When it comes to financial management, it’s not always easy for researchers to follow the strict standards set by their institutions. But is a researcher who is “delinquent” in the eyes of the system necessarily unethical?

Jusqu’à présent, les discussions au sein de la communauté universitaire et dans la littérature scientifique sur la conduite responsable en recherche (CRR), incluant l’intégrité scientifique et l’éthique de la recherche, ont principalement été menées par les chercheurs en sciences de la santé et en sciences fondamentales. Préoccupés, à juste titre, par des problèmes d’inconduite, leurs effets négatifs sur la rigueur scientifique et la confiance du public dans l’entreprise de la recherche, ces débats ont conduit à l’élaboration et à la (...) mise en œuvre de lignes directrices nationales et de politiques institutionnelles. Ces lignes directrices visent entre autres à promouvoir la CRR, notamment dans le but de prévenir ces inconduites. Cependant, pour garantir la pertinence et une application appropriée de ces normes à tous les domaines universitaires, il est nécessaire que les sciences humaines et sociales (SHS) contribuent plus directement à ces discussions. Un tel engagement devrait permettre d’exprimer les particularités disciplinaires et méthodologiques des SHS, dont certaines peuvent être très différentes des sciences appliquées et fondamentales. Cela permettrait également de s’assurer que la littérature sur la CRR ainsi que les politiques et les directives qui en découlent soient à la fois fondées sur des principes universellement généralisables, mais aussi appliquées avec nuance afin de refléter la diversité des pratiques disciplinaires. Dans ce chapitre, nous explorons trois grands domaines dans lesquels les SHS pourraient contribuer à façonner les discussions dans la littérature sur la CRR, tout en informant les chercheurs en SHS des meilleures pratiques en matière de CRR : l’autorat/paternité, la collaboration et l’autorégulation. (shrink)

Financing Public Schools moves beyond the basics of financing public elementary and secondary education to explore the historical, philosophical, and legal underpinnings of a viable public school system. Coverage includes the operational aspects of school finance, including issues regarding teacher salaries and pensions, budgeting for instructional programs, school transportation, and risk management. Diving deeper than other school finance books, the authors explore the political framework within which the schools must function, discuss the privatization of education and its effects on public (...) schools, offer perspectives regarding education as an investment in human capital, and expertly explain complex financial and economic issues. This comprehensive text provides the tools to apply the many and varied fiscal concepts and practices that are essential for aspiring public school administrators who aim to provide responsible stewardship for their students. (shrink)

This book discusses recent developments relating to ethical and sustainable issues in accounting and finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals (...) of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility. Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin. (shrink)

When many people are involved in an activity, it is often difficult, if not impossible, to pinpoint who is morally responsible for what, a phenomenon known as the ‘problem of many hands.’ This term is increasingly used to describe problems with attributing individual responsibility in collective settings in such diverse areas as public administration, corporate management, law and regulation, technological development and innovation, healthcare, and finance. This volume provides an in-depth philosophical analysis of this problem, examining the notion of moral (...) responsibility and distinguishing between different normative meanings of responsibility, both backward-looking and forward-looking. Drawing on the relevant philosophical literature, the authors develop a coherent conceptualization of the problem of many hands, taking into account the relationship, and possible tension, between individual and collective responsibility. This systematic inquiry into the problem of many hands pertains to discussions about moral responsibility in a variety of applied settings. (shrink)

