An account of the nature of courage and how it figures in management decisions is developed on the basis of classical and contemporary literature in philosophy and management. The account contains seven elements, including obstacles and tools and a requirement for acting for good. The account is subject to a reality check using content analysis of articles in the business press in Australia, United Kingdom, United States and Hong Kong.

Denna avhandling behandlar frågan om i vilken utsträckning ett egenintresserat handlande kan vara etiskt berättigat. Utgångspunkten för analysen är homo economicus, den neoklassiska ekonomiska teorins antagande att individer är rationella och ultimat motiveras av sitt egenintresse. Efter en kort översikt av grunddragen i den neoklassiska ekonomiska teorin analyseras och preciseras egenskaperna hos homo economicus. Därefter utformas en normativ etisk teori för individer med anknytning till John Rawls teori om rättvisa. Syftet är att utforma ett teoretiskt ramverk för den etiska bedömningen av egenintresserat handlande. I det avslutande kapitlet tillämpas den rawlsianska etiska teorin på frågor om beskattning och skatteundandragande. Tillämpningen visar att skatteundandragande kränker ett flertal av den rawlsianska etiska teorins principer. Avslutningsvis diskuteras även skattereduktion för hushållsnära tjänster, RUT-avdraget, som ett medel för att komma tillrätta med skatteundandragande i vissa särskilt utsatta branscher. Jag hävdar att skattereduktion för städhjälp kan berättigas utifrån den rawlsianska etiska teorin, medan det ifrågasatta avdraget för läxhjälp inte kan berättigas. / This dissertation deals with the question of whether self-interested actions can be morally justified. The theoretical starting point of the inquiry is homo economicus, the neoclassical economics’ assumption that individuals are rational and ultimately motivated by their self-interest. After a brief sketch of neoclassical economic theory, the main characteristics of homo economicus are analyzed and clarified. A normative ethical theory for individuals drawing on John Rawls’s theory of justice is developed. The aim is to suggest a theoretical framework for dealing with the ethical justification of self-interested actions. In the final chapter of the thesis, the rawlsian ethical theory is applied to issues of taxation, as well as tax evasion and tax avoidance. It is argued that tax evasion/tax avoidance violates several principles identified in the rawlsian ethical framework. Tax deduction for domestic service work, as a measure to overcome tax evasion by transforming black-market work into white-market work, is also discussed. By applying the rawlsian ethical theory it is argued that tax deduction for house cleaning can be justified from the suggested framework, while deduction for the much-debated homework help cannot be justified. / <p>In the printed version of this Ph.D. Thesis the ISBN is incorrect: 9<strong>87</strong>-91-7519-202-4. The correct ISBN is 9<strong>78</strong>-91-7519-202-4 and corrected in the electronic version.The series namn <em>Studies in Applied Ethics</em> is incorrect. The correct series name is <em>CTE</em>.</p>

This thesis deals with the description of the ethical dilemmas faced by social workers in their profession with the target group of Roma clients. The work is divided into four main parts. The first part describes the current situation of Roma in the Czech Republic and then the particular region in the South. There is also mentioned the social work in the context of the Roma minority. The second part is the connection of ethics and social work. There are also defined ethical problems and ethical dilemmas. There are introduced the experiences of dilemmas of social workers in the other part. This chapter is supported by qualitative research through interviews with social workers. The last part describes the analysis of the ethical dilemma in ethical theory according to the concept of the magazine article from Sociální práce/Sociálna práca.

The work is written in order to create an ethical justification for each of the considered solutions to the ethical dilemmas with which hospice workers can meet. The thesis is divided into three blocks. The first block is focused on the palliative, hospice care, on the issue of dying and death. Second block deals with general ethical issues, explaining the basic ethical concepts needed for my thesis and also contains my selected ethical theories that are relevant to meet the objectives of my thesis. The last block contains specific ethical dilemmas I have observed and experienced during my training in the Hospice of St. John N. Neumann based in Prachatice. First in this block are shown the values, which in my opinion, affect the decisions of workers. Subsequently is taken in account each identified ethical dilemma and is determined by its possible solution. Each option of the solution is justified by the argument supported by ethical theories, principles and values.

