Morality

Some pointers on the final reflection paper Your final paper, the reflection paper, is a kind of a follow-up paper to the short statement that you handed in at the beginning of the course. To that extent, you can write the paper holding on to the same types of questions that suggested for that first short statement. To repeat, these questions were the following: 1 . What do you think of when you think of ethics or morality? 2. Can you define the concept of ethics? 3. Does being ethical mean being happy? 4.

What does being moral consist of according to you? Doing the right thing? Living a fulfilling life? 5. Can one ‘learn’ to be ethical? Or, what are the sources of ethics? 6. Can you give an example of an ethical person / a moral action? And if yes, why do you consider this person/action to be a ‘good’ one? However, I am not asking you at this point to simply answer these questions. What I am most interested in is a reflection on your part on what you thought of ethics/morality at the beginning of our class and how you think of it now.

Do you have new answer to the above questions? Or, have new questions come to mind? Are the doubts you had before answered? Or are there nagging questions left? (Why morality? What can I take from the theories we studied? ). The paper thus does not have to be your final reflection on all things moral. It has to be a reflection on where you stand today with regards to where you stood at the start of class. Concretely, in terms of how the paper will be judged. A) You need to provide an informed account of your position concerning morality.

Informed’ means that you discuss relevant bits and pieces of the main theories and arguments we have discussed throughout our class- meetings and how they got you thinking about morality as well as how they changed your mind or left you with nagging questions. B) You need to provide well-argued claims. In other words, if you make a claim or posit a question want you to tell ‘the reader’ why your claim or question is interesting and important Are you convinced that there is no such thing as morality…? Well, tell me why.

And let me know why that is a convincing and orient position to take! This should help you on your way. + The paper will have to be 3-4 pages long (1 h line-spacing, font 12). + For advice on how to write, turn once again to the file on philosophical writing I uploaded under Course Materials. + The paper counts for 20% to your final grade. Take the assignment seriously and challenge yourself to think for a moment about what you actually learned from those last few months spent reading and discussing ethics. Good luck and I am looking forward to read your reflections!

Julius Caesar: Politically Correct or Politically Corrupt? Morality: most commonly defined as a set of ideas developed in each individual’s head to decide whether something is wrong or right. On the smallest scale of moral code, being that of each individual, there are great variations. To someone who lives the life of a vegan, it is morally wrong to eat meat, dairy, or be involved with any products what-so-ever derived from an animal. On the other hand, to someone who does eat meat this is all perfectly okay.

While this may not seem like a major moral conflict, it actually is because whether you agree or disagree with either of the two greatly affects your everyday life. If you take moral code to a larger scale, saying that of a whole society, there is a greater common trend of certain ideas. Under good morals: helping others, working hard, sharing, loyalty, and honesty. Under bad morals: stealing, lying, jealousy, hurting others, betrayal and revenge. Since moral ideals can differ from one person to the next, then logically they could change from each generation or time period to the next.

So, how is the loss of morality within the political sphere of Julius Caesar to be judged? By today’s morals, or by those of its time period? Since no writer of today could possibly know what exactly was going through Shakespeare’s head at the time he wrote this play, then no one could possibly fully understand what was considered moral within this play or not. Ultimately, one such writer would be forced to use morals that are based within modern times.

Within the play, Julius Caesar, the goal of the major political figures was deemed honorable by some but not by others thus causing a greater focus on their corrupt reasoning and the loss of morality within the political sphere of this play. Jealousy: the mental instability brought upon oneself by resentment or fear of another’s good fortune leading to unfaithfulness. By this definition, jealousy would be considered morally wrong. Cassius’s contribution to the loss of morality within the politics of this play is shown through his jealousy of Caesar.

Cassius does not see Caesar as other people see him. Many others see Caesar as a great, strong, noble, and god-like leader. Cassius believes Caesar is no greater than him, much weaker, and far less noble and deserving of all the attention and respect that is given to him. Seeing Caesar as a man just like the other men of the senate, Cassius believes that more power and influence should be given to the others. He also believes that if Caesar were to become king, they would be stripped of what little power they do have.

Cassius’ jealousy of Caesar’s greater reputation is shown especially when he says this in reference to Caesar, “Alas, it cried, ‘Give me some drink, Titinius,’ as a sick girl. Ye gods! It doth amaze me a man of such a feeble temper should so get the start of the majestic world and bear the palm alone. ” (Shakespeare, I, ii, 127-130) Cassius also expresses jealousy and resentment towards Caesar when he states, “Did I the tired Caesar- and this man is now become a god, and Cassius is a wretched creature, and must bend his body if Caesar carelessly but nod on him. (I, ii, 115-118) No political atmosphere can survive when there is such jealousy among its leaders. This morally corrupted mentality of ‘coveting thy neighbor’ is what leads to Cassius’ aid in planning and seeing through the plan of assassinating Julius Caesar. Disloyalty and betrayal: the violation of allegiance or trust. These are another couple characteristics that are deemed immoral. Through these traits, Brutus aids in the loss of morality within the politics of this play.

Unlike Cassius though, Brutus actually loves Caesar. This fact is blatantly obvious when Cassius questions him and Brutus responds in reference to Caesar, “I would not, Cassius; yet I love him well. ” (I, ii, 88) Despite this love for his friend, Brutus still agrees to join the other conspirators and assassinate Caesar. What makes this betrayal so much worse, in addition to the fact that Brutus allows himself to be persuaded by others, is that he knows just how very wrong it is and still goes through with the plan.

Right up to the very end there was a great part of Brutus with which this plan did not sit well. His love for Caesar is still evident as he becomes a nervous wreck and very worrisome prior to the assassination. On the night before the ides of March, in response to his wife, Portia, Brutus says,” You are my true and honourable wife, As dear to me as are the ruddy drops that visit my sad heart. ” (II, i, 288-291) It’s obvious that Brutus can tell what he is doing is wrong, yet he still follows through.

As justification to the people of Rome, Brutus states, “If then that friend demand why Brutus rose against Caesar, this is my answer-not that I loved Caesar less, but that I loved Rome more. ” (III, ii, 17-19) Even though he gives a ‘for the greater good’ explanation, this does not make his morals any less corrupt. If the politicians can’t count on each other’s loyalty, then any and every sense of order within a government is going to fall apart. Revenge: to punish another for a wrong doing in a vindictive spirit. Yet another one of the more commonly deemed immoral personality traits.

