Search results

A new triage method, MBCE (Medical Bio Social Ethics), is presented with social justice, bio, and medical ethics for critical resource distribution during a pandemic. Ethical triage is a complex and challenging process that requires careful consideration of medical, social, cultural, and ethical factors to guide the decision-making process and ensure fair and transparent allocation of resources. When assigning priorities to patients, a clinician would evaluate each patient’s medical condition, age, comorbidities, and prognosis, as well as their cultural and social background and ethical factors.

A statistical analysis shows no interactions among the ethical triage factors. It implies the ethical components have no moderation effect; hence, each is independent. The result also points out that medical and bioethics may have an affinity for interactions. In such cases, there seem to be some ethical factors related to bio and medical ethics that are correlated. Therefore, the triage team should be careful in evaluating patient cases. The algorithm is explained with case histories of the selected patient. A group of triage nurses and general medical practitioners assists with the triage.

The MBCE triage algorithm aims to allocate scarce resources fairly and equitably. Another ethical principle in this triage algorithm is the principle of utility. In a pandemic, the principle of utility may require prioritizing patients with a higher likelihood of survival or requiring less medical care. The research presents a sensitivity analysis of a patient’s triage score to show the algorithm’s robustness. A weighted score of ethical factors combined with an assessment of triage factors combines multiple objectives to assign a fair triage score. These distinctive features of the algorithm are reasonably easy to implement and a new direction for the unbiased triage principle.

The idea is to make decisions about distributing and using scarce medical resources. Triage algorithms raise ethical issues, such as discrimination and justice, guiding medical ethics in treating patients with terminal diseases or comorbidity. One of the main ethical principles in triage algorithms is the principle of distributive justice.

To better understand the characteristics of Indonesian Muslims, this study uses cluster analysis to group upper-middle-class Muslims based on psychographic variables related to participation in cash waqf for productive purposes.

This study used mixed methods to build and analyse the segmentation of upper-middle-class Muslims towards cash waqf and propose scenarios for a cash waqf model based on the findings.

This study identified six clusters for upper-middle-class Muslims related to the participation in cash waqf for productive purposes. All clusters show heterogeneous values of all factors. Although relatively few Muslims perform cash waqf for productive purposes, the high scores for the economic rational, family and community factors indicate great potential for the development of various cash waqf models for investment purposes. The next challenge will lie in reviewing the “one-fits-all strategy” in the development of program, education and socialisation. Based on the findings, this study proposes three scenarios of cash waqf participation: as wakif only (waqf donor), investor only (capital provider) and hybrid participation (waqf donor and capital provider).

The limitation of this study is the location and object of the sample are only Muslims in Indonesia who are categorised as upper-middle class in terms of their monthly income. Based on this study’s findings, other Muslim-majority countries worldwide have the potential to develop a cash waqf model that is integrated with financial instruments and involves the role of Islamic banking and other Islamic commercial institutions in future research development. Researchers can also attempt to include a simulation or experiment method to construct and validate the proposed cash waqf model based on this study’s findings and to explore other factors that have not been addressed.

The findings of this study can contribute as a foundation for the development of a cash waqf model and business-marketing strategy to increase the participation of upper-middle-class Muslims.

The findings of this study will support the acceleration of cash waqf collection for investment initiatives, which in turn will have a broader social and economic impact nationally.

To the best of the authors’ knowledge, this study constitutes the first attempt to specifically investigate upper-middle-class Muslim segmentation toward cash waqf participation for productive purposes. This study’s knowledge is helpful for various stakeholders such as academia, the Islamic banking industry, regulators and the Muslim community about customer segmentation to Islamic banking products and services related to cash waqf.

The Purpose of the study was to investigate the construct validity and internal consistency of the LaMI among staff in the context of elderly care in Sweden.

Questionnaire data from a longitudinal study of staff working in elderly care were used. Data were collected using the Leadership and Management Inventory. First data collection was for explorative factor analysis (n = 1,149), and the second collection, one year later, was for confirmatory factor analysis (n = 1,061).

