Search results for: human research ethics
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 30709

Search results for: human research ethics

30589 An Ecological Grandeur: Environmental Ethics in Buddhist Perspective

Authors: Merina Islam

Abstract:

There are many environmental problems. Various counter measures have been taken for environmental problems. Philosophy is an important contributor to environmental studies as it takes deep interest in meaning analysis of the concept environment and other related concepts. The Buddhist frame, which is virtue ethical, remains a better alternative to the traditional environmental outlook. Granting the unique role of man in immoral deliberations, the Buddhist approach, however, maintains a holistic concept of ecological harmony. Buddhist environmental ethics is more concerned about the complete moral community, the total ecosystem, than any particular species within the community. The moral reorientation proposed here has resemblance to the concept of 'deep ecology. Given the present day prominence of virtue ethics, we need to explore further into the Buddhist virtue theory, so that a better framework to treat the natural world would be ensured. Environment has turned out to be one of the most widely discussed issues in the recent times. Buddhist concepts such as Pratityasamutpadavada, Samvrit Satya, Paramartha Satya, Shunyata, Sanghatvada, Bodhisattva, Santanvada and others deal with interdependence in terms of both internal as well external ecology. The internal ecology aims at mental well-being whereas external ecology deals with physical well-being. The fundamental Buddhist concepts for dealing with environmental Problems are where the environment has the same value as humans as from the two Buddhist doctrines of the Non-duality of Life and its Environment and the Origination in Dependence; and the inevitability of overcoming environmental problems through the practice of the way of the Bodhisattva, because environmental problems are evil for people and nature. Buddhism establishes that there is a relationship among all the constituents of the world. There is nothing in the world which is independent from any other thing. Everything is dependent on others. The realization that everything in the universe is mutually interdependent also shows that the man cannot keep itself unaffected from ecology. This paper would like to focus how the Buddhist’s identification of nature and the Dhamma can contribute toward transforming our understanding, attitudes, and actions regarding the care of the earth. Environmental Ethics in Buddhism presents a logical and thorough examination of the metaphysical and ethical dimensions of early Buddhist literature. From the Buddhist viewpoint, humans are not in a category that is distinct and separate from other sentient beings, nor are they intrinsically superior. All sentient beings are considered to have the Buddha-nature, that is, the potential to become fully enlightened. Buddhists do not believe in treating of non-human sentient beings as objects for human consumption. The significance of Buddhist theory of interdependence can be understood from the fact that it shows that one’s happiness or suffering originates from ones realization or non-realization respectively of the dependent nature of everything. It is obvious, even without emphasis, which in the context of deep ecological crisis of today there is a need to infuse the consciousness of interdependence.

Keywords: Buddhism, deep ecology, environmental problems, Pratityasamutpadavada

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30588 A Study of Management Principles Incorporating Corporate Governance and Advocating Ethics to Reduce Fraud at a South African Bank

Authors: Roshan Jelal, Charles Mbohwa

Abstract:

In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn. Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behaviour within the organisation is likely to yield desired results. This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank).

Keywords: internal fraud, corporate governance, ethics, reserve bank, the King Code

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30587 Human Resource Development Strategy in Automotive Industry (Eco-Car) for ASEAN Hub

Authors: Phichak Phutrakhul

Abstract:

The purposes of this research were to study concepts and strategies of human resource development in the automotive manufacturers and to articulate the proposals against the government about the human resource development for automotive industry. In the present study, qualitative study was an in-depth interview in which the qualitative data were collected from the executive or the executive of human resource division from five automotive companies - Toyota Motor (Thailand) Co., Ltd., Nissan Motor (Thailand) Co., Ltd., Mitsubishi Motors (Thailand) Co., Ltd., Honda Automobile (Thailand) Co., Ltd., and Suzuki Motor (Thailand) Co., Ltd. Qualitative data analysis was performed by using inter-coder agreement technique. The research findings were as follows: The external factors included the current conditions of the automotive industry, government’s policy related to the automotive industry, technology, labor market and human resource development systems of the country. The internal factors included management, productive management, organizational strategies, leadership, organizational culture and philosophy of human resource development. These factors were affected to the different concept of human resources development -the traditional human resource development and the strategies of human resource development. The organization focuses on human resources as intellectual capital and uses the strategies of human resource development in all development processes. The strategies of human resource development will enhance the ability of human resources in the organization and the country.

