The ethics of creative accounting: Some Spanish evidence

'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the users of accounts to identify bias in accounting policy choices and make appropriate adjustments.In this paper we take the example of the Barcelona Football Club where the club management made three key accounting policy choices that presented a favourable position, and a supporters' club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan offices, with supporting notes making the impact of the accounting policy choices clear. We found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request.This result undermines the defence for creative accounting, based on the ability of users to identify manipulation.

In a better world (2011): the ethics of a doctor facing violence

The main theme"In a Better World" (S. Bier, 2011), is violence and its possible answers: forgiveness and revenge. The film revolves around a doctor Anton who works in a refugee camp in sub-Saharan Africa. His family lives in a quiet village in Denmark, where his teenage son suffers bullying at school. This movie shows the fragility of a modern society, normal in appearance but with deep fissures that reflect the tragedies plaguing much of the African continent. It helps to understand the reality experienced by more than 10 million refugees and 15 million internally displaced persons surviving in sub-Saharan Africa. H��vnen, the original title whose meaning in Spanish is revenge, invites reflection on another possible response to violence-forgiveness. It is an excellent film for teaching and learning issues related to humanitarian work developed by health professionals in refugee camps around world.

In a better world (2011): the ethics of a doctor facing violence

The main theme"In a Better World" (S. Bier, 2011), is violence and its possible answers: forgiveness and revenge. The film revolves around a doctor Anton who works in a refugee camp in sub-Saharan Africa. His family lives in a quiet village in Denmark, where his teenage son suffers bullying at school. This movie shows the fragility of a modern society, normal in appearance but with deep fissures that reflect the tragedies plaguing much of the African continent. It helps to understand the reality experienced by more than 10 million refugees and 15 million internally displaced persons surviving in sub-Saharan Africa. H��vnen, the original title whose meaning in Spanish is revenge, invites reflection on another possible response to violence-forgiveness. It is an excellent film for teaching and learning issues related to humanitarian work developed by health professionals in refugee camps around world.

Prolegomenon for an ethics of visibility in Hannah Arendt

This paper aims to discuss the Arendtian notions of appearance and perception in order to promote a displacement of those conceptions from the generally associated domain of passive apprehension of the faculty of knowledge towards the domain of a praxiology of action and language, based on an active perception. Arendt's appropriations on the Heideggerian "to take one's <it> place" (sich hin-stellen) will be discussed, as well as the Augustinian "finding oneself in the world" (diligere). A twofold disposition of appearance will be distinguished: producing and position, whose transposed to the Arendtian notion of world correspond, respectively, to fabrication (poiesis) of the world, man's objective in-between space, and to action (praxis) in the world, man's subjective in-between space. Those conceptual replacements, in a broad sense, uphold a closer imbrication between the activities of the mind and acting, stricto sensu, and consequently, foment not only the valorization of the public space, but the visibility of our acts and deeds as well, calling out the dignity of appearance in ethics.

Climate Change and Ethics of Geoengineering -- Implications Of Climate Emergency Ethics

Global climate change and intentional climate modification, i.e. geoengineering include various ethical problems which are entangled as a complex ensemble of questions regarding the future of the biosphere. The possibilities of catastrophic effects of climate change which are also called ���climate emergency��� have led to the emergence of the idea of modifying the atmospheric conditions in the form of geoengineering. The novel issue of weather ethics is a subdivision of climate ethics, and it is interested in ethical and political questions surrounding weather and climate control and modification in a restricted spatio-temporal scale. The objective of geoengineering is to counterbalance the adverse effects of climate change and its diverse corollaries in various ways on a large scale. The claim of this dissertation is that there are ethical justifications to claim that currently large-scale interventions to the climate system are ethically questionable. The justification to pursue geoengineering on the basis of considering its pros and cons, is inadequate. Moral judgement can still be elaborated in cases where decisions have to be made urgently and the selection of desirable choices is severely limited. The changes needed to avoid severe negative impacts of climate change requires commitment to mitigation as well as social changes because technical solutions cannot address the issue of climate change altogether. The quantitative emphasis of consumerism should shift to qualitative focus on the aspiration for simplicity in order to a move towards the objective of the continuation of the existence of humankind and a flourishing, vital biosphere.

Utilitarianism and Buddist ethics: a comparative approach to the ethics of animal research

This thesis explores the comparison utilitarianism and Buddhist ethics as they can be applied to animal research. It begins by examining some of the general discussions surrounding the use of animals in research. The historical views on the moral status of animals, the debate surrounding their use in animals, as well as the current 3R paradigm and its application in Canadian research are explored. The thesis then moves on to expound the moral system of utilitarianism as put forth by Jeremy Bentham and John Stuart Mill, as well as contemporary additions to the system. It also looks at the basics of Buddhist ethics well distinguishing the Mahayana from the Therevada. Three case studies in animal research are used to explore how both systems can be applied to animal research. It then offers a comparison as to how both ethical systems function within the field of animal research and explores the implications in their application on its practice.

Christian Education and the Ethics of Authenticity

A qualitative study was undertaken to explore the concept of authenticity in Christian education. The study was situated in the context of Christian schools in Ontario. Some of these schools have experienced declining enrolment and all of these schools face the challenge of being distinctive in a secular culture. To investigate the potential of the concept of authenticity for reclaiming the vision of Christian education, interviews were conducted with 3 experienced principals of Christian schools. Data analysis yielded an emergent conceptual framework of authenticity consisting of 5 concepts: authorship, relatedness, reflection, autonomy, and excellence. Authenticity was found to be a useful tool for school analysis of both the deep structures and the surface structures within Christian schools. To offset unauthentic tendencies that can arise within these schools, this study calls for an intentional use of the lens of authenticity to expose these tendencies and revitalize core expectations. Through the narratives shared by the Christian school principals, the study also develops a picture of the role of authentic Christian education in the development of the authentic Christian person.

