Applied Ethics

Local seed systems remain the fundamental source of seeds for many crops in developing countries. Climate resilience for small holder farmers continues to depend largely on locally available seeds of traditional crop varieties. High rainfall events can have as significant an impact on crop production as increased temperatures and drought. This article analyzes the dynamics of maize diversity over 3 years in a farming community of Yucatán state, Mexico, where elevated levels of precipitation forced farmers in 2012 to reduce maize (...) diversity in their plots. We study how farmers maintained their agroecosystem resilience through seed networks, examining the drivers influencing maize diversity and seed provisioning in the year preceding and following the 2012 climatic disturbance. We found that, under these challenging circumstances, farmers focused their efforts on their most reliable landraces, disregarding hybrids. We show that farmers were able to recover and restore the diversity usually cultivated in the community in the year following the critical climate event. The maize dynamic assessed in this study demonstrates the importance of community level conservation of crop diversity. Understanding farmer management strategies of agrobiodiversity, especially during a challenging climatic period, is necessary to promote a more tailored response to climate change in traditional farming systems. (shrink)

Boardroom backscratching, or cronyism, is an unethical practice where CEOs conspire with directors to receive remuneration beyond performance- and market-related factors. Premised on the theory of planned behavior, this study investigates whether CEO generalist experience magnifies the likelihood of boardroom backscratching. Using 9482 firm-year observations spanning 1999–2018, our analysis shows that firms with greater CEO generalist managerial experience are more likely to engage in boardroom backscratching, via both cash- and equity-based compensation. We provide further evidence that backscratching firms with CEOs (...) that possess greater generalist experience tend to overinvest, particularly via non-capital expenditure, as a channel for empire building and private rent extraction. We also find that a higher portion of female independent directors sitting on the board and the compensation committee mitigates the positive relationship between CEO generalist managerial experience and boardroom backscratching, which we attribute to greater ethicality of, and increased monitoring exercised by, female independent directors. (shrink)

When information on a coma patient’s expected outcome is uncertain, a moral dilemma arises in clinical practice: if life-sustaining treatment is continued, the patient may survive with unacceptably poor neurological prospects, but if withdrawn a patient who could have recovered may die. Continuous electroencephalogram-monitoring is expected to substantially improve neuroprognostication for patients in coma after cardiac arrest. This raises expectations that decisions whether or not to withdraw will become easier. This paper investigates that expectation, exploring cEEG’s impacts when it becomes (...) part of a socio-technical network in an Intensive Care Unit. Based on observations in two ICUs in the Netherlands and one in the USA that had cEEG implemented for research, we interviewed 25 family members, healthcare professionals, and surviving patients. The analysis focuses on the way patient outcomes are constructed, the kind of decision support these outcomes provide, and how cEEG affects communication between professionals and relatives. We argue that cEEG can take away or decrease the intensity of the dilemma in some cases, while increasing uncertainty for others. It also raises new concerns. Since its actual impacts furthermore hinge on how cEEG is designed and implemented, we end with recommendations for ensuring responsible development and implementation. (shrink)

Cameron et al ’s1 ethical considerations about the ‘Dualism of Values’ in pandemic response emphasise the need to strike a fair balance between the interests of the less vulnerable to COVID-19 and the interests of the more vulnerable. Those considerations are at the basis of ethical defences of focused protection strategies.2 One example is the proposal put forward in the Great Barrington Declaration. It presented focused protection strategies as more ethical alternatives to lockdowns which would prevent lockdowns’ ‘irreparable damage, with (...) the underprivileged disproportionately harmed’.3 Here we want to suggest that a version of Cameron et al ’s analysis can be applied to the case of vaccines to support a focused protection vaccination strategy. At this stage, we should limit vaccination to the vulnerable and not target children in COVID-19 vaccination strategies. We argue that, given the current state of knowledge about COVID-19, immunity and vaccines, it would be wrong to pose the costs and risks of vaccines on children for three reasons. First, they are unlikely to benefit from COVID-19 vaccination …. (shrink)

