Results for 'compensation, '

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  1.  26
    Right to Private Property.Welfare Rights as Compensation - 2012 - In T. Williamson (ed.), Property-Owning Democracy: Rawls and Beyond. Wiley-Blackwell.
  2. Barbara N. McLennan.Worker Compensation Laws - forthcoming - Contemporary Issues in Business Ethics.
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  3. Compensated Altruism and Moral Autonomy.Theron Pummer - forthcoming - Social Philosophy and Policy.
    It is sometimes morally permissible not to help others even when doing so is overall better for you. For example, you are not morally required to take a career in medicine over a career in music, even if the former is both better for others and better for you. I argue that the permissibility of not helping in a range of cases of “compensated altruism” is explained by the existence of autonomy-based considerations. I sketch a view according to which you (...)
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  4. Unconscious compensation and integration : art making for wholeness and balance.Jordan S. Potash & Lisa Raye Garlock - 2016 - In Kathryn Wood Madden (ed.), The unconscious roots of creativity. Asheville, North Carolina: Chiron Publications.
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  5. Executive compensation : unjust or just right?John R. Boatright - 2009 - In George G. Brenkert & Tom L. Beauchamp (eds.), The Oxford handbook of business ethics. New York: Oxford University Press.
     
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  6.  7
    Compensation for Historic Injustice: Does it Matter how the Victims Respond?David Miller - forthcoming - Res Publica:1-21.
    When states are required to compensate victim groups for the historic wrongs they have committed, how should the compensation due be calculated? It seems that alongside the counterfactual world in which the wrongdoing never occurred, we should also consider the counterfactual world in which the wrongdoing has occurred, but the victims have responded to it in a prudent way. Under tort law, the damages a victim can claim are reduced if they are judged to have been contributorily negligent, thereby exacerbating (...)
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  7. Compensation as Moral Repair and as Moral Justification for Risks.Madeleine Hayenhjelm - 2019 - Ethics, Politics, and Society 2 (1):33-63.
    Can compensation repair the moral harm of a previous wrongful act? On the one hand, some define the very function of compensation as one of restoring the moral balance. On the other hand, the dominant view on compensation is that it is insufficient to fully repair moral harm unless accompanied by an act of punishment or apology. In this paper, I seek to investigate the maximal potential of compensation. Central to my argument is a distinction between apologetic compensation and non-apologetic (...)
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  8. Punishment, Compensation, and Law: A Theory of Enforceability.Mark R. Reiff - 2005 - New York: Cambridge University Press.
    This book is the first comprehensive study of the meaning and measure of enforceability. While we have long debated what restraints should govern the conduct of our social life, we have paid relatively little attention to the question of what it means to make a restraint enforceable. Focusing on the enforceability of legal rights but also addressing the enforceability of moral rights and social conventions, Mark Reiff explains how we use punishment and compensation to make restraints operative in the world. (...)
  9. Compensating Egg Donors.E. Jackson - 2013 - In Sumi Madhok, Anne Phillips & Kalpana Wilson (eds.), Gender, agency, and coercion. New York, NY: Palgrave-Macmillan.
  10. Non-Compensable Harms.Todd N. Karhu - 2019 - Analysis 79 (2):222–230.
    It is more or less uncontroversial that when we harm someone through wrongful conduct we incur an obligation to compensate her. But sometimes compensation is impossible: when the victim is killed, for example. Other times, only partial compensation is possible. In this article, I take some initial steps towards exploring this largely ignored issue. I argue that the perpetrator of a wrongful harm incurs a duty to promote the impartial good in proportion to the amount of harm that cannot be (...)
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  11.  19
    Compensation and hazard pay for key workers during an epidemic: an argument from analogy.Doug McConnell & Dominic Wilkinson - 2021 - Journal of Medical Ethics 47 (12):784-787.
    The COVID-19 pandemic has created unusually challenging and dangerous workplace conditions for key workers. This has prompted calls for key workers to receive a variety of special benefits over and above their normal pay. Here, we consider whether two such benefits are justified: a no-fault compensation scheme for harm caused by an epidemic and hazard pay for the risks and burdens of working during an epidemic. Both forms of benefit are often made available to members of the armed forces for (...)
