Hasil untuk "Business ethics"

O. N. Arunkumar, D. Divya, Chandan

Unlocking the power of sustainable growth, Environmental, Social, and Governance (ESG) principles are redefining the future of responsible investment and corporate excellence. ESG regulations ensure that organizations maintain sustainable development and improve non-monetary metrics, such as stakeholders’ engagement, customer satisfaction, market acceptability, societal ethics, and values. Higher ESG scores demonstrate commitment towards responsible business practices and indicate higher market value for companies, which are valid for all sectors, including IT. However, existing literature reveals that IT sector companies pay less attention to planning their operations to make them more sustainable. Therefore, IT firms must identify methods and practices to maintain high ESG scores to achieve sustainable growth. The current study leads the readers into a new area of ESG through the help of an advanced method, DEA. DEA (Data Envelopment Analysis) methodology has been used to identify the decision units’ relative efficiency scores and helps identify peers and followers based on ESG scores. The study reveals that among the selected IT firms using the output-oriented strategy, 56.25% experience increasing returns to scale, 18.75 per cent experience decreasing returns to scale, and the remaining 25.00 per cent report constant returns to scale. This indicates that most IT industry firms can generate greater output change in proportion to the input change.

Luana COSĂCESCU

The demands of controlling when meeting cutting-edge technology are quite high given its underlying principles, its prospective character, flexibility, but also the desire for transparency, ethics, and responsibility. Through controllers (expert accountants), in their roles as collaborators, reminders, relationship managers of top management, smart technologies will be truly put to good use as business intelligence tools, as trusted allies (digital assistants, AI copilots, AI generative chatbots, interactive dashboards with AI inserts). Of course, there will be obstacles, a certain amount of distrust related to the “black boxes” regarding creation, operation, possible reactions. Hence the multiplication of searches to find something safer, with fewer unknowns regarding the purpose, risk levels, possible discriminations. This is how we arrived at XAI — explainable artificial intelligence, but also at HITL — complex models in which human judgment is integrated. The two systems also have their limits (especially regarding the balance between accuracy and explainability), but it is certain that the degree of trust, openness, and understanding of users (towards algorithms, models, artificial intelligence in general) through these tools will further increase. Basically, both tools suggest the same thing: if employees are directly involved and helped to understand something from the arguments, from the behavior of machines (whether it is about machine learning models, neural networks, or deep learning), then there will be an interactive collaboration between specialists and machines that is particularly beneficial to each productive or functional segment, but also to the entire organization.

Anna Szychta

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary research trends in accounting. This Special Issue, titled Contemporary challenges, conditions and directions of development of accounting, gathers 13 studies that explore the ongoing transformation of the accounting discipline driven by technological advancements, sustainability demands, and evolving expectations from professionals and educators. The featured articles reflect a diverse range of approaches, from theoretical modelling and comparative analysis to bibliometric synthesis and empirical evaluation, offering a comprehensive perspective on the accounting field as it advances into a new digital and regulatory era.At the intersection of behavioural finance and accounting communication, Adeel Ali Qureshi and Mateusz Lemańczyk present a comprehensive literature review in their paper Attention metrics and stock market reactions to accounting events: A literature review. By combining bibliometric analysis with the TCCM frame- work, they investigate how investor attention, measured by media coverage, online search activity, and textual complexity, influences market reactions to accounting disclosures. Their findings highlight the increasing significance of behavioural insights and data analytics in understanding how financial information is perceived, processed, and priced.The paper by Mateja Brozović, Sanja Sever Mališ, and Dominik Piršić, titled Financial accounting analysis of leverage and profitability: Evidence from Croatian SMEs, expands the discussion to corporate financial performance. Using key financial ratios from small and medium-sized enterprises in Croatia, the authors analyse the relationship between leverage and profitability, providing empirical evidence that enhances understanding of the financial resilience and risk structures of SMEs, a vital yet often overlooked segment of the European economy.Renáta Hornická and Renáta Pakšiová examine the development of non-financial disclosure in their paper Scope of sustainability reporting in the largest companies in Slovakia in 2017 and 2022. By analysing textual data from the annual and sustainability reports of major Slovak firms, they document a noticeable growth in the scope and depth of ESG reporting following the introduction of the Non-Financial Reporting Directive. Their findings offer timely insight into how regulatory pressure drives increased corporate accountability and the institutionalisation of sustainability reporting in Central and Eastern Europe.A broader institutional and regulatory perspective on sustainability assurance is examined by Tanja Laković, Daniel Zdolšek, and Milica Vukčević in their paper Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro. This comparative study highlights the challenges and opportunities of implementing the new EU Corporate Sustainability Reporting Directive in Montenegro, a non-EU member state. It highlights differences in readiness and institutional adaptation between EU member and candidate countries.From a theoretical perspective, Serhii Lehenchuk and Viktoriia Makarovych offer an innovative conceptual discussion in Theoretical foundations of accounting for intellectual investment property: Towards standard setting. Their paper develops a framework for recognising and measuring intellectual investment property, bridging gaps between traditional accounting and emerging forms of intangible capital. By proposing theoretical principles for potential standardisation, the study adds a significant perspective to debates on accounting for knowledge-based assets in the digital economy.The linguistic and communicative aspects of accountability are examined in Raili Lilo, Elina Paemurru, and Ülle Pärl’s paper, Accountability through linguistic features: A holistic theoretical framework for sustainability reports. Through a meta- -analysis of previous empirical studies, the authors incorporate insights from legitimacy, stakeholder, signalling, and institutional theories to illustrate how language can both promote and conceal accountability in sustainability reporting. Their comprehensive framework offers a valuable basis for analysing how textual choices such as tone, clarity, and structure can influence stakeholders’ perceptions of corporate responsibility and transparency.The public sector perspective is presented by Diana Papradanova and Ventsislav Vechev in their paper An evaluation of the accounting model for reporting public sector entities’ revenues in Bulgaria in the context of the International Public Sector Accounting Standards. The authors carry out a detailed comparative analysis of Bulgarian regulations and IPSAS provisions, highlighting conceptual differences and gaps that impede transparency and comparability. Their findings offer practical recommendations for aligning public-sector accounting practices with international standards and fiscal accountability principles.The human factor and digital transformation in accounting are central themes in Katarzyna Prędkiewicz and Krzysztof Biegun’s article, Factors that influence accountants’ acceptance of Artificial Intelligence: An extended Technology Acceptance Model, which incorporates technology anxiety and experience. The authors empirically expand the Technology Acceptance Model by including variables related to technological anxiety and professional experience, offering fresh insights into how accountants view, accept, and adopt AI tools in their work. Their findings emphasise both the opportunities and psychological barriers in the move towards automation and intelligent systems in accounting practice.The contribution by Ana Rep Romić, Marzena Remlein, and Sanja Sever Mališ, titled Information technology in accounting education: A bibliometric-systematic literature review (2006–2025), focuses on the intersection of pedagogy and digitalisation. Drawing on a bibliometric and systematic literature review spanning two decades of research, the authors map global trends in the integration of IT into accounting education. Their study identifies emerging competencies, evolving educational technologies, and the changing role of educators in developing digitally literate accounting professionals capable of responding to sustainability and AI-driven challenges.Kristina Rudžionienė, Aušrinė Tamulevičiūtė, and Aurelija Kustienė’s study, The relationship between CSR and earnings management in Lithuanian listed companies, explores how sustainability efforts relate to financial behaviour in a small, transitional economy. Contrary to prior expectations, their results indicate a positive link between corporate social responsibility and both accrual- and real-activity earnings management. This surprising outcome suggests that, in some cases, CSR initiatives might be strategically used to hide opportunistic actions. The study offers new empirical insights into ethical authenticity and transparency in financial reporting across Central and Eastern Europe.The intersection of family business and accounting research is explored in Amin Soheili’s paper Family business and accounting research: A structured literature review. Through a systematic review of seventy peer-reviewed papers published between 2000 and 2024, the author maps the theoretical and methodological development of accounting research within family business contexts. Using a SWOT framework, the study highlights the underrepresentation of socioemotional and qualitative dimensions. The review advocates a broader investigation into private and emerging-market family firms, emphasising the need for interdisciplinary approaches that account for the behavioural and relational dynamics of family-owned enterprises.Gintarė Špogienė, Daiva Tamulevičienė, and Kristina Rudžionienė analyse five leading Lithuanian retail chains in their paper Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspectiveThey highlight a gap between publicly disclosed CSR and the information that genuinely influences managerial decisions. To reduce “informational noise” and enhance accountability, they suggest adapting responsibility accounting and reporting (RAR) to incorporate stakeholder-impact assessment and to categorise decisions as financial, philanthropic, or socially responsible, aligning internal controls with public CSR commitments and fostering more transparent, ethics-based governance.Finally, considering preparedness for the EU’s sustainability regime, Aleksandra Sulik-Górecka, Marzena Strojek-Filus, and Daniel Iskra, in their article Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers, explore Polish companies’ readiness through a nationwide survey and non-parametric inference. Most respondents rated themselves as only moderately prepared, with preparedness significantly linked to firm size (but not industry), about 70% viewing ESG reporting as complex, and they highlight a need for investment in personnel and reporting technologies. The study places these findings in the context of the roll-out of CSRD/ESRS and presents them as a baseline for more in-depth quality analysis.Taken together, the articles in this Special Issue reflect the complexity of modern accounting as a discipline that is simultaneously technological, behavioural, regulatory, and ethical. The contributions show how accounting continues to broaden beyond its traditional financial scope, including data analytics, artificial intelligence, linguistic transparency, and sustainability assurance. Each paper not only advances academic discussion but also provides valuable insights for practitioners, educators, and policymakers, enhancing the quality, relevance, and integrity of accounting information.The Editorial Team extends its gratitude to all authors and reviewers for their valuable contributions and diligent work in preparing this issue. We also thank our readers for their continued interest and engagement with the journal. We hope that the studies presented here will inspire further discussion, research, and innovation in the ever-evolving field of accounting.Marzena Remlein* Ana Rep Romić**The Editorial Team of ZTR is pleased to announce that in ZTR’s 49th year of publication, its four quarterly issues contained 39 articles: 25 in English and 14 in Polish. Their authors come from eleven countries (Bulgaria, Estonia, Croatia, Montenegro, Lithuania, Poland, the Czech Republic, Slovakia, Slovenia, Sweden, and Ukraine). We thank all the authors for their cooperation with the Editorial Team and the reviewers of their articles. The manuscripts submitted to ZTR were reviewed in 2025 by 73 reviewers, including 52 from Poland and 21 from abroad. The Editorial Team would like to thank all specialists who provided anonymous reviews and insightful feedback. The list of Polish and foreign reviewers is included in this issue of ZTR and on our journal’s website at https://ztr.skwp.pl/ cms/reviewers. We encourage authors and readers to visit ZTR’s website at https://ztr.skwp.pl/, which contains extensive information about ZTR, including its presence in databases (including Scopus, Web of Science, BazEkon, EBSCO Business Source Ulti-mate, Erich Plus, CEEOL, Cejsh, CROSSREF, DOAJ, and ICI Journals Master List), as well as an invitation to a thematic issue of ZTR in 2026 titled Accounting’s Expanded Horizon: Redefining Internal Practices for Organizational Flourishing (for more, see Call for papers published in ZTR, Vol. 49, No. 2 and at https://ztr.skwp.pl/cms/CMS:647). On behalf of the entire ZTR Editorial Team, I wish all authors, reviewers, members of the Editorial Board, and readers of ZTR a lot of health, happi-ness, and peace, as well as numerous professional successes in 2026. Yours sincerely,Anna Szychta