In Mexico, the management of public resources has been questioned by the State, and mainly the results that the public administration at its three levels (federal, state and municipal), by the lack of transparency in the application and verification of public resources. The experience that gives us the operation of different emerging programs that focused on reducing social and economic inequality in the country, we can locate them as the first attempts in the search for a solution that is complex. (...) Moving from the role of the benefactor and welfare state to the promoter of the regions and in the recognition of the focalization of priority attention areas, the path that has been taken is not only the beginning. Recognizing the public nature of public finances as a promoter of social development, we must understand it as the one assumed by the State through social, political and economic co-responsibility to solve poverty and marginalization of its own public policy orientation and vision of solution has been made since the eighties. From the above, we can point out some preliminary conclusions including the study of the indigenous language-speaking population with a high level of social exclusion in the methodology for the definition of multidimensional poverty in Mexico, will allow the allocation of public resources in the fight against poverty to be effective since it will make it possible to identify to the target population that is subject to social exclusion and marginalization. This invites us to a final reflection: What to do to address the just social demands of the indigenous population that is immersed in poverty, marginalization and exclusion? What to do so that they do not leave their communities, and if they have already done so, how to attend to the needs of family groups that are due to the expense of a remittance that may never arrive? (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Introduction: Conflicting Interest in Medicine: Stories by Physicians on How Financing Affects Their WorkJames M. DuBois, Symposium EditorPhysicians frequently enter into special relationships that establish personal financial interests that could conflict with their patients’ best interests. Examples include receiving gifts from drug companies, sharing a patent on a medical device, or accepting funding from industry to conduct a drug study. In recent years, such “conflicts of interests” in medicine (...) have received growing attention from medical associations (Association of American Medical Colleges, 2008, 2010), policy bodies (Institute of Medicine, 2009), industry (Pharmaceutical Research and Manufacturers of America, 2008), journalists (Caputo, 2009; Nguyen, Ornstein, & Weber, 2010), and even Congress, which included in the 2010 Patient Protection Affordable Care Act a Physician Payment Sunshine provision requiring industry to report a wide variety of ties to physicians. All of these efforts appear motivated by a similar assumption: Gifts and financially beneficial relationships can unconsciously motivate physicians to prioritize their own or industry’s interests over patients’ interests when providing care, conducting medical research, or educating physicians (American Association of Medical Colleges, 2008; Dana & Loewenstein, 2003).The call for stories produced for this narrative symposium provided the following request:We are interested in hearing about positive and negative experiences associated with a variety of financial relationships. The stories should give readers a sense of what it is like to be a physician in the midst of complex relationships to industry, physician practices, and third–party payers—relationships that go beyond ordinary reimbursement for care or research expenses.Obtaining stories proved more challenging than anticipated for reasons related to our theme. Precisely because access to physicians is considered valuable, it is highly restricted. Listservs and blogs that serve physicians typically prohibit postings from anyone except physician members, and even they are sometimes not allowed to post messages freely. While at least one listserv circulated our call to members (at the request of a member), others rejected our request, and one blog offered to post our call as a 1–month ad for $20,000. This contrasts radically with the relatively easy access we have had to other groups, including mental health consumers and living organ donors, who have broad grass root communication systems, and bioethicists, who have several listservs and blogs that readily share news about relevant scholarly opportunities.The collection of stories obtained resulted from extensive personal networking and a small amount of arm twisting. The collection was not what we expected to obtain, but is in many ways even more interesting. One story (Hodges) explicitly addresses the impact that pharmaceutical representatives can have on prescribing patterns—the classic, voluntary, conflicted relationship, insofar as sales reps are [End Page 65] welcomed in facilities, often bearing free samples, free lunches, and glossy articles on their products, all in the hopes of influencing prescribing patterns. But most stories do not fit the typical mold found in discussions of conflicts of interest. Among those expressing concerns about the impact of financial factors on medical practice, one focuses on the insufficient management of bias within the Food and Drug Administration (Perlmutter); three focus on the bias that is introduced through our current fee–for–service reimbursement system (Mikulec, Nagaldine, and Zientek)—of these, two illustrate ways that third parties seek to manipulate physician practices to maximize profits; one notes how any kind of clinical trial—whether government or industry sponsored—may affect patient care decisions (Cruz); while two argue that worries over industry sponsorship of research are disproportionate (Bierut and Sofair), and two address widespread concerns about industry sponsorship of educational activities, with one illustrating how bias might be reduced (Seitz & Diao), and another illustrating the potential harms of prohibiting educational sponsorship (Peppin).To be clear, all of these narratives are responsive to our call for stories that “describe positive and negative experiences associated with a variety of financial relationships.” Yet they are not classic conflict of interest stories; rather, they represent the conflicting interests that concern physicians today—conflicts that are often intrinsic to our current healthcare and research systems rather than special relationships courted by physicians.While making no pretense of representativeness or comprehensiveness, these stories provide fertile ground for reflection, as seen in our... (shrink)

Global health security in the Biden-Harris Administration has been a dynamic area of engagement, starting with the COVID-19 response, to strengthening and reforming the World Health Organization, to bolstering regional partnerships, and securing financing for pandemic preparedness. Sustained commitment to bilateral, regional, and multilateral cooperation will ensure that the United States stands ready to address any future health challenges.

This collection of case studies in public management bridges the gap between mainstream CSR - confined to the for-profit corporations - and the vast bodies of workers and organizations that make up government and its public administration. The variety and discretion of managerial endeavours in public management calls for accountability and responsibility of government beyond current legal instruments: The book argues that CSR must be brought to bear with government. In government in fact, knowledge management is not a linear process, (...) but the result of working with passion of the parts, implying discretionary behaviour and creativity which in turn imply choice and responsibility. Cases ranging from the USA to Central America, New Zealand and Europe all confirm the complex nature of public management, entailing partnership synergy for disaster recovery, the intertwined link between management and new technology and mindfulness at individual level. The cases are set in a framework by theoretical essays on bureaucratic behaviour and unknown stakeholders. Public-sector management has long drawn upon principles, tools, and techniques developed in the private sector, aiming to infuse bureaucracies with touches of efficiency and productivity. But good governance is also central to good management. This fascinating, wide-ranging volume shows how ideas from the Corporate Social Responsibility movement apply to the governance and administration of public agencies. A series of detailed and informative case studies, written by researchers and practitioners with deep knowledge of their industries and agencies, explores the challenges of managing public and government agencies in a socially responsible manner. The book offers a nuanced and balanced portrait that calls for greater public involvement and oversight in keeping public organizations on track. Highly recommended! Peter G. Klein University of Missouri Norwegian School of Economics and Mises Institute Here are six compelling case studies that reveal the relevance, even the imperative, of Corporate Social Responsibility (CSR) in the public sector. In doing so, the authors simultaneously expand the role of CSR and provide us with a refreshed concept of government and public management. The authors then lay the theoretical groundwork for their observations in ways that enrich our understanding of both CSR and the evolving roles of government in our lives. This is "must reading" for corporate officers and for public managers. Thomas R. Sexton Stony Brook University, NY College of Business and School of Professional Development. (shrink)