It was by this state of mind and his abuse of power that Marc Antony contributed the loss of morality within the political aspects of this play. Being a great admirer and friend of Caesar, Antony sought out revenge upon the conspirators after learning of the assassination. By making his eulogy more emotionally charged and getting the opportunity to speak after Brutus, Antony was able to uproot what his pier said and get the revenge he was seeking. Throughout his speech, Marc Antony described Caesar’s wounds in ways such as, “Look, in this place ran Cassius’ dagger through.

See what a rent the envious Casca made. Through this the well-beloved Brutus stabb’d. ” (III, ii, 176-178) This inspired grief and anger within the Roman people that was then pointed directly at the conspirators. Until the end of the play, Antony is continuously seeking revenge and he does obtain the ultimate revenge when both of the conspirators, Brutus and Cassius, die. This strong desire for revenge is masked to look like justice for the assassination of a great leader, but is it really? In the end, there is no benefit.

Yes, Caesar’s death has been avenged but all the great political minds that could have taken his place after his assassination have also been killed and the couple left have been even more corrupted after going through this whole ordeal. Now those who are in charge and not accustomed to such a position of power are morally corrupting the political sphere even more. For example, Marc Antony says, “He shall not live. Look, with a spot I damn him” (IV, i, 7). This is pretty much seen as tyranny which is what was trying to be avoided from the beginning.

The fixation on the corruption of these great men within the plot shows the tragedy of lost morality in the political sphere of this play, Julius Caesar. Each character beginning the story a better person that how they finish. Starting out as a respectable political leader and ending up an exiled trader who eventually dies. Beginning as one of the more beloved friends, only to become a despised enemy that ultimately kills himself. Built up into a strong government then having it crumble into pieces. The only way any one person or system could sue come to such a low level after being so high is by being morally and inwardly corrupt.

There is no standard definition of the term ethical leader, but in business its most common justification is given as, a leader with good character and strong values, having the potential to resist any temptation that he might face on his way. Nevertheless, the significance of a good character and strong values cannot be denied, but the complexities in ethical leadership are far much in reality with a high rate of stakes. To lead an organization in this changing global environment of competition, technological advancements and decentralization is a herculean task.

Often, executives are considered to only have a lust for organizational profits and their own compensations. But, the true picture is seemingly different. Most of the executives have an objective to be effective to their fullest possible extent, and to make their organizations and the world better by creating value for all the people who are affected by them. As stated by Edward F and Lisa S. (2006) True leaders consider their cohorts as not only the people who follow them but they also look at them as the people who are striving to serve the same objective which they have.

These people establish their own individuality and autonomy which needs to be respected so that a moral community can be maintained. In order to evaluate a leader, one must consider all the things that are related to him directly or indirectly, these things may include the leader’s cohorts, the scenarios which these people face, the leader’s skills and procedures and finally the results that orients from these set of procedures. A genuine leader is one whose values, purposes and visions are for the benefits of his entire organization and its main stakeholders.

Characteristics of Ethical Leaders Ethics and values lies at different standards for executives and managers in today’s turbulent world. However, a common framework can be provided which can help in the development of ethical leadership. It will help leaders to understand the number of facets ethical leadership has apart from being just a matter of good character and strong values. The most important characteristics of an ethical leader are as follows:

1. Ethical Leaders Communicate and Personifies the Values of the Organization: Leaders may only tell the employees about the values of the organization but ethical leaders actually personify these values making themselves a role model for the employees to follow. For instance, L. O’Brien and Landon T. (2004) stated that the CEO of Citigroup Japan, Chuck Prince fired a number of employees in 2004; these employees were involved in a series of unethical activities. Not only this, the CEO personally apologized in front of the Japanese officials. This act of the CEO not only echoed around Japan but also set a new example for the employees within the organizational culture, that all of them are accountable for the decisions they take which can affect the organization by any means.
2. Focus on Organizational Goals Rather Than on Their Own Self : Ethical leaders understand that their place is important, i. e. not as an individual but as the person who have to have the sense of responsibility about the organizational values, goals and so on. They also realize that the values of the organization are for the betterment of the employees. The best example in this regard is of JetBlue airways, the founders of the airline, by beginning a process of matching employee donations according to their salaries, today, the entire salaries go the JetBlue Crewmember Catastrophic plan charity, to assist the employees with calamities that are not insured. This contributed to employee loyalty leading to the uncountable success of the organization.
3. Find and Develop the Best People : Ethical leaders pay more attention in finding people and developing them accordingly because they think of it morally crucial. Finding people who are simply the best requires the proper assessment of a candidate in the selection procedure. Moreover, assessing a candidate’s integrity is way more significant from the evaluation of his skills and competence.
4. Create Mechanism of Dissent : Realizing their power by the virtue of their position, is not something many of the executives have within them. People will follow what they think is legitimate; this authority trap needs to be broken. In order to do so, there must be an established and unambiguous push back mechanism for the employees. Some executives usually go down a number of levels in the organization to see what really is going around. In this regard, General Electric’s famous workout program provided the frontline employees with a way to push back against the conventional policies and authority of management.
5. Frame Actions from the Perspective of Ethics: Ethical leaders considers their leadership as an ethical task and this involves taking the right claims of other’s i. e. considering the effect of one’s deed on the other. They also want to understand how they can be influential in effecting the character of others. The ethical leaders are not immoral themselves; it’s just that their values turn out to be a poor guide for them. However, ethical leaders always takes the responsibility of taking moral judgments but, there goes a prudence here, it is very easy to term certain actions as ethical and become righteous in the eyes of others.

As difference in values, principles and cultures may cause a conflict; ethical leadership requires an attitude that is modest rather than righteous, that is, having a commitment to one’s own principles while being open to learn new things and have conversations with people having a different view about the world. Becoming an Ethical Leader Becoming an ethical leader is a simple task. It just requires answering a series of questions that will examine one’s commitment to his values, behavior and the courage of accepting the responsibility his actions that may affect someone in any way.

Also, ethical leaders take the responsibility of their actions on their employees, suppliers, stakeholders and above all the customers. One must ask him/herself the following questions in order to become an ethical leader: What are the values and principles that are most significant to me? Does my personality reflect these values? What do my peers and sub ordinates say about my values? Have I designed any pushback mechanism for the people who work under me? How should people remember my leadership when I am gone?