Lola Yuliya Yu. , Mykhailenko Daria H., Bolotna Oksana V. et al.

The article is aimed at studying the model of Ukraine’s integration into the Digital Single Market, analyzing the achievements and challenges of digitalization of Business-State-Community. The article examines the process of Ukraine’s integration into the Digital Single Market of the European Union, which is a strategically important stage for strengthening the position of the national economy in the context of global digital transformation. This process opens up new prospects for Ukraine, in particular, access to modern technologies, the development of electronic services and increased competitiveness in the global market. At the same time, integration into the EU digital space requires solving complex tasks, including infrastructure renewal, introduction of innovations, and adaptation of national legislation to European standards. The main benefits of this process are analyzed, such as improving access to digital markets, facilitating bilateral trade and stimulating the development of the IT sector. Particular attention is paid to the role of e-commerce as a key driver of economic growth. The article considers the opportunities provided by e-commerce to Ukrainian enterprises to enter the EU markets, as well as the positive impact of this segment on consumers due to the increase in the range of services and goods. Among the important aspects of integration, the issues of cybersecurity, which are becoming more and more relevant in the face of modern challenges, are considered. Ukraine, which is already facing persistent cyberattacks, needs to increase the level of protection of critical infrastructure, State databases and personal information of citizens. Furthermore, integration into the EU digital market includes the introduction of digital identity, which is a prerequisite for ensuring secure access to digital services. The authors underline the importance of harmonization of legislation for compliance with European standards in such key areas as personal data protection, e-commerce, digital taxation and regulation of the telecommunications market. The relevant changes are aimed at creating a favorable environment for businesses and citizens, stimulating investment and improving interaction with partners in the EU. Despite the noticeable progress in digitalization, Ukraine faces a number of challenges that hinder full integration into the Digital Single Market. In particular, these are cyber threats related to the ongoing military aggression, as well as digital ethics issues that require the development of clear rules and standards for the responsible use of technology. The problem of the digital divide between different regions of the country, which affects the availability of digital services for citizens and businesses, is considered separately. An important aspect is the support from the European Union, which includes financial, technical and expert assistance in implementing reforms and rebuilding infrastructure destroyed by the war. Without this support, it will be difficult for Ukraine to achieve rapid integration into the EU’s Digital Single Space. The article also emphasizes that success in this process depends on the coordination of actions of the government, business and international partners. Ukraine’s integration into the EU Digital Single Market is not only a strategic task, but also an important step towards ensuring economic stability, technological development and integration into the European community on the principles of transparency, innovation and security.

