The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

In this article the authors discuss the decision of the House of Lords in Adam, Limbuela and Tesema, where the judges gave detailed scrutiny to the support duty s.55 of the Nationality, Immigration and Asylum Act 2002 towards those who are seeking asylum and considered the approach to be adopted in determining whether there was an incompatibility with Art.3 of the European Convention on Human Rights if support was denied.

Consumer involvement in clinical research is an essential component of a comprehensive response during emergent health challenges. During the COVID-19 pandemic, the moderation of research policies and regulation to facilitate research may raise ethical issues. Meaningful, diverse consumer involvement can help to identify practical approaches to prioritize, design, and conduct rapidly developed clinical research amid current events. Consumer involvement might also elucidate the acceptability of flexible ethics review approaches that aim to protect participants whilst being sensitive to the challenging context (...) in which research is taking place. This article describes the main ethical challenges arising from pandemic research and how involving consumers and the community could enable resolution of such issues. (shrink)

The Internet presents opportunities for corporations to efficiently build their brands online and to enhance their global reach. But there are threats as well as opportunities, since anti-branding and free-riding activities are easier in cyberspace. One such threat is theunauthorized incorporation of a trademark into a domain name. This can lead to trademark dilution and cause consumer confusion. But some users claim a right to use these trademarks for the purpose of parody or criticism. Underlying these trademark conflicts is the (...) familiar tension between property rights and free speech rights. While some trademark scholars are reluctant to consider a trademark as property, we find strong support for the property paradigm in Hegel’s philosophy. Assuming that a trademark is an earned property right, we propose that a trademark owner should be allowed to control the permutations of its trademark incorporated into domain names unless a reasonable person would not confuse that domain name with the company’s mark. But we also conclude that there must be latitude to employ a domain name for negative editorial comment, so long as the source and purpose of that domain name is plainly apparent. (shrink)

Stimulated by these three brilliant target essays this commentary raises a few questions about the universality of the “emotions,” the cultural psychology of “natural kinds,” and the analytic deconstruction of the idea of an emotion.

This commentary on four theoretical articles published in this issue of Emotion Review discusses the one big thing that links them all and raises some questions about the ontological status of the appraisal part of appraisal theories of emotion.

The RIAA v. Verizon case offers an opportunity to analyze the scope of an Internet service provider’s responsibility to help deter copyright infringement. In this case, the RIAA served Verizon with a subpoena requesting the identity of two users who were making available copyrighted recordings for downloading on peer‐to‐peer networks. The main axis of discussion is whether or not Verizon has a moral obligation to reveal the names of these individuals. Should Verizon cooperate with the RIAA or should it seek (...) to shield the identity of these users in order to protect their anonymity and privacy? A secondary theme concerns Verizon’s prospective responsibility to curtail infringement. We will argue that Verizon and other ISPs have a limited obligation to assist copyright holders by disclosing the identity of infringers, but we contend that any prospective responsibility is constrained by law and technological capability. (shrink)

For many adolescent Kenyan males genital reshaping is a self-defining experience of enormous positive significance. The same can be said for many Kenyan females. These adolescents, male and female, do not think their bodies have been “mutilated.” Quite the contrary, by their lights the surgical procedure removes a defect of nature and is the means by which a desired state of physical integrity and social maturity is achieved. By their lights the procedure gets rid of unseemly fleshy encumbrances and protrusions (...) and helps them erase unwanted physical traces of childhood bisexuality, thereby making their genitals look smooth and clean and more gender appropriate. By their lights their appearance and... (shrink)

My heart was removed and replaced on May 17, 2006. No melodrama is intended here, just an unadorned factual statement. Transplants are transformative. In my case, that transformation led to bioethics.

The founder of American pragmatism, C.S. Peirce, lived as an eccentric, but thought as a dedicated communitarian. In Reading Peirce Reading, Richard Smyth demonstrates that Peirce's early essays presuppose a very distinctive perspective on the history of philosophy. One important mark of a major philosopher, Smyth argues, is that the philosopher causes us to read the history of thought in new ways. Smyth shows not only that Peirce passes that test, but that Peirce's philosophical practice actually did conform to (...) his communal ideal for inquiry. Students and scholars interested in the history of philosophy and pragmatism will want to read this book. (shrink)

