Ehitical Issues

Italian tax law essentially involves negotiating with corporations rather than engaging in formal transactions. It is typical for companies to expect to neÐ'¬gotiate a tax settlement with the state, and so considerable "creativity" is inÐ'¬volved in corporate accounting and tax forms. Jonathan Smith, a recently transferred accountant sent to manage tax matters for the Italian branch of his U.S. firm, is adamant in "going by the book," refusing to abide by Italian convention and arguing that such compliance only encourages bad business practice. He argues that, in the United States, "negotiatÐ'¬ing" a settlement comes only after some impropriety has been determined, but corporate headquarters back in Dallas have instructed him to "do as the Romans do," but he refuses on the grounds of professional integrity.

As a result, Smith involves his company in a legal tangle that brings the issue to light and sparks public debate about the merits of the system. Before the matter is settled (at considerable cost to Smith's company), Dallas has dismissed Smith for insubordination. Smith protests on the grounds that he acted according to the highest professional standards. He threatens to sue the company unless they reinstate him. Did Smith act professionally? Was he right in disobeying the company diÐ'¬rective?

According to the Utilitarian Approach, ethical actions are those that provide the greatest balance of good over evil; and also provide the greatest good for the greatest number. Applying this to Dr. Sakiz situation, it would be best for him to make RU 486 available to those in China, where it would help the country avoid the misery and risks of starvation resulting from its surging population. In poor countries, where the drug could help thousands of women, particularly avoid injury or death from botched abortions. RU 486 may provide women and physicians with a valuable alternative to surgical abortions.

In Europe and the United States, the rights approach, which focused on the individual’s right to choose for herself or himself, may be the basis on which Dr. Sakiz may resolve the situation in that part of the world. If he were to decide to sell RU 486 in this part of the world, he could easily argue that the woman has the right to choose freely what she does with her body, the number of children she will have and when she should have them. This may not be ethically wrong but al the same, others may argue that it may encourage promiscuity.

According to the Common-good approach, presents a vision of society as a community whose members are joined in the shared pursuit of values and goals they hold in common. This community comprises individuals whose own good is inextricably bound to the good of the whole. Evaluating

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