This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three (...) viewpoints is dominant among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing people’s awareness of ethics on tax evasion are also highlighted. (shrink)

Objectives The objectives of the study are to understand the current practice of informed consent in medical research in public hospitals in Shanghai, and to share our views with other countries, especially developing countries. Methods In the study, 145 consent forms (CFs) of the selected research projects in eight public hospitals with ethics committees in Shanghai were audited, and the principle investigators (PIs) of these research projects and 40 student subjects who had participated in clinical drug tests were surveyed by (...) questionnaires. Results The CFs of medical researches in public hospitals with ethics committees in Shanghai were generally acceptable. However, there were some defects in the CFs. Although most of the surveyed PIs had correct recognition of informed consent, some processes of informed consent were not in accordance with generally accepted requirements. A large number of the PIs considered the greatest difficulty with informal consent was lack of correct recognition of subjects or legally authorised representatives on medical research. Discussion Informed consent in medical research should consider the research ethics, the background of potential subjects, the local resources and culture of medical research. In addition, special protection is needed for student subjects in informed consent as well as efforts for building and restoring the public's trust in biomedical research. Conclusion The informed consent in Shanghai's public hospitals with ethics committees was generally acceptable and the achievement of adequate informed consent is influenced by many factors. (shrink)

The purpose of this study was to develop a Physician's Spiritual Well-Being Scale (PSpWBS). The significance of a physician's spiritual well-being was explored through in-depth interviews with and qualitative data collection from focus groups. Based on the results of qualitative analysis and related literature, the PSpWBS consisting of 25 questions was established. Reliability and validity tests were performed on 177 subjects. Four domains of the PSpWBS were devised: physician's characteristics; medical practice challenges; response to changes; and overall well-being. The explainable (...) total variance was 65.65%. Cronbach α was 0.864 when the internal consistency of the whole scale was calculated. Factor analysis showed that the internal consistency Cronbach α value for each factor was between 0.625 and 0.794 and the split-half reliability was 0.865. The scale has satisfactory reliability and validity and could serve as the basis for assessment of the spiritual well-being of a physician. (shrink)

Speech variability facilitates non-tonal language speakers’ lexical tone learning. However, it remains unknown whether tonal language speakers can also benefit from speech variability while learning second language (L2) lexical tones. Researchers also reported that the effectiveness of speech variability was only shown on learning new items. Considering that the first language (L1) and L2 probably share similar tonal categories, the present study hypothesizes that speech variability only promotes the tonal language speakers’ acquisition of L2 tones that are different from the (...) tones in their L1. To test this hypothesis, the present study trained native Mandarin (a tonal language) speakers to learn Cantonese tones with either high variability (HV) or low variability (LV) speech materials, and then compared their learning performance. The results partially supported this hypothesis: only Mandarin subjects’ productions of Cantonese low level and mid level tones benefited from the speech variability. They probably relied on the mental representations in L1 to learn the Cantonese tones that had similar Mandarin counterparts. This learning strategy limited the impact of speech variability. Furthermore, the results also revealed a discrepancy between L2 perception and production. The perception improvement may not necessarily lead to an improvement in production. (shrink)

We estimate that 208,000 deep brain stimulation (DBS) devices have been implanted to address neurological and neuropsychiatric disorders worldwide. DBS Think Tank presenters pooled data and determined that DBS expanded in its scope and has been applied to multiple brain disorders in an effort to modulate neural circuitry. The DBS Think Tank was founded in 2012 providing a space where clinicians, engineers, researchers from industry and academia discuss current and emerging DBS technologies and logistical and ethical issues facing the field. (...) The emphasis is on cutting edge research and collaboration aimed to advance the DBS field. The Eighth Annual DBS Think Tank was held virtually on September 1 and 2, 2020 (Zoom Video Communications) due to restrictions related to the COVID-19 pandemic. The meeting focused on advances in: (1) optogenetics as a tool for comprehending neurobiology of diseases and on optogenetically-inspired DBS, (2) cutting edge of emerging DBS technologies, (3) ethical issues affecting DBS research and access to care, (4) neuromodulatory approaches for depression, (5) advancing novel hardware, software and imaging methodologies, (6) use of neurophysiological signals in adaptive neurostimulation, and (7) use of more advanced technologies to improve DBS clinical outcomes. There were 178 attendees who participated in a DBS Think Tank survey, which revealed the expansion of DBS into several indications such as obesity, post-traumatic stress disorder, addiction and Alzheimer’s disease. This proceedings summarizes the advances discussed at the Eighth Annual DBS Think Tank. (shrink)

