Assertion (A) Deontology is duty based ethics. It is an approach to ethics that addresses whether the motives behind certain action are right or wrong.
Reason (R) Deontology focuses on whether the results of the actions are right or wrong.

Assertion (A) Deontology is duty based ethics. It is an approach to ethics that addresses whether the motives behind certain action are right or wrong.
Reason (R) Deontology focuses on whether the results of the actions are right or wrong. Correct Answer (A) is correct, but (R) is not the right explanation of (A)

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In the question below, are given a statement followed by three courses of actions numbered I, II and III. On the basis of the information given, you have to assume everything in the statement to be true, and then decide which of the following suggested courses of actions logically follow(s) for pursuing. Statement: Ikea, the world’s largest furniture retailer with 38 billion euros in annual sales, said the customs duty increase will push up costs in India and could hamper business sentiment. Trade barriers such as import duties are against ideas of a global economy and ease of doing business and will lead to higher costs in India, which is not customer friendly. Ikea said it’s still gauging the impact of the move and wouldn’t be able to comment on whether prices will be raised or not. The Swedish company’s entry marked one of the most significant overseas investments in the country.  Courses of action: I. The company imports, most of the products it sells including tableware, kitchenware and household items made of plastic, and travel bags among other items that are covered by the duty increase announced on Wednesday. Companies have said prices of air-conditioners, premium refrigerators, washing machines, shoes and suitcases will go up by 3-5% while premium imported shoes will be dearer by about 5%.  II. Ikea made its debut in India with its Hyderabad store in August and plans to expand to more locations across the country, keeping prices low as it seeks to appeal to customers in a price sensitive market.  III. India announced duty changes on 19 items including air-conditioners, refrigerators, washing machines, footwear, jewelry, furniture fittings, tableware and ATF to curb the current account deficit and stem the slide in the rupee against the dollar. 
In the question below, are given a statement followed by three courses of actions numbered I, II and III. On the basis of the information given, you have to assume everything in the statement to be true, and then decide which of the suggested courses of action logically follow (s) for pursuing. Statement: With one year to go for 2019 parliamentary elections, Prime Minister Narendra Modi has stepped in to ensure results can be seen on the ground. The Centre has asked states to focus on impactful and public-private-partnership based smart city projects, which would show results over the next one year and have a review mechanism in place. Ministry of housing and urban affairs, the nodal ministry for Smart Cities Mission has identified 261 impactful ventures worth Rs. 31,000 crore and PPP projects worth Rs. 32,000 crore for the states to work on. Courses of Action: I. The move follows directives from the Prime Minister. During a review of Smart Cities mission last week, PM Modi had emphasized on early implementation of projects and suggested that the chief secretaries of all states should review the progress of the implementation. II. These identified projects account for an investment of Rs. 31,112 crore. The states have also been asked to work on 370 PPP projects that involve an investment of Rs. 32,410 crore The impactful projects identified range from building 40 outdoor fitness centres in New Delhi Municipal Council area at a cost of Rs. 1.31 crore to redevelopment of 340 acre area in Bhopal at a cost of Rs. 3,000 crore.  III. Secretary (housing and urban affairs) D. S. Mishra has written to chief secretaries of states and asked them to focus on the belated implementation of smart city projects that have a visible and transformative impact in the lives of citizens in identified smart cities.