Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.

The ‘ethic of knowledge’ and responsible science: Responses to genetically motivated racism

This study takes off from the ethical problem that racism grounded in population genetics raises. It is an analysis of four standard scientific responses to the problem of genetically motivated racism, seen in connection with the Human Genome Diversity Project (HGDP): (1) Discriminatory uses of scientific facts and arguments are in principle ‘misuses’ of scientific data that the researcher cannot be further responsible for. (2) In a strict scientific sense, genomic facts ‘disclaim racism’, which means that an epistemically correct grasp of genomics should be ethically justified. (3) Ethical difficulties are issues to be ‘resolved’ by an ethics institution or committee, which will guarantee the ethical quality of the research scrutinized. (4) Although population genetics occasionally may lead to racism, its overall ‘value’ for humankind justifies its cause as a desirable pursuit. I argue that these typical responses to genetically motivated racism supervene on a principle called the ‘ethic of knowledge’, which implies that an epistemically correct account has intrinsic ethical value. This principle, and its logically related ideas concerning the ethic of science, effectively avoids a deeper ethical question of responsibility in science from being raised.

The persuasion of vaccine allocation models during Covid-19. Rhetoric, ethics and science

The swift development of effective vaccines against the new coronavirus was an unprecedented scientific achievement. In this paper, we discuss what models have been proposed for distributing vaccines locally and globally through the application of Aristotelian rhetoric. This discussion, therefore, focuses on a specific question: how are the different models of vaccine administration and distribution justified on an ethical-argumentative level? This report also examines what has come to be known as “vaccine nationalism” through the lens of the early experience with the COVID- 19 vaccination process. To this end, this report proceeds as follows: Section I explains the rhetorical method applied to ethical principles, and Section II explains the chosen criteria for the analysis. Section III looks at the Fair Priority Model; Section IV examines the COVAX and GAVI model; Section V presents the weighted lottery model. Section VI proposes a summary table of the analysis of the proposed models and Section VII focuses on the ethical problem of vaccine nationalism and its implications in relation to the models, that were taken into consideration during the previous sections. Section VIII offers brief conclusions; solidarity conceived as an argument of reciprocity should be, according to this analysis, the guiding value to address ethical problems in the area of resource allocation.

Ethical problems in the nurses action in the beginning of life

Introduction The act of caring in nursing requires previous deliberation and decision, however this perception only arises when an ethical problem emerges. Objective: Identify ethical problems of nurses action in the area of beginning of human life Method: Exploratory and descriptive method, with a qualitative approach. Semi-structured interviews were used to collect data, who were submitted to content analysis. The sample was constituted by 26 nurses. Results 18 categories of problem areas and 56 ethical problems in early human life were identified. The results obtained are very diverse, including areas such as termination of pregnancy, informed consent or maintaining privacy. However, other problem areas also emerge and numerous new subcategories/ethical problems, including: dealing with miscarriage, extreme situations, minors’ pregnancy, serious malformations detected at birth, consent regarding care during childbirth, Non- identification of a ethical problem, nurse social recognition and non-involvement of the person in labour. Conclusion Nurses face different ethical problems that impact their lives. We intend to contribute in helping to make decisions in this field, which the outset is of hope and joy, but which hides, behind this evidence, countless situations of suffering for everyone involved. The identification of ethical problems in this field, it is the first step to reflect about theme and helping decision-making for nurses that are taking care in this area of beginning of human life, when confronted whit the same type of ethical problems.

