Ethical Research Articles

Corporate Ethics and Indigenous Rights: Analyzing the Impact of Vale S.A.'s Mining Operations in the Brazilian Amazon

This work conducts a study on the ethical and cultural implications of the mining operations of Vale S.A. in the Brazilian Amazon with a special view on the indigenous communities. The major portion of this giant company’s work is done in ore production, which has caused mass deforestation, water pollution, and breach of land rights of the indigenous people. The company has failed to abide by international ethical mandates, including Free Prior Informed Consent (FPIC) and Corporate Social Responsibility (CSR). The work explained that the company has not abode by international ethical mandates as incorporated in United Nations Global Compact (UNGC) and United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP). The case study reports not exclusively the environmental hazards provoked by the mineral extractions of Vale but equally the socio-cultural devastation experienced by the native populations most notably the Yanomami. It also puts forward some actionable recommendations, which consist of implementing the FPIC, working with indigenous communities as stakeholders, and undertaking corporate governance reforms that zero in on more accountability. This case should practically serve as a wake-up call to businesses working in very sensitive areas to bring their practices in line with global ethical standards of ensuring that development is not achieved at the expense of marginalized communities.

The Ubuntu Way: Ensuring Ethical AI Integration in Health Research

The integration of artificial intelligence (AI) in health research has grown rapidly, particularly in African nations, which have also been developing data protection laws and AI strategies. However, the ethical frameworks governing AI use in health research are often based on Western philosophies, focusing on individualism, and may not fully address the unique challenges and cultural contexts of African communities. This paper advocates for the incorporation of African philosophies, specifically Ubuntu, into AI health research ethics frameworks to better align with African values and contexts. This study explores the concept of Ubuntu, a philosophy that emphasises communalism, interconnectedness, and collective well-being, and its application to AI health research ethics. By analysing existing global AI ethics frameworks and contrasting them with the Ubuntu philosophy, a new ethics framework is proposed that integrates these perspectives. The framework is designed to address ethical challenges at individual, community, national, and environmental levels, with a particular focus on the African context. The proposed framework highlights four key principles derived from Ubuntu: communalism and openness, harmony and support, research prioritisation and community empowerment, and community-oriented decision-making. These principles are aligned with global ethical standards such as justice, beneficence, transparency, and accountability but are adapted to reflect the communal and relational values inherent in Ubuntu. The framework aims to ensure that AI-driven health research benefits communities equitably, respects local contexts and promotes long-term sustainability. Integrating Ubuntu into AI health research ethics can address the limitations of current frameworks that emphasise individualism. This approach not only aligns with African values but also offers a model that could be applied more broadly to enhance the ethical governance of AI in health research worldwide. By prioritising communal well-being, inclusivity, and environmental stewardship, the proposed framework has the potential to foster more responsible and contextually relevant AI health research practices in Africa.

Natural Language, Legal Hurdles: Navigating the Complexities in Natural Language Processing Development and Application

This article delves into the legal challenges faced in developing and deploying Natural Language Processing (NLP) technologies, focusing particularly on the European Union’s legal framework, especially the DSM Directive, the InfoSoc Directive, and the Artificial Intelligence Act. It addresses the legal status and accessibility of language data and the development of NLP technologies under both contractual and exception-based models. The authors acknowledge the partial truth in the saying, “US innovates, China replicates, and the EU regulates”. Although Europe’s AI sector is a global competitor and its strict regulations ensure ethical standards and data protection, these regulations might not necessarily boost competitiveness. Such stringent regulations can introduce complexities that may inhibit innovation relative to regions with more lenient policies.

Emergence of the stromal vascular fraction and secretome in regenerative medicine.