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  12.  14
    Supersession and compensation for historical injustice.Lukas H. Meyer & Timothy Waligore - forthcoming - Critical Review of International Social and Political Philosophy.
    This article examines the relationship between Jeremy Waldron’s supersession thesis and compensation. Recently, Waldron has argued that claims for material compensation for the original injustice cannot be superseded. He limits supersession to issues of restitution. Waldron’s supersession thesis is frequently cited by opponents of claims based on historical injustice, so his view of compensation warrants close examination. In our article, we explain the details of Waldron’s ‘simple model’ of compensation, offer an internal critique of it, and try to sympathetically reconstruct (...)
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  13.  73
    Surrogacy, Compensation, and Legal Parentage: Against the Adoption Model.Liezl van Zyl & Ruth Walker - 2015 - Journal of Bioethical Inquiry 12 (3):383-387.
    Surrogate motherhood is treated as a form of adoption in many countries: the birth mother and her partner are presumed to be the parents of the child, while the intended parents have to adopt the baby once it is born. Other than compensation for expenses related to the pregnancy, payment to surrogates is not permitted. We believe that the failure to compensate surrogate mothers for their labour as well as the significant risks they undertake is both unfair and exploitative. We (...)
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  14.  59
    Compensation Ethics and Organizational Commitment.Jeffrey Moriarty - 2014 - Business Ethics Quarterly 24 (1):31-53.
    ABSTRACT:If an employee is committed to his firm—if he is “attached” or “bound” to it—then his firm may be able to obtain a discount on his labor. This paper asks: Is it wrong for firms to do so? If we understand just or fair pay solely in terms of voluntary agreements between employers and employees, the answer seems to be ‘no.’ Against this, I argue that, in some cases, it is ‘yes.’ In particular, it is wrong for firms to try (...)
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  15. Compensation Duties.Kian Mintz-Woo - 2023 - In Gianfranco Pellegrino & Marcello Di Paola (eds.), Handbook of the Philosophy of Climate Change. Springer. pp. 779-797.
    While mitigation and adaptation will help to protect us from climate change, there are harms that are beyond our ability to adapt. Some of these harms, which may have been instigated from historical emissions, plausibly give rise to duties of compensation. This chapter discusses several principles that have been discussed about how to divide climate duties—the polluter pays principle, the beneficiary pays principle, the ability to pay principle, and a new one, the polluter pays, then receives principle. The chapter introduces (...)
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  16. Compensation for Cures: Paying People to Participate in Challenge Studies.Jonathan Anomaly & Julian Savulescu - 2019 - Bioethics 33 (7):792-797.
    Antibiotic resistance is one of the most pressing public health problems humanity faces. Research into new classes of antibiotics and new kinds of treatments – including risky experimental treatments such as phage therapy and vaccines – is an important part of improving our ability to treat infectious diseases. In order to aid this research, we will argue that we should permit researchers to pay people any amount of money to compensate for the risks of participating in clinical trials, including ‘challenge (...)
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  17.  55
    Executive Compensation and Corporate Fraud in China.Martin J. Conyon & Lerong He - 2016 - Journal of Business Ethics 134 (4):669-691.
    This study investigates the relation between CEO compensation and corporate fraud in China. We document a significantly negative correlation between CEO compensation and corporate fraud using data on publicly traded firms between 2005 and 2010. Our findings are consistent with the hypothesis that firms penalize CEOs for fraud by lowering their pay. We also find that CEO compensation is lower in firms that commit more severe frauds. Panel data fixed effects and propensity score methods are used to demonstrate these effects. (...)
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  18.  18
    Compensating for research risk: permissible but not obligatory.Holly Fernandez Lynch & Emily A. Largent - 2020 - Journal of Medical Ethics 46 (12):827-828.
    When payment is offered for controlled human infection model research, ethical concerns may be heightened due to unfamiliarity with this study design as well as perceptions—and misperceptions—regarding risk. Against this backdrop, we commend Grimwade et al 1 for their careful handling of the relevant issues, coupling empirical and conceptual approaches. We agree with foundational elements of the authors’ analysis, including the acceptability of payment for research risk.1 However, in our view, it is preferable to treat payment for risk as a (...)
