Background: While Large Language Models (LLMs) have achieved widespread adoption, malicious prompt engineering specifically "jailbreak attacks" poses severe security risks by inducing models to bypass internal safety mechanisms. Current benchmarks predominantly focus on public safety and Western cultural norms, leaving a critical gap in evaluating the niche, high-risk domain of medical ethics within the Chinese context. Objective: To establish a specialized jailbreak evaluation framework for Chinese medical ethics and to systematically assess the defensive resilience and ethical alignment of seven prominent LLMs when subjected to sophisticated adversarial simulations. Methodology: We evaluated seven prominent models (e.g., GPT-5, Claude-Sonnet-4-Reasoning, DeepSeek-R1) using a "role-playing + scenario simulation + multi-turn dialogue" vector within the DeepInception framework. The testing focused on eight high-risk themes, including commercial surrogacy and organ trading, utilizing a hierarchical scoring matrix to quantify the Attack Success Rate (ASR) and ASR Gain. Results: A systemic collapse of defenses was observed, whereas models demonstrated high baseline compliance, the jailbreak ASR reached 82.1%, representing an ASR Gain of over 80 percentage points. Claude-Sonnet-4-Reasoning emerged as the most robust model, while five models including Gemini-2.5-Pro and GPT-4.1 exhibited near-total failure with ASRs between 96% and 100%. Conclusions: Current LLMs are highly vulnerable to contextual manipulation in medical ethics, often prioritizing "helpfulness" over safety constraints. To enhance security, we recommend a transition from outcome to process supervision, the implementation of multi-factor identity verification, and the establishment of cross-model "joint defense" mechanisms.
Using LLMs in healthcare, Computer-Supported Cooperative Work, and Social Computing requires the examination of ethical and social norms to ensure safe incorporation into human life. We conducted a mixed-method study, including an online survey with 111 participants and an interview study with 38 experts, to investigate the AI ethics and social norms in ChatGPT as everyday life tools. This study aims to evaluate whether ChatGPT in an empirical context operates following ethics and social norms, which is critical for understanding actions in industrial and academic research and achieving machine ethics. The findings of this study provide initial insights into six important aspects of AI ethics, including bias, trustworthiness, security, toxicology, social norms, and ethical data. Significant obstacles related to transparency and bias in unsupervised data collection methods are identified as ChatGPT's ethical concerns.
This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors, countries/territories, sources, and thematic trends. The results reveal that the scientific output within this research field has increased since 2018, emphasising the integration of artificial intelligence (AI), robotic process automation, and blockchain technologies in accounting. The findings also suggest that automation enhances efficiency, accuracy, and reliability while also raising concerns about ethics, cybersecurity, and job displacement. This study evaluates the accounting research from early discussions on information systems and automation to current topics such as digital transformation, sustainability, and intelligent decision-making. Furthermore, it contributes to the understanding of the scientific development of digital accounting and addresses future research directions involving AI and machine learning for predictive analytics and fraud detection, blockchain for secure and transparent accounting systems, sustainability through the integration of ESG reporting, and interdisciplinary collaboration between accounting, computer science, and business management to develop intelligent financial systems. The findings provide insights for academics and practitioners aiming to understand the ongoing digital transformation of accounting systems.
Amir Shahzad Ahmad Shah, Muhammad Ramzan Ali, Mehri Vokhidova
et al.