In the contemporary fear of death literature, few if any discuss what implications insights from the philosophical literature on emotions might have for arguments about the fear of death’s rationality. I remedy that here. I discuss two types of arguments to conclusions about the fear of death’s rationality. One type is Badness Arguments. The other is Epicurean Arguments. Both argument types have contradictory conclusions. Both employ different conditional claims as their crucial premise. And both presuppose that there is some relation (...) between the fear of death’s rationality and the value of death. I argue these arguments share another feature: they are unsound. This is because the crucial premise of each argument type is false given some plausible analyses of the several conceptions of emotional rationality found in the fear of death literature, analyses that themselves follow from several ubiquitous assumptions about the nature of emotions. (shrink)

Liberty-restricting measures have been implemented for centuries to limit the spread of infectious diseases. This article considers if and when it may be ethically acceptable to impose selective liberty-restricting measures in order to reduce the negative impacts of a pandemic by preventing particularly vulnerable groups of the community from contracting the disease. We argue that the commonly accepted explanation—that liberty restrictions may be justified to prevent harm to others when this is the least restrictive option—fails to adequately accommodate the complexity (...) of the issue or the difficult choices that must be made, as illustrated by the COVID-19 pandemic. We introduce a dualist consequentialist approach, weighing utility at both a population and individual level, which may provide a better framework for considering the justification for liberty restrictions. While liberty-restricting measures may be justified on the basis of significant benefits to the population and small costs for overall utility to individuals, the question of whether it is acceptable to discriminate should be considered separately. This is because the consequentialist approach does not adequately account for the value of equality. This value may be protected through the application of an additional proportionality test. An algorithm for making decisions is proposed. Ultimately whether selective liberty-restricting measures are imposed will depend on a range of factors, including how widespread infection is in the community, the level of risk and harm a society is willing to accept, and the efficacy and cost of other mitigation options. There are no data in this work. (shrink)

Die Frage nach der Verantwortung für globale Armut laesst sich auf mindestens zwei Weisen stellen – als Frage nach der (retrospektiven) Verantwortung für das Auftreten dieses Problems oder als Frage nach der (prospektiven) Verantwortung für dessen Behebung. Dieses Kapitel wird sich vor allem auf die zweite Frage konzentrieren: Inwiefern sollte die Verantwortung, Armut zu bekaempfen, als kollektive Verantwortung verstanden werden? Für viele von uns werden diese Pflichten nur im weiten (schwachen) Sinne kollektiv sein, naemlich in dem Sinne, dass die kollektive (...) Ebene für die Entscheidungsfindung und die Handlungsbewertung primaer ist. Kollektivitaet von Verantwortung im engen Sinn erfordert hingegen staerkere epistemische Verknüpfungen der Gruppenmitglieder sowie eine Bekenntnis zum gemeinsamen Ziel. Wo diese bereits bestehen, da koennen wir von kollektiver Verantwortung in diesem starken Sinn sprechen und entsprechend von den Mitgliedern dieser Gruppen einen groesseren Einsatz für das Endresultat erwarten. (shrink)

With increasing inoculations and emerging coronavirus variants, governments worldwide are challenged to adopt proper liberty-restricting measures to reduce the spread of COVID-19 and minimise grave consequences for liberty and well-being caused by over a year-long pandemic. Cameron et al ’s proposal of a selective strategy addresses this pressing issue.1 Following Savulescu and Cameron, they argue for limiting the liberty of the elderly. But, instead of claiming not doing so is an instance of wrongful levelling down equality, they argue this discriminative (...) strategy is morally acceptable.2 I argue against the selective liberty-restrictive measures after proposing a revision of the five-limb proportionality test that plays a pivotal role in supporting their argument. The following is a reconstruction of Cameron et al ’s central argument: It is ethically acceptable to promote the best outcome. One way to promote the best outcome is to maximise utility at the population level without imposing unreasonable costs on the most vulnerable individuals. All else being equal, adopting selective liberty-restricting measures in the COVID-19 pandemic is the best way to maximise utility at the population level without imposing unreasonable costs on the most vulnerable individuals. If it is ethically acceptable to …. (shrink)

