Ethics and Moral Philosophy Lecture Notes (GEd 107)

A set of Q&A style flashcards covering key concepts from the Ethics and Moral Philosophy notes, including normative/applied/meta ethics, Kantian ethics, moral dilemmas, organizational ethics, and Philippine taxation law.

What is the meaning of the Greek word 'ethos' in ethics?

Tradition, habit, character, or attitude; related to the goodness of people and leading a decent life.

How can ethics be provisionally described?

The empirical study of moral decisions; a systematic analysis of the nature of human actions; judgments about right and wrong based on intent, circumstances, and the act's character.

What is Normative Ethics?

The study of what acts should or should not be carried out, based on standards, guidelines, and principles.

What does Moral Philosophy focus on?

What human beings must do or how they should be; moral obligations; the purpose of actions; reasoning and justification of right and wrong.

What is Applied Ethics?

Discusses real-life moral issues and practical scenarios (e.g., abortion, cheating, helping others, recycling).

What is Meta Ethics?

A discipline that relies on meaning and addresses non-moral questions about morality (the status and meaning of moral terms and claims).

What three factors deem an act right or wrong?

Intent, circumstances, and the character/purpose of the act.

What are Moral Standards?

Guidelines for morally permissible vs. morally unacceptable acts; relate to the common good; involve norms and values; often considered universal and not solely determined by authority.

What are Non-moral Standards?

Standards not inherently related to morality, such as etiquette, codes of professional ethics, and statutes.

How are Moral Standards formed?

Morals are shaped by beliefs; values form the basis for distinguishing right from wrong; they become context-driven rules; formed from life experiences and subject to opinion.

List factors that influence Moral Standards.

Moral values in upbringing; birth/character; religious values; schooling; the morals of those around us; direct/implied cultural norms; life experiences; critical thinking.

What is a Moral Dilemma?

A situation in which there is a contest between two or more moral values or duties, making it hard to decide which is the right action.

What are Bazerman and Trebrunsel's 'blind spots'?

The differences between who you want to be and who you are, influenced by internal and external factors.

How do Ethicists differ from Moralists?

Ethicists emphasize forming good habits of character and doing the right thing in the right way and place; moralists emphasize understanding and applying moral obligations and discerning right from wrong.

What are Moral Standards in relation to the common good?

Standards that promote the common good and are based on norms and values; they should be upheld even if at odds with self-interest.

What is the relationship between Morality and Legality?

They are distinct; not everything that is legal is moral, and not everything moral is legal.

How are morals and standards formed and influenced?

Morals come from beliefs; values underpin right and wrong; influenced by upbringing, religion, education, peers, culture, life experiences, and critical thinking.

What is a Structural Moral Dilemma?

A challenge in organizing responsibilities and relationships (differentiation vs. integration; gaps vs. overlaps) that can hinder ethical behavior. Less clear tasks and excessive autonomy or interdependence worsen it.

What mechanisms help avoid Structural Moral Dilemmas?

Well-distributed jobs; implicitly defined roles; clear task expectations; balanced interdependence and coordination.

What is Differentiation vs. Integration in organizational ethics?

Differentiation = specialized roles; Integration = teamwork and coordination to ensure care and avoid gaps/overlaps.

What are common issues in Organizational Ethics?

Unethical leadership, toxic workplace culture, discrimination/harassment, unrealistic goals, and privacy/technology concerns.

What is a Moral Dilemma in Kantian terms (Good Will and Duty)?

Actions have moral meaning when performed out of duty, not merely from benevolent feelings; good will is intrinsically valuable.

What is a Perfect Duty?

A duty that is always true and must be followed (e.g., never lie).

What is an Imperfect Duty?

A duty that requires flexibility; e.g., beneficence—should help when appropriate but not at all times.

What is the Categorical Imperative?

A principle that binds universally; act only on maxims you could will to become universal laws (no exceptions for lying, etc.).

What is Universality in Kant's ethics?

An act is permissible only if its guiding principle can be willed as a universal law applicable to everyone without contradiction.

What does Humanity as an End in Itself mean in Kant?

Humans have intrinsic worth and should be treated as ends, not merely as means to an end.

How does Kant view Freedom in relation to morality?

Reason should govern actions; freedom is the basis for moral acts, not mere desire.

What is Justice and Fairness in Kant's framework?

Justice concerns external acts and fair treatment of others; do not give special treatment to friends; pay fairly for work.

What are the key tax laws in the Philippines (Constitution and codes)?

Constitution Article VI, Section 28 (uniform and equal taxation); National Internal Revenue Code (NIRC); Tax Reform Act of 1997 (RA 8424); TRAIN Law (RA 10963, 2018).

What does RA 8424 cover?

Rules for income tax, VAT, and other national taxes; example: income tax brackets and sugar beverages excise tax.

What is the TRAIN Law (RA 10963)?

The 2018 amendment to Philippine tax law that updates the tax system and brackets.

Who collects national vs local taxes in the Philippines as per the notes?

National taxes are collected by the BIR (Office of Internal Revenue); local taxes are also mentioned as collected by the BIR in the notes.

What does the Constitution say about taxation rules?

Rules of taxation shall be uniform and equal; a democratic system of taxation shall be established by Congress.

What is the purpose of the Local Government Code of 1991 (RA 7160)?

Legislates local revenue authorities and taxes collected at the local level.