Keywords: human resource development strategy, automotive industry, eco-cars, ASEAN

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30586 A Comparison of Ethical Perceptions of Business Students In MINA

Authors: Leonie Jooste

Abstract:

The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

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30585 Relationship-Centred Care in Cross-Linguistic Medical Encounters

Authors: Nami Matsumoto

Abstract:

This study explores the experiences of cross-linguistic medical encounters by patients, and their views of receiving language support therein, with a particular focus on Japanese-English cases. The aim of this study is to investigate the reason for the frequent use of a spouse as a communication mediator from a Japanese perspective, through a comparison with that of English speakers. This study conducts an empirical qualitative analysis of the accounts of informants. A total of 31 informants who have experienced Japanese-English cross-linguistic medical encounters were recruited in Australia and Japan for semi-structured in-depth interviews. A breakdown of informants is 15 English speakers and 16 Japanese speakers. In order to obtain a further insight into collected data, additional interviews were held with 4 Australian doctors who are familiar with using interpreters. This study was approved by the Australian National University Human Research Ethics Committee, and written consent to participate in this study was obtained from all participants. The interviews lasted up to over one hour. They were audio-recorded and subsequently transcribed by the author. Japanese transcriptions were translated into English by the author. An analysis of interview data found that patients value relationship in communication. Particularly, Japanese informants, who have an English-speaking spouse, value trust-based communication interventions by their spouse, regardless of the language proficiency of the spouse. In Australia, health care interpreters are required to abide by the national code of ethics for interpreters. The Code defines the role of an interpreter exclusively to be language rendition and enshrines the tenets of accuracy, confidentiality and professional role boundaries. However, the analysis found that an interpreter who strictly complies with the Code sometimes fails to render the real intentions of the patient and their doctor. Findings from the study suggest that an interpreter should not be detached from the context and should be more engaged in the needs of patients. Their needs are not always communicated by an interpreter when they simply follow a professional code of ethics. The concept of relationship-centred care should be incorporated in the professional practice of health care interpreters.

Keywords: health care, Japanese-English medical encounters, language barriers, trust

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30584 Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product

Authors: Runglaksamee Rodkam

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

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30583 The Effect of Artificial Intelligence on Human Rights Resources and Development

Authors: Tharwat Girgis Farag Girgis

Abstract:

The link between development and human rights has long been the subject of scholarly debate. As a result, a number of principles have been adopted, from the right to development to the human rights-based development approach, to understand the dynamics between the two concepts. Despite the initiatives taken, the exact relationship between development and human rights remains unclear. However, the rapprochement between the two concepts and the need for development efforts regarding human rights have increased in recent years. On the other hand, the emergence of sustainable development as an acceptable method in development goals and policies makes this consensus even more unstable. The place of sustainable development in the legal debate on human rights and its role in promoting sustainable development programs require further research. Therefore, this article attempts to map the relationship between development and human rights, with particular emphasis on the place given to sustainable development principles in international human rights law. It will continue to investigate whether it recognizes sustainable development rights. The article will therefore give a positive answer to question mentioned here. The jurisprudence and interpretive guidelines of human rights institutions travel to confirm this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security

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30582 Virtue, Truth, Freedom, And The History Of Philosophy

Authors: Ashley DelCorno

Abstract:

GEM Anscombe’s 1958 essay Modern Moral Philosophy and the tradition of virtue ethics that followed has given rise to the restoration (or, more plainly, the resurrection) of Aristotle as something of an authority figure. Alisdair MacIntyre and Martha Nussbaum are proponents, for example, not just of Aristotle’s relevancy but also of his apparent implicit authority. That said, it’s not clear that the schema imagined by virtue ethicists accurately describes moral life or that it does not inadvertently work to impoverish genuine decision-making. If the label ‘virtue’ is categorically denied to some groups (while arbitrarily afforded to others), it can only turn on itself, thus rendering ridiculous its own premise. Likewise, as an inescapable feature of virtue ethics, Aristotelean binaries like ‘virtue/vice’ and ‘voluntary/involuntary’ offer up false dichotomies that may seriously compromise an agent’s ability to conceptualize choices that are truly free and rooted in meaningful criteria. Here, this topic is analyzed through a feminist lens predicated on the known paradoxes of patriarchy. The work of feminist theorists Jacqui Alexander, Katharine Angel, Simone de Beauvoir, bell hooks, Audre Lorde, Imani Perry, and Amia Srinivasan serves as important guideposts, and the argument here is built from a key tenet of black feminist thought regarding scarcity and possibility. Above all, it’s clear that though the philosophical tradition of virtue ethics presents itself as recovering the place of agency in ethics, its premises possess crippling limitations toward the achievement of this goal. These include, most notably, virtue ethics’ binding analysis of history, as well as its axiomatic attachment to obligatory clauses, problematic reading-in of Aristotle and arbitrary commitment to predetermined and competitively patriarchal ideas of what counts as a virtue.

