In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically (...) found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

Some of the authors of the essays on Chinese philosophers prefer the pin yin system of romanization for Chinese names and words, while others prefer the Wade‐Giles system. Given that both systems are in wide use today, important names and words are given in both their pin yin and Wade‐Giles formulations. The author's preference is printed first, followed by the alternative romanization within brackets.

Chantal Mouffe har altid sat spørgsmålet om sociale bevægelser i relation til spørgsmålet om demokratisering. Hendes ideer om agonistisk og radikalt demokrati har fået gennemslag i den europæiske samfundsmæssige debat, men i den sammenhæng glemmer man måske, at hun først og fremmest er engageret i en radikalisering af det liberale demokrati. I hendes nuancerede debatstil kan de mange begreber, nogle af hvilke hun selv er ophavet til, godt få læseren til at fokusere på enkelte træer, som for eksempel netop agonistisk (...) og radikalt demokrati. Dermed kan selve skoven, det liberale demokrati og dets udvikling, forsvinde ud af fokus. Det gør det imidlertid ikke i dette interview, der fandt sted i hendes hjem i Hampstead, Nordlondon, primo 2012, omtrent samtidig med, at hendes seneste bog Agonistics blev afsluttet. (shrink)

K.E. Løgstrups monografi om Immanuel Kants erkendelsesteoretiske hovedværk 'Kritik af den rene fornuft'. Med efterskrift af Peter Aaboe Sørensen. "De metafysiske spørgsmål bliver stående; de er givet med vor fornufts naturanlæg. Måske mere end nogen anden videnskab er metafysikken lagt i os, og dens spørgsmål er alt andet end tilfældige. Man kan lige så lidt vente, at menneskets ånd helt ville opgive metafysiske undersøgelser, som man kan vente, at vi ville indstille at trække vejret for at undgå at indånde uren (...) luft. Om bogens efterskrift m.m.: "... han [Peter Aaboe Sørensen] gør det glimrende. Vi får for eksempel at vide, at bogens hovedafsnit udkom første gang så tidligt som i 1952, i en periode, hvor de teologiske professorer i Århus bestræbte sig på at skrive små filosofi-historiske monografier til deres studerende. Aaboe gør også meget relevant rede for den biografiske baggrund for Løgstrups engagement i Kant: Som studerende havde han selv haft enorme vanskeligheder med at forstå den tyske gigant. Først i det tredje studieår lykkedes det ham ved ren stædighed og vilje at få fat. Nu ville han forstå det. Dette resultat af veloverstået kamp kom senere tiders studerende og nutidens læsere til gode i den klare og myndige præsentation af Kants tanker, som er temmelig vanskelige at gå til uden mellemled." Nils Gunder Hansen, Kristeligt Dagblad. (shrink)

This paper attempts to explore a number of conceptual issues surrounding genetic testing. It looks at the meaning of the terms, genetic information and genetic testing in relation to the definition set out by the Advisory Committee on Genetic Testing in the UK, and by the Task Force on Genetic Testing in the USA. It argues that the special arrangements that may be required for the regulation of genetic tests should not be determined by reference to the nature or technology (...) of the test, but by considering those morally relevant features that justify regulation. Failure to do so will lead to the regulation of genetic tests that need not be regulated, and would fail to cover other tests which should be regulated. The paper also argues that there is little in the nature of the properties of gene tests, using DNA or chromosomes, that in itself justifies a special approach. (shrink)

Mr D. H. Mellor, in his article of this title in Religious Studies , Vol. 5 , distinguishes three senses of words such as ‘probable’ which might be used in a religious context, especially in that of attempted theistic proofs: statistical, subjective, and inductive probability. In each case he concludes that it is misleading to use these words in such contexts at all. With his discussion of the second I do not wish to quarrel; but there seem to me to (...) be serious defects in his discussions of the first and third. (shrink)

When philosophers approach philosophy of religion, they typically ask two questions: are there any sound arguments to prove the existence of God; and is talk about God even rationally intelligible? Theologians, for their part, primarily expound the meaning and relevance of Christianity. I am by profession a philosopher, but apart from Secs. VI and VII I am here writing as a puzzled twentieth-century man. My prime worry is whether we philosophers and theologians are beginning with the right questions.

I propose to begin with some fairly unexciting and uncontroversial remarks about possibility-statements, and then in their light to examine two problems philosophers have raised about certain statements of this kind which might be made in Christian theology where it touches on the doctrine of the Incarnation.

I have come to believe that the whole framework of our current thought is about to begin a long and radical transformation, based on what I shall call a new science of pure consciousness. The content of most of the matters to be considered by this science have hitherto been the concern of some areas of religion, particularly what in our culture we call ‘mysticism’; but the treatment of it would legitimately be called scientific. Thus one aspect of the transformation (...) would be to overcome that apparent conflict between ‘science’ and ‘religion’, which has been so characteristic of our culture over the last few centuries. (shrink)

The ‘traditional’ view among philosophical theologians, that God is eternal not merely in the sense of being everlasting but in the sense of being outside time altogether, has come under sharp criticism in recent years, both from biblical theologians and from philosophers. It is against the latter form of attack, particularly as represented by the detailed criticisms of Professor Nelson Pike, that I wish to try and defend the notion of a divine timelessness.

