MIDTERM EXAMINATION REVIEWER

MODULE 1: WHAT IS ETHICS

Ethics (Good & Evil, Right & Wrong)
• Ethics or moral philosophy can be provisionally described as the empirical study of moral decisions.
• It is derived from the Greek word “ethos” which may mean tradition, habit, character, or attitude.
• It is a systematic analysis of the nature of human actions.
• As a philosophy, it is a higher level of human discipline.
• As a branch of philosophy, ethics is divided into normative and meta-ethics.
• should consider allowing an individual to comprehend what his conscience is, how he obtained it, how far he
is willing and able to protect his outward manifestations, and how well he can strengthen and make it even
smarter.
Kind of Ethics:
Normative Ethics
• It seeks to examine how human beings respond to a moral question.
• The purpose is to address our questions about the essence of human behavior.
• There are two fields of normative ethics:
o Moral Philosophy
o Applied/Practical Ethics.
Meta-Ethics
• It is a discipline that relies on meaning.
• It is a science that is seeking to address non-moral questions about morality.
Importance of Ethics
• Ethics can provide true, specific guidance to our lives.
• Ethical Principles:
o Fairness
o Trustworthiness
o Responsibility
• Ethics is all about decisions.
• Moralists (follows one's interest) vs. Ethicists (balance)
• The virtues that guide ethical decision-making providing the basis for rational decisions when faced with an ethical
dilemma:
o Intelligence
o Bravery
o Patience
o Justice
• Ethics makes it possible for an individual to fully understand what Conscience is.
Overall views of Ethics:
1. Through ethics people can determine the difference between right and wrong, good and bad.
2. People can eliminate actions that do not conform to what is right.
3. People will be very careful to the actions and decisions to make.
4. People will not be disturbed of the internal and external factors of not doing the right thing.
5. Establish good habits of characters of a person.
6. Come up to rational decisions in facing an ethical dilemma.
7. It makes a person responsible in the family, school and society.
8. A person becomes sensitive to the needs of others more than himself or herself.
9. Reminds a person to fully need conscience in decision making and a person can acknowledge that actions made.
The Differences of Moral and Non-Moral Standards and Characteristics of Moral Standards
Moral Standards
• It compels us to behave accordingly, although we have no right to insist on others on non-moral values.
• It refers to the guidelines we have on the types of acts that we find to be morally permissible and morally
unacceptable.
• is perceived as universal. We expect all individuals to uphold these standards and are resentful when someone
does not
• is thought to be universal because it can be applied anywhere and at any time.
• Moral standards are a blending of norms and values.
Characteristics:
1. Moral standards entail serious harm or benefit.
2. Moral standards are not determined by authority figures.
3. Moral standards should be adopted over values, including self-interest.
 4. Moral standards are focused of objectives considerations.
5. Moral standards are perceived to be universal.
6. Moral standards are correlated with different feelings and vocabulary.
Non-Moral Standards
• It applies to laws which are not related to social or legal considerations.
• Examples:
o Etiquettes
o Statutes
o Code of professional ethics
How Moral Standards are formed?
• Morals are shaped by the beliefs of an individual.
• Values are the basis of the capacity of an individual to distinguish between right and wrong.
• Morals are formed from the experience of a person’s life and are subject to opinion.
Factors that Influenced:
1. The moral values are principles that we conform with, in our rearing.
2. The character and manners that imbibed with us by means of birthright.
3. The religious values that our forefathers taught us.
4. The values are learned from school.
5. The moral conduct, ways and habits of those people around us.
6. The direct and implied cultural norms.
7. Our life experiences.
8. Our critical thinking in these experiences.
Chain of the Development of Moral Standards
Individual Beliefs Values/Religious/ Rules and
Characters/Manners Regulations