Recently, we read a mini-review published by Jeyaraman et al. The article explored the optimal methods for isolating mesenchymal stromal cells from adipose tissue-derived stromal vascular fraction (SVF). Key factors include tissue source, processing techniques, cell viability assessment, and the advantages/disadvantages of autologous vs allogeneic use. The authors emphasized the need for standardized protocols for SVF isolation, ethical and regulatory standards for cell-based therapy, and safety to advance mesenchymal stromal cell-based therapies in human patients. This manuscript shares our perspective on SVF isolation in canines. We discussed future directions to potentiate effective regenerative medicine therapeutics in human and veterinary medicine.

Ethical Dilemma of Earnings Management: Solution or Problem?

This study explores the ethical dilemmas surrounding earnings management, assessing whether earnings management serves as a beneficial strategy or a detrimental practice in the long run. The authors use qualitative methods to analyze literature that highlights both positive and negative aspects. The results show that earnings management can increase firm value in the short term but is contrary to ethical standards. This study emphasizes the importance of professional ethics as a guiding framework for accountants when facing pressure to engage in earnings management. The authors conclude that although earnings management may offer short-term benefits, its negative ethical implications and potential long-term risks outweigh the benefits.

Artificial intelligence in rheumatology: perspectives and insights from a nationwide survey of U.S. rheumatology fellows.

Artificial Intelligence (AI) is poised to revolutionize healthcare by enhancing clinical practice, diagnostics, and patient care. Although AI offers potential benefits through data-driven insights and personalized treatments, challenges related to implementation, barriers, and ethical considerations necessitate further investigation. We conducted a cross-sectional survey using Qualtrics from October to December 2023 to evaluate U.S. rheumatology fellows' perspectives on AI in healthcare. The survey was disseminated via email to program directors, who forwarded it to their fellows. It included multiple-choice, Likert scale, and open-ended questions covering demographics, AI awareness, usage, and perceptions. Statistical analyses were performed using Spearman correlation and Chi-Square tests. The study received IRB approval and adhered to STROBE guidelines. The survey aimed to reach 528 U.S. rheumatology fellows. 95 fellows accessed the survey with response rate to each question varying between 85 and 95 participants. 57.6% were females, 66.3% aged 30-35, and 60.2% in their first fellowship year. There was a positive correlation between AI familiarity and confidence (Spearman's rho = 0.216, p = 0.044). Furthermore, 67.9% supported incorporating AI education into fellowship programs, with a significant relationship (p < 0.005) between AI confidence and support for AI education. Fellows recognized AI's benefits in reducing chart time (86.05%) and automating tasks (73.26%), but expressed concerns about charting errors (67.86%) and over-reliance (61.90%). Most (84.52%) disagreed with the notion of AI replacing them. Rheumatology fellows exhibit enthusiasm for AI integration yet have reservations about its implementation and ethical implications. Addressing these challenges through collaborative efforts can ensure responsible AI integration, prioritizing patient safety and ethical standards in rheumatology and beyond.

Peadiatric amputation from traditional bone setters’ gangrene in Ibadan: a malady

Background: Pediatric amputations resulting from gangrene pose a significant medical challenge, especially in resource-limited settings. In Nigeria, traditional bone setters (TBS) often serve as the first point of contact for musculoskeletal injuries, but their practices can lead to severe complications, including gangrene. Our hospital manages many of such cases. This study aims to explore the epidemiology, clinical presentation, and outcomes of pediatric patients who developed gangrene requiring amputation following TBS treatment, with the goal of informing public health strategies and improving pediatric care quality. Methods: The study is a retrospective study which seek to extract the data from the hospital record all the patient who underwent amputation due to gangrene after initial TBS treatment. All the case notes were retrieved and data was extracted and analyzed using descriptive statistics. The study adhered to ethical standards and anonymized data to protect patient confidentiality, ensuring the study's integrity. Results: The study involved 33 pediatric patients aged 8.3 years, with a significant gender disparity. Most patients were from the Yoruba ethnic group and practiced Islam. 87.9% of parents had no formal education. Gangrene was most common in the left hand, and falls were the leading cause of initial injury. The average surgery time was 81.2 minutes, with a 13-day hospital stay. Post-operative complications occurred in 43.5% of patients, with surgical site infections (SSI) being the most common. Only 8.7% received occupational therapy. Conclusions: The study highlights post-operative care challenges in pediatric amputations, including high complications and limited access to services. It suggests targeted interventions, infection control, and public health campaigns to improve outcomes. Future research should include long-term follow-up studies.

