GE 8 Ethics Study Guide Module 4 PDF

FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 STUDY GUIDE FOR MODULE NO. 4 FRAMEWORKS AND PRINCIPLES BEHIND OUR MORAL DISPOSITION MODULE OVERVIEW Module Outline:...

FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 STUDY GUIDE FOR MODULE NO. 4 FRAMEWORKS AND PRINCIPLES BEHIND OUR MORAL DISPOSITION MODULE OVERVIEW Module Outline: A. Basic Theories and Frameworks in Ethics B. Virtue Ethics 1. Aristotle: Telos; Virtue as Habit; Happiness as Virtue 2. St. Thomas: Natural Law C. Kant and Rights 1. Kant (Good will; Categorical imperative) 2. Different Kinds of Rights D. Utilitarianism 4.1 Origins and Nature of Theory 4.2 Business’s Fascination and Utilitarianism E. Justice as Fairness: Promoting the Common Good 5.1 The nature of the theory 5.2 Distributive justice 5.3 The Principles of Taxation and Inclusive Growth Introduction: A person’s moral disposition must be based on frameworks and principles in Ethics. According to Gallinero, making ethical decisions requires sensitivity to the ethical implications of problems and situations; and likewise requires practice (Gallinero, 2018). In this Module, you will first have an overview of the different fundamental ethical theories and principles which are held by many people. After which, you will learn some leading and overarching frameworks or principles that dictate the way we make our individual moral decisions, namely: Virtue Ethics, Kantian and Rights Theory, Utilitarianism, and Justice and Fairness. MODULE LEARNING OUTCOMES At the end of this Module, you should be able to: 1. Discuss the dominant mental frames and their role in moral experience 2. Define what virtue ethics is 3. Evaluate virtue ethics 4. Apply virtue ethics 5. Define what rights theory is 6. Differentiate a legal from a moral right 7. Analyze rights theory PANGASINAN STATE UNIVERSITY 1  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 8. Apply rights theory 9. Define what utilitarianism is 10. Evaluate and apply utilitarianism as basis of morality 11. Define what justice and fairness are 12. Evaluate and apply justice and fairness LEARNING CONTENTS (Basic Theories and Frameworks in Ethics) Topic 1. Basic Theories and Frameworks in Ethics The study of ethics or morality today is generally divided into three main areas, namely: 1) meta-ethics, 2) normative ethics, and 3) applied ethics. Meta-ethics consists in the attempt to answer the fundamental philosophical questions about the nature of ethical theory itself (Klement, n.d.). Some Classifications of Meta-ethics 1. Cognitivism and Non-cognitivism Cognitivism is a view that ethical judgments are propositions, hence, they can either be true or false. Non-cognitivism is a view that ethical judgments cannot be true or false, but they are most likely expressions of emotions or exclamations. (Klement, n.d.) 2. Subjectivism and Objectivism Subjectivism is an ethical view that morality depends on the individual’s attitudes, beliefs, desires, etc., rather than anything external. Objectivism is an ethical view that morality is absolute (objective) wherein it is based on moral facts and principles, rather than anything from the individual’s attitudes, beliefs, desires, etc. (Klement, n.d.) Normative Ethics is the study of what makes actions right or wrong, what makes situations or events good or bad and what makes people virtuous or vicious (Klement, n.d.) Classifications of Normative Ethics 1. Deontology Deontology is a theory that bases morality on moral rules or duties (De Guzman, 2018). In other words, a moral deontologist will utilize established rules or duties to distinguish what is right and wrong. 2. Teleology Teleology is a theory that determines the moral value of actions by their outcomes or results (De Guzman, 2018). So, an action is good if it is done or in pursuit of a moral goal or end. 3. Utilitarianism Utilitarianism, sometimes called consequentialism, is a theory that bases morality on the consequences of actions. So, an action is good if it produces the “best” consequences among the rest of the alternative actions. 