Moral Standards Life Experiences Individual Actions

MODULE 2: MORAL DILEMMAS

Moral Dilemma
• Every human being, experiences struggling to make a decision, especially if there is an urgency to make a choice.
• A moral dilemma or ethical dilemma applies to our personal life, in a job, in a profession, education, and some others.
• In any decision, an individual must analyze every aspect, scrutinize the pros and cons, and after several evaluations,
then finally decide.
According to Kvalnes (2019)
• A moral dilemma is a situation in which a decision maker must give preference to one moral principle over another.
o Dilemma
o Self-inflicted dilemma
According to Kurie & Albin (2007)
• A moral dilemma is a situation in which people assume that they should morally do one thing and that they should
morally do another thing, and occasionally a third thing or even a fourth thing.
According to Figar & Dordevic (2016)
• The ethical dilemma or a moral dilemma is a situation whereby a person has to make a decision.
Characteristics of Moral Dilemma
• Making an option to one moral value over the other.
• A situation where moral values are equally significant.
• A scenario where a person has a strong moral reason in action, but not equally strong moral reason in acting in another
way.
• A state where a person should morally do one, two, or more and have difficulty in deciding any of those conflicting
choices.
Approximate Dilemma - Moral dilemma may be absolute or approximate. _________ occurs when an HR Staff released
information for the claim of employee’s benefits.
3 Levels of Moral Dilemmas
Organizational
 • According to Lamberto et. al (2013), an organizational ethical dilemma refers to a situation that causes an
organization to respond negatively or positively to an ethical issue that affects staff, shareholders, and society, as
well as corporate ethics and customers.
• there are common ethical issues in the organization such as:
1. Unethical leadership/bad leadership behavior.
2. Toxic workplace culture.
3. Discrimination and harassment/peril of employee favoritism.
4. Unrealistic and conflicting goals.
5. Use of the organization’s technology, social media use, technology,
6. and privacy concerns.
7. Business travel ethics.
Individual
• According to Smith (2018), individual ethical or moral dilemma pertains to a situation where individuals confront
with a number of factors such as peer pressure, personal financial position, an economic and social status which
may influence all individual ethical standards.
o Socialization is part of every individual's life.
o A human being should bear in mind that living in this world is not easy.
o It is alright to enjoy life as long as a person knows his boundaries and limitations and others will not be
affected by what he or she does specifically the unwanted acts.
o Human beings must not be confused nor ambiguous and put himself or herself in a dilemma where he
doesn't know what to do and decide to what is good and what is right.
Structural
• The structural moral dilemma is that selecting a proper system of responsibilities and relationships, which is a
continuing universal challenge.
• Concepts:
1. Differentiation vs. Integration
2. Gap vs Overlap
3. Lack of Clarity vs. Lack of Creativity
4. Excessive Autonomy vs. Excessive Interdependence
How to avoid?
1. Must have well-distributed jobs and the laws, policies, rules, and regulations must be balanced through lateral
approaches.
2. Must have an implicitly defined job description, roles, and duties to evade from gaps and overlaps.
3. Must have a clear-cut expectation of the tasks in a wide range of goals.
4. Must have a well-balanced interdependence and coordination.