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  19.  70
    Compensation and reparation as forms of compensatory justice.Haig Khatchadourian - 2006 - Metaphilosophy 37 (3-4):429–448.
    Compensation and reparation are two parts or forms of compensatory or corrective justice. This essay aims, first, to distinguish, define, and analyze these two forms as against distributive and penal justice; and, second, to provide a moral justification of a system or social practice of compensation and of reparation, drawing on the ideas of Aristotle, William Blackstone, Bernard Boxill, John Rawls, and James Sterba. Then, by applying the results of the analysis to the first genocide of the twentieth century, the (...)
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  20. Compensation and Proportionality in War.Saba Bazargan-Forward - 2017 - In Finkelstein Claire, Larry Larry & Ohlin Jens David (eds.), Weighing Lives in War. Oxford University Press).
    Even in just wars we infringe the rights of countless civilians whose ruination enables us to protect our own rights. These civilians are owed compensation, even in cases where the collateral harms they suffer satisfy the proportionality constraint. I argue that those who authorize or commit the infringements and who also benefit from those harms will bear that compensatory duty, even if the unjust aggressor cannot or will not discharge that duty. I argue further that if we suspect antecedently that (...)
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  21.  16
    Disparate compensation policies for research related injury in an era of multinational trials: a case study of Brazil, Russia, India, China and South Africa.George Rugare Chingarande & Keymanthri Moodley - 2018 - BMC Medical Ethics 19 (1):8.
    Compensation for research related injuries is a subject that is increasingly gaining traction in developing countries which are burgeoning destinations of multi center research. However, the existence of disparate compensation rules violates the ethical principle of fairness. The current paper presents a comparison of the policies of Brazil, Russia, India, China and South Africa. A systematic search of good clinical practice guidelines was conducted employing search strategies modeled in line with the recommendations of ADPTE Collaboration. The search focused on three (...)
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  22. Compensation and Limits on Harm in Animal Research.Jake Earl - 2022 - Kennedy Institute of Ethics Journal 32 (3):313-327.
    Although researchers generally take great care to ensure that human subjects do not suffer very serious harms from their involvement in research, the situation is different for nonhuman animal subjects. Significant progress has been made in reducing unnecessary animal suffering in research, yet researchers still inflict severe pain and distress on tens of thousands of animals every year for scientific purposes. Some bioethicists, scientists, and animal welfare advocates argue for placing an upper limit on the suffering researchers may impose on (...)
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  23. Benefit sharing - from compensation to collaboration.Kadri Simm - 2021 - In Graeme T. Laurie (ed.), The Cambridge handbook of health research regulation. New York, NY: Cambridge University Press.
     
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  24. Compensation and Transworld Personal Identity.George Sher - 1979 - The Monist 62 (3):378-391.
    A natural way of viewing compensation is to see it as the restoration of a good or level of well-being which someone would have enjoyed if he had not been adversely affected by the act of another. This view underlies Nozick’s assertion that “something fully compensates … person X for Y’s action A if X is no worse off receiving it, Y having done A, than X would have been without receiving it if Y had not done A”; and it (...)
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  25.  55
    Financial compensation for deceased organ donation in China.Xiaoliang Wu & Qiang Fang - 2013 - Journal of Medical Ethics 39 (6):378-379.
    In March 2010, China launched a pilot programme of deceased donor organ donation in 10 provinces and cities. However, the deceased donor donation rate in China remains significantly lower than in Spain and other Western countries. In order to provide incentive for deceased donor organ donation, five pilot provinces and cities have subsequently launched a financial compensation policy. Financial compensation can be considered to include two main forms, the ‘thank you’ form and the ‘help’ form. The ‘thank you’ form is (...)
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  26. Responsibility, Compensation and Accident Law Reform.Nicole A. Vincent - 2007 - Dissertation, University of Adelaide
    This thesis considers two allegations which conservatives often level at no-fault systems — namely, that responsibility is abnegated under no-fault systems, and that no-fault systems under- and over-compensate. I argue that although each of these allegations can be satisfactorily met – the responsibility allegation rests on the mistaken assumption that to properly take responsibility for our actions we must accept liability for those losses for which we are causally responsible; and the compensation allegation rests on the mistaken assumption that tort (...)