4. Virtue Ethics Virtue ethics is a theory that is character-based rather than act-based like deontology PANGASINAN STATE UNIVERSITY 2  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 or teleology. When we say that it is character-based, it means that we judge or determine goodness (or badness) in the person by judging the overall character or virtues that he/she possesses. Applied Ethics consists in the attempt to answer difficult moral questions actual people face in their lives (Klement, n.d.). The moral questions addressed under Applied Ethics are mostly about the social issues that we usually experience in the present time. According to De Guzman, J.M. et.al., Applied Ethics is classified into the following sub-fields (De Guzman, 2018): 1. Bioethics - abortion, euthanasia, surrogate motherhood, cloning and genetic manipulation, mutilation, etc. 2. Human Sexual Ethics - human sexuality, pre-marital sex, extra-marital sex, pornography, contraception, loveless and casual sex, rape, etc. 3. Environmental Ethics - animal welfare and rights, environmental sanitation, pollution control, kaingin, cyanide fishing, etc. 4. Business Ethics - harassment, job discrimination, employer-employee relationship, whistle blowing, unprofessionalism, false advertising, etc. 5. Social Ethics - poverty, child labor, war on drugs, death penalty, racial discrimination, gender discrimination, etc. LEARNING CONTENTS (Aristotle: Telos; Virtue as Habit; Happiness as Virtue) Topic 2. Virtue Ethics Gallinero states that virtue ethics refers to the theories that put emphasis on the role of character and virtue in living one’s life rather than in doing one’s duty or in acting to bring about good consequences (Gallinero, 2018). Aristotle and St. Thomas Aquinas are two of the main proponents of virtue ethics. Most of the virtue ethics that we apply today lay their foundation or draw inspiration from the views of these two philosophers. Sub-Topic 2.1. Aristotle: Telos; Virtue as Habit; Happiness as Virtue Who is Aristotle? Aristotle (384-322 B.C.) is an Ancient Greek philosopher who has significant contributions to almost any area of study such as Logic, Biology, Aesthetics and Ethics. More information about Aristotle is discussed in our textbook, page 74. Telos Telos is a Greek term which means “end” (or purpose). According to Aristotle, “every action and pursuit is thought to aim at some good…” (Stumpf, S.E., 2005). As persons with a capacity for rational thinking, we always have telos which is a goal that we have to fulfill. PANGASINAN STATE UNIVERSITY 3  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 Virtue as Habit According to Gallinero, in the Nicomachean Ethics, Aristotle explains that a person acquires character excellence by habituation. Hence, we can say that virtues are positive or good acts that are habitually put into action which in turn develops the character of the person (Gallinero, 2018). According to Aristotle, there are two kinds of virtues, namely: 1) Moral virtues, and 2) Intellectual virtues. In terms of moral virtues, we must always remember that we should always act in a moderate way, that is, to act in a way that is too much nor too little (neither in excess nor in deficiency). For Aristotle, a virtuous act is the “golden mean” between two extremes – by which these extremes are considered as undesirable actions or commonly termed as vices. Happiness as Virtue For Aristotle, happiness or “eudaimonia” is the summum bonum or the supreme good. Happiness as the supreme good is ultimately interpreted as our telos (we do not want a telos that is not good and does not bring happiness). Furthermore, according to Aristotle, living a virtuous life “is the best life because it contributes to the happiness or eudaimonia of the person” (Gallinero, 2018). Required Reading: To learn more about the lesson, please read “Aristotle’s Virtue Ethics” by philonontes.com. LEARNING ACTIVITY 2.1 Seatwork: “Let’s Work Together” Communicate with your assigned partner to answer the following guide questions regarding virtues and “acting in moderation”. If this activity is done asynchronously, it should be submitted by partner via MS Teams. Please use the given format below. What specific virtue a PSUnian student must possess? Discuss your answer. What do you think is the importance of “acting in moderation” rather than acting in excess or in deficiency? Give an example. How can you be a morally virtuous person in our present-day situation (i.e. during the Covid19 pandemic)? GE 9 - Ethics Names: ______________________________________ Course: _______________________ “Let’s Work Together” (Virtue Ethics) 1. What specific virtue a PSUnian student must possess? Discuss your answer. PANGASINAN STATE UNIVERSITY 4  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 2. What do you think is the importance of “acting in moderation” rather than acting in excess or in deficiency? 