Sister (Sr.) Marie Simone Roach, of the Sisters of St. Martha of Antigonish, Nova Scotia, died at the Motherhouse on 2 July 2016 at the age of 93, leaving behind a rich legacy of theoretical and practical work in the areas of care, caring and nursing ethics. She was a humble soul whose deep and scholarly thinking thrust her onto the global nursing stage where she will forever be tied to a central concept in nursing, caring, through her (...) Six Cs of Caring model. In Canada, she was the lead architect of the Canadian Nurses Association's first code of ethics, and her influence on revisions to it is still profound more than 35 years later. In this paper, four global scholars in nursing and ethics are invited to reflect on Sr. Simone's contribution to nursing and health‐care, and we link her work to nursing and health‐care going forward. (shrink)

The integrative memory model formalizes a new conceptualization of memory in which interactions between representations and cognitive operations within large-scale cerebral networks generate subjective memory feelings. Such interactions allow to explain the complexity of memory expressions, such as the existence of multiples sources for familiarity and recollection feelings and the fact that expectations determine how one recognizes previously encountered information.

Contents: "Analysis of Claude Bernard's Introduction to the Study of Experimental Medicine," "Two Unpublished Chapters from She Came to Stay," "Pyrrhus and Cineas," "A Review of The Phenomenology of Perception by Maurice Merleau-Ponty," "Moral Idealism and Political Realism," "Existentialism and Popular Wisdom," "Jean-Paul Sartre," "An Eye for an Eye," "Literature and Metaphysics," "Introduction to an Ethics of Ambiguity," "An Existentialist Looks at Americans," and "What is Existentialism?".

In these interviews from 1982 and 1985, I ask Beauvoir about her philosophical differences with Jean-Paul Sartre on the issues of voluntarism vs social conditioning and embodiment, individualism vs reciprocity, and ontology vs ethics. We also discuss her influence on Sartre's work, the problems with the current English translation of The Second Sex, her analyses of motherhood and feminist concepts of woman-identity, and her own experience of sexism.

Medicine is often thought of as a science of the body, but it is also a science of data. In some contexts, it can even be asserted that data drive health. This article focuses on a key piece of data technology central to contemporary practices of medicine: the medical record. By situating the medical record in the perspective of its history, we inquire into how the kinds of data that are kept at sites of clinical encounter often depend on informational (...) requirements that originate well outside of the clinic, in particular in health insurance records systems. Although this dependency of today's electronic medical records on billing requirements is widely lamented by clinical providers, its history remains little studied. Following the archaeology of medicine developed by Michel Foucault in The Birth of the Clinic and expanding his methodology in light of more recent contributions to the field of media archaeology, this article excavates some of the underexplored technological conditions that help constitute today's electronic medical record. If in some contexts, it is true that data drive health, then an archaeology of medical records helps reveal how health insurance records often impact clinical care and, by extension, health and disease. (shrink)

Yves R. Simon (1903-1961) was one of this century’s greatest students of the virtue of practical wisdom. Simon’s interest in this virtue ranged from ultimate theoretical and foundational concerns, such as the relationship between practical knowledge and science, to the most concrete and immediate questions regarding the role of practical wisdom in personal and social decision-making. These concerns occupied Simon from his earliest published writing to the final notes and correspondence he was working on at the moment of his untimely (...) death. Throughout his life, practical wisdom and its related philosophical ramifications emerge time and again at critical junctures, throwing into bold relief some of the deeper dimensions of questions as diverse as the nature of democracy, the concept of law, and the theory of work. Practical knowledge constitutes a unifying motif of Simon’s entire encyclopedic effort. This volume reconstructs what would have been Simon’s final sustained writing on practical knowledge. It includes reworking of some previously published material, especially the landmark 1961 essay, "Introduction to the Study of Practical Wisdom," possibly the best treatment of the concept of "command" in recent philosophical writing. But it also reproduces, in a form closely corresponding to Simon’s intention, material drawn from notes and schemata, concerning issues such as the relationship between moral science and wisdom, the nature of practical judgment, and the relationship between practical knowledge and Christian moral philosophy. Also included are previously unpublished letters to Jacques Maritain on the controversy surrounding the theoretical-practical and practico-practical syllogisms, as well as Maritain’s responses. The volume concludes with applications of Simon’s general theory to a critique of the concept of a social science and to the notion of Christian humanism. This volume will appeal to moral philosophers interested in a range of normative issues, as well as social scientists and readers concerned with the philosophical foundations of modern culture. Virtue moralist, in particular, will find in Simon one of the profoundest commentators on this tradition in normative ethics. (shrink)