MODULE 3: FREEDOM AS FOUNDATION FOR MORAL ACTS

KANT’S PHILOSOPHY ON FREEDOM AND MORALITY, THE PRINCIPLES OF JUSTICE AND FAIRNESS
I. KANT’S PHILOSOPHY ON FREEDOM
• Kant opposes justification of state.
• Freedom is the right of a person.
• Liberitarian Freedom - is not absolute, but rather the submission of oneself to one's desire.
• Autonomy – self legislator.
• Immanuel Kant accentuates the following philosophy on freedom:
1. Individuals have the right to choose one's conduct based on reason, not desire.
2. Individuals have to abide by the rules that they follow.
3. Individuals are independent from being limited by the option of others to the extent that they may coexist with
each other's freedom under universal rule.
4. Equality is the most among the various freedoms and freedom is the only inherent power. The three concepts of
freedom are the freedom of a human being (1) as a member of a state, (2) the dignity of each person as a subject,
and (3) the freedom of any member of the commonwealth as a resident.
5. Individuals have an autonomous right to be happy in their own way, and the intervention of another's freedom
means forcing others to be happy.
II. KANT’S PHILOSOPHY ON MORALITY
• Behavior is based by Reason
• Kant's expounded five moral philosophies.
 • Pure reason - is especially concerned with the performance of actions. Moreover, reason is the foundation of morality
and the source of it is the good.
1. GOODWILL & DUTY
• Duty - restricts people voluntariness
• Will - The is the rational power of humans to act. It is the potential to choose what is good based on logic or
reason.
• goodwill and duty where he described it as one of a kind because it is always good and maintain moral values.
• Kant added that goodwill is more of a conception rather than obligation. A will that acts out of duty can be defined
as a will that overcomes the obstacles to the protection of moral law. It is not to say that actions carried out purely
in compliance with duty are pointless (they still merit praise and encouragement), but that extra regard is accorded
to activities carried out on duty.
• Good Will - Kant described the good will as peculiar because it never ceases to be good and upholds moral values.
It is a moral concept that seeks to use values for moral reasons unrestrained.
2. PERFECT & IMPERFECT DUTIES
• Perfect duties for Kant are always true and it is more important than imperfect duties, it is a priority and a must to
do what is good. Perfect Duty is to “do not lie”
• Imperfect Duties - you do good, but it is not an obligation to do so.
3. CATEGORICAL IMPERATIVE
• Kant also made a distinction between categorical imperative and hypothetical imperative.
• According to him, Categorical Imperative is founded in reason, it is absolute and must be follow regardless of
circumstances. Categorical Imperative is to “Thou shall not kill”
• Hypothetical Imperative
o is a rule of behavior relating to a person “if and then”, we do it to fulfill our desires, there is a cause and
effect.
o It is one we must meet if we are to fulfill our desires or command something that is contingent on having
a relevant intention. Furthermore, it is legally binding because it is based on reasoning rather
than subjective evidence.
4. UNIVERSALIZABILITY
• Theory of Universalizability - which is centered on the action to be acceptable or permissible, must be applied to
all citizens with no contradictions.
• Pertaining to an act that is permissible only if its universal.
• Morality – Objective law of reason
• This theory must be applied to all citizens without any contradictions. Meaning, when someone commits a crime
he or she will be punished regardless of social and economic standing. The law must be applicable to all.
5. HUMANITY AS AN END ITSELF
• Humanity as an end itself of Kant pointed out that a human intrinsic worth does not depend on something else,
• It does not depend on whether a person loves his or her life or makes other people's lives better.
• A human being lives so he or she has value.
III. KANT’S PHILOSOPHY ON JUSTICE AND FAIRNESS
• Kant’s corollary meaning of justice and fairness are the following:
1. Justice involves external acts through which an individual may directly or indirectly influence others.
2. Justice does not affect the desires, wishes, or needs of others.
3. Justice is concerned primarily with the nature of interpersonal relationships and not with their substance.
TAXATION IN THE PHILIPPINES THE RULES EMBODIED UNDER THE LAW
• Taxation policy in the Philippines is regulated primarily by the Constitution of the Philippines and the three Republic
Acts.
1. Constitution: Article VI, Section 28 of the Constitution provides that "the rules of taxation shall be uniform and equal"
and that "a democratic system of taxation shall be established by the Congress."
2. National Internal Revenue Code—enacted as Republic Act No. 8424 or the Tax Reform Act of 1997 and subsequent
laws amending it; most recently, the Law of the Republic No. 10963 or the Law on Tax Reform for Acceleration and
Inclusion was amended
3. Local laws: the major sources of revenue for local government units (LGUs) are taxes impose under the Republic Act
No. 7160 or the Local Government Code of 1991 and those imposed on revenues levied under state law.
4. Taxes levied at national level are collected by the Office of Internal Revenue (BIR), whereas those levied at local level (
i.e. provincial, city, municipal and barangay) are collected by the Office of Internal Revenue (BIR).
• Under the 1987 Philippine Constitution mentioned above, “the rules of taxation shall be uniform and equal.”
 • Uniformity in Taxation It signifies equity in the burden of taxation, which cannot occur without consistence in both the
mode of assessment as well as the rate of taxation. It must also adhere to all assets subject to taxation in
order for all property to be taxed as such and equally.