Apart from these questions, there are few more that one must answer in order to become an ethical leader, if the answers to these questions reflect your values and your behavior, tells you about your reputation among the employees and your peers, then you must be able to reassess yourself on the basis of these answers. If they turn out to be in your favor then you might have the capability of becoming an ethical leader, but the main thing to remember is to follow your conscience (Bonner, 2007). Impediments to Show Ethics in Leadership According to Reilly, E. C. (2006) often the consideration of obstacles that may arise in the way of ethical leadership teaches a great lesson. In order to create the successors of ethical leadership in organizations, leaders must train the employees and themselves to overcome these obstacles. They should encourage the employees to ask them whatever they feel is obstructing them in following the values. Following are a few of the impediments that ethical leaders may come across:

• Lack of guts and independence of thought: this might be due to lack of confidence in employees as well as in leaders
•  Lack of imagination: It occurs when leaders cannot see their way through to solutions that are ethically better.
• Staleness: It is one of the major reason that hinder leaders to act ethically, this is something which occurs when the leader is on the same job for too long and do not see any further creativity in it.

The absence of form dedication required for ethical leadership is also an important factor leading to staleness. Developing Ethical Leadership There are some crucial steps which an organization needs to consider for developing best ethical leaders. It is a global frame work in which most of the businesses operate now a day.

Standsbury, J. (2009) argued that the first step is to initiate a conversation about how the stakeholders are benefited by the organization and about the understanding of the values that are in the organizational culture. This conversation does not needs to be a formal one, it could be as short as a moment of ethics in very board meeting during which the ethics of the organization will be discussed and any further changes or reinforcement of the values may be viewed in that ethics moment, or it could be about how appropriately the meeting was designed according to the company values.

Many organizations conduct leadership developmental programs. These are of great importance, but the element of ethical leadership should also be included in it so that it would be easier for the executives as well as the employees to understand the organizational values. It can also include the employee’s perspective of ethical leadership. Executives can share the information with employees about how ethical leadership can be put into practice in their respective organization. Conclusion Ethical leadership must be demonstrated on all levels of the organization.

Not only the executives, but all the employees must have the knowledge about the organizational values and they must be behaving in accordance. As for Ethical leadership’s conventional view of only earning organizational profits and increasing production has now become obsolete, one must understand that organizational leaders also have the responsibility of maintaining the organizational standards of ethical and moral conducts. Moreover, good leaders are not only competent but they also follow organizational values and act ethically as well as transform people in accordance to their ethical needs.

References

1. Bonner, W. (2007). Locating a space for ethics to appear in decision-making: Privacy as an exemplar. Journal of Business Ethics, 70, 221-234.
2. Edward F. and Lisa S. (2006), “Developing Ethical Leadership”, Institute for Corporate Ethics.
3. L. O’Brien and Landon T. (2004), “It’s Cleanup Time at Citi,” The New York Times.
4. Reilly, E. C. (2006). The future entering: Reflections on and challenges to ethical leadership. Educational Leadership and Administration, 18, 163-173.
5. Standsbury, J. (2009). Reasoned Moral Agreement: Applying discourse ethics within organizations. Business Ethics Quarterly. 19(1), 33-56.

This debate has given a better understanding of the responsibilities of the public sector, and how it should interact and interface with (elected) governments, with citizens, civil society and foreign as well as domestic corporations and private business Institutions. Besides, ethics and ethical principles can help people make better decisions, and help people evaluate the decisions of others (Like public officials). Much of this debate has focused on “good governance”, broadly speaking.

Ethics has also been a part of this debate, in particular the discussion on professional ethics of civil servants, and too lesser extent the professional and arsenal ethics of politicians and elected office holders. Although the ethics of the civil service will be the main focus of this compendium, we are also looking into the ethics of the political sphere. Ethics has long been a controversial area of study in the professions of law, politics, philosophy, theology and public administration, and other study areas.

Some practitioners, however, will dismiss any study or theory of ethics as not pertinent to their work, preferring instead to rely on laws, personnel manuals and job descriptions to define the limits of public sector responsibilities. That view now seems to be losing ground to the viewpoint that public administrators are no longer, if they ever were, expert technicians simply Implementing the policy decisions of the policy makers. Rather, public administrators exercise substantial discretion (decision-making power) on their own, discretion that affects peoples’ lives in direct, lasting, and sometimes profound ways.

In addition, there can be reasons to question the legitimacy of the rules and the policy decisions that public administrators are Implementing. Administrators and bureaucrats cannot avoid asking decisions, and in doing so they should attempt to make ethical decisions. Administrators have discretionary powers that go beyond the manuals, orders, Job descriptions and legal framework of their position and duties, and professional ethics will have to come In as guldens, In Dalton to the formal regulations.

Administrators should therefore seek a broad and solid understanding of ethical theories and traditions, and look for methods for thinking about the ethical dimensions of their decision-making Thus, for a period of time there was a “realist” school within political science that eschewed any moral component of decision-making as naive, as a religious imposition or as plain hypocritical. Likewise in economics, the standard view has been on humans as a “homo economics”, a rational man attempting to pursue his selfish Interests, with little regard for ethics.

Many people still believe that ethics Is too weak and too ;nice’ to be of real importance in what is regarded as the tough, dirty and unprincipled world of politics. 1 OFF togged a proper understanding of what is going on. Ethics is also sometimes seen as active (telling other people what they should not do), impractical (because it is backed only by conscience), and more likely to catch the believing innocent rather than the deliberate offenders.

Ethical issues in political science tend to be complex, ranging from micro-level personal issues to national, comparative and international relations. In politics, issues such as public vs.. Private interests, conflicts of interest, power abuse, and corruption have special salience. However, to prevent misconduct is as complex as the phenomenon of misconduct itself. This introduction will present three main topics.

First, it will outline the basis and basics of ethics, secondly it will outline the “infrastructure” of ethics (what shapes the ethics of individuals) and thirdly it will outline two particular themes; the discussion on conflict of interests and corruption What is Ethics? Ethics refers to principles by which to evaluate behavior as right or wrong, good or bad. Ethics refers to well based standards of right and wrong, and prescribe what humans ought to do. Ethics are continuous efforts of striving to ensure that people, ND the institutions they shape, live up to the standards that are reasonable and solidly based.

