The U.S. Foreign Corrupt Practices Act has gained significant popularity in recent years across borders due to the increased investigation and penalties under the law. The following case is a real-life case that highlights the main provisions of the FCPA. Using cases in teaching an auditing or ethics course is much needed to develop students’ professional judgment, critical and analytical thinking skills and communication skills. Presently, there are a few cases that address the Foreign Corrupt Practices Act and its effect (...) on financial reporting and auditor responsibilities about illegal acts. The Armor Holdings case is interesting and information is publicly available regarding the circumstances that describe the bribery act, lack of whistle-blower protection, the tone at the top, and the accounting treatment. In addition, the increase in actions brought by the Securities and Exchange Commission under the FCPA since 2010 heightens the relevance of this case and underscores the need for students to learn the skills necessary to ensure compliance with FCPA and related key regulations such as the Sarbanes Oxley and the Dodd Frank Act. Therefore, cases like this one provide a rich tool to navigate topics and enforce students’ learning of client’s illegal actions and their consequences. These skills are invaluable in practice. (shrink)

The ease with which genotyping technologies generate tremendous amounts of data on research participants has been well chronicled, a feat that continues to become both faster and cheaper to perform. In parallel to these advances come additional ethical considerations and debates, one of which centers on providing individual research results and incidental findings back to research participants taking part in genetic research efforts. In 2006 the Industry Pharmacogenomics Working Group offered some ‘Points-to-Consider’ on this topic within the context of the (...) drug development process from those who are affiliated to pharmaceutical companies. Today many of these points remain applicable to the discussion but will be expanded upon in this updated viewpoint from the I-PWG. The exploratory nature of pharmacogenomic work in the pharmaceutical industry is discussed to provide context for why these results typically are not best suited for return. Operational challenges unique to this industry which cause barriers to returning this information are also explained. (shrink)

This work promotes the thesis that humans are naturally transhuman. In order to achieve this, we present in the first two sections some examples of technological devices assembled to human beings, and we critically review the assumptions and dichotomies on which the idea of human enhancement is based according to the ordinary transhumanist vision. Thirdly, we present the thesis of the Extended Mind to support our intuition. Fourthly, we dismantle the most relevant philosophical dichotomies that structure the transhumanist position. Finally, (...) we recapitulate the reasons why we should wake up from the transhumanist dream. (shrink)

The idea of an unchanging human nature has always had a special place in Western philosophical thought. Far from being uncontested, this idea has received criticism from different traditions of thought, which have seen it even as an obstacle to the understanding of ourselves. Now it appears in the shape of a renewed naturalism and the opposing forces are the same as in the past. This volume shows some lines of the current debate about human nature: the revival of Herodotus (...) and Protagoras's humanistic relativism and tolerance; Darwinian ethics; the critical relationship between neo-Aristotelian and neo-Kantian moral theories and the results of empirical science; the assumption about the existence of a “moral mind” based on an innate moral grammar; the multicultural political debate which considers the idea of human nature as a product and a tool of Western hegemony; and, finally, the reflection on sex and gender in the theory of difference and on the idea of "living" nature in the contemporary biopolitics. (shrink)

En el trabajo se propone difundir la teoría y los enfoques referidos a la ciencia de la sostenibilidad, con especial énfasis en el contexto académico cubano, al relacionar su emergencia a las urgencias que surgen en los vínculos entre la ciencia, la naturaleza y la sociedad, así como mostrar las articulaciones de la Ciencia de la Sostenibilidad con la política científica, la educación universitaria y la salud pública. In this paper, the theory and the approaches of the science of sustainability (...) is promoted. Special emphasis is put on the academic Cuban context, when relating its emergence to the urgencies that appear within the links among science, nature and society. The interconnections of the science of sustainability with the scientific policy, the university education and the public health is shown as well as. (shrink)

The notion of welfare has historically been related to the notion of satisfying individual preferences or wants. This point of view was proposed by Bentham in the eighteen century. Following Bentham, welfare is thought to depend on satisfaction of those preferences. We shall try to show how this no..

This volume reviews examples and notions of robustness at several levels of biological organization. It tackles many philosophical and conceptual issues and casts an outlook on the future challenges of robustness studies in the context of a practice-oriented philosophy of science. The focus of discussion is on concrete case studies. These highlight the necessity of a level-dependent description of robust biological behaviors.Experts from the neurosciences, biochemistry, ecology, biology, and the history and the philosophy of life sciences provide a multiplex perspective (...) on the topic. Contributions span from protein folding, to cell-level robustness, to organismal and developmental robustness, to sensorimotor systems, up to the robustness of ecological systems.Several chapters detail neurobiological case-studies. The brain, the poster child of plasticity in biology, offers multiple examples of robustness. Neurobiology explores the importance of temporal organization and multiscalarity in making this robustness-with-plasticity possible. The discussion also includes structures well beyond the brain, such as muscles and the complex feedback loops involved in the peculiar robustness of music perception. Overall, the volume grounds general reflections upon concrete case studies, opening to all the life sciences but also to non-biological and bio-inspired fields such as post-modern engineering. It will appeal to researchers, students, as well as non-expert readers. (shrink)