Yung-Hsiang Hu

Ethical decision-making is challenging for most students. Values clarification exercises (VCEs) can help reduce decisional conflicts and feelings of regret. Scholars have suggested designing values deliberation exercises based on moral dilemma scenarios to help students to identify their values system. However, such exercises are challenging to complete for most teachers and students. Therefore, the development of artificial intelligence (AI)-supported decision aids is warranted. Studies have revealed that using a one-on-one interactive chatbot is a feasible learning strategy for improving the dialectic skills of students. Thus, this study proposed a human–machine learning framework that helps students to perform values clarification in the context of moral dilemmas. To assess the effectiveness of the framework, the present study incorporated the chatbot Chat Generative Pre-trained Transformer into the business ethics course of a university to develop a generative-AI-chatbot-assisted VCE (GAIC-VCE) system for university students. In total, 70 university students were recruited and divided into an experimental group and a control group. The experimental group completed GAIC-VCEs, whereas the control group completed conventional VCEs. The results revealed that the GAIC-VCE system effectively improved the experimental-group students’ ethical self-efficacy and ethical decision-making confidence and reduced their decisional conflicts.

Hao-Ming Li, Wen-Jing Yan, Yu-Wei Wu et al.

This study investigated the role of cognitive control in moral decision-making, focusing on conflicts between financial temptations and the integrity of honesty. We employed a perceptual task by asking participants to identify which side of the diagonal contained more red dots within a square to provoke both honest and dishonest behaviors, tracking their reaction times (RTs). Participants encountered situations with no conflict, ambiguous conflict, and clear conflict. Their behaviors in the clear conflict condition categorized them as either “honest” or “dishonest.” Our findings suggested that, in ambiguous conflict situations, honest individuals had significantly longer RTs and fewer self-interest responses than their dishonest counterparts, suggesting a greater need for cognitive control to resolve conflicts and a lesser tendency toward self-interest. Moreover, a negative correlation was found between participants’ number of self-interest responses and RTs in ambiguous conflict situations (r = −0.27 in study 1 and r = −0.66 in study 2), and a positive correlation with cheating numbers in clear conflict situations (r = 0.36 in study 1 and r = 0.82 in study 2). This suggests less cognitive control was required for self-interest and cheating responses, bolstering the “Will” hypothesis. We also found that a person’s self-interest tendency could predict their dishonest behavior. These insights extend our understanding of the role of cognitive control plays in honesty and dishonesty, with potential applications in education, policy-making, and business ethics.

Markus Riegler

Abstract Sustainable development efforts, initiated by the SDGs and the Paris Agreement on climate change, are bringing banking to the center of the debate, which calls for, among other things, sustainable banking. In the current academic discussion, sustainable banking is described as a terminological jungle that is subject to change over time. Using Webster and Watson’s conceptual model, this review analyzes the definitions and conceptual descriptions used in academia to present a consolidated result. The definition analysis conducted in this paper shows that definitions used mostly refer to the implementation of social, environmental aspects in the respective business strategies and / or to the offering of sustainably labeled products. This paper also shows that the various forms of the definition have a purely descriptive character and that measurability and comparability are hardly possible due to the lack of a generally accepted sustainability index.

Ana Cristina Vidigal Soeiro Ana Soeiro, Victor de Souza Vasconcelos, Thalita da Rocha Bastos

A humanização vem ganhando ampla repercussão no campo da ética médica, apontando a importância dos Cuidados Paliativos e da sedação paliativa quando a morte se revela uma imponderável realidade. O artigo visa estimular a reflexão bioética sobre a sedação paliativa, considerando as discussões contemporâneas sobre o morrer com dignidade. Trata-se de um estudo exploratório e descritivo, com participação de médicos/as de um hospital oncológico. Os achados demonstram que a sedação paliativa auxilia o manejo da dor e do sofrimento, entretanto, é necessária a intensificação das discussões sobre o tema, incluindo maior participação de pacientes nas decisões médicas.

