Ethical Impact Research Articles

The Influence of Financial Literacy and Islamic Business Ethics on Investment in Islamic Financial Instruments: The Mediating Role of Risk Attitude and the Moderating Role of Religious Knowledge

Current challenges in the Islamic banking sector highlight the urgent need to understand the factors influencing ethical and informed investment decisions. This study aims to analyze the impact of financial literacy and Islamic business ethics on investment in Islamic financial instruments, focusing on the mediating role of risk attitude and the moderating role of religious knowledge. Data were collected through a primary method by distributing questionnaires to 300 bank customers and students in Aceh, Indonesia. The model employed is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using Smart PLS software. The findings reveal that financial literacy significantly positively impacts investment decisions and risk attitudes. Islamic business ethics also significantly influence both investment decisions and risk attitudes. Religious knowledge positively affects investment decisions, while risk attitude has a positive impact on investments. However, the moderating effects of risk attitude and religious knowledge on investment are not significant. Risk attitude serves as a crucial mediator in the relationship between financial literacy and investment, as well as between Islamic business ethics and investment. The study underscores the importance of financial literacy, Islamic business ethics, religious knowledge, and risk attitude in shaping investment behavior in the Islamic finance sector, and highlights the need for integrating ethical practices to enhance investment outcomes.

Social and ethical impact of emotional AI advancement: the rise of pseudo-intimacy relationships and challenges in human interactions

Social and ethical impact of emotional AI advancement: the rise of pseudo-intimacy relationships and challenges in human interactions

Impact of AI ethics on school administrators’ decision-making: the role of sustainable leadership behaviors and diversity management skills

Impact of AI ethics on school administrators’ decision-making: the role of sustainable leadership behaviors and diversity management skills

A Study on Consumer Satisfaction Regarding Online Vs Offline Shopping of Clothes Among Genzs in Ahemdabad City

This study investigates consumer satisfaction regarding online versus offline shopping for clothes among Generation Z in Ahmedabad, aiming to understand their preferences, behaviors, and concerns. Using a survey-based approach, the research analyzes key factors influencing their shopping experiences, such as trust, convenience, security, product quality, variety, fit, and customer service. The findings reveal that while Generation Z appreciates the convenience, discounts, and variety offered by online shopping, they still express concerns about security and confidence in product quality and fit. Offline shopping, on the other hand, is preferred for its reliability in assessing product quality, fit, and personalized customer service. The study also highlights the hybrid nature of Generation Z's shopping behavior, with many consumers using both online and offline channels based on the advantages each provides. These insights suggest that retailers should adopt an omnichannel approach, integrating online and offline experiences to enhance customer satisfaction. The practical implications for retailers include improving online security, navigation, and return processes, while maintaining high-quality in-store experiences. Recommendations for future research include expanding the study to other regions, investigating the role of emerging technologies, and exploring the impact of sustainability and ethics on shopping preferences

The Impact of Sustainability and Environmental Ethics in Product Marketing Campaigns: A Qualitative Study with a Sociological and Economic Approach

This study aims to examine the impact of sustainability and environmental ethics on consumer loyalty, brand perception, and economic resilience within product marketing campaigns. Driven by the increasing consumer demand for ethical business practices, this research integrates sociological and economic perspectives to understand how sustainable marketing shapes consumer-brand relationships and offers competitive advantages. Employing a qualitative methodology based on a comprehensive literature review, the study synthesizes data from recent research to provide a nuanced analysis of the socio-economic implications of sustainable marketing. The findings reveal that sustainability-focused brands not only foster long-term consumer loyalty but also experience enhanced brand equity and profitability due to a stronger alignment with consumer values. Furthermore, the research highlights the importance of transparency, which reinforces consumer trust and solidifies brand credibility in markets sensitive to greenwashing concerns. The study underscores the Theory of Planned Behavior and Brand Equity Theory as foundational frameworks for interpreting consumer responses to ethical marketing. These insights contribute to both academic discussions and practical applications, providing a roadmap for brands to leverage sustainability as a core strategy. The research concludes that sustainable marketing is a transformative approach that fosters socio-economic resilience, positioning brands for sustained success in eco-conscious markets