Keywords: feminist history, the limits of utopic imagination, curatorial creation, truth, virtue, freedom

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30581 Anonymity and Irreplaceability: Gross Anatomical Practices in Japanese Medical Education

Authors: Ayami Umemura

Abstract:

Without exception, all the bodies dissected in the gross anatomical practices are bodies that have lived irreplaceable lives, laughing and talking with family and friends. While medical education aims to cultivate medical knowledge that is universally applicable to all human bodies, it relies on a unique, irreplaceable, and singular entity. In this presentation, we will explore the ``irreplaceable relationship'' that is cultivated between medical students and anonymous cadavers during gross anatomical practices, drawing on Emmanuel Levinas's ``ethics of the face'' and Martin Buber's discussion of “I-Thou.'' Through this, we aim to present ``a different ethic'' that emerges only in the context of face-to-face relationships, which differs from the generalized, institutionalized, mass-produced ethics like seen in so-called ``ethics codes.'' Since the 1990s, there has been a movement around the world to use gross anatomical practices as an "educational tool" for medical professionalism and medical ethics, and some educational institutions have started disclosing the actual names, occupations, and places of birth of corpses to medical students. These efforts have also been criticized because they lack medical calmness. In any case, the issue here is that this information is all about the past that medical students never know directly. The critical fact that medical students are building relationships from scratch and spending precious time together without any information about the corpses before death is overlooked. Amid gross anatomical practices, a medical student is exposed to anonymous cadavers with faces and touching and feeling them. In this presentation, we will examine a collection of essays written by medical students on gross anatomical practices collected by the Japanese Association for Volunteer Body Donation from medical students across the country since 1978. There, we see the students calling out to the corpse, being called out to, being encouraged, superimposing the carcasses on their own immediate family, regretting parting, and shedding tears. Then, medical students can be seen addressing the dead body in the second person singular, “you.” These behaviors reveal an irreplaceable relationship between the anonymous cadavers and the medical students. The moment they become involved in an irreplaceable relationship between “I and you,” an accidental and anonymous encounter becomes inevitable. When medical students notice being the inevitable takers of voluntary and addressless gifts, they pledge to become “Good Doctors” owing the anonymous persons. This presentation aims to present “a different ethic” based on uniqueness and irreplaceability that comes from the faces of the others embedded in each context, which is different from “routine” and “institutionalized” ethics. That can only be realized ``because of anonymity''.

Keywords: anonymity, irreplaceability, uniqueness, singularlity, emanuel levinas, martin buber, alain badiou, medical education

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30580 Thailand and Procession of Trafficking Human Beings (Women and Children)

Authors: Kawinphat Lertpongmanee

Abstract:

The problems of trafficking human beings were continuously violent in Thailand. The problems occurred from a variety of factors such as unemployment, agricultural workers’ urban immigration, sex tour, attitude of materialism society, divorced family, unsavourily effected law, and officers’ ignorance. The purposes of this study were to study the structure, connection, a number of trafficking human beings in Thailand. Qualitative and quantitative and results of previous research were used in this research. The previous procurers, interested persons, experienced people, human beings-aiding organization, and women-children rights organization were interviewed in depth. The field was used in a variety of regions. The findings showed that the structure and connection of trafficking human beings and their values are $8,750 million. There are 240,000 people in trafficked human beings. The trend of trafficking human beings grows continuously. It is changed according to economic circumstance, society and culture, and law. The state must be aware of its problem. The law is enacted by adding high penalty for serious fear.

Keywords: human trade, prostitution trafficking, trafficking in women and children, Thailand

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30579 Abusing Business Rescue Proceedings by a Director and Its Impact on the Ethics of Good Corporate Governance

Authors: Simphiwe Phungula

Abstract:

In the past few years, the impact of Covid 19 in South Africa has given rise to the need for business rescue proceedings where businesses are financially distressed. Even more, the looting unrest and floods in certain parts of South Africa have also played an impact on businesses’ financial stress. To help financially distressed companies in South Africa, the Companies Act (“the Act”) has introduced a business rescue procedure aimed at helping those ailing companies. This mechanism is aimed at rehabilitating financially distressed companies so that they become solvent again and if it is not possible, results in a better return for the company’s creditors or shareholders than would result from the immediate liquidation of the company. Unfortunately, since the introduction of business rescue, evidence has shown that sometimes companies resort to business rescue proceedings to seek refuge from creditors even if the facts do not justify that the company should commence business rescue. In most cases, the abuse of business rescue is done by directors who pass a resolution that the company should embark on business rescue even if evidence shows that the company should not commence the proceedings. This is done notwithstanding the principles of King Code IV which requires ethics and good governance on the part of directors. This paper demonstrates how the abuse of business rescue can impact the principles of good governance and ethics of King Code IV. It argues that directors should rethink their corporate practices, and ethical standards when passing a resolution to commence business rescue proceedings.

Keywords: business rescue, king code, corporate governance, ethics

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30578 The Influences of Accountants’ Potential Performance on Their Working Process: Government Savings Bank, Northeast, Thailand

Authors: Prateep Wajeetongratana

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

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30577 The Aspect of the Human Bias in Decision Making within Quality Management Systems and LEAN Theory

Authors: Adriana Avila Zuniga Nordfjeld

Abstract:

This paper provides a literature review to document the state of the art with respect to handling 'human bias' in decision making within the established quality management systems (QMS) and LEAN theory, in the context of shipbuilding. Previous research shows that in shipbuilding there is a huge deviation from the planned man-hours under the project management to the actual man-hours used because of errors in planning and reworks caused by human bias in the information flows among others. This reduces the efficiency and increases operational costs. Thus, the research question is how QMS and LEAN handle biases. The findings show the gap in studying the integration of methods to handle human bias in decision making into QMS and lean, not only within shipbuilding but also in general. Theoretical and practical implications are discussed for researchers and practitioners in the areas of decision making QMS, LEAN, and future research is suggested.

