Hasil untuk "Ethics"

Joshua Hatherley, Sandrine R. Schiller, Iwan Williams et al.

Postmortem avatars (PMAs) -- AI systems that simulate a deceased person by being fine-tuned on data they generated or that was generated about them -- have attracted growing scholarly attention, yet their potential role in clinical settings remains largely unexplored. This paper examines the ethics of deploying PMAs as therapeutic tools in grief therapy. Drawing on the dual-process model of grief, the theory of continuing bonds, and the philosophical framework of fictionalism, we propose two potential therapeutic applications: incorporating PMAs into established imaginal exercises such as the empty chair exercise, and treating the process of PMA creation as an art-therapeutic exercise in its own right. We consider five ethical objections to these applications and argue that none constitute knock-down arguments against therapeutic use, particularly given the risk-mitigating role of the clinical context. We conclude by identifying outstanding governance challenges and calling for empirical research, without which neither the promise nor the dangers of therapeutic PMAs can be adequately assessed.

Alexander V. Shenderuk-Zhidkov, Alexander E. Hramov

This article introduces and substantiates the concept of Neuro-Linguistic Integration (NLI), a novel paradigm for human-technology interaction where Large Language Models (LLMs) act as a key semantic interface between raw neural data and their social application. We analyse the dual nature of LLMs in this role: as tools that augment human capabilities in communication, medicine, and education, and as sources of unprecedented ethical risks to mental autonomy and neurorights. By synthesizing insights from AI ethics, neuroethics, and the philosophy of technology, the article critiques the inherent limitations of LLMs as semantic mediators, highlighting core challenges such as the erosion of agency in translation, threats to mental integrity through precision semantic suggestion, and the emergence of a new `neuro-linguistic divide' as a form of biosemantic inequality. Moving beyond a critique of existing regulatory models (e.g., GDPR, EU AI Act), which fail to address the dynamic, meaning-making processes of NLI, we propose a foundational framework for proactive governance. This framework is built on the principles of Semantic Transparency, Mental Informed Consent, and Agency Preservation, supported by practical tools such as NLI-specific ethics sandboxes, bias-aware certification of LLMs, and legal recognition of the neuro-linguistic inference. The article argues for the development of a `second-order neuroethics,' focused not merely on neural data protection but on the ethics of AI-mediated semantic interpretation itself, thereby providing a crucial conceptual basis for steering the responsible development of neuro-digital ecosystems.

Kenneth Kin Lam Wong, Negin Imani Farahani, George Allen et al.

Summary: Micropatterning technology that spatially guides the self-assembly of human pluripotent stem cells (hPSCs) into neural tissues offers enhanced fidelity to investigate early neurodevelopment and disease mechanisms. Here, we present a protocol to produce micropatterned and scaffolded neuroepithelial tissues (scNETs) from hPSCs, leveraging three-dimensional (3D) bioprinting to deposit extracellular matrix (ECM) droplets with defined geometries. We describe steps for bioprinting of ECM micropatterns, hPSC culture and seeding, and the subsequent neural induction process to form scNETs within 5 days.For complete details on the use and execution of this protocol, please refer to Imani Farahani et al.1 : Publisher’s note: Undertaking any experimental protocol requires adherence to local institutional guidelines for laboratory safety and ethics.

Hakan Topal

This article examines how artistic practices respond to the emergence of a “negative community” after a disaster, where people are bound together by displacement, abandonment, and infrastructural control rather than choice or solidarity. Drawing on fieldwork in coastal Japan following the 2011 earthquake, tsunami, and nuclear accident, this article reflects on how art can resist the reduction of catastrophe to either spectacle or state‐managed recovery. Through practices of observation, witnessing, and collective engagement, art creates vital spaces of proximity, care, and dissent. In doing so, it unsettles imposed forms of community and opens possibilities for imagining a new social life beyond the structures of ruin and control.

