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The deferred nature of retirement benefits provides public officials with a means of postponing to later years the retirement financing burden. This practice is aided by the fact that the Employee Retirement Income and Security Act of 1974 (ERISA) does not apply to the public sector. Failure to provide for full actuarial funding violates the concept of interperiod equity, which the Governmental Accounting Standards Board cites as a fundamental responsibility of public administrators. Underfunding also violates the just savings principle developed by the philosopher John Rawls. This paper examines the extent of retirement system underfunding in state and local government and considers the various ways in which underfunding imposes an unfair burden on future generations. The ethical significance of underfunding is tied to the works of Rawls, and remedial measures are proposed which are consistent with Rawls’ just savings principle.

A view of Islam as a comprehensive way of life for its adherents is presented. The spiritual and ethical reconstruction of individuals, societies and the world order are given in a socio‐economic framework. The principles of Islam and brotherhood, with reference to the Quran, are explained in some detail.

The purpose of this paper is to advocate for and provide guidance for the development of a code of ethical conduct surrounding online privacy policies, including those concerning data mining. The hope is that this research generates thoughtful discussion on the issue of how to make data mining more effective for the business stakeholder while at the same time making it a process done in an ethical way that remains effective for the consumer. The recognition of the privacy rights of data mining subjects is paramount within this discussion.

The authors derive foundational principles for ethical data mining. First, philosophical literature on moral principles is used as the theoretical foundation. Then, using existing frameworks, including legislation and regulations from a range of jurisdictions, a compilation of foundational principles was derived. This compilation was then evaluated and honed through the integration of stakeholder perspective and the assimilation of moral and philosophical precepts. Evaluating a sample of privacy policies hints that current practice does not meet the proposed principles, indicating a need for changes in the way data mining is performed.

A comprehensive framework for the development a contemporary code of conduct and proposed ethical practices for online data mining was constructed.

This paper provides a configuration upon which a code of ethical conduct for performing data mining, tailored to meet the particular needs of any organization, can be designed.

The implications of data mining, and a code of ethical conduct regulating it, are far-reaching. Implementation of such principles serve to improve consumer and stakeholder confidence, ensure the enduring compliance of data providers and the integrity of its collectors, and foster confidence in the security of data mining.

Existing legal mandates alone are insufficient to properly regulate data mining, therefore supplemental reference to ethical considerations and stakeholder interest is required. The adoption of a functional code of general application is essential to address the increasing proliferation of apprehension regarding online privacy.

Argues that ethics and values are systemic realities and can be scientifically programmed in cybernetically oriented socio‐scientific systems. The case taken is of economic general equilibrium with possibilities of multiple equilibria. The treatment of ethics and values in this sense in economic theory makes them endogenous phenomena of socio‐economic reality. This substantive idea of ethics and values as endogenous phenomena in socio‐scientific systems is termed the principle of ethical endogeneity. Its social cybernetical possibilities are developed mathematically. While the mathematical treatment uses bilinear algebra for the formulation, greater importance may be seen in the scientific essence of the principle of ethical endogeneity applicable universally. This is particularly true of systems which need to be epistemologically unified.

This chapter draws from the authors’ experiences with service-learning pedagogy in allied health training programs, and illustrates ways in which community-engaged teaching and learning can prepare students to become ethical healthcare practitioners. The authors infuse examples from their own courses throughout the chapter, mostly from the clinical fields of speech-language pathology, audiology, and occupational therapy. However, the chapter is applicable and generalizable to faculty from a wide scope of allied health training programs. The chapter introduces considerations for establishing campus–community partnerships in an ethical manner, as well as ways to foster student self-reflection and critical thinking through an ethical lens. Principles from the codes of ethics of various allied health professions are incorporated throughout the chapter along with examples of how each can be applied in community-based clinical experiences. Through a review of relevant literature, analysis of professional codes of ethics, case-based examples, and a step-by-step guide to course development, this chapter provides readers with a mechanism to ground their courses in professional ethics in a way that is relatable and relevant to students.

This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental disabilities (I/DD) based on policies and practices in the United States. Relevant research findings are utilized to explore ethical principles involved in educational decision making for secondary students with I/DD, with discussions on how these are intertwined with U.S. policy. I/DD and inclusion, as described in the research literature and U.S. policy, are defined and the current status of inclusive practices are described. Next, an exploration of the rationale, as supported by empirical evidence, for educating students at the secondary level with I/DD, primarily with their peers who do not have identified disabilities, is shared along with the counter-narrative. Connections of inclusion to post-school outcomes and the lived educational experiences of students with and without disabilities and educators are considered, including ethical dilemmas and conflicts. Finally, factors influencing the application of inclusionary practices are provided.

German ethical banks have experienced a significant increase in customers, deposits, and lending. They aim to establish a fairer banking system. But the simultaneous pursuit of social, ecological, and economic goals leaves them vulnerable to conflicting orders of worth. The authors examine the normative foundations that ethical bank employees refer to when they describe their everyday practices and identify the specific problems that arise from negotiating between moral principles and economic demands to provide insights into the impacts, constraints, and paradoxes of normatively oriented business practices. Drawing on the theoretical framework of the sociology of critique, the authors assume that moral categories, social processes of interpretation, and justification are an essential part of markets. Ethical banking is characterized by the need to meet both market-limiting and market-expanding requirements, and this particularly becomes contentious when dealing with economic growth. By analyzing ethical banks’ freely accessible documents, the authors first outline the institutional guidelines. In a second step, the authors analyze 27 qualitative interviews with employees of ethical banks to gain insights into everyday lending practices and action-guiding normative orientations. The goal of this chapter is to examine the tensions that may arise from applying normative guidelines under the condition of increasing economic requirements and to disclose the way that ethical banks negotiate between mechanisms of expansion and limitation. The analysis of this chapter points out a paradox of ethical banking: due to the banks’ economic expansion, investments corresponding to their ethical commitments tend to become a luxury they cannot afford.

In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the subheadings mapping our journey, we traverse international case studies spanning Canada, Brazil, Sweden, Kenya, China, Australia, Antarctica, and India. Through these global insights, we uncover the impacts of dynamic forces on communities worldwide, navigating ethical dilemmas and opportunities. We present strategies tailored to diverse continent-specific needs, explore inclusive governance models, and highlight the transformative power of ethical engagement. This journey underscores the vital role of resilience and concludes with a global call to embrace ethical approaches for inclusive community development and a sustainable future.

The humanitarian principle of impartiality requires that assistance be based on need alone. In order to ascertain needs, and later to assess whether assistance has been effective in meeting those needs, we need to gather evidence. In humanitarian crises this is generally done through assessments, monitoring and evaluation, and it generally involves seeking information from those we seek to assist. In the fast-paced environment of humanitarian crises, the question of whether the collection of this information is ethical is frequently overlooked. For research participants, the consequences can be extremely severe.

This chapter examines the ethics of research, primarily in the form of assessments, monitoring and evaluation, in humanitarian crises. The chapter first considers the question of what constitutes research in humanitarian crises, and why it is needed. It then examines the general principles of ethical research (respect, beneficence, research merit and integrity, and justice), and highlights three key considerations that require particular attention in humanitarian crises: the justificatory threshold, the vulnerability of research participants, and safety and security. The chapter also examines key components of the research process that are particularly important (and frequently overlooked) in humanitarian crises, including the privacy and confidentiality of research participants, informed consent and feedback to research participants. It concludes with the suggestion that basic instruction in the principles of ethical research should be included in the orientation and training provided to humanitarian practitioners, including to emergency response teams who are commonly involved in carrying out assessments in the early stages of a humanitarian response.