The standard approach to treatment decision making for incapacitated patients often fails to provide treatment consistent with the patient’s preferences and values and places significant stress on surrogate decision makers. These shortcomings provide compelling reason to search for methods to improve current practice. Shared decision making between surrogates and clinicians has important advantages, but it does not provide a way to determine patients’ treatment preferences. Hence, shared decision making leaves families with the stressful challenge of identifying the patient’s preferred treatment (...) option. To address this concern, the present paper proposes to incorporate the use of a “Patient Preference Predictor” (PPP) into the shared decision-making process between surrogates and clinicians. A PPP would predict which treatment option a given incapacitated patient would most likely prefer, based on the individual’s characteristics and information on what treatment preferences are correlated with these characteristics. Use of a PPP is likely to increase the chances that incapacitated patients are treated consistent with their preferences and values and might reduce the stress and burden on their surrogates. Including a PPP in the shared decision-making process therefore has the potential to realize important ethical goals for making treatment decisions for incapacitated patients. The present paper justifies this approach on conceptual and normative grounds. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

With the past and future tense propositional operators in its syntax, a formal logical system for sortal quantifiers, sortal identity and (second order) quantification over sortal concepts is formulated. A completeness proof for the system is constructed and its absolute consistency proved. The completeness proof is given relative to a notion of logical validity provided by an intensional semantic system, which assumes an approach to sortals from a modern form of conceptualism.

Work in the setting of the recursively enumerable sets and their Turing degrees. A set X is low if X', its Turning jump, is recursive in $\varnothing'$ and high if X' computes $\varnothing''$ . Attempting to find a property between being low and being recursive, Bickford and Mills produced the following definition. W is deep, if for each recursively enumerable set A, the jump of $A \bigoplus W$ is recursive in the jump of A. We prove that there are no (...) deep degrees other than the recursive one. Given a set W, we enumerate a set A and approximate its jump. The construction of A is governed by strategies, indexed by the Turning functionals Φ. Simplifying the situation, a typical strategy converts a failure to recursively compute W into a constraint on the enumeration of A, so that $(W \bigoplus A)'$ is forced to disagree with Φ(-; A'). The conversion has some ambiguity; in particular, A cannot be found uniformly from W. We also show that there is a "moderately" deep degree: There is a low nonzero degree whose join with any other low degree is not high. (shrink)

Descriptive encyclopaedia of Indic philosophy.