Recent changes to accounting standards for employee stock-based compensation with contingent features are examined. The implementation of FAS 123R by the Financial Accounting Standards Board in December 2005 now requires the fair value of such expenses to be recorded in net income. This accounting change is now impacting the reported financial statements of firms that have been substantial users of employee stock options. This provides an opportunity to directly observe the actual impact FAS 123R is having on such firms. Arguments (...) for and against mandatory expensing are reviewed and an assessment of the contrasting positions provided. Significant limitations of current reporting requirements for executive stock options identified in Poitras (2004) still have not been addressed. (shrink)

De se attitudes seem to play a special role in action and cognition. This raises a challenge to the traditional way in which mental attitudes have been understood. In this chapter, we review the case for thinking that de se attitudes require special theoretical treatment and discuss various ways in which the traditional theory can be modified to accommodate de se attitudes.

The use of cochlear implants, especially for prelingually deafened children, has aroused heated debate. Members and proponents of Deaf culture vigorously oppose implants both as a seriously invasive treatment of dubious efficacy and as a threat to Deaf culture. Some find these arguments persuasive; others do not. And in this context arise questions about the extent to which individuals with disabilities may decline treatments to ameliorate disabling conditions. When they do so, to what extent may they call upon society to (...) provide supportive services and accommodations? (shrink)

The primary objective of this article is to develop a framework for analyzing the ethical foundations and implications of shareholder wealth maximization (SWM). Distinctions between SWM and the more widely examined construct of profit maximization are identified, the most significant being the central role played in SWM by the market mechanism for pricing the corporation''s securities. It is argued that empirical tests concerned with evaluating the ethical implications of SWM will almost surely involve a joint hypothesis. A number of recent (...) empirical studies aimed at testing hypotheses with explicit ethical content are reviewed. (shrink)

This chapter provides a critical overview of various influential accounts of de se attitudes including those proposed by Frege, Lewis and Perry. It also addresses the charge that there is nothing distinctive about de se attitudes. The second half outlines a widely accepted and influential model of communication and various complications that arise in applying this model to the communication of de se thoughts. The final section provides an overview of the papers in this volume.

This article introduces the concept of economic medicalization where non-medical problems are transformed into medical problems in order to achieve the objective of corporate shareholder wealth maximization. Following an overview of the differences in ethical norms applicable to medical ethics and business ethics, the economic medicalization of medical research practice and publication is examined in some detail. This motivates a general discussion of the problems involved in the ethical approval process for medical research that balances the interests of both business (...) and government in the market for medical products and services. (shrink)

Just like humans, animals experience pleasure and pain. Animals can be intelligent, curious, and social, but they can't speak for themselves. So, activists speak out for those that lack basic necessities and suffer mistreatment.

This comprehensive new book introduces the core history of phenomenology and assesses its relevance to contemporary psychology, philosophy of mind, and cognitive science. From critiques of artificial intelligence research programs to ongoing work on embodiment and enactivism, the authors trace how phenomenology has produced a valuable framework for analyzing cognition and perception, whose impact on contemporary psychological and scientific research, and philosophical debates continues to grow. The first part of _An Introduction to Phenomenology_ is an extended overview of the history (...) and development of phenomenology, looking at its key thinkers, focusing particularly on Husserl, Heidegger and Merleau-Ponty, as well as its cultural and intellectual precursors. In the second half Chemero and Käufer turn their attention to the contemporary interpretations and uses of phenomenology in cognitive science, showing that phenomenology is a living source of inspiration in contemporary interdisciplinary studies of the mind. Käufer and Chemero have written a clear, jargon-free account of phenomenology, providing abundant examples and anecdotes to illustrate and to entertain. This book is an ideal introduction to phenomenology and cognitive science for the uninitiated, as well as for philosophy and psychology students keen to deepen their knowledge. (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.

Unlike many other early modern philosophers, Spinoza was not particularly troubled by scepticism. Spinoza's disdain for skeptics is backed up by remarkable epistemic confidence. Spinoza is thus concerned with at least three kinds of skeptics: with the methodological skeptic; the philosophical skeptic; with the fideist who gives epistemic priority to scripture or revelation over reason. The skeptic's recommendation to suspend one's judgment relies on a flawed metaphysical view of the thinking subject and its ideas. Spinoza has epistemological concerns about methodological (...) skepticism. Descartes's strategy of employing methodological skepticism in order to convince his readers of the existence of certain truths is risky. Spinoza's dismissal of the skeptics is bolstered by a demanding notion of ideas as acts of understanding, which presuppose and explain the existence of their objects. (shrink)