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

XUE Bing, XI Hualei, YAO Lihong, XU Wanqiu, XU Xiaohang, LIN Song, PIAO Guiyan, WANG Xiumei

Objective To investigate the effect of neurite outgrowth inhibitor extracellular peptide residues 1-40 (NEP1-40) combined with poly (lactic-co-glycolic acid) (PLGA) and gelatin electrospun fiber membrane on facial nerve repair in rats. Methods According to the principle of random grouping, 108 male SD rats were divided into four groups (<i>n </i>= 27 in each group, approved by the ethics committee), namely, the sham group, control group, PLGA group, and NEP1-40 + PLGA group. A facial nerve fracture model was established for all of the groups except for the sham group. The control group received no further treatment, the PLGA group and the NEP1-40+PLGA group were supported by PLGA membrane, and the NEP1-40+PLGA group received one immediate local injection of NEP1-40 (5 μg/μL) at a dose of 10 μL. Facial nerve function analysis, electrophysiological examination, transmission electron microscope observation, HE staining, and immunohistochemical staining of myelin marker S100β and axonal marker β3-tubulin were used to evaluate the recovery of injured facial nerves of rats at 2, 4 and 8 weeks. Results At 8 weeks, the facial nerve function score of the NEP1-40+PLGA group was better than that of the control group and PLGA group (<i>P </i>&lt; 0.001), and facial nerve function was significantly restored. Electrophysiological examination of nerve action potentials at the injured facial nerve showed that the amplitude in the NEP1-40+PLGA group was higher than that of the control group and PLGA group (<i>P </i>&lt; 0.001), but there was no significant difference in latency and conduction velocity results between the groups (<i>P </i>&gt; 0.05). At 2, 4, and 8 weeks, transmission electron microscopy showed that the number of myelinated nerve fibers and myelin sheath thickness in the cross-section of the injured facial nerve in the NEP1-40+PLGA group were greater than those in the other groups (<i>P </i>&lt; 0.05). At 8 weeks, HE staining showed that the facial nerves in the control group had partially recovered, but the overall cell distribution was uneven and the boundary with surrounding tissues was slightly blurred. In contrast, the NEP1-40+PLGA group had a relatively uniform cell distribution and a clearer boundary with surrounding tissues. At 2, 4, and 8 weeks, the immunohistochemical results showed that in the cross-section of the injuried facial nerve, NEP1-40 increased the expression of neural markers S100 β and β3-tubulin, especially β3-tubulin, which was close to normal levels (<i>P </i>&gt; 0.05). Conclusion NEP1-40 is beneficial for the generation of new myelin sheaths and axons at the site of injury, and it can promote the repair and regeneration of injured facial nerves to a certain extent, thus accelerating the recovery of injured nerve function.

Malvina Nissim, Viviana Patti, Beatrice Savoldi

As Natural Language Processing (NLP) systems become more pervasive, integrating ethical considerations into NLP education has become essential. However, this presents inherent challenges in curriculum development: the field's rapid evolution from both academia and industry, and the need to foster critical thinking beyond traditional technical training. We introduce our course on Ethical Aspects in NLP and our pedagogical approach, grounded in active learning through interactive sessions, hands-on activities, and "learning by teaching" methods. Over four years, the course has been refined and adapted across different institutions, educational levels, and interdisciplinary backgrounds; it has also yielded many reusable products, both in the form of teaching materials and in the form of actual educational products aimed at diverse audiences, made by the students themselves. By sharing our approach and experience, we hope to provide inspiration for educators seeking to incorporate social impact considerations into their curricula.

Sai Kartheek Reddy Kasu

The deployment of large language models (LLMs) in mental health and other sensitive domains raises urgent questions about ethical reasoning, fairness, and responsible alignment. Yet, existing benchmarks for moral and clinical decision-making do not adequately capture the unique ethical dilemmas encountered in mental health practice, where confidentiality, autonomy, beneficence, and bias frequently intersect. To address this gap, we introduce Ethical Reasoning in Mental Health (EthicsMH), a pilot dataset of 125 scenarios designed to evaluate how AI systems navigate ethically charged situations in therapeutic and psychiatric contexts. Each scenario is enriched with structured fields, including multiple decision options, expert-aligned reasoning, expected model behavior, real-world impact, and multi-stakeholder viewpoints. This structure enables evaluation not only of decision accuracy but also of explanation quality and alignment with professional norms. Although modest in scale and developed with model-assisted generation, EthicsMH establishes a task framework that bridges AI ethics and mental health decision-making. By releasing this dataset, we aim to provide a seed resource that can be expanded through community and expert contributions, fostering the development of AI systems capable of responsibly handling some of society's most delicate decisions.

Zhou Ziheng, Haiqiang Dai, Bin Ling et al.