This paper aims to explore how sustainable performance excellence can be achieved and business leadership enhanced in the telecom industry through innovative approaches. It analyzes the role of organizational culture of innovation (OCI), employee engagement in innovation (EEI), technology adoption and integration (TAI), and customer-centric innovation (CCI) in achieving long-term strategic success. The research design was quantitative, utilizing a structured questionnaire that was sent to 300 managers and employees of large telecom companies, including Huawei, Vivo, Samsung, and Oppo, operating in Pakistan by 2025. The data were tested with structural equation modeling (SEM) with the partial least squares (PLS) algorithm to test the hypothesized relationships. The findings show that all four relevant variables, namely OCI, EEI, TAI, and CCI, have a positive effect on sustainable performance excellence with strong path coefficients of 0.398, 0.415, 0.387, and 0.429, respectively. The model explained sustainable performance at a considerable rate (R² = 0.682) of 68.2%. The results highlight the significance of business leadership in fostering a culture of innovation, rewarding employee efforts, strategically embracing new technologies, and being customer-oriented. This work offers a multi-dimensional model of realizing resilience and sustainable excellence, with implications for industry leaders, as well as adding to the literature in strategic management in the emerging markets
Este estudio explora la formación en bioética y ética aplicada de los profesionales de cuidados paliativos pediátricos en un hospital de tercer nivel en España. A través de cuestionarios autoadministrados, se analizan las perspectivas éticas y la formación para abordar los procesos de toma de decisiones complejas. Los resultados muestran una predominancia de la ética del cuidado y de la responsabilidad entre los participantes, junto a una formación limitada y desigual en bioética según el perfil profesional. El malestar moral, la falta de un método formal y el uso de la intuición y sentido común como guías son fuentes de dificultad para mantener la objetividad en su práctica. Se concluye que es necesaria una formación continua y adaptada, así como la creación de espacios seguros de reflexión, para mejorar la toma de decisiones y reducir el malestar moral.
Medical philosophy. Medical ethics, Business ethics
Kristina Šekrst, Jeremy McHugh, Jonathan Rodriguez Cefalu
This paper explores the development of an ethical guardrail framework for AI systems, emphasizing the importance of customizable guardrails that align with diverse user values and underlying ethics. We address the challenges of AI ethics by proposing a structure that integrates rules, policies, and AI assistants to ensure responsible AI behavior, while comparing the proposed framework to the existing state-of-the-art guardrails. By focusing on practical mechanisms for implementing ethical standards, we aim to enhance transparency, user autonomy, and continuous improvement in AI systems. Our approach accommodates ethical pluralism, offering a flexible and adaptable solution for the evolving landscape of AI governance. The paper concludes with strategies for resolving conflicts between ethical directives, underscoring the present and future need for robust, nuanced and context-aware AI systems.
Context: The growing focus on ethics within SE, primarily due to the significant reliance of individuals' lives on software and the consequential social and ethical considerations that impact both people and society has brought focus on ethical software requirements identification and elicitation. User safety, privacy, and security concerns are of prime importance while developing software due to the widespread use of software across healthcare, education, and business domains. Thus, identifying and elicitating ethical software requirements from app user reviews, focusing on various aspects such as privacy, security, accountability, accessibility, transparency, fairness, safety, and social solidarity, are essential for developing trustworthy software solutions. Objective: This SLR aims to identify and analyze existing ethical requirements identification and elicitation techniques in the context of the formulated research questions. Method: We conducted an SLR based on Kitchenham et al's methodology. We identified and selected 47 primary articles for this study based on a predefined search protocol. Result: Ethical requirements gathering has recently driven drastic interest in the research community due to the rise of ML and AI-based approaches in decision-making within software applications. This SLR provides an overview of ethical requirements identification techniques and the implications of extracting and addressing them. This study also reports the data sources used for analyzing user reviews. Conclusion: This SLR provides an understanding of the ethical software requirements and underscores the importance of user reviews in developing trustworthy software. The findings can also help inform future research and guide software engineers or researchers in addressing software ethical requirements.
This research aims to determine the influence of Islamic business ethics and service quality on customer satisfaction at the Ikhlas Beramal Bangkalan Sharia Inn. The population in this study was customers who stayed at the Ikhlas Beramal Bangkalan Sharia Inn. From a population of 440 people, a sample of 100 respondents was selected which was determined using Slovin's formula. Data were retrieved using a questionnaire with a likert scale. Data analysis includes instrument tests, classical assumption tests, multiple linear regression, T tests, F tests, and determination coefficients. The results of this research test show that Islamic business ethics does not partially affect customer satisfaction, while service quality partially affects customer satisfaction. However, the results of the simultaneous F test of the two variables together influence customer satisfaction. The conclusion simultaneously, Islamic business ethics and service quality have a significant influence on customer satisfaction, while partially only service quality has an influence on customer satisfaction Sincerity Sharia Inn for Charity in Bangkalan.