DBS Think Tank IX was held on August 25–27, 2021 in Orlando FL with US based participants largely in person and overseas participants joining by video conferencing technology. The DBS Think Tank was founded in 2012 and provides an open platform where clinicians, engineers and researchers can freely discuss current and emerging deep brain stimulation technologies as well as the logistical and ethical issues facing the field. The consensus among the DBS Think Tank IX speakers was that DBS expanded in (...) its scope and has been applied to multiple brain disorders in an effort to modulate neural circuitry. After collectively sharing our experiences, it was estimated that globally more than 230,000 DBS devices have been implanted for neurological and neuropsychiatric disorders. As such, this year’s meeting was focused on advances in the following areas: neuromodulation in Europe, Asia and Australia; cutting-edge technologies, neuroethics, interventional psychiatry, adaptive DBS, neuromodulation for pain, network neuromodulation for epilepsy and neuromodulation for traumatic brain injury. (shrink)

Buddhisms and Deconstructions considers the connection between Buddhism and Derridean deconstruction, focusing on the work of Robert Magliola. Fourteen distinguished contributors discuss deconstruction and various Buddhisms—Indian, Tibetan, and Chinese —followed by an afterword in which Magliola responds directly to his critics.

Peter Abelard (1079–1142 ce) was the most wide‐ranging philosopher of the twelfth century. He quickly established himself as a leading teacher of logic in and near Paris shortly after 1100. After his affair with Heloise, and his subsequent castration, Abelard became a monk, but he returned to teaching in the Paris schools until 1140, when his work was condemned by a Church Council at Sens. His logical writings were based around discussion of the “Old Logic”: Porphyry's Isagoge, aristotle'S Categories and (...) On Interpretation and boethius'S textbook on topical inference. They comprise a freestanding Dialectica (“Logic”; probably c.1116), a set of commentaries (known as the Logica [Ingredientibus], c. 1119) and a later (c. 1125) commentary on the Isagoge (Logica Nostrorum Petititoni Sociorum or Glossulae). In a work Abelard called his Theologia, issued in three main versions (between 1120 and c.1134), he attempted a logical analysis of trinitarian relations and explored the philosophical problems surrounding God's claims to omnipotence and omniscience. The Collationes (“Debates,” also known as “Dialogue between a Christian, a Philosopher and a Jew”; probably c.1130) present a rational investigation into the nature of the highest good, in which the Christian and the Philosopher (who seems to be modeled on a philosopher of pagan antiquity) are remarkably in agreement. The unfinished Scito teipsum (“Know thyself,” also known as the “Ethics”; c.1138) analyses moral action. (shrink)

Concluding with four philosophical essays, this volume of case studies demonstrates how the inventive and persuasive dimensions of scholarly discourse point the way to forms of argument appropriate to our postmodern age.

Since male CEOs dominate corporate leadership, the literature on top management decision making suffers from an implicit masculine bias. Although research indicates that males and females are biologically and psychologically different, the leadership characteristics of female CEOs are largely unexplored. Two of these characteristics, risk aversion and ethical sensitivity, are tied to key accounting issues, such as conservatism in financial reporting and steadfast opposition to fraud. In this study, we examine the relationship between CEO gender and accounting conservatism, and find (...) a positive association between the two. Consistent with conventional wisdom, this association appears to be stronger in firms with high rather than low litigation and takeover risks. This study contributes to the ethics literature by highlighting the benefits of gender diversity in upholding the integrity of financial reporting. (shrink)

