Understanding Ethics and Its Importance
Understanding Ethics and Its Importance
CHOICE
ETHICS
FAIRNESS
JUSTICE FREEDOM
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MODULE 1
WHAT IS ETHICS?
Introduction
This module aims to analyze ethics in different perspectives which includes its definition,
nature, and its importance to an individual and society. It presents the difference between moral
standards and non-moral standards, tackles as well as the characteristics of moral standards that
can easily identify their distinctions with each other and how moral standards are formed.
Learning Objectives
1. Discuss the definition, nature, and importance of ethics to an individual and society.
2. Explain the difference between moral standards and non-moral standards.
3. Enumerate the characteristics of moral standards to easily identify its dissimilarities to
non-moral standards.
4. Explore how moral standards are formed.
Learning Content
Ethics or moral philosophy can be provisionally described as the empirical study of moral
decisions. It is a discipline concerned with what is morally good and evil, right and wrong. The
word often refers to any scheme or philosophy of universal ideals or beliefs.
The concept is derived from the Greek word “ethos” which may mean tradition, habit,
character, or attitude. This is not only about the nature of specific courses of action, but it is also
about the goodness of people and what it means to lead a decent life. (Leandro, Jr & Gubia-on,
2018)
Moreover, ethics is a systematic analysis of the nature of human actions. It is concerned
about the correctness and wrongness of the act. An act is deemed to be right or wrong, based on
the intent, circumstances, or character of the act itself. As a philosophy, is a very important
discipline because it involves critical thinking, as it explores and describes fundamental beliefs,
standards, ideals, and traditions. This is thus a higher level of human discipline.
As a branch of philosophy, ethics is divided into normative and meta-ethics. The purpose
of normative ethics, which concerns human behavior in general, is to address our questions about
the essence of human behavior. Normative ethics, by definition, examine whether or not a
particular act should or should not be carried out.
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There are two fields of normative ethics: moral philosophy and applied ethics or practical
ethics. Moral philosophy deals with moral ideas such as what human beings "must do or how
human beings should be." This also deals with our moral obligation, the meaning of the act, or the
purpose of the act. On the other hand, applied ethics is a philosophy that discusses strong and basic
moral issues linked to abortion.
In contrast to meta-ethics, normative ethics seeks to examine how human beings respond
to a moral question. This also aims to clarify and prescribe common expectations on what human
beings should do to interact with others in society and in a meaningful way. (Maboloc, 2012)
ETHICS
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Ethics is a set of rules that allows us to say right from wrong, good from the bad. Ethics
can provide true, specific guidance to our lives. Ethical principles such as fairness, trustworthiness,
responsibility help direct us to cope more effectively with ethical dilemmas by removing actions
that do not adhere to our sense of right and wrong–our own moral interests–without compromising
others.
Furthermore, ethics is all about decisions. We are continually faced with issues that affect
the quality of our lives. We are certain that the choices we make have consequences for ourselves
and the others. We are cautious of the responsibility that we have for our actions.
Why should other individuals have a lack of ethics? Bazerman and Ann Trebrunsel (2011)
identify the blind spots as the differences between who you want to be and who you are. Hence,
most of us want to do the right thing, but internal and external factors are in the way.
However, ethicists put less emphasis on studying philosophic principles and, instead,
emphasize the importance of establishing good habits of character – needs of doing the right thing
in the right place and time in the right way.
The virtues of intelligence, bravery, patience, and justice guide ethical decision-making as
they provide the basis for rational decisions when faced with an ethical dilemma. We ought to be
ethical, as it determines who we are both personally and as a society. There must be moral
principles that should be observed by all. Some people will lie; many may not do what they assume
they will do, and others may behave irresponsibly and participate in harmful conduct.
For moralists, following one's interests is not wrong. Nevertheless, an ethical individual
must be able – at least occasionally–to place the needs of others ahead of self-interest, because of
our duty to civil society. (Bazerman, Max H. & Tenbrunsel Ann E. (2012), Silverstone, Sean
(2011), [Link]
According to Leano Jr. & Gunta-on (2018), the study of ethics should consider making it
possible for an individual to fully understand what his conscience is, how he has gained it, how far
he is willing and able to respect his outward manifestations with protection, and how well he can
strengthen it and make it even smarter. Added to it, a person can gain a better insight into his
claims to society as well as the obligations he owes to society. He must learn to distinguish between
the respects in which all persons are highly dependent and those who are responsible for his or her
own life and will focus on freedom of initiative. Eventually, it will at least allow certain
observations, for understanding, self-sacrifice, and obligation, which will enable us to make these
decisions.
From the standpoints of the authors mentioned above, several views on the importance of
ethics were profounded and these are the following: (1) through ethics people can determine the
difference between right from wrong, good and bad; (2) people can eliminate actions that do not
conform to what is right; (3) people will be very careful to the actions and decisions to make; (4)
people will not be disturbed of the internal and external factors of not doing the right thing; (5)
establish good habits of characters of a person; (6) come up to rational decisions in facing an
ethical dilemma; (7) it makes a person responsible in the family, school and society; (8) a person
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becomes sensitive to the needs of others more than himself or herself; and (9) reminds a person to
fully need conscience in decision making and a person can acknowledge the actions made.
Countries and nations rich or poor, developed and underdeveloped have their own set of
laws, policies, cultures, traditions, customs, and beliefs. It may be acceptable to other countries
but not acceptable to others. Some principles and values have social consequences, whereas some
do not. It is a matter of moral indifference, that is, a matter of taste in one society may be a matter
of moral meaning in another. For this reason, people need to recognize the difference between
moral principles and non-moral ones, to define the basic ethical values that can direct our actions.
