733 resultados para ethical objections
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This book investigates the ethical values that inform the global carbon integrity system, and reflects on alternative norms that could or should do so. The global carbon integrity system comprises the emerging international architecture being built to respond to the climate change. This architecture can be understood as an 'integrity system'- an inter-related set of institutions, governance arrangements, regulations and practices that work to ensure the system performs its role faithfully and effectively. This volume investigates the ways ethical values impact on where and how the integrity system works, where it fails, and how it can be improved. With a wide array of perspectives across many disciplines, including ethicists, philosophers, lawyers, governance experts and political theorists, the chapters seek to explore the positive values driving the global climate change processes, to offer an understanding of the motivations justifying the creation of the regime and the way that social norms impact upon the operation of the integrity system. The collection focuses on the nexus between ideal ethics and real-world implementation through institutions and laws. The book will be of interest to policy makers, climate change experts, carbon taxation regulators, academics, legal practitioners and researchers.
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The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports.
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Resumen: Proponemos un análisis crítico de los fundamentos que sustentan la llamada “Ley de Muerte Digna” incorporada en la Ley que consagra la regulación de los derechos del paciente, historia clínica, consentimiento informado, (Art. 2º, inc. “e” párr. 2º de la Ley 26.529 modificada por la Ley 26.742), que introduce en nuestro país la existencia real de un sistema eutanásico formal sin fundamentos de orden científico, éticos e incluso jurídicos. ¿Es moralmente lícito suprimir la vida del enfermo terminal?, ¿la legalización de esta práctica eutanásica es la primera piedra de una nueva “cultura” de la vida? Entendemos que la llamada “tesis de la autonomía”, fundante de la reforma legislativa en cuestión, desde una óptica Bioética personalista, merece serias objeciones bioéticas ya que puede distorsionar gravemente el ejercicio de la medicina y la relación médico paciente.
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Resumen: Mientras que el marketing está asociado con prácticas negativas que involucran la explotación y la deshonestidad, Anton Jamnik afirma la necesidad de crear una teoría ética para éste. El artículo intenta brindar, por un lado, un breve bosquejo de las principales corrientes de la literatura de la ética del marketing y, por otro, participar de su desarrollo. El autor analiza los desafíos éticos que sur girán en el futuro, provenientes de tres fuentes distintas: las innovaciones tecnológicas, la influencia de la competencia global y la expansión de las actividades de mercado en áreas no tradicionales. Esto requerirá el desarrollo de una ética normativa realista. Para concluir, explica que la ética del marketing debería analizar hasta qué punto ha sido exitosa a la hora de resolver los desafíos éticos del mundo actual.
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Resumen: La terapia celular se guía por el principio “ante todo no dañar”. Sus promisorios resultados pueden cumplir con los objetivos de la medicina, sin embargo, hay ciertos aspectos en la investigación y desarrollo de terapéuticas con células troncales que se apartan de los fines propios de la medicina orientada en el paciente. El origen, almacenamiento y acceso a las células podrían generar cuestionamientos éticos. Las células provenientes de tejido adulto están libres de cuestionamientos y responden a la exigencia ética de no cosificar a la persona, aunque se ha advertido que la “pluripotencialidad inducida” sería capaz de conducir a riesgos graves. Condicionamientos circundantes influyen en la información, la eficacia, la prevención del daño, la proporcionalidad de las prácticas y la inclusión de los pacientes.
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Woods, T. (2006). 'Preferring the wrong way': Mapping the Ethical Diversity of US Twentieth-Century Poetry. In C. Bigsby (Ed.), The Cambridge Companion to Modern American Culture (pp.450-468). Cambridge: Cambridge University Press. RAE2008
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Editorial for Bioethics 2016. 30:(2)
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The aim of the present article is to analyse the Apology in its aspect of time. When defending himself against the charges, Socrates appeals to the past, the present and the future. Furthermore, the philosopher stresses the meaning of the duration of time. Thus, the seems to suggest that all really important activities demand a long time to benefit, since they are almost invariably connected with greater efforts. While the dialogue proves thereby to be an ethical one, the various time expressions also gain an ethical dimension.
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Like other emerging economies, India's quest for independent, evidence-based, and affordable healthcare has led to robust and promising growth in the clinical research sector, with a compound annual growth rate (CAGR) of 20.4% between 2005 and 2010. However, while the fundamental drivers and strengths are still strong, the past few years witnessed a declining trend (CAGR -16.7%) amid regulatory concerns, activist protests, and sponsor departure. And although India accounts for 17.5% of the world's population, it currently conducts only 1% of clinical trials. Indian and international experts and public stakeholders gathered for a 2-day conference in June 2013 in New Delhi to discuss the challenges facing clinical research in India and to explore solutions. The main themes discussed were ethical standards, regulatory oversight, and partnerships with public stakeholders. The meeting was a collaboration of AAHRPP (Association for the Accreditation of Human Research Protection Programs)-aimed at establishing responsible and ethical clinical research standards-and PARTAKE (Public Awareness of Research for Therapeutic Advancements through Knowledge and Empowerment)-aimed at informing and engaging the public in clinical research. The present article covers recent clinical research developments in India as well as associated expectations, challenges, and suggestions for future directions. AAHRPP and PARTAKE provide etiologically based solutions to protect, inform, and engage the public and medical research sponsors.