Ethical Impact Assessment of Sharing Nanosafety Data

Decades of research on environmental, health and safety impacts of nanomaterials have generated large amounts of nanosafety data, but not all data are available online following the Findable, Accessible, Interoperable, and Reusable (FAIR) principles. This lack of FAIR data delays progress in regulatory research, needed by regulators to develop evidence-based policies. In this context, researchers collaborating in the EU NanoSafety Cluster (www.nanosafetycluster.eu) engaged in a discussion on the ethical impacts related to (not) sharing nanosafety data. Screening the potential ethical impacts suggested that openly sharing nanosafety data relevant to risk governance of nanomaterials could give rise to ethical issues related to health and to liberties, and that these data might be misused. On the other hand, not openly sharing such nanosafety data could raise issues related to health, equity, common good, environment, and sustainability. A small-scale Ethical Impact Assessment (EIA) was performed between June 2022 and April 2024 to identify and evaluate more specific ethical issues and to propose recommendations for remediating ethical concerns. Preliminary results were presented in scientific conferences (one poster and three oral presentations), while the comments of the participants were incorporated in the final version of the presented paper. The EIA identified ethical issues and value conflicts related to the following sectors: intellectual property, social justice, public health, dual use, environmental ethics and animal ethics. Some recommendations for remediation are the competence of research organisations. Other recommendations call for societal dialogue and engagement. Yet other recommendations call for political action.

Experiencing the Craft and Ethical Impact of Young Adult Disability Fiction

Scholars like Ria Cheyne and Sami Schalk have argued that the imaginative and ethical structures of fiction can, if effectively leveraged, provide readers a new orientation to, or understanding of, difference. Advancing recent work that identifies methods to assess the material reception of disability literature, the article demonstrates how general audiences perceive both the craft and ethical import of fiction. Beverly Butler’s 1962 novel Light a Single Candle is one example of young adult literature that has resonated with audiences over time. Literary disability studies and narrative theory clarify the range of storytelling techniques that make the novel compelling: Butler, a blind author herself, carefully creates distances among reader, narrator, and character only to close them; she uses the physical description of blind modality to represent social experience; and she installs characters that model different disability ethics. Systematically analyzing the novel’s online reviews, the article shows that audiences sense Butler’s storytelling techniques in ways that open up spaces for mindful reflection on the nature of impairment and the construction of disability.

The Influence of Works Ethics and Dicipline on Employee Performance on PT. Pawbroker Malalayang of Manado City

This study has a mission to assess the impact of work ethics and work discipline on the performance of employees of PT Pegadaian Malalayang Branch, Manado City. This study applied quantitative techniques, by applying the Multiple Linear Regression test. The study output indicates that work ethics partly has a positive and insubstantial effect on employee performance, while work discipline is partly able to have a positive and substantial impact on employee performance and together work ethics and discipline are able to have a positive and substantial effect on employee performance of PT Pegadaian Malalayang Branch Manado City. This study is expected to be a benchmark for employees of PT Pegadaian Malalayang Branch, Manado City so that in the future they can further improve their performance at work. These findings can also serve as a reference for further studies in studying the factors that can support the increase in employee performance in a company.

Research on Animal Welfare Legislation from the Perspective of Ecological Ethics

This paper has explored the critical importance of integrating ecological ethics into animal welfare legislation. It has underscored the limitations of current legislation, which often lacks a holistic approach to animal protection, focusing primarily on anthropocentric concerns and failing to account for the intrinsic value of animals and their ecological roles. The paper has argued that by embracing ecological ethics principles such as respect for nature s intrinsic value, intergenerational justice, and the promotion of harmonious coexistence, legislation can be more effective in safeguarding animal welfare and supporting environmental sustainability. Case studies, including the European Union s Directive on animal testing, the Great Ape Project s influence on rights for great apes, and the U.S. Endangered Species Act, have been highlighted to demonstrate the practical application and impact of ecological ethics in legislation. The conclusion emphasizes the need for a transformative approach to animal welfare laws, one that reflects contemporary ethical considerations and contributes to a more sustainable and just relationship between humans, animals, and the environment.