Keywords: human bias, decision making, LEAN shipbuilding, quality management systems

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30576 Perceptions of Corporate Governance and Business Ethics Practices in Kuwaiti Islamic and Conventional Banks

Authors: Khaled Alotaibi, Salah Alhamadi, Ibraheem Almubarak

Abstract:

The study attempts to explore both corporate governance (GC) and business ethics (BE) practices in Kuwaiti banks and the relationship between CG and BE, using an accountability framework. By examining the perceptions of key stakeholder groups, this study investigates the practices of BE and CG in Islamic banks (IBs) compared to conventional banks (CBs). We contribute to the scarce studies concerned with relations between CG and BE. We have employed a questionnaire survey method for a random sample of crucial relevant stakeholder groups. The empirical analysis of the participants’ perceptions highlights the importance of applying CG regulations and BE for Kuwaiti banks and the clear link between the two concepts. We find that the main concern is not the absence of CG and BE codes, but the lack of consistent enforcement of the regulations. Such a system needs to be strictly and effectively implemented in Kuwaiti banks to protect all stakeholders’ wealth, not only that of stockholders. There are significant patterns in the CG and BE expectations among different stakeholder groups. Most interestingly, banks’ client groups illustrate high expectations concerning CG and BE practices.

Keywords: corporate governance, GC, business ethics, BE, Islamic banks, IBs, conventional banks, CBs, accountability

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30575 The Impact of Artificial Intelligence on Human Rights Development

Authors: Kerols Seif Said Botros

Abstract:

The relationship between development and human rights has been debated for a long time. Various principles, from the right to development to development-based human rights, are applied to understand the dynamics between these two concepts. Despite the measures calculated, the connection between enhancement and human rights remains vague. Despite, the connection between these two opinions and the need to strengthen human rights have increased in recent years. It will then be examined whether the right to sustainable development is acceptable or not. In various human rights instruments and this is a good vibe to the request cited above. The book then cites domestic and international human rights treaties, as well as jurisprudence and regulations defining human rights institutions, to support this view.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

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30574 Unmasking Virtual Empathy: A Philosophical Examination of AI-Mediated Emotional Practices in Healthcare

Authors: Eliana Bergamin

Abstract:

This philosophical inquiry, influenced by the seminal works of Annemarie Mol and Jeannette Pols, critically examines the transformative impact of artificial intelligence (AI) on emotional caregiving practices within virtual healthcare. Rooted in the traditions of philosophy of care, philosophy of emotions, and applied philosophy, this study seeks to unravel nuanced shifts in the moral and emotional fabric of healthcare mediated by AI-powered technologies. Departing from traditional empirical studies, the approach embraces the foundational principles of care ethics and phenomenology, offering a focused exploration of the ethical and existential dimensions of AI-mediated emotional caregiving. At its core, this research addresses the introduction of AI-powered technologies mediating emotional and care practices in the healthcare sector. By drawing on Mol and Pols' insights, the study offers a focused exploration of the ethical and existential dimensions of AI-mediated emotional caregiving. Anchored in ethnographic research within a pioneering private healthcare company in the Netherlands, this critical philosophical inquiry provides a unique lens into the dynamics of AI-mediated emotional practices. The study employs in-depth, semi-structured interviews with virtual caregivers and care receivers alongside ongoing ethnographic observations spanning approximately two and a half months. Delving into the lived experiences of those at the forefront of this technological evolution, the research aims to unravel subtle shifts in the emotional and moral landscape of healthcare, critically examining the implications of AI in reshaping the philosophy of care and human connection in virtual healthcare. Inspired by Mol and Pols' relational approach, the study prioritizes the lived experiences of individuals within the virtual healthcare landscape, offering a deeper understanding of the intertwining of technology, emotions, and the philosophy of care. In the realm of philosophy of care, the research elucidates how virtual tools, particularly those driven by AI, mediate emotions such as empathy, sympathy, and compassion—the bedrock of caregiving. Focusing on emotional nuances, the study contributes to the broader discourse on the ethics of care in the context of technological mediation. In the philosophy of emotions, the investigation examines how the introduction of AI alters the phenomenology of emotional experiences in caregiving. Exploring the interplay between human emotions and machine-mediated interactions, the nuanced analysis discerns implications for both caregivers and caretakers, contributing to the evolving understanding of emotional practices in a technologically mediated healthcare environment. Within applied philosophy, the study transcends empirical observations, positioning itself as a reflective exploration of the moral implications of AI in healthcare. The findings are intended to inform ethical considerations and policy formulations, bridging the gap between technological advancements and the enduring values of caregiving. In conclusion, this focused philosophical inquiry aims to provide a foundational understanding of the evolving landscape of virtual healthcare, drawing on the works of Mol and Pols to illuminate the essence of human connection, care, and empathy amid technological advancements.