Contemporary socio-political issues often seen as socially controversial and highly politicised topics, such as anthropogenic climate change, public scepticism over preventive public health measures during pandemics such as COVID-19, and Indigenous sovereignty, lands rights, and ways of knowing, being and doing, highlight the need for education to address such issues more effectively. Controversial issues do not exist in isolation. They are connected to questions of order, interpretation, meaning-making, ethics, and why and how we live, i.e., to philosophical questions. We argue (...) that philosophical inquiry is essential for dealing with controversial topics in the classroom. However, we point to the need for teachers to understand the role of the community of inquiry in addressing such topics. This has implications for teacher preparation. We, therefore, examine John Dewey’s use of experiential education to argue for rethinking teacher preparation, especially when dealing with controversial topics which point to the need for greater emphasis on how best to engage with them philosophically. To this end, we will argue in favour of a reconstruction of educational philosophy, specifically the community of inquiry, by integrating a Deweyan inspired place-based education that emphasises environment, experience, and social reconstruction learning. (shrink)

Like no other philosopher of this century, the late Yves R. Simon grappled with philosophical issues that still carry weight today. This collection of his essays explores an impressive range of genuinely foundational topics of philosophical inquiry. These essays discuss, among other topics, the relationship between faith and reason, the nature of sensation, and the various meanings of work. SimonOs significant contribution to philosophy through these varied essays is unquestionable, and this is the first such collection of his works. Philosopher (...) at Work will be indispensable for philosophers of all backgrounds. (shrink)

Economic inequality is a pressing issue that the global community must address in an urgent and detailed manner if global peace is to be sustained. This paper makes the claim that viable alternative solutions to global economic inequality can be found outside the boundaries of western capitalism. This claim is defended via three movements: first, a critique of Christian teachings on the common good is presented as a pathway to this economic alternative. Second, insights from Dr. Martin Luther King, Jr. (...) that call for strategic solidarity to help undo structures of inequality in our world are appropriated. Third, a cultural and philosophical notion of what it means to be human in African thought is presented as a means for justifying the relevance of the African ethic of Ubuntu as a global economic alternative; one that grounds cosmic flourishing in a vision and praxis of relationality and shared identity for all. Keywords: African Philosophy, Inequality, Political Theology, Ubuntu, Ujamaa, Wealth. (shrink)

Barely seventeen years into the twenty-first century, our world continues to be plagued by endless wars and violence. Africa is not immune from these crises. As many countries in Africa celebrate more than fifty years of independence from colonial rule, Africa is still the poorest continent in the world. Religious wars, genocides, ethnic and tribal cleansings have come to define the continent’s contemporary history. Corruption, nepotism, dictatorship, disregard for human life, tribalism, and many social vices are normalized realities in many (...) parts of the continent. Rather than despair, a radical refocusing on Africa’s rich history of hospitality that affirms the flourishing of all life ought to be embraced. This article aims to do exactly this by exploring Africa’s role and place in the history of three Abrahamic religions; Judaism, Christianity, and Islam. While celebrating Africa’s unique role as the gateway for the realization of divine hospitality, this article aims to serve as a witness to an ethic of life that is relevant for the global church’s vision and mission to a pluralistic world and for the mission of the churches of Africa to addressing the social, cultural, and political crises faced by the continent. To achieve these, this work appropriates a comparative theological method that sheds light on the centrality of Africa in these three Abrahamic religions with a bias for the flourishing of life. Keywords: Africa, Hospitality, Life, Christianity, Islam, Judaism. (shrink)

