• 제목/요약/키워드: Ethical Principles

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Cultural Factors Affecting Tendency of Ethical Decision-Making by Accounting Students: An Empirical Study in Vietnam

  • DOAN, Nga Thanh;TA, Trang Thu;CHU, Ha Thi Thanh;LE, Anh Thi Quynh;LE, May Thi;PHAM, Tuan Hoang;VUONG, Thao Thu
    • The Journal of Asian Finance, Economics and Business
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    • 제9권2호
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    • pp.159-168
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    • 2022
  • The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

Exploring AI Principles in Global Top 500 Enterprises: A Delphi Technique of LDA Topic Modeling Results

  • Hyun BAEK
    • 한국인공지능학회지
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    • 제11권2호
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    • pp.7-17
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    • 2023
  • Artificial Intelligence (AI) technology has already penetrated deeply into our daily lives, and we live with the convenience of it anytime, anywhere, and sometimes even without us noticing it. However, because AI is imitative intelligence based on human Intelligence, it inevitably has both good and evil sides of humans, which is why ethical principles are essential. The starting point of this study is the AI principles for companies or organizations to develop products. Since the late 2010s, studies on ethics and principles of AI have been actively published. This study focused on AI principles declared by global companies currently developing various products through AI technology. So, we surveyed the AI principles of the Global 500 companies by market capitalization at a given specific time and collected the AI principles explicitly declared by 46 of them. AI analysis technology primarily analyzed this text data, especially LDA (Latent Dirichlet Allocation) topic modeling, which belongs to Machine Learning (ML) analysis technology. Then, we conducted a Delphi technique to reach a meaningful consensus by presenting the primary analysis results. We expect to provide meaningful guidelines in AI-related government policy establishment, corporate ethics declarations, and academic research, where debates on AI ethics and principles often occur recently based on the results of our study.

Introduction to International Ethical Standards Related to Genetics and Genomics

  • Yim, Seon-Hee;Chung, Yeun-Jun
    • Genomics & Informatics
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    • 제11권4호
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    • pp.218-223
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    • 2013
  • The rapid advances in genetic knowledge and technology raise various, sometimes unprecedented, ethical dilemmas in the scientific community as well as the public realm. To deal with these dilemmas, the international community has prepared and issued ethical standards in various formats. In this review, seven international standards regarding genetics and genomics will be briefly introduced in chronological order. Critical reflections on them will not be provided in this review, and naturally, they have their own problems and shortcomings. However, a common set of the principles expressed in them will be highlighted here, because they are still relevant, and many of them will be more relevant in the future. Some of the interesting contents will be selected and described. After that, the morality of one recent event related to whole-genome sequencing and person-identifiable genetic data will be explored based on those international standards.

병원의 윤리풍토가 간호사의 인게이지먼트와 이직의도에 미치는 영향 (A Study on Ethical Climate for Nurse's Engagement and Intend to quit)

  • 하민애;장영철;김진욱
    • 경영과정보연구
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    • 제34권3호
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    • pp.1-16
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    • 2015
  • 본 연구는 병원의 윤리풍토와 간호사의 인게이지먼트(직무몰입과 조직몰입), 그리고 이직의도 사이의 관계를 실증적으로 밝혔다는 점에서 간호사뿐만 아니라 병원측면에 여러 가지 유용성과 시사점을 갖는다. 연구결과, 책임주의와 자선주의형 윤리풍토에 대한 간호사들의 지각이 직무몰입과 조직몰입을 높이고 이직의도를 낮추는데 영향을 미치고 있다. 내부적으로는 공평성과 책임이 따르는 의사결정을 할 수 있도록 유도함으로써 병원과 간호사간의 공유된 가치를 형성하게 될 것이고 대외적으로는 좋은 병원의 이미지를 형성하는 요인이 될 것이다. 반면, 이기주의와 같은 윤리성이 결여된 풍토는 간호사들의 직무태도에 매우 부정적인 영향을 미치고 있다는 점을 알 수 있었다. 따라서 병원은 윤리풍토의 중요성과 효과성을 인식하고 경영자를 포함한 간호사 개인차원에서의 윤리의식을 강조할 뿐만 아니라 조직 차원에서도 간호사들이 자연스럽게 윤리적인 행동을 취할 수 있도록 윤리적인 병원풍토를 조성하는데 전략적인 노력을 기울여야 할 것이다.

