Module in Ethics 2022
Module in Ethics 2022
MODULE IN
ETHICS
2
PREFACE
Theodore Roosevelt said, “To educate a man in mind and not in morals is to educate
a menace to the society”. Thus, this module will cover the most vital moral principles
with the aim to inculcate among the learners the values of morality which will help
them draw a clearer line between what is right and what is wrong.
Although this would not equate to the experience of learning the subject in a
classroom, it will, at the very least, allow students to grasp the necessary concepts
as the makers of this module put forth the best of their knowledge in utilizing
information from reliable sources and references.
The developers of this module is hoping to bring forward the most precious values of
humanity that will lead towards acquiring true morality.
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TABLE OF CONTENTS
Preface . . . . . . . . . . i
Chapter One MORAL AND NON-MORAL STANDARDS . . 1
Chapter Two THE MORAL EXPERIENCE. . . . 9
Activity
Take a deep breath and say the word “morality” in your mind three times.
Then, on a separate sheet of paper write a one-sentence description for each picture
using your understanding of the word morality as the guide of your judgment.
Photo A
Source: en.wikipedia.com
Morality
Morality on the other hand is about the rules that govern the promotion of
human goodness so that individuals and the society may flourish (Pojman, 2005).
Morality then speaks of norms (Pojman, 2005) or rules of human conduct. If ethics is
theoretical, morality is practical and
most of the time relative. What we
believe to be moral in our culture may
not be for the other. Religion also
influences our view of morality. For
example, Muslims consider eating
pork as haram or forbidden because
the Holy Quran says that pork is
impure while for Catholics, a fiesta is
incomplete without lechon baboy.
Despite the fact that legality
and morality should always go hand in
hand, this is not always the case. Law
is a system of rules in a specific
country enacted by its ruling agency
and once violated a corresponding
punishment is given. Cheating during
a quiz may be morally unacceptable
but you can’t be put to jail just
Photo D
because you let your classmate copy your answers. Hence, what is immoral may
sometimes be not illegal
Why be ethical?
` Morality is, as Socrates said, “How we ought to live.” It is therefore important
that we study Ethics so that we would be able to align our thinking, feeling, and
action to what is good and beneficial not only to ourselves but to a much larger
community as well. For Boone (2017), Ethics helps us understand the world by
providing structure to it through the standards, virtues, and rules that it provides that
guide our behavior; he explains why it is important for us to act ethically with these
points:
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1. Acting ethically is a requirement for life. Ethics help us choose the best
way to act so that the things that we do will not be aimless, pointless, and random;
hence, we live a life that is happy, productive, and purposeful.
In this time of pandemic, you have a moral obligation to yourself to keep your
mind and body healthy by following certain health measures.
2. Acting ethically is a requirement for society. Kindness matters; it helps unite
the society. As members of a much wider community there are roles to play and rules
to follow. Ethics helps build relationships that keeps the society from falling apart.
That is why, people are advised to stay at home in order to save other
people’s lives during this pandemic. If a Manila-based worker wants to go back to his
province, he needs to see his plan according to a much larger scheme of things
before deciding and not just according to his individual needs. One must do his or her
part in making everyone safe and avoid the risk of viral contagion by not travelling; it
is in this sense that the Balik/Hatid Probinsya Program of Senator Bong Go becomes
problematic.
3. Acting ethically has a religious purpose. Because we need incentives to act
morally, religion provides such reward. Acting according to the norms of religion
would make you take hold of the promise of an eternal reward, doing otherwise
would entail an after-life suffering. That is why, for some people, doing what is right
would mean following the commands of the holy text of their religion.
In 2021, the Philippines will celebrate its 500 years of being Christianized.
Christianity was signalled in the country when Magellan and his troops first landed in
Homonhon Island, Eastern Samar. Our country is the only predominantly Catholic
nation in the Asian region. In the present COVID-19 situation, it was featured in the
news that President Duterte said to shoot all those who would violate the lockdown
rules. Is his statement morally upright based on the teachings of Christianity?
4. Acting ethically is for the benefit of oneself. Kindness begets kindness. Even
when one behaves appropriately because of self-interest, surely good things will
follow. For Eastern philosophy, a good act brings good karma.
We have this proverb “Ang susi sa kaligayahan ay ang pagiging
mapagmapasalamat”. That is why, you feel happy when you pack food for our
COVID-19 frontliners because you feel grateful for their heroism. That feeling of
happiness is a personal gain yet it benefits not only yourself but others as well.
5. We act ethically because humans are basically good. This is the major claim
of moral philosophy. Humans are naturally good and they try to behave accordingly.
Do humans act accordingly because they have to, or do they pursue an ethical life
because there are acts that in themselves are naturally good and worth pursuing?
What do you think?
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Terrorism Bill is impractical because turning a blind eye to what the government is
doing is not a practice of democracy.
Moral versus Non-moral Standards
Moral standards are principles that have moral impact. This definitely point
out to knowing what is good and bad. Moral standards provide a structure on how
you are going to live your life and how you relate with others in harmony as it outlines
the values that you share with others to promote goodness to everyone, or the
common good. That is why, not keeping your word, taking advantage of others, or
tarnishing your friend’s reputation in social media are seen as moral misconducts
because they do not promote goodness. Rules about table manners, classroom
procedures and routines, or dressing up for a party are considered non-moral
standards because they are outside the scope of morality, they do not have ethical
considerations and would not give a great dose of guilt when not followed. To violate
a moral code with intention is to be immoral. An amoral act is neither moral nor
immoral. Feeling angry is natural, anger is amoral; but the act of killing someone due
to anger is another thing—it is immoral.
By now, you shouldn’t be surprised if in the preceding activity only the middle
picture speaks about morality. Answering your phone in a meeting, although it is
disturbing to others, does not mean immorality but stealing (the middle picture) does.
To sleep during a classroom discussion does not have a great moral impact but the
intention for doing so may convey a moral question.
ASSESSMENT
On a separate sheet of paper, answer the following questions directly:
[Grab your reader’s attention with a great quote from the document or use this space to
emphasize a key point. To place this text box anywhere on the page, just drag it.]
1. In the Venn Diagram below, mention the similarities and differences of Ethics and
Morality.
Ethics Morality
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3. In the T-Chart provided below, write the differences of moral and non-moral
standards.
REFERENCES
Pojman, L.P. (2005). How Should We Live? : An Introduction to Ethics. CA: Cengage
Learning.
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In the first lesson, we have discussed how ethics and morality are defined.
We also drew a line between moral and non-moral standards. These standards
provide structure to moral experience. Have you ever asked yourself: “Am I good?”
“If so, why am I doing things that are morally wrong?” “If man is basically good, why
do I have the tendency to do bad things?” “Why should I consider others even when
they are mean and uncomprehending?” These questions make you reflect critically
to find out the goodness of your experience as a moral being; and that’s what ethics
is all about—to have a rational understanding of the goodness of your experience.
LEARNING OUTCOMES
At the end of this lesson, you should be able to:
1. identify the two elements of moral experience;
2. explain the nature of banned acts; and
3. distinguish the two parts of moral experience.
Activity
Below is a poem attributed to St. Teresa of Calcutta. Read and internalize
the poem and answer the given question.
Photo A
Source: en.wikipedia.com
Analysis: Based on your answer in the activity, how can you say that an experience
is moral?
The Moral Experience
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There are two impulses or motives that the moral experience is anchored.
First, those that are directed towards self-preservation and second, those that are
directed to others. We said that a moral act has intentions. These intentions or
motives urge us to perform acts that benefit ourselves and those that promote the
welfare of others be it to our own blood or others who are unrelated to us (Skutch,
2007).
Assessment Questions:
REFERENCES
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Pojman, L.P. (2005). How Should we Live?: An Introduction to Ethics. CA: Cengage
Learning.
Skutch, A.F. (2007). Moral Foundations: An Introduction to Ethics. VA: Axios Press.
CHAPTER 3: THE MORAL DILEMMA
Since we have already tackled what a moral experience is, we now go with
your experience of coming to a choice of what and how to act when two opposing
actions that are morally relevant come together. This is more than just answering the
question: “Sino ba ang pipiliin ko, ang mahal ko o ang mahal ako?” In your life, you
were presented with many choices to decide on a single matter. Choosing morally
appropriate action can be difficult but because you are a moral agent, you need to be
critical and bravely choose what is best not just based on self-interest but on the
common good.
LEARNING OUTCOMES
At the end of this module, you should be able to:
1. determine the levels of moral dilemmas;
2. define the nature of moral challenges; and
3. explain the nature of moral reasoning.
Activity
Look at the pictures below. Imagine yourself that you are working for the
government as a law enforcer and at the same time you have a strong belief as a
Christian in the sanctity of life and that your education made you learn that every
person with an alleged crime has the right to fair trial.
Source: Ressurgent.PH
Will you follow the walking order of then President Ferdinand Marcos or will you stick
to what you have learned in church and in school? Why?
Analysis: Why do you think people have difficulty in making a decision that is
significant to his moral standing?
Moral Dilemma
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Sometimes choosing is a hard thing to do. Just like in the activity, orders
coming from powerful persons that you are working for might not be aligned with the
beliefs of your religion or with what your education says. Not following orders from
your boss might make you lose your job. Setting aside your ideals might also give
you a gnawing conscience.
As moral agents, encountering moral dilemmas is not an uncommon
experience. Read this excerpt adopted from Morrow (2018, p. 14):
In 1981, the long-running advice column "Dear Abby" published
the following letter:
Greetings, Abby! I needed some Scotch tape, so I went to my
son's desk and found the first few pages of a letter he'd written
to his girlfriend. “I am just interested in becoming stoned,
spending money, and having sex,” it said.
I didn't read any farther.
My initial thought was to confront him about it, but he'd claim I'd made a mistake. The
father is torn between maintaining his son’s privacy and in making sure that his
child’s well-being is protected. Not only that, he thinks he cannot do both at the
same time and would need to choose only one act. If he keeps quiet about what he
read from his son’s desk, his son might continue his vices. If he doesn’t, it would
entail that he does not have respect for his son’s privacy. If you’re in the position of
this confused father, what will you do?
One is in moral dilemma when he is in conflict between two moral principles
to which he feels committed and no matter what he will choose something bad will
eventually happen (Pojman, 2005; Kowalski, 2011).
Photo C
Source: en.wikipedia.org
consider a more general obligation, our obligation for the greater good. If following
the order of the President to kill people is just a matter of taking orders as a job then
it does not come from a universal principle that promotes the common good but only
for self-interest; so, you will refuse to shoot people dead even when it means losing
your job.
However, not all dilemmas
MORAL DILEMMA
are moral dilemmas. Choosing
what color of dress to wear in a A moral dilemma is a circumstance
party, deciding on what snacks to where a moral agent is confronted with
have or where to book your next two or more morally relevant actions
weekend getaway are not moral which he can perform; however, he
dilemmas. Moral dilemmas are cannot perform all of the actions and
those conflicting choices under the thus needs to choose.
scope of moral standards that we
have learned in Module 1.
Levels of Moral Dilemma
1. Individual or Personal Level. This involves making moral judgment and
eventually come up with a sound moral decision that concerns the individual life of a
person. It does not bear a great impact to the society at large.
For example: A woman was about to deliver her first born. However, her
pregnancy was ectopic and she only has this chance to have a baby. Because of
complications, she was rushed to the operating room unconscious. The doctors
talked with her husband and said that they can only save one life, the mother or the
baby. If you were the husband, whose life would you want to save?
2. Organizational Level. This is about the moral dilemma of a person in an
organization. Workplaces, business establishments, schools, and other
organizations have regulations, procedures or even values that may challenge the
moral principles of a member of that organization.
For example: One teacher believes that students should get the grade that
they worked for and frowns at the practice of mass promotion. When the school year
ends, she submitted the grades of her class to the principal. The principal asked her
to change the grades of 10 of her students who got failing marks so that they can
pass and move to the next grade level. If not, her teacher performance report will be
affected. If you are the teacher, will you change the grades?
3. Systemic Level. This is in the level of society at large. Moral dilemmas
concerning the different social institutions that affect the life of the whole society
covers this level.
For example: The President’s war on drugs poses a systemic moral dilemma.
Eradicating the sale and use of illegal drugs in the country is a good thing. However,
the problem lies in the implementation of the war on drugs. The country also does
not have enough budget to spend for the total rehabilitation of those involved in drug
trade. But is killing the only solution?
Moral Reasoning
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reasoning. That is why, you don’t make a decision when you are overly happy or
deeply sad. If you're a Christian and want to know how to make a decent moral
decision, here's a technique recommended by St. Ignatius of Loyola, the founder of
the Society of Jesus (Jesuits): https://www.ignatianspirituality.com/making-good-
decisions/an-ignatian-framework-for-making-a-decision/
ASSESSMENT
On a separate sheet of paper, do the following:
1. Write your personal experience about having a
moral dilemma. What happened? What were the
options that you needed to choose from? What was
your decision? How did you decide? Limit your story
to three paragraphs only.