The Impact of Ethic and Competence on Audit Quality (Accountability as Moderating Variable)

Purpose: This study used accountability as a moderating variable to examine the impact of ethics and competence on audit quality. Methodology: The data used in this study were derived from a questionnaire survey distributed to respondents from October to December 2023. The respondents for this study were Badan Pemeriksa Keuangan (BPK) head office auditors at State Financial Auditor III. The respondents were selected using purposive sampling criteria. The final sample comprised 69 respondents. This study used the structural equation Modelling (SEM) approach with Smart Partial Least Square (PLS) software to analyze the data. Results: The findings show that ethics and competence positively affect audit quality. Accountability as a moderating variable strengthens the impact of ethics on audit quality. However, accountability does not influence the effect of competence on audit quality. Limitations: This research used a method of distributing questionnaires to several respondents online so that the questions from respondents regarding the questionnaires could not be confirmed directly. In addition, this study uses only two audit attributes as determinants of audit quality. Contribution: This research will provide an understanding of BPK stakeholders regarding the importance of ethics and competence for BPK auditors. Additionally, it is expected that they will not attempt to influence BPK auditors to commit ethical violations. Furthermore, this research is meritorious for BPK to investigate the factors that can encourage the accountability of auditors’ attitudes to improve audit quality.

Ethicality in B2B Service Delivery: Examining the Impact of Individual and Organisational Ethics on Firm Performance Through Ethical Leadership and Climate

Ethicality in B2B Service Delivery: Examining the Impact of Individual and Organisational Ethics on Firm Performance Through Ethical Leadership and Climate

Conservation of Barilius barila Through Innovative Cultivation: Ecological, Socio-Economic, Ethical Impacts in Bengal and Relevant Legal Issues

The conservation of Barilius barila (locally known as Boroli) is significant for maintaining ecological balance and supporting the socio-economic fabric of North Bengal, India. This study explores innovative cultivation techniques aimed at preserving this species, which is indigenous to the clear streams and shallow rivers of India, Nepal, Bangladesh, and Myanmar. Despite its classification as "Least Concern" by the IUCN, Barilius barila faces threats from environmental degradation, particularly in North Bengal. This research examines the ecological, socio-economic, ethical, and legal dimensions of Barilius barila conservation, with a focus on the artificial cultivation efforts initiated by the West Bengal government in South Bengal. The study employed a mixed-methods approach i.e. water quality assessments, and socio-economic analyses to assess the effectiveness of these conservation strategies. The findings highlight the challenges posed by anthropogenic activities, including pollution, deforestation, and climate change, which have led to the degradation of natural habitats and a decline in the quality of naturally sourced Barilius barila. The research also addresses ethical concerns regarding the potential impact of artificial cultivation on the species' taste and market value which necessitates legal frameworks to support sustainable practices. This study advances the understanding of Barilius barila conservation by providing an analysis of the species' ecological role, the socio-economic implications of its decline, and the effectiveness of innovative cultivation methods. The finding justifies the importance of balancing technological interventions with the preservation of natural habitats, ensuring the long-term sustainability of Barilius barila and its ecological niche in North Bengal.

The Impact of Green Business Ethics and Green Financing on Sustainable Business Performance of Industries in Turkey: The Mediating Role of Corporate Social Responsibility

The purpose of this research is to understand the relationship between green business ethics, green finance, and sustainable business performance, and to evaluate the role of corporate social responsibility (CSR) in this relationship. The impact of the damage inflicted on nature’s functioning order is being felt much more strongly today. In light of these realities, companies must emphasize sustainability principles not just out of financial concerns but as a result of corporate social responsibility. In this context, focusing on the role of corporate social responsibility in sustainable business performance is the main goal of this research. Quantitative research methods, specifically the cross-sectional survey method, were employed for data collection and analysis. For this purpose, a convenience sampling method was used to select 427 white-collar employees working in industries operating in Türkiye as the sample for this study. The data collected through surveys were analyzed using the AMOS 24 statistical program. The findings underscore that green business ethics and green finance have a significant impact on corporate social responsibility and sustainable business performance. Additionally, it was determined that corporate social responsibility plays an intermediary role in shaping sustainable business performance. These findings are expected to provide an important foundation that can guide both employees and managers in developing awareness about green policies and sustainability, emphasizing the importance of green policies in working life.