Megan Yu

Photo by Scott Van Daalen on Unsplash INTRODUCTION LASIK surgery, one of the most common elective procedures worldwide, aims to decrease or eliminate the need to wear glasses or contact lenses by reshaping the cornea’s curvature to restore the eye’s refractive power.[1] There is a popular belief among the public that the procedure is “virtually foolproof”,[2] which is largely shaped by LASIK advertising and marketing techniques.[3] However, recent studies and news reports suggest that complications after LASIK surgery are not uncommon and that many eye centers and LASIK advertisements continue to promise “20/20 vision or your money back” or fail to disclose possible LASIK complications.[4] In fact, a recent study conducted by the U.S. Food and Drug Administration (FDA) found that 1 to 4 percent of participants were dissatisfied with the visual complications after LASIK surgery.[5] Misleading information provided to the public about the procedure contributes to the popularity of LASIK. This paper discusses the ethical issues currently associated with both advertising and physicians’ disclosures of risks surrounding the procedure and provides recommendations to address these LASIK complications. LASIK is the most popular procedure used to correct the refractive error, which includes myopia and hyperopia.[6] Using this procedure, the ophthalmologist reshapes the cornea by removing eye tissue in different areas depending on the patient’s condition.[7] A flap approximately the size of a contact lens is formed using a femtosecond laser. This flap folds back in place and adheres to the corneal surface.[8] ANALYSIS Misleading LASIK Advertising & Failure to Disclose Business Relationships Misleading advertisements that portray LASIK surgery as a complication-free procedure are unethical. Many eye centers continue to display misleading advertisements by using phrases such as “20/20 vision or your money back” or “package deals.”[9] Direct to consumer advertisements created by ophthalmology groups, laser vision centers, and other LASIK providers make inflated claims regarding the efficacy or safety of LASIK surgery. For instance, some feature images that imply patients who had undergone LASIK surgery would be permanently free from glasses or claim LASIK surgery is a “safe and painless” alternative to glasses and omit any relevant complications of LASIK surgery.[10] Complex bioethical issues arise from false and misleading advertising. Any partnership ophthalmologists have with the companies that manufacture LASIK surgery equipment undermines physician integrity and may create pressure on ophthalmologists not to disclose LASIK surgery’s risks and limitations. Deceptive marketing tactics and business profits may also interfere with the physician’s professional obligation to patients and entice a patient to undergo risky surgery. These issues violate the principle of non-maleficence because they expose patients to unnecessary risks violating physicians’ obligations not to harm patients. Patients also suffer financially, as they may have to pay thousands of dollars for a procedure that may be ineffective or harmful. Ophthalmologists also violate the principles of virtue ethics and beneficence because physicians should display virtuous qualities, such as integrity and honesty in their practice and should promote good to their patients. The American Academy of Ophthalmology (Academy) and the FDA should oversee the behavior of ophthalmologists to ensure any financial or professional ties they have with the manufacturers that make the lasers for LASIK surgery do not override the professional obligation to disclose the risks and limitations of LASIK surgery. Government and professional associations should also discourage scientific journals from publishing studies where the authors have financial or professional ties with manufacturers that make the lasers used in LASIK surgery unless full disclosure is made clear. Financial ties and perverse incentives to overtreat are ethical issues that undermine trust. Failure to Disclose Possible Complications of LASIK Surgery by Ophthalmologists The FDA and the Academy have issued statements that compel ophthalmologists to properly inform patients of the indications, limitations, and complications of LASIK surgery and the lasers used during this procedure in 2008, 2009, and 2011.[11] Yet some ophthalmologists neglect to disclose possible LASIK surgery complications to patients or fail to take the time to answer patients’ questions regarding LASIK surgery,[12] which could cause long-term medical harm to the patient. In 2019, two Canadians filed a lawsuit against LASIK MD Clinics for neglecting to warn them that they could potentially develop corneal neuralgia after LASIK surgery,[13] which is a rare complication of LASIK surgery that is often misdiagnosed as dry eye.[14] Some patients have reported years of suffering from debilitating eye pain and visual symptoms such as glares and halos,[15] and some patients who had undergone LASIK surgery testified at an FDA meeting that they experienced impaired vision after LASIK surgery that resulted in job loss and social isolation. Suicides have also been reported.[16] Based on patient reporting of adverse events, ophthalmologists must disclose serious consequences. A failure to disclose complications of any medical procedure is a severe ethical breach. In the US, Canterbury v. Spence set forth a strong stance on failure to disclose rare severe side effects.[17] Informed consent is a cornerstone of bioethics—patients must know the risks before they agree to undergo any procedure. The moral foundation of informed consent is the protection of bodily integrity and respect for autonomy.[18] Patients have a fundamental liberty interest in being free of non-consensual bodily intrusion. Without accurate information, informed consent has not transpired; the agreement to undergo the procedure is based on misinformation. Doctors must disclose risks to educate the patient. It is the doctor’s duty to ensure that the patient is informed. Failing to disclose LASIK surgery’s possible complications violates the principles of virtue ethics and non-maleficence as it withholds knowledge from patients that is essential to the sound management of their health. It also tarnishes the doctor-patient relationship's fiduciary nature as patients may place less trust in their physicians after discovering they withheld essential knowledge from them. There is moral value in the life-changing benefits of LASIK Surgery Restoring one’s vision can be life-changing for many patients. Those who previously had to rely on glasses or contact lenses to see clearly could feel empowered and gain more autonomy after having LASIK surgery. LASIK helps patients avoid having contact lens intolerance. A successful LASIK surgery also allows patients to pursue certain professions or sports that they previously could not, such as becoming a chef or swimming. The ethics of advertising to enable potential LASIK patients to learn more about LASIK are compelling. More patients with poor vision will learn about an important solution. Advertising brings patients to doctors who must discuss the procedure realistically. Advertising LASIK would be ethically prohibited if it drew in patients with unrealistic expectations, and the doctor did not clearly state the efficacy, risks, and side effects. Continuing to allow advertising is the better moral choice as it allows many in need of help to seek it. However, it is a moral choice that is dependent on truth-telling and full disclosure by doctors. Despite the life-altering benefits of LASIK surgery, ophthalmologists have a professional obligation to patients and the public to provide truthful, informative advertising of LASIK surgery and ensure patients fully understand the purpose, benefits, limitations, and complications of LASIK surgery before having the procedure. Beneficence should compel ophthalmologists to act in the best interests of patients, as the intended purpose of LASIK surgery is to help patients improve their vision. LASIK can be a life-changing improvement ethically compelling its availability to patients for whom it is the right fit. Appropriate advertising and risk disclosure empower the patient in making an informed decision to undergo LASIK surgery. Actions to ensure an ethical process for patients deciding to undergo LASIK surgery To ensure full transparency, ophthalmologists should confirm patients understand the nature, purpose, and risks of the procedure by encouraging them to ask questions during consultations and taking the time to answer their questions. They should ensure patients read and understand the fine print of informed consent forms and screen for patients who may not be suitable for LASIK surgery. Physicians also should substantiate any claim they made with the latest evidence from scientifically robust clinical studies. If an advertisement claims “90% of LASIK patients achieve 20/40 vision or better,”[19] the ophthalmologist should corroborate the claim with a reliable clinical study and ensure his outcomes do not differ significantly from the study’s outcomes. Ophthalmologists should verify they did not omit any relevant information regarding the effectiveness or nature of LASIK surgery as the omission might influence the patient’s decision to undergo surgery.[20] Any claim made in advertisements and marketing materials, whether implicitly or explicitly, must provide an accurate impression of LASIK surgery.[21] For instance, a LASIK advertisement that features a man throwing away his glasses might cause patients to believe they would be permanently free from glasses or contact lenses after LASIK surgery. Federal and global organizations, such as the Academy and the FDA should promote public awareness about LASIK’s risks and benefits and continue to regulate any promotional material that ophthalmologists use to promote LASIK surgery. The FDA should take action if an eye center in violation of the policies chooses not to comply. The Academy and the FDA should also prohibit ophthalmologists from classifying LASIK surgeries “successful” based on achieving “20/20 or 20/40 or better vision” after surgery if a complication was reported.[22]   CONCLUSION Physicians must bar misleading advertisements and fully disclose the complications of LASIK surgery to patients. Through these measures, patients would make more informed choices about whether they should undergo LASIK surgery. Rather than marketing LASIK to those with minor vision impairment or with higher risk profiles, ophthalmologists must behave according to the ethical foundation of their profession. Even with relatively few risks, doctors must be certain to minimize risk by evaluating patient eligibility for LASIK, cautioning all patients about the risks, and ensuring proper advertising and marketing practices. LASIK can give people enhanced vision expanding career and athletic opportunities and make life simpler with less need for contacts, and glasses for the right candidates. [1] Tran, Khai et al., “Laser refractive surgery for vision correction: A review of clinical effectiveness and cost-effectiveness,” CADTH Rapid Response Report: Summary with Critical Appraisal, June 22, 2018. https://www.ncbi.nlm.nih.gov/books/NBK532537. [2] Rabin, Roni, “Blurred Vision, Burning Eyes: This Is A Lasik Success?” June 11, 2018. https://www.nytimes.com/2018/06/11/well/lasik-complications-vision.html. [3] LasikComplications.com, “THE LASIK REPORT: A Call for the Discontinuation of a Harmful Procedure,” April, 2008. https://www.lasikcomplications.com/The-LASIK-Report.pdf. [4] Rabin, Roni, 2018; The Associated Press, “Witnesses Tell of Suffering after Lasik,” April 25, 2008. https://www.nytimes.com/2008/04/25/business/aplasik-web.html; Eydelman, Malvina et al., “Symptoms and satisfaction of patients in the patient-reported outcomes with laser in situ keratomileusis (PROWL) studies,” JAMA Ophthalmology 135, no. 1 (2018): 13-22; U.S. Food and Drug Administration, “What are the risks and how can I find the right doctor for me?” August 8, 2018. https://www.fda.gov/medical-devices/lasik/what-are-risks-and-how-can-i-find-right-doctor-me; American Academy of Ophthalmology, “Guidelines for refractive surgery advertising,” October 2008. https://www.aao.org/about/policies/guidelines-refractive-surgery-advertising [5] Eydelman, Malvina et al, p. 13 [6] Wilkinson, John et al., “Refractive eye surgery: Helping patients make informed decisions about LASIK,” American Family Physician 95, no. 10 (2017): 637-644 [7] Wilkinson, John, et al., p. 638 [8] Wilkinson, John, et al., p. 639 Other procedures, such as laser-assisted subepithelial keratomileusis, epithelial LASIK, femtosecond laser extraction, and small incision lenticular extraction, have been developed that have similar effectiveness as LASIK but their long-term outcomes are unknown. Some contraindications to LASIK surgery include corneal abnormalities, pregnancy, uncontrolled diabetes, uncontrolled glaucoma, and significant cataracts, and patients with abnormal wound healing, controlled diabetes, glaucoma, a history of herpetic keratitis, or systemic autoimmune disease should be cautioned before undergoing LASIK surgery. Some complications of LASIK surgery include dry eye, visual symptoms (including glare, halos, and starbursts), diffuse lamellar keratitis, and infections, with dry eye and visual symptoms accounting for 20-40 percent and 20 percent of the complications, respectively. (Wilkinson 639, 640 & 641) [9] U.S. Food and Drug Administration, 2018; American Academy of Ophthalmology, 2008 [10] American Academy of Ophthalmology, 2008 [11] U.S. Food and Drug Administration, “FDA Letter to Eye Care Professionals (May 22, 2009)” May 22, 2009. https://www.fda.gov/medical-devices/lasik/fda-letter-eye-care-professionals-may-22-2009; U.S. Food and Drug Administration, “FDA Letter to Eye Care Professionals (September 23, 2011)” September 23, 2011. https://www.fda.gov/medical-devices/lasik/fda-letter-eye-care-professionals-september-23-2011; American Academy of Ophthalmology, 2008 [12] Aubry, Allison, “Some patients say life after lasik not perfect,” May 1, 2008. https://www.npr.org/templates/story/story.php?storyId=90070220 [13] Favaro, Avis et al., “Lasik MD patients allege nerve damage, file class action lawsuit,” November 21, 2019. https://www.ctvnews.ca/health/lasik-md-patients-allege-nerve-damage-file-class-action-lawsuit-1.4697069 [14] Theophanous Christos et al., “Corneal Neuralgia after LASIK,” Optometry and Vision Science 92, no. 9 (2015): e233-e240 [15] Robin, Roni, 2018 [16] The Associated Press, 2008 [17] Canterbury v. Spence, 464 F. 2d 772 (1972) [18] Schoendorff v. Society of New York Hospital, 106 N.E.93 (N.Y. 1914)(every patient has the right to decide what is done with “his own body.”) [19] American Academy of Ophthalmology, 2008 [20] American Academy of Ophthalmology, 2008 [21] American Academy of Ophthalmology, 2008 [22] LasikComplications.com, 2008

