http://hdl.handle.net/11089/16288 2026-04-08T11:59:04Z 2026-04-08T11:59:04Z Wajszczyk, Piotr http://hdl.handle.net/11089/16658 2018-02-01T11:20:25Z 2015-12-01T00:00:00Z

Discretion in Professional Practice and in Engineering Ethics Wajszczyk, Piotr There is an ongoing investigation by scholars of ethics and economics into whether human decision making and the resultant acts should be guided by rules and procedures or by judgment and discretion. Although each of these modes offers advantages and disadvantages to decision makers, they are by no means neutral in their effect on professional development. The paper presents an in-depth view of discretionary decisions using an Aristotelian-Thomistic framework. This is the first of the series of papers which focus on the application of realistic philosophical principles to ethical professional behaviour and decision making in daily practice. Results indicate that classical philosophical theories which use virtues and truth as indispensable components still may give rise to desirable and moral conduct among individuals who apply them.

2015-12-01T00:00:00Z Filipczyk, Hanna http://hdl.handle.net/11089/16657 2018-02-01T11:20:26Z 2015-12-01T00:00:00Z

Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland Filipczyk, Hanna The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland. The purpose of this paper is to examine justificatory and explanatory reasons of that significant absence. The analysis unfolds in the following way. After setting out the necessary terminological background, I present main results of the limited empirical study of selected CSR documents, in order to substantiate the claim that tax avoidance is a theme absent from the CSR programs in Poland. Then I put forward the contention that this commitment should be included in such programs, as prima facie justified, and address a selection of objections that can be raised to defeat this contention. Finally, in the last section of the paper, I briefly comment on possible reasons of this absence and show how they elucidate the nature of CSR.

2015-12-01T00:00:00Z Marciniak, Piotr http://hdl.handle.net/11089/16656 2018-02-01T11:20:25Z 2015-12-01T00:00:00Z

Impact of the Credit Rating Agencies on the Financial Crisis 2007–2009 Marciniak, Piotr The paper presents some ethical aspects of the credit rating agencies (CRAs) market in the light of the latest economic crisis of 2008. A historical background is also shown and how the CRA market emerged. It is emphasised how the functioning of CRAs contributed to the outbreak of the crisis and what were the consequences of over- or underestimated rating grades. The downgrading of a country has a significant influence on the deterioration of the economic condition. Simultaneously, it afflicts the citizens, who have to pay for it e.g. with higher tax rates. It is believed that overestimated ratings lead to a speculative bubble, which ends up with the crisis. The paper indicates the problems connected with the way that CRAs operate and how they relate to business ethics. The fact that those institutions are profitprofile entities, which earn their income from clients, whose financial instruments are assessed, may bring about a conflict of interests. Moreover, it is outlined how the governmental policies of countries left CRAs without any particular control, which in the end was a significant factor, too. Finally, some potential solutions are discussed, and how the approach of CRA managers should change in order to prevent the market from similar situations in the future.

2015-12-01T00:00:00Z Gladden, Matthew E. http://hdl.handle.net/11089/16655 2020-12-29T14:21:39Z 2015-12-01T00:00:00Z

Cryptocurrency with a Conscience: Using Artificial Intelligence to Develop Money that Advances Human Ethical Values Gladden, Matthew E. Cryptocurrencies like Bitcoin are offering new avenues for economic empowerment to individuals around the world. However, they also provide a powerful tool that facilitates criminal activities such as human trafficking and illegal weapons sales that cause great harm to individuals and communities. Cryptocurrency advocates have argued that the ethical dimensions of cryptocurrency are not qualitatively new, insofar as money has always been understood as a passive instrument that lacks ethical values and can be used for good or ill purposes. In this paper, we challenge such a presumption that money must be ‘value-neutral.’ Building on advances in artificial intelligence, cryptography, and machine ethics, we argue that it is possible to design artificially intelligent cryptocurrencies that are not ethically neutral but which autonomously regulate their own use in a way that reflects the ethical values of particular human beings – or even entire human societies. We propose a technological framework for such cryptocurrencies and then analyse the legal, ethical, and economic implications of their use. Finally, we suggest that the development of cryptocurrencies possessing ethical as well as monetary value can provide human beings with a new economic means of positively influencing the ethos and values of their societies.

2015-12-01T00:00:00Z