2.) Then, answer these questions and provide
explanations to your answers. Limit your answers to
each in exactly five sentences: Photo D
Source: en.wikipedia.org
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REFERENCES
Photo A Photo B
Source: Resurgent.Phil
Based on your current belief of freedom, are these protests right? Why or why not?
Analysis: Based on the activity, why do you think freedom is necessary to human
life?
is not based plainly on biological instincts as that of the other animals but with our
ability to think about our actions and use our freedom to choose. Non-human animals
also do not have free will. Hence, they are slaves of nature; they act according to
how they are genetically programmed. Though they may show benevolent human-
like acts called protomoral behaviors (see Skutch, 2003), these behaviors are not
moral because they are not done with reason and with freedom but due to their DNA
programming.
Another thing that makes humans the only moral creature is culture. Non-
human animals do not have a culture. Socio-cultural factors like history, beliefs,
ideals, and worldviews shape our moral principles. Culture is a factor in shaping
moral codes and these moral principles are themselves part of culture. That is why,
we say that morality could vary from one culture to another.
Remember, morality is how we ought to live. Let us not forget the word
“ought” in there because it is in having the freedom to choose that that “ought” would
require us to think hard about our actions and only humans among all other animals
have that ability. Rationality is the capacity to think hard in order to make an upright
decision. Both rationality and freedom are required in making moral acts and only
humans have both; these two then make humans as the only moral creature. If
human beings act according to their DNA-programmed instincts and not according to
freewill, then there is no need for moral reasoning. They will not need the freedom
and will to think and decide about what’s right and what’s wrong, will not ever
experience moral dilemma, are not bound to make choices and hence, will have an
existence similar to that of the birds, dogs, and other non-human animals or will live a
brutish life. That is why, in teleseryes, a protagonist will confront a conscience-
numbed antagonist with the line: “Hayop ka!”
Freedom
We have been talking about freedom—but what really freedom is? Why
would people risk their lives in this time of pandemic in going to streets to
demonstrate for us so we can maintain our freedom of speech and expression that is
threatened by the new Anti-Terrorism Bill? It goes to show that freedom is basically
important. Here are some of the things people say about the different sorts of
freedom:
Photo F
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Photo G
Source:pinterest.phil
These pictures above show how freedom is defined in the context of same-
sex union, media and expression, and religion. In the light of ethics and morality, we
will consider St. John Paul II’s definition.
Skutch (2007) identified two
meanings of freedom in relation to
morality:
1.) Freedom from prior
determination. This means that we
are not tied to the influence of any
Photo H
past (e.g. DNA-programming; early
experiences; ex-girlfriend), and we
use ourAlegoo.com
Source: free will. Free will means having a firm stand to make a choice without being
hindered
2.) Freedom to express one’s
MORAL FREEDOM
own nature. This can imply two
things. A.) Being able to satisfy a Moral freedom is to choose and do the
particular desire without external right thing that should be done without
obstacles like laws and customs as being hindered.
these desires are part of our total
nature. It is being away from the
things that stops us from expressing our total personality. For example, marrying
someone you love based on your sexual preference. B.) Being able to satisfy our
primary needs which, being an animal, are biologically-determined, without being
hindered by our own attitudes. This is something internal. For example, being able
to control your desire to steal for food and instead find acceptable means to feed a
hungry stomach.
We have previously learned that morality is about how we ought to live. John
Paul II’s definition of freedom relates with morality as it points out the capacity to do
what should be done and not merely what is wished to be done. As we said, ethics is
about coming up with and executing a morally upright decision through moral
reasoning. If we will just do whatever we want, then we become like irrational non-
human animals that are slaves of passions and impulses. Moral freedom, on the
other hand, allows us to think deeply about what is good and wrong, and then to
choose freely whether or not to do what we "ought" to do. Ethical freedom means
being able to do what is good without being hindered and being able to hinder
oneself to do evil.
ASSESSMENT
Assessment Questions:
1. Based on the post below, explain the view of determinism and how it
becomes a threat to Ethics.
REFERENCES
Balckburn, S. (2001). Ethics: A Very Short Introduction. NY: Oxford University Press,
Inc.
Skutch, A.F. (2007). Moral foundations: An Introduction to Ethics. VA: Axios Press
LEARNING OUTCOMES
At the end of the lesson, you are expected to:
1. articulate the definition of culture;
2. attribute facets of personal behavior to culture; and
3. feel proud of one’s culture and express the desire to propagate it.
Activity: Make a personal data containing your name, what you eat, your residence,
your language, how you dress, your sports, your family, family celebrations and your
arts and music.
On a separate sheet of paper, answer the following questions:
1. What do my personal data speak of my personality?
2. How does culture affect my way of seeing things and relating with others?
3. What are my manifestations that I feel proud of my culture?
Culture defined
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1. Culture is learned.
We acquire knowledge that are passed on to us by our parents, primal adults
and the people around us both directly and indirectly. Children absorbed the
information given to them from the day they were born. This form of learning cannot
be attributed to biological factors alone. Cultural leaning, then is based on the ability
or human capacity to use symbols that do not have a direct or natural connections to
the things they represent.
4. Culture is symbolic.
Culture operates within a realm of symbol construction and symbol usage. It
is learned, shared and transmitted using a complex set of symbols used to
communicate called language. It can be oral or written, gestures, hand signs, body
language, facial expressions. Culture is transmitted through the aid of language. It
enables us to recall knowledge encountered in the past giving us a notion of time. On
the other hand, we use symbols to communicate our emotional condition. Symbols
we use and see are bound by the culture to which they were formed.
6. Culture is adaptive.
Cultural adaptation is the evolutionary process that modifies the social life of
the people in the given natural environment. It is an adjustment strategy people
utilize or employ to respond to the changes in the natural or social environment, or
the method used to react properly with respect to stimuli that are available. The
strategy could be biological, technological or socio-behavioral in nature.
8. Culture is compulsory.
Being a member of a society also means that you become a subject of the
society to which you are born and socialize. One learns culture by conditioning.
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All human cultures and societies interact to other cultures which are either
related or totally distinct from one another. This contact could either result to copying
or borrowing of some aspects of one culture resulting to the transformation of one
culture or both. Interaction can happen in the form of domination or colonialism. A
dominated society is forced and the subjected to the culture of the defeated and this
may result to the acceptance of the dominant religion, political authority, educational
system, and even the way of speaking and thinking.
Culture functions to mold and establish a social identity that brings people as
well to the knowledge of common objectives which member would try to achieve.
Culture, indeed, provides norms, customs, laws, and moral demands that are to be
followed. In general, culture plays a vital role the development of the human person.
In every aspect of the human person, the cultural background can be very visible.
Culture has an essential influence on the moral development of the human person
since morality is just one of the cultural aspects.
Culture influences the moral development of the people through the following
points:
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1. Culture is always social and communal by which the relationship of the people
towards one another. And their experience as a people are the culture’s meadow. It
is in this relationship and communal experience that culture influences the moral
development of its members. It is important to note that morality as principle is
promoted because primarily of the relationship within the community. Laws and rules
and standards of attitudes and behaviors are set and promulgated by the community
to promote the relationship that binds them together as a people.
2. Culture defines the normative principles and behaviors of the society. It defines
which particular principle and behavior that should be kept that would serve the best
interest of the community. There would be a definition on what are the principles also
that should not be promoted or rejected. These defined normative principles and
behaviors inform and indoctrinate the members as they live and relate with the
community. These would shape also the kind of moral judgement a person has,
which is most of the time congruent to the general moral judgment.
4. Culture helps in generating the character and identity of its people, it also includes
the moral character. Culture conditions the mind- the way people think and the way
we perceive the world and their relationship with one another. If a culture is
aggressive, those who are in it become aggressive in their relationship with one
another. Conversely, if a culture is unjust, the same may be developed among the
people who are in it.
5. Culture identifies the authorities or the governing individuals or groups. They are
the symbol of guidance and control. In many cultures, men always are most of the
time looked up to as leaders overseeing the order of the community. They are
expected to give guidance to the body. People submit themselves to the authority: be
it patriarchal or matriarchal. By their very authority as they represent the populace,
the members look at them as people who promote and keep the set of rules and laws
that govern the community. Their moral judgements are considered essential in
moral issues of the community.
ASSESSMENT
Activity: Make a personal data containing your name, what you eat, your
residence, your language, how you dress, your sports, your family, family
celebrations and your arts and music and answer the following questions:
1. What do my personal data speak of my personality?
2. How does culture affect my way of seeing things and relating with others?
3. What are my manifestations that I feel proud of my culture?
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REFERENCES
Alata, EJ and EJ Ignacio (2019). Building and Enhancing New Literacies Across the
Bulaong, O., et. al (2018). Ethics Foundation of Moral Valuation, Manila: Rex Book
Store.
Inc.
Inc.
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LEARNING OUTCOMES
Activity:
On a sheet of paper, in five sentences, give your own view about the racial
discrimination being experienced by the colored men and women in the United
States of America, in particular with the death of George Floyd.
Introduction
The recent event that shook human rights advocates in the world particularly
in the United States of America was the death of George Flyod, a black American.
His last words continue to haunt us today: “Sir, I cannot breathe” brings to mind the
deep-seated concept and understanding of being able to subjugate people because
of their sex, color and religion.
In the world today, we recognize that the many cultures of the world have
their own beliefs, values and practices that have developed in particular, historical,
social, material and ecological contexts and that it makes sense that they would differ
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from our own and that none are necessarily right or wrong, good or bad. Then, we
are engaging in cultural relativism.
Cultural relativism is the ability to understand a culture on its own terms and
not to make judgements using the standards of one’s own culture. Its goal is to
promote understanding of cultural practices that are not typically part of one’s own
culture. Using the perspective of cultural relativism leads to the view that no one
culture is superior that another when compared to systems of morality, law, politics
and etc. It is a concept that cultural norms and values derive their meaning within a
specific social context. This is also based on the idea that there is no absolute
standard of good and evil. Therefore every decision and judgment of what is right
and wrong is individually decided in each society. It also means that any opinion on
ethics is subject to the perspective of each person within their particular culture.
Overall, there is no right or wrong ethical system.
Today more than ever, people are Many people strive to do good every
drawn to certain career options day and most want to have the
because they have no other choice. chance to seek happiness in some
In cultural relativism, you get to way. This makes cultural relativism
pursue your own interest without inviting. However, people are not
restrictions. You set the definitions perfect. We are forgetful, we lie, in
of what you can have and what you other words, we backslide. Without a
cannot have. When done earnestly, group moral code in place to govern
each person would get to focus on decisions, anything could happen
his/her strengths instead of his/her when we experience these moments
weakness. of imperfection.
rest. Such a system promoted the that are in place are those which are
individual’ definition instead of a set by then individual involved, which
group definition, a society can means everyone is pursuing one’s
evolve because there is a natural own position of strength. Diversity
level of respect built into the cannot be created when the
process. One is given the right to emphasis of a society in individualistic
pursue life in his own terms gain that can come at the expense of
others.
5.It preserves human culture. 5.It draws people away from one
another.
Humanity is a very diverse set of
thoughts, traditions, ideas and Cultural relativism can both promote
practices. Over time, the traditions people coming together to share their
of humanity are set aside so that a strengths and can encourage people
set of standards can be appeased. to draw apart from one another.
Because each person is uncertain of
Under the theory of cultural
what codes and standards another is
relativism, such an appeasement
following, the natural inclination for
may not be necessary. It wouldn’t
self-preservation causes people to
even be a consideration.
draw away. One might desire to
develop a close-knit community at
first, but each demon causes people
to back away instead of closing ranks.
7.It can be excluded from cultural 7.It could limit humanity’s progress.
relativism.
Cultural relativism is often seen as
Under the theory of cultural progression but it is not always that
relativism, each culture can be way. When the ability to judge one
treated as an individual. Moral standard from another is removed,
codes of a culture can be defined then the comparative process of
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on a singular or larger scales, it becomes easier to keep and embrace the traditions
that humanity has developed with the passage of time.
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1. Learn about other cultures. The first step to multi-culturalism is to know about
cultures other than your own. For it follows that if we do not know others’ culture, the
less welcoming and tolerant we become.
2. Familiarize oneself with how discrimination and prejudice appear in one’s own
culture. We need to be able to spot and identify and confront patterns of
discrimination and prejudice in our own lives.
3. As you are, so you will behave. The key to genuine multicultural literacy is core
values, that is- what one really believes about people who are different from us.
ASSESSMENT
Assessment Questions:
Part I. Give your personal comment about the situations below (Reference:
The Challenge of Cultural Relativism by JAMES RACHELS retrieved from
https://faculty.uca.edu/rnovy/Rachels--Cultural%20Relativism.htm)
Are the practices of the Greeks (cremation) and Callatians (eating the body of their
dead father) acceptable to you? Why?
2. Eskimos customs turned out to be very different from our own. The men often
had more than one wife, and they would share their wives with guests, lending
37
Are the Eskimos immoral because of their sexual practice? State your argument,
whether you agree or not.