Olena Buchynska, Olena Davlikanova, Helmut Hofstetter et al.

The article presents the results of the survey conducted among the Ukraine-based companies in 2020 as of their awareness and attitudes to the dual studies (DS) and openness to cooperation with higher educational establishments. After six years of activities aimed at establishing grounds for the adaptation of the German dual studies models conducted by the Friedrich-Ebert-Stiftung Office in Ukraine (FES-Ukraine) and its partners, including the Ukrainian Marketing Association (UMA), the Ministry of Education and Science of Ukraine (MES) launched a pilot project on dual studies introduction in 2019 (MES Order #1296). The first year of the experiment covered partnerships of 44 pre-tertiary and tertiary educational establishments with around 100 Ukraine-based companies. In 2020 FES-Ukraine and UMA in cooperation with the Federation of Metallurgy Workers of Ukraine and HR Volunteer Association, have conducted a study among two groups of employers – those that represent partner-companies engaged in the project and those not involved into the experiment on the DS introduction. This article presents the results of the survey among the second group of employers. It allowed not only to study the level of awareness and attitude of the employers to DS but to inform companies not involved into the experiment about the initiative that might result in amendments to the list of the experiment participants in the Order #1296 and enlargement of the number of dual studies cooperation cases. The authors’ questionnaire survey was carried out from May to September 2020 in the format of phone-interviews. The respondents included 400 Ukraine-based companies representing big, medium and small businesses from all the Ukrainian regions apart from the occupied territories of Crimea, Donetsk and Luhansk oblasts. The findings show that a wide information campaign is needed to raise the employers’ awareness of the opportunities provided by the dual studies, which is being successfully adapted and integrated in the Ukrainian tertiary education. Therefore, the data obtained is a source of information for recommendations to the stakeholders (especially, policy-makers, employers and their associations) aimed at promoting further cooperation of higher educational establishments and Ukraine-based companies, thus, establishing framework for investments into the training of workforce as a prerequisite of companies’ compatibility and the growth of not only individual economic actors, but the national economy. The FES-Ukraine funded the research.

Bahaudin G. Mujtaba, Frank J. Cavico

While most employers, managers, and employees have heard and read much about the #MeToo movement, little academic attention has been devoted to ethical analysis of office romance and sexual favoritism polices in the modern workplace. Everyone is likely to agree that romantic relationships will continue in the workplace regardless of organizational policies; nevertheless appropriate, policies should be in place to protect against any adverse legal consequences stemming from romantic relationships in the workplace; and these policies also should be promulgated and enforced in such a manner that all workplace policies and actions can be considered moral and ethical. Accordingly, in this article, we provide a thorough ethical analysis of office romance and sexual favoritism in the sensitive era of the #MeToo movement as well as the “canceled culture” era. We offer specific recommendations to management and human resources professionals on how to provide a safe and healthy work environment for all employees, how to avoid liability for sexual harassment cases as they relate to Title VII of the Civil Rights Act, as well as how to ensure that the workplace is fair and just for all. We conclude that every company’s management and human resources departments should take full responsibility for ensuring that business decisions, especially those affecting the employees, are aligned with legal, moral, and, of course, ethical norms. First and foremost, appropriate policies, programs, procedures, and training are necessary to combat sexual discrimination and harassment and thus to ensure a fair, just, and functional workplace. We believe that prevention is the best means of proactively eliminating sexual harassment in the workplace. Each firm should include a clear and strong policy statement against sexual harassment and discrimination in their code of conduct expectations. The policy should have direct statement of the intolerance and prohibition of any form of sexual harassment and illegal discrimination. Each firms should also have an effective policy distribution, communication to employees and enforcement plan. Finally, retaliation must be avoided. As such, there should be assurances that complaining employees will be protected from harassment or retaliation.

Stanisław Wieteska, Anna Celczyńska

In Poland, we have approx. 10,000 fuel stations and fuel depots. Approximately 27 million vehicles registered in Poland and several million vehicles transiting through Poland use the petrol stations. Petrol and LPG stations are very dangerous places with flammable materials. Hence, an important element is the civil liability of employees of petrol stations and fuel and LPG depots. The article presents the scale and types of threats that may occur during the operation of these facilities, and the security elements of this type of place are also discussed. The final part of the article presents the basic elements of liability insurance for petrol operators. The basic elements of this insurance are indicated, such as the scope of the liability, the contribution, the guarantee sum and the problems with settling claims.

