As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...) paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioners face in the context of their work. The paper proceeds to examine empirically the extent to which tax practitioners take a consequentialist versus a deontological approach in their reasoning about moral dilemmas. This is carried out by an innovative use of the Defining Issues Test. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This article works in a recursive manner by using the tools of a food regime approach to reinterpret the nutrition transition that has been underway internationally for 100 years, and then describing the contributions of nutrition science to the 1st and 2nd Food Regimes and the passages between Food Regimes. The resulting history—from the ‘imperial calorie’ through the ‘protective’ vitamin to the ‘empty calorie’—illuminates a neglected dimension to food regime theorising: the role of socio-technical systems in shaping a set of (...) value relations that are central to class relations. Contestation over one such system, nutritionalisation, currently involves an ungovernable array of actors. In describing the protagonists to the system of nutritionalisation, a classic confrontation emerges between technical and lifeworld rationality. Representing the former approach are actor networks responsible for the ‘trade-in-health’ sector which produces foods and nutritional values aimed at both over-nourished and under-nourished populations. Clinging to a lifeworld rationality are ‘culture eaters’ worldwide, for whom nutrition value relations are secondary to communal and ecological relations. This dynamic appears within wealthier Asian states which are emerging as central to the trade-in-nutritional health sector while acting to protect their own customary dietary practices. (shrink)

This article works in a recursive manner by using the tools of a food regime approach to reinterpret the nutrition transition that has been underway internationally for 100 years, and then describing the contributions of nutrition science to the 1st and 2nd Food Regimes and the passages between Food Regimes. The resulting history—from the ‘imperial calorie’ through the ‘protective’ vitamin to the ‘empty calorie’—illuminates a neglected dimension to food regime theorising: the role of socio-technical systems in shaping a set of (...) value relations that are central to class relations. Contestation over one such system, nutritionalisation, currently involves an ungovernable array of actors. In describing the protagonists to the system of nutritionalisation, a classic confrontation emerges between technical and lifeworld rationality. Representing the former approach are actor networks responsible for the ‘trade-in-health’ sector which produces foods and nutritional values aimed at both over-nourished and under-nourished populations. Clinging to a lifeworld rationality are ‘culture eaters’ worldwide, for whom nutrition value relations are secondary to communal and ecological relations. This dynamic appears within wealthier Asian states which are emerging as central to the trade-in-nutritional health sector while acting to protect their own customary dietary practices. (shrink)

The first 1000 days of life, from conception to 2 years, are a critical window for the influence of environmental exposures on the assembly of the oral microbiome, which is the precursor to dental caries (decay), one of the most prevalent microbially induced disorders worldwide. While it is known that the human microbiome is susceptible to environmental exposures, there is limited understanding of the impact of prenatal and early childhood exposures on the oral microbiome trajectory and oral health. A barrier (...) has been the lack of technology to directly measure the foetal "exposome", which includes nutritional and toxic exposures crossing the placenta. Another barrier has been the lack of statistical methods to account for the high dimensional data generated by‐omic assays. Through identifying which early life exposures influence the oral microbiome and modify oral health, these findings can be translated into interventions to reduce dental decay prevalence. (shrink)

A good deal of concern is generated when a person with dementia wanders. One putatively easy technological remedy is to consider electronic tagging. This possibility, however, raises a dif erent set of ethical concerns. In this paper we report the results of a survey that was intended to elicit people’s views about the ethical issues surrounding the topic of tagging in dementia. There was broad agreement in response to the scenario used in the survey that electronic tagging could be an (...) ethically reasonable way to deal with wandering in people who are confused. It was seen as considerably better than locking doors as a way to maintain a person’s safety. There were, however, concerns and uncertainties about principles relating to civil liberties, stigma and dignity. And there appeared to be some weight behind the view that electronic tagging of confused people who wander requires professional involvement, the nature of which would need to be decided. population in general. (shrink)