We argue that to face climate change, all education, from kindergarten to tertiary, needs to be underpinned by environmental education. Moreover, as a site of reframing, education when coupled with philosophy is a possible site of influencing societal reframing in order to re-examine our relations to nature or our natural environment. However, we contend that as philosophy has been largely absent from curricula, it is vital to redress this issue. Further, the environment cannot be viewed simply as subject matter for (...) study but, reconceptualised in the Indigenous sense as Place. Only in this way can we overcome the human-nature divide. We conclude that educators must look for what Plumwood calls ‘experiences that do not fit the dominant story’ to disrupt an important link in the chain of climate change by developing ‘traitorous identities’ able to challenge the dominant culture. (shrink)

In the context of long waiting time to access rehabilitation services, a large majority of settings use referral prioritization to help manage waiting lists. Prioritization practices vary greatly between settings and there is little consensus on how best to prioritize referrals. This paper describes the prioritization processes for physiotherapy services in Québec and its potential implications in terms of equity in access to services. This is a secondary analysis of a survey of outpatient physiotherapy departments conducted in 2015 across publicly (...) funded hospitals in Québec. In many settings, persons with acute orthopaedic conditions were prioritized while chronic conditions were given a lower priority. There were 72 different combinations of prioritization criteria used in outpatient physiotherapy departments. Variability was also observed in the type of personnel involved in the prioritization process, the number of priority levels used to rank the referrals and the source of information used to prioritize referrals. These results highlight potential issues regarding equity in access to physiotherapy services: the prioritization of persons with acute conditions to the detriment of those with chronic conditions, the lack of consensus on a fair prioritization process and the importance to adequately assess patients’ needs for treatment. Further research and interventions on prioritization criteria and processes are needed to ensure equitable access to physiotherapy services, especially in the public sector. (shrink)

Education as identity formation in Western-style liberal-democracies relies, in part, on neutrality as a justification for the reproduction of collective individual identity, including societal, cultural, institutional and political identities, many aspects of which are problematic in terms of the reproduction of environmentally harmful attitudes, beliefs and actions. Taking a position on an issue necessitates letting go of certain forms of neutrality, as does effectively teaching environmental education. We contend that to claim a stance of neutrality is to claim a position (...) beyond criticism. In the classroom this can also be an epistemically damaging position to hold. To further explore the problem of neutrality in the classroom, and to offer a potential solution, we will look to the philosophical community of inquiry pedagogy, and advocate for the addition of place-based education; a form of experiential education that promotes learning in local communities in which the school is situated, each with its own history, culture, economy and environment. However, how we understand ‘place’ is fundamental to understanding the potential of place-based education in giving students a ‘sense of place’—how they perceive a place, which includes place attachment and place meaning. To this end, we look to Indigenous understandings of Place and social reconstruction learning to inform place-based pedagogies. Doing so, we hold, opens a pathway to ethical education. (shrink)

For Yves R. Simon, philosophy has an affinity to science, not in the sense that philosophy is a mere metascience, a commentary on the sciences, but rather because it shares the same aim as science: the search for explanation. The philosophy Simon espouses is philosophical realism which, following Jacques Maritain, he prefers to call critical realism. Against the prejudice that only some version of philosophical idealism, be it critical or absolute, is capable of understanding positive science. Simon, in Foresight and (...) Knowledge, develops a philosophy of science form a realistic perspective. Philosophy of science or the critique of science, as it was known in France, is according to Simon, metahphysics in the exercise of its critical function. Simon selects as the central focus of the treatise the problem of determinism, causality, and chance. Simon shows that the concept “determinism” must be understood in different conceptual systems, such as a philosophy of nature and physics; in the latter, determinism is conceived as a possibility of certain and exact prediction. (shrink)

