Private sector tax practitioners are often accused of unethical behavior in developing contrived avoidance arrangements. Such arrangements usually comply with the letter law but contravene its underlying (often unstated) ‘spirit’. Prior research comparing ethical reasoning private practitioners, government revenue and a non-tax (control) group both social contexts found no significant differenc...

The use of Big Data--however the term is defined--involves a wide array of issues and stakeholders, thereby increasing numbers of complex decisions around issues including data acquisition, use, and sharing. Big Data is becoming a significant component of practice in an ever-increasing range of disciplines; however, since it is not a coherent "discipline" itself, specific codes of conduct for B...

Student satisfaction is a common metric for evaluating classes and other educational programs, and sometimes that satisfaction is seen as a proxy for effectiveness of those programs. For this paper, we examine student satisfaction within the context of engineering ethics education, examining the relationship between student satisfaction and ethical reasoning ability. As part of a national study...

Recent ethical failures at some large and once-respected organizations have affected the lives of many people and have illustrated that encouraging ethical behavior is of increasing importance. Ethical behavior on the part of authority figures encourages ethical behavior in subordinates. But codes of ethics must be enforced as well: ethical behavior must be rewarded, while unethical behavior mu...

This paper investigates the use of high-level action languages for designing ethical autonomous agents. It proposes a novel and modular logic-based framework for representing and reasoning over a variety of ethical theories, based on a modified version of the Event Calculus and implemented in Answer Set Programming. The ethical decision-making process is conceived of as a multi-step procedure c...

Best practices in wildlife disease management require robust evolutionary ecological research (EER). This means not only basing management decisions on evolutionarily sound reasoning, but also conducting management in a way that actively contributes to the on-going development of that research. Because good management requires good science, and good science is 'good' science (i.e., effective sc...

Formal clinical ethics review first developed in the USA and most hospitals there have structures in place. This is often a clinical ethics committee. Developments have been slower in the UK, where there has been uncertainty and variability about the role of clinical ethics committees. Even in the USA, their exact role is uncertain. Although we now have a good idea of the mechanisms for ethical...

Research ethics review is an important process, designed to protect participants in medical research. However, it is increasingly criticised for failing to meet its aims. Here, two researchers reflect on their experiences of applying for ethical approval of observational research in clinical settings. They highlight some problems faced by reviewers and researchers and propose a two-stage ethica...