Ethical Policy Research Articles

Global tax avoidance and evasion: A landscape through insights from a systematic literature review and bibliometric analysis

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

The ethics of non-partner requests for posthumous assisted reproduction.

After the death of a loved one, family will occasionally request posthumous assisted reproduction (PAR). Professional medical societies in the US and Europe oppose such requests without written consent except from the surviving partner with whom the deceased presumably shared a joint reproductive project. Here, however, we argue that joint reproductive projects are not limited to two-person romantic partners and therefore ethical policies should not be either. In other words, we argue the criterion of being in a romantic partnership with the decedent is biased and unjustly excludes certain family formations. We begin by describing the professional society guidelines to highlight how they presume a two-person romantic couple is the ideal basis for reproductive projects and families. Then, we discuss examples of alternative parental projects, noting that they are usually grounded in feminist and queer values. Finally, we respond to potential objections about violating the autonomy of the deceased and conflating reproductive and parental projects. In sum, as long as medical societies continue to uphold a policy whereby romantic partners may seek PAR in the absence of written consent, we believe that these societies must also allow for the potential of family formations that do not fit into the dominant paradigm.

Compliance in the public sector from a systemic perspective: a bibliometric analysis

The objective of this bibliometric analysis was to investigate the development of publications on compliance, systemic view, and the public sector, using the Scopus and Web of Science databases. The aim was to identify the productivity of authors, the frequency of keywords, the geographical distribution of publications, and the temporal evolution of studies. The methodological procedures included the definition of databases, selection of constructs and related terms, inclusion and exclusion criteria, data collection, and analysis. The results show that publications on these topics began to gain relevance from 2000 onwards, intensifying between 2019 and 2023. The United States leads the scientific production, followed by China and the United Kingdom. The study also indicates the researchers with the highest number of publications on the topic. The most frequent keywords were "regulate", "governance", "policy", "system", "theory", and "sustainable". The analysis indicates the growth of research in these topics, demonstrating their importance in promoting transparency, responsibility, and efficiency in public administration, as well as the need for effective and ethical public policies.

Bridging power and fairness: unravelling the impact of informal networks on organisational justice in the ARAB region

PurposeWasta, the prevailing form of informal networks in the Arab region, exerts a significant controversial influence on organisations in this region. Despite the pervasive negative perceptions and alleged detrimental effects of Wasta, it remains a frequently employed practice. This research aims to comprehensively explore the influence of Wasta on organisational justice across organisations in the Arab world, with Jordanian organisations taken as an illustrative case.Design/methodology/approachEmploying a qualitative approach, semi-structured interviews were conducted with 20 employees from various industries in Jordan.FindingsThe study reveals that Wasta significantly affects distributive, procedural and interactional justice within organisations, eliciting feelings of unfairness and hopelessness among employees.Practical implicationsThis study recommends that HR departments focus on implementing ethical policies and standards to enhance transparency in organisational decision-making processes. By understanding and addressing the implications of Wasta, organisations can foster a more just and equitable workplace environment.Originality/valueThis study advances our understanding of informal network theories in the Arab world by highlighting the interconnectedness between Wasta and organisational justice, and its profound impact on the work environment and employees. This study also explains how Wasta directly influences decision-making processes, at high managerial levels.

Comparative Analysis of Ethical Measures and Auditing Standards in Managing Tax Evasion: Effectiveness and Impact

This article presents a comparative analysis of the effectiveness and impact of ethical measures versus auditing standards in managing tax evasion. Tax evasion poses significant challenges for both businesses and governments, leading to economic losses and reputational damage. This study investigates two primary strategies for combating tax evasion: the implementation of ethical policies within organizations and the enforcement of auditing standards by regulatory bodies. By evaluating existing literature and empirical data, the article assesses how each approach influences tax compliance and their relative effectiveness. The research design is validated for its reliability in testing the hypotheses and provides consistent results supported by a literature review of existing scholarly work. The research reveals that while both ethical measures and auditing standards are crucial in addressing tax evasion, ethical practices tend to offer more substantial benefits in fostering long-term tax compliance. Enhanced by technological advancements, the auditing process has become more efficient, yet it often encounters resistance and limitations. The findings suggest that integrating strong ethical frameworks within businesses, alongside rigorous auditing practices, is the most effective strategy for managing tax evasion. The study provides valuable insights for policymakers and organizations seeking to improve tax compliance and reduce evasion.