Abhinav Rao, Aditi Khandelwal, Kumar Tanmay
et al.
In this position paper, we argue that instead of morally aligning LLMs to specific set of ethical principles, we should infuse generic ethical reasoning capabilities into them so that they can handle value pluralism at a global scale. When provided with an ethical policy, an LLM should be capable of making decisions that are ethically consistent to the policy. We develop a framework that integrates moral dilemmas with moral principles pertaining to different foramlisms of normative ethics, and at different levels of abstractions. Initial experiments with GPT-x models shows that while GPT-4 is a nearly perfect ethical reasoner, the models still have bias towards the moral values of Western and English speaking societies.
Commercial organisations are holding and processing an ever-increasing amount of personal data. Policies and laws are continually changing to require these companies to be more transparent regarding the collection, storage, processing and sharing of this data. This paper reports our work of taking Booking.com as a case study to visualise personal data flows extracted from their privacy policy. By showcasing how the company shares its consumers' personal data, we raise questions and extend discussions on the challenges and limitations of using privacy policies to inform online users about the true scale and the landscape of personal data flows. This case study can inform us about future research on more data flow-oriented privacy policy analysis and on the construction of a more comprehensive ontology on personal data flows in complicated business ecosystems.
As Artificial Intelligence (AI) becomes more prevalent, protecting personal privacy is a critical ethical issue that must be addressed. This article explores the need for ethical AI systems that safeguard individual privacy while complying with ethical standards. By taking a multidisciplinary approach, the research examines innovative algorithmic techniques such as differential privacy, homomorphic encryption, federated learning, international regulatory frameworks, and ethical guidelines. The study concludes that these algorithms effectively enhance privacy protection while balancing the utility of AI with the need to protect personal data. The article emphasises the importance of a comprehensive approach that combines technological innovation with ethical and regulatory strategies to harness the power of AI in a way that respects and protects individual privacy.
This paper aims to assess workers’ well-being through a survey of Italian firms by exploring the factors of leadership styles, ethical behavior, and organizational identification. In recent years, also due to the COVID-19 pandemic and technological progress, workers’ well-being has increasingly become a fundamental driver for company strategy and governance. Workers are increasingly interested in their well-being and work–life balance rather than just their level of remuneration or position at work. The company’s ability to strategically retain capable collaborators is, therefore, fundamental, especially in light of the recent increase in resignations. Based on a sample of workers in Italian firms during the post-COVID-19 period (the year 2022), this paper evaluates whether leadership styles, ethical behavior, and organizational identification are related to workers’ well-being beyond the workplace. The empirical model allows for a clear and effective evaluation of several characteristics, enabling a more comprehensive understanding of the data that support management’s strategic decisions regarding worker well-being policies.
Political institutions and public administration (General)
The question of land is indeed a vexing one in contemporary South Africa. White control of land and the unequal distribution thereof was one of the pillars of the apartheid system. During colonial rule and under apartheid, numerous communities were simply expelled from their
land. The Land Act of 1913 had a diabolical effect in dislocating communities and separated people from their traditional inheritance and from each other. Dispossession of land by its original inhabitants in waves of incessant forced removals proved to be highly distressing and
ultimately led to enduring poverty for the masses. It is important in our predominantly Christian society to atone for past ills and to redress some of the ills relating to land which were in fact human rights abuses, by considering inter alia, Leviticus 25 as a starting point. Thus, a
Christian stance is considered to be important from both a biblical and ethical perspective as land dispossession due to inhuman laws is addressed. We are stressing the fact that only in a liberating relationship with God can we consider and apply human rights and that in African
thought social issues are viewed from a communitarian perspective in which the common good takes precedence.
