can be adapted and adopted by developing countries. IFC sees this as being an area where we may be able to benchmark and promote positive change. ● The force of global trade initiatives also influences animal welfare.
Internal auditing has been adding value in organisations across all sectors for many years. This paper is based on research by the authors into this value in the UK, widened to include the contribution by internal auditing's professional development worldwide. This development is based mainly on international internal auditing standards, now receiving recognition by governments, regulators, external auditors and other authorities across the world. Not least by the worldwide requirements of the US Sarbanes-Oxley Act of 2003, and board responsibility for (...) the effectiveness of internal control. The paper discusses how the assurance, compliance and consultant roles of internal auditing are being recognised today at board level in many organisations as valuable contributors to good governance practices. (shrink)
In 1999, da Silva, D'Ottaviano and Sette proposed a general definition for the term translation between logics and presented an initial segment of its theory. Logics are characterized, in the most general sense, as sets with consequence relations and translations between logics as consequence-relation preserving maps. In a previous paper the authors introduced the concept of conservative translation between logics and studied some general properties of the co-complete category constituted by logics and conservative translations between them. In this paper we (...) present some conservative translations involving classical logic, Lukasiewicz three-valued system L₃, the intuitionistic system Iⁱ and several para-consistent logics, as for instance Sette's system Pⁱ, the D'Ottaviano and da Costa system J₃ and da Costa's systems $\text{C}_{n}$ , 1 ≤ n ≤ ω. (shrink)
Making research data readily accessible during a public health emergency can have profound effects on our response capabilities. The moral milieu of this data sharing has not yet been adequately explored. This article explores the foundation and nature of a duty, if any, that researchers have to share data, specifically in the context of public health emergencies. There are three notable reasons that stand in opposition to a duty to share one’s data, relating to: (i) data property and ownership, (ii) (...) just distribution of benefits and burdens and (iii) the contemporary ethos of science. We argue each reason can be successfully met with corresponding rationale in favour of data sharing. Further support for data sharing has been echoed in policies of health agencies, funding bodies and academic institutions; in documents on the ethical conduct of biomedical research; and in discussions on the nature of public health. From this, we ascertain that sharing data is the morally sound default position. This article then highlights the key roles reciprocity and solidarity play in supporting the practice of data sharing. We conclude with recommendations to regard public health research data as a common-pool resource in order to build a framework for stable data sharing management. (shrink)
Indoor smoking bans in public places is usually held as a simple and straightforward example of the application of the harm principle in public health. However, implementing indoor smoking bans in mental health centres is difficult because of the potential neurological and social benefits of smoking for persons with schizophrenia, as suggested by some empirical studies. In this article, the ethical challenges related to smoking bans in mental health centres as justified by the harm principle are explored. Particular attention is (...) given to the case of R v. Nottinghamshire Healthcare NHS Trust . The article concludes by arguing that the possible benefits of smoking for persons with schizophrenia creates a rightful interest that cannot be ignored even if one applies the harm principle to protect others from the negative effects of second-hand smoke. Applying the harm principle in the case of smoking bans in mental health centres requires protecting the interest of persons with schizophrenia to smoke via the value of reciprocity. (shrink)
In 1999, da Silva, D'Ottaviano and Sette proposed a general definition for the term translation between logics and presented an initial segment of its theory. Logics are characterized, in the most general sense, as sets with consequence relations and translations between logics as consequence-relation preserving maps. In a previous paper the authors introduced the concept of conservative translation between logics and studied some general properties of the co-complete category constituted by logics and conservative translations between them. In this paper we (...) present some conservative translations involving classical logic, Lukasiewicz three-valued system L 3, the intuitionistic system I 1 and several paraconsistent logics, as for instance Sette's system P 1, the D'Ottaviano and da Costa system J 3 and da Costa's systems C n, 1 n. (shrink)
En esta nota crítica (i) se hace una breve descripción de cada uno de los artículos que componen Orayen: de la forma lógica al significado, (ii) se señalan algunas cuestiones que no están claras en ellos o en las réplicas de Orayen y, (iii) en la medida de lo posible, se indica si los autores desarrollan ulteriormente los problemas abordados en sus artículos. The aim of this critical note is threefold: (i) it briefly describes and comments on each of the (...) articles of Orayen: de la forma lógica al significado; (ii) identifies some issues that may not be clear enough or not fully developed whether in the articles or even in Orayen's replies; (iii) as far as possible, it refers to further studies made by the authors themselves on the same, or quite related, subjects addressed by them in their papers. (shrink)
A elaboração deste artigo conjunto tem por base a continuidade de um plano editorial do Grupo Kinosophia junto a Revista Inquietude, articulada a um conjunto de aulas do Prof. Früchtl, ministradas em agosto de 2011 na Faculdade de Filosofia da UFG. Sua teoria sobre filosofia do cinema contribuiu para a formação do Grupo de Estudos Kinosophia, ao promover a discussão de suas ideias no exercício de tradução de suas aulas e textos, bem como da revisão da filmografia por ele indicada. (...) Os artigos são, portanto, resultados desta experiência contada em três etapas: 1. Modernidade, subjetividade, Hegel e o Western; 2. O romantismo, o agonístico e o filme de gângster; 3. O hibridismo, Nietzsche e a ficção científica. (shrink)
Powers and Faden argue that social justice ‘is concerned with securing and maintaining the social conditions necessary for a sufficient level of well-being in all of its essential dimensions for everyone’ (2006: 50). Moreover, social justice is concerned with the ‘achievement of well-being, not the freedom or capability to achieve well-being’ (p. 40). Although Powers and Faden note that an agent alone cannot achieve well-being without the necessary social conditions of life (e.g. equal civil liberties and basic material resources, such (...) as food and shelter), it seems that achievement requires that an agent actually pursue the six dimensions of well-being. In this article, I question the extent to which an individual has an obligation to achieve well-being, even if he or she would choose to do otherwise. For example, can an agent choose to forgo being healthy even if all the social conditions are met in her life, thereby choosing to not achieve well-being? It remains unclear how the dimension of self-determination coheres with the remaining five dimensions of well-being and the extent of society’s obligations toward an individual’s achievement of well-being, even in those instances when society’s actions may go against an individual’s right to self-determination. (shrink)