This paper explores the use of advance directives in clinical dementia research. The focus is on advance consent to participation of demented patients in non-therapeutic research involving more than minimal risks and/or burdens. First, morally relevant differences between advance directives for treatment and care, and advance directives for dementia research are discussed. Then attention is paid to the philosophical issue of dementia and personal identity, and the implications for the moral authority of research advance directives. Thirdly, a number of practical (...) shortcomings of advance directives for non-therapeutic dementia research are explored and attention is paid to the role of proxies. It is concluded that upon a closer look the initial attractiveness of advance directives for dementia research is lessened, and that it is doubtful whether these instruments can compensate for the lack of subject consent in case of non-therapeutic dementia research involving more than minimal risks and/or burdens for the incompetent demented subject. (shrink)

Local food systems can have economic and social benefits by providing income for producers and improving community connections. Ongoing global climate change and the acute COVID-19 pandemic crisis have shown the importance of building equity and resilience in local food systems. We interviewed ten stakeholders from organizations and institutions in a U.S. midwestern city exploring views on past, current, and future conditions to address the following two objectives: 1) Assess how local food system equity and resilience were impacted by the (...) COVID-19 pandemic, and 2) Examine how policy and behavior changes could support greater equity and resilience within urban local food systems. We used the Community Capitals Framework to organize interviewees’ responses for qualitative analyses of equity and resilience. Four types of community capital were emphasized by stakeholders: cultural and social, natural, and political capital. Participants stated that the local food system in this city is small; more weaknesses in food access, land access, and governance were described than were strengths in both pre- and post-pandemic conditions. Stakeholder responses also reflected lack of equity and resilience in the local food system, which was most pronounced for cultural and social, natural and political capitals. However, local producers’ resilience during the pandemic, which we categorized as human capital, was a notable strength. An improved future food system could incorporate changes in infrastructure (e.g., food processing), markets (e.g., values-based markets) and cultural values (e.g., valuing local food through connections between local producers and consumers). These insights could inform policy and enhance community initiatives and behavior changes to build more equitable and resilient local food systems in urban areas throughout the U.S. Midwest. (shrink)

To better understand the multiple individual factors that contribute to college cheating, we undertook a multivariate analysis of a national sample of 2,503 college students. Our findings indicated that demographic characteristics, character qualities, college experience, and student perceptions and attitudes are all significantly associated with academic cheating.

The notion of autonomy commonly employed in medical ethics literature and practices is inadequate on three fronts: it fails to properly identify nonautonomous actions and choices, it gives a false account of which features of actions and choices makes them autonomous or nonautonomous, and it provides no grounds for the moral requirement to respect autonomy. In this paper I offer a more adequate framework for how to think about autonomy, but this framework does not lend itself to the kinds of (...) practical application assumed in medical ethics. A general problem then arises: the notion of autonomy used in medical ethics is conceptually inadequate, but conceptually adequate notions of autonomy do not have the practical applications that are the central concern of medical ethics. Thus, a revision both of the view of autonomy and the practice of “respect for autonomy” are in order. (shrink)

Alberto Cortes, in [1], attempts to show that Leibniz's Principle of The Identity of Indiscernibles is a principle restricted to individuals, and that photons appear to violate L. L is stated by Leibniz as “no two substances are completely similar, or differ solo numero.” In second-order quantification theory with identity L becomes.

The proposition that a decreasing sequence of ordinals necessarily terminates has been given a new, and perhaps unexpected, importance by the rôle which it plays in Gentzen's proof of the freedom from contradiction of the “reine Zahlentheorie.” Gödel's construction of non-demonstrable propositions and the establishment of the impossibility of a proof of freedom from contradiction, within the framework of a certain type of formal system, showed that a proof of freedom from contradiction could be found only by transcending the axioms (...) and proof processes of that formal system. Gentzen's proof succeeds by utilisingtransfinite inductionto prove that certain sequences of reduction processes, enumerated by ordinals less than ε (the first ordinal to satisfy ε = ὡ) are finite. Were it possible to provethe restricted ordinal theorem, that a descending sequence of ordinals, less thanε, is finite, in Gentzen's “reine Zahlentheorie,” then it would be possible to determine a contradiction in that number system. In his paper, Gentzen proves the theorem of transfinite induction, which he requires, by an intuitive argument. There is also a method of reducing transfinite induction, for ordinals less than ε, to a number-theoretic principle given by Hilbert and Bernays, and a similar method by Ackermann. None of these proofs of transfinite induction isfinitist. (shrink)