Moral standards compel us to behave accordingly, although we have no right to insist on others on
non-moral values based on the explanation above. ([Link]
Moral standards refer to the guidelines we have on the types of acts that we find to be
morally permissible and morally unacceptable. It primarily deals with issues that can either
potentially threaten or greatly benefit human beings. Some ethicists placed moral ethics on par
with social values and moral principles. (Leandro, Jr & Gubia-on, 2018)
Moral standards normally promote the common good, that is, the welfare and well-being
of human beings, animals, and the environment. Moral standards are a blending of norms and
values. Therefore, norms plus values pertain to moral standards. Norms as standards are basic
guidelines regarding human acts. Values, though, are universal convictions as to what is
acceptable, desirable, and beneficial or not.
(1) Moral standards entail serious harm or benefit. Examples of this are the following:
theft, the murder of innocent people, respect others, a feeding program for the poor, etc. The first
two examples cause harm and the next two examples produce benefits and the action has done is
helpful to human beings.
2) Moral standards are not determined by authority figures. Moral values should always be
upheld, even though they are at odds with self-interest. Cheating on examination is an example
wherein the students should not cheat during exams as a rule in an educational institution and in
doing such an act, cheating, is wrong. It’s not because students are afraid of the teacher, instructor,
or professor but the students know that is a wrongful act.
(3) Moral standards should be adopted over other values, including self-interest. Moral
standards should always be retained even if they are at stake with self-interest.
(4) Moral standards are focused on objective considerations. The basis of considerations
and decisions must not be favorable only to a particular person or group. Anyone who commits
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mistakes and wrongful acts then is punished accordingly. It must be an unbiased or impartial
consideration.
(5) Moral standards are perceived to be universal. We want everyone to live up to these
norms and feel resentful when somebody doesn't live up to them. Moral standards believed to be
universal as it is applicable anywhere and anytime. For instance, lying. Telling the truth is a
universal standard. Hence, we should not lie.
(6) Moral standards are correlated with different feelings and vocabulary. If anyone doesn't
live up to the norm or standards, he will feel guilty, bad, and wrong. The same is true when
someone else does not live up to the expectations, norms, and standards, others may feel disgusted
at this person.
Non-moral standards, on the contrary, apply to laws which are not related to social or legal
considerations. Perhaps these criteria are not inherently related to morality or, by their very
definition, lack of ethical sense. Examples of non-moral standards are the following: etiquette,
statutes, code of professional ethics, etc. (Leandro, Jr & Gubia-on, 2018)
Etiquette is a decorum, propriety means reverence for the formal criteria governing conduct in
a civilized society. Etiquette refers conventional ways and uses the rules of etiquette. Decorum
implies modesty and a sense of what is becoming or is fitting for a person of good breeding: a fine
sense of decorum. ([Link] In the Philippines, noisily
eating meals is unethical but in other countries like Japan. China and South Korea, in doing that
show that a person likes the food especially in taking soup.
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A statute is a written law passed by a legislative body as defined by Oxford English and
Spanish Dictionary ([Link] Furthermore, As mentioned by the
University of Melbourne Libray Guide, statutes shall contain Acts of the Congress, Local Charters,
Municipal Codes, Districts, Administrative Rules and Regulations, Statutory Rules, and
Presidential Issues. ([Link] REPUBLIC
ACT No. 11463, An Act Establishing Malasakit Centers in all Department of Health (DOH)
Hospitals in the Country and in the Philippine General Hospital (PGH), Providing Funds Therefor
and for Other Purposes is an example of one of the statutes in the Philippines. The powers
conferred by the laws on the Medical Director, the Chief of the Hospital, or the Chief of the
Medical Center, the Director of the Malasakit Centers, shall oversee the proper management and
effective operation of the Malasakit Center. If its powers do not conflict with any other form of
law, it is legally binding. ([Link]
Legality and morality are distinct, but often people are confused about these terms. We believe
that what is moral is also legal and that what is immoral is not good. Not all that is lawful is moral.
The members of the profession to which he or she belongs have learned, approved, and
complied with the laws, regulations, and conditions set down by the profession. Violations of the
Code can result in the disapproval of the Members. In extreme cases, a lawyer may be excluded
from a legal career and may prohibit him or her from practicing law. he essence of the Professional
Code of Ethics is not a more comprehensive or fully accurate guide to one's moral obligations.
Almost all professional codes are strictly moral in nature, and even so, the fact that a law is legally
embodied as part of a professional code does not guarantee that it is a sound moral concept.
A practitioner must take the sanctions of his or her profession seriously, however, he or she
also has the right to evaluate certain laws objectively for himself or herself.
Morals are shaped by the beliefs of an individual. Values are the basis of the capacity of an
individual to distinguish between right and wrong. Morals build on this to form concrete, context-
driven rules that regulate the actions of an individual. They are formed from the experience of a
person's life and are subject to opinion.
There are certain moral standards that all of us hold in our actions in society. There are various
factors on how moral standards are influenced: (1) the moral values or principles that we conform
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with, in our rearing; (2) the character and manners that imbibed with us by means of birthright; (3)
the religious values that our forefathers taught us; (4) the values we learned from school; (5) the
moral conduct, ways and habits of those people around us; (6) the direct and implied cultural
norms; (7) our life experiences; and (8) our critical thinking in these experiences.
MANNERS
Learning Activity
ACTIVITY 1
WORD FINDER
Directions: Encircle the terms related to the course and define each term.
X N Q Z E T T E M X
C H S Q H V H T H I
B Z I W Q B W E E C
Q T Q X X M X F D S
E U X B Q N Z O L Z
S Q A T U T E E J D
T W H Z G Q D S N A
Y V X I Q O D A Q R
R P R B C U T Q B D
M O R A L S S Z C S
J Z D Q L F K M L N
L K P Y K J T R C M
ACTIVITY 2
1. Interview with fellow student and ask him or her of the significance of ethics to himself or
herself. Compare your notes with other students. List down at least 5 examples of moral
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standards and non-moral standards and explain why such samples belong to moral
standards and non-morals standards.
