The World Medical Association (WMA), the global representation of the medical profession, first adopted the International Code of Medical Ethics (ICoME) in 1949 to outline the professional duties of physicians to patients, other physicians and health professionals, themselves and society as a whole. The ICoME recently underwent a major 4-year revision process, culminating in its unanimous adoption by the WMA General Assembly in October 2022 in Berlin. This article describes and discusses the ICoME, its revision process, the controversial and uncontroversial (...) issues, and the broad consensus achieved among WMA constituent members, representing over 10 million physicians worldwide. The authors analyse the ICoME, including its response to contemporary changes and challenges like ethical plurality and globalisation, in light of ethical theories and approaches, reaching the conclusion that the document is a good example of international ethical professional self-regulation. (shrink)

This is a reading of Gilles Deleuze’s masterpiece Logic of Sense. It provides a thorough and systematic reading of Deleuze’s book by focusing on the aspects that are neglected in the existing literature. Specifically, the claim that Deleuze’s Logic of Sense provides a convincing answer for the most important question of the history of philosophy regarding the relation between thought and existence as well as the relation between logic and ontology is defended. The answer is that if thought is related (...) to existence, logic is supposed to be, not the logic of essence, but rather the logic of sense. This analysis s pursued respectively through Deleuze’s readings of Frege, the ancient Stoics, Lewis Carroll, Kant, Lautman, Leibniz, and Melanie Klein. (shrink)

While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this (...) view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation. (shrink)

There is an assumption in virtue epistemology that epistemic virtues are the same in different times and places. In this paper, however, I examine this assumption in the practice of medicine as a paradigm example. I identify two different paradigms of medical practice, one before and the other after the rise of bioethics in 1960s. I discuss the socially defined role and function of physicians and the epistemic goals of medical practice in these two periods to see how these elements (...) affect the necessary epistemic virtues for physicians. I conclude that epistemic virtues of medical practice differ in these two periods according to the differing epistemic goals and the socially defined function of physicians. In the end, I respond to the possible objections to my thesis based on the distinction between skill and virtue. (shrink)

In Bioethics and Secular Humanism: The Search for a Common Morality, Tristram Engelhardt examines various possibilities of finding common ground for moral discourse among people from different traditions and concludes their futility. In this paper I will argue that many of the assumptions on which Engelhardt bases his conclusion about the impossibility of a content-full secular bioethics are problematic. By starting with the notion of moral strangers, there is no possibility, by definition, for a content-full moral discourse among moral strangers. (...) It means that there is circularity in starting the inquiry with a definition of moral strangers, which implies that they do not share enough moral background or commitment to an authority to allow for reaching a moral agreement, and concluding that content-full morality is impossible among moral strangers. I argue that assuming traditions as solid and immutable structures that insulate people across their boundaries is problematic. Another questionable assumption in Engelhardt’s work is the idea that religious and philosophical traditions provide content-full moralities. As the cardinal assumption in Engelhardt’s review of the various alternatives for a content-full moral discourse among moral strangers, I analyze his foundationalist account of moral reasoning and knowledge and indicate the possibility of other ways of moral knowledge, besides the foundationalist one. Then, I examine Engelhardt’s view concerning the futility of attempts at justifying a content-full secular bioethics, and indicate how the assumptions have shaped Engelhardt’s critique of the alternatives for the possibility of content-full secular bioethics. (shrink)

Bioethics mediation is increasingly used as a method in clinical ethics cases. My goal in this paper is to examine the implicit theoretical assumptions of the bioethics mediation method developed by Dubler and Liebman. According to them, the distinguishing feature of bioethics mediation is that the method is useful in most cases of clinical ethics in which conflict is the main issue, which implies that there is either no real ethical issue or if there were, they are not the key (...) to finding a resolution. I question the tacit assumption of non-normativity of the mediation method in bioethics by examining the various senses in which bioethics mediation might be non-normative or neutral. The major normative assumption of the mediation method is the existence of common morality. In addition, the four-principle formulation of the theory articulated by Beauchamp and Childress implicitly provides the normative content for the method. Full acknowledgement of the theoretical and normative assumptions of bioethics mediation helps clinical ethicists better understand the nature of their job. In addition, the need for a robust philosophical background even in what appears to be a purely practical method of mediation cannot be overemphasized. Acknowledgement of the normative nature of bioethics mediation method necessitates a more critical attitude of the bioethics mediators towards the norms they usually take for granted uncritically as valid. (shrink)