Morality policy at the frontier of science: legislators’ views on germline engineering

Morality policy at the frontier of science: legislators’ views on germline engineering

The Effects of Moral Intensity and Moral Disengagement on Rule Violations: Occupational Safety in UK-based Construction Work During the COVID-19 Pandemic

AbstractWe take an ethics theory perspective to examine rule violations and workarounds in the UK construction industry in the context of the COVID-19 pandemic. The UK construction sector remained largely operational during lockdowns in the UK, providing an opportunity to explore the ways in which construction workers made ethical decisions in situ, related to health and safety at work, and COVID-19 rules. We conducted 22 semi-structured interviews with participants from 11 organisations (3 major construction companies and 8 subcontractors) during November 2021 to January 2022. Our qualitative analysis focused on coding responses based on the use of moral disengagement tactics, and the dimensions of moral intensity (magnitude of consequences, social consensus, probability of effect, temporal immediacy, proximity and, concentration of effect). We found instances of ethical dilemmas, including conflicts between compliance with organisational health and safety rules, and following COVID-19 rules. Our analysis showed that rule violations were often justified based on moral disengagement tactics, particularly cognitive reconstrual, obscuring personal agency, disregarding consequences and vilification of the victims. Furthermore, moral intensity played a significant role in making ethical decisions about violating rules. Moral intensity was most influential (across dimensions) for moral disengagement based on cognitive reconstrual (e.g., justifications for choosing to follow one set of rules over another). Social context was highly influential in workers’ ethical decisions, including organisational and group social norms, but wider societal attitudes towards the COVID-19 pandemic, also played a significant role. We discuss the implications for business ethics theory, policy and practice, including recommendations for businesses and policymakers.

La pedagogía crítica universitaria: Encuentros educativos interculturales entre la Universidad Nacional y la comunidad de Kachabri, en Costa Rica

Aim.To underscore the necessity of revising university pedagogy at the National University of Costa Rica (UNA). Discussion. Effective teaching and learning require stepping out of our comfort zones. This involves contextualization and practical application of theories. Therefore, intercultural educational tours are promoted as a didactic approach to develop and evaluate theoretical content of courses related to concepts of distinction, diversity, difference, and exteriority as an ethical proposal and policy. These field trips should be integrated across various courses to promote positive interactions, balance with nature, social justice, and the appreciation of various cosmogonies. Conclusion. The essay concludes by presenting the perspectives of students who have undergone these formative experiences. These students emphasize the significance of such experiences in enhancing educational processes that foster human awareness and connection with nature, integrating them as essential components within various university curricula.

Pengaruh Management Etika dalam Lingkungan PIAUD Sekolah Tinggi Agama Islam Ibnu Ruysd Kotabumi

This research aims to examine the influence of ethical management on the learning environment in Early Childhood Education (PIAUD). Good ethical management is thought to be able to create a positive, safe learning environment and support children's holistic development. The research method used is a quantitative method with a survey design. The population of this study were all teachers and parents of students at PIAUD Husnul Amal Kotabumi. Samples are taken randomly from the population., Data was collected using a questionnaire consisting of questions about ethical management and the learning environment. Data analysis was carried out using descriptive statistics and linear regression to test the effect of ethical management on the learning environment. The research results show that ethical management has a positive and significant influence on the learning environment in PIAUD. Teachers who consistently apply ethical values ​​in teaching and interacting with students succeed in creating a learning atmosphere that is more comfortable, safe and supports children's development. These findings indicate that good ethical management is an important factor in creating a conducive learning environment in PIAUD., This research suggests that PIAUD managers implement clear ethics policies and carry out strict supervision to ensure their implementation. Apart from that, training for teachers regarding the importance of ethics in education is also recommended to improve the quality of the learning environment.