The explorative factor analysis resulted in a two-factor solution that explained 70.2% of the total variance. Different models were tested in the confirmatory factor analysis. The final model, a two-factor solution where three items were omitted, showed acceptable results.

The instrument measures both leadership and management performance and can be used to continually measure managers’ performances as perceived by staff to identify areas for development.

The purpose of this paper is to investigate young adult consumers' (i.e. university undergraduates') evaluations of consumer behavior scenarios as ethical or unethical in relation to the respondents' philosophies of human nature.

An existing ethical decision making model in marketing was applied to consumer ethical decision‐making. Based upon the model, the marketer's solution to ethical dilemmas is influenced by factors such as attitudes. This study focused on a specific type of attitude (philosophies of human nature). Subjects completed a questionnaire that contained philosophies of human nature (PHN) items and three consumer behavior scenarios. Factor analysis was conducted on the PHN scale to assist in factoring items into subscales. One‐way analysis of variance was used to determine if a relationship existed between consumer ethical response scores and responses to the PHN scale.

For two of the PHN factors, the consumer ethical response scores differed significantly among the low, moderate, and high PHN groups. Subjects who were less believing that people behave dishonestly for personal gain had higher ethical response scores in all of the scenarios than subjects who were more believing. Subjects who were less believing that people will stand by their convictions had higher ethical response scores in the “returned garment after use” scenario than subjects who were more believing.

This study is one of a few that addresses variables related to how consumers make ethically related decisions and the results can be useful to employers in the apparel industry when screening job applicants.

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

The purpose of this paper is to examine the impact of individualism‐collectivism, trust, and ethical ideology on ethically questionable negotiation tactics, such as pretending, deceiving and lying, in Turkey.

Survey questionnaires translated from English to Turkish were administered to 400 respondents, of whom 379 fully completed the questionnaires.

The research empirically corroborated a classification of three groups of negotiation tactics, namely, pretending, deceiving and lying. Turkish negotiators who scored high on horizontal individualism tended to score highly on pretending and deceiving and less on lying, and presented an inverse relationship between scores on those tactics and score on idealism. Trust was not found to be related to any of the negotiation tactics.

The study investigated the respondents' perceptions rather than their actual negotiation behavior. The sample size, though large and inclusive of public and private sector employees, provided limited ability to generalize Turkish negotiator conduct.

The study provides hints to managers negotiating in Turkey of the extent to which Turkish managers would employ ethically questionable negotiation tactics.

This empirical field research is the first to present a model of the antecedents of negotiation tactics in Turkey, a country where negotiation studies are limited and are mostly conducted within the safe controls of the laboratory.

This study investigates factors motivating upcycled food choices and assesses the association between these factors and hesitancy towards upcycled food consumption in a Swedish population.

An online food choice questionnaire was used. Participants (n = 682) were categorised into Inclined and Hesitant groups based on their intention to consume upcycled foods. The factors motivating upcycled food choices were identified using explanatory factor analyses. Independent t-tests assessed the differences in the mean importance score of factors between the two groups. The association between upcycled food choice factors and hesitancy towards consumption was evaluated by logistic regressions (adjusted for sociodemographic characteristics).

The most important upcycled food choice factor in both groups was ethical concerns, followed by natural content, sensory appeal, price, healthiness, familiarity and impression. The Inclined group’s mean importance score for ethical concern was higher than the Hesitant group (p_value<0.001) and, except for natural content, the mean importance scores for the other factors were higher in the Hesitant group compared to the Inclined group (p_value<0.05). Participants who perceived ethical concern as an important factor had lower odds of hesitancy (Odds ratio = 0.39; 95%CI:0.26,0.59; p_value<0.001), and those who considered sensory appeal an important factor had higher odds of hesitancy (Odds ratio = 2.42; 95%CI:1.62,3.63; p_value<0.001) towards upcycled food consumption compared to participants who did not consider these as important factors.

This is the first study investigating health and non-health-related upcycled food choice motives using a food choice questionnaire. Identifying these motives helps food developers and researchers determine factors influencing upcycled food consumption.