As AI systems become increasingly sophisticated, questions about machine consciousness and its ethical implications have moved from fringe speculation to mainstream academic debate. Current ethical frameworks in this domain often implicitly rely on contested functionalist assumptions, prioritize speculative AI welfare over concrete human interests, and lack coherent theoretical foundations. We address these limitations through a structured three-level framework grounded in philosophical uncertainty. At the foundational level, we establish five factual determinations about AI consciousness alongside human-centralism as our meta-ethical stance. These foundations logically entail three operational principles: presumption of no consciousness (placing the burden of proof on consciousness claims), risk prudence (prioritizing human welfare under uncertainty), and transparent reasoning (enabling systematic evaluation and adaptation). At the application level, the third component of our framework, we derive default positions on pressing ethical questions through a transparent logical process where each position can be explicitly traced back to our foundational commitments. Our approach balances philosophical rigor with practical guidance, distinguishes consciousness from anthropomorphism, and creates pathways for responsible evolution as scientific understanding advances, providing a human-centric foundation for navigating these profound ethical challenges.

Tim Puhlfürß, Julia Butzke, Walid Maalej

Model cards are the primary documentation framework for developers of artificial intelligence (AI) models to communicate critical information to their users. Those users are often developers themselves looking for relevant documentation to ensure that their AI systems comply with the ethical requirements of existing laws, guidelines, and standards. Recent studies indicate inadequate model documentation practices, suggesting a gap between AI requirements and current practices in model documentation. To understand this gap and provide actionable guidance to bridge it, we conducted a thematic analysis of 26 guidelines on ethics and AI, three AI documentation frameworks, three quantitative studies of model cards, and ten actual model cards. We identified a total of 43 ethical requirements relevant to model documentation and organized them into a taxonomy featuring four themes and twelve sub-themes representing ethical principles. Our findings indicate that model developers predominantly emphasize model capabilities and reliability in the documentation while overlooking other ethical aspects, such as explainability, user autonomy, and fairness. This underscores the need for enhanced support in documenting ethical AI considerations. Our taxonomy serves as a foundation for a revised model card framework that holistically addresses ethical AI requirements.

Rajesh Ranjan, Shailja Gupta, Surya Narayan Singh

The rise of autonomous AI agents, capable of perceiving, reasoning, and acting independently, signals a profound shift in how digital ecosystems operate, govern, and evolve. As these agents proliferate beyond centralized infrastructures, they expose foundational gaps in identity, accountability, and ethical alignment. Three critical questions emerge: Identity: Who or what is the agent? Accountability: Can its actions be verified, audited, and trusted? Ethical Consensus: Can autonomous systems reliably align with human values and prevent harmful emergent behaviors? We present the novel LOKA Protocol (Layered Orchestration for Knowledgeful Agents), a unified, systems-level architecture for building ethically governed, interoperable AI agent ecosystems. LOKA introduces a proposed Universal Agent Identity Layer (UAIL) for decentralized, verifiable identity; intent-centric communication protocols for semantic coordination across diverse agents; and a Decentralized Ethical Consensus Protocol (DECP) that could enable agents to make context-aware decisions grounded in shared ethical baselines. Anchored in emerging standards such as Decentralized Identifiers (DIDs), Verifiable Credentials (VCs), and post-quantum cryptography, LOKA proposes a scalable, future-resilient blueprint for multi-agent AI governance. By embedding identity, trust, and ethics into the protocol layer itself, LOKA proposes the foundation for a new era of responsible, transparent, and autonomous AI ecosystems operating across digital and physical domains.

Alexander E. Zarebski, Nefel Tellioglu, Jessica E. Stockdale et al.

Decisions on public health interventions to control infectious disease are often informed by computational models. Interpreting the predicted outcomes of a public health decision requires not only high-quality modelling, but also an ethical framework for assessing the benefits and harms associated with different options. The design and specification of ethical frameworks matured independently of computational modelling, so many values recognised as important for ethical decision-making are missing from computational models. We demonstrate a proof-of-concept approach to incorporate multiple public health values into the evaluation of a simple computational model for vaccination against a pathogen such as SARS-CoV-2. By examining a bounded space of alternative prioritisations of values (outcome equity and aggregate benefit) we identify value trade-offs, where the outcomes of optimal strategies differ depending on the ethical framework. This work demonstrates an approach to incorporating diverse values into decision criteria used to evaluate outcomes of models of infectious disease interventions.