It is useful to distinguish between normative and descriptive ethics; normative ethics describes the standards for the rightness and wrongness of acts, whereas It is useful to distinguish between normative and descriptive ethics; normative ethics describes the standards for the rightness and wrongness of acts, whereas descriptive ethics is an empirical investigation of people’s moral beliefs. L This introduction is for the most part concerned with normative ethics. The law is one Asia promoter of ethic behavior.

The law, however, only seta minimum standard for ethical conduct. Just because an act is legal, does not automatically mean it is ethical (think of the apartheid laws, for instance). Nor is an illegal act necessarily immoral (sometimes it can be Justified to break the law). Moral Philosophy Traditionally, moral philosophy (also known as normative ethics and moral theory) is the study of what makes actions right and wrong. These theories offer an overarching moral principle to which one could appeal in resolving difficult moral sections.

There are several strands of ethics, which differs on the basis (or rationale) for their various ethical considerations. The three best known normative theories are virtue ethics, consequentiality (in particular utilitarianism) and deontological ethics (and in particular Kantian). Virtue Ethics Virtue ethics focuses on the character of the agent rather than on the formal rules for or the consequences of actions. The key elements of virtue ethical thinking are The roots of the Western tradition lie in the work of Plato and Aristotle, but virtues re important also in traditions of Chinese moral philosophy.

Virtue theory returned to prominence in Western philosophical thought in the twentieth century, and is today one of the three dominant approaches to normative theories. Virtue ethics includes an account of the purpose of human life, or the meaning of life. To Plato and Aristotle, the purpose was to live in harmony with others, and the four Cardinal Virtues were defined as prudence, Justice, fortitude and temperance. The Greek idea of the virtues was later incorporated into Christian moral theology. Proponents of virtue theory sometimes argue that a central feature of a virtue is that it is universally applicable.

Consequentiality Consequentiality refers to those moral theories, which hold that the consequences off particular action form the basis for any valid moral Judgment about that action. Thus, from a consequentiality standpoint, a morally right action is one that produces a good outcome, or consequence. Utilitarianism is a specific strand of consequentiality ethics. Utilitarianism is the idea that the moral worth of an action is solely determined by its contribution to overall utility, that is, its contribution to happiness or pleasure as summed up among all persons.

The more happiness or pleasure for the more people, the better. It is consequentiality because the moral worth of an action is determined by its outcome, and that the ends Justify the means. Utilitarianism can also be characterized as a quantitative and reductionism approach to ethics. 2 Utility – the good to be maximized – has been defined by various thinkers as happiness or pleasure (versus sadness or pain). It has also been defined as the satisfaction of preferences. It may be described as a life stance with happiness or pleasure as ultimate importance.

In general use of the term utilitarian often refers to a somewhat narrow economic or pragmatic viewpoint. However, philosophical utilitarianism is much broader than this; for example, some approaches to utilitarianism also consider non-humans (animals and plants) in addition to people. Deontological Ethics Deontological ethics has also been called “duty’ or “obligation” based ethics. Deontological believe that ethical rules “bind you to your duty’, and they look at the eighties or wrongness of actions themselves, as opposed to the rightness or wrongness of the consequences of those actions.

Deontological ethics looks at our fidelity to principle and disregards the consequences of a particular act, when determining its moral worth. Kantian (or Kantian ethical theory) is deontological, revolving entirely around duty rather than emotional feelings or end goals. The core concept is “duty’, or what one ought to do in certain situations. Kantian states that truly moral or ethical acts are not based on self-interest or the greatest utility, but on a sense of “duty’ and or the individual and their usefulness for others).

Kantian theories are based on the work of the German philosopher Emmanuel Kant (1724 – 1804), to whom the “categorical imperative” is a core element. Kant thought that human beings occupy a special place in the world, and that morality can be summed up in one, ultimate commandment of reason, or imperative, from which all duties and obligations derive. A categorical imperative denotes an absolute, unconditional requirement that exerts its authority in all circumstances, both required and Justified as an end in itself.

Kant argued against utilitarianism and other moral philosophy of his day, because for example an utilitarian would say that murder is K if it does maximize good for the greatest number of people; and he who is preoccupied with maximizing the positive outcome for himself would see murder as K, or irrelevant. Therefore, Kant argued, these moral systems cannot persuade moral action or be regarded as basis for moral Judgments because they are based on subjective considerations. A deontological moral system was his alternative, a system based on the demands of the categorical imperative.

The auditor discovers that the manager in question, referred to as Charles, is exclusively responsible for setting bonus targets for himself and his department. This alone poses a red flag in the mind of the auditor.

In particular is the simple fact that a manager should not be solely responsible or the distribution of bonus targets for his own gratuity. Furthermore, a fundamental element of internal control was not in play. This could give rise to a conflict of interest and overlook a segregation of duties. Following protocol, the auditor brings the issue up to senior management of the accounting firm who concurs that there is a potential issue and requests the auditor to pursue another meeting with Charles. Ultimately, it is determined that there is a noteworthy statement of error on the bonus accruals that will need to be reaffirmed.

This will also be filed with the Securities and Exchange Commission (SEC). There is little doubt that this will be a poor reflection on the performance of Charles and may even lead to further ramifications. The auditor’s manager is in agreement with this restatement until he learns that the manager that was audited was Charles. The accounting firm manager and Charles are friends outside of work and, from what we can gather, are close with each other’s families as well. Immediately pressure is put on the auditor to reverse course and hold off on any formal restatements.

With insinuations from the auditor’s manager that filing any restatements against Charles or his department would be detrimental to her performance review, the auditor is now faced with a career changing decision. Her performance review and future with the company is at the discretion of her manager. More importantly, by correctly reporting the misstatement, she will guarantee a poor review and possibly a termination of employment. Placed in a compromising position, the auditor’s loyalty is questioned. To whom does she owe her loyalty in this situation?

As a Certified Public Accountant, there are certain calls of duty, a Code of Ethics to the profession, the obligation to the Organization, and the general financial stability of the marketplace. More importantly, a performance of one’s responsibilities in identifying potential misstatements that prevent false or misleading information is proper protocol. In addition to these allegiances, there is the question of obligation that the auditor has to her direct supervisor; who, in this instance, is asking her to ignore duties to the firm and her professional association.

