Les plus grandes institutions médicales et divers éthiciens préconisent une approche utilitariste en période de crise de santé publique, afin de maximiser les bénéfices pour la société, en conflit direct avec notre vision habituelle (kantienne) du respect des personnes en tant qu'individus. Un problème central de l'utilitarisme est qu'il n'y a pas de moyen clair d'évaluer les choix moraux, y compris dans les décisions médicales. En général, l'éthique médicale kantienne est respectée en médecine. Mais dans une pandémie, lorsque les ressources (...) sont pauvres, des choix profonds de vie ou de mort doivent être faits. Dans ces situations, les principes de l'utilitarisme offrent la meilleure réponse, avec le passage d'un modèle de pensée centré sur le patient à un modèle de pensée centré sur la société. DOI: 10.13140/RG.2.2.34596.30088. (shrink)

The largest medical institutions and various ethicists advocate a utilitarian approach in times of public health crises, to maximize benefits for society, in direct conflict with our usual (Kantian) view of respect for people as individuals. A central problem with utilitarianism is that there is no clear way to evaluate moral choices, including in medical decisions. In general, in medicine is respected the Kantian medical ethics. But in a pandemic, when resources are poor, deep choices of life and death must (...) be made. In these situations, the principles of utilitarianism offer the best answer, moving from a patient-centered thinking model to a society-centered thinking model. DOI: 10.13140/RG.2.2.36811.82728. (shrink)

This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 (...) articles about accounting ethics that were published in CPA Magazine from January 2000 to December 2017, and find evidence of moral pluralism. Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism. (shrink)

The paper begins with a retrospective of the debates on the origin of life: the virus or the cell? The virus needs a cell for replication, instead the cell is a more evolved form on the evolutionary scale of life. In addition, the study of viruses raises pressing conceptual and philosophical questions about their nature, their classification, and their place in the biological world. The subject of pandemics is approached starting from the existentialism of Albert Camus and Sartre, the replacement (...) of the exclusion ritual with the disciplinary mechanism of Michel Foucault, and about the Gaia hypothesis, developed by James Lovelock and supported in the current pandemic by Bruno Latour. The social dimensions of pandemics, their connection to global warming, which has led to an increase in infectious diseases, and the deforestation of large areas, which have caused viruses to migrate from their native area (their "reservoir") are highlighted below. The ethics of pandemics is approached from several philosophical points of view, of which the most important in a crisis of such global dimensions is utilitarianism which involves maximizing benefits for society in direct conflict with the usual (Kantian) view of respect for people as individuals. After a retrospective of the COVID-19 virus that caused the current pandemic, its life cycle and its history, with an emphasis on the philosophy of death, the concept of biopower initially developed by Foucault is discussed, with reference to the practice of modern states of control of the populations and the debate generated by Giorgio Agamben who states that what is manifested in this pandemic is the growing tendency to use the state of emergency as a normal paradigm of government. An interesting and much debated approach is the one generated by the works of Slavoj Žižek, who states that the current pandemic has led to the bankruptcy of the current "barbaric" capitalism, wondering if the path that humanity will take is a neo-communism. Another important negative effect is desocialization, with the conclusion of some philosophers that we cannot exist independently of our relationships with others, that a person's humanity depends on the humanity of those around him. The last section is dedicated to forecasting what the world will look like after the pandemic, and there are already signs of a paradigm shift, including the sudden disappearance of the "wall" ideology: a cough was enough to make it suddenly impossible to avoid the responsibility that every individual has it towards all living beings for the simple fact that he is part of this world, and of the desire to be part of it. The whole is always involved in part, because everything is, in a sense, in everything and in nature there are no autonomous regions that are an exception. The COVID-19 pandemic seems to restore the supremacy that once belonged to politics. One of the virtues of the virus is its ability to generate a more sober idea of ​​freedom: to be free means to do what needs to be done in a specific situation. -/- CONTENTS: -/- Abstract Introduction 1 Viruses 1.1 Ontology 2 Pandemics 2.1 Social dimensions 2.2 Ethics 3 COVID-19 3.1 Biopolitics 3.2 Neocommunism 3.3 Desocialising 4 Forecasting Bibliography -/- DOI: 10.13140/RG.2.2.31039.74405/1. (shrink)

Cele mai mari instituții medicale și diverși eticieni pledează pentru o abordare utilitaristă în perioadele de crize de sănătate publică, pentru a maximiza beneficiile pentru societate, în conflict direct cu viziunea noastră obișnuită (kantiană) privind respectul față de persoane ca indivizi. O problemă centrală a utilitarismului este că nu există nicio modalitate clară de a evalua alegerile morale, inclusiv în deciziile medicale. În general, în medicină se respectă etica medicală kantiană. Dar în pandemie, când resursele sunt sărace, trebuie făcute alegeri (...) profunde, de viață și moarte. În aceste situații principiile utilitarismului oferă cel mai bun răspuns, cu trecerea de la un model de gândire centrat pe pacient la un model de gândire centrat pe societate. DOI: 10.13140/RG.2.2.28443.69929. (shrink)