In June 2021, the BMA published its report on moral distress and moral injury in UK doctors.1 The report includes definitions of the terms ‘moral distress’ and ‘moral injury’ as well as a summary of how the concepts have developed over time. There is also an analysis of the BMA’s pan-profession survey of moral distress and moral injury of doctors in the UK, the first of its kind. The impact of COVID-19 and recommendations for tackling moral distress also feature. Many (...) may be unfamiliar with the concepts of ‘moral distress’ and ‘moral injury’. These terms are relatively new, and debate is ongoing in academic circles on the best way to understand them.2 Some use the terms interchangeably. The BMA defines moral distress as the psychological unease generated where professionals identify an ethically correct action to take but are constrained in their ability to take that action. Even without an understanding of the morally correct action, moral distress can arise from the sense of a moral transgression. More simply, it is the feeling of unease stemming from situations where institutionally required behaviour does not align with moral principles. This can be as a result of a lack of power or agency, or structural limitations, such as insufficient staff, resources, training or time. The individual suffering from moral distress need not be the one who has acted or failed to act; moral distress can be caused by witnessing moral transgressions by others. Moral injury can arise where sustained moral distress leads to impaired function or longer-term psychological harm. Moral injury can produce profound guilt and shame, and in some cases also a sense of betrayal, anger and profound ‘moral disorientation’. It has also been linked to severe mental health issues. There is increasing recognition across the UK of the problem …. (shrink)

That they are ‘following the science’ has become the watchword of many politicians during the present pandemic, especially when imposing or prolonging lockdowns or other liberty-restricting regulations. The scientists who advise politicians however are usually careful to add that the decision what to restrict and when is ultimately a political one. In science, as in medical practice, there is a delicate balance to be maintained between confidence in the best available information, and the necessary caveat that the assumptions and calculations (...) on which that information is based are subject to further scientific enquiry. For politicians and the public, moreover, as for patients, whether those informing them are judged to be trustworthy is a necessary consideration, a judgement determined by a variety of personal and political contingencies and circumstances. Ethics, by contrast, unable to appeal to scientific consensus or political authority, let alone a confidence-inspiring bedside manner, must rest the case for its essentially contestable assumptions and arguments being judged trustworthy, on its willingness to admit all reasoned voices to a conversation that is potentially unending, but in the process often highly enlightening. That conversation is contributed to in this issue of the Journal by several reasoned voices, mostly on ethical aspects of the COVID-19 pandemic. Relevant to issues on which politicians claim to be ‘following the science’, but also raising fundamental ethical questions, is this month’s feature article. In Ethics of Selective Restriction of Liberty in a Pandemic, 1 Cameron and colleagues consider ‘if and when it may be ethically acceptable to impose selective liberty-restricting measures in order to reduce the negative impacts of a pandemic by preventing particularly vulnerable groups [for example, the elderly in COVID-19] of the community from contracting the disease’ [and thereby, for example, increasing …. (shrink)

Nearly 400 million adults have been vaccinated against COVID-19. Children have been excluded from the vaccination programmes owing to their lower vulnerability to COVID-19 and to the special protections that apply to children’s exposure to new biological products. WHO guidelines and national laws focus on medical safety in the process of vaccine approval, and on national security in the process of emergency authorisation. Because children suffer much from social distancing, it is argued that the harms from containment measures should be (...) factored in a broader perspective on the good of the child. Considering the available knowledge on the disease, vaccine, and coping strategies, the decision about vaccine access to children is a public responsibility. The ultimate choice is a matter of paediatric informed consent. Moreover, jurisdictions that permit non-participation in established childhood vaccination programmes should also permit choice of vaccines outside of the approved programmes. Even if vaccine supply is too short to cover the paediatric population, the a priori exclusion of children is unjust. It may also exacerbate local and global inequalities. The second part of the paper delineates a prudent and ethical scheme for gradual incorporation of minors in vaccination programmes that includes a rigorous postvaccination monitoring. This is a theoretical paper in ethics that uses the Pfizer vaccine as a stock example, without discussing possible differences among existing vaccines. The key purpose is reflection on the good of the child in emergencies and vaccine policymaking. All data relevant to the study are included in the article and in its refernces. (shrink)