We will examine several alternatives that the auditor could choose while being put in this precarious position. Ultimately we will arrive at what we determine is the cost appropriate decision among the alternatives and will argue that decision with ethical concepts we have learned throughout the semester. Alternatives and Measurements With further evaluation of the case, it is evident that the relevant stakeholder is the young auditor working for the large accounting firm. She is faced with decisions regarding her career, her loyalty to the company and manager, and her profession as a certified public accountant.

The auditor is faced with various alternatives that can be leveraged to alleviate the compromising situation that she has found herself to be in at this time. It is clear that one alternative will ultimately hold itself morally superior than the other alternatives, but careful analysis relating to general moral theory is needed to appreciate the arguments. As determined by our team, the auditor is faced with four alternatives to benefit the current situation that she finds herself in.

Below is our thorough analysis of the four alternatives, which eventually leads to the morally superior choice. As an auditor, this individual is faced with a precarious situation that has the potential to make or break her career as a Certified Public Accountant. Together, as a team, our first identifiable alternative to the situation is for the young auditor to ignore the situation entirely. Kant thinks that the validity of morality depends on the freedom of the will and conceptually, a duty, and is certainly achievable (Discarding,J & McCall, 2014).

Given this rationale, we have learned that the individual’s manager has strongly encouraged the auditor to ‘indoor on other things and to move past these questionable findings” (Case 1). If the auditor simply conceded to the managers requests, she would ultimately assert herself to the belief that there is generally no laid or required moral standard. Relativism is a greater title. It is not what people do believe, but what they should believe. Imposing ones moral beliefs on another is wrong, especially if the belief is categorically immoral.

Seeing that the auditor’s manager has a direct relationship to Charles and his family clouds his judgment, but according to moral theory, it is not wise for the auditor to levy her beliefs on the situation. Turning a blind eye in the face of adversity is something that is not normally celebrated by individuals, but relevant to the young auditors career, it may have been the only viable Option at that time. Her direct manager has threatened the auditor indicating that by failing to let this go, her year-end performance review will be compromised (Case 1).

The potential consequences could be debilitating and end her career as a Certified Public Accountant. The performance review was critical. It was duly noted that if one does not get promoted according to the firms regulated progression schedule, they are likely not to have a job after performance roundtable (Case 1). This could very well have been the only realistic alternative that the young auditor sensed at the end of the discussions. Collectively, as a team and contrary to the aforementioned option, we arrived at another credible alternative to the situation; asking a similar manager with unbiased views for his/her opinion.

The auditor states in the case that her direct manager was friends with Charles and did not want to see Charles ultimately come under scrutiny for his self-imposed bonus payout practices. With a willingness to review the matter at hand, managers sharing the same fiscal responsibility as the young auditor may appreciate the gravity of the situation. We looked to this alternative as a viable method of creasing the possible effects facing both Charles and the young auditor’s manager.

We can only assume and, therefore, hope that the other manager would see the “ethical implications” regarding the bonus payout made to both Charles and his employees. The correlation of basic rights holds important implications to this alternative by protecting the rights of persons in pursuit of the common good (Discarding, J & McCall, 2014). Most of us are committed to the belief that some individual interests should be protected from actions aimed at improving the good for all, that this is not always sufficientjustification for sacrificing the interests of the few.

Individuals have rights that should not be sacrificed merely for satisfying the preferences of a majority (Discarding, J & McCall, 2014). If the auditor hydration had determined that Charles’ actions are questionable at best, she has the right to bring it to the attention of another person other than her direct manager. This foundation relies on the fact that he was willing to do nothing in relation to the impropriety at hand. Basic rights are positive rights as well as duties (Discarding, J & McCall, 2014). They impose affirmative obligations to help secure another’s interests.

We can see as a team that it is necessary for the young auditor to evaluate the positive rights and duties as related to these alternatives. Besides the reinforcement of proper auditing procedures, the ill benefits of monies allocated to Charlie could further service the company or to other hard working employees. The positive duties can be shared among players, in this case between the auditor and a similar manager; therefore it is obvious that the auditor can use this as an option to share her thoughts arising from Charles’ duplicitous bonus practice.

While involving others can somewhat be frowned upon in certain professional situations, we find that, given her hefty predicament, it is a necessary alternative for the young auditor going forward. As a team, we have two alternatives to the young auditor’s current situation. Based on ethical theories and the current situation, our third alternative is relevant to the young auditor’s mandatory decision process. General moral theory lends itself to the argument of theories, utilities and rights. Morality is a layered definition that lends itself to specific judgments and the obvious action that that the option is morally wrong.

They can be determined as mid- level rules and/or basic principles, most notably a Certified Public Accountants Code of Ethics. We recognized the harmful consequences that could possibly be incurred by the bonus payouts for Charles and his team. Stated in the case are the facts that not only was Charles “responsible for setting the performance targets required for a bonus payout to both the employees in his department and himself,” but the auditor had also “quantified the bonus accrual to be misstated by several million dollars” (Case 1).

In accord with the Utilitarianism argument represented in general moral theory, this misstatement directly relates to harmful consequences for both the individuals and society. When part of a large Fortune 500 company, financial statements are disclosed with the Securities Exchange Commission. Incorrectly reporting the financial not only places ramifications on the individuals responsible, in this case the auditing team and pertinent individuals from the company being audited at the time, but it relates directly to the stockholders of the company.

Incorrect financial statements can cause detriment to society as a whole seeing that investor’s in the company would potentially be investing in a company that was misstating their financial for gain. As a team we decided that the cost/benefit analysis involving this situation was significant enough not to be overlooked. When faced with situations where the competent way of achieving one’s goals and objectives jars with moral values, a person needs to ask herself why should one be ethical? The power to tackle the confusions produced by the leading view of management is the appeal of stakeholder theory.

The theory suggests that a fundamental oral principle to bear on corporate activities; one that requires managers to acknowledge all that corporate stakeholders have equals their moral status. In addition, they are to acknowledge this status in all of their activities (Discarding, J & McCall, 2014). A Utilitarianism argument actually supports the stakeholder theory since it compels that managers take everyone’s interest into account, not just the stockholders. Ultimately it maximizes happiness and encourages interest satisfaction for all concerned in the situation (Discarding, J & McCall, 2014).