Dans le contexte actuel de longs délais d’attente pour accéder aux services de réadaptation, la grande majorité des établissements utilisent la priorisation des demandes de référence pour aider à gérer les listes d’attente. Les pratiques de priorisation varient grandement d’un milieu à l’autre et il y a peu de consensus sur la meilleure façon de prioriser les demandes de référence. Cet article décrit les processus de priorisation de services en physiothérapie au Québec et leurs implications potentielles en termes d’équité dans (...) l’accès aux services. Il s’agit d’une analyse secondaire d’une enquête menée en 2015 auprès des cliniques externes en physiothérapie (n=98 ; la proportion de participation était de 99 %) dans les hôpitaux publics du Québec. Dans de nombreux milieux, les personnes ayant une condition orthopédique aigüe étaient priorisées, tandis que les conditions chroniques recevaient une priorité moindre. Nous avons comptabilisé 72 combinaisons différentes de critères de priorisation utilisées dans les cliniques externes de physiothérapie. Nous avons également observé une variabilité dans le type de personnel impliqué dans le processus de priorisation, le nombre de niveaux de priorité utilisés pour classer les demandes de référence et la source d’information utilisée pour établir la priorisation. Ces résultats mettent en lumière des enjeux potentiels concernant l’équité dans l’accès aux services de physiothérapie : la priorisation des personnes atteintes de conditions aigües au détriment de celles atteintes de conditions chroniques, l’absence de consensus sur un processus de priorisation équitable et la nécessité d’évaluer adéquatement les besoins de traitement des patients. De futures recherches et interventions sur les critères et les processus de priorisation sont nécessaires pour assurer un accès équitable aux services de physiothérapie, en particulier dans le secteur public. (shrink)

This long-awaited book is the first English-language edition of.Simon’s first book, Critique de la connaissance morale (1934). Not only does this work clarify the first stages of Simon’s intellectual career, it is also a major contribution to moral philosophy. A Critique of Moral Knowledge addresses fundamental issues. How does moral knowledge differ from other practical knowledge? What is the relationship between the moral sense, moral philosophy, and cognition in action? Is politics moral philosophy or simply a neutral technique? This elegant (...) translation will be an important contribution to the conversation on philosophy, politics, religion, and ethics. (shrink)

Place-based education is founded on the idea that the student’s local community is one of their primary learning resources. Place-based education’s underlying educational principle is that students need to first have an experiential understanding of the history, culture, and ecology of the environment in which they are situated before tackling broader national and global issues. Such attempts are a step in the right direction in dealing with controversial issues in a democracy by providing resources for synthesising curriculum though theory (curriculum (...) content, including traditional subjects) and practice (practical learning as experiential education). Nevertheless, many place-based accounts discount Indigenous conceptions of place, which are integral to Indigenous ways of knowing, being and doing, especially in relation to the ontological relationship to Land and Country. Indigenous philosophy has the potential to inform what place-based education means by students developing a ‘sense of place’ when engaging with local communities as their ‘own’ place. In this article we re-imagine the community of inquiry as a place-responsive pedagogy by learning from Indigenous philosophy, and recentring Indigenous notions of place in experiential learning. In addition to exploring the pedagogical potential of a place-responsive account of the community of inquiry, we look to the implications for teacher preparation. (shrink)

Dating from her years as a philosophy student at the Sorbonne, this is the 1926-27 diary of the teenager who would become the famous French philosopher, author, and feminist, Simone de Beauvoir. Written years before her first meeting with Jean-Paul Sartre, these diaries reveal previously unknown details about her life and offer critical insights into her early philosophy and literary works. Presented here for the first time in translation and fully annotated, the diary is completed by essays from Barbara (...) Klaw and Margaret A. Simons that address its philosophical, historical, and literary significance. The volume represents an invaluable resource for tracing the development of Beauvoir’s independent thinking and influence on the world. (shrink)