The medical futility experience of nursing professionals in Greece

Background Providing futile medical care is an ever-timely ethical problem in clinical practice. While nursing personnel are very closely involved in providing direct care to patients nearing the end of life, their role in end-of-life decision-making remains unclear. Methods This was a prospective qualitative study conducted with experienced nursing professionals from December 2020 through May 2021. Individual in-depth qualitative interviews were conducted with sixteen participants. We performed a thematic analysis of the data. Results Importantly, many participants were half-hearted in their attitude towards accepting or defining futile medical care. Furthermore, interestingly, a list of well-described circumstances emerged, under which the dying process is most likely to be a “bad and undignified” process. These circumstances reflected situations revolving around a) pain and suffering, b) treating patients with respect, c) the appearance and image of the patient body, and d) the interaction between patients and their relatives. Fear of legal action, the lack of a regulatory framework, physicians being pressured by (mostly uninformed) family members and physicians’ personal motives were reported as important reasons behind providing futile medical care. The nursing professional’s role as a participant in decisions on futile care and as a mediator between physicians and patients (and family members) was highlighted. Furthermore, the patient’s role in decisions on futile care was prioritized. The patient’s effort to keep themselves alive was also highlighted. This effort impacts nursing professionals’ willingness to provide care. Providing futile care is a major factor that negatively affects nursing professionals’ inner attitude towards performing their duties. Finally, the psychological benefits of providing futile medical care were highlighted, and the importance of the lack of adequately developed end-of-life care facilities in Greece was emphasized. Conclusions These findings enforce our opinion that futile medical care should be conceptualized in the strict sense of the term, namely, as caring for a brain-dead individual or a patient in a medical condition whose continuation would most likely go against the patient’s presumed preference (strictly understood). Our findings were consistent with prior literature. However, we identified some issues that are of clinical importance.

Tackling Food Waste in All-Inclusive Resort Hotels in Egypt

Food waste remains a serious economic, environmental, and ethical problem, whether globally or at a national level. The hospitality industry is responsible for more than one-third of food waste. This study investigated the tackling of food waste in all-inclusive hotels from an employee perspective. It explored employees’ perceptions of the causes and driving factors behind food waste, and considered why food waste occurs, and how best to reduce waste to the minimum. A total of 47 semi-structured interviews were conducted with managers and chefs employed in all-inclusive hotels in Hurghada, Egypt. Critical insights that emerged from the findings include that guest behavior, background, and eating habits, along with the nature of the unlimited pre-paid services offered by all-inclusive programs, are the main drivers for food waste. Furthermore, the operation’s routine and the practices of all-inclusive hotels contribute to food waste, with a lack of technology employed to tackle food waste practices. In addition, inappropriate practices of all-inclusive hotel employees during the food service cycle contribute negatively to food waste. The low room rate package of all-inclusive hotels obliges hotel managers to purchase food raw materials of inadequate quality. Consequently, the final products are below guest expectations and increase the level of food waste. The findings also indicate that guest attitudes and preferences are perceived as key drivers of food waste. This research presents an examination of staff perspectives of the causes of food waste and how to effectively reduce it in the context of an all-inclusive resort. The results have theoretical implications and implications for practitioners.

Digital communication and Ramadan at the time of COVID-19

COVID-19 has presented both a health and an information risk with the viral spread of sometimes partial, false or erroneous news. In the Arab region, the media spheres have been saturated with information regarding coronavirus news. From social and traditional media, Arab audiences have been bombarded with a plethora of information, some of which was confusing and contradictory. As coronavirus sweeps across the world, many questions have been raised about the possibility of practicing the rites of the month of Ramadan and to observe fasting by Muslims. With the multiplication of the responses from medical staff, doctors of the law and political representatives, COVID-19 has simultaneously become a health, religious, political and ethical problem for the Muslim world. The premise elaborated so far calls for an in-depth research on the return of news on the official Facebook pages of three online magazines during the coronavirus emergency. The research carries out a qualitative media content analysis of all the news published by three digital ethnic newspapers: The Muslim News (United Kingdom), the Saphir News (France) and the Daily Muslim (Italy). The magazines have undertaken to stem the spread of fake news by offering users data and updates on COVID-19, proposing themselves as authoritative voices and reliable sources of information. Ramadan turns out to be a very central element in the three magazines in different measures, since it is an issue that becomes more and more urgent for the Muslim community as the weeks go by. The centrality of the religious element in the information flows is in line with the centrality of Islam in the individual and community life of the faithful. The health and religious emergency were narrated together providing updates on the daily measures to be put in place. Individuals have been called to face the health emergency stimulated by their sense of responsibility towards others also through religious principles. Social media have played an important role from religious, cultural and social points of view in one of the most important moments of the year for the Islamic community.

