What is the difference between a'smart' and a'smart'? Option 1, where division heads determine specific employees for termination based on their criteria, introduces ethical considerations. The ethicality of this option depends on the fairness and transparency of the decision-making process led by division heads. If the criteria are solely based on skills and abilities, clearly communicated to employees, and consistently applied, it may be considered ethical. However, there is a potential risk of discrimination, as employees may perceive that factors such as race, color, religion, national origin, sex, disability, or age could influence the decision-making process. To enhance the ethicality of Option 1, the company should prioritize transparency, open communication, and fairness in the treatment of employees facing layoffs. Clear criteria and a commitment to treating employees with dignity contribute to an ethically sound