We thank our commentators for their thoughtful responses to our paper1 covering among other issues the relationships of ethics law and professional codes, the tensions between ethical universalism and cultural relativism and the phenomenon of moral judgement required when ethical norms conflict, including the norms of patient care versus obligations to others both now and in the future. Although the comments deserve more extensive discussion, in what follows we respond briefly to specific aspects of each commentary and remind readers that (...) professional codes of ethics are necessarily brief and that the International Code of Medical Ethics (ICoME) explicitly refers to the World Medical Association’s (WMA) mutually concordant and far more extensive ‘body of policies’.2 Sarela raises a fundamental and, as stated in the commentary, unresolved debate: ‘should ethics shape law or is it the converse’?3 We understand the ‘global medical ethos’ represented in the WMA’s revised ICoME to be firmly embedded in the assumption that ethics should shape law and that only where laws are so shaped do people governed by them have an ethical obligation to obey them. For the medical profession, laws permitting participation in torture or other cruel, inhuman or degrading practices and punishments are categorically unethical, and therefore, doctors must not facilitate or participate in them—difficult as it may be for some doctors in some regions or environments to act accordingly. Schantz and Mansoori claim that ‘if a code of ethics is an act of professional self-regulation and professional self-regulation is community-dependent, then a code of ethics cannot be …. (shrink)

Organ donation is a life-saving process for patients suffering from an advanced organ failure. A disparity between donated organs and required organs for transplantation is one of the major problems in Iran. Since personal attitudes about organ donation is a main factor influencing willingness to donate organ, the present study sought to provide a deeper understanding of the attitudes of university students in Iran regarding organ donation. This qualitative study was conducted in 2016. Semi-structured interviews were held for collecting data (...) from eighty five students from various universities in Hamadan city, Iran. Using a purposive sampling method, the students were selected based on the maximum variation. The content analysis method was used for data analysis by the research team and criteria for the study’s rigor was considered. Overall, the students had positive attitudes toward organ donation by brain-dead patients. Nevertheless, not of them stated that they would become an organ donor. During the data analysis, 376 primary codes, 13 categories, and 6 themes were developed. Themes were “cognitive readiness”, “mediators of decision making”, “beliefs and motivations”, “interactions with the health system”, “dependency”, and “integrity of the body”. Also, thirteen sub-themes were developed. Many factors influence the students’ attitudes toward organ donation. Identification and explanation of these factors can help healthcare managers and policymakers for planning and improving the organ donation culture in the society. (shrink)

This paper endeavors to argue that Derrida’s deconstructionist ethics can be construed as an embodiment of immanent ethics. To achieve this goal, it commences with Friedrich Nietzsche’s articulation of immanent ethics, drawing a contrast with formalist and conformist accounts of morality, exemplified in Kant. Following that, the paper explores the ethical thoughts of Michel Foucault and Gilles Deleuze to establish a connection between immanent ethics and the problem of life. In this context, we observe how immanent ethics redirects ethical concerns (...) from human consciousness to the domain of life, modes of existence, the unconscious desire and its exteriority. Within this framework, the paper characterizes Derrida’s ethics of deconstruction as a convergence of the immanence of deconstruction and deconstruction as a creative mode of life. As a result, Derrida’s formulation of ethical challenges within the context of aporias, impossibility, and responsibility can be understood as a call for resistance against conformity to established forms of life. This imbues deconstruction with an intrinsic ethical-political character. (shrink)

We present algebraic semantics for the classical logic of proofs based on Boolean algebras. We also extend the language of the logic of proofs in order to have a Boolean structure on proof terms and equality predicate on terms. Moreover, the completeness theorem and certain generalizations of Stone’s representation theorem are obtained for all proposed algebras.