MODULE 4: WHAT IS CULTURE? HOW DOES IT DEFINE OUR MORAL BEHAVIOR?

I. WHAT IS CULTURE?
Kohak (1984)- Human Alienation – how we are different from others.
- Culture (Cultus – Giving respect to the sacredness of all)
Cole (2019)- a sociologist who said that culture is a broad and diverse collection.
Lederach (1995)- collective knowledge of schemes about realities.
Zimmerman (2017)- Characteristics and awareness involves a specific community.
• From the definitions given during discussion, several characteristics of Culture were drawn:
1. Culture is analects of items with cultural or historical interest.
2. Culture is a remark of peoples’ choices and admiration of beauty.
3. Culture is in harmony with the environment and an individual has a role to play on it.
4. Culture is wider in scope as it includes beliefs, ideals, communication, language systems, behaviors, and
commonality of people within a group.
5. Culture embraces material objects that are significant to a particular group or society.
6. Culture is related to the social structure and economic aspects of society.
7. Culture is a combination of the skills, talents, capacities, and artifices brought about by a group of people to look at,
relay messages, and respond to the realities of social life.
8. Culture is the attributes and observation of a particular group of people which includes language, religion, social
behavior, etiquette, fashion, music, and arts.
9. Culture consists of shared ideals, beliefs, linguistic structures, communication, and behaviors that can be used
to describe people as a group.
10. Culture denotes to an artifact collection or a reflection of people's tastes and appreciation for the best features.
II. THE INFLUENCES OF CULTURE IN MORAL DEVELOPMENT
• Five points in how culture influences the moral development of the people:
1. Culture is always social and communal (relationships were established through sharing/communication)
2. Culture defines the normative principles (what's best for the people) and behaviors of society.
3. A culture, as best exemplified in the experience of the people, develops restrictions (protection and securities) and
sets boundaries and limitations as they live and relate with one another.
4. As culture helps in generating the character and identity of its people, it also includes their moral character.
5. The culture identifies the authorities or the governing individuals or groups.
• Difference between Culture and Tradition:
Culture – about the beliefs of a group of people. (Example is wedding)
Tradition – refers to the behavior of that culture and it is a part of the culture.
- It encompasses accepting one's place in life, humbleness, devotion, and personal moderation.
III. CHARACTERISTICS OF FILIPINO CULTURE IV. WEAKNESSES OF FILIPINO CHARACTER
1. The Filipino people are very resilient. 1. Extreme Personalism
2. Filipinos take pride in their families. 2. Extreme Family Centeredness
3. Filipinos are very religious. 3. Lack of Discipline
4. Filipinos are very respectful. 4. Passivity and Lack of Initiative
5. Filipinos help one another. 5. Colonial Mentality
6. Filipinos values traditions and culture. 6. Kanya-kanya Syndrome
7. Filipinos have the longest Christmas celebration. 7. Lack of Self Analysis and Reflection
8. Filipinos love art and architecture.
9. The Filipinos are hospitable people.