Modern and Postmodern Cutting Edge Films closely examines a wide variety of major filmic texts that have established permanent, iconic shifts in modern and postmodern US culture and filmic practices. These films and their often visionary, trend-setting auteurs each introduced new manners of seeing that were imitated by later directors and ultimately, absorbed by popular culture itself. The primary rationale for writing this collection was quite simple: it is new and different. No anthology exists that examines the concept of the (...) cutting edge film across such a remarkably wide variety of genres and with such a diversity of theoretical approaches and subject matter. Equally important, all the contributors bring a unique voice and multi-disciplinary perspective to their respective chapters. This anthology will be of great interest to scholars from a variety of disciplines, including film studies, historical studies, and gender and genre studies. As far as possible, contributors have minimized a great deal of typical theoretical terminology so that lay readers who possess some familiarity with basic film analysis and theory can understand the text. It can be used as a classroom text in both graduate and upper-level undergraduate film classes. Modern and Postmodern Cutting Edge Films is an anthology that instructors of film theory and history can use for many years to come. Indeed, we feel that this remarkable collection of essays will itself become an indispensable, cutting edge text of film scholarship. (shrink)

This paper discusses a new edition of Callimachus' Aitia by Annette Harder and a monograph, Callimachus in Context, by Benjamin Acosta-Hughes and Susan Stephens. A focus is common to both works, the edition no less than the monograph, which tackles the poem on what Harder calls the micro-, macro- and meso-levels, in order, not only to establish readings, explicate Realien and clarify detail, but also to explore literary techniques, structure and the degree to which the poem reflects the society (...) and culture in which it was written. Recent interpretations have seen catalogue technique and organization as fundamental to the Aitia's poetics, and the review considers aspects of both the poem's structure and its contemporaneity – as well as the limitations of an excessively Alexandria-centric approach. (shrink)

The legendary Greek figure Orpheus was said to have possessed magical powers capable of moving all living and inanimate things through the sound of his lyre and voice. Over time, the Orphic theme has come to indicate the power of music to unsettle, subvert, and ultimately bring down oppressive realities in order to liberate the soul and expand human life without limits. The liberating effect of music has been a particularly important theme in twentieth-century African American literature. The nine original (...) essays in Black Orpheus examines the Orphic theme in the fiction of such African American writers as Jean Toomer, Langston Hughes, Claude McKay, James Baldwin, Nathaniel Mackey, Sherley Anne Williams, Ann Petry, Ntozake Shange, Alice Walker, Gayl Jones, and Toni Morrison. The authors discussed in this volume depict music as a mystical, shamanistic, and spiritual power that can miraculously transform the realities of the soul and of the world. Here, the musician uses his or her music as a weapon to shield and protect his or her spirituality. Written by scholars of English, music, women's studies, American studies, cultural theory, and black and Africana studies, the essays in this interdisciplinary collection ultimately explore the thematic, linguistic structural presence of music in twentieth-century African American fiction. (shrink)

This article questions the value of photographs of violence and suffering. Taking Nancy Scheper-Hughes and Philippe Bourgois’ anthology Violence in War and Peace (2004) as a point of departure and return, it will explore the significance of the inclusion of images of explicit violence when they readily acknowledge they risk both indifference and voyeuristic interest. Key to my analysis is the centrality of the body to the images. Scheper-Hughes and Bourgois are wary of reducing questions of violence to (...) bodily suffering, but the admission of so many images of physical violation undercuts their critique of the primacy of the physical in our accounts of violence. The use of the body as a brute signifier of violence is deeply problematic, not least because it is tied to questions of race. Ultimately, it is argued, they attempt, unconsciously, to fix the nature of violence – which they deem slippery because it is irrefutably social – in the (visualized) body. (shrink)

Men and women have always bargained for sex. In Hard Bargains, philosopher-lawyer Linda Hirshman and legal historian Jane Larson provide the first complete analysis of power in heterosexual relationships, combining an eye-opening legal history of sexual regulation with thought-provoking predictions of what the future might bring. Hirshman and Larson tell a riveting tale that spans the centuries--from early accounts of adulterers hanging from the gibbet, to the impact of the Kinsey Reports and Hugh Hefner's playboy philosophy, to the 1960s (...) judge who argued in favor of sex with eleven-year-olds. The book examines the factors that have shaped our notions of sex, from Catholic teaching to the theories of Sigmund Freud, and it explores the Supreme Court decisions of the last few decades that revolutionized the politics of sex. And Hard Bargains not only provides a deep understanding of historical and current disputes, it also offers striking predictions of what sexual bargaining will look like in the future--rape laws replaced by laws of sexual autonomy, adultery subjected to breach of contract action, fornicators responsible for each other's rent, prostitution considered an unfair labor practice. These are a few of the surprising--and surprisingly workable--solutions the authors foresee in the 21st century. Hard Bargains takes a forthright and level-headed look at all aspects of one of the biggest controversies in contemporary American society--heterosexual sex--and delivers a radically new perspective on the sexual lives of women and men. (shrink)