Uses of equipoise in discussions of the ethics of randomized controlled trials of COVID-19 therapies

Background Early in the COVID-19 pandemic, the urgent need to discover effective therapies for COVID-19 prompted questions about the ethical problem of randomization along with its widely accepted solution: equipoise. In this scoping review, uses of equipoise in discussions of randomized controlled trials (RCT) of COVID-19 therapies are evaluated to answer three questions. First, how has equipoise been applied to COVID-19 research? Second, has equipoise been employed accurately? And third, do concerns about equipoise pose a barrier to the ethical conduct of COVID-19 RCTs? Methods Google Scholar and Pubmed were searched for articles containing substantial discussion about equipoise and COVID-19 RCTs. 347 article titles were screened, 91 full text articles were assessed, and 48 articles were included. Uses of equipoise were analyzed and abstracted into seven categories. Results and discussion Approximately two-thirds of articles (33/48 articles) used equipoise in a way that is consistent with the concept. They invoked equipoise to support (1) RCTs of specific therapies, (2) RCTs in general, and (3) the early termination of RCTs after achieving the primary outcome. Approximately one-third of articles (15/48 articles) used equipoise in a manner that is inconsistent with the concept. These articles argued that physician preference, widespread use of unproven therapies, patient preference, or expectation of therapeutic benefit may undermine equipoise and render RCTs unethical. In each case, the purported ethical problem can be resolved by correcting the use of equipoise. Conclusions Our findings highlight the continued relevance of equipoise as it supports the conduct of well-conceived RCTs and provides moral guidance to physicians and researchers as they search for effective therapies for COVID-19.

Advance research directives: avoiding double standards

Background Advance research directives (ARD) have been suggested as a means by which to facilitate research with incapacitated subjects, in particular in the context of dementia research. However, established disclosure requirements for study participation raise an ethical problem for the application of ARDs: While regular consent procedures call for detailed information on a specific study (“token disclosure”), ARDs can typically only include generic information (“type disclosure”). The introduction of ARDs could thus establish a double standard in the sense that within the context of ARDs, type disclosure would be considered sufficient, while beyond this context, token disclosure would remain necessary. Main body This paper provides an ethical analysis of ARDs, taking into account the results of numerous empirical studies that have been performed so far. It will be argued that a revised understanding of informed consent can allow for context-sensitive disclosure standards. As a consequence, ARDs that include type disclosure can be acceptable under suitable circumstances. Such an approach raises a number of objections. A thorough examination shows, however, that they are not sufficient to justify a rejection of the approach. Conclusion The approach presented in this paper avoids introducing a double standard. It is, therefore, more suitable for the implementation of ARDs than established approaches.

The Strengthening and Reproduction of Stereotypes: Ethical Considerations in Conducting Research

Many sociologists are interested in studying stereotypes and stereotypical reasoning. This interest often stems from a desire to contribute to a more just and equal society. When scientists design and conduct research, they are engaged in conducting effective research in accordance with the research criteria. However, when scientists study stereotypes and stereotypical reasoning, they run the risk of reproducing and possibly even amplifying these processes, and thus harming individuals or groups of people. Scientists are constantly faced with methodological obstacles that have to be overcome in order to promote research in the most effective way. However, sometimes scientists find themselves in situations where conducting effective research may contradict ethical considerations or principles. Research projects that study stereotypes and stereotypical reasoning fall into this category. The debate on this ethical issue mainly takes the form of General discussions on the ethics of the study and weighing the purpose of the study against the potential harm to participants. While these reflections are extremely important, it is necessary to discuss how this ethical issue can be resolved in practice. The purpose of this article is to develop a set of practical recommendations for solving this ethical problem, based on the study of ethically sensitive moments experienced in the course of ethnographic research on the formation of health identity and risk. Three guiding principles are suggested: develop ethical sensitivity to identify ethically sensitive issues; ethics and methods should be taken into account when formulating and posing questions; more specifically, briefings and reviews can be used to address ethical issues; and, finally, to get participants to reflect on their views and responses.