Ethics and responsibility in biohybrid robotics research

The industrial revolution of the 19th century marked the onset of an era of machines and robots that transformed societies. Since the beginning of the 21st century, a new generation of robots envisions similar societal transformation. These robots are biohybrid: part living and part engineered. They may self-assemble and emerge from complex interactions between living cells. While this new era of living robots presents unprecedented opportunities for positive societal impact, it also poses a host of ethical challenges. A systematic, nuanced examination of these ethical issues is of paramount importance to guide the evolution of this nascent field. Multidisciplinary fields face the challenge that inertia around collective action to address ethical boundaries may result in unexpected consequences for researchers and societies alike. In this Perspective, we i) clarify the ethical challenges associated with biohybrid robotics, ii) discuss the need for and elements of a potential governance framework tailored to this technology; and iii) propose tangible steps toward ethical compliance and policy formation in the field of biohybrid robotics.

Philosophical Perspectives on International Aid and Development

Purpose: The general objective of this study was to explore the philosophical perspectives on international aid and development. Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily accessed through the online journals and library. Findings: The findings reveal that there exists a contextual and methodological gap relating to the philosophical perspectives on international aid and development. Preliminary empirical review revealed that international aid is a moral obligation based on justice and equity, rather than optional generosity. It critiqued the effectiveness and motives of aid distribution, emphasizing the need for strategic approaches that empower recipients and address root causes of poverty. The study highlighted the importance of aligning aid with social justice and human rights, advocating for development that integrates economic, social, and political dimensions. It also called for reevaluating power dynamics in aid relationships, promoting egalitarian partnerships based on mutual respect and shared goals. Unique Contribution to Theory, Practice and Policy: Utilitarianism, Deontology and Postcolonial Theory may be used to anchor future studies on the philosophical perspectives on international aid and development. The study recommended that theoretical models of international development incorporate ethical principles such as justice, equity, and human rights, shifting from a purely economic focus to a more inclusive approach. Practitioners were encouraged to engage in continuous ethical reflection, build genuine partnerships with local communities, and prioritize capacity-building initiatives. For policymakers, the study advocated for integrating ethical considerations into development policies, adopting a rights-based approach, and promoting sustainable practices. These recommendations contributed to theoretical discourses by challenging traditional paradigms, provided practical guidelines for more effective interventions, and offered a roadmap for creating ethical and sustainable development policies.

Ethical requirements of instructions for authors of complementary and alternative medicine journals: a cross-sectional study

BackgroundMedical research in complementary and alternative medicine (CAM) has increased recently, raising ethical concerns about the moral status of CAM. Medical academic journals are responsible for conducting ethical review (ER) of manuscripts to protect the interests of human subjects and to make ethical results available before deciding to publish. However, there has been no systematic analysis of the ER in CAM journals. This study is aim to evaluate the current status of ethical requirements and compliance in CAM journals.MethodsThis is a cross-sectional study. We reviewed instructions for authors (IFAs) of CAM journals included in the Journal Citation Reports (2021) (https://jcr.clarivate.com) for general information and requirements for ER. We also browsed the manuscripts regarding randomized controlled trials published by CAM journals in Q1 and Q2 section from January to June, 2023, to check the actual situation of ethical requirement. Descriptive statistics and Fisher’s exact test were used for statistical analysis.Results27 journals and 68 manuscripts were ultimately included. 92.6% (25/27) IFAs included keywords of ER, indicating the presence of ethical considerations. However, no specific ER was required for CAM (n = 0). We categorized journals by Geographic origin, JCR section, Year of electronic JCR, Types of studies, % of OA Gold to explore the factors that could influence CAM journals to have certain ethical review policies. The results showed there was no statistical significance in certain ethical review policy in any classification of journals (p > 0.05). All RCT manuscripts included in the study generally met the requirements of the published journals for ethical review.ConclusionsAll IFAs discussed ER, but the content was scattered, unfocused, and there were no specific ER requirements regarding CAM. Although the manuscripts basically met the requirements of the journal, it was not possible to get closer to the process of ER in the manuscript. To ensure full implementation of these policies in the future, CAM journals should require authors to provide more details, or to form a list of items necessary for CAM ethical review.