Local sustainable food systems have captured the popular imagination as a progressive, if not radical, pillar of a sustainable food future. Yet these grassroots innovations are embedded in a dominant food regime that reflects productivist, industrial, and neoliberal policies and institutions. Understanding the relationship between these emerging grassroots efforts and the dominant food regime is of central importance in any transition to a more sustainable food system. In this study, we examine the encounters of direct farm marketers with food safety (...) regulations and other government policies and the role of this interface in shaping the potential of local food in a wider transition to sustainable agri-food systems. This mixed methods research involved interview and survey data with farmers and ranchers in both the USA and Canada and an in-depth case study in the province of Manitoba. We identified four distinct types of interactions between government and farmers: containing, coopting, contesting, and collaborating. The inconsistent enforcement of food safety regulations is found to contain progressive efforts to change food systems. While government support programs for local food were helpful in some regards, they were often considered to be inadequate or inappropriate and thus served to coopt discourse and practice by primarily supporting initiatives that conform to more mainstream approaches. Farmers and other grassroots actors contested these food safety regulations and inadequate government support programs through both individual and collective action. Finally, farmers found ways to collaborate with governments to work towards mutually defined solutions. While containing and coopting reflect technologies of governmentality that reinforce the status quo, both collaborating and contesting reflect opportunities to affect or even transform the dominant regime by engaging in alternative economic activities as part of the ‘politics of possibility’. Developing a better understanding of the nature of these interactions will help grassroots movements to create effective strategies for achieving more sustainable and just food systems. (shrink)

In this paper, I seek to challenge two prevailing views about religious accommodation. The first maintains that religious practices deserve accommodation only if they are regarded as something unchosen on a par with the involuntary circumstances of life people must face. The other view maintains that religious practices are nothing more than preferences but questions the necessity of their accommodation. Against these views, I argue that religious conducts, even on the assumption that they represent voluntary behaviours, deserve in certain circumstances (...) certain kinds of accommodation. They must be understood as one possible expression, along with nonreligious or secular beliefs, of a person's convictions of conscience, which are strong ethical commitments upon which depends the moral integrity of those having such convictions. I demonstrate that the main ground for religious accommodation is the need to protect fairly, through such rights as religious freedom and freedom of conscience, the ethical commitments and conscientious beliefs of all citizens. Finally, against the objection that such a view risks leading to the proliferation of demands for accommodation, I maintain that a deliberative approach to religious accommodation is in a good position to put serious hurdles in the path of unreasonable demands. (shrink)

This chapter explores how LEGO compare to the metaphysics of the real, actual world—our universe. LEGO worlds and real worlds at least differ in how many there are: there are many LEGO worlds, but only one real world. According to David Lewis, there are worlds in which people were saved from entering the dark ages. There are worlds where they have a billion bricks at their disposal. But there are also worlds where LEGO has never been invented. On Lewis's view, (...) other worlds are just as real as the actual world. Lewis's plausible thesis of Humean supervenience need not be combined with his extravagant claim that there is a real world for any possible arrangement of the fundamental building blocks. A pervasive and obvious phenomenon of our world, is absent in a LEGO world. Things change—cars move, babies grow, coffee goes cold, leaves turn brown. (shrink)

Qu'est-ce qu'une structure?- Remarques sur la notion de potentialité.- De quelques mots clefs de la philosophie.

Can we trade in the truths we discover? We show that any public work of truth requires the assistance of three collaborators that we call the Inscriber, the Thinker and the Truthmaker. We then show that if the Inscriber can legitimately trade in his inscriptions, the Thinker should not be authorized to trade in those of his thoughts which are true: because he is not the author of their truth.

This book addresses an essential need felt by many who seek to promote best business practices in China and East Asia - namely the need for culturally appropriate instructional materials (basic information, case studies and ethical perspectives) that will allow managers and entrepreneurs to understand and embrace the challenge of moral leadership in business. In an era characterized by globalization and the increasing importance of the economies of China, India, Japan, and SE Asia, international business ethics must reflect the concerns (...) of the people living and working in this area, the moral and spiritual traditions that have nurtured them, and their specific contributions to sustainable development. This book presents twenty important case studies, taken from newsworthy events of the past few years, in which Asians and others have attempted to respond to this challenge. Each case study has been selected and shaped in order to highlight various aspects of doing business in Asia, starting with basic principles and moving on to the specific responsibilities that businesses have towards their various stakeholders. The authors contend that the best way to appreciate the relevance of Asian moral and spiritual traditions is to determine their specific contribution to virtue ethics, where the ancient traditions of both East and West converge in their focus on the qualities of moral leadership that form the basis of best business practice. Exploring the case studies will enable readers to appreciate the continued relevance of these ethical perspectives in Asian business. Best business practice clearly involves learning to do business and playing the game according to the rules; but the necessity of playing by the rules is not likely to become clear until one takes up the path that leads to a virtuous life in business, developing a moral character chiefly based on integrity. (shrink)

The introductory chapter places creativity in a historical context. It shows how objectivist and subjectivist research philosophies have emerged and how they relate to technical, practical and emancipatory knowledge interests which inform the study of organizational creativity. Based on a sensitizing concept of organizational creativity the chapter then suggests context, process and practice as the conceptual framing for the subsequent arguments of the book.

