This article begins with three problems of ＂dual loyalties＂ in medicine, the supposed fact that military physicians are, as medical officers, sometimes required to do what violates ordinary medical ethics--for examp...This article begins with three problems of ＂dual loyalties＂ in medicine, the supposed fact that military physicians are, as medical officers, sometimes required to do what violates ordinary medical ethics--for example, ignore medical need in order to treat their own wounded before civilians or wounded enemy, help make chemical or biological weapons more deadly, or assist at a rough interrogation. These problems are analyzed as special cases of a problem that could arise in any profession, a problem easily resolved using a theory of professional ethics （more or less） absent from medical ethics until now though common outside. Employing a physician--rather than an ordinary officer, some other kind of healer, or scientist--is to enter a sort of ＂Ulysses contract＂ requiring the physician＇s professional standards to preempt obligations otherwise applying to an employee. In this way, the article also illustrates the benefits that might accrue to medical ethics from drawing （more than is now common） on other fields of practical ethics.展开更多
Brown envelop syndrome （BES） has remained a controversial issue in any debate centred on the Nigerian press, media professionalism and media ethics. It is one of the major setbacks of media growth in Nigeria. BES is...Brown envelop syndrome （BES） has remained a controversial issue in any debate centred on the Nigerian press, media professionalism and media ethics. It is one of the major setbacks of media growth in Nigeria. BES is a system whereby journalists collect money or other material gifts from news sources, company executives or event organizers to cover such events and probably give it the wildest publicity as the case may be. It symbolizes the rot that has plagued the Nigerian media industry since the early 1980s to date. This paper therefore builds from an empirical study by the same authors, as well as literature materials to argue that media professionalism and the enforcement of the various ethical codes that preach professionalism are the practical ways to ensure ethical conduct and behaviour amongst journalists and other categories of media practitioners, especially in Nigeria where these are missing. This, according to the paper, is the missing link in the quest to rid the media industry in Nigeria from the monster called BES.展开更多
I argue in this paper that moral philosophers need to incorporate into their teaching and writing a number of empirical findings on ethical practices. Principal among these is clearer guidelines on speaking out agains...I argue in this paper that moral philosophers need to incorporate into their teaching and writing a number of empirical findings on ethical practices. Principal among these is clearer guidelines on speaking out against wrongdoing, as well as the development of codes of ethics that have been proven to work. The adoption of the critical thinking and the analytical methodology of other disciplines is also suggested. Several benefits will result. The most noticeable will be a strengthening of ethical practices and behavior in the institutions and organizations with which we live and work. A second benefit will be the education and employment of a body of people--graduates in moral philosophy--with the skills and knowledge to bring about, and further strengthen, this enhanced ethical environment. A third benefit will be the matching of the claims of philosophical thought with actual reality.展开更多
This paper looks at the professional and ethical failure of news organizations in reporting wars, conflicts, and crises Principles of press freedom, objectivity, and impartiality are not respected, and the journalism ...This paper looks at the professional and ethical failure of news organizations in reporting wars, conflicts, and crises Principles of press freedom, objectivity, and impartiality are not respected, and the journalism practice is different in times of war from in normal times. Very often, the news organization sides with the position of its country, and the journalist becomes ＂nationalistic＂ and ＂patriotic＂ and sides with his/her country＇s position towards the war at the expense of impartiality, objectivity, fairness, and ethics of journalism practices. Very often, the news media are used by the military and the political forces to frame wars and conflicts along the lines of the ＂national security＂ and ＂national interests＂. The second Gulf War, 9/11 events in 2001, the Afghan War, and the third Gulf War are used as case studies to assess the different kinds of mechanisms, techniques,＇and ＂rituals＂ practiced by the media to cover and report wars and conflicts to their audiences and world opinion. Results of the study suggest that an alternative theory--＂government press coalition theory＂——should be developed to explain journalism practices and behaviors during wars and conflicts.展开更多
The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee...The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.展开更多
This article investigates the role of national television channels ＂NTC＂ toward what has been termed ＂Yemeni Youth-and-Popular Revolution＂. It employs the main principles of professional and ethical journalistic p...This article investigates the role of national television channels ＂NTC＂ toward what has been termed ＂Yemeni Youth-and-Popular Revolution＂. It employs the main principles of professional and ethical journalistic practices. The article argues that NTC coverage for this revolution sometimes goes beyond informing people to other forms of propaganda. It concludes that professional and ethical media performance would better serve the interests of Yemeni audiences, including their desire for bringing change. Moreover, ownership is not the only issue when it comes to free press and the right to communication. However, establishing a stable system for media performance based on consensual rules on one hand, and professionalism and ethics, on the other, is fundamental for media reform in Yemen.展开更多
Based on the premise that ethics education leads to creation of the required （acceptable level of） ethical awareness, the general streamline of accounting ethics literature is strongly in favor of teaching adequate,...Based on the premise that ethics education leads to creation of the required （acceptable level of） ethical awareness, the general streamline of accounting ethics literature is strongly in favor of teaching adequate, efficient, and effective accounting ethics. This paper takes the position that this premise must be checked in an educational setting in which accounting ethics education lacks the characteristics of being adequate, efficient, and effective. Accordingly, a questionnaire with two parts was distributed to accounting students about to graduate from the University of Bahrain （UoB）. The first part is an exploratory investigation consisting of 21 variables/questions. The second part is an experimental investigation consisting of 13 hypothetical accounting cases representing various ethics violations. The general tendency by an accounting student based on the two parts indicates that he/she holds an acceptable level of ethical awareness, despite the fact that accounting education programs lack an adequate, efficient, and effective approach to teaching accounting ethics.展开更多
文摘This article begins with three problems of ＂dual loyalties＂ in medicine, the supposed fact that military physicians are, as medical officers, sometimes required to do what violates ordinary medical ethics--for example, ignore medical need in order to treat their own wounded before civilians or wounded enemy, help make chemical or biological weapons more deadly, or assist at a rough interrogation. These problems are analyzed as special cases of a problem that could arise in any profession, a problem easily resolved using a theory of professional ethics （more or less） absent from medical ethics until now though common outside. Employing a physician--rather than an ordinary officer, some other kind of healer, or scientist--is to enter a sort of ＂Ulysses contract＂ requiring the physician＇s professional standards to preempt obligations otherwise applying to an employee. In this way, the article also illustrates the benefits that might accrue to medical ethics from drawing （more than is now common） on other fields of practical ethics.