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  27.  13
    CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK.Habiba Al-Shaer & Mahbub Zaman - 2019 - Journal of Business Ethics 158 (1):233-252.
    Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship between sustainability committees and independent external assurance on the inclusion of sustainability-related targets in CEO compensation contracts. Using a sample of UK FTSE350 companies for 2011–2015 and controlling for governance and firm characteristics, we find both board-level sustainability committees and sustainability reporting assurance have a positive and significant association with the inclusion of sustainability terms in compensation contracts. (...)
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  28.  92
    On Compensation and Return: Can The 'Continuing Injustice Argument' for Compensating for Historical Injustices Justify Compensation for Such Injustices or the Return of Property?Nahshon Perez - 2011 - Journal of Applied Philosophy 28 (2):151-168.
    This paper offers a critique of recent attempts, by George Sher and others to justify compensation to be paid to descendants of deceased victims of past wrongs. This recent attempt is important as it endeavours to avoid some well-known critiques of previous attempts, such as the non-identity problem. Furthermore, this new attempt is grounded in individual rights, without invoking a more controversial collectivist assumption. The first step in this critique is to differentiate between compensation and restitution. Once this important distinction (...)
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  29. Transgenerational Compensation.George Sher - 2005 - Philosophy and Public Affairs 33 (2):181-200.
  30. Compensation for Energy Infrastructures: Can a Capability Approach be More Equitable?Fausto Corvino, Giuseppe Pellegrini-Masini, Alberto Pirni & Stefano Maran - 2021 - Journal of Human Development and Capabilities 22 (2):197-217.
    In this article, we deal with the evaluation of the losses suffered by persons living in urban areas as a result of energy services. In the first part, we analyse how by adopting different informational foci we obtain contrasting interpersonal evaluations regarding the same loss. In the second part, we distinguish between a diachronic and a hypothetical/moralised threshold for harm in order to assess whether individuals are benefiting from or being harmed by a given energy service. Our argument is that (...)
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  31. Compensating for Impoverishing Injustices of the Distant Past.H. P. P. Lotter - 2005 - Politikon 32 (1):83-102.
    Calls for compensation are heard in many countries all over the world. Spokespersons on behalf of formerly oppressed and dominated groups call for compensation for the deeply traumatic injustices their members have suffered in the past. Sometimes these injustices were suffered decades ago by members already deceased. How valid are such claims to compensation and should they be honoured as a matter of justice? The focus of this essay is on these issues of compensatory justice. I want to look at (...)
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  32.  26
    Executive Compensation and Employee Remuneration: The Flexible Principles of Justice in Pay.Michel Magnan & Dominic Martin - 2019 - Journal of Business Ethics 160 (1):89-105.
    This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...)
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  33.  28
    Compensation and the Scope of Proportionality.Linda Eggert - 2022 - Proceedings of the Aristotelian Society 122 (3):358-368.
    This paper examines whether the prospect of compensation may render otherwise disproportionate harms proportionate. It argues that we should reject this possibility. Instead, it distinguishes duties of compensation as a requirement of rectificatory justice from a harm’s degree of compensability, and argues that only the latter is relevant to proportionality. On this view, failing to compensate constitutes a distinct wrong, while harms that are not adequately compensable carry extra weight in proportionality calculations. This explains how the prospect of compensation affects (...)
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  34. Compensation for Geoengineering Harms and No-Fault Climate Change Compensation.Pak-Hang Wong, Tom Douglas & Julian Savulescu - 2014 - The Climate Geoengineering Governance Working Papers.
    While geoengineering may counteract negative effects of anthropogenic climate change, it is clear that most geoengineering options could also have some harmful effects. Moreover, it is predicted that the benefits and harms of geoengineering will be distributed unevenly in different parts of the world and to future generations, which raises serious questions of justice. It has been suggested that a compensation scheme to redress geoengineering harms is needed for geoengineering to be ethically and politically acceptable. Discussions of compensation for geoengineering (...)
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  35.  33
    Executive Compensation and Employee Remuneration: The Flexible Principles of Justice in Pay.Michel Magnan & Dominic Martin - 2018 - Journal of Business Ethics 160:89–105.
    This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...)
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  36.  45
    Compensating Wrongless Historical Emissions of Grennhouse Gases.L. H. Meyer - 2004 - Ethical Perspectives 11 (1):20-35.