Youth engagement: the ethics of inclusion and exclusion

This study focuses on the engagement of children and youth in their communities and the ways they are included in and excluded from community life. Using a content analysis of a small town United States newspaper over a one-year period, examples of engagement were identified and classified into 12 categories: programs, clubs and special events; fundraising and community service; business and community support; participation in community events; school events; athletic and other performances; employment; involvement in local planning and decision making; serving as a community representative; visibility and recognition; criminal activity and accidents; and use of public space. Examples of community exclusion were identified as well. Young people were engaged primarily through activities that were adult-directed or supervised, or organized through schools, churches, and youth clubs. There was little involvement in local planning, decision making, or activism. Some evidence existed of peer teaching, leadership, and self-initiated activities, as well as intentional efforts by adults to give youth a greater voice in community activities. Implications include several ethical issues regarding the role of young people in community life, particularly young children, and the need for greater awareness on the part of communities of the contributions young people can make.

The political ethics of health

This paper seeks to provide an overview of some of the main areas of debate that have emerged in recent years at the interface between theories of justice and health care. First, the paper considers various positions as to what the index of justice with respect to health ought to be. It warns on practical and principled grounds against conceptual inflation of the notion of "health" as it appears in theories of distributive justice. Second, it considers how various standards according to which goods ought to be distributed in a just society apply to debates within health care.

The Ethics Of Reconciling : Learning From Canada���s Truth And Reconciliation Commission

In 2008, the Truth and Reconciliation Commission of Canada (TRC) was initiated to address the historical and contemporary injustices and impacts of Indian Residential Schools. Of the many goals of the TRC, I focus on reconciliation and how the TRC aims to promote this through public education and engagement. To explore this, I consider two questions: 1) who does the TRC include in the process of reconciliation? And 2) how might I, as someone who is not Indigenous (specifically, as someone who is ���white���), be engaged by the TRC? Ethical queries arise which speak to broader concerns about the TRC���s capability to fulfill its public education goals. I raise several concerns about whether the TRC���s plan to convoke the col- lective will result in over-simplifying the process by relying on blunt, poorly defined identity categories that erase the heterogeneity of those residing in Canada, as well as the complexity of the conflict among us. I attempt to situate myself in-between proclamations of ���success��� or ���failure��� of the TRC, to better understand what can be learned from contested truths and experiences of uncertainty.

The Ethics of Refugee Aid

This paper examines the ethics of refugee aid, attempting to answer ���Why do States engage in refugee aid?��� Moving beyond the simplistic answer based on the notion of charity, which demonstrably fits ill with the essentially positivist methodology of conducting refugee aid, an ethical model is construed based on the Weberian concept of action as an instrument of rationality. This is supported with critical readings from Hannah Arendt, amongst others, and also my own experiences as a former UNHCR aid worker. However, although this model better captures ground realities, it negates the individuality and humanity of refugees. Thus refugee aid as a form of global, transnational justice will be presented, based on readings from Amartya Sen.

"The nothing that is" : An Ethics of Absence Within the Poetry of Wallace Stevens

Cette th��se se concentre sur ce que j'appelle ��l���espace n��gatif�� de la repr��sentation dans la po��sie de Stevens comme ��tant un v��ritable espace d'engagement politique, une interpr��tation qui se distingue de la plus grande partie de la critique sur Stevens. En suivant les ��crits philosophiques d'Emmanuel Levinas, j'affirme que l'emphase que Stevens place sur la repr��sentation de la repr��sentation elle-m��me ouvre un espace au-del�� des limites rigides de l'identit��-ce que Levinas appelle �� le je [sujet] semblable ��, permettant un contact authentique avec �� l'Autre�� ainsi qu���avec le concept de �� l'infini ��. Bien que Stevens s���est farouchement oppos�� �� la notion Romantique de la sublime transcendance, c���est-��-dire d'un espace cens�� exister en dehors des limites de l'imagination humaine, il se concerne n��anmoins avec l'exploration d'un espace au-del�� de l'identit�� individuelle. Pour Stevens, cependant, �� la transcendance�� est toujours, n��cessairement, li��e par les restrictions reconnues du langage humain et de l'imagination, et donc par la r��alit�� du monde perceptible. Toute �� transcendance�� qui est recherch��e ou atteinte, dans la po��sie de Stevens ne devrait donc pas - ma th��se affirme - ��tre entendu dans le sens sublime d��termin�� auparavant par les Romantiques. Une connexion plus appropri��e peut plut��t ��tre faite avec la transcendance concr��te et imm��diate d��crit par L��vinas comme le ��face �� face ��. L���attention que Stevens accordent aux notions concr��tes et imm��diates est souvent exprim�� �� travers son attention sur les qualit��s esth��tiques de la langue. Sa po��sie a en effet la po��sie pour sujet, mais pas dans le sens solipsiste qui lui est souvent attribu��. En se concentrant sur le processus actif et cr��ateur inh��rent �� l'��criture et �� la lecture de la po��sie, Stevens explore la nature de l'Etre lui-m��me. Je compare cette exploration dans le travail de Stevens �� celle du dessinateur, ou de l'artiste, et dans ma conclusion, je sugg��re les liens entre l'approche d'enqu��te de Stevens et celle d���artistes visuels contemporains qui se sont ��galement engag��s �� la figuration du processus cr��atif. L��� artiste sud-africain William Kentridge est mon exemple principal , en raison de sa conviction que la m��thode est intrins��quement li��e �� l'engagement politique et social.