Learning Assessment
1. Discuss ethics and its importance to you being a student, a daughter or son and as a citizen
of this nation.
2. Differentiate moral standards and non-moral standards and cite some examples.
3. Specify the characteristics of moral standards.
4. How moral standards are formed? Disucss further.
Essay Rubrics
Rubrics Essay
Level of Achievement
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Learning References
Bazerman, Max H. & Tenbrunsel Ann E. (2012). Blind Spots: Why We Fail to Do What’s Right
and What to Do abou it, Princeton University Press. ISBN: 9780691156224
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Leano Jr., Roman D. & Gubia-on, Arthur B.,(2018). Ethics for College Students CHED
Curriculum Complaint. Published by MINDSHAPERS CO., Inc.
Maboloc, Christopher Ryan B., (2012). Ethics and Human Dignity. Rex Printing Company, Inc.
Silverstone, Sean (2011). Blindspots:Were Not as Ethical as We Think. Ethics Sage: Powered by
Typepad
Velasquez, Manuel G., (2012). Business Ethics: Concepts and Cases. Sta. Clara University.
Pearson, 7th edition
Internet sites:
[Link]
[Link]
[Link]
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[Link]
[Link]
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MODULE 2
WHAT ARE MORAL DILEMMAS
Introduction
This module is focused on moral dilemmas specifically on its definition, situations cases
where moral dilemmas are present, and it's three (3) levels namely: individual, organizational, and
structural. In the three levels of moral dilemma, common ethical issues in the organization will be
highlighted, several factors that an individual is facing such as peer pressure, personal financial
position, and economic and social status which cause dilemma to an individual and the concepts
to consider in the individual moral dilemma.
Learning Objectives
After studying this module, you should be able to:
Learning Content
2.0 DEFINITION OF MORAL DILEMMAS
Various authors presented their respective definition of moral dilemma or ethical dilemma
and these are the following:
In addition, Kvalnes explained that (2019) a moral dilemma may arise as a result of a prior
personal mistake. It's called a self-inflicted dilemma. In a strict sense, a moral dilemma is a
situation in which moral values are of equal importance. In a broader sense, there may be moral
dilemmas in which a person has strong moral reasons for acting which are described to be as
remarkable, nonetheless, not equally strong moral reasons for acting in another way.
([Link]
According to Kurie & Albin (2007), a moral dilemma is a situation in which people assume
that they should morally do one thing and that they should morally do another thing, and
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occasionally a third thing or even a fourth thing, but they're not doing any of these mutually
contradictory choices together.
The ethical dilemma or a moral dilemma as expounded by Figar & Dordevic, (2016) is a
situation whereby a person has to make a decision. Among competing alternatives, which is the
right (ethical) alternative and which is the best? ([Link]
_Managing_an_Ethical_Dilemma)
(3) A scenario where a person has a strong moral reason in action, but not equally strong moral
reason in acting in another way;
(4) A state where a person should morally do one, two, or more and have difficulty in deciding
any of those conflicting choices.
The sample photos below exemplify a moral dilemma. The first picture on the left side shows
which arrow an individual will go, right or wrong. The second pic on the right side reveals four
different arrows: respect, ethics, integrity, and honesty, these are all positive terms and regarded
as values. In deciding, consider the aforementioned virtues. The third photo below the left side
seems to be ambiguous and the last photo on the right side below with three choices for a decision,
right, wrong and it depends which also mean uncertainty.
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As discussed by Lamberto et. al(2013), an organizational ethical dilemma refers to a situation that
causes an organization to respond negatively or positively to an ethical issue that affects staff, shareholders,
and society, as well as corporate ethics and customers. It includes also the leaders' ethical actions in
preserving financial reporting integrity.
Based on the article of Michigan State University [Link] (2020) and Small Business [Link]
(2019), there are common ethical issues in the organization such as
(1) Unethical leadership/bad leadership behavior. A leader of the organization must act with candor,
be an example to his subordinates, with upright moral values. He or she doesn’t engage in abuse of
leadership authority, accepting inappropriate gifts and other related unethical leadership.
(2) Toxic workplace culture. A leader of the organization must focus on the development of work
culture. He makes sure that his subordinates have work-life balance, motivated and happy working
in the organization, If not then the performance and productivity of the employees will be affected.
(3) Discrimination and harassment/ Peril of employee favoritism. A leader must treat fairly his or her
subordinates and avoid any form of discrimination and harassment.
(4) Unrealistic and conflicting goals. A leader must have realistic and very clear goals so that his or
her subordinates understand what the organization is going through, hence, they can work together
thoroughly until they reach the goals of the organization.
(5) Use of the organization’s technology, social media use, technology, and privacy concerns. It is
ethical that the technology of the organization must only use for the organization’s transactions
Social media use while in the office must be avoided as much as possible so that important dealings
with the clients must be prioritized.
(6) Business travel ethics. There are times that a leader and an employee are in official business and in
doing that, they have per diem every meal and must use the fund of the organization appropriately.
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([Link]
the-workplace/ updated July 15, 2020, [Link]
[Link], updated February 4, 2019)
The structural moral dilemma is that selecting a proper system of responsibilities and
relationships, which is a continuing universal challenge.
There are five concepts in the structural moral dilemma to consider namely:
(1) Differentiation vs. Integration
The conflict between the distribution of jobs and the organization of numerous
activities generates a classic dilemma. The more complicated a task structure, the more
difficult it is to sustain a centered, tightly coupled organization. When complexity grows,
the company needs more complicated and expensive management techniques. Laws,
regulations, and directives need to be balanced by lateral approaches.
(2) Gap vs Overlap
When the main tasks are not explicitly defined, the critical job will slip through gaps.
In a similar manner, functions and activities can overlap, causing conflict, wasting time,
and unintended duplication of responsibilities.