The purpose of this text is to tell the story of the implementation of the _Act Respecting End-of-Life Care,_ referred to hereafter as _Law 2_ (Gouvernement du Québec, 2014) with an emphasis on the ambiguous role of ethics in the Interdisciplinary Support Groups (ISGs), created by Quebec's _Ministère de la santé et des services sociaux_ (MSSS). As established, ISGs provide “clinical, administrative and ethical support to health care professionals responding to a request for Medical aid in dying (MAiD)” (Gouvernement du (...) Québec, 2015). It is suggested that their composition includes the participation of a person with an expertise in ethics. These ISGs represent an important innovation for stakeholders involved in MAiD. To date, no scientific research has specifically addressed ISGs and little research has been conducted in other jurisdictions on the roles, operations and practices of MAiD support structures, especially the implication of ethics. Several ISGs have certainly developed promising practices that could benefit all stakeholders in the wider field of ethics and end of life. We will explore the development of ISGs in Quebec as a support structure for MAiD by highlighting the role that ethics has played (and should play) in these morally and humanly challenging situations. (shrink)

Special issue of the BERA Blog: 'Educators learning through communities of philosophical enquiry', edited by Joanna Haynes. In this blog post, we focus on the need for converting classrooms into place-responsive communities of inquiry that are essential to developing eco-citizen identities – identities that break with socially and environmentally harmful knowledge and habits.

Hate is widespread online, hits everyone, and carries negative consequences. Crowd moderation—user-assisted moderation through, e. g., reporting or counter-speech—is heralded as a potential remedy. We explore this potential by linking insights on online bystander interventions to the analogy of crowd moderation as a (lost) public good. We argue that the distribution of costs and benefits of engaging in crowd moderation forecasts a collective action problem. If the individual crowd member has limited incentive to react when witnessing hate, crowd moderation is (...) unlikely to manifest. We explore this argument empirically, investigating several preregistered hypotheses about the distribution of individual-level costs and benefits of response options to online hate using a large, nationally representative survey of Danish social media users (N = 24,996). In line with expectations, we find that bystander reactions, especially costly reactions, are rare. Furthermore, we find a positive correlation between exposure to online hate and withdrawal motivations, and a negative (n-shaped) correlation with bystander reactions. (shrink)

L'ouvrage publié réunit les actes d'une journée d'étude consacrée à L'imprévu et le droit, souhaitée par les doctorants et organisée par l'Ecole doctorale de droit comparé de l'Université Paris 1 Panthéon-Sorbonne. Le sujet est immédiatement apparu très riche. Si le terme d'imprévu n'est pas essentiellement juridique, il fait écho à des critères du droit tels que la prévisibilité d'une situation ou d'un texte, ou l'imprévisibilité d'un événement comme cause exonératoire de responsabilité. Il renvoie plus généralement à l'exigence de sécurité juridique (...) qui s'opposerait à l'imprévu juridique. En outre le contexte était des plus propices, quelle que soit la discipline concernée, droit public, droit privé et/ou droit pénal. L'imprévu est entendu comme tout ce qui n'a pas été prévu, tout ce qui arrive lorsqu'on ne s'y attend pas. Prévoir, c'est admettre comme probable. La question de l'imprévu confronté au droit est intéressante car les deux concepts semblent antinomiques. Le droit apparaît en effet comme quelque chose de figé, permettant de régler par anticipation les comportements humains. Il doit permettre à chacun de régler sa conduite puisque nul n'est censé ignorer la loi. Le droit doit donc être à la fois connu et prévisible dans ses effets même s'il n'en est pas toujours ainsi. La notion d'imprévu semble rencontrer le droit de deux manières. D'une part, il existe la norme imprévue : la norme nouvelle, la coutume en formation ou l'interprétation surprenante. Se posent alors les questions de la prévisibilité du droit, et corrélativement celle de la sécurité juridique. D'autre part, il y a le fait imprévu. La norme doit se saisir de comportements humains ou de situations de fait qui n'avaient pas été anticipés. L'appréhension du risque et de la survenance d'événements inattendus par des règles de droit préexistantes devient alors un enjeu essentiel. (shrink)