REFERENCES
Alata, EJ and EJ Ignacio (2019). Building and Enhancing New Literacies across the
Inc.
We all are born into a culture. In our case, it is the Filipino culture. We had
been brought up by this culture and the way we look at things and how we relate with
one another speak volumes of who we are and what we had been through.
LEARNING OUTCOMES
At the end of the lesson, you will be expected to:
1. analyze crucial qualities of the Filipino moral identity in their own moral
experiences;
2. evaluate elements that need to be changed; and
3. feel proud of one’s heritage.
Activity
On a separate sheet of paper, fill up a T-chart on the strength and weaknesses of the
Filipino.
Introduction
Our culture is a big reflection of our great and complex history. It is product of
the interaction we had from the different people we have interacted with as a nation.
A blend of the Malayo- Polynesian and Hispanic culture with the influence from
Chinese, Indians, Arabs and other Asian cultures really contribute to the customs and
traditions of the Philippines.
Our culture is unique compared to other Asian countries and beliefs applied
everyday in the life of the Filipinos reveal how rich and blessed the culture, we
Filipinos have.
39
One way to understand better our Filipino culture, it is proper and fitting that
we take stock of ourselves by taking a look at our characteristics and see how these
can strengthen the good in our cultural values and correct what is excessive in them
and supply for their deficiencies.
By asking ourselves these questions we will be able to see the light of the
why and how of our being Filipinos: From whom do we draw our self-identity? Where
do we find the deepest meaning in our lives? How do we react to suffering? How do
we commit ourselves to our ideals of life? What is our view of the world in all its depth
and hidden reality?
1. Filipino’s self-identity
We are family-oriented. The anak-magulang relationship is of primary
importance to us Filipinos. Ama, ina, anak are culturally and emotionally significant
to us Filipinos who cherish our filial attachment not only to our immediate family, but
also to our extended family (ninongs, ninangs, etc). This family-centeredness
supplies a basic sense of belonging, stability and security. It is from our families that
we Filipinos draw our sense of identity.
2. Meaning in Life
We are meal-oriented. (salu-salo, kainan). Because Filipinos consider almost
everyone as part of the family (parang pamilya), we are known for being gracious
hosts and grateful guests. Serving our guests with the best we have is an inborn
value to Filipinos, rich and poor alike. We love to celebrate any and all event with a
special meal. Even with unexpected guests, we Filipinos try our best to offer
something, meager as it may be, with the traditional greeting: Tuloy po kayo at
kumain muna tayo.
3. Sufferings in Life
We Filipinos are kundiman-oriented. The kundiman is a sad Filipino song
about wounded love. Filipinos are naturally attracted to heroes sacrificing everything
for love. We are patient and forgiving to a fault (magpapaka-alipin ako nang dahil sa
iyo). This acceptance of suffering manifests a deep, positive value of Filipinos’
kalooban.
4. Life-Commitment
We Filipinos are bayani-oriented. A bayani is a hero. We Filipinos are natural
hero-followers. For all our patience and tolerance, we will not accept ultimate failure
and defeat. We tend instinctively to always personalize any good cause in terms of a
leader, especially when its object is to defend the weak and the oppressed. To
protect this innate sense of human dignity, Filipinos are prepared to lay down even
their lives.
5. World-View
We Filipinos are spirit-oriented. We are often said to be naturally psychic. We
have a deep-seated belief in the supernatural and in all kinds of spirits dwelling in
individual persons, places and things. Even in today’s world of science and
40
8. Ningas cogon
9. Gaya-gaya mentality
To the student: On a piece of paper, suggest one or two courses of action of
every observed weak Filipino character.
ASSESSMENT
Assessment Questions: (For items 1 and 2 you only have to choose one, either #1
or #2).
1. Make an analysis of the song Ako ay Pilipino on the qualities of the moral
identity of the Filipino.
3. Write a personal essay about your own analysis of what we are at present
i.e. slow economic progress, high cases of graft and corruption, lack of
social cohesion, etc. and why we are like that vis-a-vis our value system
and way of life. From that standpoint how do you project our country will
become in the next ten years or so.
42
REFERENCES
Abesamis, JT and M. Franco (2014). Society and Culture A Liberal Approach to
Catholic Bishops Conference of the Philippines (2004). Acts and Decrees of the
Second
Leano, R. and A. Gubia-on (2018). Ethics for College Students, Manila: Mindshapers
Co.
Inc
43
LEARNING OUTCOMES
2. explain that human values are necessary for human survival; and
Activity
On a sheet of paper, draw a big circle with your name on it. Around your
name, write the values that you cherish most in life.
Values represent aspirations and goals: the motives and purposes we seek.
They are emotionally charged. They give power to our ideas and understandings
such that they constitute the driving force behind individual and group behaviors. The
term is also used to designate the moral characteristics that are inherent in a subject
such as piety, responsibility, secularism and respect among others. Universal,
however is an adjective that is related to what belongs or which relates to the
universe. The concept refers to the set of all things created and what is common to
all its kind.
44
1. Power – social status and prestige, control or dominance over people and
resources
8. Tradition – respect, commitment, and acceptance of the customs and ideas that
traditional culture or religion provide
10. Security – safety, harmony, and stability of society, of relationships and of self
The values enshrined in the Charter of the United Nations (UN) states that
respect for fundamental human rights, social justice and human dignity, and respect
45
for the equal rights of men and women serve as overarching values to which
suppliers of good and services to the UN are expected to adhere.
The function of most of these basic values is to make it possible for every
human being to realize or maintain the highest level or most basic universal values of
life, love and happiness. Here are some of the basic universal human values:
stress
ASSESSMENT
1. Write a cinquain describing any of the basic human values explained in the
lesson.
2. Compose a diamante poem on any of the basic human values explained in the
lesson.
3. Make a three-column chart on the eleven basic human values. On the first
column fill it up with the 11 Basic Human Values. On the second column, relate how
this value is being applied today. On the third column, make your personal
commitment how you will live out these values in your daily living.
REFERENCES
Bulaong, O. (2018). Ethics Foundation of Moral Valuation, Manila: Rex Book Store.
Leano, R. and A. Gubia-on (2018). Ethics for College Students, Manila: Mindshapers
Co. Inc.
Future, UNESCOAPCEIU.
LEARNING OUTCOMES:
Activity
Write a detailed description of yourself. What are your life's objectives? How
do you set your life's objectives? How do you know what's right and what's wrong?
What have been your life's accomplishments and failures?
Introduction
of wishes, but it does so after consideration of whether or not the object of my desire
is good. Philosophers frequently focus on the word good when discussing how we
get from our desires to our values. G. E. Moore (1873-1958), a philosopher,
contended that the term "good" cannot be defined because there is no standard
against which we may determine what it means. He dubbed this incapacity to define
evaluative terms "the naturalistic fallacy," because it thinks that evaluative
terminology can match something in nature or reality. He maintained that good was a
non-naturalistic characteristic that science could not verify (Baldwin, 2010).
As they connect to his or her upbringing and social setting, every individual
will value specific goods, states of mind, or behaviors. As a result of its geographical
position, historical trajectory, or ideational background, any society will privilege
specific items, states, and behaviors. To assert that there exist universal values, on
the other hand, entails attempting to discover something that applies to all people
and societies as a result of their shared humanity. Scientific research, social science
testing, or philosophical meditation could all lead to universal ideals. More
malevolent means, such as imperial actions, ideological and religious preaching, or
economic exploitation, may also be to blame.
To investigate universal values, one must pay attention not just to the values
themselves but also to how they have manifested themselves in the contemporary
world order. The subject of ethical investigation is values. The phrases ethics,
morality, and values are sometimes used interchangeably. Although these terms are
often used interchangeably in English, philosophers separate them in the following
way. Morals and morality, according to most philosophers, come from rationality,
although values can come from social settings, emotional dispositions, or rationality.
Although these terms are often used interchangeably in English, philosophers
separate them in the following way. Morals and morality, according to most
philosophers, come from rationality, although values can come from social settings,
emotional dispositions, or rationality.
On the other hand, ethics is the study of morals, including its origins,
applications, justifications, and linkages. A number of attempts have been made to
describe universal human values. Professor Hans Kung, a Catholic theologian from
the University of Tubingen in Germany, was instrumental in the establishment of the
Parliament of World Religions, which produced the Declaration Towards a Global
Ethics. Sri Ravi Shankar, a Hindu spiritual teacher, has produced a Universal
Declaration of Human Values. Both of these documents place a strong emphasis on
values, and they overlap in a number of ways. What are the best ways to find
universal values? There are a variety of approaches to determining whether such
values exist. Those approaches may probably be divided into three groups: scientific,
historical, and dialectic.
who was a disciple of Socrates (470-399 B.C.), perhaps antiquity's greatest Greek
philosopher. Socrates did not write anything down, instead questioning the citizens of
Athens about their values. He would frequently raise more questions than answers
during those interrogations, pointing out how established traditions may not always
reflect what is best for the individual person. Plato maintained that ethics and morals
should be understood through the concept of virtues, or the standard of excellence
within particular occupations as a guide for how to act, in numerous dialogues using
Socrates as the major figure. Being a good captain, for example, entails preventing a
ship from crashing. E4J University Module Series: Integrity & Ethics Module 2:
Universal Values and Ethics 4 that the ship's cargo and passengers reach safely in
port, and that the ship is seaworthy. However, when it comes to universal principles,
we're talking about what it means to be a good human being, not just a good pilot.
This means that being a good person necessitates an awareness of one's role in
society as well as the traditions and rules that come with it. Respect for one's elders
is a major Confucius concept.
1. Trustworthiness
Honesty, integrity, reliability, and loyalty are some of the behavioral attributes
that are associated with trustworthiness.
Honesty
Honesty is the most fundamental ethical value there is. Honesty is associated
with honorable people, and we like and trust those who are truthful.
Integrity
An ethical individual makes the same decisions in every setting - at work and
at home, in public and alone. The person of integrity devotes time to self-reflection so
that the events, crises, and demands of the day do not dictate the moral trajectory of
their lives. They maintain their dominance.
52
Reliability
Avoid making imprudent commitments – Think about whether you are willing
and likely to keep a promise before making one. Consider unforeseen or future
occurrences that could make keeping your pledge difficult, unattractive, or
impossible. All we can do at times is pledge to try our best.
Loyalty
2. Respect
53
3. Responsibility
There are numerous options available in life. Being responsible entails taking
control of our decisions and, as a result, our life. It entails taking responsibility for
what we do and who we are. It also entails accepting that our actions, as well as our
inactions, have consequences.
4. Accountability
Pursuit of Excellence
Self-Restraint
4. Fairness
54
Process
Impartiality
Equity
5. Caring
6. Citizenship
Values that are universal are clear that we need for us human beings to
survive because it informs us our thoughts, actions, and words. Universal values are
helping us to grow our everyday as a dignified person, it help us also to develop our
skills, talents and human dignity. Universal values also helping us to create better
future. Every one of us has the right and responsibility to make good judgments
every day.
Our values are significant because they enable us to develop and grow. They
assist us in imagining the future we want to live in.
55
Individual values
Individual values are the ideas you live by and what you deem vital for your own self-
interest. They represent how you show up in your life and your individual demands.
Enthusiasm, inventiveness, humility, and personal fulfillment are examples of
individual values.
Relationship values
Relationship values reflect how you interact with others in your life, whether
they are friends, family, or coworkers. Openness, trust, generosity, and care are all
values that can be found in a relationship.
Organizational values
The way your company presents itself and functions in the world is reflected
in its values. Financial growth, teamwork, productivity, and strategic alliances are all
organizational values.
Societal values
The way you or your company interacts with society is reflected in your
societal values. Future generations, environmental awareness, ecology, and
sustainability are all societal values.
ASSESSMENT
REFERENCES
CHAPTER 10
DEVELOPMENT AND STAGES OF MORAL CHARACTER
Morals are ideals and principles based on what a person or society considers to be
the suitable, proper, or acceptable ways of acting. A person's or a group's values are
the moral ideas and beliefs that they believe are important in life and that they use as
guiding principles in their daily lives.
LEARNING OUTCOMES
Activity
On a piece of paper in three to five sentences, discuss the need to know the
difference between right from wrong and vice versa.
Introduction
Morality is a set of beliefs that distinguishes between what is right and good
and what is wrong or terrible. Moral growth describes how a person's moral
convictions evolve as he or she grows older and matures. Moral ideas are related to,
but not identical to, moral behavior: it is possible to know what is right to do, but it is
not always possible to do it yet not carry it out. It's also not the same as
understanding social conventions, which are arbitrary customs that keep society
running smoothly. Social customs may have a moral component, but their primary
57
function is practical. Motor vehicles, for example, traditionally stay on the same side
of the road (to the right in the United States, to the left in Great Britain). The
convention ensures a safe and seamless flow of traffic. Following the rules includes a
moral component, as driving on the wrong side of the road can result in injury or even
death. In this sense, picking the wrong side of the street is ethically wrong, despite
the fact that it is also unusual.