Svetlana G. Klimova, Ivan A. Klimov

This articles analyzes the business strategy of social innovators. We call the heads and employees of non-profit organizations, social enterprises, and the initiators of volunteer projects “social innovators”, as they not only use organizational novelties in their activities, but also change routine rules and practices, which alters the life of a society connected in any way with the activities of those organizations. It is demonstrated that the standard expectations of ideologues and officials, in respect to the activity of social innovators, contradict their values and visions of proper behavior. They consistently show orientation towards cooperation with each other and the social environment. Solidarity, the development of communities around non-profit organizations or social enterprises, is not only a resource, but also an independent effect of their activity. The functions of cooperation in the activity of social innovators are described. Cooperation is required not only to implement the mission accepted by innovators, but also to solve practical production problems. These are: the increase of knowledge and exchange of experience; cooperation for solving difficult problems; the joint elaboration of standards of professional ethics and business ethics; a way to gain reputation among colleagues and service consumers; the promotion of new values; and the preservation, re-creation, or restoration of the local community. It is concluded that the competition ideologeme promoted in the community of social innovators should be replaced with the cooperation ideologeme and relevant training programs.

Mohammad Reza Ahanchian, Parvane Yazdani, Samane Sadeghian

Abstract In recent years, organizations have shown a growing interest in creating and promoting ethical leadership and leader’s effectiveness (Elci et al, 2012: 291). The reason for the recent time increasing importance of ethical leadership was the valuable results it produced for the followers, of which enhanced job satisfaction and organizational commitment, more willingness for reporting problems to superiors, increased health and wellbeing, and higher levels of performance are the examples (Chughtai, 2015: 93; Kim and Brymer, 2011: 1021).Ethical leadership as a modern approach in arena gives priority to ethics in the organization and proposes to impact improving individual and organizational effectiveness. Over the past several years, there has been a growing tendency in organizations to development and promotion of ethical leadership and leader’s effectiveness. The unique importance of ethical leadership is for the impact the leaders may have on the conduct of organization and ultimately on its performance. Ethical leadership is believed to direct and guide organizational members towards goals and objectives which benefit the organization, its members, other stakeholders, and society (Elci et al, 2012, p. 291) Ethical leadership and its behavioral dimensions are linked to various attitudes and behaviors of followers, including organizational commitment, content with leader, trust in management, job satisfaction, and organizational citizenship behavior (Kalshoven and Den-Hartog, 2009: 104). Corporate directors and managers should learn to recognize the value and significance of ethical leadership in a firm, an area that has been receiving increasing attention in the corporate world. They should integrate ethical leadership into the core values and visions of the firm, as well as the basic norms of the business. As well as opening endorsing and communicating throughout the whole firm the value and meaning of ethical leadership, directors and the top management themselves should be actively engaging in learning the meaning and practices of good ethical leadership, as well as good ethical management in general (Ip., 2011: 693). Achieving a state of inner wellbeing is among the ultimate purposes of human life, which is also sought in career and professional life (Lee et al, 2016: 1). In fact, enjoying high levels of wellbeing is one of the major indicators of people’s social progress (Valickas and Pilkauskaite-Valickiene, 2014: 2740). Wellbeing is a mixture of motivation and agreeable feeling and indicates an emotional state, suggesting that a low level of wellbeing negatively affects organization (Kalshoven and Boon, 2012: 60); since workers experiencing poor health and wellbeing in the workplace may be less productive, make lower quality decisions, be more prone to be absent from work, and make consistently diminishing overall contributions to the organization (Danna and Griffin, 1999: 35). In organizations, research on job satisfaction represents the hedonic approach to understanding psychological wellbeing: job satisfaction is defined in terms of employees’ subjective judgments about their work situations (Grant et al, 2007: 53). Job-specific wellbeing signifies people’s feeling about themselves in relation to their work (Honkaniemi et al, 2015: 395). In some studies, salient components of job wellbeing, such as job involvement and job satisfaction, are considered as the key factors in shaping the subjective wellbeing that includes life satisfaction (Lee et al, 2016: 2). This study, consistent with the mainline research on subjective wellbeing, assuming a connection between ethical leadership style and employee’s subjective wellbeing, seeks to find out whether in the understudy organization ethical leadership does impact the employee’s wellbeing and job satisfaction, while the mediating role of job satisfaction is taken into account. The current survey is aimed at investigating the relationships between ethical leadership and life satisfaction and well-being by considering the mediating role of job satisfaction amongst the nurses of private hospitals in Mashhad city. This is an applied research conducted based on a descriptive-correlational survey design in which data analysis was performed by covariance matrix using structural equation modeling (DEM) technique. Case study  The statistical population was comprised of 730 nurses of Mashhad private hospitals (i.e. Bent-ol-Hoda, Mehr, Sina and Razavi hospitals)where 166 ones were selected randomly. Materials and Methods  Hence, given the limited number of the population, the sample size was determined using Cochran formula for finite population. In this sampling procedure, first, a preliminary sample of 30 questionnaires of representatives were pretested and then, by replacing its error level for 5% in Cochran formula, the sample size was accurately estimated at 95 percent confidence interval and significance level of 5 percent, giving a sample size of 157 persons. But, anticipating that a certain number of the questionnaires may not return, 200 questionnaires were actually distributed among the nurses. Of these questionnaires, 166 soundly completed questionnaires were eventually used in the analysis process. The standard measures in Yang (2013) were used to measure the variables. In order to apply the measures to the Iranian society, they were adapted using translation – back – translation method. The face and content validity of the final questionnaire was verified using experts’ views. Job satisfaction, ethical leadership, and subjective wellbeing were measured with 4, 9, and 4 questions, respectively. In addition, using the content-face validity method, construct validity of the questionnaire’s items was examined and confirmed by a number of management professors and some of the nurses working in private hospitals of Mashhad. In examining the construct validity, it was made use of confirmatory factor analysis. The questionnaire’s reliability (internal consistency) was tested using Cronbach’s alpha. The calculated alpha for the questionnaire was 0.81 which confirms its adequate reliability. In table 1, calculated Cronbach’s alphas are presented per variable, and in table 2, the results of the confirmatory factor analysis are presented. It should be noted that all questionnaire’s items were designed on a 5-point Likert scale ranging from strongly disagree (1) to strongly agree (5). Data analysis, such as Pearson correlation for calculation of zero order correlation coefficients, SEM technique, goodness of fit test for structural equations with the collected data, and test of job satisfaction mediating effect were all performed in AMOS v.20 and SPSS v.19 environments. Discussion and Results Hypothesis 1 – The direct superior’s ethical leadership has a significant effect on subjective wellbeing of the nurses. Hypothesis 2 – The direct superior’s ethical leadership has significant effect on job satisfaction of the nurses. Hypothesis 3 – The direct job satisfaction of the nurses has significant effect on subjective wellbeing of the nurses Hypothesis 4 – Job satisfaction significantly mediates the effect of ethical leadership on subjective wellbeing among the nurses. Hypothesis 5 – The direct superior’s ethical leadership has significant effect on life  satisfaction of the nurses. Hypothesis 6 – Job satisfaction significantly mediates the effect of ethical leadership on life  satisfaction of the nurses Hypothesis 7 – Job satisfaction significantly mediates the effect of ethical leadership on life  satisfaction of the nurses. conclusion Results indicated that the relationships between ethical leadership and life satisfaction and well-being are significant. Furthermore, job satisfaction mediates the effect of ethical leadership on job satisfaction and well-being. According to obtain the results, ethical leadership directly and indirectly (through job satisfaction) affected the nurses' life satisfaction and well-being. Thus, relying on ethics and ethical leadership in hospitals increases the mental well-being and life satisfaction of nurses as well as improving the environment and organizational context.