3. How can you be a morally virtuous person in our present-day situation (i.e. during the Covid19 pandemic)? Quiz: Review the previous lessons from Module 3, topic 3 to Module 4, topic 2 and prepare for a quiz. The schedule and mode of the quiz will be posted in your MS Teams or Messenger Group Chat. Good luck! LEARNING CONTENTS (St. Thomas and Natural Law) Sub-Topic 2.2. St. Thomas Aquinas and Natural Law Known as the Angelic Doctor and Prince of Scholastics, Thomas Aquinas (1225-1274) is an Italian philosopher and theologian who ranks among the most important thinkers of the medieval time period. His influence on Western thought is considerable, especially on modern philosophy. His great works include Summa Theologica and Summa Contra Gentiles. The two books are combinations of philosophy and theology where he discussed about the role of natural laws, virtues and happiness in moral philosophy. (De Guzman, 2018) Natural Law According to St. Thomas, Natural Law is based on the two fundamental authority the Bible and Aristotle. Aquinas described natural law as a moral code existing within the purpose of nature, created by God. For him, morality is accessible through natural order given by God. It is universal and relevant to all situations and accessible to all. It is unchanging and for all time, whether or not they believe in God. The Aquinas’ basic moral law can be best described by the following, “Good is PANGASINAN STATE UNIVERSITY 5  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 to be done and pursued… and evil to be avoided. All the other precepts of the law of nature are based on this. (Do good and avoid evil). There are four primary types of law according to St. Thomas Aquinas. These are Eternal Law, Natural Law, Human Law and Divine Law. “Eternal Law refers to the rational plan of God by which all creation is ordered. Natural Law is that aspect of the eternal law which is accessible to human reason. Human Law refers to the positive natural laws. Human law also includes the civil and criminal laws as formulated in the light of proper and practical reason and moral laws. Human laws that are against the natural law are not binding and not real laws, and people are not obliged to obey those unjust laws. Divine Law is a law of revelation, disclosed through sacred text or Scriptures and the Church which is also directed toward man’s eternal end” (De Guzman, 2018). Furthermore, Aquinas agreed with Aristotle that as human reason dictates (natural law), happiness or eudaimonia is our natural telos. In order to achieve true happiness, humans must follow certain natural laws – these are the Primary precepts (which ensure self-preservation such as reproduction, education, peaceful living in a society and worshipping God) and the Secondary precepts (the ways in which the primary precepts can be put into practice). Happiness as Constitutive of Moral and Cardinal Virtues St. Thomas Aquinas “believes that all actions are directed towards ends and that eternal happiness is the final end. He also thinks that happiness is not equated with pleasure, material possessions, honour or any sensual good, but consists in activities in accordance with virtues. A person needs a moral character cultivated through the habit of choice to realize real happiness” (De Guzman, 2018). According to De Guzman, Aquinas categorized habits (as virtues) into acquired habits and infused habits. Aquinas further categorized infused virtues into two kinds – the moral and the theological virtues (De Guzman, 2018). Moral virtues are divided into four basic kinds, namely: Prudence – this virtue is an exercise of understanding that helps us know the best means in solving moral problems in which we encounter in the concrete circumstances. It is acting in the right time, place, manner, intention, person, and situations. Knowing the best means, and without acting carelessly without thinking, will incline us to apply them immediately with certainty. (Gallinero, 2018) Justice – The habit is an exercise of the will to give or render what is due to another. It may be in the form of material or immaterial things, to the person who rightly owns or belong it. Each one must respect and give due to what is rightly belongs to another person. No one is allowed to violate any of these rights and privileges that is due to other people. (Gallinero, 2018) Fortitude – The habit of the will to exercise courage and bravery despite facing grave danger especially when serious injury or threat to life is at stake. (Gallinero, 2018) Temperance – The habit is an exercise of the will to demonstrate proper control and restrain in the midst of strong attraction to pleasurable acts. The key word here is moderation. Getting indulged into strong pleasures has undesired consequences, either excess or disorder. (Gallinero, 2018) How happiness becomes constitutive of moral and cardinal virtues? For, Aquinas, Happiness entails the wholeness/totality of human being that involves body and soul to be united with the highest good or the summum bonum, no other than God himself who is in heaven. Man’s ultimate fulfilment of his nature is to live as being God’s creature through the