Evaluating the Ethics of Inversion in Connection with Engineering

free essayIt is worth to take into consideration the article “Evaluating the Ethics of Inversion” written by Susan H. Godar, Patricia J. O’Connor, and Virginia Anne Taylor, when the question of ethics and civil engineering are concerned. The emphasis was put on the corporations’ strategy in the context of sustainable development. It turns out that a number of U.S. companies have lost their focus regarding the new flows of inversion. Remarkably, the importance of such topic cannot be underestimated under any circumstance, as it covers the important dimensions of the companies’ cooperation on a daily basis. Besides, some obvious controversies that dealt with the organizational procedure have caused a heated discussion. The launched debate should be accurately evaluated from different points of view that emerge in the aspect of Kant’s deontological theory and the consequentialist perspective of utilitarianism.

Remarkably, the ethics of inversion is widely interpreted in the international business literature. The task of multiple definitions is to provide a full understanding of the given subject. This approach is called to outline some noticeable strategic decisions in the aspect of organizational management and business modeling. While the main sources continue to focus on the ethical conduct, the perception of this key term may vary.

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Conventionally, it has inherited a multinational sense, covering both macro-and multi-levels of the ordinary cooperation of enterprises. Unfortunately, the corporations may face obstacles regarding the ethical dilemmas in the contemporary society (Godar et al. 2). Such tendency is becoming more unfortunate even nowadays. The problem deals with the fact that the majority of multinational companies do not have sufficient resources to protect themselves. Furthermore, the conduction of shift operations, avoidance of taxes and fiscal obligations create new difficulties. As a result, the efforts dedicated to the maximization of their revenues as well as the provision of home or national needs and requirements require additional investigation.
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From one point of view, based on the evaluation of Kant’s ethical theory, the topic of inversion is pictured as a categorical imperative. The application of such a universal law completely corresponds to the sufficient vision of “maximum.” Besides, the relevance of certain actions depends on our personal understanding of the given paradigm. Specifically, the conception of self-contradiction emerges in this context. It also can be evaluated in the realm of technology and engineering, as the personified approach to the mechanical process may influence the integrity of the organizational process. The act of incorporation itself relates to the personalized approach. It may be treated from the position of individual’s rights and freedoms. The category of a “citizen” also remains rather actual in the prescribed theoretical framework. In other words, such interdependence between these essential categories is quite apparent (Godar et al. 3). It is shown in the context of the interpersonal cooperation on a daily basis. Furthermore, it is called to describe the particular features of human interactions.

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A nationalistic attribution to a certain community plays a crucial role in the modern life. For instance, the obedience of domestic laws and payment of taxes as a member of the community provides a list of obligations to an individual. This subject also deals with the activity of the major enterprises. That is why the conception of citizenship sounds rather relevant in this case. As universal law, the companies apply their rights for reincorporation in another country in order to pay lower taxes, forgetting the core principles of equal enterprises’ conduction. According to Kant’s paradigm, the approach of companies based on inversion is unethical and cannot be overlooked (Godar 3).

On the other hand, the parallel that bases on the consequentialist perspective of utilitarianism (Mill’s paradigm) evaluates this approach in another manner. The move of customers appears to be the major reason for such significant effects of inversion. The move of products with better prices will always lead to some controversies. The issue will deal with the reputation and stability as well as the integrity of the whole enterprise.

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The perception of organizational legitimacy is recognized. Remarkably, it turns out to be one of the most significant factors even in the context of engineering. This notion may be envisaged from the point of the decision-making process and coherence of the relevant solutions regarding the operational procedure. It is to note that the leading specialists from the sphere of engineering tend to implement this model in the ordinary practice. The loss of human capital and competitive advantage will formulate some negative tendencies and cause situations that might lead to the renouncement of the companies’ home countries (Godar et al. 4). As a result, a receiving country will experience the increase in tax revenues, which may lead to political stress. Apparently, such framework represents an abstract utilitarian analysis that should be evaluated in the sphere of organizational environment.

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From my point of view, the writers’ ideas are correct to some extent. The precise attention should focus on the given ethical implications of corporate acts and their strategies. I agree with the major theoretic assumptions dealing with the subject of ethical inversion that the writer provides. The application of two core theories (Kant’s and Mill’s) shows in the context of inversion decision that plays a crucial role in the realm of engineering, covering the leading spheres of enterprises’ cooperation. Such approach proposes a unique vision of the organizational process regarding the field of engineering, as it helps create effective models of functioning. The key concept of reincorporation also assures a critical view on the prescribed problem, corresponding to the process of decision-making. Thus, the analysis of strategic options remains a rather actual question of nowadays.