Trust is a natural mechanism by which an autonomous party, an agent, can deal with the inherent uncertainty regarding the behaviours of other parties and the uncertainty in the information it shares with those parties. Trust is thus crucial in any decentralised system. This paper builds on recent efforts to use argumentation to reason about trust. Specifically, a set of schemes is provided, and abstract patterns of reasoning that apply in multiple situations geared towards trust. Schemes are described in which (...) one agent, A, can establish arguments for trusting another agent, B, directly, as well as schemes that A can use to construct arguments for trusting C, where C is trusted by B. For both sets of schemes, a set of critical questions is offered that identify the situations in which these schemes can fail. (shrink)

Faced with the choice between creating a risk of harm and taking a precaution against that risk, should I take the precaution? Does the proper analysis of this trade-off require a maximizing, utilitarian approach? If not, how does one properly analyze the trade-off?These questions are important, for we often are uncertain about the effects of our actions. Accordingly, we often must consider whether our actions create an unreasonable risk of injury — that is, whether our actions are negligent.

A hierarchical ordering of approaches afflicts environmental thinking. An ethics of individualism unjustly overrides social/political philosophy in environmental debates. Dialectics helps correct this imbalance. In dialectical fashion, a synthesis emerges between conflicting approaches to dialectics and to nature from: Marxism (Levins and Lewontin), anarchism (Bookchin), and Native Americanism (Black Elk). Conflicting (according to Marxists) and cooperative (according to anarchists) forces both operate in nature. Ethics (anarchist), political theory (Marxist), and spirituality (Native American) constitute the interconnected interpretative domains of a dialectically (...) informed ecophilosophy. In a world painted too often in blacks and whites, ecological dialectics colors the picture a more realistic gray. (shrink)

A hierarchical ordering of approaches afflicts environmental thinking. An ethics of individualism unjustly overrides social/political philosophy in environmental debates. Dialectics helps correct this imbalance. In dialectical fashion, a synthesis emerges between conflicting approaches to dialectics and to nature from: Marxism (Levins and Lewontin), anarchism (Bookchin), and Native Americanism (Black Elk). Conflicting (according to Marxists) and cooperative (according to anarchists) forces both operate in nature. Ethics (anarchist), political theory (Marxist), and spirituality (Native American) constitute the interconnected interpretative domains of a dialectically (...) informed ecophilosophy. In a world painted too often in blacks and whites, ecological dialectics colors the picture a more realistic gray. (shrink)

This chapter reaches the following conclusions about laws that enhance punishment for criminal conduct prompted by group hatred or bias:Hatred should not be either a necessary or a sufficient condition for enhanced punishment.Enhanced punishment is justifiable when bias crimes display greater culpability, express disrespect for the victim’s group, or cause either greater psychic harm to the victim or group-specific outrage in the victim’s community.Properly designed bias crime laws do not improperly punish for thoughts or character.Such laws are more defensible if (...) they require that the actor’s primary motive was animus toward the disfavored group.There is no principled reason to require that such laws merely enhance punishment for an already existing parallel crime.Increasing punishment significantly because of bias may violate principles of proportionality. (shrink)

This article provides a brief overview of scholarship on gender differences in emotion and emotional well-being among adults in the United States, highlighting major substantive findings, methodological innovations, and theoretical developments that have emerged in the sociologies of emotion and mental health. Sociological research consistently finds that men report more frequent positive and less frequent negative feelings than women as well as gender differences in both the experience and expression of emotional distress. Sociologists attribute these gendered patterns of emotion to (...) the larger social, economic, and cultural context surrounding women and men. Overall, by identifying macro- and meso-level social causes of microlevel emotional processes, sociologists have made significant contributions to knowledge about gender differences in emotion and emotional well-being in the US. (shrink)