    Currently living people cannot be said to be wronged because of the wrongless emissons of greenhouse gases by past people. According to the usual subjunctive-historical understanding of harm, currently living people cannot be said to be harmed by the impact of greenhouse emissions on their well-being. By relying on a subjunctive-threshold notion of harm we can justify conclusions about both the present generation’s duties not to violate the rights of future generations, and the present generation’s duties to compensate currently living (...)
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  37.  8
    Compensation and reparations for victims and bystanders of the U.S. Public Health Service research studies in Tuskegee and Guatemala: Who do we owe what?Susan M. Reverby - 2020 - Bioethics 34 (9):893-898.
    Using the infamous research studies in Tuskegee and Guatemala, the article examines the difference between victims and bystanders. The victims can include families, sexual partners, and children not just the participants. There are also the bystanders in the populations who are affected, even vaguely, decades after the initial studies took place. Differing reparations for victims and bystanders through lawsuits and historical acknowledgments has to be part of broader discussions of historical justice, and the weighing of the impact of racism and (...)
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  38.  30
    Prosocial Compensation Following a Service Failure: Fulfilling an Organization’s Ethical and Philanthropic Responsibilities.Jean-Pierre Thomassen, Marijke C. Leliveld, Kees Ahaus & Steven Van de Walle - 2020 - Journal of Business Ethics 162 (1):123-147.
    Prosocial compensation is a corporate social responsibility practice that involves donating money to a charitable cause on behalf of customers as a means to compensate them for their loss after a service failure. In order to determine the effectiveness of PC, we carried out three experiments while also comparing its effectiveness within private and public settings. Experiment 1 focused on the signaling effects of communicating the promise to offer PC to potential customers in the event of service failure. Results show (...)
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  39. Compensated kidney donation: An ethical review of the iranian model.Alireza Bagheri - 2006 - Kennedy Institute of Ethics Journal 16 (3):269-282.
    : Iran has had a program of compensated kidney donation from living unrelated (LUR) donors since 1997. The aim of the program was to address the increasing demand for kidney transplantation in a morally sound manner. The program was successful in terms of increasing the number of kidneys available for transplantation. This paper presents a critical review of the program and its ethical status. Denying organ donors legitimate compensation because of the understandable fear of an organ trade is not morally (...)
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  40.  38
    Compensation for subjects of medical research: the moral rights of patients and the power of research ethics committees.S. Guest - 1997 - Journal of Medical Ethics 23 (3):181-185.
    Awareness of the morally significant distinction between research and innovative therapy reveals serious gaps in the legal provision for compensation in the UK for injured subjects of medical research. Major problems are limitations inherent in negligence actions and a culture that emphasises indemnifying researchers before compensating victims. Medical research morally requires compensation on a no-fault basis even where there is proper consent on the part of the research subject. In particular, for drug research, there is insufficient provision in the current (...)
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  41. Compensation for Historic Injustices: Completing the Boxill and Sher Argument.Andrew I. Cohen - 2009 - Philosophy and Public Affairs 37 (1):81-102.
  42.  11
    Compensated sex-integrated individual competitions in ski jumping: a response to Hämäläinen.Arvi Pakaslahti - 2017 - Sport, Ethics and Philosophy 11 (2):219-223.
    In this paper, I criticize Mika Hämäläinen’s recent argument for compensated sex-integrated individual competitions in ski jumping. I argue that Hämäläinen’s argument is problematic at least in four different ways. Two of my criticisms are intended to show that Hämäläinen ignores some important considerations which he should have discussed. On the other hand, I also argue that Hämäläinen’s argument is inherently flawed in two respects.
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  43. Compensation for Mere Exposure to Risk.Nicole A. Vincent - 2004 - Australian Journal of Legal Philosophy 29:89-101.
    It could be argued that tort law is failing, and arguably an example of this failure is the recent public liability and insurance (‘PL&I’) crisis. A number of solutions have been proposed, but ultimately the chosen solution should address whatever we take to be the cause of this failure. On one account, the PL&I crisis is a result of an unwarranted expansion of the scope of tort law. Proponents of this position sometimes argue that the duty of care owed by (...)