Research on the Construction of Professional Ethics of Accounting Personnel

Abstract: Accounting basic professional ethics refers to the behavior and norms that accountants should follow. It reflects the professional skills, professional ethics and influence on the social economic environment of accountants. With the development of the times, financial information has become the basis for the parties to participate in the decision of the social market economy, so the importance of the basic professional ethics of accounting has become increasingly prominent. In recent years, accounting fraud has become more and more serious due to the irregularities of accountants' basic professional ethics, which has affected the development of the social market economy. Therefore, it is urgent to strengthen the construction of accounting professional ethics, improve the moral standard of accountants, resolutely crack down on false accounts, standardize the order of our accounting market and eliminate corruption. Although accounting ethics receives a lot of attention today, many scholars still treat it as a separate discipline, rather than just combining it with false financial statements, fraud, and fraudulent activities. This article delves into the ethical standards of accounting practitioners in China and explores the reasons for this phenomenon from different perspectives. Through this work, it proposes some effective measures to promote the fairness and transparency of China's accounting work and create a healthy financial environment for society.

Principles of socially responsible marketing

The concept of socially responsible marketing is considered in the context of modern trends in the economic policy of the Republic of Belarus and the state of business ecosystems. On the basis of complex analysis of scientific points of view and adaptation to modern conditions of management the author’s definition of socially responsible marketing is offered, its differentiation from the concepts of socially ethical marketing and relationship marketing is carried out. A system of principles of socially responsible marketing has been developed as the fundamental principles of strategic management of a Belarusian enterprise, which should be understood as internal social responsibility; external social responsibility; environmental responsibility; compliance with legal and ethical standards; receiving a profit.

Iman Peoples Water Sovereignty: Extractive Industries in Central Queensland

The coal seam gas (CSG) industry has rapidly expanded in the Great Artesian Basin (GAB) over the past two decades, significantly impacting groundwater ecosystems and Indigenous communities that rely on these water sources for cultural, spiritual, and practical purposes. This article examines the intersection of Water Sovereignty, extractive industries, and key issues such as Social License to Operate (SLO), Indigenous Peoples' rights, informed consent, and the legal doctrine of Aqua Nullius. Through an Indigenous perspective, this research illuminates the multifaceted dimensions of water governance and the complexities that arise from the interactions between Indigenous stakeholders, industries, and regulatory frameworks. Through interviews with Elders of the Iman Peoples in central Queensland, the research highlights how current SLO frameworks neglect Free, Prior, and Informed Consent (FPIC) and fail to uphold ethical standards necessary for protecting Indigenous cultural continuity. Water security is a primary concern, with Traditional Owners emphasizing the need to safeguard surface and groundwater for future generations. This research informs policy at local and national levels while contributing to global discussions on Indigenous sovereignty, environmental justice, and cultural heritage protection. It calls for integrating Indigenous knowledge and rights into water governance, promoting respect, equity, and sustainability in managing natural resources.

Management of social responsibility strategies of multinational corporations in russia during the war against Ukraine