This long-awaited book replaces Hughes and Cresswell's two classic studies of modal logic: _An Introduction to Modal Logic_ and _A Companion to Modal Logic_. _A New Introduction to Modal Logic_ is an entirely new work, completely re-written by the authors. They have incorporated all the new developments that have taken place since 1968 in both modal propositional logic and modal predicate logic, without sacrificing tha clarity of exposition and approachability that were essential features of their earlier works. The book (...) takes readers from the most basic systems of modal propositional logic right up to systems of modal predicate with identity. It covers both technical developments such as completeness and incompleteness, and finite and infinite models, and their philosophical applications, especially in the area of modal predicate logic. (shrink)

This article is based on a chapter of my forthcoming book, A World Cut in Two: The Global Traffic in Organs . My debts to those who have assisted the Organs Watch project are too numerous to be acknowledged here. The late "Micky" Friedlaender of Hadassah Hospital was an invaluable friend and feisty interlocutor on the ethics and practice of transplantation. Meira Weiss, esteemed anthropological colleague and friend, and Dr. Chen Kugel, military IDF commissioned officer and senior pathologist, each paid (...) dearly for their love of truth, of their professions, and their patriotism. Their work on this subject paved the way for the writing of this article. (shrink)

It is necessary that, if the world is divided into nations, conflicts should arise in which there is no strong argument against terrorism or repression. By a strong argument I mean one that would sway all minds not blindly partisan, without moral commitments that are unusual or outlandish in the modern world and with as much aversion to violence as most people have. So I do not here consider, because it is unusual, heroic and absolute pacifism, much as I respect (...) it; on the other hand I do mention Christian moral objections applying specially to terrorism because it seems somewhat outlandish even now to ignore the Christian element in our tradition. (shrink)

This paper addresses five questions: First, what is trajectory of Western liberal ethics and politics in defining life, rights and citizenship? Second, how will neuro-remediation and other technologies change the definition of death for the brain injured and the cryonically suspended? Third, will people always have to be dead to be cryonically suspended? Fourth, how will changing technologies and definitions of identity affect the status of people revived from brain injury and cryonic suspension? I propose that Western liberal thought is (...) working towards a natural end, a “telos.” In response to a variety of biotechnologies, law and public opinion in liberal democracies will be forced to make explicit that the rights of a living thing are determined by its level of consciousness. I discuss the way that technology will force three clarifications about the value of consciousness, at the beginning, the end and boundaries of human life. Sentience and personhood will become the basis of moral concern, regardless of its media. Just as human rights have become independent of race, gender and property, rights will become independent of being a breathing human being. But even as we make this transition, the cryonically preserved are still likely to be considered dead for pragmatic reasons, albeit with gradually increasing rights as technology makes their reanimation increasingly probable. I suggest that it could be acceptable to cryonicists that the frozen continue to be defined as dead if assisted suicide can be legalized. Under a liberal assisted suicide policy cryonicists might be allowed to carry out suspension before a declaration of death, preserving the maximum amount of neural information. The gradual redefinition of life and personal identity in terms of psychological continuity will also have consequences for the legal status of the reanimated. If, due to information loss, the reanimated do not meet a threshold of psychological continuity, they may be considered new persons. Cryonicists may therefore wish to specify ahead of time whether they are still interested in being reanimated if pre-animation assessment suggests that the result will not meet the necessary threshold of continuity. Finally, I touch on the way that neural technology will fundamentally problematize the separate, autonomous self on which liberal democratic values are based, leading to a legal and political Singularity. It is this looming neural Singularity that makes the proposed liberal democratic telos a final stage in humanistic thought, before it is superceded by something radically different. (shrink)

Effective corporate social responsibility policies are a requirement for today's companies. Policies have not only to be formulated, they also have to be delivered by corporate employees. This paper uses existing research findings to identify two types of factors that may impact on employee motivation and commitment to CSR ‘buy-in’. The first of these is contextual: employee attitudes and behaviours will be affected by organizational culture and climate, by whether CSR policies are couched in terms of compliance or in terms (...) of values, and by whether such policies are integrated into business processes or simply an ‘add-on’ that serves as window-dressing. The second set of factors is perceptual. Motivation and commitment will be affected by the extent to which they can align personal identity and image with that of the organization, by their perceptions of justice and fairness both in general and in terms of how CSR performance is rewarded, and by their impressions concerning the attitude of top management to CSR issues and performance. (shrink)

"'There is only one thing that is certain, namely that we can have nothing certain; and therefore it is not certain that we can have nothing certain,' Samuel Butler once said, expressing in that mindbloggler all the elements required to form a classical paradox. Throughout the ages wise men and jesters alike have been intrigued by such mental twists and riddles which defy common sense and yet appear to be true." -- Dust jacket.