Biographical introduction
Kohlberg, who was born in 1927, grew raised in Bronxville, New York, and
went to Andover Academy in Andover, Massachusetts, a private high school for
intelligent and typically wealthy students. He did not immediately enroll in college,
opting instead to assist the Israeli cause by serving as the Second Engineer on an
outdated freighter transporting refugees from Europe to Israel. He then enrolled in
the University of Chicago in 1948, scoring so well on the admissions tests that he just
needed to complete a few courses to earn his bachelor's degree. He accomplished
all of this in a single year. He continued his studies in psychology at the University of
Chicago, initially intending to work as a clinical psychologist. He grew interested in
Piaget quickly, though, and began questioning children and adolescents about moral
issues. His doctoral dissertation (1958a), the earliest version of his new stage theory,
was the outcome.
Piaget looked into various elements of moral judgment, but his findings were
mostly consistent with a two-stage approach. Children under the age of ten or eleven
consider moral difficulties in one way, whereas older children do so in a different way.
Younger children, as we have seen, see rules as set and absolute. They believe that
rules are given to them by adults or God, and that they are unchangeable. The
perspective of the older child is more relativistic. He or she realizes that if everyone
agrees, it is permissible to amend the rules. Rules are neither sacrosanct or
absolute, but rather tools that humans utilize to work together. Children's moral
reasoning experiences various adjustments around the same time (10 or 11 years).
Younger children's moral judgments are based on consequences, but older children's
moral judgments are based on intentions. When, for example, the young child hears
about one boy who broke 15 cups trying to help his mother and another boy who
broke only one cup trying to steal cookies, the young child thinks that the first boy did
58
Intellectual growth, on the other hand, does not end here. This is only the
start of formal operations, which will go at least until the age of 16. As a result, one
may anticipate that moral thought will continue to grow throughout adolescence. As a
result, Kohlberg conducted interviews with both children and teenagers on moral
difficulties, and he discovered stages that go much beyond Piaget's. He discovered
six stages, but only the first three have many similarities to Piaget's stages.
Kohlberg's method
The core sample for Kohlberg's (1958a) study included 72 boys from both middle-
and lower-class Chicago families. They were ten years old, thirteen years old, and
sixteen years old at the time. Later, he added delinquents, younger children, and
boys and girls from other American towns and nations to his sample (1963, 1970).
A woman in Europe was on the verge of dying from a rare form of cancer. The
physicians thought there was one medicine that could help her. It was a type of
radium that had recently been found by a druggist in the same town. The medicine
was costly to produce, yet the druggist was charging ten times the cost of production.
He bought the radium for $200 and charged $2,000 for a single dose of the
medicine. Heinz, the sick woman's husband, approached everyone he knew for a
loan, but he was only able to get roughly $ 1,000, which was only half of the total
cost. He informed the druggist that his wife was dying and requested that he sell it for
a lower price or allow him to pay later. "No, I discovered the drug and I'm going to
make money from it," the druggist replied. As a result, Heinz became frantic and
broke into the man's store in order to grab the medicine for his wife. Should the
spouse have acted in this manner? (1963, p. 19) (Kohlberg)
Lawrence Kohlberg and his colleagues created one of the most well-known
accounts of how morality and justice arise (Kohlberg, Levine, & Hewer, 1983; Power,
Higgins, & Kohlberg, 1991). Kohlberg postulated six stages of moral development,
divided into three levels, based on a stage model similar to Piaget's. As people
establish attitudes about justice, they go through the stages in a predictable order.
Preconvention, conventional, and (you got it) post convention were his levels'
names.
As children enter school, their lives grow to encompass a bigger number and
variety of peers, as well as (eventually) the entire community. The shift leads to
conventional morality, or ideas that are based on what a wider group of people agree
on—hence Kohlberg's usage of the term "conventional." Stage 3 is frequently
referred to as the ethics of peer opinion because the child's reference group is
initially his or her immediate classmates. If peers feel, for example, that it is morally
acceptable to be nice to as many people as possible, the child is more likely to agree
with the group and consider politeness as a moral “good” rather than an arbitrary
social practice. Because the child is considering the reactions of many people rather
than just one, this approach to moral belief is a little more stable than the method in
Stage 2. However, if the group settles on views that adults deem morally incorrect,
such as "Shoplifting for Candy Bars is Fun and Desirable," it can still lead astray.
As the youngster grows older and his or her social sphere expands, he or she
obtains an increasing number of peers and friends. As a result, he or she is more
prone to face debates over ethical concerns and ideas. The young person
progressively defines moral views in terms of what the majority of society believes as
the complications are resolved. This leads to Stage 4, the ethics of law and order, in
which the young person increasingly frames moral beliefs in terms of what the
60
majority of society thinks. Now, an action is ethically desirable if it is legal or, at the
very least, widely accepted by the majority of people, including persons the kid does
not know. This attitude produces a more stable set of beliefs than the preceding
stage, yet it is still susceptible to ethical errors. For example, a community or society
may agree that persons of a given race should be treated with purposeful disrespect,
or that a factory owner has the right to dump waste water into a public lake or river.
Further stages of moral evolution are required to create ethical rules that dependably
avoid blunders like these.
Kohlberg's theory's justice orientation would lead you to question whether granting
the request is fair. Will the late student be able to put in more effort than the other
pupils on the assignment? Would the extension put a strain on you because you'd
have less time to grade the assignments? These are critical considerations for both
students and teachers' rights. However, there are other factors, such as your and the
seeking student's responsibility to each other and to others. Is there a valid personal
reason for the student's lateness (sickness, death in the family, etc.)? Will the
assignment's educational value be compromised if the student is forced to turn it in
early? These later concerns are less about justice and rights and more about caring
for and assuming responsibility for pupils. To be fully understood, they require a
framework other than Kohlberg's.
Carol Gilligan has created one such framework, based on a morality of care,
or a set of beliefs about human responsibilities, care, and consideration for others.
Gilligan offered three moral perspectives that represent various levels of ethical care
or breadth. Carol Gilligan has created one such framework, based on a morality of
care, or a set of beliefs about human responsibilities, care, and consideration for
others. Gilligan offered three moral perspectives that represent various levels of
ethical care or breadth. In this regard, her approach is comparable to Maslow's
motivation theory in that it is "semi-developmental" (Brown & Gilligan, 1992; Taylor,
Gilligan, & Sullivan, 1995).
adolescent in this situation might evaluate what other people would desire. Is her
father, parents, and/or doctor in favor of her keeping the child? What is morally right
becomes whatever would delight the most people. This position is more difficult
ethically and intellectually than Position 1 since it demands coordinating the needs
and values of multiple people. However, it is frequently morally insufficient since it
overlooks one important person: the self.
Students that operate from Position 2 in the classroom can be quite desirable
in some respects, such as their eagerness to please, consideration, and ability to
blend in and work cooperatively with others. Teachers may be tempted to reward
students for developing and employing these skills because they are usually
appreciated in a crowded classroom. However, emphasizing Position 2 ethics has
the drawback of neglecting the student's development—his or her own academic and
personal aims and ideals. Personal objectives, beliefs, and identity all require
attention and care at some point, and instructors are responsible for supporting
pupils in discovering and clarifying them.
When teachers allow kids a lot of freedom to make decisions, integrated care
is more likely to emerge in the classroom. There is little place for addressing
anyone's needs or values, whether their own or others', if students have limited
freedom in their activities. If the teacher merely says: When you tell someone, "Do
the homework on page 50 and turn it in tomorrow morning," the important issue is
compliance rather than moral choice. But what if she says something like this
instead: "Over the next two months, devise an inquiry project on our town's utilization
of water resources. "Organize it whatever you want—talk to people, read widely
about it, and share it with the class in a way that will be important to all of us,
including yourself." Because it asks students to make value judgements, an
assignment like this raises moral issues that are both educational and moral. Why?
For starters, students must determine which aspects of the issue are most important
to them. A decision like this is largely based on personal principles. Furthermore,
students must consider how to make the issue relevant and important to the rest of
the class. Third, because the deadline is so far away, students may have to choose
between personal commitments (such as spending time with friends or family) and
educational priorities (working on the assignment a bit more on the weekend). As you
may expect, some students may struggle to make appropriate decisions when given
63
this level of autonomy -- and as a result, their professors may be hesitant to assign
such a task. The challenges in making decisions are, however, part of Gilligan's
point: integrated care is more demanding than caring based solely on survival or
consideration of others. It's possible that not all students are prepared.
All of the theories discussed thus far provide frameworks for understanding
how children develop into adolescents and adults. Maslow, Kohlberg, and Gilligan's
are more particular than Erikson's in that they concentrate on the development of
ethical understanding. However, from the perspective of a teacher, the theories are
all constrained in two ways One concern is that they place a greater emphasis on
cognition—what youngsters believe about ethical issues—than on emotions and
behavior. The other is that they don't speak anything about how to promote ethical
growth. Teachers' jobs include encouraging pupils, and doing so properly
necessitates an awareness of not only what students know about ethics, but also
what they don't know not only how people feel about it, but also what ethical acts
they are willing to do.
Many educators have identified these educational demands, and some have
devised practical programs that combine ethical awareness, care, and action. The
programs are commonly referred to as character education as a whole, however
individual programs go by a variety of titles (moral dilemma education, integrated
ethical education, social competence education, and a variety of other topics). The
programs differ in their specifics, but they always combine a concentration on ethical
knowledge with an awareness of ethical feelings and acts (Elkind & Sweet, 2004;
Berkowitz & Bier, 2006; Narvaez, 2010). Character education programs go far
beyond simply educating pupils to follow ethical norms like "always speak the truth"
or "always do what the teacher says." Such rules need little thought on the part of the
student, yet there are often times when an ostensibly universal rule must be
changed, "bent," or even ignored. (If telling the whole truth could harm someone's
feelings, it might be more considerate—and hence more ethical—to soften the truth a
little, or even to say nothing at all.)
emotionally. Students can live a good, ethically responsible life to the extent that this
goal is accomplished.
ASSESSMENT:
8. A child at this stage begins to understand that different individuals have different
viewpoints. In other words, they may understand that what “dad” thinks is right and
may be different from what his/her teacher thinks is right.
a. Pre conventional/Premoral b. Conventional
c. Post Conventional d. None of the above
9. People at this stage develop their own set of moral guidelines that may or not fit
into the law. Things like human rights, justice, and equality are most important even if
they have to go against society and have to face consequences.
a. Pre conventional/Premoral b. Conventional
c. Post Conventional d. None of the above
10. According to Kohlberg, most people will reach the highest stage of moral
development.
a. TRUE b. FALSE
REFERENCES
Guide for Educators. St. Louis, MO: Center for Character and Citizenship.
at http://www.goodcharacter.com/Article_4.html.
Kohlberg, L., Levine, C., & Hewer, A. (1983). Moral stages: A Current Formulation
and a
Minow, M., Shweder, R., & Markus, H. (Eds.). (2008). Just schools: Pursuing
Equality in
Narvaez, D. (2010). Moral complexity: The Fatal Attraction of Truthiness and the
Importance
Taylor, J. & Gilligan, C., & Sullivan, A. (1995). Between voice and silence: Women
and girls,
66
LEARNING OUTCOMES
Activity
Introduction
67
For Reidenbach and Robin's model of corporate moral growth, the following
classificatory variables are employed. “Management philosophy and attitudes, proof
of ethical ideals represented in the culture of the firm, and the existence and
proliferation of organizational cultural ethics and artifacts.”
The model is divided into five stages: amoral, legalistic, responsive, emergent ethical,
and ethical. Lawrence Kohlberg's stages of moral development inspired the idea.
According to Redenbacher and Robin, a direct application of Kohlberg models is not
viable since people do not evolve in the same way that organizations do. In a
nutshell, the Kohlberg model is as follows:
According to Reidenbach and Robin, not all individuals go through the six
stages, and neither do corporate organizations. In addition, corporate moral
development is not necessarily a continuous process. An organization's ethical
climate changes dramatically as new management or mergers take place, signaling
either progress or regression in its moral evolution. The stages of moral
development
Companies in stage two” follow the letter of the law rather than the spirit of
the law. In this stage of moral development, an organization shows a regard for rules,
codes, and regulations. This corporation is concerned with adhering to state
regulations, prioritizing the legality of an action over its morality. It places a significant
amount of responsibility on its legal team to ensure that business policies are carried
out in line with state legislation in order to avoid legal entanglements. What is legal
corresponds to what is right from this standpoint. While stage one is concerned with
the legality of how profit is made, stage two is concerned with the legality of how
profit is made.
This type of business begins to value things other than profit and legality. It is
in these companies' best interests to do the right thing, but they see it as a means to
an end rather than an end in itself. In other words, these companies are more likely
to cave in to public pressures and thus recognize that business has a responsibility to
function with society in mind. They have an ethical code that aims to align company
objectives with society demands. This nascent concern is motivated by a knowledge
of the organization's wider social function, rather than a sense of doing the right thing
for the sake of doing the right thing. At this point, success is a matter of convenience.