Ahmad Lukman Nugraha

Islam affirms that there stand for mutual affect in business processes, until the business practice as a work field recommended to the adherents; while discussing ethics of business activity poped out to minimize cheating and fraud activities. However, Islamic business ethics felt difficult to apply in practice, especially in the business of buying and selling. Modern Islamic Boarding School “Darussalam” Gontor is one of the self-financing and self-help islamic boarding schools in the economic supported by cooperatives in pesantren (koppontren). This paper aims to comprehensively understand the application of Islamic business ethics and focus on the entrepreneurs in business sectors Gontor La-Tansa’s cooperatives. This research had systematically employed mix method research with sequential explanatory design and case study. Gathering data through using questionnaires, interviews, observation and documentation has been performing analysis through data reduction, data display, and data verification. This paper argues that Gontor La-Tansa’s cooperatives sector can run the business activities with implementing business ethics according to the Qur’an and Sunna values. Appear from the height comprehension of the business to the axiom business ethics and the height application in business activities in each business sector. In addition, the role of kiai and business unit supervisor is high. Data displays a level of the height direction (80 percent) and control on the application of business ethics (72 percent). The Islamic business ethics can be applied on firm’s and government’s law with height comprehension and controlling. Keyword: Islamic business ethics, Gontor, pesantren, kiai 

Rizwan Raheem Ahmed, Jolita Vveinhardt, Dalia Streimikiene

The objective of this research is to examine the effect of business ethics (BE) and intellectual capital (IC) on the organizational performance (OP). In order to run this study, a conceptual model was designed based on the literature review, and the employees of the knowledge-based organization in pharmaceutical sector were surveyed using a closed-ended questionnaire. Modern successful and thriving organizations are those that create IC and convert it into applicable methods to improve their activities and performance within the boundaries of BE. This research is exploratory and quantitative in nature: 400 responses were directly gathered from the employees of the pharmaceutical industry through five-scaled questionnaire. This research examined the direct and indirect effect of BE and IC on the OP. Structural equation modeling (SEM), descriptive statistics, correlation, multiple regression techniques were used to analyze the impact of IC and BE on the performance. Bootstrapping method is employed in order to test the mediating effect of variables. Two-step SEM was used to the models to regress the cause and effect relation. The findings depicted that there is a very significant effect on BE and IC in the performance of pharmaceutical organizations. General BE, ethics in finance, ethics in human resource management, and ethics in sales and marketing have direct and significant impact on the OP. Human capital, structural capital and relational capital have significant indirect (mediating) effect on the performance of the pharmaceutical industry. Finally, it has been concluded from the results of the research study that IC is the major contributor of the OP as a mediating variable with defined set of principles of BE in the pharmaceutical sector of Pakistan.

Wolf-Gero Reichert

There is a crucial change in the German financial system and listed corporations: The influence of the financial markets has grown in both fields. Subsequently, shareholders can enforce their interests more efficiently than other stakeholders (e.g. affiliates, NGOs, political communities, and employees). In the paper, diverse explanations for this development are presented and evaluated: disintermediation, financial market capitalism and ‘financialization’. Afterward, the topic is discussed in the perspective of theological ethics. Catholic Social Teaching features no financial ethics, but it includes some thoughts that offer an orientation for economic policy, the concept of an economy in service of the common good, the idea of a cooperation between state, market and civil society and socially anchored entrepreneurship as well as the conception of a serving financial economy. In conclusion, action perspectives are described.

Elma Zoboli

The article presents an integrated empirical ethics research project that used the moral deliberation, according to the theoretical and philosophical conception, and methodical proposal of Diego Gracia, as a theoretical and methodological framework. The application showed the potential to realize the dynamics of the studied object in real life, making it possible, from the situation presented in the vignettes, for participants to include what they considered for dealing with the conflict of values. It also made the integration of philosophical and empirical approaches in bioethics research possible. The analytical category of prudence allowed the results to be assessed in a critical and comprehensive way.

Lorraine E Ferris, World Association of Medical Editors (WAME) Ethics and Policy Committee, WAME Board