Legal tech is growing, and its growth provokes anxieties about the future of the legal profession as such. In this article, we examine the impact of legal tech on the central role of lawyers at law firms in crafting an imagined ‘right legal answer’ by drawing on Duncan Kennedy’s suggestion that a claim to the rightness of one’s legal propositions is a central characteristic of the legal profession. We first ask how changes in the organisation of legal services affect the (...) ability of lawyers at law firms to produce that ‘right legal answer’. While legal tech only exacerbates already ongoing processes of eradication of routine tasks, we find that it continues to mask the role of ideology in arriving at a right legal answer under a new layer of technological projection. Second, we ask how lawyers’ ability to produce ‘the right legal answer’ is affected by, first, expert systems and, second, a legal tech application named Bryter, representing a no-code system. We find that expert systems do not permit to uphold the unity of the lawyer required for Kennedy’s model of the right legal answer, but that no-code systems as Bryter do so. No-code systems can be reduced to a slogan: Have the lawyer, but evict her ideological temptations more efficiently than before! (shrink)

In Western literatures, "conflict" is a general term that refers to discord between two or more entities. In Islamic jurisprudence, however, in addition to the term "conflict", there is another term which is called tazāhum. The two terms, however, have different definitions. Conflict between two concepts, for instance, indicates that one is right and the other is wrong, while tazāhum does not necessarily have to be between right and wrong, and may appear between two equally right concepts. Moreover, conflict exists (...) on a legislative level, while tazāhum is a matter of obedience and adherence, meaning that in practice, both sides cannot continue to coexist. Conflict of interest is a known term in Western literatures, and according to D.F. Thompson, it refers to a situation where professional judgment regarding a primary interest is improperly and unjustifiably influenced by a secondary interest. Taking into account Thompson's definition and the distinction between "conflict" and "tazāhum", the English term "conflict of interest" translates to "tazāhum of interest" in Islamic jurisprudence as it refers to a person's action without reflecting right or wrong, and simply concerns priority of one interest over another. The resolution to tazāhum in Islamic jurisprudence lies in two principles: the principle of significance and the principle of choice. For instance, in case of conflict or tazāhum between the interests of patient and physician, the patient's interest should be the main concern based on the principle of significance. Although Western literatures propose methods such as disclosure or prohibition in order to resolve conflict of interest, the foundation for these solutions seems to have been the principle of significance. (shrink)

Theoretically, corporate social responsibility should be embedded in corporate governance structures. This paper presents evidence that this is not the case for listed UK companies. Our evidence shows that in the presence of less stringent regulatory requirements, companies tend to disclose less social information in comparison to mandatory governance information. The observed positive association between social and governance information disclosure levels provides supporting evidence that companies with more transparent governance structures tend to be socially conscientious. The paper also empirically shows (...) that the level of social information disclosure tends to vary with the size and industrial affiliation of companies, providing further evidence that listed UK companies are still treating social information as a tool to project a legitimate image. (shrink)

Today is an official holiday. It is Thursday the 11th of Ordibehesht or the 1st of May and it is a public holiday here. But this isn't because it's International Worker's Day, but because of the anniversary of the death of the prophet Mohammed. But for those of us who are second-class citizens (or to use the term that Mesbah Yazdi has coined for us merely 'ambulant pieces of flesh attached to legs', for those of us who are of no (...) use to the 'Islamic regime' -- which should in truth be referred to as 'the greatest human tragedy in the memory of recent human civilization') it makes no difference what day it is. I was up all night glued to the computer screen 'to earn my daily bread'. (Here I use the hackneyed expression 'to earn my bread' to mean precisely that and nothing more). At about 6:30 or 7:00am I fell sleep and managed briefly to flee the weight of my troubles, the totality of which I am now used to, knowing all the while that they will one day spell my end: exhaustion, back aches, eye strain, headaches, heart palpitations, and the thousand other terrible things. I was shattered. What do Mullahs know about such things? (shrink)