El objetivo del artículo es presentar el diseño y la evaluación de un taller de prevención y sensibilización contra el acoso sexual. En total 286 estudiantes (224 mujeres y 62 hombres) de distintos grados de la Universidad de las Islas Baleares participaron en el taller y mostraron una alta satisfacción con el taller. 197 participantes incluso dieron la máxima puntuación en todos los 9 ítems del cuestionario de evaluación. Estos resultados animan a impulsar su aplicación en otros estudios y también (...) dentro del marco de formación del personal docente e investigador (PDI) y del personal de administración y servicios (PAS). (shrink)

Le développement d’un droit de regard des institutions collectives sur les corps gestants et surtout d’une injonction à « se savoir et se faire savoir » enceinte remonte au xvie siècle au moins. Or la reconnaissance d’un état de grossesse et sa datation ont toujours constitué une double incertitude, face à laquelle divers procédés d’observation corporelle ont été mis en œuvre au cours des siècles. L’article aborde cette question dans le temps long (de l’époque moderne à la fin du xxe (...) siècle) en comparant les modalités et les enjeux pratiques de la détection des grossesses dans un certain nombre de situations d’ordre médico-légal : affaires d’infanticide (datant surtout du xixe siècle), lutte contre l’avortement (fin xixe-milieu xxe siècle), dossiers administratifs relatifs au non-versement d’allocations prénatales (1945-1970). Cette histoire de la socialisation de la gestation permet d’identifier les jeux d’expertise, de médiations et de négociations auprès de femmes enceintes se disant non informées de leur propre état et propose une histoire sociale du doute, de la corporéité et de la conscience de soi. (shrink)

Spirituality is as an individual, dynamic, and a complex concept. Meleis's theory includes spirituality in many aspects, and looking at this dimension within this specific theory may help in understanding spirituality as a critical dimension in transitions, as processes, but also as a dimension of self–transition as individual development and growing. Therefore, spirituality is an inherent and integral element of the several foundations of this theory, especially in nursing therapeutics, patterns of responses and transition conditions (facilitators and inhibitors).

This article aims to adapt to Spanish the Relational Needs Satisfaction Scale and to test the factor structure with a clinical and a non-clinical sample. A total of 459 individuals completed the RNSS, a measure of life satisfaction and of psychological wellbeing. Results showed that the translation was adequate. An exploratory and confirmatory factor analysis was conducted followed by the test of three models that confirmed the five-factor structure and the second-order global factor proposed in the original study, and in (...) adaptations to other languages. The advantages and disadvantages of these models are discussed. Correlations of the RNSS with life satisfaction and psychological wellbeing measures were in the expected direction, providing evidence of convergent validity. The Spanish version of the RNSS is a valid and reliable measure of the construct it was intended to measure, though some improvements in item wording could be incorporated and tested. (shrink)

Most accounts of the effect of the global marketplace on deforestation in Africa, Asia, and Latin America emphasize the demand for timber used in industrial processes and the conversion of tropical forests to pastures for beef cattle. In recent years, numerous scholars and policymakers have suggested that developing a market for non-timber forest products (NTFPs) might slow the pace of habitat destruction. Although increased demand for NTFPs rarely results in massive deforestation, the depletion of the raw materials needed to make (...) particular products is common.Many rural households in the Mexican state of Oaxaca have prospered over the past three decades through the sale of brightly-painted, whimsical wood carvings (alebrijes) to international tourists and the owners of ethnic arts shops in the United States, Canada, and Europe. This paper examines a promising project aimed at providing Oaxacan alebrije-makers with a reliable, legal, and sustainable supply of wood. The ecologists, artisans, merchants, and forest owners involved in the project face formidable obstacles. Gaining permission to harvest wood from land belonging to Oaxacan communities requires the negotiation of a complex social, legal, economic, and political landscape. Artisans’ decisions about where to obtain wood rest largely on price, quality, and reliability of the supplier; they are willing to pay a premium for ecologically sustainable wood only if the additional cost can be passed on to consumers. Nonetheless, a group of carvers has begun to buy sustainably harvested wood. This arrangement has economic advantages for both the alebrije-makers and the owners of the forests where the wood is produced. (shrink)

This essay argues that despite of the feminist critique of Merleau-Ponty his phenomenology can be positively appropriated to the theory of sexual difference. It focuses on three issues: the first one is closely linked to the Phenomenology of Perception and introduces a concept of "difference as differentiation". The second one is concerned with the intersubjective dimension of sexuality and will be called a "sexual syncretism". Finally, I’m referring to Merleau-Ponty's notion of "chiasm" in his late work The Visible and the (...) Invisible in order to apply it to the theory of sexual difference. At this point, the difference between sexual beings will be conceptualized as "chiasmatic intertwining". In doing so, I hope to show that Merleau-Ponty's phenomenology is a helpful resource for philosophical research that is mainly concerned with the questions of sexuality and sexual difference. (shrink)

El presente artículo se propone pensar las consideraciones sobre el olvido que Nietzsche lleva a cabo, principalmente en su Segunda consideración intempestiva, desde una perspectiva ontológica, lo cual implicará llevar a cabo esta tarea tomando como guía la lectura heideggeriana de Nietzsche. Ésta supone, por un lado, reconocer la polisemia del fenómeno del olvido y por el otro, reflexionar en la íntima relación que existe entre conceptos fundamentales de la filosofía nietzscheana tales como: vida, olvido y voluntad de poder. Comprender (...) dichos términos desde una perspectiva ontológica implicará retrotraerlos hasta su estatuto originario. (shrink)

v. 1. Il "background" religioso e culturale.