Although expert consensus states that critical thinking (CT) is essential to enquiry, it doesn’t necessarily follow that by practicing enquiry children are developing CT skills. Philosophy with children programmes around the world aim to develop CT dispositions and skills through a community of enquiry, and this study compared the impact of the explicit teaching of CT skills during an enquiry, to The Philosophy Foundation's philosophical enquiry (PhiE) method alone (which had no explicit teaching of CT skills). Philosophy with children is (...) also said to improve metacognitive (MC) skills but there is little research into this claim. Following observable problems with ensuring genuine metacognition was happening in PhiE sessions - on a reasonably strong understanding of what metacognition is – a method has been developed and trialed in this study to bring together, in mutual support, the development of critical thinking and metacognitive skills. Based on the work of Peter Worley and Ellen Fridland (KCL)The Philosophy Foundation ran an experimental study with King's College London in Autumn 2017 and Autumn 2018 to compare the impact of teaching CT skills and MC skills against classes that just have philosophical enquiry. The approach developed and used for the study employs the explicit teaching of some CT and MC skills within the context of a philosophical enquiry (as opposed to stand-alone teaching of these skills) and yields some positive findings both qualitative and quantitative. Both studies took place over one term (12 weeks) and a control and intervention group were used in each study. This report focuses on the second year of the study, with 220 ten and eleven-year-old children involved in eight classes across three state schools in South East London. Although there were limitations to the study the results indicate that the explicit teaching of these skills during a philosophical enquiry can help children use CT and MC skills more successfully than philosophical enquiry alone. (shrink)

In Responsible Brains, Hirstein, Sifferd and Fagan apply the language of cognitive neuroscience to dominant understandings of criminal responsibility in criminal law theory. The Authors make a compelling case that, under such dominant understandings, criminal responsibility eventually ‘translates’ into a minimal working set of executive functions that are primarily mediated by the frontal lobes of the brain. In so arguing, the Authors seem to unquestioningly accept the law’s view of the “responsible person” as a mixture of cognitive capacities and mechanisms—thereby (...) leaving aside other fundamental aspects of individuals’ human agency. This commentary article offers a critique of the Authors’ rationalist and individualist approach. The critique can be summarized through the following claim: We humans, as responsible beings, are more than our executive functions. This claim articulates through four main points of discussion: role of emotions in moral judgments and behavior; executive functions and normative criteria for legal insanity; impact of adverse situational factors on executive functions; Authors’ account of punishment and, especially, rehabilitation. (shrink)

ABSTRACT People suffer from a variety of cognitive shortcomings when forming and updating their political beliefs. Three pervasive shortcomings are confirmation bias, disconfirmation bias, and motivated reasoning. The emotional state of anxiety can help us overcome these biases given the open-minded, information-rich, reflective deliberation with diverse people it may promote—although mass and social media may hinder this type of deliberation.

Goldstein reveals the beliefs underlying political psychology, thereby siding with the position of radical constructivism. I argue that the epistemological implications presented in the article ….

The paper discusses the concept of "crisis" in the context of the city of Detroit's bankruptcy under the rule of the Governor-appointed Emergency Manager. In their recent book, Judith Butler and Athena Athanasiou discuss the concept of dispossession in all its complexity, in the context of enforced austerity measures in Europe and a global Occupy movement. The concept of “dispossession” clarifies how we actually depend on others in a sustained social world, that in fact the self is social. I will (...) use their reflections as a springboard for analysis of the imposition of an emergency manager on the City of Detroit and the subsequent bankruptcy hearings for the city, which along with the mortgage and foreclosure crisis and now recent water shut-offs have resulted in dispossessing the poorest of the poor from their modest possessions. However Detroit is also the scene of a robust response, as people take to the streets in acts of solidarity to demand their city back. As Athena and Butler caution, activists should not fall into reinforcing the disastrous concept of personhood reinforced by possession. There are other ways of engaging with each other politically to forge a common cause that escape the negative aspects of “possession.” The project of getting people together at the grassroots, knowing each other, finding strength in leaning on each other, finding confidence to challenge the status quo that is tearing communities apart – that is the activism that is ongoing in Detroit. (shrink)

This study examines whether the chief executive officer’s poverty experience has an impact on firms’ corporate social responsibility. We find that firms’ CSR performance increases with CEOs’ poverty experience; specifically, firms with CEOs who experienced early-life poverty are associated with more socially responsible activities and fewer socially irresponsible activities, such as on-the-job consumption, and are more associated with key stakeholder-related rather than community-related CSR. We further find that the positive relationship between the CEO’s poverty experience and CSR strengthens for well-educated (...) or powerful CEOs. Our evidence is consistent with our conjecture that CEOs who experienced early-life poverty have stronger compassion and prosocial psychology. Consequently, these CEOs are more willing to make long-term investments in socially beneficial activities, leading to better CSR performance, which further confirms the altruistic motivation of CSR. (shrink)