(3) Lack of Clarity vs. Lack of Creativity
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When employees are not clear about what they are expected to do, they often adapt
their tasks to personal interests instead of system-wide goals that often lead to problems.
Yet when people 's duties are over defined, they comply with their positions and procedures
in a bureaucratic manner. They specifically follow job requirements as to how much the
service or product fails.
When individuals or groups are too independent, they are always isolated. On the
other hand, if the units and responsibilities are too closely connected, people are
absentminded from work and waste time or excessive coordination.
([Link]
Based on the discussion above, to avoid structural moral dilemma then
followingcharacteristics must be maintained:
(1) Must have well-distributed jobs and the laws, policies, rules, and regulations must be
balanced through lateral approaches.
(2) Must have an implicitly defined job description, roles, and duties to evade from gaps
and overlaps.
(3) Must have a clear-cut expectation of the tasks in a wide range of goals
(4) Must have a well-balanced interdependence and co0rdination.
Learning Activity
ACTIVITY 1
1. As a student, did you encounter some dilemmas in your school? What did you do?. Cite
examples of the dilemmas encountered.
ACTIVITY 2
Research a case study in any of the three levels of moral dilemmas: organizational, individual and
structural . Find out on how the moral dilemma was solved and if you are on that situation, will
you do the same? Explain.
Learning Assessment
QUESTIONS TO PONDER:
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Essay Rubrics
Level of Achievement
Learning References
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REFERENCES
Lurie, Yotam & Albin, Robert (2007). Moral Dilemmas in Business Ethics: From Decision
Procedures to Edifying Perspectives. Journal of Business Ethics
Lamberton, B., Mihelak, P.H., & Smith, C. S. (2005). The tone at the top and ethical conduct
connection. Strategic Finance, 86(9) 37-39
Smith, Alasdair (2018). Three Levels of Ethical Standards in a Business Organization, updated
April 5, 2018
Internet sites:
[Link]
[Link]
[Link]
[Link]
inspire-all-at-the-same-time-56ef4615b6ce
[Link]
the-workplace/
[Link]
[Link]
[Link]
_Decision_Procedures_to_Edifying_Perspectives
[Link]
[Link]
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FREEDOM as
FOUNDATION for
MORAL ACTS
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MODULE 3
FREEDOM AS FOUNDATION FOR MORAL ACTS
Introduction
This module seeks to aswer the following topics such as Kant’s philosophy on freedom and
morality, the principles of justice and fairness and the different kinds of justice plus the insertion
of taxation in the Philippines as a special topic on equality, justice and fairness.
Learning Objectives
1. Present Kant’s philosophy on freedom and morality, the principles of justice and fairness.
2. Describe the principle of justice and fairness and the different kinds of justice.
3. Explain the justice and fairness in taxation in the Philippines
Learning Content
Freedom is not the only reason for the ideals that underlies the state. In Theory and Practice,
Kant makes equality the first of three concepts, such as the freedom of a human being as a member
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of a state, the dignity of each person as a subject, and the freedom of any member of the
commonwealth as a resident.
As discussed in “Theory and Practice” Freedom highlighted the autonomous right of all
individuals to conceive of happiness in their way. Interference with another’s freedom is
understood as coercing the other to be happy as the former sees fit.)
([Link]
1. Individuals have the right to choose one's conduct based on reason, not desire.
2. Individuals have to abide by the rules that they follow.
3. Individuals are independent from being limited by the option of others to the extent
that they may coexist with each other's freedom under universal rule.
4. Equality is the most among the various freedoms and freedom is the only inherent
[Link] three conceps of freedom are the freedom of a human being as a
member of a state, the dignity of each person as a subject, and the freedom of any
member of the commonwealth as a resident.
5. Individuals have an autonomous right to be happy in their own way, and the
intervention of another's freedom means forcing others to be happy.
KANT’S PHILOSOPHY
ON FREEDOM
Kant based his ethical philosophy on the idea that reason should be used to decide how
people will behave. He did not attempt to recommend concrete action but advised that reason
should be used to decide how to behave. Below are the main Kant’s philosophy on morality.
1. GOOD WILL AND DUTY
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Kant based the idea of obligation on ethical law. Kant started his ethical philosophy by
arguing that the only virtue that can be uncontroversially good is good will. No one virtue has this
position, since any other virtue may be used to accomplish unethical ends (for example, the virtue
of loyalty is not good if one is loyal to the evil person). Good will is unique as it is always good
and retains its moral values even though it fails to achieve its moral intentions. Kant found good
will to be a common moral concept that openly wishes to use certain virtues for moral purposes.
In additon, to Kant, good will is a wider conception than the will of obligation. A will
which acts out of obligation can be described as a will which overcomes barriers to the preservation
of moral law. Dutiful will is thus, a special case of good will which is evident under unfavorable
conditions. Kant believes that only actions committed concerning obligation have moral meaning.
This is not to suggest that actions performed solely in compliance with duty are meaningless (they
still deserve recognition and encouragement), but that special respect is granted to acts performed
out of duty.
Moreover, Kant’s definition of obligation does not mean that people carry out their duties
reluctantly. While duty also restricts people and induces them to act against their inclinations, it
still stems from the voluntariliness of an agent or a person: they want to abide by moral law.
Therefore, when an agent takes duty action, it is because reasonable interests matter most to them
than their opposing inclinations.
Having applied the categorical imperative, duties emerge because failure to perform them
will either result in a contradiction of conception or a contradiction of will. The former are
categorized as perfect tasks, and the latter as imperfect. The perfect duty is always true. There
seems to be a perfect duty to tell the truth, so we must never lie. Imperfect duty requires flexibility.
Beneficence is an imperfect duty because we are not obligated to be absolutely helpful at all times,
but should choose the times and places in which we are. Kant believes that perfect duty is more
important than an imperfect duty: when a conflict of duty arises, perfect duty must be carried out.