Clinical applications, safety profiles, and future developments of contrast agents in modern radiology: A comprehensive review

AbstractContrast agents have transformed the field of medical imaging, significantly enhancing the visualisation of internal structures and improving diagnostic accuracy across X‐rays, computed tomography, magnetic resonance imaging (MRI), and ultrasound. This review explores the historical development, physicochemical properties, and mechanisms of action of iodinated, gadolinium‐based, barium sulfate, microbubble, and nanoparticle contrast agents. It highlights key advancements, including the transition from high‐osmolar to low‐ and iso‐osmolar iodinated agents, the integration of gadolinium in MRI, and the innovative use of microbubbles and nanoparticles. The review critically examines the safety profiles and adverse reactions of these contrast agents, categorising them into hypersensitivity and physiological reactions. It outlines risk factors, common misconceptions, and management strategies for adverse reactions, emphasising the importance of personalised approaches in clinical practice. Additionally, it delves into broader implications, including ethical considerations, environmental impact, and global accessibility of contrast media. The review also discusses technological advancements such as targeted contrast agents and the integration of artificial intelligence to optimise contrast dosage. By synthesising current knowledge and emerging trends, this review underscores the pivotal role of contrast agents in advancing medical imaging. It aims to equip clinicians, researchers, and policymakers with a thorough understanding to enhance diagnostic efficacy, ensure patient safety, and address ethical and environmental challenges, thereby informing future innovations and regulatory frameworks to promote equitable access to advanced imaging technologies globally.

Organizational impact of systemic implementation of digital breast tomosynthesis as a primary test for breast cancer screening in Italy.

We present a comprehensive investigation into the organizational, social, and ethical impact of implementing digital breast tomosynthesis (DBT) as a primary test for breast cancer screening in Italy. The analyses aimed to assess the feasibility of DBT specifically for all women aged 45-74, women aged 45-49 only, or those with dense breasts only. Questions were framed according to the European Network of Health Technology Assessment (EuNetHTA) Screening Core Model to produce evidence for the resources, equity, acceptability, and feasibility domains of the Grading of Recommendations Assessment, Development and Evaluation (GRADE) decision framework. The study integrated evidence from the literature, the MAITA DBT trials, and Italian pilot programs. Structured interviews, surveys, and systematic reviews were conducted to gather data on organizational impact, acceptability among women, reading and acquisition times, and the technical requirements of DBT in screening. Implementing DBT could significantly affect the screening program, primarily due to increased reading times and the need for additional human resources (radiologists and radiographers). Participation rates in DBT screening were similar, if not better, to those observed with standard digital mammography, indicating good acceptability among women. The study also highlighted the necessity for specific training for radiographers. The interviewed key persons unanimously considered feasible tailored screening strategies based on breast density or age, but they require effective communication with the target population. An increase in radiologists' and radiographers' workload limits the feasibility of DBT screening. Tailored screening strategies may maximize the benefits of DBT while mitigating potential challenges.

Digital medication and patients' right of autonomy in Spain.

The progress the Internet has experienced in recent years has brought about huge changes and social transformation in all aspects of our lives. One such aspect greatly impacted has been our health, where we can talk about the existence of an 'Internet of Medical Things'. Amid this digital drift, we have seen the development of pharmaceutical drugs that provide information to patients and their attending healthcare teams concerning medication, doses ingested, and time of ingestion. These are digital pills or digital medication. In this context, the purpose of my paper is to analyze the ethical and legal impact of digital medication, further analyzing the implications concerning the right of service users to make decisions over their own health in Spain.