exercise of virtues and in accordance to man’s final purpose. The Divine plan of God is for man to PANGASINAN STATE UNIVERSITY 6  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 act to his ultimate purpose/end. Man should not hinder his future union with God in heaven. (Gallinero, 2018) LEARNING ACTIVITY 2.2 Homework - Interview with Parents/Guardians: You will interview your parents or guardians about their opinions on one of the following contentious social issues. Make a transcript and reaction of the interview based on what you learned about the natural law theory of Aquinas: 1. Same sex marriage 2. Premarital sex 3. Extra-judicial killings Prepare for sharing online: I will randomly select 3-5 “lucky” students among you to share their chart or stories in our official messenger group chat. The interview transcript will be submitted through MS Teams or email. LEARNING CONTENTS (Kant and Rights Theory) Topic 3. Kant and Rights Sub-topic 3.1. Kant (Good will; Categorical imperative) Immanuel Kant and Rights Theory Immanuel Kant – (1724-1804) is a German thinker regarded by many as the most significant philosopher in the modern era. His major contributions to Ethics can be found in his two works: The Foundations of the Metaphysics of Morals and The Critique of Practical Reason. Kantian Ethics Kant’s ethics is based primarily on an a priori foundation. His ethical theory uses reason alone. He rejects ethical judgments that are based on feelings (De Guzman, 2018). Genuine morality is based on the moral law, which is valid for all people because it is grounded completely on rational exercise. Kant’s test for the rational consistency of a moral principle is the categorical imperative. (Mariano, 2016) Kant’s Moral Theory Only the good will is absolutely good. A good will is good, not because of its effect, but is good in itself. A good will is good because it is done out of duty (Mariano, 2016). “Kant believes that one of the functions and capacities of our reason is to produce a will which is good not as a means to further end, but good in itself”…therefore, it is only when we recognize that we ought to do an act because it is our duty, understand the nature of this obligation, and act upon it that we are said to perform an authentically moral act”. Kant’s theory of moral judgement emphasizes on the ethical relevance of good will and acting from a sense of duty (De Guzman, 2018). PANGASINAN STATE UNIVERSITY 7  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 Categorical Imperative Kant regards man as a rational being acting on a principle/maxim. This maxim is rightly called the Categorical Imperative. Kant’s 3 Ethical Propositions (Mariano, 2016) 1. An act must be done from duty in order for it to have an inner moral worth. 2. An act done from sense of duty derives its moral worth, not from the purpose, which is to be attained by it, but from the maxim by which it is determined. 3. Duty is the necessity of acting from respect for the law Kant’s Categorical Imperative (Mariano, 2016) The supreme principle of the moral law is the categorical imperative Versus hypothetical imperatives, which can either be imperative of skill or imperative of prudence Kant’s Formulations of the Categorical Imperative (Mariano, 2016) 1. Act only on that maxim whereby you can at the same time will that it should become a universal law. (Principle of Universality) 2. Act as to treat humanity, whether in your own person or in that of any other person or in that of any other, in every case as an end in itself, not as means only. (Principle of Humanity as End-in-Itself) 3. Act so that your will is what makes universal law. (Principle of Autonomy) Sub-topic 3.2. Different Kinds of Rights The principle of rights theory is the notion that in order for a society to be efficacious, “government must approach the making and enforcement of laws with the right intentions in respect to the end goals of the society that it governs. Members of society agree to give up some freedoms for the protection enjoyed by organized society, but governments cannot infringe upon the rights that citizens have been promised.” (De Guzman, 2018) Rights based ethics is a broad moral theory in which Kant’s principle of right theory is included. The concepts of rights based ethics is that “there are some rights, both positive and negative, that all humans have based only on the fact that they are human. These rights can be natural or conventional. That is, natural rights are those that are moral value while conventional are those created/crafted by humans and reflects society’s values. (De Guzman, 2018) Legal Rights Legal rights refer to all the rights that you have (as stated in any existing law) as a citizen of the