3. CATEGORICAL IMPERATIVE
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4. UNIVERSALIZABILITY
When anyone acts, it's a maxim, or a principle. For Kant, an act is only permissible if one
can have the principle that allows an action to be the universal law by which everybody acts.
Maxims fail this test if, when universalized, they create either a contradiction in conception or a
contradiction in the will. A contradiction in conception arises because, if the principle is to be
universalized, it fails to make sense, since the "limit will inevitably ruin itself as soon as the
universal law has been created." The maxim is not rational because it is theoretically impractical
to universalize. We could not think of a world where this maxim has been universalized. The
maxim may also be unethical because it causes an inconsistency in the will when it is universalized.
This does not mean a logical contradiction, but that the universalization of the maxim contributes
to a state of affairs that no rational being would want.
Kant argued that morality was the objective law of reason: just as objective physical laws
involved physical action. Objective rational law requires rational action. He, therefore, assumed
that a perfectly rational being would also be perfectly moral since a perfectly reasonable being
feels it necessary to do what is rationally necessary. Since humans are not completely moral (in
part acting by instinct), Kant claimed that humans had to comply with their subjective will with
objective rational rules, which he called conformity obligations. Kant believed that the objective
rule of reason is a priori, arising outward from rationality. Just as physical laws occur before human
beings, logical laws (morality) occur before rational beings. According to Kant, therefore,
objective morality is fundamental and can not change depending on the circumstances.
([Link]
The second interpretation of Kant's Categorical Imperative is to view life as an end in itself:
“Act in such a way that you treat humanity, whether in your own person or in the person of another,
always at the same time as an end and never simply as a means.”(Immanuel Kant, Groundwork fo
the Metaphysics of Morals)
Kant argued that rational beings should never be viewed simply as a means to ends; they
must also be viewed as ends themselves, demanding equal regard for their own logical motives.
This stems from Kant 's argument that reason motivates morality: it allows us to value reason as
motivation in all beings, including others. A rational being can not rationally consent to be used
merely as a means to an end, so it must always be treated as an end. Kant explained this by arguing
that moral obligation is a logical necessity: that which is logical is morally right.
(2) Kant differentiate perfect and imperfect duties. Perfect duties for Kant is always true
and it is more important than imperfect duties. Telling the truth is an example of a
perfect duty. If there is a concflict between the two then perfect duty must be given
importance. In contrast, for Kant flexibility is indispensable in imperfect duty. As a
human being, an indindivual can help the needy but still he or she cannot do it all the
time. Therefore, in perfect duty, it is a must to do what is good while imperfect duty
you do good but it is not an obligation to do so.
(3) Kant also made a distinction between categorical imperative and hypothetical
imperative. The categorical imperative for him is a rule of behavior that is
unconditional or absolute for all agents or persons whose truth or argument does not
depend on any purpose or end. Conversely, a hypothetical imperative is a rule of
behavior relating to a person the idea that only if he or she desires a certain end and has
decided to act on that desire. In other words, in categorial imperative, the action to be
done does not depend on the result or desire or not conditioned by desire. however, in
hypothetical imperative, the basis of the action to be done is what I want and the means
to get it.
(4) Besides, universalizability is was set off by Kant. The theory of universalizability
centered on the action to be acceptable or permissible, this theory must be applied to
all citizens without any contradictions. Meaning, when someone commits a crime he
or she will be punished regardless of social and economic standing. The law must be
applicable to all.
(5) Humanity as an end itself of Kant pointed out that a human intrinsic worth does not
depend on something else, it does not depend on whether a person loves his or her life
or makes other people's lives better. A human being live so he or she has value.
(1) Justice involves external acts through which an individual may directly or indirectly
influence others.
(2) Justice does not affect the desires, wishes, or needs of others.
(3) Justice is concerned primarily with the nature of interpersonal relationships and not
with their substance.
The first two concepts of justice of Kant include the voluntary ideals of benevolence
and charity, while justice concerns whether or not we value the fair right of others to live
their lives as they see fit. The third concept of justice illustrates a situation, let say if Mr.
A buys something from a store, justice is served if the nature of the partnership is voluntary.
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If the store expects to benefit from the sale or how much the store earns then these and
related concerns pertain to the substance of the sale and do not fall under the purview of
justice.
Being just and fair is not about having influence with other people particularly to those
in the higher-ups or those who are considered influential. If this is the situation then justice
and fairness are in trouble. Desires, wishes, or needs of others has nothing to do with
justice, it does not matter. An interpersonal relationship is more valuable than content. The
interpersonal relationship must be voluntary.
3.1 TAXATION IN THE PHILIPPINES THE RULES EMBODIED UNDER THE LAW
(1) Constitution: Article VI, Section 28 of the Constitution provides that "the rules of taxation
shall be uniform and equal" and that "a democratic system of taxation shall be established
by the Congress."
(2) National law National Internal Revenue Code—enacted as Republic Act No. 8424 or the
Tax Reform Act of 1997 nd subsequent laws amending it; most recently, the Law of the
Republic No. 10963 or the Law on Tax Reform for Acceleration and Inclusion was
amended
(3) Local laws: the major sources of revenue for local government units ( LGUs) are taxes
imposed under the Republic Act No. 7160 or the Local Government Code of 1991 and
those imposed on revenues levied under state law.
(4) Taxes levied at national level are collected by the Office of Internal Revenue ( BIR),
whereas those levied at local level ( i.e. provincial, city, municipal and barangay) are
collected by the Office of Internal Revenue ( BIR).
Under the 1987 Philippine Constitution mentioned above, “the rules of taxation shall be
uniform and equal.” According to [Link], (2015) “Uniformity in taxation means
equity in the burden of taxation, which can not occur without uniformity in the mode of assessment
as well as in the rate of taxation. It must also be applied to all property subject to taxation so that
all property can be taxed alike and equally. On the other hand, equity is the principle that taxes
should be equal and should be based on the willingness of different individuals to pay, which is
generally related to their income as stated in the [Link] dictionary.