This type of company works hard to strike a better balance between earnings
and ethics. It acknowledges that business and society have social interactions. Any
company action is given weight based on its ethical implications as well as its
potential for profit. Many measures are in place to ensure that the company and its
various agents conduct business in an ethical manner. To demonstrate what
happens at this stage, Reidenbach and Robin use the examples of Boieng and
General Mills. Employees can report ethical transgressions by calling a toll-free
number set up by Boieng, which facilitates ethics training sessions. General Mills
hires people who share the company's values in terms of culture and ethics. It also
includes a set of rules for interacting with vendors and competitors and customers.
While responsive firms are beginning to establish ethical processes to boost the
likelihood of ethical action, Reidenbach and Robin point out that these organizations
are not yet totally comfortable with their execution.
In other words, while stage four companies appreciate the need of ethics,
they lack the expertise required to administer and maximize the effectiveness of
ethical systems. Nonetheless, there is a concerted effort to ensure that earnings are
made in a moral manner.
ASSESSMENT
Surname: Given Name: M.I.:
Assessment Questions:
REFERENCES
Hasnas, J., The Normative Theories of Business Ethics: A Guide for the Perplexed,
’Business
Ethics Quarterly
Velasquez, M. (2012) Business Ethics; Concepts and Cases. 7th ed. New Jersey:
Pearson Education,
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LEARNING OUTCOMES
Introduction
Every person has the right to have his or her business handled by the union's
institutions, bodies, offices, and agencies in an unbiased, fair, and timely manner.
Everyone has the right to a fair and public hearing before an independent
and impartial tribunal established by law within a reasonable time frame.
Principle of impartiality
1. The general principle of impartiality – Members must ensure that bias, conflict
of interest, or undue influence of others do not compromise, and cannot reasonably
be deemed to compromise, their professional judgment.
3. Resolve desist from acting- Members may be put in circumstances where their
objectivity is jeopardized. If the conditions of an instruction, a member's relationship
with a user, or other factors enhance the possibility of a member's professional
judgment being compromised throughout the course of a piece of work, the member
may be better off declining the instruction. If a member discovers circumstances that
compromise, or appear to compromise, their professional judgment after accepting
an instruction. The member must refrain from intervening, which could entail
clarifying the problem to the user and assisting them in making alternate
arrangements.
1. Ethical bias – Members can reduce the risk of acting in a biased manner by
being aware of the possibility for bias and factoring it in when making decisions or
giving advise to ensure that they are operating impartially.
One of the risks of group think is that it can lead to poor behavior or
systematic business failures as a result of a work environment where perspectives
are not questioned and people operate in the same way as others without sufficient
rationale.
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ASSESSMENT
Assessment Questions:
REFERENCES
Ethical thought can also aid in the process of liberation. From Martin Luther
King to Cornel West, Christian ethics has been used to challenge social oppression.
We hope that by continuing to address this issue, we will be able to contribute to
social justice, equality, and liberty.
LEARNING OUTCOMES
Activity
Plato's tripartite notion of the soul contributes to this perplexity (e.g. in The
Republic). In the Critique of Practical Judgement (e.g. Book I, Ch.3), Kant assumes
that the logical comprehension of moral imperatives can inspire conduct
independently of our passionate emotions, even in the rejection of them. Unlike
Plato and Kant, we must remember that humans (and other animals) are single
agents who have evolved the resources of emotion and reason to safeguard the
things we care about, not to battle against each other. In light of this, I believe it is
correct to state that reason elaborates emotion.
person is concerned about certain things (for example, the integrity of his body or the
well-being of his loved ones), it is absolutely possible that a scenario threatens or
benefits him. The ability to make reasoned inferences is now added to the mix. This
permits emotions to vastly increase their capacity to track the things that matter to an
individual, to assess whether the initial emotional representation is right, to infer
consequences, and to have additional emotions toward those outcomes. This, I
believe, is reason's basic goal.
As a result, we may rationally conclude that acting rashly (for example, by fleeing
from giving an important speech) could jeopardize one's reputation and, as a result,
we refrain from doing so. As a result, there's potential for motivational conflict, but it's
not as straightforward as reason vs. emotion. We may just as easily claim that one
feeling is controlling another emotion or that one way of thinking is controlling another
way of thinking in this situation.
Guilt and Shame- There is a difference between objective guilt and guilt feelings.
It is possible to be guilty of an act (betrayal of a friend) but not feel guilty. Shame
is generally regarded to differ from guilt in the sense that you may feel shame
about the European colonization of Africa, even though you are not personally
responsible.
to achieve a golden mean, risk-taking that is not for the good has traditionally
been defined using various adjectives such as daring or recklessness
(moderation). Current usage in English is vague and ambiguous.
While the current, and, in our opinion, most plausible, account of emotions
construes emotions in terms of cognitive judgments (anger cannot be successfully
analyzed solely in terms of physiological sensations, because sensations can exist
without anger), emotions were frequently regarded as distinct from reason in Ancient
Greece.
1. Ethics are not the same as our feelings. Our emotions aren't always reliable
predictors of whether or not a given behavior is unethical (e.g., taking a long lunch or
spending too much personal time on the Internet while at work). To protect ourselves,
we all build defense mechanisms, so we may not feel horrible about a particular
unethical behavior. It's possible that some people enjoy acting unethically.
2. Ethics are not the same as religion. Although most religions promote high ethical
norms, not everyone follows them. Everyone is bound by ethics.
3. Ethics are not necessarily synonymous with the law. There will be times when
ethical action and the law coincide (e.g., in the cases of murder, discrimination,
whistleblower protection, and fraud). Such examples demonstrate the value of a
sound legal system. However, there will be occasions when the law overrides ethics,
resulting in ethical corruption that serves exclusively the interests of a few small
groups.
4. Ethics are not about following cultural norms. Only ethical civilizations can benefit
from following cultural norms. Although most civilizations would prefer to think of
themselves as ethical, all societies have and will continue to be afflicted by unethical
conventions (e.g., slavery in the United States prior to the Civil War and sweatshops
in developing countries).
5. Ethics are not synonymous with science. We can't rely on science to tell us what
to do. The sciences can provide us insights into human behavior, but ethics gives us
the reasons for what we should do and how we should do it.
6. Ethics are not the same as values. Although ethics and values are intertwined,
they are not the same thing. Values are long-held convictions that a particular action
or result is desirable or good. cited in Wayne D. Hoyer and Deborah J. MacInnis,
Consumer Behavior (Boston: Houghton Mifflin, 2001), 416. Milton Rokeach, The
Nature of Human Values (New York: Free Press, 1973), 5, as cited in Wayne D.
Hoyer and Deborah J. MacInnis, Consumer Behavior (Boston: Houghton Mifflin,
2001), 416. Internal judgements are formed as a result of them, and how a person
behaves is determined as a result of them. Which ideals should be pursued and
which should be avoided are determined by ethical considerations. Importance of
78
Philosophy, 2001, retrieved October 7, 2011, Jeff Landauer and Joseph Rowlands,
"Values."
ASSESSMENT
Assessment Questions:
1. Write an essay about a personal experience where your emotion got the
better of you.
2. Discuss whether your responses on that personal experience reasonable or
emotional.
1. Feeling / emotion:
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2. Law:
4. Science:
5. Community values:
REFERENCE
Applied Ethics.
When others commend us on a job well done, we are positioned. When we are
accused of something we did not do, we become enraged. When we are threatened
by someone, we get terrified, and we experience sorrow and despair in the face of
seemingly insurmountable difficulties. We act most of the time based on how we feel.
This is something we have in common with animals to some extent. When we are
hungry, we seek food, and when we are lonely, we seek connection. Unlike animals,
who are naturally hardwired to respond in line with their feelings, we have the ability
to reflexively assess a situation before acting in accordance with our feelings. To put
it another way, while sentiments provide us with an initial assessment of a situation,
they should not serve as the primary basis for our motivations and actions.
LEARNING OUTCOMES
Activity
On a piece of paper, share one’s memorable experience where you used moral
reasoning.
1. Stop and think- Before making any judgments, think about the circumstance,
your place in it, and other relevant aspects, such as the individuals involved and the
potential implications of your decisions on them. This entails taking a step back from
the issue to ensure that you do not act rashly.
2. Clarify goals - It's equally important to define your short-term objectives. Often,
one makes a decision based on what she or he hopes to achieve. Short-term
ambitions can sometimes get in the way of long-term goals in the heat of the
moment. As a result, you must decide whether you are willing to forego more
essential life goals in order to attain your short-term objectives.
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3. Determine facts- Make sure you have all of the facts before making a decision. A
wise decision is one that is based on facts that can be confirmed. You must first
determine whether what you know is sufficient to warrant action. If you make a
decision without checking facts, you may come to regret it later when new
information about the case becomes available. Never make a decision based on
rumors. Make sure your sources are trustworthy and honest.
4. Develop options- Once you have a firm understanding of your objectives and
data, brainstorm other strategies to exhaust all feasible choices. The pressure of a
circumstance makes you believe you have fewer options than you actually do. Clear
your mind and consider additional innovative approaches to clarify your objectives
and carry out your acts with the least amount of ethical compromise.
6. Choose – Make a choice. If you're having trouble deciding, seek advice from
individuals who may have knowledge or experience with your issue. Look for people
who have a good reputation and compare your reasoning to your moral analysis.
Once you've made your decision, summon the courage to do the right thing, even if
it's difficult and counter-intuitive.
7. Monitor and modify- After seeing what happens as a result of your decision, be
humble enough to change your actions or conduct as needed. Pride may prevent you
from recognizing that you may not have given enough thought to a decision. As you
become more conscious of the implications of your behavior, particularly on the lives
of others, muster the courage and drive to make necessary changes. Do not be
afraid to revise your decisions in light of new information about the scenario.
These seven steps might assist you in making moral decisions that are not taken
lightly. The shed light on the numerous components of moral issues that must be
considered before decisions are made. However, your willingness to commit to an
activity based on moral beliefs is critical. After a long period of thought, you must
have the essential resolve to put your decision into action.
ASSESSMENT:
Assessment Questions:
1. Make a reflection on the issue of mercy killing by applying the seven steps
of moral reasoning.
2. Defend your idea in this quotable quote:” When we shrink from the sight of
something, when we shroud it in euphemism, that is usually a sign of inner
conflict, of unsettled hearts, a sign that something has gone wrong in moral
reasoning.” ( 200 words, Arial, size 11)
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REFERENCES:
Pasco, Marc Oliver D., Suarez, Fullente V. Rodriguez, Agustin Martin G. ”Ethics”,
C&E Publishing, Inc.,2018
Reason and will are typically thought to be diametrically opposed. This fact
stems from the evolution of natural law and legal positivism doctrines throughout
history. Natural law was originally conceived as a concept that described the nature
of morality rather than the nature of law. The revelation of the Gods could be
understood by man (using reason). He was able to comprehend how he should treat
other people in his environment as a result of this. 2017 (Minnevick).
Legal positivist beliefs have long been regarded as deriving from the human being's
free choice. This suggests that if a law is written by man, it is legal even if it is devoid
of all logic and morals. We can perceive two opposing legal principles here. The first
concept is natural law (and reason), while the second is legal positivism (and free
will). 2017 (Minnevick).
LEARNING OUTCOMES:
3. Judge their own moral behavior in terms of planning and execution in important
moral experiences.
In the classical natural law tradition, the concept of reason was important.
People needed reason to understand the natural rules. Plato claimed that
understanding his idea of Ideas required the use of reason. Cicero took the concept
of reason even farther by claiming that reason was a God-given gift. As a result,
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reason was essential in the interaction between man and God. Natural law became
available and applicable to all human beings as a result of reason (which had been
given to all individuals). The Role of Reason and Will in Suárez and Finnis' Theories
In this chapter, we'll look at two competing viewpoints on reason and will. Suárez,
one of the most influential exclusively penal law scholars, presents the first, whereas
Finnis presents the second..
Suárez was one of the most influential solely criminal law philosophers of all
time. He established a philosophy on the principles of reason and will that Finnis
would eventually reject several centuries later. Suárez described free and purposeful
human activities as a sequence of interconnected elements. He explained that the
human mind was sophisticated enough to understand and see a probable
consequence at the end of that chain of events through the use of reason.
Furthermore, Suárez stated that even if a person might envision a probable "good"
conclusion from a series of events, the circumstance still needed that the person
actively desire that "good" outcome for himself. In the end, Suárez believed that
desire to be the human mind's free "will." Suárez defined the ‘reason' as the thoughts
that followed that desire (for example, an intelligent human mind's ability to
contemplate multiple consequences via different choices). So far, Suárez has agreed
with St Thomas Aquinas' ideas.