In the aftermath of the events of September 11, 2001, Stanley Katz (who now chairs the editorial board of this journal) invited the intellectual community to reflect on its own history of involvement in public affairs and to make good on its mistakes. This essay examines a single case of intellectuals involving themselves in public affairs and some of the difficulties in saying and evaluating exactly what happened. Critical attention is given to Anthropological Intelligence, a book by David Price published (...) in 2008, which concerns the involvement of anthropologists in wartime activities during World War II and argues that even that “just war” left an indelible stain on the moral fabric of the discipline. (shrink)

The Internet presents opportunities for corporations to efficiently build their brands online and to enhance their global reach. But there are threats as well as opportunities, since anti-branding and free-riding activities are easier in cyberspace. One such threat is theunauthorized incorporation of a trademark into a domain name. This can lead to trademark dilution and cause consumer confusion. But some users claim a right to use these trademarks for the purpose of parody or criticism. Underlying these trademark conflicts is the (...) familiar tension between property rights and free speech rights. While some trademark scholars are reluctant to consider a trademark as property, we find strong support for the property paradigm in Hegel’s philosophy. Assuming that a trademark is an earned property right, we propose that a trademark owner should be allowed to control the permutations of its trademark incorporated into domain names unless a reasonable person would not confuse that domain name with the company’s mark. But we also conclude that there must be latitude to employ a domain name for negative editorial comment, so long as the source and purpose of that domain name is plainly apparent. (shrink)

The web creates manyopportunities for encroachment on intellectualproperty including trademarks. Our principaltask in this paper is an investigation into anunusual form of such encroachment: theimproper use of metatags. A metatag is a pieceof HTML code that provides summary informationabout a web page. If used in an appropriatemanner, these metatags can play a legitimaterole in helping consumers locate information. But the ``keyword'' metatag is particularlysusceptible to manipulation. These tags can beeasily abused by web site creators anxious tobait search engines and bring (...) scores ofvisitors to their sites. The law aboutmetatags is far from settled and many legalscholars are uncomfortable with the conclusionthat the unauthorized use of a trademark in ametatag represents infringement. How should weassess this practice known as ``spamdexing'' froma normative perspective? Is it commercial fairplay or something more sinister? We make thecase here that there are salient moral problemswith spamdexing since it exploits thereputational goodwill of trademark owners andconfuses consumers. It violates basic moralduties and it flouts the golden rule principle. Hence unauthorized use of a competitor'strademark in a metatag is not morallyacceptable. (shrink)

If X0and X1are both generic, the theories of the degrees below X0and X1are the same. The same is true if both are random. We show that then-genericity orn-randomness of X do not suffice to guarantee that the degrees below X have these common theories. We also show that these two theories are different. These results answer questions of Jockusch as well as Barmpalias, Day and Lewis.

Imitation is said to be the sincerest form of flattery. Socially, the proposition may well be true. But in the world of ideas it is false: to the extent that two incompatible traditions use the same words or symbols to articulate different visions of legal or social organization, imitation begets confusion, not enlightenment. The effects of that confusion, moreover, are not confined to the world of ideas, but spill over into the world of politics and public affairs. Words are more (...) than tools of description: they work also as tools of persuasion and transformation. Let a term have a favorable connotation in one context, and its imitative use can mislead people into thinking that a major departure from established practice is merely the extension or updating of an old principle to deal with new circumstances. (shrink)

'Tis true governments cannot be supported without great charge, and it is fit everyone who enjoys a share of the protection should pay out of his estate his proportion for the maintenance of it. But still it must be with his own consent, i.e., the consent of the majority giving it either by themselves or their representatives chosen by them. For if any one shall claim a power to lay and levy taxes on the people, by his own authority, and (...) without such consent of the people, he thereby invades the fundamental law of property and subverts the end of government. For what property have I in that which another may by right take when he pleases to himself. (shrink)

This book contends that the forces of late modernism are being caught between a capital-driven globalization and a territorially rooted revival of tribalism and ultra-nationalism.

_Epistemology_ is an accessible and indispensable volume for undergraduates studying philosophy. Essential introduction to epistemology, a field of fundamental philosophical importance Offers concise and well-written synopses of different epistemological debates and concerns.