Philippines, or any particular country. Moral Rights Moral rights refer to those rights attributed to all moral entities (Gallinero, 2018). These rights are independent and precisely existed before any legal rights. Human Rights “They are best thought of as being both moral and legal rights. The legitimacy claims of human rights are connected to their status as moral rights. Nonetheless, the practical efficacy of human rights is essentially dependent upon their developing into legal rights” (De Guzman, 2018). Required Reading: To learn more about Kant and the Rights Theory, please read “Kant and Rights Theorists” by Mariano. PANGASINAN STATE UNIVERSITY 8  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 LEARNING ACTIVITY 3 Self-Assessment and Reflection: For self-assessment and reflection on Kantian Ethics and Rights Theory, consider the following questions: As a loving son or daughter to your parents/guardians, how do you relate with them according to the principle of respect for person? Based on what you have learned, assess what possible actions that Dr. Barelle should do: Dave’s health is on the decline. Despite surgery, chemotherapy, radiation, and hormonal treatments, his prostate cancer has metastasized to his bones. When he’s been in and out of the hospital for four months or visiting clinic for lab tests and treatments, he’s often accompanied by his wife Jessica and one or both of his two children, Christine and Alex. Dave’s family has remained optimistic, confident, and encouraging; they fully expected him to pursue aggressive treatment. Dave’s physicians, however, now want to transition his care and incorporate hospice and palliative approaches to managing his illness. The palliative care physician, Dr. Barelle, sits down alone with Dave to discuss his end-of-life wishes. Dave insists on pursuing aggressive acute care for his prostate cancer, but he also seems exhausted. As Dr. Barelle continues to describe what aggressive acute care would entail over the next months and begins to probe deeper into Dave’s goals of care, Dave slowly confesses that he worries about aggressive treatment, states that it isn’t what he wants, and also says, “I’m not the hero type.” He goes on to express that he particularly values his independence and that he fears pain, suffering, impending loss of functioning, and loss of his autonomy. He finally admits that aggressive acute care seems to him to be excessive and futile at this point but that he doesn’t want to let his family down by not “fighting.” He fears that his family thinks of hospice and palliative care as capitulating and “giving up.” Dr. Barelle has suspected that Dave’s wishes were diverging from his family’s, and she wonders how to acknowledge this and how to advocate on Dave’s behalf in ways that won’t be divisive. What should she do? Should she downplay the potential of aggressive care to better persuade the family to respect the patient’s wishes? (Sedig, 2016) LEARNING CONTENTS (Utilitarianism) Topic 4: Utilitarianism Sub-topic 4.1. Origins and Nature of Theory Utilitarianism as defined under Topic 1 of this module is a theory that bases morality on the consequences of actions. It is derived from the Latin term “utilis” which means useful, hence, what is useful is good and that morality is determined by the consequence of your actions. Jeremy Bentham and John Stuart Mill, who are both British philosophers, are the main proponents of utilitarianism. Jeremy Bentham The classical version of utilitarianism as formulated by Bentham can be summed up into 3 PANGASINAN STATE UNIVERSITY 9  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 points (Gallinero, 2018): 1. The basis for an act to be treated as morally right or wrong is in its consequence they produced. It is known as consequentialism. The consequence is judged as right or wrong only when there is the presence of happiness. Happiness is the determining factor and basis for the morality of an act in utilitarian point of view. The end or telos of every act is to produce happiness. 2. What matters in every act that we do would be the amount of pleasure/happiness produced. The greatest happiness produced should be chosen over other choices. 