In Almost Over: Aging, Dying, Dead, Frances Kamm seeks to make sense of people’s widely variant choices about which lives they would choose to continue living. She does this by defending the Prudential Prerogative, which, in analogy to the Moral Prerogative, holds that in a fairly wide range of conditions we are under no intrapersonal rational obligation to choose either to die or to live on. I argue against Kamm's case for the Prudential Prerogative in favor of Life Holism, the (...) view that you ought to live the life that would be best for you as an individual when each potential life is considered as a whole. I argue that the features of the Moral Prerogative that make it an attractive principle do not transfer to the Prudential Prerogative, and that Life Holism can better account for the perspectival and non-summative features of the normative phenomena Kamm wants to capture while retaining a tight connection between reasons and goodness. (shrink)

Friedrich Hayek was a fervent advocate of the methodological specificity of the social sciences. However, given his contact with Karl Popper, several historians and philosophers have characterised his final position as Popperian, that is, a position that would have accepted the unity of the scientific method. A closer look at Hayek's philosophy and Popper's own intellectual course shows that such a thesis is based on some misconceptions that can be overcome by taking the Hayekian concept of 'spontaneous order' as the (...) foundation of a methodology immune to any kind of methodological monism, and focusing on Popper's late works that reveal a loosening of his defense of methodological unity. (shrink)

Of the two purposes of this article, the first is to show that the prohibition against intentionally targeting civilians is poorly suited to the current techno-rational landscape of warfare. Sophis...

A recent editorial of mine carried the title of the Bob Dylan album Time Out of Mind, with reference back to the immortal Shakespearian phrase “time out of joint.” It was a reflection focusing on t...

Abstract. In this essay, we respond to Dustin Crummett’s argument that one cannot consistently appeal to body count reasoning to justify being a single-issue pro-life voter if one is also committed to the usual response to the embryo rescue case. Specifically, we argue that a modified version of BSR we call BSR* is consistent with the usual response. We then move to address concerns about the relevance of BSR* to Crummett’s original thesis. National Catholic Bioethics Quarterly 21.2 (Summer 2021).

Animal ethicists have been debating the morality of speciesism for over forty years. Despite rather persuasive arguments against this form of discrimination, many philosophers continue to assign humans a higher moral status than nonhuman animals. The primary source of evidence for this position is our intuition that humans’ interests matter more than the similar interests of other animals. And it must be acknowledged that this intuition is both powerful and widespread. But should we trust it for all that? The present (...) paper defends a negative answer to that question, based on a debunking argument. The intuitive belief that humans matter more than other animals is unjustified because it results from an epistemically defective process. It is largely shaped by tribalism, our tendency to favor ingroup members as opposed to outgroup members. And this influence is distortive for two reasons. First, tribalism evolved for reasons unrelated to moral truths; hence, it would at best produce true moral beliefs accidentally. Second, tribalism generates a vast quantity of false moral beliefs, starting with racist beliefs. Once this intuition is discarded, little evidence remains that speciesism is morally acceptable. (shrink)

In June 2019 Victoria became the first state in Australia to permit “voluntary assisted dying”, with its governance detailed in the Voluntary Assisted Dying Act 2017. While taking lead from the regulation of medically assisted death practices in other parts of the world, Victoria’s legislation nevertheless remains distinct. The law in Victoria only makes VAD available to persons determined to be “already dying”: it is expressly limited to those medically prognosed to die “within weeks or months.” In this article, we (...) discuss the emergence of the Victorian legislation across key formative documents. We show how, in devising VAD exclusively for those “already at the end of their lives”, the Victorian state mobilizes the medico-legal category of the already dying. We argue that this category functions to negotiate a path between what are seen as the unacceptable alternatives of violent suicide on the one hand, and an unlimited right to die on the other. Further, we argue that the category of the already dying operates to make medical practitioners the gatekeepers of this new life-ending choice and effectively limits the realization of autonomy at the end of life. (shrink)

