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  1. Pledging Patent Rights for Fighting Against the COVID-19: From the Ethical and Efficiency Perspective.Xiaodong Yuan & Xiaotao Li - 2022 - Journal of Business Ethics 179 (3):683-696.
    In response to the great crises of the COVID-19 coronavirus, virtually all new technologies protected by patent rights have been used in practice from diagnostics, therapeutic, medical equipment, and vaccine to prevention, tracking, and containment of COVID-19. However, the moral justification of patent rights is questioned when pharmaceutical patents conflict with public health. This paper proposes a revised approach of deciding on how to address the conflicts between business ethics and patent protections and then compares the different mechanisms of clearing (...)
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  • Non-Audit Engagements and the Creation of Public Value: Consequences for the Public Interest.Bertrand Malsch, Marie-Soleil Tremblay & Jeffrey Cohen - 2021 - Journal of Business Ethics 178 (2):467-479.
    In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and (...)
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