Business Ethics, the Environment &Responsibility, Volume 32, Issue 4, Page 1452-1469, October 2023.

In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)

Pessimism over a democracy’s ability to produce good outcomes is as longstanding as democracy itself. On one hand, democratic theorists consider democracy to be the only legitimate form of government on the basis that it alone promotes or safeguards intrinsic values like freedom, equality, and justice. On the other, skepticism toward the ordinary citizen’s cognitive capacities remains a perennial concern. Qualms about the epistemic value of democracy have only been made more pertinent by a fundamental problem of deep epistemic disagreement (...) which underlies the post-truth phenomenon. I argue that the democratic theorists who have sought to defend democracy on epistemic grounds have thus far neglected such deep and intractable disagreements. Without addressing this oversight, the epistemic democrat will find that collective decision-making processes quickly become paralyzed and will not be able to yield the epistemic benefits they promise. Hence, the work for epistemic democrats is to recognize and take into account the ramifications of epistemic disagreements so as to make a stronger case for epistemic democracy. (shrink)

This study replicates and extends previous work by Oppenheimer and Wiesner [1990, Sex discrimination: Who is hired and do employment equity statements make a difference? Proceedings of the 11th Annual Conference of the Administrative Sciences Association of Canada, Personnel and Human Resources Division], and examined the effects of minority qualifications on hiring decisions, the effects of employment equity directives when minority candidates are less qualified and the effects of different types and strengths of employment equity directives on hiring decisions. The (...) results indicate that when employment equity is in place, people are increasingly more likely to hire underrepresented group members, to the extent that they are more qualified. Men appear to be treated in a positively biased manner, and are more likely to be hired when they are less qualified. Women are less likely to be hired when they are under-qualified, and in the absence of employment equity directives or when there is a suggestion that women are underrepresented. Moreover, when employment equity directives are strengthened, there appears to be a subtle backlash for women but not for men. (shrink)

By analyzing a gedanken experiment designed to measure the distance l between two spatially separated points, we find that this distance cannot be measured with uncertainty less than (ll 2 P) 1/3 , considerably larger than the Planck scale lP (or the string scale in string theories), the conventional-wisdom uncertainty in distance measurements. This limitation to space-time measurements is interpreted as resulting from quantum fluctuations of space-time itself. Thus, at very short distance scales, space-time is “foamy.” This intrinsic foaminess of (...) space-time provides another source of noise in the interferometers. The LIGO/VIRGO and LISA generations of gravity-wave interferometers, through future refinements, are expected to reach displacement noise levels low enough to test our proposed degree of foaminess in the structure of space-time. (shrink)

The purpose of this research is to investigate the effectiveness of Digital Content Marketing on a Mixed Reality training platform environment with the consideration of online purchase intention through social media. E-commerce today encounters several common issues that cause customers to have reservations to purchase online. With the absence of physical contact points, customers often perceive more risks when making purchase decisions. Furthermore, online retailers often find it hard to engage customers and develop long-term relationships. In this research, a Structural (...) Equation Model is proposed to examine the efficacy of DCM from both immediate and long-term OPI. The results examine whether adopting DCM on an MR training platform environment through social media brings positive results in OPI. Empirical research was carried out through online questionnaires collected in 2021 and 2022. A total of 374 questionnaires were qualified for data analysis in this study, conducted with IBM SPSS and AMOS. The results imply that DCM is critical to stimulating both immediate and long-term OPI. The immediate OPI is positively affected by increasing perceived value through MR in DCM. Regarding the long-term OPI, increased customer engagement with DCM under MR environment can cultivate brand trust and significantly affect the long-term OPI. (shrink)