3. Thus, it follows that human beings are inclined more to achieving happiness and as much as possible avoid what is painful. Bentham emphasizes the quantity of happiness and pleasure in every consequence of an action. John Stuart Mill John Stuart Mill “made the doctrine the subject of his philosophical treatise (Utilitarianism) published in 1863. Like Bentham, he advocates ‘the greatest happiness principle’ which states that it is the greatest happiness of the greatest number that is the measure of right and wrong”. (De Guzman, 2018) “Mill differs fundamentally from Bentham on two central aspects. First, Mill rejects the purely quantitative treatment of the principle of utility; second, he introduces the so-called ‘secondary principles’ which set the tone for a contemporary variant form of the theory called rule utilitarianism”. Mill is considered as qualitative hedonist. (De Guzman, 2018) Required Video: To learn more about Utilitarianism, please watch “What is Utilitarianism?” by PHILO-notes in Youtube: https://www.youtube.com/watch?v=01Y1zVGv9h0. Sub-topic 4.2. Business’s Fascination and Utilitarianism When it comes to decision making related to business and the corporate world, three views are being looked into, namely: economic, legal, and ethics. One of the ethical theories used in the business and corporate world is the utilitarianism of Bentham (Gallinero, 2018). The role of utilitarianism in the moral decision making in business is on the extent of pleasure and pain to the people. “If the benefit is lesser than the amount spent, then it is not worth it, therefore, it is pain” (Gallinero, 2018). LEARNING ACTIVITY 4 Homework: Creative Essay Based on what you have learned under utilitarianism, make a short essay on “My view of Duterte’s Administration if I were a Utilitarian”. Submit your essay, with 200-300 words, through MS Teams. PANGASINAN STATE UNIVERSITY 10  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 LEARNING CONTENTS (Justice and Fairness: Promoting the Common Good) Topic 5: Justice as Fairness: Promoting the Common Good John Rawls and the Theory of Justice He is one of the important political philosopher during the 20 th century. His main work is A Theory of Justice published in 1971. This work has addressed some of the social issues especially in the name of justice between the state and the citizens and among the citizens. He received his academic training at Princeton University, and later part of his career he became a philosophy professor at Harvard University. (Gallinero, 2018) “Rawls’ proposes justice as fairness as an ethical framework. This framework focuses on how justice should be distributed that would yield fairness for those who have more and those who have less. The term fairness refers not to equality but equity” (Gallinero, 2018). The two principles of justice and fairness are as follows: 1. “Each person is to have equal right to the most extensive scheme of equal basic liberties compatible with a similar scheme of liberties for others”. 2. “Social and economic inequalities are to be arranged so that they are both a) reasonably expected to be to everyone’s advantage, and b) attached to positions and offices open to all”. Sub-topic 5.1. The nature of the theory A common view about a just society is that every member treats each other in a just way. We want to treat others justly and we want others to treat us exactly the same way too. Rawls has in mind about an ideal and just society where there is justice. Justice is the first virtue of a social institution. Justice as fairness to society and its members, and among each members. (Gallinero, 2018) Sub-topic 5.2. Distributive justice This means “everyone in the society has to share both the burden and the benefit of whatever the society offers. What is the content of benefit and burden? This can be answered depending on the following kinds of society – egalitarian, capitalist and socialist” (Gallinero, 2018). Sub-topic 5.3. The Principles of Taxation and Inclusive Growth Principles of Taxation As stated in the 1987 Constitution, Article X - Section V, the government has the power to create sources of revenues and to levy taxes, fees and charges. The government cannot support its existence and perform its duties such as projects for the betterment of the land and its people without this power of taxation. The basis of taxation is necessity and reciprocal duties. Taxation is a necessity because the Government cannot exist and function without means to pay its expenditures, and reciprocal duties PANGASINAN STATE UNIVERSITY 11  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 of protection and support between the government and its citizens (Dy, 2016). Inclusive Growth Taxation pursues the principle of inclusive growth. Inclusive growth refers to “economic growth where the benefits of growth are more evenly shared between individuals across the income and wealth distribution” (oecd.org). Taxation should not be interpreted as a burden or a forceful power of the government but should be seen as important in economic development and growth. Generally, taxation primarily provides a fundamental source of income for running the government and providing public services such as public protection, land