Overall, reason has been a major aspect of natural law systems since the
beginning. Humans have been able to comprehend the underlying morals of the
natural laws thanks to reason. 106 Reason was crucial to Plato because it allowed
the human mind to comprehend good and evil ideas as well as recognize specific
subjects that existed in reality. Reason, according to Cicero, was a gift from the
Gods to humanity. This gift was given to all people in order for them to grasp what
the natural law was and to be able to enjoy certain rights derived from it. St Thomas
Aquinas went much further, explaining why he believes reason and God are one and
the same. He also said that unethical and illogical laws were not laws at all. Natural
law was an abstract concept that the human mind might understand through
reasoning during Plato's day. Natural law evolved into a more understandable idea of
a collection of norms and duties that comprised the law of nations as a result of
Grotius' works.
Suárez also proposed theories that were relevant to both the principles of
reason and free will. Reason and will, in his opinion, were two distinct components at
opposite ends of a chain of human activities. The intellect that humans possessed
was represented by reason. Humans used this intelligence to evaluate the results of
various acts. Humans' desire to choose the most desired outcome for themselves
was an expression of free will. Suárez claimed that human beings' desire was guided
by their reason. Their logic necessitated a specific course of action and, as a result, a
specific result. Finnis refined natural law theories into a basic picture of what
humanity regarded to be good in his work. Practical logic might explain this general
understanding of what was good. (Randall, 2009)
Again, we observe a link between reason and will in the preceding paragraph.
They are, however, distinct elements with different legal traditions. As previously
stated, reason has been explored in the context of natural law traditions. The natural
law and legal positivism schools have both discussed free will. As previously stated,
the natural law and legal positivism traditions are diametrically opposed. As a result,
this implies that reason and will are both conflicting notions. Reason and will have
quite different definitions at their heart. Morality and reason have always been linked
in history. As we can see from Kelsen's arguments, free will has not been linked to
morals. The Nazi Third Reich in Germany provided a real example of a legal regime
in which free will stood on its own. Fortunately, following legal theories created by
intellectuals like as Finnis, Dworkin, and Raz have highlighted the importance of free
will being influenced by reason as well.
ASSESSMENT:
Assessment Questions:
REFERENCES:
John Mitchell Finnis, Natural Law and Natural Rights (Clarendon Press 1980).
Minnevik, Natalie, Reason and Will A Historical Review from the Point of View of the
Theories
St Thomas Aquinas, Summa Theologica Ia-IIae, 5 vols (first published 1485, Fathers
of the
Moral theories aren't just theories in the sense that they're dismissed. They,
too, are founded on repeated observations, are likely to incorporate hypotheses, and
seek to explain and justify a variety of moral or ethical judgments in specific
instances.
Moral theories, on the other hand, are not the same as scientific theories.
Observation of nature provides the evidence that scientific theories attempt to
explain. Our considered moral judgments are the facts that moral theories attempt to
explain; judgements that have, we might say, passed the test of competent logical
and critical reasoning. There is a clear distinction here. We employ our considered
judgments to give the data by which we appraise the adequacy of moral theories in
the case of moral theories.
Even with this distinction acknowledged, moral theories are used, and they
are typically used in very similar ways to their scientific counterparts.
A useful theory gives a framework for the strategist to grasp the dynamics of the
complex strategic environment, as well as recognizable signs or warning signals of
change and agreed-upon ways to cope with it. A theory is simply one's interpretation
of cause and effect.
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LEARNING OUTCOMES:
Moral Theories
Throughout history, a variety of moral theories and traditions have arisen. We'll go
over each one in detail below, with explanations and comparisons to other moral
theories.
Consequentialism
Unlike virtue and deontological theories, consequentialist theories maintain that only
the results, or outcomes, of actions are morally significant. Acts are regarded
ethically correct purely on the basis of their results, according to this viewpoint.
Utilitarianism is the most popular variant of consequentialism.
Deontology
Deontological views (derived from the Greek term deon, which means duty)
claim that certain behaviors are intrinsically right or wrong, that is, right or wrong in
and of themselves, regardless of the consequences that may result from such
actions. The conformance of a choice or action to a moral norm is what makes it
right. As a result, an actor has a moral obligation to act in line with a moral standard,
regardless of the (possibly positive) consequences of doing so.
Parents, for example, may be said to have a responsibility to care for their
children. On a deontological basis, parents must fulfill this commitment, even if failing
to do so would result in a significant benefit to the parents (increased financial
savings, for example).
Justice as Fairness
89
The method for establishing how the basic framework should be laid out is
based on a thought experiment in which rational, mutually disinterested persons
adopt principles of justice while hidden behind a veil of ignorance, which means they
are unaware of specific details about themselves (e.g., personal values, race,
gender, level of income) or the society in which they live (e.g., societal stage of
development, economic circumstances). However, when deciding on these
principles, the parties have a broad understanding of social, psychological, and
economic issues, as well as an understanding of the circumstances of justice in the
society to which they belong.
These individuals will probably embrace two principles of justice based on this
hypothetical beginning condition, which Rawls refers to as the "original position." The
first is the equal liberty principle, which states that "each person has an equal right to
the most comprehensive scheme of basic liberties consistent with a similar scheme
of liberties for others." The second is that "social and economic inequalities are to be
organized in such a way that they are both reasonably expected to be to everyone's
benefit, and tied to offices and posts open to everyone."
Utilitarianism
By defining moral standards that, when followed, produce the optimal results,
rule-utilitarianism alleviates the load that act-utilitarianism places on practical
thinking. The rule "do not kill" is an example of rule-utilitarianism. As a general rule,
we would be better off, that is, we would achieve the best results or state of affairs, if
we all followed the rule "don't kill."
Virtue Ethics
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Focuses on the character of the agent. A virtuous agent will act morally.
The ancient Greek philosopher Aristotle is credited with establishing virtue ethics.
Ethics, according to virtue theories, is about actors, not actions or consequences.
Having the right character qualities (virtues) and, as a result, having the appropriate
moral character is what it means to live an ethical, or good, life.
Mental Frames
Though a mental model—a theory about cause and effect—may help us grasp
the dynamics and workings of the world around us, blindly following established
models can be perilous. We have failed as systems thinkers when we close our eyes
to contradictory facts and fail to perceive the flaws in our beliefs about cause and
effect. Of course, history is littered with examples of people doggedly holding to old
paradigms in the face of overwhelming evidence that a new way of thinking is
required.
Mental models serve as the lenses through which we see the world. We focus
on what is happening inside our frames, ignorant to what is happening outside of
them, which can lead to deadly blind spots. Frames are useful in that they guide our
attention to the information we're looking for. However, they can limit our peripheral
vision, preventing us from spotting vital information and, potentially, opportunities.
Mental models, once liberated, can become chains.
"implicit metaphor that has the power to cast a spell over a group of people." Every
solution is interpreted in terms of the implied metaphor.” Some workplace cultures,
for example, employ sports as a generative metaphor, characterizing events in sports
jargon and presenting remedies as "game plans." This type of generative metaphor
can be beneficial, but it can also limit creativity and problem-solving because the
"team" may lose out on ideas and solutions that aren't unique to the metaphorical
world at hand.
ASSESSMENT
Assessment Questions:
1. Analyze the given situation: A student of Mr. Jarvis’ class was absent for a
week without notice. On the following week, the student reported to class
with bruises. Based on this, explain the possibility of what happened to the
child using your mental frames as basis.
REFERENCES
LEARNING OUTCOMES
This is the life of contemplation, the life dedicated to the appreciation of truth,
the life most akin to that of the gods. Aristotle is St. Thomas Aquinas' Philosopher. In
his Commentary on Aristotle's 'Nicomachean Ethics,' Aquinas carefully follows
94
The basic concern of the virtue theorist is: how can I live a good life? The best
existence, according to Aristotle, was that of a completely realized human being: one
who excelled in all human capacities, such as the capacity for emotion, practical
reason, and theoretical rationality. This was a life full of human achievement. The
virtues of a person are the traits (kindness, generosity, courage...) that enable it to
excel as a human being, just as the virtues of a tool (e.g., a pen) are those features
(e.g., having flowing ink) that enable the tool to execute its rightful purpose (e.g.,
writing). Virtues are tendencies to act in specific ways for specific causes and
feelings. Amy possesses the attribute of courage if she is willing to take calculated
risks for the sake of vital goals without becoming panicked. Amy suffers from the vice
of cruelty if she enjoys injuring others without regard for their well-being. Virtue
ethics, unlike utilitarianism and deontology, does not provide a formula for deciding
how to act. Rather, it can only serve as a model for how we should want to be, for the
type of character we should strive for: possessing the characteristics that
characterize a fully developed human person.
The eternal law's precepts that control the behavior of beings with reason and
free will are known as the natural law. According to Aquinas, the first commandment
of the natural law is the rather vacuous imperative to do good and avoid evil. It's
worth mentioning that Aquinas believes in natural law as a basis for morality: The
rational essence of human beings, according to Aquinas, determines what is good
and bad. As a result, both good and evil are objective and universal.
Aquinas, on the other hand, is a natural law legal theorist. According to him,
a human law (that is, one enacted by humans) is legitimate only if its substance is
consistent with the content of natural law; as Aquinas puts it, "[e]very human law
possesses precisely so much of the nature of law as is derived from the law of
nature." But if it deviates from the natural law in any way, it is no longer a law, but a
perversion of law.” (ST I-II, Q.95, A.II).
ASSESSMENT
Assessment Questions:
1. In your own words, discuss your own virtue ethics which made you excel as a
God-fearing human being by citing personal experiences.
3. Using the same situation, make a Reaction Paper asserting the virtue ethics
that Rolanda could have applied and the possible ways which she could have
done to avoid committing such act.
REFERENCES
author contends that this viewpoint is incorrect: Without Kant's substantive account of
human nature, which specifies both the legitimate moral objectives that people
should aim for and the anthropological limits of human perfectibility, the concept of
autonomy becomes less content and incapable of offering practical political and legal
prescriptions. Kant's rights theory is influenced by both sets of considerations. In his
later writings, Kant develops a socially sensitive account of the self, and comes to
believe that individual liberty is dependent in great part on the achievement of
particular favorable sociocultural and political arrangements, contrary to popular
belief. Natural rights, like human liberty, are not ahistorical, universal criteria of
political justice for Kant, but rather the historical consequence of a long enlightened
process. As a result, what is correct will be determined by what is timely. Kant is
more closer to Fichte and Hegel than is commonly recognized in this area.
LEARNING OUTCOMES
Unlike Mill, Kant felt that certain activities (such as murder, theft, and lying)
should be outlawed at any costs, even if the conduct would produce more happiness
than the alternative. There are two questions Kantians must ask themselves anytime
they decide to act.: I Can I rationally wish for everyone to do as I propose? If the
response is no, we must refrain from carrying out the activity. (ii) Do I act in a way
that respects human goals rather than exploiting them for my personal gain? If the
response is no, we should not carry out the action. (Kant thought these questions
were interchangeable.)
Kant felt that there existed a supreme moral principle, which he called The
Categorical Imperative. The CI dictates our moral obligations.
school. Another example is when your father says, "If you're hungry, eat something!"
- if you're not hungry, you can ignore the demand.
How does the categorical imperative work? There are three different
versions of the categorical imperative. That is to say, there are three ways to express
what it is. Kant believes that all three say the same thing, but whether this is accurate
is currently debatable. Although the second formulation is the most straightforward,
the first is definitely a categorical imperative. The initial formulation is as follows.
1) First formulation (The Global Law Formula): "Act solely on that maxim by which
you can intend that it become a universal law [of nature] at the same time."
a) What is the definition of a maxim? A maxim is a rule or principle that guides your
actions. For example, I might make it a rule to donate at least as much to charity
each year as I spend on eating out, or to do just what will assist a member of my
family.
b) Basic concept: The directive essentially indicates that you are not permitted to do
anything that you would not willingly allow everyone else to do. You are not
permitted to make personal exceptions. If you want other people to follow their
commitments, for example, you must also honor your own promises.
c) More specifically, it states that every maxim you follow must be such that you are
willing to make the case that everyone follows that maxim in identical circumstances.
For example, if I wanted to get whatever I wanted, I'd have to be willing to make the
case that everyone usually lied to get what they wanted - but no one would believe
you if that happened, so the lie would not work and you wouldn't get what you
wanted. So, if you wanted such a maxim (of lying) to become a universal law, you'd
be thwarting your own aim - so, lying is forbidden by the categorical imperative. It's
illegal because the only way to get away with lying is to establish an exception for
oneself.
The Moral Worth of Persons: Kant also offers some thoughts on what
characterizes a decent person. Keep in mind that Kant intended this to fit in with the
rest of his theory, and the categorical imperative will define what one's responsibility
98
is. To some extent, though, one can interpret this as a separate theory and assume
that one's obligation is determined by a different criterion. Keep in mind that the
following discussion is about how one views people rather than their acts. A person's
activities are either right or bad, and he or she is morally worthy or unworthy (i.e., is
morally base). The moral value of a person is determined by her acts, but there is
more to it than determining if the behaviors are right or evil.