In “Iteration, Reiteration, Repetition”, Quentin Meillassoux accuses Deleuze of forming a subjectalist philosophical system, that is to say, despite his critiques of subjectivism and representationalism, Deleuze absolutizes the correlation between thought and being, while failing to grasp absolute exteriority. Meillassoux’s main argument in support of this claim is his interpretation of Deleuze’s ideas of “intensity” and “intensive difference” as a “difference of degree” instead of a “difference in nature”. In this paper, I argue against Meillassoux’s reading, and claim that, in (...) his early works, Deleuze constructs a transcendental philosophy very different from Kantian transcendentalism, in which exteriority is graspable through the evental aspects of our experience. Meillassoux accuses Deleuze of being a philosopher of continuity and homogeneity, and believes that the only way to evade subjectalism is by establishing a Cartesian dualism of subjective and objective realms. I claim, however, that Deleuze is the true philosopher of heterogeneity, and that continuity in Deleuze’s thought is simply a means of inducing heterogeneity everywhere. In order to reach the absolute, we do not need to establish a sharp dualism; what we need is a Deleuzian version of transcendental realism, which induces transcendental/empirical distinction everywhere, into both the inorganic and organic realms. (shrink)

Background: Rationing of various needed services, for example, nursing care, is inevitable due to unlimited needs and limited resources. Rationing of nursing care is considered an ethical issue since it requires judgment about potential conflicts between personal and professional values. Objectives: The present research sought to explore aspects of rationing nursing care in Iran. Research design: This study applied qualitative content analysis, a method to explore people’s perceptions of everyday life phenomena and interpret the subjective content of text data. Data (...) collection was performed through in-depth, unstructured, face-to-face interviews with open-ended questions. Participants and research context: The study population included Iranian nurses of all nursing positions, from clinical nurses to nurse managers. Purposive sampling was employed to select 15 female and 3 male nurses (11 clinical nurses, 3 supervisors, 1 matron, 1 nurse, and 2 members of the Nursing Council) working in hospitals of three cities in Iran. Ethical considerations: The study protocol was approved by Tehran University of Medical Sciences (91D1302870). Written informed consent was also obtained from all participants. Findings: According to the participants, rationing of nursing care consisted of two categories, that is, causes of rationing and consequences of rationing. The first category comprised three subcategories, namely, patient needs and demands, routinism, and VIP patients. The three subcategories forming the second category were missed nursing care, patient dissatisfaction, and nurses’ feeling of guilt. Conclusion: Levels at which healthcare practices are rationed and clarity of the rationing are important structural considerations in the development of an equal, appropriate, and ethical healthcare system. Moreover, the procedure of rationing is critical as it not only influences people’s lives but also reflects the values that dominate in the society. Therefore, in order to minimize the negative consequences of rationing of nursing care, further studies on the ethical dimensions of this phenomenon are warranted. (shrink)

This article reviews the development of a new set of practices within modern medicine that can generally be called “cosmetic medicine,” practices that include cosmetic surgery, cosmetic dermatology, and cosmetic gynecology. I argue that the development of such fields indicates a fundamental change in the practice of medicine. After reviewing the possible explanations proposed for such developments, in order to indicate the social and cultural origin of the driving forces, I discuss the implications of these revolutionary changes for the perceived (...) goal of medicine. Of particular importance is the development of beauty as the main goal in cosmetic medicine. The development of the new fields supports the idea that... (shrink)

A discussion of what operates from "within" formal agency as irreal surplus to artworks and how otherwise discursive systems become abstracted by the artwork. Text by Gavin Keeney. Images by Parsa Khalili.