We are glad to acknowledge the wide spectrum of topics posited by our commentators and at the same time the recognition of the thematic issue of our project: that the mentally ill is still a person, and that this humane dimension of his existence must be brought to the fore in psychopathological studies and kept always in the fore in the therapeutic process.We are also glad to have encountered appreciation for the fact that long gone is the time when the (...) clinician could have afforded to be the plenipotentiary in the therapeutic relationship, and that a more equal geometry of relations with the patient is not only useful but probably necessary for therapeutic success, intended as a "success [that] also involves... (shrink)

ABSTRACT The erudite James Burnet, Lord Monboddo (1714–1799), member of the Select Society and judge of the Court of Session in Edinburgh, wrote many pages about the existence of ‘men with tails’ and orang-utans’ humanity. For this reason, he has been labelled as ‘credulous’, ‘bizarre’ and ‘eccentric’ both by his contemporaries and by modern scholars. In this paper, I shall try to take his argument seriously and to show that throughout his work Monboddo searched for evidence. If his belief in (...) mermaids, giants, blemmyes, daemons and oracles was far from reflecting the general attitude of the age of Enlightenment and empiricism, Monboddo contributed to place the ‘science of man’ at the centre of the map of knowledge, where Nicholas Phillipson had also located it. He did this by emphasising the variety and historicity of humankind and stressing how mind and body changed over time and space. This article is also an attempt to connect Monboddo’s erudite production with his position as a lawyer and a judge. I shall argue that Monboddo founded his ‘science of man’ on an epistemology of legal evidence, employing the same inquisitive approach that he practiced at the bar and in the court. (shrink)

Puts leading Italian thinkers into conversation with established Continental philosophers concerning the future of the nature of the human, technology, metaphysical foundations, globalization, and social and political oppression.

This article presents the first, systematic analysis of the ethical challenges posed by recommender systems through a literature review. The article identifies six areas of concern, and maps them onto a proposed taxonomy of different kinds of ethical impact. The analysis uncovers a gap in the literature: currently user-centred approaches do not consider the interests of a variety of other stakeholders—as opposed to just the receivers of a recommendation—in assessing the ethical impacts of a recommender system.

Qual è il limite etico e deontologico degli studi medici sperimentali? Quando il principio di beneficialità, che vincola il medico a perseguire il massimo bene per il paziente, è finalmente diventato l’essenza della medicina? Questo volume si propone di rispondere a queste e a molte altre domande, effettuando un’analisi critica e approfondita della medicina, quale scienza della morte, praticata durante il periodo nazista al fine di raggiungere la purificazione della razza; la cosiddetta eugenica nazista, fulcro dello sterminio dei disabili e (...) delle sperimentazioni selvagge condotte sui detenuti nei lager. La struttura del volume, articolato su più saggi scritti da esperti, unitamente alla scelta di uno stile ampiamente divulgativo, ne aumenta la fruibilità. Presentazione di Eugenio Gaudio, rettore magnifico della Sapienza università di Roma. Saggi di Emmanuel Betta, Marina Caffiero, Francesco Cassata, Marco Cilione, Gilberto Corbellini, Silvia Cutrera, Serena Di Nepi, Francesca Di Palma, Fabio Gaj, Damiano Garofalo, Valentina Gazzaniga, Umberto Gentiloni Silveri, Enrica Marchionni, Silvia Marinozzi, Livia Ottolenghi, Libera Picchianti, Antonio Pizzuti. (shrink)

Can art, religion, or philosophy afford ineffable insights? If so, what are they? The idea of ineffability has puzzled philosophers from Laozi to Wittgenstein. In Ineffability and its Metaphysics: The Unspeakable in Art, Religion and Philosophy, Silvia Jonas examines different ways of thinking about what ineffable insights might involve metaphysically, and shows which of these are in fact incoherent. Jonas discusses the concepts of ineffable properties and objects, ineffable propositions, ineffable content, and ineffable knowledge, examining the metaphysical pitfalls involved (...) in these concepts. Ultimately, she defends the idea that ineffable insights as found in aesthetic, religious, and philosophical contexts are best understood in terms of self-acquaintance, a particular kind of non-propositional knowledge. Ineffability as a philosophical topic is as old as the history of philosophy itself, but contributions to the exploration of ineffability have been sparse. The theory developed by Jonas makes the concept tangible and usable in many different philosophical contexts. (shrink)