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윤리학 이론과 생명과학 관련 사회과학적 논쟁거리에 적절한 생명윤리 교수-학습 방법의 탐색 (An Exploration of the Teaching/Learning Methods of Bioethics Appropriate for Ethical Theories and Socio-scientific Issues in Biological Sciences)

  • 심미영;조희형
    • 한국과학교육학회지
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    • 제29권5호
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    • pp.513-530
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    • 2009
  • 과학과 기술 분야에서 발생하는 윤리적 논쟁거리를 가르치기 위해 많은 방법들이 사용되어 왔다. 그러나 그런 생명윤리 교수법이 윤리학 이론을 근거로 정당화되지 않았으며, 실용적 효용도 대부분 확인되지 않았다. 이 논문의 목적은 중 고등학교의 생명과학에 관련된 사회과학적 논쟁거리와 윤리적 이론에 적절한 생명윤리 교수법을 제안하고자 함이다. 이 논문에서는 지금까지 제시된 13가지의 생명윤리 교수-학습 방법 가운데에서 윤리학 이론에 비추어 타당하며 현행 우리나라 교육적 여건에 대한 실용성도 높다고 판단되는 아홉 가지의 생명윤리 교수-학습 방법의 특성을 적용하기 적절한 생명윤리 논쟁거리 또는 상황, 교수-학습 방법을 잘 설명하는 윤리학 이론과 법칙, 실례 등으로 기술하였다.

아동보호전문기관 사회복지사의 윤리적 딜레마와 의사결정에 관한 연구 (A Study on Social Worker's Ethical Dilemmas and Decision-Making at the Korean Child Protection Agency)

  • 이세원
    • 한국사회복지학
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    • 제60권1호
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    • pp.53-76
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    • 2008
  • 본 연구는 아동보호전문기관 사회복지사들의 윤리적 딜레마와 의사결정을 중심으로 연구를 진행하여 그들의 윤리적 고충을 이해하는 동시에 실천적이고 정책적인 제언을 하는 데에 목적이 있다. 본 연구의 수행을 위하여 질적연구방법론 중에서도 현상학적 연구방법을 사용하였고, 14명의 아동보호전문기관 사회복지사와의 인터뷰 내용을 Colaizzi(1978)의 분석단계에 따라 분석하였다. 총 8개의 주제묶음과 26개의 소주제들을 통해 아동보호전문기관 사회복지사는 '정책/제도의 미흡함과 업무의 과다 속에서 피학대 아동을 만나면서 직접적이고 간접적인 윤리적 딜레마에 빠짐'을 대주제로 도출하고, 총 4개의 주제묶음과 9개의 소주제들을 통해 '책임과 부담을 떠안은 채로 최선이라 생각하며 의사결정을 수행함'을 대주제로 도출할 수 있었다. 이에, 이와 관련된 향후 논의점들을 제시하였다.

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The Ethical Obligations of Humankind towards Animals and Its Implications for Korean Religions: Focusing on Korean Buddhism and Daesoon Thought

  • Dominik RUTANA
    • 대순사상과 동아시아종교
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    • 제3권2호
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    • pp.55-70
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    • 2024
  • This study presents and examines various ethical theories that could offer potential solutions to the issue of discrimination against non-human animals in contemporary society, and traces its implications for Korean religions. The article focuses on two normative ethical theories - virtue ethics and the ethics of care - and through an analysis of existing research, argues that both theories may serve as foundational principles guiding our behavior, not only in our interactions with other humans but also in our treatment of non-human animals. Furthermore, the examples presented in this study demonstrate that similar ethical theories have already been adopted as frameworks for human behavior towards other living beings within two religious traditions, Buddhism and Daesoon Jinrihoe. In both belief systems, animals are acknowledged as integral components of the world in which we live. Additionally, both religions endorse the idea that the well-being of non-human animals and our attitudes toward them can also have a direct impact on our present lives, as well as on our future existence. Consequently, promoting morally upright conduct towards other living creatures should be viewed as a necessary measure, beneficial not only for the animals themselves but also for the collective well-being of humanity.