To analyze the provisions aforementioned, an individual should pay an income tax based on
his or her salary received with a certain percentage and the property can be taxed according to
assessed value and rates of the property. An individual as well can be taxed based on hs or her
capacity to pay taxes. The government cannot force an individual to pay taxes without a job or no
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house owned, though it is mandatory under the law. It is only applicable who has income and
properties respectively.
Learning Activity
ACTIVITY 1. Choose one of Kant’s philosphy ( freedom, morality, justice and fairness) and
write a reaction paper.
ACTIVITY 2
Write 5 examples on the priciple of taxation in uniformity and equity. Explain each example.
Learning Assessment
Essay Rubric
Sentence Al l sentences are well- Most sentences are well Mos t sentences are well Sentences
Structure, constructed and have constructed and have varied constructed, but they sound
varied structure and structure and length. The author have a similar structure
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Grammar, length. The author makes a few errors in and/or length. The awkward, are
Mechanics, makes very few grammar, mechanics, and/or author makes several distracti ngly
&Spelling errors in grammar, spelling, but these mistakes do errors repetitive, or are
mechanics, and/or not interfere with understandi ng. in grammar, mechanics, difficu t to
spelling. and/or spelling that understand. The
interfere with author
understanding. makes
numerous errors
in grammar,
mechanics ,
and/or spelling
that interfere
with understand
ng.
Scoring 4 3 2 1
Learning References
Internet sites:
[Link]
[Link]
[Link]
[Link]
[Link]
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WHAT IS
CULTURE? HOW
DOES IT DEFINE
OUR MORAL
BEHAVIOR?
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MODULE 4
WHAT IS CULTURE? HOW DOES IT DEFINE OUR MORAL BEHAVIOR?
Introduction
This module intends to discuss culture in different perspectives, the influence of culture in
moral development, and partly include as well the characteristics of Filipino culture and the
weaknesses of Filipino character.
Learning Objectives
Learning Content
According to Kohak (1984), culture is at the root of human alienation from the environment.
It's not just a compilation of artifacts or reflection of people's preferences and appreciation of
beauty. He added that culture is derived from the Latin word, “cultus”, which means giving respect
to the sacredness of all. Originally, culture is not contrary to nature but is commonly accepted as
a human being's role in it.
Cole (2019) defined culture as a concept that refers to a broad and diverse collection of often
intangible areas of social life. According to sociologists, culture consists of ideals, beliefs,
language systems, communication, and behaviors that people have in common and that can be
used to describe them as a group. Culture also encompasses material objects which are special to
that community or society. Culture is distinct from the social structure and economic aspects of
society, but it is related to them both by educating and updating them on an ongoing basis.
Lederach, (1995) introduced culture as the collective knowledge and schemes generated by
a group of people to perceive, view, convey, and react to the social realities around them.
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1. Culture is always social and communal by which the relationship of the people towards
one another and their experience as people are the culture’s meadow.
Culture is social and communal in character where the people established and develop their
relationships with each other and learned from their experiences with them in the community.
Laws, norms, values, and attitudes serve as a binding force to enhance their relationships. From
that perspective then culture influence the moral development of the members of the community.
Yes, culture passes from one generation to the other and probably maintains or changes the
systems, principles, and values due to transformation in society but still retains the traditional ways
that the community has.
This refers to the definition of the principles and behaviors to be maintained, preserved, and
changed for the benefit and best interest of the members of the community. From the relationship
and experience of the members of the community where the community itself would be able to
form certain normative principles and behaviors to be relayed and to be taught to the members of
that community. This scenario influences the culture of that community in moral development.
The restrictions and boundaries will serve as the protection and security of the members of
the community. Laws, rules, principles, and norms will be the guidelines for the members of the
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community to behave accordingly, and if not then they will be subject to the punishment or
sanction embedded in their culture. This shows that there will be an awareness of the moral
development of the members of the community.
4. As culture helps in generating the character and identity of its people, it also includes their
moral character.
Culture shapes the character and identity of the people in the community through the norms,
standards, rules, regulations, and laws. If the community is traditional or modern in character then
that is the way the members of the community will learn and experience but of course, not all have
good implications.
The authorities serve as the maker, interpreter, and implementer of the laws, rules, and
regulations that they have in the community. Whatever form, a system of governance that they
have the roles and duties to play in the community and their moral judgment is important in moral
issues in the community. In the family, the parents have the moral authority over their children
which is also essential for the moral development of the members of the family as the parents are
the first who have authority to their children, who have taught and learned from them.
Obviously, culture greatly influences the moral development of an individual. Based on the
discussions above, several points were given emphasis. As culture considered to be as social and
communal in nature, then the people within the community able to establish and develop their
relationships through learnings and experiences in the community. Their relationships are bound
by the rules, regulations, principles norms, laws, and standards that the community has. There are
defined principles and behaviors that need to be kept, promoted, and rejected for the best interest
of the members of the community. Restrictions and boundaries will serve as the security of the
people which will be passed to them so that are aware of them. Moreover, culture helps in
generating the identity and moral development of the members of the community through the
standards, norms, rules, principles, and laws. The maxims to be followed by them. The authorities
direct the community for the proper enforcement of the rules, regulations, and laws for the welfare
of everyone.
Dumaraos (2018) expounded some of the characteristics of the Filipinos that set them apart
from any other culture and society:
Despite the negative experience of the Filipinos particularly during calamities and
catastrophes, Filipinos able to manage and handle a difficult situation lightly. They can still
smile and always manage to rise above the challenge.
2. Filipinos take pride in their families.
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Filipinos first and foremost priority is the family. Thus, whether you are part of the
immediate family or you belong to the third and fourth generation you are cherished as a
family member. Even the closest friends are regarded as a family too.