Evaluating the decision and policy as to whether it increases utility for all that can be affected while defining the stakeholder, the young auditor faced with this problem would have no option but to let all relevant parties know the general misconduct affirmed by the company and choose to let senior management evaluate the egregious acts. Utilitarianism as learned benefits the “common good” and when relating the financial statements to larger portfolio of stockholders for the company, it seems necessary that this alternative is sustainable.

We will be, more than likely, exposed to unethical behaviors in all venues of the business world. But, virtue has its own reward. There are countless, truthful ways that the young auditor can approach her ill-fated circumstances, but sometimes a person could be uncovered to barriers that are beyond control. In order for a leader to inspire others, they need to lead by example. Good leadership takes strength of character and a firm commitment to do the right thing based on your moral code. Therefore, another alternative would be to release herself from the duties of the company.

Ethics are normally concerned with moral responsibilities or with Inquiries linking to what is right or wrong. The actions of supervisors, what resolutions they pursue, and what actions they take are all touched by ethics. In any given setting, what a supervisor observes as “right’ instinctively affects his or her actions and the actions of the employees. Moral standards are the consequence of shared strengths and human understandings over hundreds of years. For example, society condemns cheating, lying, and stealing. However, the application of ethics is an individual consideration.

Do you or do you not follow moral standards when dealing with others? Are you aware of a moral code and, if so, how do you interpret it? Differences in awareness and interpretation of ethical standards create many problems. To demonstrate, when does a deed consent to the domain Of righteous self-interest and become personal deceit? Does the fact that a person was not disciplined for a certain action make it acceptable? Not being reprimanded may be why Charles did not change his tactics. All too often, actions are justified based on the means used or based on the ends accomplished.

That is, do we hold an act to be morally right on the basis of the means used or on the basis of the end result? One might reason, for example, that the act of lying if it achieves positive results, is acceptable? Conversely, one might consider any action that employs ethical ways to be perfectly justifiable regardless of the outcome. A person’s inclination to protest with a company’s ethical standards demonstrates their moral code and usually is fixed and consistent across all frameworks. Business ethics will believe your corporate image what you portray it to be.

The ethical imprint you leave with others dictates in volumes about your personality. The team came to an abrupt realization that sometimes in business, in order to safeguard your corporate presentation ND image, surrendering your duties may be the only feasible choice. The Morally Superior Alternative Looking through the mission, vision, or value statements Of most corporations, you will observe that nearly every company comprises a statement about integrity; a soundness of moral character. After all, integrity should be the basis for doing business.

Moreover, a person does not want to work for a company that exemplifies dishonestly to their employees. However, simplicity has its conquests. Rationalizing a situation to legitimate its integrity, reliant on corporate policy, can be difficult. Acceptable practices f defining integrity require personal judgment and value statements are intended to be reminiscent that corporate responsibility of integrity is shared as a culture. With our team’s values being represented as such, the analysis of all four probable decision alternatives guided us to choose the morally superior alternative.

Ultimately we have decided that a marriage of two alternatives is the superior option for the young auditor. Whistle blowing on the situation, while simultaneously looking for employment elsewhere at a firm that respects an individual’s moral code represents itself to us as the viable option. The ethical action is tone that provides the greatest good for the greatest number (Discarding, J & McCall, 2014). By disclosing all pertinent facts to proper personnel, including the SEC, and retiring her position from the firm, the auditor can maintain her integrity and ethical behavior in her professional career.

The general moral theory concepts are outlined below as substantiating evidence for our decision. . Our approach was gained in the analysis. Realizing that there was a problem, we came to the realization that the young auditor was facing a moral and atheistically or moral problem, en being the rules Of conduct recognized in respect to Charles’ actions and the latter being the personal compass of right and wrong with Charles and the auditor’s supervisor. The ethics are governed by loosely fitting professional guidelines where morality surpasses these cultural standards.

Given these external standards provided by the organization, one’s morals may be influenced. Milton Friedman believed that all a business has to focus on is to use its resources and make profit. However, even he believed that the business needed to stay with the rules of the game (Discarding, J & McCall, 2014). Turning a blind eye on the situation, selecting another supervisor to analyze the facts, ceasing employment at the company, or to taking drastic measures and blowing the whistle on the covert relations, are all options that the young auditor can take.

But, in which direction does her moral compass point? Can she live with her decision to do nothing about it? The threat of disclosing information to another supervisor can result in further repercussions of her job performance, hence, her forced early termination. As an auditor, you accept a Code of Ethics that states the principles and expectations governing the behavior of individuals and organizations (International Ethics Standards Board of Accountants, 2013). This impartial declaration is designed to add value to one’s self and the organization that they represent.

It is founded on principles of integrity, objectivity, confidentiality, and competency. Internal Auditor’s principles recite that acting with due diligence and responsibility while observing the law and not participating in activities that may impair unbiased assessment of information relevant to professional judgments are what shapes the formation of the elite auditor. Auditors are to provide judicious guarantee about whether the financial statements are free of material misstatements, resulting from error or fraud.

Their failure to support the opinion that they have filed is one’s responsibility. The synergistic relationship of business and society calls for ethics in these practices. Neither of these groups could succeed without the faith of the other (SABA, 2014). The team has used this honorable set Of principles to forgo a coalesced decision moving forward. Sometimes it is easier to form opinions outside the realm of things. However, taking the morally superior alternative would be to honor the given principles that one’s profession dictates.

We have come to realize that, the auditor’s company does not demonstrate the doctrines of trust and honesty. There are certain standards that which we strive for complete maturity of our morality. Through considerate thought on what kind of persons we likely want to become, the Virtue Approach enables us to act in ways that develop our highest potential. They allow us to follow the models we have embraced; honesty, courage, compassion, integrity, and self-control. Virtues are like bits, once learned; they become illustrative off person.

A person who has recognized these virtues will naturally be ready to act in ways that are sound with moral principles. That being said, the virtuous person is the ethical person. The young auditor, we feel, is that ethical person who should reveal all pertinent information through the proper channels and look for employment elsewhere. Thereafter, terminating her position from her current place of employment will be the key that will open the moral lock and give her the ability to distance herself from all unethical behaviors.