This diploma thesis deals with ethical theories in social work. Evaluates the contribution of ethical theories for social work in general and after that also specifically by elaborating three chosen ethical theories- Kant?s rationalistic ethics, Hume?s empiristic ethics and ethics of care. This thesis points to the importace of ethically correct decision making, which is related to the knowledge of fundamental ethical values. Both are an essential part of professionalism of social worker. Ethical theories contribute to a better understanding of ethics and come with theoretical instructions how to apply ethical values in practice.

Please read the abstract on pp342-345 (11summary) of this document / Thesis (D Com (Accounting Sciences))--University of Pretoria, 2007. / Accounting / unrestricted

<p>Decades and policies come and go, and the ominous problem of corruption remains almost unaltered. Some of the most sought-after policies for corruption deterrence focus on institutional reforms aimed at assuring the right and effective access to information, reinforcing rule of law, tackling impunity, and increasing integrity standards for public servants. The aim of this dissertation is to test whether the impact of these policies over corruption is traceable at the subnational level of mexico and the united states. Seeking to accomplish this purpose, statistics measuring corruption, transparency and relevant variables are analyzed through ols regression and correlation methods. The findings point that spite of the evident benefits of transparency for democratic governance, under the methodology selected and with the ensuing subnational statistics, it is not possible to affirm that corruption is noticeable affected by transparency or integrity variables. Implications of these findings ask for a revision on the manner corruption is measured, and to devise which sort of circumstances bolster or thwart transparency´s prowess to cause a dent over corruption.</p> <p> </p>

Die grundlegende Annahme der Arbeit lautet, dass nicht, wie bei der Mehrzahl der Konzepte in der Wirtschaftsethik angenommen, ein fundamentalen Antagonismus zwischen ökonomischer Rationalität und Moral existiert, sondern, dass Ethik und Ökonomik zwei Systeme sind, die zwar unterschiedliche Codes aufweisen, sich jedoch ineinander übersetzen lassen. Auf der wissenschaftstheoretischen Basis des Kritischen Rationalismus und einer nonkognitivistischen Ethik-Konzeption werden folgende Thesen herausgearbeitet: Erstens: (&amp;quot;Starke&amp;quot; These): Moralisch erwünschtes Handeln resultiert allein aus Handeln gemäß ökonomischer Rationalität. Zweitens: (&amp;quot;Schwache&amp;quot; These): Lässt sich die erste These nicht oder nicht durchgehend nachweisen, so ist, neben ökonomischer Rationalität, lediglich eine Norm, nämlich die der Ausgangsgleichheit aller Menschen, erforderlich, um moralisch erwünschtes Handeln zu implementieren. Mit Hilfe von Erkenntnissen der Evolutionsbiologie und Analyseinstrumenten der Ökonomik, wie beispielsweise der Principal-Agent-Theorie, gelangt der Verfasser zu folgenden Ergebnissen: Unter idealen Bedingungen benötigt Moral im Ergebnis keine Moral in der Intention, um implementiert werden zu können - ausreichend ist allein die ökonomische Rationalität. Unter realen Bedingungen liefert die Ökonomie alle notwendigen Instrumente, um die ökonomische Rationalität so zu transformieren, dass moralisch wünschenswerte Ergebnisse erreicht werden. Nur wenn diese Instrumente versagen, benötigt Moral im Ergebnis zusätzlich die Gleichheitsnorm, um implementiert werden zu können.