The COPE / DOAJ / OASPA / WAME Principles of Transparency and Best Practice in Scholarly Publishing: A Critical Analysis

Four publishing-related organizations, the Committee on Publication Ethics (COPE), the Directory of Open Access Journals (DOAJ), the Open Access Scholarly Publishers Association (OASPA), and the World Association of Medical Editors (WAME), the first being dedicated specifically to the creation and dissemination of ethics policies, established a set of 16 principles related to journal and publisher transparency and “best” publishing practices. The first, second, third and fourth versions were published in 2013, 2015, 2018, and 2022, respectively. Membership of these organizations implies that members can only become such if they satisfy these principles. This paper compares the four versions to appreciate how the content has changed over time, as a historical endeavor to gather how publishing ethics has progressed over time. An assessment is also made to determine whether all principles are related to transparency and best principles, and if any may be missing. We concluded that the 16 principles offer broad guidance to several important aspects related to journal and publishing ethics and management. However, the vast majority are in general excessively broad, occasionally vague, or lack sufficient examples or specifics, despite the slight improvement between versions 3 and 4. We argue further that these weaknesses may limit their practical application. Until September 2022, there was no transparency regarding the consequences for any members that might violate, or not abide by, these principles. In the light of these arguments, we are of the opinion that the 16 principles of “best” publishing practices merit additional improvements.

O-175 Ethical practices and policies for ART carbon reduction

Abstract Background The carbon emissions of global health care activities make up 4-5% of total world emissions, placing the health care industry on par with the food sector. Health care contributes to climate change and climate change health hazards. Safe amounts of carbon in the atmosphere have been exceeded—in part because of medical lifestyles in the industrialized world. A significant proportion of health care carbon comes from pharmaceuticals and clinical services in the developed world, including reproductive technologies. Since 1978, approximately 12 million babies have been born through IVF alone. Problem statement Reproductive technologies have an exceptional impact on the environment as they 1. expend carbon in the medical process, 2. increase population growth in mostly high-carbon countries, 3. impact earth’s carrying capacity, and 4. create a carbon legacy. This would not necessarily be ethically problematic, but in a climate crisis carbon emissions must be reduced in all areas of life. Objectives This presentation by an ethicist (PhD) will: 1. Highlight aspects of environmental ethics for reproductive technologies 2. Offer practices and policies to make reproductive technologies more sustainable. Takeaways • Prevention of infertility fits within basic health care. • Carbon emissions from reproductive technologies can be reduced by life cycle assessments (LCA) of the procedures and components. • Clinical evidence can inform ethical policies to reduce the number and kind of reproductive technologies, thereby lowering fertility industry carbon emissions. • New scientific and technological developments in reproduction must consider sustainability proactively, not reactively, thus putting ethics in the pipeline of reproductive medicine. Further Reading Bhopal A, and Norheim O. Priority setting and net zero healthcare: how much health can a tonne of carbon buy?. BMJ 2021; 375:e067199. Pichler, P.-P. et al., “International Comparison of Health Care Carbon Footprints,” Environmental Research Letters 14, no. 6 (2019): 064004. Richie, Cristina. Environmental Ethics and Medical Reproduction (Oxford University Press, 2024.