Research on the effectiveness of case studies in teaching engineering ethics in higher education is underdeveloped. To add to our knowledge, we have systematically compared the outcomes of two case approaches to an undergraduate course on the ethics of technology: a detached approach using real-life cases and a challenge-based learning approach with students and stakeholders acting as co-creators. We first developed a practical typology of case-study approaches and subsequently tested an evaluation method to assess the students’ learning experiences and outcomes (...) and staff interpretations and operationalizations, seeking to answer three questions: Do students in the CBL approach report higher basic needs, motivation and competence development compared to their peers in the detached approach? What is the relationship between student-perceived co-creation and their basic needs, motivation and competence development? And what are the implications of CBL/CC for engineering-ethics teaching and learning? Our mixed methods analysis favored CBL as it best supported teaching and research goals while satisfying the students’ basic needs and promoting intrinsic motivation and communication competences. Competence progress in other areas did not differ between approaches, and motivation in terms of identified regulation was lower for CBL, with staff perceiving a higher workload. We propose that our case typology model is useful and that as a method to engage students as co-creators, CBL certainly merits further development and evaluation, as does our effectiveness analysis for engineering ethics instruction in general and for case-study approaches in particular. (shrink)

This chapter argues that Schopenhauer’s political philosophy, on the one hand, is conservative in character, while his moral philosophy, on the other, has progressive applications to social and political life. While this is not inconsistent in itself, it does confound Schopenhauer’s expectation that the norms of political justice converge on the same set of outwards behaviors as the norms of moral justice.

El trabajo aborda la relación compleja, dinámica y multidimensional entre los valores y la familia. Se aborda el tema de la crisis de los valores desde la perspectiva familiar. Se destaca el valor que en sí misma tiene la familia, el papel de esta última como factor instituyente de valores y mediador de las influencias valorativas que llegan al individuo desde distintos ámbitos sociales. En función de la relación con los valores se describen tres tipos fundamentales de familia. Por último, (...) se aboga a favor de la construcción de un nuevo tipo de relación entre familia y sociedad. (shrink)

Ongoing and anticipated COVID-19 human challenge studies in the UK may advance our understanding of COVID-19 and facilitate the licensure of safe, effective, and easily deployable next-generation COVID-19 vaccines and boosters. We argue that international volunteer recruitment for COVID-19 human challenge trials can help promote diversity in these trials and ensure a sufficient number of eligible volunteers, both of which will increase the benefits of challenge research. We explore the ethical ramifications of dealing with unfair background conditions of global vaccine (...) injustice to expand medical research, and conclude that international recruitment for COVID-19 human challenge trials can be conducted ethically provided that several robust protections are in place for volunteers. (shrink)

Much has been written about the general moral duty to love one’s neighbors. In this article, I explore the specific application of this moral duty in the work setting. I argue from a secular perspective that individuals have the moral duty to love their stakeholders. Loving one’s stakeholders is an affective valuing of the stake-related values these stakeholders pursue and as such is the real recognition of one’s stakeholders as stakeholders and of oneself as a stakeholder of one’s stakeholders. This (...) moral concept of stakeholder love offers promising contributions to stakeholder theory, leadership theories, and ethical theories in general and business ethics theories in particular. (shrink)

Committees established for the ethical review of research involving animals have become a widespread legal standard around the world. Despite many differences in their composition, powers, and institutional settings, they share many common problems related to the well-established standards of procedural justice in administrative practice. The paper adapts the general theory of procedural justice to the specific context of ethical review committees. From this perspective, the main concerns over the procedural aspects of the ethical evaluation of research projects are identified (...) and examined. They include in particular the standards of the committees’ composition, impartiality, fair hearing, appeal, transparency, and benevolence. Their proper reflection in the regulatory regimes of animal ethics committees is necessary to secure the standards of fairness of the ethical review itself. This, in turn, is a condition of the moral and social legitimacy of all administrative and quasi-administrative procedures, including the committees’ operations. (shrink)

We extend the Theory of Planned Behavior for ethics in the workplace. Using a path modeling methodology, we find evidence that, for ethics, moral disengagement is an antecedent to the TPB predictors of attitude, subjective norms, and perceived behavioral control. We show that the TPB predictors mediate the influence moral disengagement has on ethical behavioral intentions. Thus, to improve ethical behavior, reducing moral disengagement is critical. We find support for including both types of PBC when modeling ethical behavior. We use (...) four ethics scenarios and international data to test this model. We also evaluate potential positive influences on ethics in the workplace and find that recency of ethics training interacts with religiosity and activates it to reduce moral disengagement. We also find that principles-based ethics training enhances professionals’ self-efficacy to behave ethically. Experience, including time as a member in a professional accounting organization, increases both locus of control and self-efficacy to behave ethically. These variables—recency of ethical training, religiosity, principles-based professional ethics training, and experience—influence parts of the core TPB model, which in turn lead to improved ethical behavioral intentions. (shrink)