An Exploratory Study of Research Ethics Training and Ethical Validity

  • Hye-Yoon PARK
    • 연구윤리
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    • 제5권2호
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    • pp.7-10
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    • 2024
  • Purpose: The effectiveness of research ethics education in enabling researchers to think and judge ethically in conducting research. It is a fundamental solution for the establishment of research ethics in the research field, not only for current researchers but also for the next generation. It measured various variables related to ethics that can lead to ethical behavior through a quasi-experimental design to support the reliability of the study. Research Design, data and methodology: Examine prior research on research ethics and explore current research ethics education and practice. It aims to study how to effectively implement and validate specific aspects of research ethics. To investigate, study, and validate research ethics education and research ethics systems. Results: It is defined as the effectiveness or value of training as measured by changes in knowledge and behavior in reaction, learning, behavior, and outcome evaluations measured after learning. Conclusions: For the effectiveness of research ethics education, various support measures need to be mobilized for the spread and establishment of research ethics education. Formalized and continuous research ethics education is needed. It is important that the knowledge acquired through long-term and consistent research ethics training is transferred to ethical behavior in the research field.

일부 치위생과 학생들의 윤리의식에 미치는 요인에 관한 연구 (Connected Factors of Ethical Perception in Dental Hygiene Students)

  • 김윤정;장윤정;곽정숙;김수남
    • 치위생과학회지
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    • 제5권1호
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    • pp.1-5
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    • 2005
  • 본 연구는 치위생과에 재학중인 학생들의 윤리의식에 미치는 영향요인을 규명하여 윤리교육의 기초자료로 활용하고자 개별자기기입법에 의한 설문을 실시하여 다음과 같은 결론을 얻었다. 1. 기초윤리 의식수준에 연관된 변수는 치과윤리교육필요성인지, 임상실습경험, 직업윤리교육경험이었다. 치과윤리교육필요성을 인지한 학생들이 기초윤리 의식수준이 높았고, 임상실습경험과 직업윤리교육경험이 있는 학생들이 기초윤리에 관한 의식수준이 높은 것으로 나타났다. 2. 면허법규 의식수준은 치과위생사윤리강령개정을 알고 있는 학생일수록, 치과윤리교육필요성을 인지하고 있는 학생일수록 면허법규에 관한 의식수준이 높았다. 3. 전문가윤리 의식수준에 연관된 변수는 치과위생사윤리강령 개정인지, 치과윤리교육필요성인지, 윤리 의식을 배우는 역할모델이었다. 가장 큰 영향을 미친 변수는 치과위생사 윤리강령개정이었다. 4. 의사결정 의식수준은 치과윤리교육필요성을 인지하고 있는 학생일수록, 치과위생사윤리강령개정을 인지하고 있는 학생일수록, 임상실습경험이 있는 학생일수록, 윤리의식을 배우는 역할모델이 교회라고 응답한 학생일수록 의사결정에 관한 의식수준이 높았다. 5. 팀웍에 관한 의식수준은 치과위생사윤리강령개정인지와 치과윤리교육필요성인지이었다. 치과위생사윤리강령개정을 인지하고 있는 학생일수록, 치과윤리교육필요성을 인지하고 있는 학생일수록 팀웍에 관한 의식수준이 높았다. 6. 치과위생사윤리강령개정에 대해 모르고 있다고 응답한 학생은 88.4%이었고, 치과위생사 윤리강령개정을 알고 있는 학생의 전문가윤리 의식수준이 $3.44{\pm}0.23$으로 높았다 (p=0.000).

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치위생(학)과 학생을 위한 치위생윤리 교과목 콘텐츠 개발에 대한 연구 (Development of contents for dental hygiene ethics subjects for dental hygiene students)

  • 손정희;신선정
    • 대한치위생과학회지
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    • 제5권2호
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    • pp.113-121
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    • 2022
  • Background: This study aimed to create and present content that can be used in the dental hygiene ethics process to help dental hygiene students develop desirable work ethics and ethical values. Methods: In order to operate the dental hygiene ethics course in all academic systems, one three-year dental hygiene professor and one four-year dental hygiene professor participated in setting core competencies and learning goals for the dental hygiene ethics course. The class consisted of two credits, two hours of theoretical classes, and class activity sheets developed according to the learning contents and learning topics for each week that can be operated for 15 weeks. Results: The contents of the dental hygiene ethics subject were developed to be conducted as theoretical education and case-oriented discussion classes. The 15-week class consisted of a theory lecture on dental hygiene work ethics (eight weeks), discussions and presentations for ethical decisions based on actual cases related to dental hygiene ethics (four weeks), and the design and presentation of individual professional mission statements and codes of conduct (three weeks). The class data for each week consisted of four stages: "Learning goal-thinking," "open-thinking," "learning content-thinking," and "according to learning goal." Conclusions: In order to establish desirable workplace ethics and ethical values for dental hygiene students, it is necessary to approach education in a way that values understanding and application of dental hygiene practices, legal and ethical standards, ethical decision-making models, and ethical principles.