The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist–individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual framework upon which to (...) critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth). (shrink)

The increasing application of artificial intelligence (AI) to healthcare raises both hope and ethical concerns. Some advanced machine learning methods provide accurate clinical predictions at the expense of a significant lack of explainability. Alex John London has defended that accuracy is a more important value than explainability in AI medicine. In this article, we locate the trade-off between accurate performance and explainable algorithms in the context of distributive justice. We acknowledge that accuracy is cardinal from outcome-oriented justice because it helps (...) to maximize patients’ benefits and optimizes limited resources. However, we claim that the opaqueness of the algorithmic black box and its absence of explainability threatens core commitments of procedural fairness such as accountability, avoidance of bias, and transparency. To illustrate this, we discuss liver transplantation as a case of critical medical resources in which the lack of explainability in AI-based allocation algorithms is procedurally unfair. Finally, we provide a number of ethical recommendations for when considering the use of unexplainable algorithms in the distribution of health-related resources. (shrink)

Science is based onfacts—facts that are systematically gathered by a community of enquirers through detailed observation and experiment. In the twentieth century, however, philosophers of science claimed that the facts that scientists “gather” in this way are shaped by the theories scientists accept, and this seemed to threaten the authority of science. Call this theold worries about science.By contrast, what seemed not to threaten that authority were other factors that shaped the facts that scientists gather—for example, the mere questions scientists (...) pursue. Call this theold nonworries about science.What I suggest is that the old nonworries are turning out to be far more worrisome than the old worries, and I use recent goings-on such as the “Death of Evidence” protests in Canada, the “replication crisis,” and the ongoing feminist critiques of science to illustrate my case. All this raises interesting new questions for philosophers of science to tackle. (shrink)

This article explores the possibility that there is a parental duty to use preimplantation genetic diagnosis (PGD) for the medical benefit of future children. Using one genetic disorder as a paradigmatic example, we find that such a duty can be supported in some situations on both ethical and legal grounds. Our analysis shows that an ethical case in favor of this position can be made when potential parents are aware that a possible future child is at substantial risk of inheriting (...) a serious genetic condition. We further argue that a legal case for a duty to use PGD for medical benefit can be made in situations in which potential parents have chosen to conceive through in vitro fertilization and know that any children conceived are at substantial risk of having a serious genetic condition. (shrink)

The ethics of deceased organ procurement (OP) is supposedly based on individual consent to donate, either explicit (opt-in) or presumed (opt-out). However, in many cases, individuals fail to express any preference regarding donation after death. When this happens, the decision to remove or not to remove their organs depends on the policy’s default option or on family preferences. Several studies show that in most countries the family plays a significant and often decisive role in the process of decision-making for OP. (...) Depending on the country, the family may be allowed to take different kinds of actions in different situations, and this may be granted either by law or by clinical practice only. This adds much complexity to the usual classification of consent policies in two categories: opt-in and opt-out. Here we propose a novel and comprehensive taxonomy of the models of consent for OP according to three variables: (1) the deceased’s wishes, if any, (2) family wishes, if any, and (3) default policies. By analysing these models of consent, we show that they rely on at least three different concepts of autonomy: individual autonomy, relational autonomy, and family autonomy. In light of this analysis, we discuss the ethical debates surrounding two policy approaches: presumed consent and family veto. (shrink)

This article examines the various pedagogic models suggested by widely used texts and finds them to be predominately rule-based or rule directed. These approaches to the subject matter of business ethics are quite valuable ones, but we find them to leave no room for the study of the virtues. We intend to articulate our reasons for supporting a central if not exclusive role for virtue ethics.

This chapter contains section titled: Impressions and Ideas Original and Secondary Impressions Ideas of Memory and Imagination The Copy Principle Simple and Complex Perceptions General Terms References Further reading.