This study examined how multinational corporations adapted their corporate social responsibility strategies while operating in russia during the ongoing war against Ukraine. Specifically, the analysis investigated the impact of different corporate social responsibility approaches on financial performance, stakeholder trust, and corporate reputation for multinational corporations operating in russia during the war. A game-theoretic model evaluated three distinct strategies: minimal corporate social responsibility engagement (Strategy 1), increased corporate social responsibility involvement (Strategy 2), and a complete exit from the russian market (Strategy 3). The quantitative analysis showed that companies choosing the exit strategy (Strategy 3) gained the highest payoffs for financial performance, stakeholder trust, and reputation. In contrast, minimal corporate social responsibility engagement (Strategy 1) resulted in negative outcomes, including reputational damage and potential exposure to sanctions. On the other hand, increased corporate social responsibility involvement (Strategy 2) produced neutral outcomes, offering short-term benefits but still leaving companies vulnerable to ongoing risks. The sensitivity analysis confirmed the stability of these outcomes. The study concludes that exiting the russian market not only aligns with ethical standards but also ensures long-term sustainability, offering critical insights for corporations navigating corporate social responsibility challenges in war zones. AcknowledgmentsWe sincerely express our gratitude to Prof. Dr. Dr. h.c. Marko Sarstedt, the LMU Fellowship Grant (LMU Ukraine support-fund) for the support of Ukrainian scientists.

Show and slow codes: A historical analysis of clinicians' adaptations to ethical overreach.

After briefly reviewing the historical development and ethical regulation of resuscitative technologies, this study probes why clinicians engage in the morally problematic practice of show and slow coding and why hospitals tolerate it? Studies conducted in 1995 and 2020 indicate that conscientious clinicians engage in these practices to protect their patients from abusive or futile resuscitation. And hospitals' clinical cultures tolerate these practices to protect conscientious clinicians from censure, dismissal, delicensing, or legal prosecution for withholding or withdrawing abusive or futile resuscitative technologies without prior patient or surrogate consent. Show and slow coding evolved in American clinical cultures in the second half of the 20th century when closed-chest cardiac massage, defibrillators, ventilators, and other resuscitative technologies raised seemingly novel ethical questions. To address these questions, bioethics commissions, healthcare societies, lawmakers, and a Roman Catholic Pope developed ethics standards requiring clinicians to obtain patient or surrogate consent before withholding or withdrawing resuscitative technologies. They thus conferred on patients an implicit right of resuscitation even if it was abusive and/or futile. Conscientious clinicians circumvented this implicit right by show and slow coding to protect patients from abusive resuscitation. Recognizing clinicians' benign intent, hospitals' clinical cultures tolerate show and slow coding as acts of conscience, akin to civil disobedience. Thus, rescinding ethics standards and laws requiring prior patient/surrogate consent for non-resuscitation or for cessation of resuscitative technologies decisions should end show/slow coding. Such a reform should also recognize clinicians' right of conscientious refusal to perform CPR.

The use of surrogate matrices in bioanalytical preclinical safety testing using chromatographic methods: a recommendation from the European Bioanalysis forum.

Within the bioanalytical community, the use of blank matrix from preclinical animals for bioanalytical method validation and sample analysis is common practice and required in the context of guidelines for bioanalytical method validation. At the same time, its use has been challenged by the scientific community for decades, since there is ample scientific evidence to allow the use surrogate matrices for this purpose. Nevertheless, legacy and current regulatory thinking continues to be reluctant to allow the use of surrogate matrices in bioanalytical testing except for so-called rare matrices. As part of ongoing discussions in relation to the ICH M10 Guideline, the European Bioanalysis Forum re-challenges the unnecessary use of blank matrices from preclinical animals and believes that, as part of community responsibility and ethical standards and when supported by data, the use of surrogate matrices should become widely accepted. It is in this context that targeted experiments were conducted within the European Bioanalysis Forum to gather additional data and re-open the discussions with all involved and that it should become acceptable to use surrogate matrices wherever possible.