In Germany (and other Organisation for Economic Co-operation and Development countries), the need for a fundamental transformation of livestock farming has become increasingly evident in recent years. Two broad-based stakeholder commissions including the German farmers’ association, the meat industry, and Non-Governmental Organizations have endorsed this demand. Nevertheless, major steps towards its implementation are still missing – a circumstance we refer to in this paper as the implementation dilemma. In a globalised economy, farmers cannot solve the problem of low animal welfare standards alone although they are important actors. Moreover, consumer behaviour is changing too slowly, and possibilities for granting more subsidies are limited in the face of multiple economic crises. Against this background, we argue for a stronger focus on voluntary (private) sustainability agreements. We therefore analyse how the German meat supply chain is organised and what responsibility and power the individual actors have to push the sector’s transformation. Large slaughterhouses, processors, and the retailing sector seem promising due to their high market concentration and power. Especially retailers can influence the transformation of the market through their role as gatekeepers between suppliers and consumers. Based on business ethics principles of taking responsibility, we consider the focus on sustainability obligations of the retail sector to be ethically justified. However, it is then necessary to give the four retail groups dominating the meat chain in Germany more leeway for sustainability agreements in antitrust law.
Training based on competences has been promoted by the Tuning Project for Latin America. The objective of this study was to determine the competences that must be strengthened for the academic training of managers in graduate school. The research was descriptive-correlational. An adaptation of the instrument on general and specific competences in the area of Business A dministration of the Tuning Project was carried out. This version of the instrument was applied to postgraduate students, graduates, human resource managers, and professors. For the analysis, the approach of four philosophical fundamentals of business administration was considered. The results show the need to strengthen the specific and general competences applied, there is also little development in competences related to ethics and social responsibility of the manager, which can impact performance and methods (epistemology) and managerial management work (praxeology). It is suggested to review the academic curriculum and evaluate a model that strengthens competences.
Arif Ali Khan, Muhammad Azeem Akbar, Mahdi Fahmideh
et al.
Artificial Intelligence (AI) solutions and technologies are being increasingly adopted in smart systems context, however, such technologies are continuously concerned with ethical uncertainties. Various guidelines, principles, and regulatory frameworks are designed to ensure that AI technologies bring ethical well-being. However, the implications of AI ethics principles and guidelines are still being debated. To further explore the significance of AI ethics principles and relevant challenges, we conducted a survey of 99 representative AI practitioners and lawmakers (e.g., AI engineers, lawyers) from twenty countries across five continents. To the best of our knowledge, this is the first empirical study that encapsulates the perceptions of two different types of population (AI practitioners and lawmakers) and the study findings confirm that transparency, accountability, and privacy are the most critical AI ethics principles. On the other hand, lack of ethical knowledge, no legal frameworks, and lacking monitoring bodies are found the most common AI ethics challenges. The impact analysis of the challenges across AI ethics principles reveals that conflict in practice is a highly severe challenge. Moreover, the perceptions of practitioners and lawmakers are statistically correlated with significant differences for particular principles (e.g. fairness, freedom) and challenges (e.g. lacking monitoring bodies, machine distortion). Our findings stimulate further research, especially empowering existing capability maturity models to support the development and quality assessment of ethics-aware AI systems.
Incorporating interdisciplinary perspectives is seen as an essential step towards enhancing artificial intelligence (AI) ethics. In this regard, the field of arts is perceived to play a key role in elucidating diverse historical and cultural narratives, serving as a bridge across research communities. Most of the works that examine the interplay between the field of arts and AI ethics concern digital artworks, largely exploring the potential of computational tools in being able to surface biases in AI systems. In this paper, we investigate a complementary direction--that of uncovering the unique socio-cultural perspectives embedded in human-made art, which in turn, can be valuable in expanding the horizon of AI ethics. Through semi-structured interviews across sixteen artists, art scholars, and researchers of diverse Indian art forms like music, sculpture, painting, floor drawings, dance, etc., we explore how {\it non-Western} ethical abstractions, methods of learning, and participatory practices observed in Indian arts, one of the most ancient yet perpetual and influential art traditions, can shed light on aspects related to ethical AI systems. Through a case study concerning the Indian dance system (i.e. the {\it `Natyashastra'}), we analyze potential pathways towards enhancing ethics in AI systems. Insights from our study outline the need for (1) incorporating empathy in ethical AI algorithms, (2) integrating multimodal data formats for ethical AI system design and development, (3) viewing AI ethics as a dynamic, diverse, cumulative, and shared process rather than as a static, self-contained framework to facilitate adaptability without annihilation of values (4) consistent life-long learning to enhance AI accountability