Filipinos are known to bayanihan or comunity spirit where everyone helps each other
to make the task easier without expecting in return.
The gigantic and tall buildings everywhere signify Filipinos creativity in art and
architecture. They love to design, think, and have a passion for aesthetic value which is
unique and different.
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The visitors whether foreigners or Filipinos are very much welcome for the Filipinos
during festivities and even no occasions that when they arrive at the place, the Filipinos
entertain them wholeheartedly. Offer the best food, utensils, and the place to stay. The
visitors will feel at home.
4.4 WEKNESSES OF FILIPINO CHARACTER
1. Extreme Personalism
The Filipinos always try to give an interpretation of the actions or they take things
personally. They say thank you with "but" (compliment-criticism-compliment)
2. Extreme Family Centeredness
The Filipinos have very high family protection whether in good or poor condition
and circumstance (consentidor) (overprotected)
3. Lack of Discipline
The Filipinos have a rather relaxed attitude, but bad time management (famous
Filipino time). They are impatient and unable to postpone incentives or rewards. They
want to take shortcuts or the 'palusot' scheme and careless.
Learning Activity
ACTIVITY 1
In your opinion, how your community influences your behavior? Compare notes with your
classmates.
ACTIVITY 2
Among the characteristics of Filipino culture which is the most significant? Why? Explain
further.
Learning Assessment
Essay Rubrics
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Learning References
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Cole, Nickie Lisa (2019). So What is Cultur Exactly?. Updated August 2, 2019
Dumarao, Gelyka. (2018). 11 Things You Should Know About Filipino Culture. Updated April
18, 2018
Kohak, Erazim (1984) A Heaven’s Place in Nature. In Between teh Embers and the Stars.
Chicago: Chicago University Press
Lederach, [Link] (1995). Preparing for peace: Conflict transformation across cultures.
Syracuse, NY: Syracuse University Press.
Internet sites:
[Link]
https:[Link]
[Link]
character
[Link]
[Link]
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MODULE 5
CULTURAL RELATIVISM
Introduction
This module aims to discuss cultural relativism in different aspects, its definition, advantages
and disadvantages.
Learning Objectives
Learning Content
Cultural relativism means that we do not judge a society by our own criteria of what is right
or wrong, odd or natural. Rather, we will make an effort to understand the cultural traditions of
other communities in their own cultural context. ([Link]
prep/mcat/society-and-culture/culture/a/cultural-relativism- article)
Cultural relativism is the desire to consider a culture on its own terms and not to make
conclusions based on the norms of one's own community. The goal of this is to foster the awareness
of the cultural traditions that are not usually part of one's own culture. (Philosophy Home, 2009.
[Link] Lorber, Judith. “Night to His Day”: The Social Construction
of Gender.” From Inquiry to Academic Writing: A text and Reader. Boston: Bedford/St. Martin’s,
2008. 617-)
The concept of cultural relativism also means that any opinion on ethics is subject to the
perspective of each person within their particular culture. In a holistic understanding of the term
cultural relativism, it tries to promote the understanding of cultural practices that are unfamiliar to
other cultures such as eating insects, genocides or genital cutting.
([Link]
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Cultural relativism (CR) is a moral theory that contends that there are no objective
universal moral rules, and the moral rules that do exist are culturally bound. In other words, there
is a negative claim that there are no moral claims such as that killing is wrong that would apply to
every culture, and there is a positive claim that there are moral rules, but they vary depending on
culture, society, and context.
([Link]
Generally, CR is an attitude towards the meaning and role of values in various cultures.
CR means that the beliefs in terms of norms and behaviors in a particular culture are specific to
that society. ([Link]
The definitions of cultural relativism stated above are summarized to the following:
1. In cultural relativism, no one can judge a society by their standards in the principle of
right or wrong, eccentric or natural.
2. People must understand other societies’ cultures.
3. In cultural relativism, the aim is to strengthen our knowledge and interpretation of the
practices and cultural traditions that are not part of our culture and that not uncommon
to other cultures.
4. Cultural relativism is a moral theory that claims the idea of no objective universal moral
rules that would apply to every culture and it varies depending on the culture of the
society.
In the case of Islam, for instance, to marry five times are allowed as long as the man is
capable to support them while in Christianity, it is punishable by the law if any man or woman are
married twice as it is bigamous as stated in Article 349 of the Revised Penal Code and the second
marriage will be void from the very beginning if the first marriage is valid under Article 35 of the
Family Code. The moral standards of every society differ from the other and for that reason, any
culture should be respected by anyone. We cannot say that it is right or wrong because that culture
permits them to do so and the other societies' cultures would view the same that is right or wrong
or vice versa. What is moral to other societies may not be moral to our societies and what is moral
to our societies may not be moral to them. It is indeed hard to reconcile the conflicting cultures of
the societies with their respective moral standards. The boundaries would be the understanding
and acceptance of the cultures of the societies.
The cultural difference allows people to learn as they can compare their respective
cultures and from those differences, they can improve their lives.
Across culture, there are groups of people who have common beliefs and values,
but who face prejudice, injustice, and differences depending on the classes they belong to.
This will eliminate the idea of being different yet equal by cultural relativism.
People will concentrate on the things they do better when cultural relativism is
stressed. There will no longer be a need to strengthen the points of weakness since the
weakness of one individual is the strength of another. Individuals will have to reflect on
their strengths instead of their weaknesses.
4. It encourages respect.
1. There will be actions taken that would be defined by some as “violent,” “unsafe,” or
“wrong.”
Since each person can set his or her moral code of conduct, there will be those who
choose to perform acts that the majority of people will interpret as wrong. Murder, robbery,
child abuse, all of these will become legally viable acts if that person's morality described
them as being good.
We may all like to think that we're perfect but the fact is that we're all far from it.
The theory of cultural relativism is based on the premise that society can be perfect. Perhaps
we're going to be one day, but that day is certainly not today.