Samhällets hantering av komplexa risker karaktäriseras av osäkerhet, ojämlikhet i exponering och otillräckliga resurser för att hantera riskerna. Det gör att avvägningar måste göras om vilka risker som kan accepteras och hur resurser ska allokeras för att hantera dem. Många av riskerna är också väldigt osannolika. Olyckor som resulteras av transport av farligt gods på vägnätet är exempel på sådana risker. Dessa risker utreds idag ofta av konsulter på företag som har specialiserat sig på ämnet. I avsaknad av specifika nationella kriterier för acceptabla risknivåer förhåller de sig dels till lagstiftning (till exempel Plan- och bygglag), dels till regionala riktlinjer och utvärderingar. Syftet med utredningarna är att beskriva riskerna med transport av farligt gods nära den plats där ny bebyggelse planeras, att bedöma huruvida riskerna kan accepteras samt i de fall riskerna bedöms som oacceptabelt höga även presentera förslag på åtgärder för att minska dem. Syftet med uppsatsen har varit att undersöka hur dessa föreslagna åtgärder motiveras, med utgångspunkt i fem etiska teorier. Genom en kvalitativ innehållsanalys där de etiska teorierna har införlivats visar uppsatsen att riskutredningarna och de förslag på åtgärder som presenteras främst bygger på de etiska teorierna utilitarism och teorin om det sociala kontraktet. Detta har konstaterats genom att tre teman identifierats och analyserats: risksamhället, ekonomiska argument och antropocentrism. Vidare har syftet varit att ge förslag på hur riskreducerande åtgärder kan motiveras utifrån etiska teorier som inte visat sig synliga genom den kvalitativa innehållsanalysen. I uppsatsens diskussionskapitel beskrivs hur deontologisk etik, dygdetik samt miljöetik kan användas för att motivera riskreducerande åtgärder på andra sätt. Slutligen konstateras i uppsatsens diskussion och slutsatser att de studerade utredningarna delar tre metodologiska utmaningar. Bland annat finns en motsättning mellan utredningarnas probabilistiska förståelse för risk och hur vissa riskreducerande åtgärder motiveras. En rekommendation görs att konsultföretagen diskuterar dessa utmaningar och deras implikationer för trovärdigheten i utredningarna. / Complex risks in today’s society are characterized by uncertainty, inequality in terms of exposure, and a lack of resources to handle all risks. Because of this, trade-offs have to be made in terms of what risks can be accepted and how society’s resources for risk management should be allocated. Added to this, many of the risks are very improbable. An example of such risks are accidents resulting from transportation of dangerous goods. In Sweden, these risks are often analysed by consultants at companies that have specialized themselves in this field. As there are no nationally determined criteria for when these risks are at acceptable levels, these consultants relate to legislation, regional policies, and evaluations. The purpose of these analyses is to describe the risks of constructing buildings near roads where dangerous goods are being transported. The purpose is also to assess whether the risks can be accepted, and if not, provide recommendations for measures to reduce the risk levels. The purpose of this thesis was to investigate how these recommendations are motivated, with ethical theory as departure point. Through a qualitative content analysis (where five ethical theories were integrated) the study shows that it is mainly utilitarianism and social contract theory that underpin the assessments and recommendations. This is concluded through the identification and analysis of three key themes: risk society, economic arguments, and anthropocentrism. A second purpose was to provide alternatives to how risk reducing measures can be motivated. The discussion provides thoughts and examples on how deontology, virtue ethics and environmental ethics can be used to find other ways to motivate risk reducing measures. Finally, the thesis concludes that the six assessments studied share three methodological challenges. For example, there seems to be a contradiction between on the one hand a probabilistic understanding of risk, and the way some of the risk reducing measures are motivated. As a result, this thesis recommends that consultancy companies discuss these challenges and the implications of them on the credibility of the assessments.

The purpose of this study is to seek to an answer to the question of what constitutes a tenable model for global ethics. This is done in part by a critical engagement with four different models of global ethics; two proposals from political philosophy and two contributions from theological ethics. The models analyzed in the study are: (1) the capabilities approach as developed by Martha Nussbaum, (2) Seyla Benhabib’s discourse ethics and model of cosmopolitan federalism, (3) David Hollenbach’s model of the common good and human rights, and (4) the model for responsibility ethics and theological humanism as developed by William Schweiker. These models contain different understandings of global justice, human rights, and sustainable development. The study works with six primary problems: (1) Which are the main moral problems associated with different processes of globalization? (2) What should be the response to these problems, in the form of a normative ethical model? (3) What is the relation between global ethics and universalism? (4) What kind of institutional vision for the international arena does a tenable global ethic promote? (5) Given the human diversity and global pluralism, what would be a reasonable view of the human being included in a global ethic? (6) What kind of ethical theory is sustainable for global ethical reflection? These questions also form the basis for the analysis of the models. The study uses a set of criteria in order to assess the answers that the models offer for these questions. These criteria also constitute the framework within which the author’s contribution to the discussion of global ethics is phrased. The criteria are founded on an idea of what characterizes global ethical reflection. The contention is that a tenable global ethic should be relevant, and it should also be related to a reasonable view of human beings and a plausible ethical theory. Together these support the criterion of communicability, which argues that a global ethic should above all be communicable, i.e. capable of enabling cross-cultural communication. A central argument which this study makes is that a kind of ethical contextualism is more reasonable than an epistemological universalism.