Kenya S. Andrews, Deborah Dormah Kanubala, Kehinde Aruleba et al.

Course syllabi set the tone and expectations for courses, shaping the learning experience for both students and instructors. In computing courses, especially those addressing fairness and ethics in artificial intelligence (AI), machine learning (ML), and algorithmic design, it is imperative that we understand how approaches to navigating barriers to fair outcomes are being addressed.These expectations should be inclusive, transparent, and grounded in promoting critical thinking. Syllabus analysis offers a way to evaluate the coverage, depth, practices, and expectations within a course. Manual syllabus evaluation, however, is time-consuming and prone to inconsistency. To address this, we developed a justice-oriented scoring rubric and asked a large language model (LLM) to review syllabi through a multi-perspective role simulation. Using this rubric, we evaluated 24 syllabi from four perspectives: instructor, departmental chair, institutional reviewer, and external evaluator. We also prompted the LLM to identify thematic trends across the courses. Findings show that multiperspective evaluation aids us in noting nuanced, role-specific priorities, leveraging them to fill hidden gaps in curricula design of AI/ML and related computing courses focused on fairness and ethics. These insights offer concrete directions for improving the design and delivery of fairness, ethics, and justice content in such courses.

Louis Chislett, Louis JM Aslett, Alisha R Davies et al.

Clinical prediction models are statistical or machine learning models used to quantify the risk of a certain health outcome using patient data. These can then inform potential interventions on patients, causing an effect called performative prediction: predictions inform interventions which influence the outcome they were trying to predict, leading to a potential underestimation of risk in some patients if a model is updated on this data. One suggested resolution to this is the use of hold-out sets, in which a set of patients do not receive model derived risk scores, such that a model can be safely retrained. We present an overview of clinical and research ethics regarding potential implementation of hold-out sets for clinical prediction models in health settings. We focus on the ethical principles of beneficence, non-maleficence, autonomy and justice. We also discuss informed consent, clinical equipoise, and truth-telling. We present illustrative cases of potential hold-out set implementations and discuss statistical issues arising from different hold-out set sampling methods. We also discuss differences between hold-out sets and randomised control trials, in terms of ethics and statistical issues. Finally, we give practical recommendations for researchers interested in the use hold-out sets for clinical prediction models.

Fatima Asif, Fatima Sohail, Zuhaib Hussain Butt et al.

This review paper investigates the diverse functions of ethical hacking within modern cybersecurity. By integrating current research, it analyzes the progression of ethical hacking techniques,their use in identifying vulnerabilities and conducting penetration tests, and their influence on strengthening organizational security. Additionally, the paper discusses the ethical considerations, legal contexts and challenges that arises with ethical hacking. This review ultimately enhances the understanding of how ethical hacking can bolster cybersecurity defenses.

Fengrui Guo, Zhongyi Xue, Jiaxu He et al.

The study aimed to examine the effect of ethical leadership on employees' ethical work behavior. Furthermore, this study examined the mediating role of organizational commitment in the relationship between ethical leadership and employees' ethical work behavior. This study was conducted in a public-sector educational organization, and 500 questionnaires were distributed among targeted employees. Out of these, 400 valid responses were received from individuals working in the education sector in China. The findings showed a positive and significant impact of ethical leadership on employees' ethical work behavior. We found that organizational commitment also significantly mediates the relationship between ethical leadership and employees' ethical work behavior. The practical implications of the current study are useful for all organizations in the public sector. As ethical leadership is positively related to employees' work behavior, we recommend that organizations should develop and conduct such training programs to promote ethical work behavior. Leaders with a strong sense of ethics should be hired to encourage ethical work behavior within the organization. Furthermore, organizations can conduct management training programs, seminars, and workshops to encourage such behavior. Ethical behavior can be encouraged among employees by making it a clear requirement of their jobs. To achieve positive results, top management and leadership must educate employees on the value and importance of ethical behavior in the workplace.