Cultural relativism is a worthy goal. Societies have a natural prejudice against them,
which pushes certain people down to lift people. All cultural relativism does move
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Any of the greatest thinkers and teachers to be followed in history will all be
deemed wrong in a system of cultural relativism. Then there is no need to change hearts
and minds, as they are all held to their standards. Extend that in the workplace, and
suddenly unsafe working conditions, low to no pay, and sexual slavery all become
reasonable choices.
Knowing the advantages or pros and disadvantages or cons of cultural relativism, we able
to balance the cultures of the societies despite the differences. From the very beginning there is
already a conflict of cultures in societies because it varies from each other, However from that
differences, we can adjust, change our perspectives and learn from the strengths and weaknesses
of each culture to improve ourselves. Moreso, to better understand the people as what and who
they are, their roots, their moral standards, acceptable and unacceptable or permissible or
prohibited in their societies then we need to embrace their cultures to determine the trends or
situations to develop. To that end, these make the relationships of the people of the societies strong
and unified, do the actions that will not be offended to them, respect and acknowledge every
society's beliefs, traditions, and customs to live peacefully and happy.
Learning Activity
ACTIVITY 1
Bassed on your experience, how does your family differs from other families in your place.
List down these differences and compare it with your own.
ACTIVITY 2
Research another country’s culture and compare it to the Philippines. Identify the
similarities and dissimilarities. Compare.
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Learning Assessment
1. Define cultural relativism based on the different definitions given by the authors.
2. Discuss at least two advantages and disadvantages of cultural relativism.
3. In your opinion, how can you reconcile the conlicts of culture?
Essay Rubrics
Learning References
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Lombardo, Krystal (2015). Cultural relativism Pros and Cons. Vision Launch Media. Updated
May 31, 2015
Internet sites:
([Link]
article)
[Link]
[Link]
[Link]
[Link]
[Link]
[Link]
Studying ethics enhances personal conscience by enabling individuals to understand the formation of their moral beliefs and recognize their ethical obligations to society. It promotes awareness of moral responsibilities and helps individuals make informed and conscious decisions that consider the welfare of others . Ethics education supports the development of good character habits, which are crucial for societal roles, making individuals more sensitive to the needs of others and accountable in social, familial, and civic contexts .
Normative ethics and meta-ethics differ primarily in their focus and approach. Normative ethics concerns itself with establishing ethical standards and guidelines, addressing questions about what actions are right or wrong and how we ought to behave towards others . It provides a prescriptive framework to guide human conduct in society. In contrast, meta-ethics analyzes the meaning and nature of moral concepts, exploring the significance of moral statements and the justification of moral claims . Meta-ethics deals with the foundational aspects of ethical theory rather than prescribing action.
Moral standards differ from non-moral standards in that they involve guidelines for actions that have the potential to significantly benefit or harm individuals or society. Moral standards compel individuals to act ethically, often aligning with universal values like fairness and justice . Non-moral standards, in contrast, are personal preferences or societal norms that aren't necessarily tied to ethical obligations or consequences. Distinguishing between them is crucial for understanding which actions require ethical consideration and guidance .
Ethical individuals must sometimes prioritize others' needs to uphold moral principles and contribute to the greater good, which is a fundamental duty to society. Ethical conduct often involves balancing personal interests with the welfare of others, reflecting the interconnectedness of individuals within a community . This responsibility is grounded in the idea that a well-functioning society depends on individuals acting beyond self-interest to support collective well-being, thereby fulfilling their moral obligations to civil society .
In meta-ethics, understanding the interpretation and justification of moral statements is crucial because it addresses the underlying questions of meaning and validity within ethical discourse. This examination helps clarify the purpose and significance of moral facts, facilitating more robust ethical discussions . By analyzing how moral statements are interpreted and justified, meta-ethics provides insights into the linguistic and philosophical foundations of moral reasoning, thereby supporting a deeper comprehension of ethical theories and practices .
Internal and external factors significantly influence ethical decision-making by creating 'blind spots' between individuals' intentions and actions. Internal factors include personal biases and self-interest, while external factors might involve societal pressures or organizational culture . Although many people aim to make ethical choices, these factors can obscure the ethical dimensions of situations, leading to ethically questionable decisions. Recognizing and addressing these 'blind spots' are necessary steps in aligning actions with ethical intentions .
Applying ethical principles consistently across different cultural contexts poses challenges due to varying cultural norms, values, and practices. What one culture deems morally acceptable might be viewed as unethical in another, leading to potential conflicts and misunderstandings . The challenge is to respect cultural diversity while maintaining a commitment to universal ethical standards that promote human welfare. Ethicists must navigate these differences carefully, striving to find a balance between respecting cultural contexts and upholding moral principles .
Virtue ethics focuses on character and the virtues that an ethical person should embody, which in turn guide ethical decision-making. Fundamental virtues include intelligence, bravery, patience, and justice, which are seen as essential for making rational and moral decisions in ethical dilemmas . Unlike deontological or consequentialist approaches, virtue ethics emphasize cultivating good character habits that can intuitively guide actions in a morally right direction .
The study of ethics contributes to individual growth by enhancing self-awareness and moral reasoning, helping individuals understand their conscience and ethical obligations . It fosters personal responsibility and decision-making skills, essential for engaging constructively within society. Societally, ethics promotes societal well-being through the cultivation of shared values and principles that facilitate cooperation, justice, and the common good. It encourages individuals to act ethically, supporting social cohesion and ethical governance .
Establishing good habits of character benefits ethical decision-making by providing a stable framework for consistent moral behavior. Such habits, as discussed in virtue ethics, offer practical guides for responding to ethical dilemmas and help individuals to intuitively recognize and act on ethical considerations . By cultivating virtues like patience, justice, and courage, individuals are better equipped to navigate complex ethical issues effectively and responsibly, aligning their actions with broader moral values .