This case provided an interesting challenge demonstrating various ethical solutions that the team could have embraced. Eventually, the team made the recommendation based on a moral code of human society and professionalism. The auditor’s Code of Ethics represents the ethical steps to her future excellence in the corporate world, but more importantly, for herself.

These decisions often cause an ethical dilemma to arise and as such a great deal of consideration must be given to the course of action adopted by an organization so as to insure an ethical and morally coincided outcome Is achieved. Ethics by definition are the “Inner-gulden moral principles, values and beliefs that people use to analyses and interpret a situation” (Waddled, Jones and George 2010, 145) before deciding “what is the ‘right’ or appropriate way to behave” (Waddled, Jones and George 2010, 145).

This broad definition of ethics lends itself Interpretation as such “no absolute or unvarying standard exists” (Waddled, Jones and George 2010, 145) to determine how a person should behave in any given situation. In the absence of clearly defined rules; managers must base their decisions on sound philosophical principles which are Intended to promote and guide ethical decision making. There are three primary philosophical approaches to ethical decision making and each provides a slightly different yet complementary view in terms of defining the parameters of an ethical decision.

The utilitarian approach for example defines an ethical decision as one which “produces the greatest good for the greatest number of people” (Waddled, Jones and George 2010. 148). The moral rights model on the other hand places a significant deal of importance on human rights and as such defines an ethical decision as one which “protects the fundamental rights and privileges of people effected by It” (Waddled, Jones and George 2010, 148).

This Is further supported and complemented by the Justice model which recognizes the need for an ethical decision to “distribute benefits and harms among stakeholders in a fair, equitable or impartial way” (Waddled, Jones and George 2010, 148). The utilitarian model as previously described is a popular philosophical approach to ethical decision-making. The model relies on the principle that an ethical decision Is one, which “provides the greatest good for the greatest number” (Velasquez et al).

In the case of Whiteness’s Males Creek project this method is most appropriate as one must weigh up the economic benefits of the project going ahead with the possible negative social and environmental impacts, which could result. In this particular case the social and environmental risks are too great and as such expansion of the project should be considered ethically questionable.

Due to the current market conditions it is clear that the “mining of black coal is one of Australia’s most important industries, creating significant employment In regional Australia, fuel for low-cost electricity generation ND steel-making, and Is a vital source of export Coal Association 2012). It is however also clear that many social and environmental impacts would ensue from a major project such as that at Males Creek.

Firstly the health and during the extraction process and as such “miners’ lungs can become contaminated”(Castled et al. 2010, 3). The air quality of areas surrounding coal mines is also significantly lowered and as such this can significantly affect the health of people who do not partake in the extraction process. The health effects on people outside of the extraction process are widely varied but can include serious health sues such as “increased rates of cancer, heart, lung and kidney disease”(Beyond Zero Emissions 2012).

These conditions can be attributed to the inhalation of particulate matter (or PM); “smaller than 10 micrometers in diameter” (EPA 2013), which is often attributed to the extraction and transportation of coal. Local communities with direct links to the coal mining industry are also threatened with losing or completely altering their existing social fabric. Coal mining and mining operations in general require a substantial labor force in order for an operation to continue efficiently and effectively.

This high demand usually leads to an influx of people into the local community which in essence acts to alter the existing demographics, cultures and way of life. This influx of people has also been attributed to an “increase in criminal and other anti-social behavior” (Collaring et al 2012, 33) and as such can represent a substantial negative force for change within an often small and tight knit community. Coal mining by nature is also a relatively lucrative business and as such mine operators tend to work at considerable higher rates of pay than local community members.

This aspect of the industry is of particular once as it highlights a divisive force based on the “unequal distribution of wages and benefits” (Collaring et al 2012, 33), which can act to split apart a local community. This in essence leads to fractions of the community leading a life of substantially better quality and with access to better health, education, accommodation and recreational services whilst others may be forced to endure unemployment and hardships.

This is further compounded by the apparent crippling effect of the coal mining industry on local small businesses and the long term economic stability of a given region. In many cases there is an observable inability on the part of the community to “capture economic benefits” (Collaring et al 2012, 33) associated with the mining project and as such this often leads to a situation in which it may be extremely difficult or in some cases impossible for the community to generate “alternative means of economic capital” (Collaring et al 2012).

This can essentially leave a community vulnerable to downturns in the resources sector whilst at the same time forcing the community to become more dependent on the mining operation in question. Furthermore established local businesses may begin to suffer s a result of the coal mining operation due to the draining effect that a major project such as that at Males Creek has on the local labor pool. This in effect can also lead to a “labor shortage in other industries” (Collaring et al 2012) and further propagates the community dependence on the mining operation.

The wider environmental impact of coal mining in the Males Creek region is also a matter of great concern. Coal mining releases many kinds of pollutants into the surrounding environment and as a result several forms of environmental crises including “air elution, fire hazards, ground deformation, water pollution and water resource depletion” (Geiger and Stile 2004) can occur. Coal mining has also been linked to the extraction process.

Methane as a chemical is “21 times more potent as a global warming gas than carbon dioxide”(Maier, 2010) and is therefore a major contributor to climate change. If allowed to continue unchecked, global warming will severely impact the lives of humans not only in Australia but throughout the world. It is estimated that “50 million more people will be forced into hunger by 2050 due to global warming” (Sofas Australia 2013) and as such the world faces a massive Unitarian crisis which will affect the “poorest countries” (The Irish Times, November 19, 2012) the most.

Furthermore the Males Creek project is located within the Gunned Basin and as such this places it in close proximity to the extensive Learn State Forest. This in essence raises further ethical issues with regards to the proposed project as the forest is renowned for being the home of “34 threatened species including the Koala and the Masked Owl” (Males Creek Community Council 2012) A project of substantial size could potentially impact upon the biodiversity of the area due to the extensive land clearing which would need to e done in order for the project to go ahead.

It is therefore paramount to include this factor into the overall decision as it indirectly affects many people within the community who feel that it is unjustified to place corporate profits ahead of the pristine ecosystem which has coexisted with the established community. Looking at the evidence presented, it is clear that the effects of coal mining are broad and far reaching. There are both positive and negative aspects of a project such as that at Males Creek and often profits and the thought economic prosperity blinds people to the broader and often grimmer picture of reality.