MODULE 5: CULTURAL RELATIVISM

Cultural Relativism
• Indicates that we do not judge a society by our own criteria of what is right or wrong, odd or natural.
• foster the awareness of the cultural traditions that are not usually part of one's own culture.
• Subjective (any opinion on ethics is subject to the perspective of each person within their particular culture.
• moral theory that contends that there are no objective universal moral rules, and the moral rules that do exist are
culturally bound.
• attitude towards the meaning and role of values in various cultures.
• beliefs in terms of norms and behaviors in a particular culture are specific to that society.
 • Could be applicable to us but not to others.
• must understand other societies’ cultures
The Pros or Advantages of Cultural Relativism
1. It creates learning opportunities that could make humanity stronger.
2. It eliminates the concept of separate, but equal.
3. It creates a system of niche expertise.
4. It encourages respect.
The Cons or Disadvantages of Cultural Relativism
1. There will be actions taken that would be defined by some as “Violent”, “unsafe”, or “wrong”.
2. It is based on a concept that people are perfect.
3. It creates a personal bias.
4. It eliminates the idea that reform or change can be a good thing.

MODULE 6: UNIVERSAL VALUES

Value - means something that a person or a group believes has a value.
- these can be thing or a state of mind.
- pertains to something that a person or group believes has value and should be sought, promoted, or privileged.
This can be a thing (wealth, food, art), a mental state (peace, protection, assurance), or a behavior resulting
from those things or mental states (protecting innocent people, telling the truth, being creative).
Universal values can be understood in two ways:
• It could be that something has universal value because everyone finds it important.
• It could have universal value when all people have reason to believe it has value.
According to the Didactic Encyclopedia (2015),
• Universal value is a concept that it is not obvious to define because a principle is connected with morality or ethics.
• Universal Value is a challenging idea to explain because it is associated with ethical or moral principles. It is difficult to
transpose or adapt to the group level.
Universal Values
• Has Value.
• Have reason to believe it has value.
• Connected with Morality or Ethics.
• Need to be socially expressed.
Universalism - This is represented by the breadth of goals, wisdom, social justice, human equality, and a world in peace,
harmony, and beauty. It is also reflected in oneness with nature, environmental
protection, and each person's harmony with himself.
SCHWARTS CONCEPT OF UNIVERSAL VALUES
• Values is the conception of what is important where it affects how we act.
• There are 56 Universal Values.
10 Types of Universal Values
Power Authority, leadership, dominance, social power, wealth
Achievement Success, capability, ambition, influence, intelligence, self-respect
Hedonism About pleasure
Stimulation Varied life, exciting life
Self-Direction Creativity, freedom, independence, curiosity, choosing your own goal
Universalism Broad mindedness, wisdom, social justice, equality, a world at peace, a world of beauty, unity with
nature, protecting environmental
Benevolence Helpfulness, honesty, forgiveness, loyalty, responsibility, and friendship
Traditions Accepting one’s portion in life, humility, devotedness, respect for tradition and moderation
Conformity Majority, self-discipline and obedience
Security Cleanliness, family security, national security, stability of social order, reciprocation of favor, health,
sense of belongingness
UN CHARTER OF UNIVERSAL VALUES
“The values of peace, freedom, social progress, equal rights and human dignity, enshrined in the Charter of the United Nations
and in the Universal Declaration of Human Rights, are no less valid today than when, over half a century ago, those documents
were drafted by representatives of many different nations and cultures.”
- Secretary-General Kofi Annan on Global Ethics
 Fundamental Values: In Reality:
• Freedom • Discrimination
• Equality • Double standards
• Solidarity • Injustice
• Tolerance • Partiality
• Respect for nature • Oppression
• Shared responsibility
Basic Universal Human Values
• Happiness • Respect
• Peace • Equality
• Freedom • Justice
• Safety • Nature
• Intelligence • Health
THE HUMAN DIGNITY
• It is the state or quality of being worthy of honor or respect.
• It is earned and cannot be taken away from anyone.
• The 1987 Philippine Constitution Article 2 Section 11 provides,
“The state recognizes the dignity of every human person and guaranteed full respect for human right.”