In this paper, I propose a reductive account of intentions which I call a gate-based reductive account. In contrast with other reductive accounts, however, the reductive basis of this account is not limited to desires, beliefs and judgments. I suggest that an intention is a complex state in which a predominant desire toward a plan is not inhibited by a gate mechanism whose function is to assess the comparison of our desires given the stakes at hand. To vindicate this account, (...) I rely on several considerations: the similarity between epistemic feelings and the feeling of being decided that tells us that we have an intention, the necessity of postulating a gate mechanism to explain our hesitating behavior, and the tight link that exists between the realization of our actions and our desires. In agreement with non-reductivists, I nevertheless acknowledge that intentions encompass plans, although I emphasize that the planning capacity must also be dependent on our motivational life and the general evaluative mechanisms that explains our emotions. (shrink)

When Carl Friedrich Gethmann announced Poiesis & Praxis in 2001—“A new journal is launched”— this notification came along with high expectations of the addressees with respect to meaning and quality of the content of the newborn journal. The initiative for an “International Journal of Ethics of Science and Technology Assessment” followed the supposed demand for a periodic forum for the rational reflection of the consequences of scientific and technological advance for the individual and social life of the human and its (...) environment—also beyond national perspectives. In the meantime, this broad spectrum was indeed covered with mostly professional articles, which reflected upon the quite different methods of technology assessment and scientific policy advice.Eleven years, nine volumes, and 36 issues later, the world has changed and with it the journal as well: It came up with new topics and challenges of the scientific-technological civilization but also with new perception modes and read. (shrink)

Cet article rend compte des enjeux éthiques, sociopolitiques et technico-économiques qui ont marqué l’évolution des formes de régulation du service public de télécommunication au Canada et au Québec. Partant de l’hypothèse d’une tension permanente entre la vocation sociale et la vocation marchande de ce service, l’auteur met en lumière les nouvelles règles du jeu élaborées par les pouvoirs publics en collaboration avec les promoteurs privés du service à l’ère de la ville globale. L’article met en évidence les implications de ces (...) changements pour les milieux locaux, ces derniers étant appelés à jouer un rôle accru en matière de redéploiement des services de télécommunication. (shrink)

Family Medicine Groups (FMGs) are the most recently developed primary care organizations in Quebec (Canada). Nurses within FMGs play a central role for patients with chronic diseases (CD). However, this complex role and the nursing activities related to this role vary across FMGs. Inadequate knowledge of nursing activities limits the implementation of exemplary nursing practices. This study aimed to describe FMG nursing activities with patients with CD and to describe the facilitators and barriers to these activities. A multiple‐case study was (...) performed with ten nurses practicing among patients with CD in FMGs. Five data sources were used to provide an in‐depth description of nursing activities and the facilitators and barriers to the development of these activities. After qualitative data analysis, findings show that nursing activities are clustered into five domains: Global assessment of the patient, Care management, Health promotion, Nurse–physician collaboration, and Planning services for patients with CD. Activities vary depending on contextual factors identified in each case. This multiple‐case study provides a clear description of nursing activities with patients with CD. There is a need for improved nursing activities and expertise in domains of activities that are less present in FMGs, such as case management and interprofessional collaboration. (shrink)

Professor H. L. Van Breda had hoped to write this preface, but his recent, unexpected and untimely death has left that task in my hands. Although my remarks will not be as eloquent and insightful as his surely would have been, some few words are clearly in order here; for the phenomenological community has not only lost the leadership of Fr. Van Breda these last years, but also the scholarship and leadership of Aron Gurwitsch and Alden Fisher - both contributors (...) to this volume - as well as that of Dorion Cairns and John Wild. Our leaders are fewer now but Herbert Spiegelberg is still very obviously one of them. This volume thus presents the work of some of the past and presently recognized leaders in phenomenology - e. g. Gurwitsch, Straus, and Fisher - but, more important perhaps, it also presents the work of some of those who are sure to be future leaders of our community of phenomenological philosophers, if in fact they have not already achieved this status. Most, if not all, of the contribu tors to this volume are in some way or another indebted to Herbert Spiegelberg and his work in phenomenology. (shrink)