The Declaration of Geneva is one of the core documents of medical ethics. A revision process was started by the World Medical Association in 2016. The WMA has also used this occasion to examine how the Declaration of Geneva is used in countries throughout the world by conducting a survey of all WMA constituent members. The findings are highly important and raise urgent questions for the World Medical Association and its National Medical Associations : The Declaration of Geneva is only (...) rarely used as an oath text despite the fact that physicians’ oaths are generally widespread. This is not consistent with the intention and claim of the Declaration of Geneva. The article then discusses three questions. Should there be one single binding oath? Which organization should be responsible for such an oath? Which oath is the most obvious candidate? In a globalized world and despite all cultural diversity, the medical profession should have one core moral basis which is binding for physicians all over the world. The most obvious candidate for an oath incorporating this moral basis is the Declaration of Geneva. (shrink)

Divided into five parts, the book provides general background information on Biruni's time, his world, and his life. It includes the full names of the 183 books written by Biruni. The titles of these books are given in Arabic, Persian, transliteration of the Arabic title, and English, and they are all annotated and if available the number of folios is given for each one. A list of available references in English on Biruni, including articles, bibliographies, books, internet sites, a dissertation, (...) and even a film. A list of Persian reference sources is also included. (shrink)

In this article, we discuss ethical issues related to using and disclosing artificial intelligence (AI) tools, such as ChatGPT and other systems based on large language models (LLMs), to write or edit scholarly manuscripts. Some journals, such as Science, have banned the use of LLMs because of the ethical problems they raise concerning responsible authorship. We argue that this is not a reasonable response to the moral conundrums created by the use of LLMs because bans are unenforceable and would encourage (...) undisclosed use of LLMs. Furthermore, LLMs can be useful in writing, reviewing and editing text, and promote equity in science. Others have argued that LLMs should be mentioned in the acknowledgments since they do not meet all the authorship criteria. We argue that naming LLMs as authors or mentioning them in the acknowledgments are both inappropriate forms of recognition because LLMs do not have free will and therefore cannot be held morally or legally responsible for what they do. Tools in general, and software in particular, are usually cited in-text, followed by being mentioned in the references. We provide suggestions to improve APA Style for referencing ChatGPT to specifically indicate the contributor who used LLMs (because interactions are stored on personal user accounts), the used version and model (because the same version could use different language models and generate dissimilar responses, e.g., ChatGPT May 12 Version GPT3.5 or GPT4), and the time of usage (because LLMs evolve fast and generate dissimilar responses over time). We recommend that researchers who use LLMs: (1) disclose their use in the introduction or methods section to transparently describe details such as used prompts and note which parts of the text are affected, (2) use in-text citations and references (to recognize their used applications and improve findability and indexing), and (3) record and submit their relevant interactions with LLMs as supplementary material or appendices. (shrink)

This intriguing work offers a new perspective on Islamic Peripatetic philosophy, critiquing modern receptions of such thought and highlighting the contribution it can make to contemporary Western philosophy. Mohammad Azadpur focuses on the thought of Alfarabi and Avicenna, who, like ancient Greek philosophers and some of their successors, viewed philosophy as a series of spiritual exercises. However, Muslim Peripatetics differed from their Greek counterparts in assigning importance to prophecy. The Islamic philosophical account of the cultivation of the soul to (...) the point of prophecy unfolds new vistas of intellectual and imaginative experience and accords the philosopher an exceptional dignity and freedom. With reference to both Islamic and Western philosophers, Azadpur discusses how Islamic Peripatetic thought can provide an antidote to some of modernity’s philosophical problems. A discussion of the development of later Islamic Peripatetic thought is also included. (shrink)