A number of authors have objected to potential parents' use of reproductive genetic technologies on the grounds that the use of these technologies reflects a morally problematic attitude toward parenting. More specifically, proponents of this view have argued that such a choice is inconsistent with the unconditional acceptance that lies at the heart of praiseworthy parental attitudes. This paper offers a rebuttal of this view by arguing that it is possible for a parent to exhibit unconditional acceptance of the child (...) herself without accepting each of that child's traits. If this is true, the use of reproductive genetic technologies does not inherently undermine appropriate parental attitudes. Further, by working to change some of a child's specific traits, a parent may instead exemplify an aspirational aspect of praiseworthy parenting and so demonstrate appropriate parental attitudes. (shrink)

Conceptions of teaching quality and teacher accountability, and the values and assumptions that underpin them, are relatively under‐examined by policy makers. We suggest ways in which philosophers might address this deficit, with reference to policy concerns found in the United Kingdom (UK). Further philosophical questions are generated by this process of reflection and we offer a partial analysis of those we judge to be of particular significance. While optimistic generally, we identify three challenges to asserting a role for philosophical analysis (...) in policy, practice and research concerned with teacher education, and urge philosophers of education to engage in constructive dialogue with other critical and reflective thinkers in the field of education. (shrink)

The majority of healthcare professionals regularly witness fragility, suffering, pain and death in their professional lives. Such experiences may increase the risk of burnout and compassion fatigue, especially if they are without self-awareness and a healthy work environment. Acquiring a deeper understanding of vulnerability inherent to their professional work will be of crucial importance to face these risks. From a relational ethics perspective, the role of the team is critical in the development of professional values which can help to cope (...) with the inherent vulnerability of healthcare professionals. The focus of this paper is the role of Communities of Practice as a source of resilience, since they can create a reflective space for recognising and sharing their experiences of vulnerability that arises as part of their work. This shared knowledge can be a source of strength while simultaneously increasing the confidence and resilience of the healthcare team. (shrink)

The controversial question of whether a future child can be harmed by the use of reproductive technology turns on the way that the future child's identity is understood. As a result, analysis of the ethical and legal obligations to the children of reproductive technology that are based upon the possibility of such harm depends upon the conception of identity that is used. This paper reviews the contributions of two recent books, David DeGrazia's Human Identity and Bioethics (2005) and Philip Peters' (...) How Safe is Safe Enough? (2004) to this area of inquiry. It suggests that the use of a narrative rather than numerical conception of identity makes it possible to coherently claim that future children can be harmed by the use of reproductive technologies and that, as a result, potential parents can have obligations regarding the use of those technologies based upon that possibility of harm. (shrink)

* Broad ranging anthology that presents the best classical and contemporary material within the context of current trends in the philosophy of science (can be used as a core text or a supplemental reader).

This article reviews the contributions of the UN Convention on the Rights of Persons with Disabilities to the progressive development of both international human rights law and global health law and governance. It provides a summary of the global situation of persons with disabilities and outlines the progressive development of international disability standards, noting the salience of the shift from a medical model of disability to a rights-based social model reflected in the CRPD. Thereafter, the article considers the Convention's structure (...) and substantive content, and then analyzes in specific detail the particular contributions of the Convention to health and human rights law and global health governance. It concludes with an exploration of the potential implications of the CRPD's innovations for some of the most pressing issues in global health governance, including the Convention's contributions to the principle of participation in decision-making. (shrink)

This chapter contains section titled: Introduction Hume's Naturalism Hume's Skepticism The Relation between Hume's Naturalism and His Skepticism Skepticism and Naturalism after the Treatise References Further Reading.

A collection of more than 30 specially commissioned essays, this volume surveys the work of the 17th-century philosopher-scientist commonly regarded as the founder of modern philosophy, while integrating unique essays detailing the context and impact of his work. Covers the full range of historical and philosophical perspectives on the work of Descartes Discusses his seminal contributions to our understanding of skepticism, mind-body dualism, self-knowledge, innate ideas, substance, causality, God, and the nature of animals Explores the philosophical significance of his contributions (...) to mathematics and science Concludes with a section on the impact of Descartes's work on subsequent philosophers. (shrink)

Shows how lousy food, cheesy clothes, and dingy homes can ruin our lives.