We live in a world community. Our countries are interconnected in ways unanticipated by previous generations. This new reality means that global health can only be achieved through collaboration, cooperation, and sharing of resources across boundaries. Global health has been defined in several ways and we draw attention to one of these: “Global health is an area for study, research, and practice that places a priority on improving health and achieving equity in health for all people worldwide. Global health emphasizes transnational health issues, determinants, and solutions; involves many disciplines within and beyond the health sciences and promotes interdisciplinary collaboration; and is a synthesis of population-based prevention with individual-level clinical care.”1  Published medical research is a global public good. For their part as members of a world community, editors of medical journals have a social responsibility to publish quality research on global health. Some important peer-reviewed journals are devoted exclusively to global health, but editors of general medical and health specialty journals also have a social responsibility to publish quality research on global health. Editors, editorial boards, and publishers must realize the importance of identifying, measuring and understanding global health concerns, including their burden, determinants, patterns, and impact, as well as solutions and successes to improve health and create necessary change. The importance of these concepts should be reflected in their pages. Research and commentary must address not only the clinical presentation and epidemiological features of health and disease across the globe but also the social and political realities that jeopardize the advancement of health and well-being of people and countries, including political unrest, compromised health and public health systems, and social, economic, cultural and environmental factors. The World Association of Medical Editors (WAME), a voluntary global organization of medical journal editors, is uniquely positioned to define the critical role that editors have to play in promoting global health. In its 20 years of existence, WAME has sought to facilitate worldwide cooperation and communication among editors of peer-reviewed medical journals, improve editorial standards, and promote professionalism in medical journal editing. Its membership comprises 1915 members representing more than 1000 journals from 92 countries2 and represents a greater breadth of medical editors than any other professional organization. Therefore, in May 2015, WAME issued its statement on promoting global health (Appendix A). How should an editor meet this social responsibility?  He or she must, whenever possible, publish research that furthers health worldwide (especially addressing the greatest global health concerns3 that meets the journal’s standards for research quality, regardless of where the research was conducted and irrespective of the gender, race and ethnicity of the authors. Papers that describe and analyze the global health concerns in terms of disease burden, determinants, patterns, impacts and the like are important, but editors need to also encourage publications that are innovative and solution-focussed, including research with negative results.  Editors need to be mindful that low- and middle-income countries (LMIC) often have the greatest health burdens, and therefore encourage research from authors in those geographic areas. Editors should not change their quality criteria, but they should recognize that some authors for whom English is not the primary language may need assistance in polishing manuscripts for publication and provide constructive feedback and assistance if possible. Editors need to invite researchers in LMIC to be peer reviewers so that the relevant global health context is considered. The process of peer review of global health research, whether or not a specific peer-reviewed manuscript is ultimately accepted, should be viewed as an educational process for authors, reviewers, and editors alike.  The publishing of quality global health research, and helping to develop expertise of researchers, peer reviewers, academicians, clinicians, as well as editors, is the ultimate goal.  Editors in high-income countries should invite researchers and global health leaders in LMIC to join their editorial boards. Board members should help encourage the submission of global health research from LMIC and help the journal in meeting its social responsibility. Researchers and others in LMIC should be invited to write editorials and commentaries; these articles can address the regional impact of research and should help educate readers in high-income countries about the human costs and consequences of global health issues.  We do not expect or want editors to publish poor or questionable research because such research will not advance global health; indeed it may actually harm it. Thus, the WAME statement endeavors to make clear that editors should publish, whenever possible, research that furthers global health, and that the editor’s responsibility is to promote global health by using the best editorial practices to ensure quality publishing.  Journals in LMIC may become disadvantaged if high-quality global health research is published primarily in large international journals. Large international journals should be aware of this issue and develop innovative ways to disseminate the research to potential readers in LMIC in “real time”.  For example, these international journals could facilitate the publication in  national journals of related research such as pre-planned subgroup analyses of the study relevant to a specific country or population, sharing confidential pre-embargo documents and not applying copyright restrictions to republication of properly designated overlapping portions of the study.  International journals also could enable pre-publication access to a study to allow regional journals to publish timely commentaries on the implications of a study, thereby reaching different audiences. International journals should in turn refer to and cite the commentary in national journals to convey to readers the impact of global health research in the countries it is intended to benefit.    High quality scholarship can best advance global health when it is made available globally. Editors should work with publishers to ensure that LMIC have free web-based access to relevant papers. The 2002 World Health Organization initiative HINARI4 is the free option that many subscription-based journals opt for and provides a superior alternative to no free access. However, HINARI provides access via institutions to staff and students only, rather than directly to individuals; institutions in Group B middle-income countries must pay an annual fee; and some large middle-income countries such as India, Pakistan, Indonesia, and China are excluded due to business considerations. Furthermore, HINARI countries may be selectively removed from access by individual publishers.5 Therefore, we encourage journals to ensure whenever possible that all individuals in LMIC have free access to their content. Journals with publication fees should offer waivers to researchers from LMIC. Publishers should support editors in these efforts as they share responsibility for global health.  Many editors and journals are already leaders in promoting global health.  We can learn from their expertise and experiences, and all can strive to find new and innovative ways to promote global health.  The purpose of this statement is to highlight that all medical journal editors have a role to play: the medical research literature is a global public good and promoting global health is a global social responsibility.        Acknowledgements: We thank Dr Peter Singer from Grand Challenges Canada for his input on early versions of the WAME Global Health Principles. Note:   This editorial has been reproduced with permission of WAME. The original editorial was published as: Winker MA, Ferris LE, WAME Ethics and Policy Committee, WAME Board. Promoting Global Health: The World Association of Medical Editors Position on Editors’ Responsibility. World Association of Medical Editors. May 26, 2015. http://www.wame.org/Resource/Details/5.  The managing editor of Khyber Medical University Journal is a member of the World Association of Medical Editors and believes it is important that the statement on promoting global health and this accompanying editorial is brought to the attention of readers. This Editorial may appear in other medical and biomedical journals whose editors are members of WAME. The World Association of Medical Editors (WAME) retains copyright [http://www.wame.org/].        Author Information: Margaret Winker is Secretary, World Association of Medical Editors (margaretwinker@gmail.com). Lorraine Ferris is President, World Association of Medical Editors and is a Professor in the Dalla Lana School of Public Health, University of Toronto (Canada). The following members of the WAME Ethics and Policy Committee and WAME Board authored this document in addition to those explicitly named in the byline (listed alphabetically): Rakesh Aggarwal, Virginia Barbour, Michael Callaham, Phaedra E. Cress, Farrokh Habibzadeh, Fatema Jawad, Rajeev Kumar, Christine Laine, Tom Lang, Glenn McGee, Hooman Momen, Rod J. Rohrich, Maria del Carmen Ruiz, Peush Sahni, Elizabeth Wager.            REFERENCES  1. Koplan JP, Bond T, Merson M, Reddy K, Rodriguez M, Sewankambo N. Towards a common definition of global health. Lancet 2009;373(9679):1993-5. DOI: 10.1016/ S0140-6736(09)60332-9 . Also available at https://www.globalbrigades.org/media/Global_Health_Towards_a_Common_Definitition.pdf. Accessed April 28, 2015. (Return to text)   2. What is WAME? World Association of Medical Editors. http://www.wame.org/about. Accessed April 14, 2015. (Return to text)   3. Global burden of disease. World Health Organization.  http://www.who.int/topics/global_burden_of_disease/en/ Accessed April 14, 2015. (Return to text)   4. HINARI Access to Research in Health Programme. World Health Organization.  http://www.who.int/hinari/en/ Accessed April 17, 2015. (Return to text)   5. Koehlmoos, TP; Smith R. Big publishers cut access to journals in poor countries. Lancet 377(9762); 273 – 276. http://www.thelancet.com/journals/lancet/article/PIIS0140-6736%2811%2960067-6/fulltext. Accessed April 28 2015. (Return to text)                           Appendix A   WAME STATEMENT ON PROMOTING GLOBAL HEALTH   The published medical research literature is a global public good. Medical journal editors have a social responsibility to promote global health by publishing, whenever possible, research that furthers health worldwide. For purposes of this statement, global health is defined as follows: “Global health is an area for study, research, and practice that places a priority on improving health and achieving equity in health for all people worldwide. Global health emphasizes transnational health issues, determinants, and solutions; involves many disciplines within and beyond the health sciences and promotes interdisciplinary collaboration; and is a synthesis of population-based prevention with individual-level clinical care.” 1   More specifically, all medical journal editors, regardless of their location, should strive to:   (a) Publish research addressing the greatest global health concerns;   (b) Specifically encourage the publication of innovative and solution-focused research in all fields of medicine, public health, and health promotion; in particular, research applicable to low- and middle-income countries;   (c) Encourage the publication of research from authors in low- and middle-income countries;    (d) Provide free Web-based access to research articles to readers in countries that cannot afford to pay for them;   (e) Provide publication fee waivers for research conducted and authored primarily by researchers from low- and middle-income countries;   and,   For editors in high-income countries:   (f) Invite researchers from low- and middle-income countries to participate on editorial boards of their journals;   (g) Invite researchers from low- and middle-income countries to participate as peer reviewers for articles submitted to their journals;   (h) Invite researchers from low-and middle-income countries to write editorials and commentaries on the local or regional impact of and, if relevant, responses to global health issues to help educate readers in high-income countries about the human costs and consequences of these issues.     Reference   1. Koplan JP, Bond T, Merson M, Reddy K, Rodriguez M, Sewankambo N. Towards a common definition of global health. Lancet 2009;373(9679):1993-5. DOI: 10.1016/ S0140-6736(09)60332-9 . Also available at https://www.globalbrigades.org/media/Global_Health_Towards_a_Common_Definitition.pdf.  This Statement has been approved by the WAME Ethics and Policy Committee and endorsed by the WAME Board. May 26, 2015

Lita Permata Sari

The aim of this research is to reveal the influence of the effect of the content of ethics in accounting education which are given in the form of spiritual inner reflection tasks, ethical issue problems, discussion, and resolution of ethical case on ethical perceptions of students. The population of the research was undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009. This research employed mixed method, as a combination of qualitative and quantitative research methods. To analyze variables, this research utilised simple regression analysis. The result showed that the content of ethics in accounting education has significant influence on students’ ethics perceptions with 5% significance tolerance.