Avant de s'emparer de ce qu'elle sait, ou croit savoir, pour élaborer des théories, l'intelligence, lorsqu'elle s'éveille, est d'abord frappée par des évidences qui s'imposent à elle. A ce moment-là, l'intelligence est saisie, donc elle sort d'elle-même en s'ouvrant à la réalité, et elle en est consciente. Bref, elle tient une vérité. En même temps, ces lumières n'expliquent pas tout ;par conséquent, elles suscitent, tout naturellement, des questions. De là va naître ce que, à la suite de saint Thomas d'Aquin, (...) on a appelé :" la philosophie naturelle de l'esprit humain " qui, seule, peut nous délivrer, définitivement et objectivement, du relativisme et du vide, donc du désespoir. Point de départ de ces réflexions, la découverte de l'être et de sa nécessité dans l'évidence, intellectuelle qu'il y a quelque chose de bon et de beau en face de moi. A partir de là on discerne, certes, l'Erre perfection pure, mais surtout l'immatérialité de la connaissance, sans laquelle l'amour perd toute sa profondeur, et qui est le fondement de notre ressemblance à Dieu. C'est dire assez à quel point la foi suppose cette philosophie. Ces pages veulent s'adresser aux non-spécialistes, tout en essayant de répondre aux exigences de rigueur d'un esprit critique. Exercice difficile, mais à la hauteur de l'enjeu, exprimé de façon saisissante par Dimitri Karamazov :"Je suis fort peu instruit, frère, mais j'ai beaucoup songé à ces choses. Que de mystères accablent l'homme! Pénètre-les et reviens intact. ". (shrink)

Despite increased efforts to ensure diversity in genomic research, the exclusion of minority groups from data analyses and publications remains a critical issue. This paper addresses the ethical implications of these exclusions and proposes accountability for reasonableness (A4R) as a framework to promote fairness and equity in research. Originally conceived by Norman Daniels and James Sabin to guide resource allocation in the context of health policy, A4R emphasizes publicity, relevance of reasons, enforcement, and revision as essential for legitimacy and trust (...) in the decision‐making process. The authors argue that A4R is also relevant to resource allocation in research and that, if adequately informed and incentivized by funding agencies, institutional review boards, and scientific journals, researchers are well‐positioned to assess data‐selection justifications. The A4R framework provides a promising foundation for fostering accountability in genomics and other fields, including artificial intelligence, where lack of diversity and pervasive biases threaten equitable benefit sharing. (shrink)

The tradition of natural law is one of the foundations of Western civilization. At its heart is the conviction that there is an objective and universal justice which transcends humanity’s particular expressions of justice. It asserts that there are certain ways of behaving which are appropriate to humanity simply by virtue of the fact that we are all human beings. Recent political debates indicate that it is not a tradition that has gone unchallenged: in fact, the opposition is as old (...) as the tradition itself. By distinguishing between philosophy and ideology, by recalling the historical adventures of natural law, and by reviewing the theoretical problems involved in the doctrine, Simon clarifies much of the confusion surrounding this perennial debate. He tackles the questions raised by the application of natural law with skill and honesty as he faces the difficulties of the subject. Simon warns against undue optimism in a revival of interest in natural law and insists that the study of natural law beings with the analysis of “the law of the land.” He writes not as a polemicist but as a philosopher, and he writes of natural law with the same force, conciseness, lucidity and simplicity which have distinguished all his other works. (shrink)