The controversy over moral bioenhancement has fallen into a stalemate between advocates and critics. We wish to overcome this stalemate by addressing some of the key challenges any moral enhancement project has to meet. In particular, we shall argue that current proposals are unpersuasive as they, first, fail to diagnose the often complex causes of contemporary moral maladies and, second, are premised on methodological individualism. Focusing on brains and minds neglects social and environmental factors. Solving the mega-problems of today very (...) likely requires more than transforming individual brains, it requires structural and higher-level changes. By itself, moral bioenhancement is thus insufficient for solving these problems. Moreover, we outline some of the yet unresolved problems of legitimacy a mandatory state-run bioenhancement project faces and show why they cannot be defused through analogies with moral education. Finally, normatively less worrisome means of enhancing morality, such as psychotherapies affording self-exploration, are already available. Moral bioenhancement may thus not even be necessary for solving today’s mega problems. The overemphasis on speculative future technological fixes may cloud the view on possibilities to tackle pressing problems instantly. (shrink)

The purpose of this study is to investigate the influence of the dimensions of the theory of planned behavior, gender and course majors on unethical behavior intentions among Generation Y undergraduates. The sample of this study comprises 245 undergraduates from a private higher education institution (PHEI) in Malaysia. The instrument of this study is developed based on concepts developed from extant literature. Reliability and validity is accessed using Cronbach’s Alpha and Exploratory Factor Analysis respectively. Social desirability bias was monitored utilizing (...) concepts adapted from Phillips and Clancy (American Journal of Sociology, 77(5), 921–940, 1972 ). Multiple Linear Regression and Independent sample T-tests were used for hypotheses testing. As a whole, results indicate that egoism, utilitarianism and magnitude of consequences exerted significant influence on unethical behavior intentions. Peer influence was not significant. In terms of gender, unethical intentions among males were influenced by egoism and peer influenced while females by utilitarianism and magnitude of consequences. Business majors did not consider magnitude of consequences significant in unethical behavior intentions. Ethical values form the fundamentals of ethical culture within organizations and a business environment which is increasingly based on self-regulation. Ethics is an essential part of the holistic personal development of future business leaders. As such, by understanding ethical attitudes and perceptions, we can draw implications for the further enhancements of teaching and learning of Business Ethics in academia as well as the development of ethical culture in the Malaysian context. Educators, parents and society also need to realise their role in the ethical development of these future Malaysian leaders. The framework of this study could be extended to actual behaviors, adult samples and also account for religiosity and age. This study utilizes the established dimensions and framework of the Theory of Planned Behavior in bridging the gap of research in unethical behavior within the context of a PHEI in Malaysia. (shrink)

Policy-makers sometimes aim to improve well-being as a policy goal, but to do this they need some way to measure well-being. Instead of relying on potentially problematic theories of well-being to justify their choice of well-being measure, Daniel Hausman proposes that policy-makers can sometimes rely on preference-based measures as evidence for well-being. I claim that Hausman’s evidential account does not justify the use of any one measure more than it justifies the use of any other measure. This leaves us at (...) a loss as to which policy should be chosen in the non-trivial cases for which there is substantial disagreement between the different measures in their assessment of policy. (shrink)

Like Bernard Mandeville, Archibald Campbell develops a profoundly egoistic conception of human psychology. However, Campbell attacks numerous points in Mandeville’s moral philosophy, in particular Mandeville’s treatment of self-love, the desire for esteem, and human nature in general as corrupt. He also criticises Mandeville’s corresponding insistence on self-denial and his rigorist conception of luxury. Campbell himself is subsequently attacked by Scottish orthodox Calvinists - not for his egoism, but for his optimism regarding postlapsarian human nature and self-love. This episode demonstrates that (...) the debates on egoism in Mandeville should be seen in the context of the debates on postlapsarian human nature. (shrink)

Psychological Altruism (PA) is the view that everyone, ultimately, acts altruistically all the time. I defend PA by showing strong prima facie support, and show how a reinterpretive strategy against supposed counterexamples is successful. I go on to show how PA can be argued for in ways which exactly mirror the arguments for an opposing view, Psychological Egoism. This shows that the case for PA is at least as plausible as PE. Since the case for PA is not plausible, neither (...) is that for PE. (shrink)

Media increasingly accuse firms of exploiting suppliers, and these allegations often result in lurid headlines that threaten the reputations and therefore business successes of these firms. Neither has the phenomenon of supplier exploitation been investigated from a rigorous, ethical standpoint, nor have answers been provided regarding why some firms pursue exploitative approaches. By systemically contrasting economic liberalism and just prices as two divergent perspectives on supplier exploitation, we introduce a distinction of common business practice and unethical supplier exploitation. Since supplier (...) exploitation is based on power, we elucidate several levels of power as antecedents and investigate the role of ethical climate as a moderator. This study extends Victor and Cullen’s ethical climate matrix according to a supply chain dimension and is summarized in an integrated, conceptual model of five propositions for future theory testing. Results provide a frame of reference for executives and scholars, who can now delineate unethical exploitation and understand important antecedents of the phenomenon better. (shrink)