Reducing health disparities in providing care services in the intensive care unit: a critical ethnographic study

ObjectiveThe intensive care unit, with its structural complexity and the exposure of critically ill patients to various disparities, presents a significant setting for health disparities. This critical ethnographic study sought to uncover cultural knowledge and ethical practices for reducing health disparities in providing care services within the intensive care unit. The focus was on understanding how ethical considerations and cultural competence can address and mitigate these disparities effectively.MethodsThis critical ethnographic study was conducted in 2022–2023 at intensive care units in western Iran. Three interrelated phases were used to collect and analyze the data. More than 300 h of observation were done during the first phase. A horizon analysis was carried out in the next phase. To further enhance the dataset, 18 informants participated in semi-structured interviews and informal conversations. Following that, the analysis procedure was conducted to identify a culture of health disparities and factors that reduce it, as it had been in the prior stage. Trustworthiness data collection methods were implemented to ensure the validity and reliability of the study.FindingsTwo key themes emerged from the study: (A) Improved cultural competence, which encompassed empathy towards patients and their families, effective communication, prioritization of continuous learning, appropriate knowledge and awareness, sensitivity to cultural and religious beliefs, staff attitude and personality, and the delivery of customized care tailored to each patient’s needs. (B) Supporting role and compensating for disparities involved recommendations for upholding ethical standards, compensatory actions, maintaining professional behavior despite external factors, addressing gaps and deficiencies, and actively defending and supporting patients.ConclusionThe findings indicate that staff with high cultural competence can ethically mitigate health disparities through their supportive roles. Managers and health policymakers should create barriers to health disparity by improving staff cultural competence and knowledge about health disparities.

Development of Morality and Ethics in Educational Institutions under the Office of the Vocational Education Commission Pathum Thani Province

Background and Aims: Developing a nation to compete with advanced countries requires prioritizing human resource development, with education serving as the foundation of this progress. Quality education establishes a sustainable knowledge base, essential for achieving economic, social, and political growth. This study aims to: (1) evaluate the level of moral and ethical development among staff in vocational institutions governed by the Vocational Education Commission in Pathum Thani Province; (2) compare staff perspectives on moral and ethical growth based on variables such as gender, position, and age; and (3) identify effective strategies to enhance moral and ethical standards within these educational institutions in Pathum Thani Province. Methodology: The sample group for this research included 348 personnel from institutions under the Office of the Vocational Education Commission in Pathum Thani Province during the 2023 academic year, selected via stratified random sampling. Research tools comprised a questionnaire using a 5-point rating scale, which had an Item-Objective Congruence (IOC) value ranging from 0.80 to 1.00, a reliability coefficient of 0.83, and a structured interview. Data analysis utilized statistical methods such as frequency, percentage, mean, and standard deviation, along with t-tests, F-tests, and pairwise comparisons using Scheffe’s method. Results: The research results indicated that: (1) The overall level of morality and ethics development in educational institutions under the Office of the Vocational Education Commission in Pathum Thani Province was rated high across all dimensions, with consistently high ratings for each specific aspect. (2) Comparative analysis revealed significant differences in morality and ethics development based on gender and position at the 0.05 significance level, but no significant differences were found based on age. (3) Guidelines for enhancing morality and ethics emphasized systematic professional oversight, recognition of outstanding personnel, and structured curricula for moral and ethical growth. The Office of the Vocational Education Commission highlighted merit-based assessments grounded in moral principles, clear standards, and well-defined workloads. Additionally, educational administrators demonstrated effective leadership by modeling rational behavior, prioritizing reason over emotion.

LAW ENFORCEMENT IN THE INDONESIAN CONSTITUTIONAL SYSTEM IS IN ACCORDANCE WITH THE LAW THE ENFORCER’S CONSCIENCE

The purpose of this research is to analyze and evaluate the role of law enforcement in the Indonesian constitutional system, specifically focusing on how the enforcement of laws aligns with the personal conscience and ethical judgment of law enforcers. The study utilizes secondary data gathered through literature reviews, drawing from primary, secondary, and tertiary legal materials, such as legislation, books, journals, and articles. The collected data is analyzed following the Miles and Huberman (2014) model, which includes processes of data reduction, data display, and data verification, to derive conclusions pertinent to the research questions. It sheds light on how ethical considerations influence decision-making, offering insights into the moral dimensions of the law enforcement beyond formal legal frameworks. Furthermore, this study contributes to discussions on judicial integrity and accountability, providing a foundation for evaluating how personal conscience impacts the fairness and effectiveness of law enforcing. It also offers practical recommendations for strengthening the ethical standards and professional judgment of judicial officials in Indonesia. Comparative studies on how different countries' judicial systems integrate human rights and democratic values into their law enforcement structures could provide valuable insights for reforming Indonesia's judicial system to meet global standards of justice and fairness.