As a contribution to the Common Knowledge symposium on the resolution and prevention of enmity, this article concerns how enmity deforms social as well as individual personality. Societies need time and must exert significant effort, much of it intellectual, in order to recuperate: they need to recover both from harms that others have intentionally done them and from having done harm to others. Social recuperation is difficult because the tactics and standards of wartime seep into civilian and personal domestic life. (...) In contemporary American life, the proliferation of armed and gated communities, the institution of the house gun, the general acquiescence in stop-and-frisk encounters, and the incarceration in huge numbers of gang members and small-time drug dealers are examples. An inverse relationship of wartime and peacetime abuses is also apparent: behaviors associated with civilian private life are deployed during wartime as techniques with which to humiliate and torture enemy combatants. This type of mimetic effect reaches the limit of complexity when wartime abuses that mirror domestic abuses are then mirrored in their further application to domestic settings that themselves have become militarized. (shrink)

Background: Professional ethical codes are an important part of healthcare. They are part of the professionalisation of an occupation, are used for regulation of the professions and are intended to guide ethical behaviour in healthcare. However, so far, little is known about the practical use of professional codes in healthcare, particularly in paramedicine. Objective: The aim of this scoping review was to determine what is known in the existing literature about health professionals’ knowledge, awareness and use of their professional codes. (...) Method: A scoping review was performed based on a six-stage framework as described by Levac et al. Six databases were searched: OVID Medline, EMBASE, EMCARE, CINAHL, ProQuest and Scopus, in September 2020. Google Scholar, Trove and Google using.gov and.org websites were also searched for grey literature. Two reviewers independently assessed study eligibility. Results: The search yielded 1162 results after duplicate removal. Thirty-nine studies remained after title and abstract review. Twenty-five articles were included after full-text review. Sixteen examined nursing, eight examined medicine and one examined both nursing and medicine. No studies were identified that examined paramedicine. Twenty-one studies were of a cross-sectional design and four studies were of a qualitative design. Conclusion: Most health professionals know the codes exist, but do not think they know the content. Despite valuing professional codes highly, healthcare professionals do not use them regularly in clinical practice. Further research is needed, and professional codes should be made useful for practice and consideration given to how codes can be written, communicated and implemented to increase their actualisation in healthcare. Research should also begin in paramedicine to identify clinician’s knowledge and use of codes in this profession. Review registration: Open Science Framework – doi:10.17605/OSF.IO/NKBY4 Ethics Statement: This article does not contain any studies involving human participants performed by any of the authors. The review followed good scientific conduct. (shrink)