Background: The concept of patient advocacy is still poorly understood and not clearly conceptualized. Therefore, there is a gap between the ideal of patient advocacy and the reality of practice. In order to increase nursing actions as a patient advocate, a comprehensive and clear definition of this concept is necessary. Research objective: This study aimed to offer a comprehensive and clear definition of patient advocacy. Research design: A total of 46 articles and 2 books published between 1850 and 2016 and (...) related to the concept of patient advocacy were selected from six databases and considered for concept analysis based on Rodgers’ evolutionary approach. Ethical considerations: This study was approved by the Research Ethics Committee of Tarbiat Modares University. Findings: The attributes of patient advocacy are safeguarding (track medical errors, and protecting patients from incompetency or misconduct of co-workers and other members of healthcare team), apprising (providing information about the patient’s diagnosis, treatment, and prognosis, suggesting alternatives of healthcare, and providing information about discharge program), valuing (maintaining self-control, enabling patients to make decisions freely, maintaining individualization and humanity, maintaining patient privacy, and acting in the patients’ values, culture, beliefs, and preferences), mediating (liaison between patients, families, and healthcare professionals, being patients’ voice, and communicate patient preferences and cultural values to members of the healthcare team), and championing social justice in the provision of healthcare (confronting inappropriate policies or rules in the healthcare system, identifying and correcting inequalities in delivery of health services, and facilitating access to community health services and health resources). Discussion and conclusion: The analysis of this concept can help to develop educational or managerial theories, design instruments for evaluating the performance of nurses in patient advocacy, develop strategies for enhancing patient advocacy, and improve the safety and quality of nursing care in the community and healthcare system. (shrink)

We present an axiomatization for Basic Propositional Calculus BPC and give a completeness theorem for the class of transitive Kripke structures. We present several refinements, including a completeness theorem for irreflexive trees. The class of intermediate logics includes two maximal nodes, one being Classical Propositional Calculus CPC, the other being E1, a theory axiomatized by T → ⊥. The intersection CPC ∩ E1 is axiomatizable by the Principle of the Excluded Middle A V ∨ ⌝A. If B is a formula (...) such that → B is not derivable, then the lattice of formulas built from one propositional variable p using only the binary connectives, is isomorphically preserved if B is substituted for p. A formula → B is derivable exactly when B is provably equivalent to a formula of the form → A) →. (shrink)

This article explores the impact of an Increase in the average Number of Authors per Publication on known ethical issues of authorship. For this purpose, the ten most common ethical issues associated with scholarly authorship are used to set up a taxonomy of existing issues and raise awareness among the community to take precautionary measures and adopt best practices to minimize the negative impact of INAP. We confirm that intense international, interdisciplinary and complex collaborations are necessary, and INAP is an (...) expression of this trend. However, perverse incentives aimed to increase institutional and personal publication counts and egregious instances of guest or honorary authorship are problematic. We argue that whether INAP is due to increased complexity and scale of science, perverse incentives or undeserved authorship, it could negatively affect known ethical issues of authorship at some level. In the long run, INAP depreciates the value of authorship status and may disproportionately impact junior researchers and those who contribute to technical and routine tasks. We provide two suggestions that could reduce the long-term impact of INAP on the reward system of science. First, we suggest further refinement of the CRediT taxonomy including better integration into current systems of attribution and acknowledgement, and better harmony with major authorship guidelines such as those suggested by the ICMJE. Second, we propose adjustments to the academic recognition and promotion systems at an institutional level as well as the introduction of best practices. (shrink)

Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting firms, that a selection-socialization effect exists in the accounting profession that results in hiring accountants with disproportionately higher levels of the Sensing/thinking (ST) cognitive style. This finding is important and relevant because we also find that the ST cognitive style is associated with relatively low levels (...) of ethical reasoning, regardless of gender. This finding implies a need for emphasis on the ethical training of accountants. The results also suggest that accounting firms should consider recruiting accountants with cognitive styles associated with relatively higher levels of ethical reasoning. (shrink)