Ethical Issues in Artificial Intelligence Adoption in African Higher Education Institutions in Nigeria

Purpose: The aim of the study was to investigate the ethical issues in artificial intelligence adoption in African higher education institutions. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Ethical concerns surrounding the adoption of Artificial Intelligence (AI) in African higher education institutions reveal key findings from recent studies. These include issues of data privacy, transparency in AI algorithms, and ethical implications in decision-making processes. Universities in Africa implementing AI technologies must navigate challenges such as ensuring ethical data handling and maintaining transparency in AI systems. Unique Contribution to Theory, Practice and Policy: Ethical frameworks in AI adoption, critical theory & ethics of care may be used to anchor future studies on the ethical issues in artificial intelligence adoption in African higher education institutions. Embed ethics education into AI courses and training programs across African universities. Equip students, educators, and AI developers with the knowledge and skills to identify, analyze, and address ethical dilemmas associated with AI technologies. Develop and enforce clear, context-specific AI ethics policies and regulatory frameworks at national and institutional levels. These policies should outline guidelines for data management, algorithmic transparency, and ethical review processes.

Exploring the Multifaceted Impact of Artificial Intelligence A Comprehensive Study

This paper explores the multifaceted impact of Artificial Intelligence (AI) on the economy, examining both the opportunities and challenges presented by this rapidly evolving technology. AI’s influence on productivity, employment, industry transformation, and economic growth is analyzed, alongside ethical considerations and policy implications. The study finds that while AI offers substantial benefits in terms of efficiency and innovation, it also presents significant challenges, particularly in the labor market and ethical domains.

Expression of Concern: Garlic (Allium sativum) and mushroom (Agaricus bisporus) powder: Investigation of performance, immune organs and humoural and cellular immune response in broilers.

H. Noruzi and F. Aziz-Aliabadi, "Garlic (Allium Sativum) and Mushroom (Agaricus Bisporus) Powder: Investigation of Performance, Immune Organs and Humoural and Cellular Immune Response in Broilers," Veterinary Medicine and Science 10, no. 2 (2024): e31367, https://doi.org/10.1002/vms3.1367. This Expression of Concern is for the above article, published online on 15 February 2024 in Wiley Online Library (wileyonlinelibrary.com), and has been published by agreement between the journal Editor-in-Chief, Gayle Hallowell and John Wiley & Sons Ltd. The Expression of Concern has been agreed due to concerns raised by a third party regarding the availability of an ethical approval. The authors have received Higher Degree by Research (HDR) committee approval and a bioethical course certificate. The authors and their institute confirmed that this was equivalent to an ethical approval from the Ferdowsi University of Mashhad at the time when the research was conducted but could not provide the HDR committee approval documentation. Since this does not fully comply with the ethics policy of the journal, as noted on the journal's author guidelines page, the journal has decided to issue an Expression of Concern to inform and alert the readers.

예비유아교사의 ESG 인지 유무에 따른 ESG 차이와 교육 요구도 분석

The purpose of this study is to analyze Environmental, Social, and Governance (ESG)differences and educational needs among pre-service early childhood teachers based on their ESG awareness. The subjects of the study are 113 students at A University in the Chungcheongbuk-do region. SPSS 25.0 and Excel programs were used to analyze the data. The data were analyzed using IPA, Borich Needs Model, and The Locus for Focus Model, and differences between current awareness levels and importance were examined using t-tests. The main findings are as follows: First, an analysis of the differences in current awareness levels of ESG based on the awareness of prospective early childhood teachers revealed statistically significant differences in current awareness levels of ESG and its subdomains, Environment and Social, whileno statistically significant difference was found in the current awareness level of Governance. The analysis of differences in the importance of ESG revealed that while there were no statistically significant differences in the importance of ESG and its subdomains, Environment and Social, there was a statistically significant difference in the importance of Governance. Second, the analysis of educational needs regarding ESG among prospective early childhood teachers who are aware of ESG resulted in common items derived from both the 1st quadrant (HH) of The Locus for Focus Model and the priority items identified in Borich's needs analysis. These include the necessity for transparent operation of early childhood education institutions, as follows: '12.Prevention of inappropriate succession in early childhood education institutions', '13.Prevention of unethical behaviors, such as embezzlement, by members of early childhood education institutions', '14.Efforts to maintain the soundness of the governance structure of early childhood education institutions'. Third, the analysis of ESG educational needs among prospective early childhood teachers who were previously unaware resulted in no common items between the 1st quadrant (HH) of The Locus for Focus Model and the priority items identified in Borich's needs analysis. However, the third priority item in Borich's analysis was prioritized in The Locus for Focus Model. Thus, while no common items were found between the two models, the third-ranked item in Borich's analysis was prioritized in The Locus for Focus Model, suggesting that '10.Establishment and execution of fair trade, anti-corruption, and ethical management policies for cooperative partners of early childhood education institutions'should be considered the top priority. The research findings underscore the necessity of developing a curriculum for early childhood education that incorporates subjects such as ethics, morals, philosophy, organizational behavior, leadership, and social responsibility to introduce ESG courses. Consequently, based on these findings, we propose integrating ESG principles into early childhood education from a managerial perspective.