Examples:
Duties Perfect Imperfect
develop talents
b) The basic idea: Kant claims that a person's goodness or badness is determined
by the motive for their activities, not by the goodness of the actions' outcomes. What
I mean by "motivation" is what drove you to take the action (i.e., your reason for
doing it). Kant claims that moral worth (i.e., being a good person) can only be
achieved if one is driven by morality. To put it another way, if a person's emotions or
99
desires drive them to accomplish anything, that action cannot be considered morally
valuable. Although it may appear strange, there is strong reason to agree with Kant.
c) Why motivation is what matters. Imagine you've won the jackpot and are unsure
what to do with your winnings. I consider what would be the most enjoyable thing to
do with it: purchase a yacht, travel around the world in first class, have that knee
operation, and so on. I decide that giving the money to charity and enjoying that
unique feeling you get from making people happy would be more fun, so I donate all
of my lottery winnings. According to Kant, I am not a morally good person since I did
this; after all, I simply did what I thought would be the most enjoyable, and there is
nothing noble about such a self-centered goal. It was only fortunate for those charity
that I felt donating money was entertaining. Only when you do something because
you know it is your job and you would do it regardless of the consequences can you
claim moral merit.
e) The wrong interpretation: Consider the example of the lottery winner who
donates to charity. Assume he donates to a charity with the goal of saving hundreds
of starving children in a faraway country. The food arrives in the village, but when a
group of rebels learns that they have food, they come to grab it, killing all of the
village's children and adults. The planned result of feeding hungry youngsters was
positive, but the actual results were negative. Kant isn't arguing that we should
consider the intended consequences while making moral judgments. Kant claims
that, independent of the planned or real effects, moral worth is appropriately
appraised by examining the reason for the action, which may be selfish even if the
intended consequences are good.
f) Kant does not forbid happiness: An attentive reader may notice that one of the
selfish person's desired outcomes in the case above is to make himself happy, and
therefore it may appear that intended consequences do matter. It would appear that
Kant is stating that if one of my goals is to make myself happy, my behavior is
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unworthy. This is a blunder. Even according to Kant, the result of making myself
happy is a good result. Kant plainly believes that happiness is a positive thing.
There's nothing wrong with doing something only for the sake of making oneself
happy; this isn't selfishness. You can gain moral worth by doing things you enjoy,
but you can't do them because they're fun; you have to do them because they're
required by duty. Also, there is a popular misconception that Kant believes it is
always bad to do anything that just makes you happy, such as buying an ice cream
cone. This is not correct. Kant believes that you should do things to make yourself
happy as long as they are not immoral (i.e., against your duty) and that you would
stop from doing them if they were. It is not sinful to eat ice cream, so go ahead and
do it. It won't make you a morally good person, but it also won't make you a bad one.
In this approach, many behaviors that are acceptable but not compelled by obligation
are neutral.
g) Summary: A decent person, according to Kant, is one who always does their duty
because it is their responsibility. It's fine if they enjoy doing it, but they must be willing
to do it even if they didn't like it. The overarching concept is that in order to be a
decent person, one must be good for the sake of goodness. Perfect responsibilities
(duties of justice) can be effectively enforced by the public, legal use of coercion,
according to him, while imperfect duties (duties of virtue) are suitable for moral
judgment but not for coercion.
ASSESSMENT
Assessment Questions:
1. Sanda is a ten-year old girl who is suffering from Polio. As days go by, the
doctor decided to isolate Sanda because of a pulmonary complication and
needs to be brought to a secluded place somewhere in the middle of a farm
the family owns. Her mother disapproves of the doctor’s decision as this
would affect the girl physically and emotionally. Assess and decide the
mother’s act using Kant’s Theory of Rights.
2. Expound on the saying that “a law may be legal but not necessarily moral.”
Cite a real law that is morally questionable. Explain why.
3. Francisca, a sales agent, offered a house and lot to her friends who are
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newly married, which the latter agreed to buy on the condition that the
property will be paid for 5 years on installment basis. After three years, the
couple failed to pay the remaining balance because the wife had an ailment
which made them prioritize hospitalizations and other medical-related
needs. The sales agent decided to continue the payment without the
couple’s consent and later forced them to sign a waiver for the subject
property asserting that the same is stipulated in the agreement. The agent
successfully transferred the property in her name without paying the couple
all the previous payments already made. She explained that there is need
to transfer the property so that ownership will not be returned to Jerica Real
State Company. Write an Analysis Paper highlighting why the option
taken by the agent may be legal but not moral.
REFERENCES
translated by H.J. Paton, 162-76. New York: Harper and Row Publishers Inc.,
1964
LEARNING OUTCOMES
Activity
This is a classic trolley dilemma situation. If someone pushes the overweight guy, the
train driver can immediately apply the emergency brake after hitting him, saving the
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five others on board. Is it, therefore, for the greater good? What about the latter's
side? As a result, there are ramifications to every action that we typically overlook.
Examine and evaluate.
What is Utilitarianism?
1. The name "utilitarianism" comes from the Latin word "utilize," which meaning "to
use." It basically states that what is good is useful, and that the moral value of
activities is decided by the utility of their results.
2. This idea can be used to apply to specific activities as well as general laws.
1. . In each given situation, you should take the action that would benefit the greatest
number of people.
Rule Utilitarianism
1. A version of the theory that states that we should live by laws that, in general, will
lead to the greatest good for the largest number of people.
The idea of utilitarianism was created by Jeremy Bentham, but John Stuart Mill later
systematized and changed parts of Bentham's utilitarian principles.
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The principle of utility thus states that an Advocates the greatest happiness
action is right insofar as it tends to principle’ which states that it is the
produce the greatest happiness for the greatest happiness of the greatest number
greatest number. that is the measure of right and wrong.
Source: en.wikipedia.org
An Analysis of Utilitarianism
For example, a pharmaceutical corporation may operate on the premise that it will
issue an officially approved drug with some side effects if it helps more people fight a
specific condition than the number of people who are concerned by a minor side
effect. If the benefits are sufficiently substantial and the difficulties with side effects
are appropriately restricted, then the phar's behavior is justified on utilitarian grounds.
ASSESSMENT
Assessment Questions:
REFERENCES
https://areebahashim.weebly.com
Justice, in a wide sense, is action taken in line with the provisions of a law
(Vice, 1997). Some people believe that justice is a result of God's will or mandate,
while others feel that justice is inherent in nature. Others believe that justice consists
of universally applicable rules that come from some form of consensus. This type of
justice is frequently regarded as being superior to a society's legal system. We are
more prone to label anything "unjust" when it appears to contravene some universal
rule of behaviour.
LEARNING OUTCOMES
3. manage one’s knowledge, skills, and values for responsible and productive living
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Activity
(Materials: a clear drinking glass filled with one cup of water, a fresh egg, a
tablespoon of salt, a permanent marker, and a permanent marker.)
Place the egg in the glass of water with care. Tell the pupils that the egg (you may
call it "Eddie") "represents someone who is being treated unfairly." Sinking to the
bottom depicts how miserable, despondent, defeated, unappreciated, and unloved
someone who has been left out or abused might feel. Set the egg aside after
removing it from the water. Add salt to the water one tablespoon at a time.
Explain that the salt represents different ways to be fair to others as you stir in each
spoonful. Consider the following example: according to the rules. Explain that the
salt represents different ways to be fair to others as you stir in each spoonful. For
instance, when playing a game, obeying the rules, taking turns and sharing, treating
people with honesty and respect, and intervening to help someone who is being
treated unfairly. Return the egg to the water once all of the salt has been added. (If
you want, use the permanent pen to draw a smiley face on the egg.) It will now float.
Explain how "Eddie" is now being supported with kindness and "held up" by other
people's fairness and acceptance. (10-Minute Life Lessons, by Jaime Miller.
1. What is “fairness?”
2. How do you know when something is unfair?
3. What makes a person fair?
4. What does being fair have to do with one’s character?
Justice and fairness are difficult concepts or notions to define without the
assistance of the other. Justice and fairness are often used interchangeably, and we
have come to understand that what is right is also fair, and that in order to be
perceived as fair, we must be just. However, as you will see after reading this lesson,
all justice is not equal, and all justice is not equal. Let us take a closer look at the
statement.
Modern cultures and civilizations are bound together by the moral fabric of
justice. It is a moral and ethical idea in which what is ethically correct is regarded as
just. We discuss social justice, which is an egalitarian idea that aims for equal rights
for all members of society. In this sense, justice entails giving each individual in
society what he or she is entitled to. Justice for all has become a fashionable motto in
all societies, and it is a norm that all societies strive to accomplish. Although life is not
always fair to all, the concept of justice strives for equality for all. Justice is often seen
as a quality of being just or fair. In the field of law, justice is seen as meting out
punishment to the culprit who has done a crime or harmed another individual. In
broader terms, justice is giving a person his due.
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Giving each person what he or she deserves, or, in more conventional terms,
giving each person their due, is what justice entails. Justice and fairness are two
phrases that are commonly used interchangeably nowadays. However, there have
been some more diverse interpretations of the two names. Fairness has also been
used to refer to the ability to make judgements that are not unduly generic but
precise and unique to a given circumstance. While justice normally refers to a
standard of rightness, fairness often refers to the ability to judge without regard to
one's feelings or interests. In any event, the idea of being regarded like one who
deserves it is appealing.
Fairness refers to how managers and coworkers treat people regardless of their age,
color, gender, national origin, disability, religious beliefs, or sexual orientation.
Generalization
The concepts of social stability, interdependence, and equal dignity are the
underpinnings of justice. The stability of a society—or any organization, for that
matter—depends on the extent to which its members believe they are being treated
fairly, as ethicist John Rawls has pointed out. When some people of society believe
they are being treated unfairly, the groundwork for social unrest, upheavals, and
strife has been established. The members of a society, according to Rawls, are
dependent on one another, and they will only maintain their social unity if their
institutions are just. Furthermore, as philosopher Immanuel Kant and others have
pointed out, human beings are all equal in this regard: they all have the same dignity,
and they all deserve to be regarded as equals as a result of that dignity. Individuals'
inherent human dignity is breached whenever they are treated unequally based on
arbitrary and irrelevant attributes.
But, when it comes to making ethical decisions, justice isn't the only factor to
consider. Principles of justice must sometimes be set aside in favor of other moral
claims, such as rights or the well-being of society. Nonetheless, justice is a
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ASSESSMENT
Assessment Questions:
1. When do we say that there is fairness in justice? Explain and cite examples. Is
justice and fairness the same?
2. Does being fair mean you always treat people equally? Explain your
answer.
3. Here are some examples of being fair and just and of not being fair and just.
Draw a table and align your answers appropriately to which the following examples
belong.
being open-minded
taking turns
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REFERENCES
beyondinteractibility.org/essay/principles_of_justice
goodcharacter.com/middle_school/fairness/
school.cms.k12.nc.us/beverlywoodES/Documents/Janjustice.pdf
reference.com/word-view/examples-being-fair-ed338b02c3968581
reference.com/world-view/current-examples-injustice-e60fd86902426fa9
differencebetween.com/difference-between-justice-and-vs-fairness
scu.edu/mcae/publications/iie/v3n2/homepage.html.
josephsononbusinessethics.com/2010/12/fairness/
https://youtu.be/18hBt-JY458
https://cubegroup.com.au/why-equality-and-fairness-matters/
https://quotesgram.com/qoutes-about-justice-and-fairness/
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https://www.pinterest.com/pin/174584923029374330/
http://www.sliderbase.com/spitetem-371-2.html
https://www.ajeforum.com/the-difference-between-educational-equality-equity-
and-justice-and-why-it-matters-by-joseph-levitan/
Globalization has been in the air for a while now. In politics and economics, it
has become one of the most commonly used terms. It is being promoted as a
universal goal for all of humanity. As it reshapes our lives, the way we make a living,
and the way we relate, the dynamic force of globalization will continue to modify our
perception. Economic, technical, cultural, and political developments are all taking
place. Ethics perspectives on moral decision-making tend to emphasize safeguarding
the best interests of global communities, in which ethical conducts are integrated to
achieve both national and global goals.
LEARNING OUTCOMES:
What is Globalization?
free movement
of goods,
services and
people across
a process of the world in an
interaction and integrated result of the
integration manner opening up of
among the the global
people, economy and
companies, and the increase in
government of trade between
different nations
nations
Globalizati countries
represents the on liberalize their
desire to move import
from national protocols and
to a global welcome
sphere of countries foreign
economic and liberalize their investment into
political visa rules and sectors that are
activity procedures so mainstays of its
as to permit the economy
free flow of
people from
country to
country
Source: en.wikipedia.com
There are several important variables that have influenced the globalization process:
4. Labor ability and skills – Clothing and other labor-intensive sectors can benefit
from lower labor costs and less legal limitations.
2. Free Trade. It stands for the unrestricted flow of trade between all nations. It
advocates for industry and trade to be free of overbearing regulatory and protective
laws and restrictions.