This chapter contains section titled: Themes in the Rules Self‐Knowledge and the Method of Doubt Our Knowledge of Our Existence Certainty About Our Thoughts Self‐Awareness and Knowledge of Our Thoughts The Extent of Our Knowledge of Our Thoughts The Priority of Self‐Knowledge References and Further Reading.

Schizophrenia affects more than 1% of the world's population, causing great personal suffering and socioeconomic burden. These costs associated with schizophrenia necessitate inquiry into the causes and treatment of the illness but generate ethical challenges related to the specific nature and deficits of the illness itself. In this article, we present a systematic analysis of narrative data from 63 people living with the illness of schizophrenia collected through semistructured interviews about their attitudes, beliefs, and experiences related to psychiatric research. In (...) the comments of these individuals, half of whom had had prior personal experience in research protocols, we identified factors influencing openness toward research involvement as well as deterrents that appear to lessen interest in participation. Clear response pattern differences emerged between those with prior research experience and those without such experience. In the discussion, we explore these key findings and outline the implications for safeguards in mental illness research. (shrink)

ABSTRACT With increased attention on the visual in the history of science, there is renewed interest in the role of portraiture and other forms of personal imagery in constructing scientific reputation and the circulation of scientific ideas. This essay indicates some directions in which researchers could push forward by studying the dissemination of pictures and portraits of Charles Darwin. Selected portraits are discussed, with particular attention paid to their circulation. The mode of production and original intent of these portraits is (...) briefly addressed, but the thrust of the argument is to highlight subsequent shifts in usage. While self‐fashioning is an important part of the story, it is useful also to dwell on the rise and diversification of printed media in conjunction with escalating interest in Darwin as a celebrity figure. Historicizing the variety of opportunities that people have had of “looking” at Darwin adds considerably to our understanding of scientific fame. (shrink)

Based on a qualitative study of 48 teenage mothers living in the Denver metropolitan area, this research examines the loss of multiple attachments, including mothers, siblings, and other extended family members and friends, among African American and Latina girls who become young mothers. Through life history narratives, this article explores the isolating effects of teen motherhood on the relational world of young mothers and the transition to “forced autonomy” that emerges out of the relationship strains in the teen mothers’ lives. (...) Faced with ruptures in significant childhood attachments and strains in the mother–daughter bond, young mothers develop strategies of accommodation to cope with the disruptions to connectivity and the demands of forced autonomy that are the result of early motherhood. These findings are interpreted through the frame of self-in-relation theory as this theoretical perspective has been informed by the scholarship on race and ethnicity. In reengaging the discourse on race, class, and gender, our findings contribute to the field in a number of significant and related ways: first, through an investigation into relationship loss and repair among teen mothers; second, by addressing the conditions under which teen mothers gain acceptance in their families; and third, in applying self-in-relation theory to the experience of adolescent girls of color whose relational lives are disrupted by the stigma and adversity of teen motherhood. (shrink)

Hospital administrators may lack familiarity with what clinical ethicists do (and do not do), and many clinical ethicists report receiving inadequate financial support for their clinical ethics consultation services (CECSs). Ethics consultation is distinct in that it is not reimbursable by third parties, and its financial benefit to the hospital may not be quantifiable. These peculiarities make it difficult for clinical ethicists to resort to tried-and-true outcome-centered evaluative strategies, like cost reduction or shortened length of stay for patients, to show (...) a “need” for ethics consultation. Likewise, it can be difficult for clinical ethicists to “speak the same language” as healthcare administrators and managers, which, in turn, means that CECSs run the risk of being unable to demonstrate value to those who pay for the service. The purpose of this descriptive article is to provide practical guidance to clinical ethicists and program directors on how to cultivate administrative support for a CECS. Specifically, we discuss two elements that clinical ethics leaders must critically appraise and successfully argue to meet the expectations of administrators— the value of a CECS and its fit in clinical workflow. (shrink)

Studie over leven en werk van de Franse schrijfster en filosofe (1909-1943) van joodse afkomst.