The aim of this phenomenological research study carried out in Iran was to capture the meaning of patients' rights from the lived experiences of patients and their companions. To achieve this, 12 semistructured interviews were conducted during 2005 in a teaching hospital in Tehran with patients and/or their companions. In addition, extensive field notes were compiled during the interviews. The data were analyzed using Benner's thematic analysis. The themes captured were classified into three main categories, with certain themes identified within (...) each category. The categories were: (1) the concept of patients' rights; (2) barriers to patients' rights; and (3) facilitators of patients' rights. The distinctive themes within each of the categories were identified as: (1a) receiving real care, (1b) focus on the patient, and (1c) equality and accessibility; (2a) dissatisfaction with caregivers, and (2b) specific work environment limitations; (3a) the patient's companion, (3b) a responsible system, and (3c) the public's awareness of rights. Although certain themes identified closely resemble those identified in international patients' bills of rights, the current study focused on themes that are particularly relevant to the Iranian sociocultural context. (shrink)

Background: Experiencing moral distress is traumatic for nurses. Ignoring moral distress can lead to job dissatisfaction, improper handling in the care of patients, or even leaving the job. Thus, it is crucial to use valid and reliable instruments to measure moral distress. Objective: The purpose of this study was to determine the reliability and the validity of the Persian version of the Moral Distress Scale–Revised among a sample of Iranian nurses. Research design: In this methodological study, 310 nurses were recruited (...) from all hospitals affiliated with the Qazvin University of Medical Sciences from February 2014 to April 2015. Data were collected using a demographic questionnaire and the Moral Distress Scale–Revised. The construct validity of the Moral Distress Scale–Revised was evaluated using principal component analysis and confirmatory factor analysis. Internal consistency reliability was assessed with Cronbach’s alpha. Ethical considerations: This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered. Findings: The construct validity of the scale showed four factors with eigenvalues greater than one. The model had a good fit ( χ2(162) = 307.561, χ2/ df = 1.899, goodness-of-fit index =.904, comparative fit index =.927, incremental fit index =.929, and root mean square error of approximation (90% confidence interval) =.049 (.040–.057)) with all factor loadings greater than.5 and statistically significant. Cronbach’s alpha coefficients were.853,.686,.685, and.711for the four factors. Moreover, the model structure was invariant across different income groups. Discussion and conclusion: The Persian version of the Moral Distress Scale–Revised demonstrated suitable validity and reliability among nurses. The factor analysis also revealed that the Moral Distress Scale–Revised has a multidimensional structure. Regarding the proper psychometric characteristics, the validated scale can be used to further research about moral distress in this population. (shrink)

This study examines the effect of directors’ human and social capital on the level of corporate social responsibility disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ (...) that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices. (shrink)

Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...) day, ethical decision-making has become an inevitable challenge. The content analysis approach was used to conduct the present qualitative study in Iran. The participants consisted of 14 EMS personnel selected through purposive sampling, which continued until the data became saturated. Data were collected using semi-structured interviews and analyzed concurrently with their collection through the constant comparison method. The process of data analysis resulted in the emergence of 3 main categories “respecting client’s values”, “performing tasks within the professional manner”, “personal characteristic”, and the emergence of eight sub-categories signifying participants’ experiences with regard to EDM. According to the results, when EMS personnel are faced with ethical dilemmas, they consider the client’s values and professional dignity, and perform the assigned tasks within the framework of the regulation. The findings also suggest that pre-hospital care providers assess legal consequences before making any decision. Further studies should be conducted regarding the experiences of the subordinates and other related parties. (shrink)