Ethical and Legal Analysis of Artificial Intelligence Systems in Law Enforcement with a Study of Potential Human Rights Violations in Indonesia

This research examines the ethical and legal implications of deploying Artificial Intelligence (AI) systems in law enforcement, with a particular focus on potential human rights violations in Indonesia. Utilizing a normative analysis approach, the study evaluates existing ethical frameworks, legal principles, and human rights standards to assess the governance and implications of AI-driven policing. Key findings indicate significant ethical concerns, including bias, discrimination, lack of transparency, and privacy violations. The legal analysis reveals gaps in Indonesia’s regulatory framework, highlighting the need for specific legislation to address AI’s complexities. Human rights implications, such as threats to privacy, freedom of expression, and equality, are critically analyzed. Comparative case studies from other jurisdictions provide empirical insights and underscore the importance of robust ethical and legal frameworks. The research proposes several recommendations, including the establishment of clear ethical guidelines, strengthening legal frameworks, enhancing transparency and accountability, promoting public engagement, and conducting regular impact assessments to ensure responsible AI governance in law enforcement. This study aims to contribute to the development of ethical AI governance frameworks and inform policy recommendations for responsible AI deployment in law enforcement practices.

REAL MONEY TRADING IN FREE FIRE: BETWEEN ECONOMIC OPPORTUNITY AND ISLAMIC LAW RISK

The phenomenon of Real Money Trading (RMT) in online games such as Free Fire has become a global phenomenon with significant economic and social impacts. RMTs offer economic opportunities for individuals and communities, such as sources of income and job creation. However, RMTs also contain Islamic legal risks, such as gharar (uncertainty), riba (interest), and maisir (gambling). This article aims to maximize the economic opportunities of RMT while minimizing the risks of Islamic law through the establishment of RMT contracts and transactions in accordance with Islamic principles, the improvement of public education, and the formulation of ethical RMT regulations. The findings of this study can help in formulating responsible RMT policies and practices. The phenomenon of Real Money Trading (RMT) in online games such as Free Fire has become a global phenomenon with significant economic and social impacts. This article aims to analyze the economic opportunities and risks of Islamic law related to RMT in Free Fire. This research uses a qualitative approach with the method of literature study and analysis of Islamic jurisprudence. This research uses methods of literature study and analysis of Islamic jurisprudence to gain a comprehensive understanding of the issue. The results show that RMTs offer economic opportunities for individuals and communities, such as sources of income and job creation. This article makes an important contribution to the understanding of Real Money Trading (RMT) in the perspective of Islamic law. Through qualitative approaches and methods of literature study and analysis of Islamic jurisprudence, the study shows that RMT offers economic opportunities for individuals and communities such as sources of income and job creation. However, RMTs also carry Islamic legal risks such as gharar (uncertainty), riba (interest), and maisir (gambling). In light of this, this article provides findings that can assist individuals, communities, and policymakers in formulating ethical and responsible RMT policies and practices.