MODULE 7: FILIPINO WAY

SIR – Smooth Interpersonal Relationship- Supported by Filipino values (customs and traditions)
Filipino Values:
1. Pakikisama (sense of togetherness) 2. Utang na Loob (gratitude)
• doing good deed to other people without expecting • recognizing and returning favors
in return • Becomes bad when we are force
• To have and to maintain good relationship
• Submit to group opinion
• Over generous praise
• Concealing negative emotions
• Smiling when things go wrong
• Avoiding to say no
• Refraining from venting anger
• To avoid confrontation
3. Hiya or Kahihiyan (sense of shame) 4. Amor Propio/Self-esteem/Self-respect
• about the honor • loosing face
• Reputation
Filipino social values – important to maintain harmony
SIR & pakikipagkapwa tao – central form of essential cultural traits

MODULE 8: HOW IS MORAL CHARACTER DEVELOPED?

Moral Character – existence or lack of virtues such as integrity, courage, fortitude, honesty, and loyalty
- It refers to the presence or absence of virtues like integrity, courage, fortitude, truthfulness, and devotion.
Development of moral character can be explained by the following approaches:
1. Virtues
2. Disposition and circular relations of acts and character
3. Theoretical perspectives
Trait - It is a distinguishing feature or character of a person or a group of people.
Family - is the societal unit and consists, at least in recent times, of the parents, grandparents,
and children.
Health - It is the general state of the body or mind in terms of soundness and vigor: good health; poor health; soundness of body
or mind; freedom from disease or ailment to have one's health; to lose one's health.
Character – comes from ancient Greek term character - mark impressed upon a coin; any distinctive feature by which one thing
is distinguished from others; set of qualities or characteristics that can be used to differentiate between persons
Virtue ethics – one way to explain character development represents the concept that individual's action are based upon inner
moral virtue where Aristotle was the leading figure of it the basic function of morality is the moral character of persons
Virtue - for Aristotle this depends on "clear judgment, self-control, symmetry of desire, and artistry of means". It can be attained
through training and habituation.
Ethics - should not be thought of as a moral requirement, because this confuses with a principle or rule (Beauchamp) -
character trait that is socially valued
Two Distinct of Human Excellences:
1. excellences of thoughts
2. excellences of character
Goodness of Character - product of the practice of virtuous behavior (Aristotle)
Virtuous Acts - are not the end results of a good character
Virtues
• According to Aristotle, are tendencies to act, to feel, and judge, tendencies which are developed from natural capacity
through proper training and exercise (Aristotle)
• depends on clear judgment, self-control, symmetry of desire, and artistry of means
• fruit of intelligent pursuit
Virtuous Behavior - practicing moderation, that is, avoiding both excess and deficiency
Doctrine of the Mean - principle that suggests that a moral behavior is one that is in the middle of two extremes
Dispositions - particular kinds of properties or characteristics that objects can posses
Moral character traits
• dispositions of character for which it is appropriate to hold agents morally responsible
• relatively stable, fixed and reliable dispositions of action and affect that ought to be rationally informed
• not just dispositions to engage in certain outward behaviors; they can also be dispositions to have certain emotions or
affections
Moral Character
• not something that is imposed from the outside, but something that springs from the will of the moral agent
• develops as he/she grows into maturity
Three Aspects of Action:
1. Repetition of action and its effect on the person - actions can be repetitive or automatic in (at least) three different ways: by
habit (action is constantly repeated), by education (become skills through repetition and experience), and by habitus
(inclination or disposition, an inclination, a willingness, to respond charitably to anyone in need as situation arises)
2. The type of action - human beings are body/soul unities = actions of the body are actions of the self
Human acts - rational acts and are more closely associated with character than are acts human beings, because the former
actions come from the whole person
3. Intention and responsibility - human beings - own their actions and the consequences of them.
- applies to actions that are accidental rather than willed and chosen
- The will is the rational power of human beings to act
- ability to choose what is good.
Socialization - It refers to a specific aspect of each person's life. It is just a question of whether a person remains conscious
of doing what is good and what is right.

Prepared By:

VIC PAOLO MENDOZA