Keywords: applied philosophy, artificial intelligence, healthcare, philosophy of care, philosophy of emotions

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30573 Regulation, Co-Regulation and Self-Regulation of Civil Unmanned Aircrafts in Europe

Authors: M. de Miguel Molina, V. Santamarina Campos, M. V. Segarra Oña, B. de Miguel Molina

Abstract:

Safety and security concerns play a key role during the design of civil UAs (aircraft controlled by a pilot who is not onboard it) by the producers and the offer of different services by the operators. At present, European countries have fragmented regulations about the manufacture and use of civil drones, therefore the European institutions are trying to approach all these regulations into a common one. In this sense, not only law but also ethics can give guidelines to the industry in order to obtain better reports from their clients. With our results, we would like to give advice to the European industry, as well as give new insights to the academia and policymakers.

Keywords: ethics, regulation, safety, security

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30572 Impact of Human Resources Accounting on Employees' Performance in Organization

Authors: Hamid Saremi, Shida Hanafi

Abstract:

In an age of technology and economics, human capital has important and axial role in the organization and human resource accounting has a wide perception to key resources of organization i.e. human resources. Human resources accounting is new branch of accounting that has Short-lived and generally deals to a range of policies and measures that are related to various aspects of human resources and It gives importance to an organization's most important asset is its human resources and human resource management is the key to success in an organization and to achieve this important matter must review and evaluation of human resources data be with knowledge of accounting based on empirical studies and methods of measurement and reporting of human resources accounting information. Undoubtedly human resource management without information cannot be done and take decision and human resources accounting is practical way to inform the decision makers who are committed to harnessing human resources,, human resources accounting with applying accounting principles in the organization and is with conducting basic research on the extent of the of human resources accounting information" effect of employees' personal performance. In human resource accounting analysis and criteria and valuation of cost and manpower valuating is as the main resource in each Institute. Protection of human resources is a process that according to human resources accounting is for organization profitability. In fact, this type of accounting can be called as a major source in measurement and trends of costs and human resources valuation in each institution. What is the economic value of such assets? What is the amount of expenditures for education and training of professional individuals to value in asset account? What amount of funds spent should be considered as lost opportunity cost? In this paper, according to the literature of human resource accounting we have studied the human resources matter and its objectives and topic of the importance of human resource valuation on employee performance review and method of reporting of human resources according to different models.

Keywords: human resources, human resources, accounting, human capital, human resource management, valuation and cost of human resources, employees, performance, organization

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30571 Emotions in Human-Machine Interaction

Authors: Joanna Maj

Abstract:

Awe inspiring is the idea that emotions could be present in human-machine interactions, both on the human side as well as the machine side. Human factors present intriguing components and are examined in detail while discussing this controversial topic. Mood, attention, memory, performance, assessment, causes of emotion, and neurological responses are analyzed as components of the interaction. Problems in computer-based technology, revenge of the system on its users and design, and applications comprise a major part of all descriptions and examples throughout this paper. It also allows for critical thinking while challenging intriguing questions regarding future directions in research, dealing with emotion in human-machine interactions.

Keywords: biocomputing, biomedical engineering, emotions, human-machine interaction, interfaces

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30570 Ethical Artificial Intelligence: An Exploratory Study of Guidelines

Authors: Ahmad Haidar

Abstract:

The rapid adoption of Artificial Intelligence (AI) technology holds unforeseen risks like privacy violation, unemployment, and algorithmic bias, triggering research institutions, governments, and companies to develop principles of AI ethics. The extensive and diverse literature on AI lacks an analysis of the evolution of principles developed in recent years. There are two fundamental purposes of this paper. The first is to provide insights into how the principles of AI ethics have been changed recently, including concepts like risk management and public participation. In doing so, a NOISE (Needs, Opportunities, Improvements, Strengths, & Exceptions) analysis will be presented. Second, offering a framework for building Ethical AI linked to sustainability. This research adopts an explorative approach, more specifically, an inductive approach to address the theoretical gap. Consequently, this paper tracks the different efforts to have “trustworthy AI” and “ethical AI,” concluding a list of 12 documents released from 2017 to 2022. The analysis of this list unifies the different approaches toward trustworthy AI in two steps. First, splitting the principles into two categories, technical and net benefit, and second, testing the frequency of each principle, providing the different technical principles that may be useful for stakeholders considering the lifecycle of AI, or what is known as sustainable AI. Sustainable AI is the third wave of AI ethics and a movement to drive change throughout the entire lifecycle of AI products (i.e., idea generation, training, re-tuning, implementation, and governance) in the direction of greater ecological integrity and social fairness. In this vein, results suggest transparency, privacy, fairness, safety, autonomy, and accountability as recommended technical principles to include in the lifecycle of AI. Another contribution is to capture the different basis that aid the process of AI for sustainability (e.g., towards sustainable development goals). The results indicate data governance, do no harm, human well-being, and risk management as crucial AI for sustainability principles. This study’s last contribution clarifies how the principles evolved. To illustrate, in 2018, the Montreal declaration mentioned eight principles well-being, autonomy, privacy, solidarity, democratic participation, equity, and diversity. In 2021, notions emerged from the European Commission proposal, including public trust, public participation, scientific integrity, risk assessment, flexibility, benefit and cost, and interagency coordination. The study design will strengthen the validity of previous studies. Yet, we advance knowledge in trustworthy AI by considering recent documents, linking principles with sustainable AI and AI for sustainability, and shedding light on the evolution of guidelines over time.