From the moment Mary Poppins arrives at Number Seventeen Cherry-Tree Lane, everyday life at the Banks house is forever changed. This classic series tells the story of the world's most beloved nanny, who brings enchantment and excitement with her everywhere she goes. Featuring the charming original cover art by Mary Shepard, these new editions are sure to delight readers of all ages. Mary Poppins reappears just in time! According to her tape measure, Jane and Michael have grown (...) "Worse and Worse" since she went away. But the children won't have time to be naughty with all that Mary has planned for them. A visit to Mr. Twigley’s music box-filled attic, an encounter with the Marble Boy, and a ride on Miss Calico’s enchanted candy canes are all part of an average day out with everyone's favorite nanny. (shrink)

Morals and the Evolution of Man, a classical book, has been considered essential throughout the human history, and so that this work is never forgotten we at Alpha Editions have made efforts in its preservation by republishing this book in a modern format for present and future generations. This whole book has been reformatted, retyped and designed. These books are not made of scanned copies of their original work and hence the text is clear and readable.

From the Foreward by Mortimer J. Adler Of all the question or issues concerning human freedom, none is more fundamental in itself and in its consequences than the problem of free choice; and none has been the subject of more persistent and, at the same time, apparently irresolvable controversyThis bookis the perfect antidote for the errors, the misunderstandings or worse, the ignorances that beset the modern discussion of free choice. Even the reader who comes to this book with little or (...) no knowledge of the philosophical literature on the subjects that it treats cannot fail to appreciate its remarkable clarity, its felicitous combination of detailed concreteness with abstract precision, its exploration of common experience and its elucidation of common sense, and, above all, the intelligibility, reasonableness, and fairness of its exposition of free choice. (shrink)

Tax avoidance practices by Multinational Enterprises such as Google, Microsoft, Apple, Starbucks and others are increasingly under scrutiny both from a legal and an ethical perspective. In 2013, the OECD launched an ‘Action Plan’ to encourage the G20 countries to address Base Erosion and Profit Shifting through an internationally co-ordinated approach, arguing that tax avoidance represents a risk for tax revenues and tax fairness, potentially “undermining taxpayers voluntary compliance.” The analysis of tax avoidance in the existing business ethics literature suffers (...) from a black-and-white approach, contending either that tax avoidance is unethical or that, being legal, tax avoidance is also ethical. However, we believe that within tax avoidance practices there are important distinctions to be made. In this paper, we analyze the ethics of tax avoidance by identifying three different forms of avoidance practices: state-induced, strategic, and toxic avoidance. We develop a more nuanced approach reviewing both the ethical arguments in defense and the ethical issues associated with each form of tax avoidance. Finally, we propose an ethical framework that could assist executives and policy-makers in their decision-making concerning tax avoidance. (shrink)

Humans can recollect past events in details and/or know that an object, person, or place has been encountered before. During the last two decades, there has been intense debate about how recollection and familiarity are organized in the brain. Here, we propose an integrative memory model which describes the distributed and interactive neurocognitive architecture of representations and operations underlying recollection and familiarity. In this architecture, the subjective experience of recollection and familiarity arises from the interaction between core systems and an (...) attribution system. By integrating principles from current theoretical views about memory functioning, we provide a testable framework to refine the prediction of deficient versus preserved mechanisms in memory-impaired populations. The case of Alzheimer's disease is considered as an example because it entails progressive lesions starting with limited damage to core systems before invading step-by-step most parts of the model-related network. We suggest a chronological scheme of cognitive impairments along the course of AD, where the inaugurating deficit would relate early neurodegeneration of the perirhinal/anterolateral entorhinal cortex to impaired familiarity for items that need to be discriminated as viewpoint-invariant conjunctive entities. The integrative memory model can guide future neuropsychological and neuroimaging studies aiming to understand how such a network allows humans to remember past events, to project into the future, and possibly also to share experiences. (shrink)