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  44.  17
    Compensation of Intellectual Disability in a Relational Dialogue on Down Syndrome.Fabiola Ribeiro de Souza & Silviane Bonaccorsi Barbato - 2020 - Outlines. Critical Practice Studies 21 (1):49-68.
    The historical-cultural theory of Intellectual Disability overcompensation/compensation is referenced in several studies, but little empirical evidence is presented to corroborate this thesis. In this work, 13 current studies were analysed about the behavioural profile of people with Down syndrome, a case of neurobiological ID, published in the last 15 years, in order to verify the possibility of dialogue with the theorizing about compensation. Despite contributing to an up to date understanding of DS, the results point to similarities between different scientific (...)
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  45.  50
    Disability compensation and responsibility.Alexander W. Cappelen, Ole Frithjof Norheim & Bertil Tungodden - 2010 - Politics, Philosophy and Economics 9 (4):411-427.
    It is a central political goal to secure disabled individuals the same opportunities as others to pursue their conception of a good life. This goal reflects an ambition to combine an egalitarian and a liberal moral intuition. In this article, we analyse how disabled individuals who take part in economic activity should be compensated in order to respect these two intuitions. The article asks how a system of disability compensation should be structured and what the level of such compensation should (...)
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  46.  59
    Compensation for Historical Emissions and Excusable Ignorance.Alexa Zellentin - 2014 - Journal of Applied Philosophy 32 (3):258-274.
    This article defends the idea of applying principles of corrective justice to the matter of climate change. In particular, it argues against the excusable ignorance objection, which holds that historical emissions produced at a time when our knowledge of climate change was insufficient ought to be removed from the equation when applying rectificatory principles to this context. In constructing my argument, I rely on a particular interpretation of rectificatory justice and outcome responsibility. I also address the individualism objection by showing (...)
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  47.  14
    Compensation of subjects for participation in biomedical research in resource – limited settings: a discussion of practices in Malawi.Wongani Nyangulu, Randy Mungwira, Nginanche Nampota, Osward Nyirenda, Lufina Tsirizani, Edson Mwinjiwa & Titus Divala - 2019 - BMC Medical Ethics 20 (1):1-5.
    Background Compensating participants of biomedical research is a common practice. However, its proximity with ethical concerns of coercion, undue influence, and exploitation, demand that participant compensation be regulated. The objective of this paper is to discuss the current regulations for compensation of research participants in Malawi and how they can be improved in relation to ethical concerns of coercion, undue influence, and exploitation. Main text In Malawi, national regulations recommend that research subjects be compensated with a stipend of US$10 per (...)
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  48. The Compensation Principle.Simkulet William - 2015 - Filosofiska Notiser 2 (1):47-60.
    In "Should Race Matter?," David Boonin proposes the compensation principle: When an agent wrongfully harms another person, she incurs a moral obligation to compensate that person for the harms she has caused. Boonin then argues that the United States government has wrongfully harmed black Americans by adopting pro-slavery laws and other discriminatory laws and practices following the end of slavery, and therefore the United States government has an obligation to pay reparations for slavery and discriminatory laws and practices to those (...)
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  49.  34
    Regulation, Compensation, and the Loss of Life: What Cost-Benefit Analysis Really Requires.Ty Raterman - 2012 - Ethics, Policy and Environment 15 (1):97-118.
    This paper defends two main claims. First: although it is easy to lose sight of this, what cost-benefit analysis really demands, in order to approve of a prospective policy, is that it be possible for those who would gain through the policy change to compensate those who would lose through it. And second: in cases where a policy change does, or can reasonably be expected to, lead to someone's death, the demand of compensability is much harder to satisfy than economists (...)
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  50.  83
    Executive compensation and earnings persistence.Allan S. Ashley & Simon S. M. Yang - 2004 - Journal of Business Ethics 50 (4):369-382.
    Governing boards utilize executive compensation contracts in an attempt to align executive actions with corporate goals. The objective is to ensure that executive performance provides value to the organization in terms of successful outcomes. A key performance criteria typically specified in CEO compensation contracts is earnings targets. However, using earnings as a performance evaluation may be problematic because some firms exhibit robust and sustained earnings over time (high earnings persistence), and other firms, such as high growth oriented firms, exhibit weak (...)
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