Recent philosophy of mind has had a mistaken conception of the nature of psychological concepts. It has assumed too much similarity between psychological judgments and those of natural science and has thus overlooked the fact that other people are not just objects whose thoughts we may try to predict and control but fellow creatures with whom we talk and co-operate. In this collection of essays, Jane Heal argues that central to our ability to arrive at views about others' thoughts (...) is not knowledge of some theory of the mind but rather an ability to imagine alternative worlds and how things appear from another person's point of view. She then applies this view to questions of how we represent others' thoughts, the shape of psychological concepts, the nature of rationality and the possibility of first person authority. This book should appeal to students and professionals in philosophy of mind and language. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:EMBODIED HUMAN AGENTS INHABITING A MATERIAL WORLD? CHARLES T. HUGHES Chapman University Orange, California I. /n;troduction HE CONCEPT of a "logically possible world" has roven useful in the investigation of issues within many ranches of philosophy, including the philosophy of religion.1 Since this paper includes an analysis of one "possible worlds" objection to Christian theism, based upon the problem of evil, it will prove useful to preface my (...) discussion with a paragraph which summarizes some of the ideas important to the logic of possible worlds. Each logically possible world contains a complete set of compossible facts, which includes the past, present, and future of its objects, properties, and relations. Those complete sets of compossible facts, each of which describes the way the actual world could have been, have in common the truth of all logically necessary propositions (for example, 2 +2 = 4, "Circles cannot be squared "), and the falsity of all logically impossible propositions (for example, 2 +6 = 7, " Circles can be squared"), but differ in their truth values with respect to at least some logically contingent propositions (for example, "Elephants exist" is true in one or more possible worlds but false in all others, and "Unicorns exist " is true in one or more possible worlds but false in all others). An impossible world includes an affirmation of the falsity of at least one necessary proposition (for example,,.._,(2 +2 = 4)), and/or affirms the truth of at least one logical1 See Alvin Plantinga, The Nature of Necessity (Oxford: Clarendon Press, 1974), chapters IX and X. 389 390 CHARLES T. HUGHES ly impossible proposition (for example, " Logically necessary propositions are false in all possible worlds ").2 The actual world, which is our world, is that complete set of compossible propositions which describe the way things actually are. The actual world, therefore, differs from other possible worlds in that all of its contingent propositions correspond to the past, present, and future of all of the objects, properties, and relations which actually obtain. There is an on-going debate about the nature and ontological status of possible worlds and their objects.3 The purpose of this paper is to analyze and reject a particular "possible worlds" objection to Christian theism, based upon the problem of evil, which is not frequently discussed in philosophical literature. The problem is this : If God must actualize a possible world in order to provide human agents with the initial stage of existence they require to develop freely as rational, moral, and religious beings, who choose their own destinies, why did God not create them as incorporeal agents within an immaterial world which would, by its very nature, eliminate the physical dimension of evil and suffering which plagues the actual world? For it seems, prima facie, that God could have realized his purposes by actualizing an immaterial world, populated with human-like incorporeal agents, thereby avoiding all of the terrible evil and suffering made possible by physicality. Therefore, the existence of the actual physical world, with all its evil and suffering, is evidence against the existence of God.4 In order to show that the previously stated objection from evil could pose a genuine threat to theism, I will first identify some of my important assumptions in this paper, and then outline particular Christian ideas to determine how the " possible worlds " 2 For an argument that some impossible propositions are not self-contradictory, see Linda Zagzebski, " What If the Impossible Had Been Actual," in Michael D. Beatty, ed., Christian Theism aml the Problems of Philosophy (Notre Dame: University of Notre Dame Press, 1990), pp. 165-183. a Compare, for example, the positions of D. M. Armstrong, A Combinatorial Theory of Possibility (Cambridge: Cambridge University Press, 1989) and D. Lewis, On the Plurality of Worlds (Oxford: Blackwell, 1986). 4 Some interesting discussion of this type of problem can be found in Austin Farrer, Love Almighty and Ills Unlimited (London: Collins, 1962), pp. 69-76. EMBODIED HUMAN AGENTS 391 objection to Christian theism could arise in the first place. After that, I will discuss the nature of the " possible worlds " objection and how, in principle, it might be rebutted by theists who possess a great amount of... (shrink)

Clicks, comments, transactions, and physical movements are being increasingly recorded and analyzed by Big Data processors who use this information to trace the sentiment and activities of markets and voters. While the benefits of Big Data have received considerable attention, it is the potential social costs of practices associated with Big Data that are of interest to us in this paper. Prior research has investigated the impact of Big Data on individual privacy rights, however, there is also growing recognition of (...) its capacity to be mobilized for surveillance purposes. Our paper delineates the underlying issues of privacy and surveillance and presents them as in tension with one another. We postulate that efforts at controlling Big Data may create a trade-off of risks rather than an overall improvement in data protection. We explore this idea in relation to the principles of the European Union’s General Data Protection Regulation as it arguably embodies the new ‘gold standard’ of cyber-laws. We posit that safeguards advocated by the law, anonymization and pseudonymization, while representing effective counter measures to privacy concerns, also incentivize the use, collection, and trade of behavioral and other forms of de-identified data. We consider the legal status of these ownerless forms of data, arguing that data protection techniques such as anonymization and pseudonymization raise significant concerns over the ownership of behavioral data and its potential use in the large-scale modification of activities and choices made both on and offline. (shrink)

Can a business be said to demonstrate moral virtues, and does being virtuous mean that it is more likely to behave ethically?