The available resources for global health assistance are far outstripped by need. In the face of such scarcity, many people endorse a principle according to which highest priority should be given to the worst off. However, in order for this prioritarian principle to be useful for allocation decisions, policy-makers need to know what it means to be badly off. In this article, we outline a conception of disadvantage suitable for identifying the worst off for the purpose of making health resource (...) allocation decisions. According to our total advantage view: the worst off are those who have the greatest total lifetime disadvantage; advantage foregone due to premature death should be treated in the same way as other ways of being disadvantaged at a time; how badly off someone is depends on the actual outcomes that will befall her without intervention, not her prospects at a time; and all significant forms of disadvantage count for determining who is worst off, not just disadvantage relating to health. We conclude by noting two important implications of the total advantage view: first, that those who die young are among the globally worst off, and second, that the epidemiological shift in the global burden of disease from communicable to non-communicable diseases should not lead to a corresponding shift in global health spending priorities. (shrink)
This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)
Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)
Although philosophers have explored several connections between neuroscience and moral responsibility, the issue of how real-world neurological modifications, such as Deep Brain Stimulation, impact moral responsibility has received little attention. In this article, we draw on debates about the relevance of history and manipulation to moral responsibility to argue that certain kinds of neurological modification can diminish the responsibility of the agents so modified. We argue for a historicist position - a version of the history-sensitive reflection view - and defend (...) that account against a rival, relational view of responsibility. We conclude that DBS can, under certain conditions, diminish responsibility, and explore the circumstances under which this might be so. We conclude by suggesting that philosophical debates about moral responsibility, manipulation, and history have greater practical relevance than is sometimes thought, and that attention to practical cases can help inform and deepen this body of scholarship. (shrink)
This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)
Some business schools have integrated business ethics issues into their core functional courses rather than simply offering a separate ethics course. To accommodate such a strategy, functional faculty members usually teach ethical issues, a task for which they are rarely trained. However, learning materials are available: some core course textbooks provide additional coverage of ethics, and case studies (and accompanying teaching notes for instructors) are also available which cover ethical issues.This paper reports on an analysis of these materials. We find (...) that a sample of the leading textbooks provides only very superficial coverage of ethical issues. Cases provide a wide range of issues suitable for class discussion, but their teaching notes in many cases provide little guidance for instructors unfamiliar with teaching ethics. Thus there remains a need for teaching resources for business faculty new to teaching ethics. (shrink)
Non-communicable diseases now account for the majority of the global burden of disease and an international campaign has emerged to raise their priority on the post-2015 development agenda. We argue, to the contrary, that there remain strong reasons to prioritize maternal and child health. Policy-makers ought to assign highest priority to the health conditions that afflict the worst off. In virtue of how little healthy life they have had, children who die young are among the globally worst off. Moreover, many (...) interventions to deal with the conditions that cause mortality in the young are low-cost and provide great benefits to their recipients. Consistent with the original Millennium Development Goals, the international community should continue to prioritize reductions in communicable diseases, neonatal conditions, and maternal health despite the shifts in the global burden of disease. (shrink)
A plurality of axiomatic systems can be interpreted as referring to one and the same mathematical object. In this paper we examine the relationship between axiomatic systems and their models, the relationships among the various axiomatic systems that refer to the same model, and the role of an intelligent user of an axiomatic system. We ask whether these relationships and this role can themselves be formalized.
This paper discusses the Einstein-Podolsky-Rosen paradox from a new point of view. In section II, the arguments by which Einstein, Podolsky and Rosen reach their paradoxical conclusions are presented. They are found to rest on two critical assumptions: (a) that before a measurement is made on a system consisting of two non-interacting but correlated sub-systems, the state of the entire system is exactly represented by: ψ a (r̄ 1 ,r̄ 2 )=∑ η a η τ η (r̄ 1 ,r̄ 2 (...) )=∑ i,k α ik ψ i (r̄ 1 )σ k (r̄ 2 ) (b) that the exact measurement of an observable A in one of the sub-systems is possible. In section III it is shown that assumption (b) is incorrect. Thus we conclude, as did Bohr, that the results of Einstein, Podolsky and Rosen are not valid. The arguments of section III are quite distinct from Bohr's, and therefore in Section IV this work is related to that of Bohr. (shrink)
The basic concepts appropriate for anS matrix theory for classical nonlinear physics are formulated here. These concepts are illustrated by a discussion of shock wave diffraction patterns. Other information concerning solutions of non-linear conservation laws is surveyed, so that a coherent picture of this theory can be seen. Within thisS matrix framework, a number of open problems as well as a few solved ones will be discussed.
Unlike natural-born citizens, many immigrants have agreed to undertake political obligations. Many have sworn oaths of allegiance. Many, when they entered their adopted country, promised to obey the law. This paper is about these agreements. First, it’s about their validity. Do they actually confer political obligations? Second, it’s about their justifiability. Is it permissible to get immigrants to undertake such political obligations? Our answers are ‘usually yes’ and ‘probably not’ respectively. We first argue that these agreements give immigrants political obligations. (...) We then argue that getting immigrants to undertake such obligations is morally wrong. This is because it makes immigrants’ political obligations more burdensome than those of natural- born citizens. We conclude that the practice of getting immigrants to undertake such obligations should be abolished. (shrink)
This paper describes a network of three interconnected, multidisciplinary research projects designed to investigate environmental health issues faced by First Nations in Canada. These projects, developed in collaboration with academia, used a participatory approach meant to build capacity, raise awareness, and initiate change. The first project, which began in British Columbia in 2008, gathered information on the traditional diet; for example, its composition, nutritional quality, and potential for chemical exposure. This 10-year, Canada-wide project served as a model for two follow-up (...) projects: one on biomonitoring and another on indoor air quality. All three projects provided community ownership over the data and communicated results in a culturally sensitive manner to encourage interest in research and initiate risk reduction activities. The Assembly of First Nations, a national advocacy organization representing over 630 First Nations communities across Canada, participated in all aspects of the research while coordinating communications and arranging timely dissemination of results. These projects showed how properly executed, community-based research can be a valuable tool for stimulating interest in scientific studies while promoting self-reliance, components often missing from academic research. (shrink)