China has become a global player in the field of biosamples research and analysis of genetic data. The Beijing Genomics Institute is a genetics factory where enormous amounts of biosamples/data from all over the world are being analyzed. Most of the global bioethics discussions focused on research conducted by scientists from industrialized countries with subjects from poorer countries. Today, however, samples from industrialized nations are being analyzed in China on an unprecedented scale. This means that one should not just focus (...) on bioethics developments in western countries, but also should pay attention to the situation in China. Under this era of rapid advancement in genomics, reassessing the conventionally accepted bioethical principles is strongly needed. (shrink)

The WHO Consultative Group on Equity and Universal Health Coverage published a comprehensive report titled “Making Fair Choices on the Path to Universal Health Coverage” detailing strategies that countries should adopt when moving towards providing healthcare coverage to the entire population. The report provides detailed guidelines on how to expand coverage to more people, what services should be covered, and how to prioritize these healthcare resources in achieving universal healthcare coverage. The main goal of this WHO report is to ensure (...) fair and equitable access for all population groups within a country during the implementation of UHC. In principle, the group’s approach is sound and fair, but we argue that each country must take into account its own unique situations in designing a pathway towards UHC. China has achieved near UHC but did so by an approach that would have been deemed completely unacceptable based on this group’s recommendations. In this article, we provide a brief review of the Chinese healthcare system and argue that the implementation of the recommendations in the report is not always feasible. We argue that there are alternate pathways towards achieving UHC and there are good reasons for China’s departure from the approach outlined by the WHO report. Nevertheless, we acknowledge substantial inequities still exist for various segments of the population and among the diverse areas of China in accessing healthcare services and make suggestions on how to reduce such inequities within the system. (shrink)

The application of genetic technologies in China, especially in the area of prenatal genetic testing, is rapidly increasing in China. In the wealthy regions of China, prenatal genetic testing is already very widely adopted. We argue that the government should actively promote prenatal genetic testing to the poor areas of the country. In fact, the government should prioritize resources first to make prenatal genetic testing a standard routine care with an opt-out model in these area. Healthcare professions would be required (...) to inform pregnant women about the availability of genetic testing and provide free testing on a routine basis unless the parents choose not to do so. We argue that this proposal will allow parents to make a more informed decision about their reproductive choices. Secondarily, this proposal will attract more healthcare professionals and other healthcare resources to improve the healthcare infrastructures in the less-developed regions of the country. This will help to reduce the inequity of accessing healthcare services between in different regions of China. We further argue that this policy proposal is not practicing eugenics. (shrink)

The Repugnant Conclusion served an important purpose in catalyzing and inspiring the pioneering stage of population ethics research. We believe, however, that the Repugnant Conclusion now receives too much focus. Avoiding the Repugnant Conclusion should no longer be the central goal driving population ethics research, despite its importance to the fundamental accomplishments of the existing literature.

Ethical issues related to comparative effectiveness research, or research that compares existing standards of care, have recently received considerable attention. In this paper we focus on how Ethics Review Committees should evaluate the risks of comparative effectiveness research. We discuss what has been a prominent focus in the debate about comparative effectiveness research, namely that it is justified when “nothing is known” about the comparative effectiveness of the available alternatives. We argue that this focus may be misleading. Rather, we should (...) focus on the fact that some experts believe that the evidence points in favor of one intervention, whereas other experts believe that the evidence favors the alternative. We will then introduce a case that illustrates this point, and based on that, discuss how ERCs should deal with such cases of expert disagreement. We argue that ERCs have a duty to assess the range of expert opinions and based on that assessment arrive at a risk judgment about the study under consideration. We also argue that assessment of expert disagreement is important for the assignment of risk level to a clinical trial: what is the basis for expert opinions, how strong is the evidence appealed to by various experts, and how can clinical trial monitoring affect the possible increased risk of clinical trial participation. (shrink)