Muhammad Adnan Akbar, Maria Farooq Maan

This study investigates the integration of Sartrean ethical principles in Kafka's literary works and challenges the usefulness of existentialist ethics. Sartre's Notebook for An Ethics (1983) argues that existentialism is a practical ethical theory that challenges the separation of theoretical and practical aspects. Warnock echoes this in Existential Ethics (1967). By examining key works by Sartre, including Existentialism and Humanism (1946) and Being and Nothingness (1943), the research explores the fundamental concepts of Sartrean ethics, which include freedom, bad faith, responsibility, and anguish. Sartre rejects absolute values, prioritizing subjectivity while acknowledging authenticity and good faith. Although Kierkegaard and Heidegger do not explicitly address existential ethics, they contribute to ethical concerns. The study employs a qualitative d phenomenological approach, emphasizing Ricoeur's hermeneutic phenomenology. The theoretical framework is based on Sartre's Ethics and Emotive Nuisance concepts. The epistemological position aligns with Heidegger's interpretive technique. In the Kafkaesque World, characters struggle with existential perplexity amid modern-age horrors, exploring the traumas of existence. The research develops systematic frameworks to understand the ethical standpoint of this world, where characters face entanglement in chaotic existential paraphernalia and emotive nuisance. Emotions linked to existential ethics are examined to clarify the impact of emotion on ethical conduct.

Adrian J. Marcato, Miranda Z. Smith, James E. Fielding et al.

Abstract Background The Australian First Few X (FFX) Household Transmission Project for COVID-19 was the first prospective, multi-jurisdictional study of its kind in Australia. The project was undertaken as a partnership between federal and state health departments and the Australian Partnership for Preparedness Research on Infectious Disease Emergencies (APPRISE) and was active from April to October 2020. Methods We aimed to identify and explore the challenges and strengths of the Australian FFX Project to inform future FFX study development and integration into pandemic preparedness plans. We asked key stakeholders and partners involved with implementation to identify and rank factors relating to the strengths and challenges of project implementation in two rounds of modified Delphi surveys. Key representatives from jurisdictional health departments were then interviewed to contextualise findings within public health processes and information needs to develop a final set of recommendations for FFX study development in Australia. Results Four clear recommendations emerged from the evaluation. Future preparedness planning should aim to formalise and embed partnerships between health departments and researchers to help better integrate project data collection into core public health surveillance activities. The development of functional, adaptable protocols with pre-established ethics and governance approvals and investment in national data infrastructure were additional priority areas noted by evaluation participants. Conclusion The evaluation provided a great opportunity to consolidate lessons learnt from the Australian FFX Household Transmission Project. The developed recommendations should be incorporated into future pandemic preparedness plans in Australia to enable effective implementation and increase local utility and value of the FFX platform within emergency public health response.

Luyao Zhang, Yutong Sun, Yutong Quan et al.

As CryptoPunks pioneers the innovation of non-fungible tokens (NFTs) in AI and art, the valuation mechanics of NFTs has become a trending topic. Earlier research identifies the impact of ethics and society on the price prediction of CryptoPunks. Since the booming year of the NFT market in 2021, the discussion of CryptoPunks has propagated on social media. Still, existing literature hasn't considered the social sentiment factors after the historical turning point on NFT valuation. In this paper, we study how sentiments in social media, together with gender and skin tone, contribute to NFT valuations by an empirical analysis of social media, blockchain, and crypto exchange data. We evidence social sentiments as a significant contributor to the price prediction of CryptoPunks. Furthermore, we document structure changes in the valuation mechanics before and after 2021. Although people's attitudes towards Cryptopunks are primarily positive, our findings reflect imbalances in transaction activities and pricing based on gender and skin tone. Our result is consistent and robust, controlling for the rarity of an NFT based on the set of human-readable attributes, including gender and skin tone. Our research contributes to the interdisciplinary study at the intersection of AI, Ethics, and Society, focusing on the ecosystem of decentralized AI or blockchain. We provide our data and code for replicability as open access on GitHub.

Eduardo C. Garrido-Merchán, Sara Lumbreras-Sancho

This paper adds to the efforts of evolutionary ethics to naturalize morality by providing specific insights derived from a computational ethics view. We propose a stylized model of human decision-making, which is based on Reinforcement Learning, one of the most successful paradigms in Artificial Intelligence. After the main concepts related to Reinforcement Learning have been presented, some particularly useful parallels are drawn that can illuminate evolutionary accounts of ethics. Specifically, we investigate the existence of an optimal policy (or, as we will refer to, objective ethical principles) given the conditions of an agent. In addition, we will show how this policy is learnable by means of trial and error, supporting our hypotheses on two well-known theorems in the context of Reinforcement Learning. We conclude by discussing how the proposed framework can be enlarged to study other potentially interesting areas of human behavior from a formalizable perspective.