El trabajo aborda la relación compleja, dinámica y multidimensional entre los valores y la familia. Se aborda el tema de la crisis de los valores desde la perspectiva familiar. Se destaca el valor que en sí misma tiene la familia, el papel de esta última como factor instituyente de valores y mediador de las influencias valorativas que llegan al individuo desde distintos ámbitos sociales. En función de la relación con los valores se describen tres tipos fundamentales de familia. Por último, (...) se aboga a favor de la construcción de un nuevo tipo de relación entre familia y sociedad. -/- . (shrink)

Explícita o implícitamente la relación entre poder y valor ha estado muy presente en la historia del pensamiento filosófico-político. Debido a que el poder, en cualquiera de sus formas, tiende siempre a normar y regular la convivencia y actividad conjunta entre grupos humanos, cualquier reflexión filosófica sobre su naturaleza habrá de cuestionarse, directa o indirectamente, el asunto de su racionalidad ética, de su vínculo con los valores humanos. Al mismo tiempo, pensar los valores debe conducir, tarde o temprano, a relacionarlos (...) con el poder. En otras palabras, al tema en cuestión que nos ocupa puede (y debe) arribarse tanto desde una reflexión inicialmente centrada en el asunto del poder, como desde el estudio de los valores. Sin embargo, ha sido mucho más frecuente la primera línea de desplazamiento reflexivo que la segunda. Tres ejemplos nos servirían para mostrar lo anterior: un pensador clásico de la Modernidad como Rousseau, uno de los representantes ilustres del pensamiento contemporáneo como Foucault y un intelectual mucho más cercano a nuestro contexto como Luis Villoro. -/- . (shrink)

Why should we refrain from doing things that, taken collectively, are environmentally destructive, if our individual acts seem almost certain to make no difference? According to the expected consequences approach, we should refrain from doing these things because our individual acts have small risks of causing great harm, which outweigh the expected benefits of performing them. Several authors have argued convincingly that this provides a plausible account of our moral reasons to do things like vote for policies that will reduce (...) our countries’ greenhouse gas emissions, adopt plant-based diets, and otherwise reduce our individual emissions. But this approach has recently been challenged by authors like Bernward Gesang and Julia Nefsky. Gesang contends that it may be genuinely impossible for our individual emissions to make a morally relevant difference. Nefsky argues more generally that the expected consequences approach cannot adequately explain our reasons not to do things if there is no precise fact of the matter about whether their outcomes are harmful. -/- In the following chapter, author Howard Nye defends the expected consequences approach against these objections. Nye contends that Gesang has shown at most that our emissions could have metaphysically indeterministic effects that lack precise objective chances. He argues, moreover, that the expected consequences approach can draw upon existing extensions to cases of indeterminism and imprecise probabilities to deliver the result that we have the same moral reasons to reduce our emissions in Gesang’s scenario as in deterministic scenarios. Nye also shows how the expected consequences approach can draw upon these extensions to handle Nefsky’s concern about the absence of precise facts concerning whether the outcomes of certain acts are harmful. The author concludes that the expected consequences approach provides a fully adequate account of our moral reasons to take both political and personal action to reduce our ecological footprints. (shrink)

Entry on MacIntyre and Business Ethics forthcoming in Poff, D. C. & Michalos, A. C. (Eds.) Encyclopedia of Business and Professional Ethics. Springer.

We study behind-the-scenes investor activism promoting environmental, social, and governance improvements by means of a proprietary dataset of a large international, socially responsible activist fund. We examine the activist’s target selection, forms of engagement, impact on ESG performance, drivers of success, and effects on the targets’ operations and value creation. Target firms are typically large and visible, perform well, and have high liquidity and low ESG performance. Engagement induces ESG rating adjustments: firms with poor ex ante ESG ratings experience a (...) ratings increase after complying with the activist’s demands, whereas firms with high ex ante ESG ratings experience a ratings decrease following the revelation of their ESG problems. Activism that is focused on environmental and social issues is more likely to succeed if targets are ESG-sensitive. Successful engagements boost targets’ sales. Risk-adjusted excess stock returns of successful engagements outperform those of unsuccessful engagements by 2.7%. Results are especially strong for firms with low ex ante ESG scores. Specifically, targeted firms in the lowest ex ante ESG quartile outperform matched peers by 7.5% in the year after the end of the engagement. Our results thus suggest that the activism regarding corporate social responsibility generally improves ESG practices and corporate sales and is profitable to the activist. Taken together, we provide direct evidence that ethical investing and strong financial performance, both from the activist’s and the targeted firm’s perspective, can go hand-in-hand together. (shrink)