Keywords: artificial intelligence, AI for sustainability, declarations, framework, regulations, risks, sustainable AI

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30569 The Effect of Human Relation on Employee Performance at Faculty of Economics of Syiah Kuala University

Authors: Yurnalis Usman

Abstract:

In an organization, institution or enterprise, human resource is very important aspect since many human skills cannot be replaced by technology tools even though technology has advanced rapidly now. The relationship among people is very necessary to create a subordinate and leader relation in the assumption that human beings are creatures who have feeling, desires, needs, aspirations and ideas differing from one another. This study on human relation was conducted at the Faculty of Economics of UNSYIAH, Darussalam, Banda Aceh, while the research object is associated with human relations and employee performance in Faculty of Economics of UNSYIAH. To determine the extent of employee relations in Faculty of Economics with fellow employees or superiors, the employees are given some questions. The result shows that human relations influence the employee performance at Faculty of Economics UNSYIAH strongly.

Keywords: human relation, employee performance, communication, Syiah Kuala

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30568 Human Rights Violation in Modern Society

Authors: Shenouda Salib Hosni Rofail

Abstract:

The interface between development and human rights has long been the subject of scholarly debate. As a result, a set of principles ranging from the right to development to a human rights-based approach to development has been adopted to understand the dynamics between the two concepts. Despite these attempts, the exact link between development and human rights is not yet fully understood. However, the inevitable interdependence between the two concepts and the idea that development efforts must be made while respecting human rights have gained prominence in recent years. On the other hand, the emergence of sustainable development as a widely accepted approach to development goals and policies further complicates this unresolved convergence. The place of sustainable development in the human rights discourse and its role in ensuring the sustainability of development programs require systematic research. The aim of this article is, therefore, to examine the relationship between development and human rights, with a particular focus on the place of the principles of sustainable development in international human rights law. It will continue to examine whether it recognizes the right to sustainable development. Thus, the Article states that the principles of sustainable development are recognized directly or implicitly in various human rights instruments, which is an affirmative answer to the question posed above. Accordingly, this document scrutinizes international and regional human rights instruments, as well as the case law and interpretations of human rights bodies, to support this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

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30567 Corporate Digital Responsibility in Construction Engineering-Construction 4.0: Ethical Guidelines for Digitization and Artificial Intelligence

Authors: Weber-Lewerenz Bianca

Abstract:

Digitization is developing fast and has become a powerful tool for digital planning, construction, and operations. Its transformation bears high potentials for companies, is critical for success, and thus, requires responsible handling. This study provides an assessment of calls made in the sustainable development goals by the United Nations (SDGs), White Papers on AI by international institutions, EU-Commission and German Government requesting for the consideration and protection of values and fundamental rights, the careful demarcation between machine (artificial) and human intelligence and the careful use of such technologies. The study discusses digitization and the impacts of artificial intelligence (AI) in construction engineering from an ethical perspective by generating data via conducting case studies and interviewing experts as part of the qualitative method. This research evaluates critically opportunities and risks revolving around corporate digital responsibility (CDR) in the construction industry. To the author's knowledge, no study has set out to investigate how CDR in construction could be conceptualized, especially in relation to the digitization and AI, to mitigate digital transformation both in large, medium-sized, and small companies. No study addressed the key research question: Where can CDR be allocated, how shall its adequate ethical framework be designed to support digital innovations in order to make full use of the potentials of digitization and AI? Now is the right timing for constructive approaches and apply ethics-by-design in order to develop and implement a safe and efficient AI. This represents the first study in construction engineering applying a holistic, interdisciplinary, inclusive approach to provide guidelines for orientation, examine benefits of AI and define ethical principles as the key driver for success, resources-cost-time efficiency, and sustainability using digital technologies and AI in construction engineering to enhance digital transformation. Innovative corporate organizations starting new business models are more likely to succeed than those dominated by conservative, traditional attitudes.