The responsible corporate officer doctrine is, as a formal matter, an instance of strict criminal liability: the government need not prove the defendant’s mens rea in order to obtain a conviction, and the defendant may not escape conviction by proving lack of mens rea. Formal strict liability is sometimes consistent with retributive principles, especially when the strict liability pertains to the grading of an offense. But is strict liability consistent with retributive principles when it pertains, not to grading, but to (...) whether the defendant has crossed the threshold from noncriminal to criminal conduct? In this essay, I review the two most plausible arguments supporting an affirmative answer in the context of the RCO doctrine. First, perhaps this doctrine reflects a rule-like form of negligence, akin to a rule that prohibits selling alcohol to a minor. Second, perhaps this doctrine expresses a duty to use extraordinary care to prevent a harm. Neither argument is persuasive. The first argument, although valid in some circumstances, fails to explain and justify the RCO doctrine. The second argument, a duty to use extraordinary care, is also inadequate. If “extraordinary care” simply means a flexibly applied negligence standard that considers the burdens and benefits of taking a precaution, it is problematic in premising criminal liability on ordinary negligence. If instead it refers to a higher duty or standard of care, it has many possible forms, such as requiring only a very slight deviation from a permissible or justifiable standard of conduct, placing a “thumb” on the scale of the Learned Hand test, identifying an epistemic standard more demanding than a reasonable person test, or recognizing a standard that is insensitive to individual capacities. However, some of these variations present a gratuitous or incoherent understanding of “negligence,” and none of them sufficiently explain and justify the RCO doctrine. (shrink)

“ S pace, K no w l edge and P o w e r ” , en tr ev i s t a r ea l i z a d a en 1982 y pub li cada en P aul R ab i no w , The Foucau l t R eade r , N ueva Y o r k, 1984. A quí se pub li ca de acue r do a l a ve r s i ón f r (...) ancesa, t r aduc i da por P ab l o Bli t s t e i n y Tadeo L im a. (shrink)

This article explores different dimensions of the concept of negligence in the law. The first sections focus on the fundamental distinction between conduct negligence, a conception that dominates tort law; and cognitive negligence, a conception that is much more important in criminal law. The last major section identifies five significant institutional functions served by a legal negligence standard: expressing a legal norm in the form of a standard rather than a rule; personifying fault; empowering the trier of fact to give (...) content to the standard; creating a secondary legal norm parasitic on a primary legal norm; and distinguishing grades of fault. These functions reveal the distinctive significance of negligence, but also disclose numerous problems that the use of such a legal standard can pose. Careful analysis of these different dimensions of negligence clarifies certain misconceptions and has important implications. For example, the question whether "negligence" is an appropriate minimum standard of liability is unanswerable until we identify the type of negligence at issue and its role in norm-definition. Similarly, comparing negligenceto supposedly "more serious" forms of fault, such as recklessness, knowledge, and purpose, is treacherous and sometimes amounts to comparing apples and oranges. A better understanding of the different conceptions of negligence and of the distinctive institutional functions of a legal negligence standard can facilitate the development of more coherent, and more justifiable, fault criteria in criminal law, torts, and other legal domains. (shrink)

Some might say that there is a sense in which the very consideration of whether science is equated with rationality is obscene. For far too long science has been dealt with by philosophers within the confines of a protectionist, if not an apologist, policy. Putnam has provided a service by exposing some of the weaker links of the scientism mythology. I have tried to bolster that critique by indicating how, along Bayesian lines, value and holistic considerations could be used to (...) help positively transform science.Richard Rudner would have undoubtedly agreed with very little of what I have said — he seldon did. But he would have been there with open-mind and open-heart. Forqua mentor andqua friend he was, indeed, the philosopher par excellence. (shrink)

The main aim of this paper is to demonstrate the viability and fruitfulness of employing a cybernetic formulation for analyzing many important facets of goal-directed activity, both non-purposeful and purposeful. Unsuccessful past attempts at this program are examined. A reformulation of the cybernetic analysis is proposed which avoids the pitfalls of these attempts by constructing evidentiary tests for rather than a behavioral definition of goal-directedness. This new formulation enables one to counter the most salient criticisms of a cybernetic analysis. A (...) cybernetic account of goal-directedness retains the distinguishing features of teleological explanations without construing them as distinct in kind from causal ones. An empirically adequate sense of the causal efficacy of goals is proposed. (shrink)