As the World Wide Web has grown in popularity, the propriety of linking to other web sites has achieved some prominence as an important moral and legal issue. Hyperlinks represent the essence of Web-based activity, since they facilitate navigation in a unique and efficient fashion. But the pervasive activity of linking has generated notable controversies. While most sites welcome and support incoming links, others block them or seek to license them in some way. Particularly problematic are so-called 'deep links,' which (...) bypass the home page along with the extensive advertising and promotional material that is usually found there. While some contend that a site's mere presence on the web is implicit permission for virtually any form of linking, others argue that at least in some circumstances deep linking is unfair and constitutes misappropriation of intellectual property.In this paper we will explore the issue of deep linking from a distinctly moral vantage point. While legal scholars have vigorously debated this issue, it has received little attention from moralists. But deep linking raises a plethora of complex property issues with subtle moral implications, and hence it deserves our careful scrutiny. The most fundamental question concerns the appropriate scope of property rights for a web site and how those rights can be properly balanced against the common good of free and open communications on the Web. It is our contention that there is no presumptive claim to the liberty of deep linking at will, since it may be disrespectful of property rights in certain situations. In order to defend this position we first make the case that a web site is a form of intellectual property, drawing support from the major theories that justify property ownership. Once we have established that a web site is really property, we consider the specific rights implied by such ownership. We conclude that on the basis of those rights, a prima facie case can be made that because of the potential for negative effects, users should not presume that deep linking is acceptable unless they first seek out the permission of the target web site.We also fully appreciate the dangers inherent in propertizing the web and the need to encourage the most flexible forms of linking. Therefore, we argue that any arbitrary or unnecessary restrictions against deep linking should be eschewed for the sake of the common good of open communications, flexibility, and maximum porosity in the Internet environment. While web site authors may indeed have a property right in their creative work they have a correlative obligation to promote the sharing and free flow of information when their specific ownership rights are not put in jeopardy by deep linking. (shrink)

As the notion of artificial moral agency gains popularity among ethicists, it threatens the unique status of the human person as a responsible moral agent. The philosophy of ontocentrism, popularized by Luciano Floridi, argues that biocentrism is too restrictive and must yield to a new philosophical vision that endows all beings with some intrinsic value. Floridi’s macroethics also regards more sophisticated digital entities such as robots as accountable moral agents. To refute these principles, this paper turns to the thought of (...) Karol Wojtyla, who argued cogently for an intimate correlation between personal action (actus personae) and moral agency. By examining the distinguishing characteristics of personal action, we can ascertain the necessary conditions of moral agency and demonstrate why artificial entities do not meet those condi­tions. National Catholic Bioethics Quarterly 11.3 (Autumn 2011): 479–501. (shrink)

The principal theme of this paper is secondary liability ‐ to what extent should we hold those who cooperate in wrongdoing and illicit behavior accountable? We probe this question by considering a lawsuit filed by the entertainment industry against the file‐swapping services of Grokster and StreamCast. Our focus is on the legal and moral implications of this case. We argue that the courts, which have so far ruled in favor of the defendants, have misapplied the socalled Sony precedent for two (...) reasons. The business model of these companies depends on copyright infringement with advertising volume directly proportionate to the level of that infringement. Also, Sony’s safe harbor should not apply if there is active inducement of infringement. The key ethical question is the extent to which technological innovators must design and write their code to deal with infringement ex ante. We argue that purveyors of peerto‐ peer technology are formal cooperators in wrongdoing if they deliberately configure their system to enable the illicit copying of copyrighted music and movie files. We also consider the conditions for unjustifiable material cooperation, and propose these conditions as a normative standard especially relevant for software vendors. (shrink)

Posner characterizes the current preoccupation with moral and constitutional theory as an evasion of the real need of American law, which is for a greater understanding of the social, economic, and political facts out of which great legal controversies arise, and advocates a rebuilding of the law on the basis of systematic empirical inquiry.

_Epistemology _is an accessible and indispensable volume for undergraduates studying philosophy. Essential introduction to epistemology, a field of fundamental philosophical importance Offers concise and well-written synopses of different epistemological debates and concerns.

A dozen papers by internationally known scholars explore questions largely unthinkable without Richard Watson's classic Downfall of Cartesianism: Descartes in Holland, Descartes and Simon Foucher, and issues raised by Descartes for philosophy of mind, philosophy of science, translation and toleration.

... and Normative Epistemology The Distinction Between Metaepistemology and Normative Epistemology Although this terminology is relatively new, ...

Rene Descartes is the philosophical architect of our modern world.

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...) gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States. (shrink)