5. Privatization. Globalization refers to the removal of the state from the ownership
of means of production and distribution, as well as the free flow of industrial,
commerce, and economic activity between people and their businesses.
3. The global divide between affluent and poor continues to widen. Only 5% of the
world's population lives on less than $2 a day and receives only 5% of global
revenue.
7. Poverty. There are still too many people who die because they are too poor to
live.
8. Both within and between countries, income disparities have widened. According to
a recent UN study, global commerce boosts wealth, but the benefits of trade are not
evenly distributed. What constitutes a just distribution of an increasing pie? This
presents certain ethical concerns.
10. Around 180 million people are malnourished, over 850 million are illiterate, and
nearly everyone lacks access to basic sanitation. Every day, 300,000 children under
the age of five die from preventable causes.
11. The World Trade Organization (WTO) disregards labor rights and environmental
concerns.
12. Brain drain – Another ethical issue is the “brain drain” effect of globalization,
which refers to brilliant or educated people from Third World countries leaving their
home countries for better possibilities in First World countries. As a result, Third
World countries are short on educated locals.
13. Natural Resources – Tropical rainforests are being cut down for fuel and
livestock grazing meadows all over the world. This loss in rainforests will have a
significant impact on global oxygen levels.
1. Countries must take shared responsibilities for controlling the hazards that have
resulted as a result of it. Poor countries should get assistance from wealthy countries
in order to help them achieve economic growth and development.
3. In the case of pandemics, the most important thing is to support countries where
outbreaks occur and to assist individuals who are most vulnerable to illness.
ASSESSMENT
Assessment Questions:
1. How is our world connected with other countries? Cite an example on how
people and nation can be interconnected in a good way. Cite another
example in which the result is disadvantageous to some.
REFERENCES:
Agdalpen, Renato T. et al. 2019. “Ethics: Ako at ang Kagandahang Asal Bilang
Isang Filipino”, Mindshapers Co., Inc.
Leaño, Jr., Roman D., et al., 2018. “Ethics for College Students”, Mindshapers Co.,
Inc.
LEARNING OUTCOMES
The children of baby boomers and elder Gen Xers make up the millennial
generation. The phrase "filinnials" refers to Filipino Millennials.
Work Ethics
Millennials want tight relationships with their bosses and frequent feedback.
They usually link job satisfaction to open communication, strong supervisory
connections, and more immediate feedback.
Generation Y members are also known for their preference for a flat corporate
culture, a focus on work-life balance, and social awareness. Millennials prioritize
meaningful work, finding a creative outlet, and prioritizing familial values over
corporate principles. Their widespread usage of social media has honed their
collaborative skills and resulted in a preference for a team-oriented environment.
ASSESSMENT
Assessment Questions:
1. From the lesson discussion you have read, you are going to discuss some
ethical outlooks and cultural identities of the Millennials and Filinnials.
Discuss some feature of their work ethics.
3. Make a table and write the different qualities of the baby boomers,
millenials and fillinials.
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REFERENCES
CHAPTER 23
ETHICS OF TAXATION
Any discussion of ethics at its core involves understanding right and wrong.
This may seem simple on the surface, but as anyone who has studied philosophy will
readily admit, there is much more complexity to this practice. In professions like tax
preparation, accountancy, and other similar professions, ethical questions are likely
to arise on a regular basis. Naturally, federal and local laws govern a great deal of
these decisions, as well as ethical codes laid out by professional organizations. At
the end of the day, making that crucial distinction between right and wrong in a given
scenario requires tax professionals to use their training to make an informed
judgment. In addition to equipping students to navigate complex tax laws, there are
several sources and books available to reinforce understanding the importance of
ethics relating to taxation.
LEARNING OUTCOMES
1. understand ethics of taxation, the obligation of citizens to pay taxes, and the
State’s duty to spend and utilize taxes properly; and
2. differentiate the three philosophical approaches in understanding ethics of
taxation as a whole.
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The share of the economy controlled by the state in the Western world has
increased dramatically over the last century, and demands on the state are expected
to increase as people live longer, implying that taxes will continue to rise for the vast
majority of the population. What are the advantages and disadvantages of requiring
such a large number of individuals to pay such a large sum of money? To address
this, we can pose a number of questions, such as how much tax should be collected
in total, whether taxing aims are legitimate, and how taxpayers should behave. We'll
answer these problems using political philosophy arguments and the three
approaches to ethics listed below:
• Utilitarianism, which states that we should strive for the highest total happiness
possible for all people. In the economic sphere, we can define happiness as the
fulfillment of our desires, and utilitarianism as the pursuit of maximum fulfillment of
desires.
• Virtue ethics focuses on the virtues we should have and what a virtuous life
entails. It's important to employ a broad definition of virtues here, one that includes
not only qualities like honesty, but also virtues like using one's abilities and living a
meaningful life.
The most essential economic aims for a utilitarian are to ensure that enough
products and services are accessible to allow everyone to live a decent life, and that
these resources are dispersed widely enough for all or most people to benefit from
them. A pure utilitarian would only worry about overall satisfaction, not the distribution
of it, but when it comes to taxation, we're talking about the distribution of it. If each
person has modest resources, the overall pleasure should be higher than if the same
total resources are concentrated in the hands of a few individuals. Taxation and
government spending are the most obvious means of achieving redistribution and
ensuring that everyone receives something.
There's a sense of unease here. Taxation and spending aid in the allocation
of resources, but excessive tax rates restrict investment and incentives, making it
difficult to develop sufficient overall resources. As a result, too much redistribution
may result in a too tiny pie to distribute. As a result, utilitarians must establish a
balance. Economists, not philosophers, are the ones who will advise them on how to
achieve this interest balancing in the most productive way. This comes as no
surprise. Utilitarianism is nothing more than a set of computational rules. The
computations for utilitarians must be done by professionals from other areas.
When it comes to the subject of taxation justice, virtue ethics can be a little
more useful. If tax rates are reasonable, some virtues appear to be more likely to be
practiced than if they are very high. It is important to make the most of one's abilities.
Financial incentives can motivate people to use their skills, but high taxes reduce
take-home earnings, dampening those incentives. Another virtue is generosity,
whether it is in the form of money or in the form of time. Persons with higher take-
home income are more likely to feel able to afford charitable donations, and people
with higher pay rates are more likely to take time off from paid job to conduct charity
work or other forms of civic engagement, such as serving as school governors or
magistrates. Independence is a third virtue. It is preferable to earn what one requires
rather to rely on government assistance. Lower tax rates make it easier to achieve
financial independence.
Liam Murphy and Thomas Nagel presented one of the most interesting
critiques to this line of reasoning in The Myth of Ownership: Taxes and Justice
(2002). They argue that we should not think of income and wealth distribution in
terms of a natural distribution with a taxing state meddling with it. Rather, it is the
state that provides the stability that allows for significant earnings. They argue that
there would be no property security, no system of enforceable contracts, and so on in
a world without government. As a result, total wealth levels would be significantly
lower than they are now. It is not true that existing money would be allocated
differently in the absence of a taxing state: wealth would be scarce.
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This approach does not prove that a large state is bad, but it does put the
burden of proof on proponents of large states to explain that they are justifiable
despite the coercion involved.
Tax can be used for a variety of objectives, and it's usually evident what
ethicists of various stripes would say about them. We can begin with maintaining
peace and order, as well as providing more comprehensive public services such as
healthcare and education. Taxation for these items will be approved by utilitarians
because it allows more commodities and services to be produced, as well as more
non-materialistic desires to be gratified. Virtue ethicists would applaud these services
since they allow people to put their abilities to good use and live happy lives.
When it comes to aid to the poor, utilitarians will support it since shifting
resources from the affluent to the poor increases the poor's happiness more than it
decreases the rich's. Virtue ethicists will support it since redistribution can help the
poor prosper and develop virtues, and caring for the less fortunate is a virtue in and
of itself (although voluntary charity may be a greater virtue than forced payment).
Deontologists can also see a moral need to care for the impoverished. Immanuel
Kant, the greatest of all deontologists, believed in a duty to the poor, albeit he did not
envision a tax-funded welfare state as a solution. None of this, however, implies that
any ethicist would advocate for the unfettered provision of any of these beneficial
items through the tax system. As we have seen, the repercussions of the overall level
of taxation must be considered.
On the basis of justice, one can also argue for equality. The premise is that if
there is no positive reason for persons obtaining uneven shares of available
resources, then they should receive equal shares; otherwise, those who receive less
than they would under an equal distribution are treated unfairly.
To evaluate the validity of this argument, we should look at John Rawls' work,
particularly his book A Theory of Justice (1971). Rawls stated that social imbalances
should be managed so that the individuals with the fewest advantages benefit the
most. However, he says an unequal system might actually benefit the disadvantaged
more than an economically egalitarian one. For example, inequalities of income
would be perfectly acceptable if they were a necessary result of there being
incentives which encourage skilled people to work hard and entrepreneurial people to
take risks, so long as the result was that those with the least income-earning
potential were still made better off than they would otherwise have been. That looks
sensible. Why not let the rich grow richer, if the poor are helped by their doing so?
The poor will possibly even be grateful.
Not everyone accepts that inequalities like these would be just. For example,
in his book Rescuing Justice and Equality (2008), Gerald Cohen argued that Rawls
was far too permissive of inequality. He pointed out that we are free and conscious
beings. However, the talented person who says that he or she will only work hard,
and thereby benefit the whole economy, if enough money is offered, is acting like a
vending machine. A vending machine will only give you what you want if you put the
money in. But we are not vending machines. We can work out what we would do,
given the financial incentives. Then we can decide to do it anyway, without the
incentives.
Rawls makes a compelling case for equality. In his opinion, the best way to
determine what methods of distribution of goods and resources are reasonable is to
consider what individuals would desire if they were constructing a society in which
126
they would live but had no idea what family, abilities, or other conditions they would
have. They could only hope for an average share in that situation, and they would
have no incentive to accept anything significantly worse. As a result, they would
prefer an egalitarian society, with the allowances for inequalities that we have
outlined.
But it is not at all clear that people would only accept inequalities which
benefited the worst-off, as Rawls supposes. Suppose people had a choice between
two societies, X and Y. In both societies, everyone would have at least a tolerable
standard of living, and no-one would suffer abject poverty. In society X, the worst-off
person would have an income of P15,000 a year, a few people would have incomes
of P20,000, and the great majority would have incomes of P25,000. In society Y, the
worst-off person would have an income of P14,000, a few people would have
incomes of P19,000, and the great majority would have incomes of P27,000.
Someone making a choice of which society they would prefer to be part of, but who
did not know who they would be within it (Rawls’ ‘veil of ignorance’), could
reasonably take a chance on being someone with the income of the majority, and so
prefer society Y. Rawls was wrong to assume that he or she must rationally prefer
society X.
Most taxpayers pay their taxes, without fuss. But not all taxpayers act in this
way. So lastly let’s look at whether two other forms of behavior can be ethically
acceptable: tax evasion, and tax avoidance.
Tax evasion involves knowingly mis-reporting the facts: for example, declaring an
income of P50,000 when the true figure is P60,000; or declaring that an asset is
owned by one company in a group when it’s really owned by another, so paying less
tax.
It would be very hard to give an ethical justification for tax evasion. One way
to try to do so would be to argue that the state, in imposing taxation, engaged in theft,
and that in order to prevent the theft one could lie to the state, just as one could lie to
a thief. This argument would have some plausibility in the context of a regime that
was imposed, rather than one democratically chosen in free elections. That is, it is
possible to see a regime that is not freely elected as merely a gang of bandits, even if
they are sometimes benevolent bandits. But there are many countries in which
governments are freely elected, and therefore their taxation demands may be
considered legitimate.
Tax avoidance, unlike tax evasion, does not entail withholding information or
lying. Instead, it entails structuring economic transactions in such a way that less tax
is due than would otherwise be the case. Complex systems utilized by some
organizations incorporating networks of firms and partnerships in multiple countries
127
provide the most ethically problematic instances in this field. Tax evasion is
accomplished by adhering to the letter of the law rather than breaching it. That is to
say, while the tax savings achieved may be consistent with the law's language, it is
evident that if Parliament or other legislative bodies in other countries had considered
comparable methods, they would have created different laws to counteract them.
ASSESSMENTS:
1. On the table below show the differences of the three philosophical approaches in
understanding ethics of taxation.
2. In not more than ten (10) sentences explain the possible moral
effects/consequences of the citizens’ duties to pay taxes regularly. Cite a
philosophical approach as basis for your answer.
3. The State has the moral obligation to utilize taxes properly even if it has to resort
and use illegal ways and means. Comment.
REFERENCES:
Cohen, Gerald A. 2008. Rescuing Justice and Equality, Harvard University Press
Murphy, Liam, et al., 2002 The Myth of Ownership: Taxes and Justice, Oxford
University Press.
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Nozick, Robert. 1974. Anarchy, State, and Utopia, New York: Basic Books.