This article explores the implications of what it means to moralize about future technological innovations. Specifically, I have been invited to comment on three papers that attempt to think about what seems to be an impending social reality: the availability of life-like sex robots. In response, I explore what it means to moralize about future technological innovations from a secular perspective, i.e., a perspective grounded in an immanent, socio-historically contingent view. I review the arguments of Nancy Jecker, Mark Howard and (...) Robert Sparrow, and Wang Jue and respond to their arguments concerning the permissible limits of human-robot sexual interaction. I argue that we are in a poor epistemic position regarding what the actual future human response will be towards sex robots and how it affects society generally. Given this poor epistemic position, I argue that moralizing about future trends like human-robot sex is difficult because we do not have the relevant facts to work with. Furthermore, I remain skeptical as to policy recommendations based on socio-historically contingent moral viewpoints both because they do not carry in principle moral authority to say what future others may or may not do with their property and they may not even appeal to future secular others, insofar as secular morality is plural and consistently develops anew. (shrink)

The net benefit of vaccinating children is unclear, and vulnerable people worldwide should be prioritised instead, say Dominic Wilkinson, Ilora Finlay, and Andrew J Pollard. But Lisa Forsberg and Anthony Skelton argue that covid-19 vaccines have been approved for some children and that children should not be disadvantaged because of policy choices that impede global vaccination.

In this paper, we defend three claims about what it will take for an AI system to be a basic moral patient to whom we can owe duties of non-maleficence not to harm her and duties of beneficence to benefit her: (1) Moral patients are mental patients; (2) Mental patients are true intentional systems; and (3) True intentional systems are systematically flexible. We suggest that we should be particularly alert to the possibility of such systematically flexible true intentional systems developing (...) in the areas of exploratory robots and artificial personal assistants. Finally, we argue that in light of our failure to respect the well-being of existing biological moral patients and worries about our limited resources, there are compelling moral reasons to treat artificial moral patiency as something to be avoided at least for now. (shrink)

Studies suggest that when a language requires grammatical marking of future events, speakers prefer immediate payoffs and engage in less future-oriented behavior. If future costs of tax avoidance are non-trivial, we posit that strong future time reference in languages would lower managers’ perceptions about costs, encouraging more tax avoidance. Using a large sample of 56,243 firm-year observations across 31 countries, we find that tax avoidance is higher where FTR in the language is strong. We also find that tax avoidance is (...) more prevalent in Swiss regions with strong FTR and in US firms whose CEOs were born in countries with strong FTR. Collectively, our evidence suggests that costs of tax avoidance can be non-trivial, and that linguistically driven time perception helps explain the cross-country variation in tax avoidance. (shrink)

This paper builds on theoretical developments that view entrepreneurship as emancipation, i.e., entrepreneurial activities as generators of change and pursuit of freedom from perceived constraints. Using a representative data set of 1095 SMEs owned by Indigenous entrepreneurs in Canada, the authors investigate how pursuit of this freedom affects the way entrepreneurs enact several aspects of their ventures and the performance outcomes achieved. Findings reveal how the initial motivations of entrepreneurs lead to distinct business practices, which in turn impact differentially entrepreneurial (...) outcomes. (shrink)

Both individuals and governments around the world have willingly sacrificed a great deal to meet the collective action problem posed by Covid-19. This has provided some commentators with newfound hope about the possibility that we will be able to solve what is arguably the greatest collective action problem of all time: global climate change. In this paper we argue that this is overly optimistic. We defend two main claims. First, these two collective action problems are so different that the actions (...) that individuals have taken to try to solve the problem posed by Covid-19 unfortunately provide little indication that we will be able to solve the problem posed by climate change. Second, the actions that states have taken in response to Covid-19 might—if anything—even be evidence that they will continue to fail to cooperate towards a solution to the climate crisis. (shrink)