PurposeThis study aims to develop and validate a stigma scale for Chinese patients with breast cancer.MethodsPatients admitted to the Affiliated Cancer Hospital of Xiangya School of Medicine, Central South University, for breast cancer treatment participated in this study. Development of the Breast Cancer Stigma Scale involved the following procedures: literature review, interview, and applying a theoretical model to generate items; the Breast Cancer Stigma Scale’s content validity was assessed by a Delphi study and feedback from patients with breast cancer ; (...) exploratory factor analysis was used to assess the construct validity; convergent validity was assessed with the Social Impact Scale ; internal consistency Cronbach’s α, split-half reliability, and test–retest reliability were used to identify the reliability of the scale.ResultsThe final version of the Breast Cancer Stigma Scale consisted of 15 items and showed positive correlations with the Social Impact Scale. Exploratory factor analysis revealed four components of the Breast Cancer Stigma Scale: self-image impairment, social isolation, discrimination, and internalized stigma, which were strongly related to our perceived breast cancer stigma model and accounted for 69.443% of the total variance. Cronbach’s α for the total scale was 0.86, and each subscale was 0.75–0.882. The test–retest reliability with intra-class correlation coefficients of the total scale was 0.947, and split-half reliability with intra-class correlation coefficients of the total scale was 0.911. The content validity index was 0.73–1.0.ConclusionThe newly developed Breast Cancer Stigma Scale offers a valid and reliable instrument for assessing the perceived stigma of patients with breast cancer in clinical and research settings. It may be helpful for stigma prevention in China. (shrink)

On social aspects of science with special reference to Thailand.

On Buddhist virtues, ethics, aesthetics, and truth.

Buddhist stories and teachings originated during the time of Gautama Buddha.

Laws of the universe in comparison to the concepts in Buddhism.

Sermons on Buddhism by Phra Thēpwisutthimēthī (Phutthathat Phikkhu), broadcasted on Thai national radio.

What credentials does evolutionary epistemology have as science? A judgement based on past performance, both in terms of advancing an empirical programme and further ng theory construction, is not much. This paper briefly outlines some of the research areas, both theoretical and empirical, that can be developed and that might secure for evolutionary epistemology a future in evolutionary biology.

Since the first draft of the human genome was published in 2001, DNA sequencing technology has advanced at a remarkable pace. Launched in 1990, the Human Genome Project sought to sequence all three billion base pairs of the haploid human genome, an endeavor that took more than a decade and cost nearly three billion dollars. The subsequent development of so-called “next generation” sequencing methods has raised the possibility that real-time, affordable genome sequencing will soon be widely available. Currently, NGS methods (...) can be used to sequence up to 60 billion base pairs per day. Whole-genome sequencing costs an estimated $5,000-10,000, with that number predicted to fall to $1000 in the near future.In the past few years, the availability of high-throughput NGS methods has led to a proliferation of potential and actual clinical applications for NGS. NGS therefore has the potential to usher in the long-awaited era of personalized medicine. (shrink)

In this study, the tahrîj method, which is used in answering contemporary Fiqh issues throughout the history of Fiqh, will be described and some sample fatwas given by the High Board of Religious Affairs based on this method will be analysed. Tahrîj is firstly to define the procedural and legal principles on which the singular views of a madhhab imam is based on, and then to determine the verdict of the issues in which an opinion from that imam is not (...) conveyed, according to the rules reached. Firstly the High Board of Religious Affairs will be introduced briefly highlighting issues such the effort put forward by the Board in the answering current fiqh issues, its contributions to the unity of fatwa and that it is a continuation of the Islamic Meşîhat-ı İslamiyye in the Ottoman Empire. Tahrîj, will be defined and its types, history, and its role in the development of fiqh and in solving current fiqh issues will be explained. Among the issues resolved by the High Board of Religious Affairs by applying the Tahrîj method or by making use of this method; commercial insurance, organ transplantation, gold-based lease certificate and the effect of injection/vaccine on fasting will be analysed. Given these exemplary fatwas, it will be tried to show that the method of Tahrîj is important today as it was in the past, both in terms of maintaining the consistency of fiqh and its contribution to the development of fiqh. (shrink)