Keywords: construction engineering, digitization, digital transformation, artificial intelligence, ethics, corporate digital responsibility, digital innovation

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30566 Ethical Issues in AI: Analyzing the Gap Between Theory and Practice - A Case Study of AI and Robotics Researchers

Authors: Sylvie Michel, Emmanuelle Gagnou, Joanne Hamet

Abstract:

New major ethical dilemmas are posed by artificial intelligence. This article identifies an existing gap between the ethical questions that AI/robotics researchers grapple with in their research practice and those identified by literature review. The objective is to understand which ethical dilemmas are identified or concern AI researchers in order to compare them with the existing literature. This will enable to conduct training and awareness initiatives for AI researchers, encouraging them to consider these questions during the development of AI. Qualitative analyses were conducted based on direct observation of an AI/Robotics research team focused on collaborative robotics over several months. Subsequently, semi-structured interviews were conducted with 16 members of the team. The entire process took place during the first semester of 2023. The observations were analyzed using an analytical framework, and the interviews were thematically analyzed using Nvivo software. While the literature identifies three primary ethical concerns regarding AI—transparency, bias, and responsibility—the results firstly demonstrate that AI researchers are primarily concerned with the publication and valorization of their work, with the initial ethical concerns revolving around this matter. Questions arise regarding the extent to which to "market" publications and the usefulness of some publications. Research ethics are a central consideration for these teams. Secondly, another result shows that the researchers studied adopt a consequentialist ethics (though not explicitly formulated as such). They ponder the consequences of their development in terms of safety (for humans in relation to Robots/AI), worker autonomy in relation to the robot, and the role of work in society (can robots take over jobs?). Lastly, results indicate that the ethical dilemmas highlighted in the literature (responsibility, transparency, bias) do not explicitly appear in AI/Robotics research. AI/robotics researchers raise specific and pragmatic ethical questions, primarily concerning publications initially and consequentialist considerations afterward. Results demonstrate that these concerns are distant from the existing literature. However, the dilemmas highlighted in the literature also deserve to be explicitly contemplated by researchers. This article proposes that the journals these researchers target should mandate ethical reflection for all presented works. Furthermore, results suggest offering awareness programs in the form of short educational sessions for researchers.

Keywords: ethics, artificial intelligence, research, robotics

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30565 The Role of KontraS as Track-6 on Multi Track Diplomacy for Conflict Resolution: Case Study Human Rights Crisis in Myanmar in 2015

Authors: Hardi Alunaza, Mauidhotu Rofiq

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This research is attempted to describe the role of KontraS as track-6 on multi track diplomacy for conflict resolution in Myanmar in 2015. The researcher took the specific interest on multi track diplomacy and transnational advocacy concepts to analyze the phenomena. Furthermore, this essay is using the descriptive method with a qualitative approach. The data collection technique is literature study consisting of books, journals, and including data from the reliable website in supporting the explanation of this research. The result of this research is divided into two important points in explaining the role of KontraS in cases of human rights crisis in Myanmar. First, KontraS as human rights NGO in Indonesia was able to advocate against human rights violence that occurred in other countries by encouraging Indonesian Government to take part in the resolution of human rights issues affecting the Rohingya people in Burma. Also, KontraS take advantages of transnational advocacy networks as a form of politics and accountabilities responsibility of Non-Governmental Organization against human rights crisis in other countries.

Keywords: conflict resolution, human rights crisis, multi track diplomacy, transnational advocacy

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30564 Evaluation of a Higher Diploma in Mental Health Nursing Using Qualitative and Quantitative Methods: Effects on Student Behavior, Attitude and Perception

Authors: T. Frawley, G. O'Kelly

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The UCD School of Nursing, Midwifery and Health Systems Higher Diploma in Mental Health (HDMH) nursing programme commenced in January 2017. Forty students successfully completed the programme. Programme evaluation was conducted from the outset. Research ethics approval was granted by the UCD Human Research Ethics Committee – Sciences in November 2016 (LS-E-16-163). Plan for Sustainability: Each iteration of the programme continues to be evaluated and adjusted accordingly. Aims: The ultimate purpose of the HDMH programme is to prepare registered nurses (registered children’s nurse (RCN), registered nurse in intellectual disability (RNID) and registered general nurse (RGN)) to function as effective registered psychiatric nurses in all settings which provide care and treatment for people experiencing mental health difficulties. Curriculum evaluation is essential to ensure that the programme achieves its purpose, that aims and expected outcomes are met and that required changes are highlighted for the programme’s continuing positive development. Methods: Both quantitative and qualitative methods were used in the evaluation. A series of questionnaires were used (the majority pre and post programme) to determine student perceptions of the programme, behaviour and attitudinal change from commencement to completion. These included the student assessment of learning gains (SALG); mental health knowledge schedule (MAKS); mental health clinician attitudes scale (MICA); reported and intended behaviour scale (RIBS); and community attitudes towards the mentally ill (CAMI). In addition, student and staff focus groups were conducted. Evaluation methods also incorporated module feedback. Outcome/Results: The evaluation highlighted a very positive response in relation to the achievement of programme outcomes and preparation for future work as registered psychiatric nursing. Some areas were highlighted for further development, which have been taken cognisance of in the 2019 iteration of the programme.