Background: Moral distress is increasingly recognized as a problem affecting healthcare professionals, especially nurses. If not addressed, it may create job dissatisfaction, withdrawal from the moral dimensions of patient care, or even encourage one to leave the profession. Spiritual well-being is a concept which is considered when dealing with problems and stress relating to a variety of issues. Objective: This research aimed to examine the relationship between spiritual well-being and moral distress among a sample of Iranian nurses and also to (...) study the determinant factors of moral distress and spiritual well-being in nurses. Research design: A cross-sectional, correlational design was employed to collect data from 193 nurses using the Spiritual Well-Being Scale and the Moral Distress Scale-Revised. Ethical considerations: This study was approved by the Regional Committee of Medical Research Ethics. The ethical principles of voluntary participation, anonymity, and confidentiality were considered. Findings: Mean scores of spiritual well-being and moral distress were 94.73 ± 15.89 and 109.56 ± 58.70, respectively. There was no significant correlation between spiritual well-being and moral distress ( r = −.053, p =.462). Marital status and job satisfaction were found to be independent predictors of spiritual well-being. However, gender and educational levels were found to be independent predictors for moral distress. Age, working in rotation shifts, and a tendency to leave the current job also became significant after adjusting other factors for moral distress. Discussion and conclusion: This study could not support the relationship between spiritual well-being and moral distress. However, the results showed that moral distress is related to many elements including individual ideals and differences as well as organizational factors. Informing nurses about moral distress and its consequences, establishing periodic consultations, and making some organizational arrangement may play an important role in the identification and management of moral distress and spiritual well-being. (shrink)

This article provides the findings of a quantitative and qualitative study of participants from the prematurely cancelled Ontario Basic Income Pilot in the Hamilton region. We compare our evidence with those of other large-scale experiments from the high-income countries between 1968 and 2019 to place OBIP’s findings in the context of evidence from randomized control experiments with similar policy conditions to Ontario’s. Our study identified a small decline in labour market participation, but improvements on a variety of quality-of-life measurements. We (...) hypothesize that OBIPs comparatively positive results on general well-being can be attributed to its: i) generous benefit rates relative to social assistance rates; ii) 50 percent take back rate; and iii) unconditionality; iv) broad well-being/welfare design. (shrink)

Avicenna believes that God must be understood in the first place as the Necessary Existent. In his various works, he provides different versions of an ingenious argument for the existence of the Necessary Existent—the so-called Proof of the Sincere —and argues that all the properties that are usually attributed to God can be extracted merely from God's having necessary existence. Considering the centrality of tawḥîd to Islam, the first thing Avicenna tries to extract from God's necessary existence is God's oneness. (...) The aim of the present Element is to provide a detailed discussion of Avicenna's arguments for the existence and unity of God. Through this project, the author hopes to clarify how, for Avicenna, the Islamic concept of monotheism is intertwined with the concept of essential existence. (shrink)

Today, the US pursues the global capture of data (understood as a significant engine of growth) by way of bi- and plurilateral trade agreements. However, the project of securing the global free flow of data has been pursued ever since the dawn of digital telecommunication in the 1960s and the US has made significant legal efforts to institutionalise it. These efforts have two phases: In the first 1970s and 80s “freedom of information” phase, the legal justification (and contestation) of the (...) global free flow of data hinged on imagining data as information, and its exchange as a practice of liberty. The second phase began in the late 1990s and continues today. In this phase, the free flow of data is aligned with a free-trade agenda in the context of first e-commerce and, starting in the 2000s, through attempts at creating a global public domain of personal data for the platform economy. The global free flow of data is an intrinsic aspect of informational capitalism. Assuming a constitutive, but not commanding role for law in informational capitalism, we conclude that the US attempt at ensuring free flow for its informational corporations is neither an entirely contingent nor a necessary outcome. It is a product of legal imagination. (shrink)

The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

The article at hand presents the results of a literature review on the ethical issues related to scientific authorship. These issues are understood as questions and/or concerns about obligations, values or virtues in relation to reporting, authorship and publication of research results. For this purpose, the Web of Science core collection was searched for English resources published between 1945 and 2018, and a total of 324 items were analyzed. Based on the review of the documents, ten ethical themes have been (...) identified, some of which entail several ethical issues. Ranked on the basis of their frequency of occurrence these themes are: 1) attribution, 2) violations of the norms of authorship, 3) bias, 4) responsibility and accountability, 5) authorship order, 6) citations and referencing, 7) definition of authorship, 8) publication strategy, 9) originality, and 10) sanctions. In mapping these themes, the current article explores major ethical issue and provides a critical discussion about the application of codes of conduct, various understandings of culture, and contributing factors to unethical behavior. (shrink)