Pengaruh Pengalaman Auditor, Profesionalisme Auditor, Task Complexity, Time Pressure, Gender dan Etika Profesi Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia)

Abstract Public Accounting Firms are professional institutions that are obliged to uphold ethics and professionalism, and are capable of global competition on an international and national scale. Auditors are responsible for implementing professional standards and upholding the required provisions. In the implementation of audited financial reports, misinformation is still found and there are even frauds in financial reports, so that it raises questions about the professionalism of Public Accountants who should provide reports that are reliable, accurate and free of material misstatement. This debate has never been resolved, apart from involving large public accounting firms in the country and abroad. This research aims to examine the impact of experience, professionalism, complexity, pressure, gender and ethics on the auditor's assessment of materiality in audited financial reports. The research population is registered auditors at the Indonesian Institute of Public Accountants (IAPI) in the DKI Jakarta area. The simple random sampling method was used to select samples, distribute questionnaires to auditors who work at Public Accounting Firms (KAP) in the area. A total of 80 auditors filled out and returned the questionnaire as a sample. Data were analyzed using multiple linear regression with SPSS software, and tested the hypotheses in this research. Examination of the data shows that experience, professionalism, complexity, pressure and gender influence the consideration of materiality levels in financial reports. Meanwhile, professional ethics has no impact or influence on the consideration of the level of materiality in financial reports. Keywords: Experience, Professionalism, Task Complexity, Time Pressure, Gender, Professional Ethics, Materiality

Exploring Sustainable Investment: In-Depth Analysis of Socially Responsible Investing (SRI) and ESG Strategies

Theoretical background: In recent years, there has been an increase in social and environmental awareness, which has forced companies to change their approach to investment. Large companies are burdened with responsibility for contemporary, global problems such as the depletion of natural resources, the ongoing process of environmental degradation and inequalities in living standards between poor and rich countries. Therefore, when making investments, companies must evaluate them not only in terms of financial returns, but also in terms of their social, ecological and ethical impact. Two key approaches to this new investment paradigm stand out: socially responsible investment (SRI) and ESG investment (a three-pronged view of environmental, social and corporate governance). They focus on sustainable investments in order to achieve positive results for investors’ portfolios as well as for society and the environment. Purpose of the article: The following article examines both approaches, analysing their relevance, objectives, tools and economic and social impacts. Research methods: For this purpose, specialist journals published between 2001 and 2023 were searched in the Web of Science database. A literature review of socially responsible investment and ESG investment shows that interest in these concepts has increased rapidly in recent years. In addition, reports available on the websites of selected companies were analyzed. Main findings: The scientific impact on the studied concepts also makes it possible to determine future research directions. The literature contains results confirming that companies applying these approaches in their operations, achieve better results.

Greening the cubicle: unraveling the impact of corporate environmental ethics on employees’ green innovative behavior through the affective events theory

Greening the cubicle: unraveling the impact of corporate environmental ethics on employees’ green innovative behavior through the affective events theory

Kepemimpinan Autentik dan Kualitas Pelaporan Keuangan: Peran Iklim Etis

Financial reports are a crucial factor that can influence economic decision-making. Accountants are responsible for producing high-quality financial reports that provide transparent, accountable, and reliable information. Although there have been numerous studies examining the factors that can affect the quality of financial reporting, research investigating the impact of leadership style and ethics on financial reporting quality is still limited. Therefore, this study aims to examine the influence of authentic leadership on the quality of financial reporting, moderated by the ethical climate. A survey questionnaire was used to collect primary data in a quantitative approach. The Authentic Leadership Questionnaire (ALQ) was employed to measure authentic leadership, while the ethical climate was measured using a questionnaire based on the research by Qualls & Puto (1989). The quality of financial reporting was measured using a questionnaire developed by Iqbal & Javed (2017). The sample for this study consists of management accountants, financial accountants, public accountants, and accountants in the public sector. Finally, the hypothesis testing in this study employed the Structural Equation Modelling-Partial Least Squares (SEM-PLS) analysis method. This research reveals a positive influence of authentic leadership and ethical climate on the formation of high-quality financial reports. The ethical climate strengthens the relationship between authentic leadership and financial reporting quality. To improve financial reporting quality, this study suggests the importance of authentic leadership in the selection, promotion, and development of leaders, as well as the creation of an ethical culture in organizations.