The current paper reports on a descriptive study involving a survey of accounting educators. Survey respondents were asked to rate the extent to which certain behaviors are deemed acceptable or unacceptable. The survey identified “hypernorms” (norms reflecting a high degree of consensus of what is acceptable or unacceptable behavior). These hypernorms were used to develop example ethical standards that can be used by a professional or academic association of accountants to develop a code of ethics for accounting educators.
This study empirically examined the views of Certified Internal Auditors (CIAs) concerning the role of Code of Ethics for members of the Institute of Internal Auditors. It is a continuation of an earlier study which examined the usefulness of the Code to CIAs. Among the questions asked were what is the primary reason for the Code of Ethics, how useful is it, have you used it, should more enforcement actions be taken against members who violate the Code, and what are (...) the legal and moral responsibilities of the CIA to report serious ethical violations, e.g., environmental pollution, to outsiders when top management and the board of directors are aware of the matter but are not doing anything to correct it. The results indicate strong support for the Code, its enforcement, and use as an instrument to encourage the internal flow of ethical behavior by embers and others. (shrink)
The prospect of using cell-based interventions to treat neurological conditions raises several important ethical and policy questions. In this target article, we focus on issues related to the unique constellation of traits that characterize CBIs targeted at the central nervous system. In particular, there is at least a theoretical prospect that these cells will alter the recipients' cognition, mood, and behavior—brain functions that are central to our concept of the self. The potential for such changes, although perhaps remote, is cause (...) for concern and careful ethical analysis. Both to enable better informed consent in the future and as an end in itself, we argue that early human trials of CBIs for neurological conditions must monitor subjects for changes in cognition, mood, and behavior; further, we recommend concrete steps for that monitoring. Such steps will help better characterize the potential risks and benefits of CBIs as they are tested and potentially used for treatment. (shrink)
Siegel defends "Limited Intentionism", a theory of what secures the semantic reference of uses of bare demonstratives ("this", "that" and their plurals). According to Limited Intentionism, demonstrative reference is fixed by perceptually anchored intentions on the part of the speaker.
If stem cell-based therapies are developed, we will likely confront a difficult problem of justice: for biological reasons alone, the new therapies might benefit only a limited range of patients. In fact, they might benefit primarily white Americans, thereby exacerbating long-standing differences in health and health care.
We report on the deliberations of an interdisciplinary group of experts in science, law, and philosophy who convened to discuss novel ethical and policy challenges in stem cell research. In this report we discuss the ethical and policy implications of safety concerns in the transition from basic laboratory research to clinical applications of cell-based therapies derived from stem cells. Although many features of this transition from lab to clinic are common to other therapies, three aspects of stem cell biology pose (...) unique challenges. First, tension regarding the use of human embryos may complicate the scientific development of safe and effective cell lines. Second, because human stem cells were not developed in the laboratory until 1998, few safety questions relating to human applications have been addressed in animal research. Third, preclinical and clinical testing of biologic agents, particularly those as inherently complex as mammalian cells, present formidable challenges, such as the need to develop suitable standardized assays and the difficulty of selecting appropriate patient populations for early phase trials. We recommend that scientists, policy makers, and the public discuss these issues responsibly, and further, that a national advisory committee to oversee human trials of cell therapies be established. **NB we did not reccommend a NAC, we think it might be appropriate**. (shrink)
To help academic associations in management develop, refine, and implement a code of ethics, we conducted a survey of management educators’ perception of the ethicality of 142 specific behaviors in teaching, research, and service. The results of the survey could be used to inform ethics committees of these associations regarding the level of acceptability of such conduct. The potential value of our study for the Academy of Management or similar management associations lie in our (1) systematically involving the members in (...) building support for the code of ethics, (2) assessing members’ ethical judgments on both cross-sectional and longitudinal bases so as to identify areas needing particular attention in ethical training, (3) providing an extensive list of specific examples of questionable and potentially unethical behaviors so as to make it easier to implement the code, and (4) providing a template survey document for potential use in involving more stakeholder groups in the development of codes of ethics. (shrink)
This highly readable translation of the major works of the 18th- century philosopher Etienne Bonnot, Abbe de Condillac, a disciple of Locke and a contemporary of Rousseau, Voltaire, and Diderot, shows his influence on psychiatric diagnosis as well as on the education of the deaf, the retarded, and the preschool child. Published two hundred years after Condillac's death, this translation contains treatises which were, until now, virtually unavailable in English: A Treatise on Systems, A Treatise of the Sensations, Logic.
Reviewed Works:Reuben Hersh, Proving is Convincing and Explaining.Philip J. Davis, Visual Theorems.Gila Hanna, H. Niels Jahnke, Proof and Application.Daniel Chazan, High School Geometry Students' Justification for Their Views of Empirical Evidence and Mathematical Proof.