improvement, monetary and non- monetary programs. Likewise, “taxation promotes equity and used to address social and economic concerns” (oecd.org). Required Reading: To learn more about the lesson, please read “Taxation” by Manuel Dy. LEARNING ACTIVITY 5 Self-Reflection: Read the “Taxation” by Manuel Dy. Consider the following study questions for your reflection: “Who should carry the burden of taxation? Who should benefit from taxes?” Sharing: Prepare for sharing. For face-to-face session, you will be randomly assigned into groups to answer the questions. If the sharing is done asynchronously, I will randomly select 3-5 “lucky” students among you to share about their reflections regarding the above questions in our MS Teams or Messenger group chat. Good luck! Quiz: Review the previous lessons (Sub-topic 2.2 to Topic 5) and prepare for a quiz. The schedule and mode of the quiz will be posted in your MS Teams or Messenger Group Chat. Good luck! SUMMARY The study of ethics or morality today is generally divided into three main areas, namely: 1) meta-ethics, 2) normative ethics, and 3) applied ethics. For Aristotle, a virtuous act is the “golden mean” between two extremes – by which these extremes are considered as undesirable actions or commonly termed as vices. For Aristotle, happiness or “eudaimonia” is the summum bonum or the supreme good. Happiness as the supreme good is ultimately interpreted as our telos. PANGASINAN STATE UNIVERSITY 12  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 There are four primary types of law according to St. Thomas Aquinas. These are Eternal Law, Natural Law, Human Law and Divine Law. Aquinas agreed with Aristotle that as human reason dictates (natural law), happiness or eudaimonia is our natural telos. In order to achieve true happiness, humans must follow certain natural laws. According to Aquinas, moral virtues are divided into four basic kinds, namely: prudence, justice, fortitude and temperance. For Kant, only the good will is absolutely good. A good will is good, not because of its effect, but is good in itself. A good will is good because it is done out of duty. Kant’s Formulations of the Categorical Imperative are based on the Principle of Universality, Principle of Humanity as End-in-Itself and Principle of Autonomy. Utilitarianism is a theory that bases morality on the consequences of actions. It is derived from the Latin term “utilis” which means useful, hence, what is useful is good and that morality is determined by the consequence of your actions. The role of utilitarianism in the moral decision making in business is on the extent of pleasure and pain to the people. “If the benefit is lesser than the amount spent, then it is worth it, therefore, it is pain” The two principles of justice and fairness are: 1) Each person is to have equal right to the most extensive scheme of equal basic liberties compatible with a similar scheme of liberties for others, and 2) Social and economic inequalities are to be arranged so that they are both a. reasonably expected to be to everyone’s advantage, and b. attached to positions and offices open to all. Distributive Justice means “everyone in the society has to share both the burden and the benefit of whatever the society offers”. The basis of taxation is necessity and reciprocal duties. There can be no government without the monetary aspects for its operations. This responsibility springs from the concept of rights and duties. REFERENCES De Guzman, J. M., et.al. 2018. Ethics: Principles of Ethical Behavior in Modern Society. Malabon City: Mutya Publishing House, Inc. Dy, M. 2016. Lecture Notes: Taxation Lecture During CHED-GET Ethics. Ateneo De Manila University. Gallinero, W.B., et.al. 2018. Ethics. Malabon City: Mutya Publishing House, Inc. Klement, Kevin. “The Three Main Branches of the Philosophical Study of Ethics”. https://www.people.umass.edu/klement/160 PANGASINAN STATE UNIVERSITY 13  FM-AA-CIA-15 Rev. 0 10-July-2020 Study Guide in GE 8 - Ethics Module No. 4 Mariano, M. N. 2016. Lecture During CHED-GET Ethics: Kant and Rights Theorists. Ateneo De Manila University. PHILO-notes: Learn Philosophy Online. https://philonotes.com/index.php/2020/03/31/aristotles- virtue-ethics/ PHILO-notes: PHILO-notes Whiteboard Edition. https://www.youtube.com/watch?v=01Y1zVGv9h0 Sedig, Laura. What’s the Role of Autonomy in Patient-and Family Centered Care when Patients and Family Members Don’t Agree? January 2016.https://journalofethics.amaassn.org/article/ whats-role-autonomy patient-and-family-centered-care-when-patients-and-family-members- dont-agree/2016-01 Stumpf, S.E. 2005. Socrates to Sartre and Beyond: A History of Philosophy. New York: Mcgraw-Hill Education. PANGASINAN STATE UNIVERSITY 14