文摘Brown envelop syndrome （BES） has remained a controversial issue in any debate centred on the Nigerian press, media professionalism and media ethics. It is one of the major setbacks of media growth in Nigeria. BES is a system whereby journalists collect money or other material gifts from news sources, company executives or event organizers to cover such events and probably give it the wildest publicity as the case may be. It symbolizes the rot that has plagued the Nigerian media industry since the early 1980s to date. This paper therefore builds from an empirical study by the same authors, as well as literature materials to argue that media professionalism and the enforcement of the various ethical codes that preach professionalism are the practical ways to ensure ethical conduct and behaviour amongst journalists and other categories of media practitioners, especially in Nigeria where these are missing. This, according to the paper, is the missing link in the quest to rid the media industry in Nigeria from the monster called BES.
文摘I argue in this paper that moral philosophers need to incorporate into their teaching and writing a number of empirical findings on ethical practices. Principal among these is clearer guidelines on speaking out against wrongdoing, as well as the development of codes of ethics that have been proven to work. The adoption of the critical thinking and the analytical methodology of other disciplines is also suggested. Several benefits will result. The most noticeable will be a strengthening of ethical practices and behavior in the institutions and organizations with which we live and work. A second benefit will be the education and employment of a body of people--graduates in moral philosophy--with the skills and knowledge to bring about, and further strengthen, this enhanced ethical environment. A third benefit will be the matching of the claims of philosophical thought with actual reality.
文摘This paper looks at the professional and ethical failure of news organizations in reporting wars, conflicts, and crises Principles of press freedom, objectivity, and impartiality are not respected, and the journalism practice is different in times of war from in normal times. Very often, the news organization sides with the position of its country, and the journalist becomes ＂nationalistic＂ and ＂patriotic＂ and sides with his/her country＇s position towards the war at the expense of impartiality, objectivity, fairness, and ethics of journalism practices. Very often, the news media are used by the military and the political forces to frame wars and conflicts along the lines of the ＂national security＂ and ＂national interests＂. The second Gulf War, 9/11 events in 2001, the Afghan War, and the third Gulf War are used as case studies to assess the different kinds of mechanisms, techniques,＇and ＂rituals＂ practiced by the media to cover and report wars and conflicts to their audiences and world opinion. Results of the study suggest that an alternative theory--＂government press coalition theory＂——should be developed to explain journalism practices and behaviors during wars and conflicts.
文摘The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.
文摘This article investigates the role of national television channels ＂NTC＂ toward what has been termed ＂Yemeni Youth-and-Popular Revolution＂. It employs the main principles of professional and ethical journalistic practices. The article argues that NTC coverage for this revolution sometimes goes beyond informing people to other forms of propaganda. It concludes that professional and ethical media performance would better serve the interests of Yemeni audiences, including their desire for bringing change. Moreover, ownership is not the only issue when it comes to free press and the right to communication. However, establishing a stable system for media performance based on consensual rules on one hand, and professionalism and ethics, on the other, is fundamental for media reform in Yemen.
文摘Based on the premise that ethics education leads to creation of the required （acceptable level of） ethical awareness, the general streamline of accounting ethics literature is strongly in favor of teaching adequate, efficient, and effective accounting ethics. This paper takes the position that this premise must be checked in an educational setting in which accounting ethics education lacks the characteristics of being adequate, efficient, and effective. Accordingly, a questionnaire with two parts was distributed to accounting students about to graduate from the University of Bahrain （UoB）. The first part is an exploratory investigation consisting of 21 variables/questions. The second part is an experimental investigation consisting of 13 hypothetical accounting cases representing various ethics violations. The general tendency by an accounting student based on the two parts indicates that he/she holds an acceptable level of ethical awareness, despite the fact that accounting education programs lack an adequate, efficient, and effective approach to teaching accounting ethics.