“If it can be done, it will be done:” AI Ethical Standards and a dual role for public relations

This research reports a five-year study with different types of participants to examine questions related to ethics in artificial intelligence (AI) and the use of AI in public relations and professional communication. AI specialists from computer engineering and closely related fields, as well as CCOs, communication directors/managers, public affairs officers, and CEOs participated in this research, explaining and assessing the role of ethics in AI. Through numerous points of data collection, the topic of AI ethics in public relations was examined through a mixed method approach. This study offers insight into the ethics and design of AI systems that communication professionals must not only use in practice but also understand, advise upon, ethically oversee, and occasionally defend in the public sphere when used (or commissioned) by our organizations. After a review of broad literature and longitudinal data from hundreds of sources, recommendations for a more robust framework for AI ethics in public relations are proposed. Ethical considerations and quantum and neuromorphic computing are posed as means to avoid technocracy, and base use of these advanced systems on moral values.

Exploring ethical issues in the Chinese translation of medical terms: The convergence of translation ethics and medical ethics

This article explores the ethical aspects of translating medical terminology into English, with a particular emphasis on the joint influence of medical ethics and translation ethics. This study identified four key issues in current translation practice through the analysis of various cases from the perspective of Chestermans five kinds of translation ethics, including representation ethics, service ethics, communication ethics, norm-based ethics, and commitment ethics. The four issues involve discrimination, superstition, contempt, and overgeneralization. These issues may hinder the provision of appropriate medical services and social acceptance by fueling social stigma, public misunderstandings, and negative perceptions of diseases. This study suggests that medical translation is not only about language conversion, but also involves considerations of cultural, ethical, and social factors. This article attempts to provide practical advice for medical translators and healthcare workers by combining medical ethics with translation ethics. It suggests that future research should prioritize interdisciplinary collaboration to improve ethical standards in medical translation and promote more accurate and respectful descriptions of diseases in different cultures.

Transforming higher education for the digital age

In this study, I explore the transformative potential of artificial intelligence (AI) and emerging technologies in higher education, focusing on case studies and pedagogical innovations that are reshaping the learning experience. Through an in-depth analysis of key initiatives—such as Stanford University's AI-driven personalized learning platform, the AI chatbot implemented at the University of Murcia, Knewton's adaptive learning system, and the intelligent tutoring platform developed by Pai et al.—the study highlights how AI enhances learner engagement, customizes educational experiences, and improves academic outcomes. The research also critically examines the ethical challenges and policy considerations associated with AI integration in educational settings. It emphasizes the need for clear guidelines to ensure responsible and equitable use of AI, particularly in addressing issues of fairness, student welfare, and access. The paper concludes by calling for further research into the long-term implications of AI on educational equity and ethical standards in higher education.

Ethical values of public accountant: a critical perspective of rational-religious of Hamka

Purpose - This study explores business practices in public accounting firms, particularly in East Java, along with ethical issues raised by the practices.Method - This study applied a qualitative approach in which data were collected through in-depth interviews with 12 public accountants from various public accounting firms. Then, the data were analysed based on a rational-religious perspective as suggested by Buya Hamka.Result - The findings of this study indicated many ethical concerns in public accountant practices, despite they comprehend about ethical standards contained in the professional code of ethics. All those problems were actuated by the financial fulfillment of the public accountant, which deviated from ethical values as signified by Hamka.Implication - Public accountants should implement Hamka’s virtues in professional practices as a reflection of Islamic principles.Originality - This research is the first study that used the virtues of Buya Hamka in public accountant practices.