The hypothermia experiments performed on humans during the Second World War at the German concentration camp in Dachau have been regarded as crimes against humanity, disguised as medical research. For almost 50 years, scientists maintained that the study produced valuable, even if not totally reliable, information. In recent years, the results from the Dachau hypothermia project were glamorized with life-saving potential and a heated ethical dialogue was activated about the use of life-saving but tainted scientific information. In the wake of (...) the debate, an in-depth examination of the scientific rigour of the project was performed and revealed that neither the science nor the scientists from Dachau could be trusted and that the data were worthless. The body of medical opinion accepted the unfavourable determination but a few scientists and ethicists have continued to endorse the validity, of at least parts, of the Dachau hypothermia data. The conduct of the scientific communications about the Dachau hypothermia experiments by the scientific and ethical communities invites serious consideration of a possible ethical misadventure. It appears that for almost 50 years, the results of the study had been endorsed without careful examination of the scientific base of the experiments and that secondary citation of relevant original material may have been commonly employed. These infractions contributed to a myth that good science was practised by the Nazis at Dachau. The more recent emphasis on the life-saving potential of the Dachau data, without citation of credible supporting evidence, has also been misleading. Similarly, acceptance of a determination by an in-depth examination that the 'whole' Dachau project if flawed with simultaneous endorsement of the validity of 'parts' of the results, poses an ethical problem. It is advisable that before seeking ethical consultation about the use of unethically obtained data, scientists should examine the quality of science behind the controversial information and ethicists should verify the integrity of the material prior to engaging in a dialogue. (shrink)

The stories we tell of psychiatric disability1 and gender play a crucial role not only in the experience of psychiatric disorders, but in who disordered individuals are in the most literal sense. Recent theories of the self—so-called narrative self-constitution views, or “narrative theories”—contend that the self is, fundamentally, constituted by a narrative one tells about oneself. Furthermore, this narrative almost certainly absorbs elements from surrounding cultural scripts. Thus, narrative self-constitution views can shed light on some of the ways in which (...) cultural... (shrink)

There are people where two or more personalities seem to have independent-and sometimes mutually forgetful-control of the same bodily individual. This chapter gives a brief account of the history of the diagnosis of "Multiple Personality Disorder" or "Dissociative Identity Disorder", and the conflicting judgment of therapists, lawyers, and philosophers as to whether this is a real syndrome. It is suggested that the diagnosis may be therapeutically helpful for some other disturbances, including anorexia, even if it does not carry the strong (...) metaphysical moral that some have supposed. The cases are of interest to philosophers as they purport to represent "real -life" difficulties for standard theories of "personal identity." The chapter argues that the diagnosis depend on prior assumptions about such identity, and so don't easily confirm or rebut any available theory, including more ancient theories about demonic possession. (shrink)

‘Jason…chosen leader because his superior declines the honour, subordinate to his comrades, except once, in every trial of strength, skill, or courage, a great warrior only with the help of magical charms, jealous of honour but incapable of asserting it, passive in the face of crisis, timid and confused before trouble, tearful at insult, easily despondent, gracefully treacherous in his dealings with the love-sick Medea but cowering before her later threats and curses, coldly efficient in the time-serving murder of an (...) unsuspecting child , reluctant even in marriage.’ So Carspecken put the case against Jason's heroism. In the face of such an indictment, Lawall's plea in mitigation, ‘it must be admitted that [Jason] often reveals the qualities of a true gentleman’, seems somehow inadequate. Criticism since Carspecken has found various overlapping categories for Jason which both take account of the earlier negative judgements and preserve the centrality of his ‘personality’ and character in the poem: Jason is the quiet diplomat who works through consensus rather than force, his is a heroism of sex-appeal, he is an anti-hero, the embodiment of Sceptic ‘suspension of judgement’, or, alternatively, he is ‘one of us’, credible and lifelike. Carspecken himself tried a different tack: the poem is concerned not with individual heroism but with the heroism of the group. (shrink)

In transplant medicine, the use of normothermic regional perfusion (NRP) in donation after circulatory determination of death raises ethical difficulties. NRP is objectionable because it restores the donor's circulation, thus invalidating a death declaration based on the permanent cessation of circulation. NRP's defenders respond with arguments that are tortuous and factually inaccurate and depend on introducing extraneous concepts into the law. However, results comparable to NRP's—more and higher‐quality organs and more efficient allocation—can be achieved by removing organs from deceased donors (...) and using normothermic machine perfusion (NMP) to support the organs outside the body, without jeopardizing confidence in transplantation's legal and ethical foundations. Given the controversy that NRP generates and the convoluted justifications made for it, we recommend a prudential approach we call “ethical parsimony,” which holds that, in the choice between competing means of achieving a result, the ethically simpler one is to be preferred. This approach makes clear that policy‐makers should favor NMP over NRP. (shrink)