Kong-lung, Consultant Forensic Pathologist (Kowloon) Forensic Pathology Service, Department of Health Introduction Obviously, this was to protect the public from quackery. Fees for the doctors were paid by the State. If unsatisfactory results followed a course of treatment that had departed from the orthodox, the doctor responsible would be liable to punishment, which could be very harsh. Similar legal restrictions on medical practice were also found in other early civilizations such as Babylon and India.

It is now a firmly established belief that legal and ethical considerations are integral to medical practice in the planning for the care of the patient. With the advances in medical sciences and growing sophistication of the legal framework in modern society as well as increasing awareness of human rights and changing moral principles of the community at large, doctors and other healthcare workers alike are now frequently caught in difficult dilemmas in many aspects arising from daily practice.

Examples are plenty such as the duty to respect informed onset, truth-telling, breach of confidentiality, disclosure of medical errors, rationing of scarce health resources, biomedical research, organ donation, etc. Besides, there is also growing anxiety both within the medical profession and in the community regarding increasing trends of complaints and lawsuits against doctors. From the bitter experience of many doctors who were engaged in complaint or lawsuits in the past, many of them had resulted from failing of their doctor-patient communication skill or inadequate ability to comprehend and resolve dilemmas in clinical settings.

Throughout the history of mankind, medical legislation has continuously evolved to regulate the practice of medicine. The fundamental objective is to safeguard the standards of the medical profession and to protect the public against unskilled vendors of medicine who would be as injurious to the community as other criminals. The Justinian Code of the Byzantine Empire in 529 AD is probably the earliest law code found to contain clauses to require educational standard and proof of competence of doctors by examinations.

It also restricted the number of doctors in each town and penalties were imposed for alphabetic. By 12th century, there were well established medical legislations in Italy, namely the edict of Roger II of Sicily in 1140 and Frederick II in 1224, to prescribe organized medical teaching, set courses, examinations and qualifications. 3 Medical ethics has developed into a well based discipline which acts as a “bridge” between theoretical bioethics and the bedside. L The goal is “to improve the quality of patient care by identifying, analyzing, and attempting to resolve the ethical problems that arise in practice”. In addition to our moral obligations, doctors are also bound y laws and official regulations which form the legal framework regulating medical practice. It is now a universal consensus that legal and ethical considerations are inherent and inseparable parts of good medical practice across the whole spectrum. The disciplines of law and ethics in medical practice overlap in many areas and yet each has its unique parameters and distinct focus. In Hong Kong, laws on public health and medical practice, essentially an adoption of the English Acts, had been introduced from the early days.

The monumental principles that apply generally to medicine or health care at large are: (a) respect of patient’s autonomy; (b) the principle of malefaction, I. E. , the duty to avoid harm or injury to patients; (c) the principle of beneficence, I. E. , the duty to do good to your patients, relieve their pain and suffering and to save life if you can; and (d) the principle of justice and act fairly. Meaning of Law and Medical Ethics in a Nutshell The values that encompass the four fundamental principles in medical ethics are self-evident.

They are considered to be doctor’s prima facie duties to the patients and society. It is necessary for a doctor to take all of them into account when they are applicable to the clinical case under consideration. Not infrequently, when two or more principles apply, they may be in conflict. For instance, the decision to operate on a case of acute appendicitis involves at least two competing prima facie duties on the part of the doctor. At one end, the doctor is obliged to provide the greatest benefit to the patient by performing an immediate appendectomy.

At the other end, surgery and general anesthesia carry risks and the doctor is under the obligation to avoid causing harm to the patient. The solution adopted must base on a balance between the demands of the competing principles by determining which carries more weight in the particular case. In the case of appendicitis, a generally accepted rational calculus holds that the patient is in far greater risk of harm from a ruptured appendix if the doctor do not act, than from the operation and anesthesia if the doctor proceed to surgery.

In its simplest context, law can be defined as enforced rules devised by the State to govern the behavior of its members for the mutual benefits of all. Observance of the rules must be guaranteed by some kinds of sanction erected against the rule breakers. In addition to laws for the general public, doctors are bounded by certain specific rules stipulated in statutes as well as code of professional conduct laid down by the official regulating authority, namely the Medical Council, and administrative codes set by the institutions.

Together, they form the legal framework regarding the practice of medicine, violation of which may lead to criminal or civil liability, or disciplinary actions. In addition to legal obligations, there are also expectations of society for the doctors and the goal of the profession eased on long established moral principles of self-evident value, which define the moral framework of medical practice. Medical ethics can be defined as a self-imposed code of conduct accepted voluntarily within the medical profession, the observance of which depends on one’s conscience and moral values.

Law and Medicine Law and medical ethics are both dynamic and are in a constant state of change with time due to changing circumstances and societal values. Thus, new legislation and court decisions give rise to changes of the law and new ethical issues emerge in response to challenges rated by new technology, law or other influence. There is also wide difference in law from country to country because of factors regarding religion, culture, traditions, political systems and social standards.

Broadly speaking, medical matters come into interaction with law in four aspects: (a) legislation and administrative regulations affecting medical practice; (b) court Judgments on problematic or controversial ethical issues in medicine; (c) medical matters or personnel may become subjects of lawsuits when issues of medical malpractice or alleged medical negligence arise; and (d) use of medical matters s evidence in courts for other criminal or civil proceedings such as cases of homicide, rape, wounding, workman’s compensation, insurance claims and the like.

Fundamental Principles in Medical Ethics Medical ethics is an applied ethics which involves examining specific controversial issues such as abortion, breach of confidentiality, end-of-life care, rationing of scarce medical resources. The objective is to try to identify the issue concerned, analyze it with reasoned ideas and arguments and arrive at a viable and morally acceptable resolution for it.

In the realm of medical practice, it is official to hold rules or principles that are absolute in view of the many variables that exist in the context of clinical cases as well as new issues that arise as a result The Interaction of Law and Ethics in Medical Practice Despite their distinctive roles, law and medical ethics overlap in many areas. It is indeed difficult to dissociate the legal and ethical basis of the professional duties of doctors. For instance, both law and medical ethics address to issues of confidentiality, euthanasia, abortion, use of dangerous drugs, medical malpractice and the like. 4 Volvo. 8 NO. 6