Keywords: learning gains, mental health, nursing, stigma

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30563 The Internet of Healthcare Things: A European Perspective and a Review of Ethical Concerns

Authors: M. Emmanouilidou

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The Internet of Things (IoT) is a disruptive technological paradigm that is at the center of the digital evolution by integrating physical and virtual worlds leading to the creation of extended interconnected ecosystems that are characterized as smart environments. The concept of the IoT has a broad range of applications in different industries including the healthcare sector. The Internet of Healthcare Things (IoHT), a branch of the IoT, is expected to bring promising benefits to all involved stakeholders and accelerate the revolution of the healthcare sector through a transition towards preventive and personalized medicine. The socio-economic challenges that the healthcare sector is facing further emphasize the need for a radical transformation of healthcare systems in both developed and developing countries with the role of pervasive technological innovations, such as IoHT, recognized as key to counteract the relevant challenges. Besides the number of potential opportunities that IoHT presents, there are fundamental ethical concerns that need to be considered and addressed in relation to the application of IoHT. This paper contributes to the discussion of the emerging topic of IoHT by providing an overview of the role and potential of IoHT, highlighting the characteristics of the current and future healthcare landscape, reporting on the up-to-date status of IoHT in Europe and reflecting upon existing research in the ethics of IoHT by incorporating additional ethical dimensions that have been ignored which can provide pathways for future research in the field.

Keywords: ethics, Europe, healthcare, Internet of Things

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30562 Assessing the Validity of Human Intention for Action: Exploring Unintentional Actions

Authors: Fakhrul Abedin Tanvir

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This paper examines the validity of human intention for action, specifically focusing on unintentional actions that are unaffected by bias. Through the observation of a substantial number of individuals, estimated to be over 100, we investigate the power of human actions and their corresponding intentions. Given the underlying similarities in general thought processes and intentions among humans, it becomes possible to establish common patterns by observing a significant sample size. While this research provides observational results indicating a one-second validity of human intentions, it is important to note that these findings have not been scientifically proven. Nevertheless, this study contributes to the ongoing discourse by shedding light on participant expressions and experiences, furthering our understanding of human intentionality and action.

Keywords: human intention, bias, observation, validity

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30561 The Quality of Human Capital as a Factor of Social and Economic Development of the Region

Authors: O. Gubnitsyna, O. Zakoretskaya, O. Russova

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It is generally recognized that the main task of modern society is human development. The quality of human capital has been identified as a key driver of economic development in the region. In this article, considered the quality of human capital as one of the main types of social and economic potential for the region’s development. The phenomenon of human capital represents both material and intellectual components of human activity. It is show that the necessary population characterized by certain quantitative and qualitative indicators (qualification and professional structure, education or social general condition and others) and is an necessary resource for the development of the regional economy. The connection of the regional goals with the quality of human capital is discussed in the article and a number of recommendations on its improvement were given. Solving the tasks stated in the article, the authors used analytical and statistical methods of research, scientific publications of domestic and foreign scientists on this issue. The results can be used in this implementation of the concept of regional development.

Keywords: human capital, the quality of human capital, economic development, social general condition

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30560 The Contribution of Buddhist-Based Mindfulness Practices on Ethical Leadership: A Qualitative Study of Organizational Leaders in Thailand

Authors: Kunkanit Sutamchai, Kate E. Rowlands

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Recent public ethical scandals in many organizations around the world have raised concern about organizational ethics, which have, in turn, made ethical behaviors and conducts on the part of leaders become more critical topics in organizational studies. However, current research on the benefits of mindfulness within the workplace contexts has predominantly focused on stress reduction and work performance enhancement, while the aspects of ethical behavior development have been far less investigated in mindfulness research in the organizational and management fields. Only recently has there been an emerging call for organizational researchers and practitioners to study mindfulness concepts and practices from the original Buddhist perspectives given that ethics is regarded as a foundation for Buddhist mindfulness. Yet little, if any, empirical research on the contributions of mindfulness practices to ethical leadership has been done in Eastern Buddhist contexts. Therefore, this study aims to explore the extent to which and how Buddhist-based mindfulness practices can influence organizational leaders’ ethical values and practices. On this basis, Thailand was selected as a context of study due to a predominantly Buddhist society and culture. Qualitative data were gathered through in-depth semi-structured interviews with twenty executive leaders from various private organizations in Thailand, who practice Buddhist-based mindfulness meditation regularly. The findings from this study shed light on the role Buddhist-based mindfulness practices can play in promoting ethical behavior among executive leaders in Thailand. The results also suggest that ethical values and practices influenced by Buddhist-based mindfulness practices are well aligned with the elements appeared in the inter-disciplinary and cross-cultural ethical leadership framework, namely: humane, justice, sustainability and responsibility, and moderation. This study concludes that the integration of ethical dimensions to mindfulness practices may provide promising opportunities for ethical leadership development, particularly in the context of Thailand. This could contribute significantly to the future development of both organizations and society at large. The study also suggests that mindfulness interventions in organizational contexts should place more explicit emphasis on ethics. This may be done by relating the ethical principles underlying Buddhist-based mindfulness to other ethical systems in different contexts and cultures where they can be aligned.

Keywords: Buddhism, ethical leadership, leadership development, mindfulness, Thailand, training

Procedia PDF Downloads 171