Responsable des crises économiques et environnementales catastrophiques qui l'affligent et menacent aujourd'hui de l'emporter, le genre humain est paradoxalement aussi un génie technologique dont les fruits de l'inventivité sont entrés dans une phase explosive faisant miroiter à la fois la promesse de l'immortalité individuelle et la déresponsabilisation par le transfert de la gestion des affaires à des machines. À quoi bon penser à l'heure où se profile à l'horizon la menace du remplacement de l'homme apprenti-sorcier par le robot, son héritier? (...) Paul Jorion a acquis sa réputation internationale en prévoyant la crise financière de 2008 et en étant conforté par les faits. Sa formation d'anthropologue et de sociologue, combinée à son goût pour les mathématiques et l'informatique, l'a conduit à jouer un rôle pionnier en anthropologie économique, en intelligence artificielle et en finance. Ses mises en garde sur le danger d'un effondrement ne relèvent en rien de la prophétie, elles s'appuient sur une expérience des processus culturels, économiques et technologiques, acquise sur le terrain. Elles mettent en accusation les choix politiques inconséquents débouchant sur un risque de collapse généralisé. Esprit libre et érudit, ignorant les approches disciplinaires "en silo-, Paul Jorion enrichit les outils de la pensée. Avec Franck Cormerais et Jacques Athanase Gilbert, il revient sur son parcours et sa démarche pour démontrer que seule une anthropologie radicale mobilisant la totalité du savoir que le genre humain a acquis sur son identité profonde est à même de prévenir son extinction."--Page 4 of cover. (shrink)

Corporate volunteering is known to be an effective employee engagement initiative. However, despite the prominence of corporate social responsibility in academia and practice, research is yet to investigate whether and how CV may influence consumer perceptions of CSR image and subsequent consumer behaviour. Data collected using an online survey in Australia show perceived familiarity with a company’s CV programme to positively impact CSR image and firm image, partially mediated by others-centred attributions. CSR image, in turn, strengthens affective and cognitive loyalty (...) as well as word-of-mouth. Further analysis reveals the moderating effect of perceived leveraging of the corporate volunteering programme, customer status and the value individuals place on CSR. The paper concludes with theoretical and managerial implications, as well as an agenda for future research. (shrink)

The 30 chapters of this book form a panorama across various disciplines on five key themes integrating education or research ethics as research ethics and 1) administration, 2) business/finance, 3) education, 4) environment, 5) justice and law. The goals of this book is to gather contributions in various disciplines on contemporary ethics in education and research in the global context and to show by conceptual argumentation how some normative ethical views have a global value and manage to overcome local controversy (...) and disagreement and have an essential relevance for the ethics of research or education. (shrink)

We examine the relationship between social insurance contributions and earnings management for publicly listed firms in China. Our empirical results show that the social insurance contributions burden significantly reduces the degree of earnings management by reducing the level of free cash flow. Additionally, the negative relation between social insurance contributions burden and earnings management is more pronounced when the internal and external social insurance pressures are high and when the firms are large non-state-owned enterprises. We also discuss the heterogeneity among (...) firms for different financing constraints, external financing environment, regional marketization, and internal and external corporate governance. Finally, we further find that under the dual collecting system, although the social security administration is a better collecting agency, the local tax bureau acting with full responsibility is more effective than the collecting system. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Operating in a Contemporary Safety NetJason D. KeuneIt is summer, and I have just started my fourth year of general surgery residency, having just returned from two years in the lab. My “lab years” were spent as a Scholar–in–Residence of the American College of Surgeons. The scholarship that I engaged in included obtaining an MBA and a Graduate Certificate in Professional Ethics. The ethics component was self–designed with help (...) from an advisor, and was made up of graduate courses in political theory, healthcare financing law and bioethics. To say that I was reflective as I returned to the clinical rotations of the fourth year of residency would be understated.During this two–year period, I did not operate. I did do some clinical work during this time, but there wasn’t anyone in town willing to hire a partially–trained surgeon to do anything operative. I ended my third year of residency very happy with my technical skills, and was not sure just how these skills would survive a two–year hiatus. The challenge, as I thought of it then, would be to return to clinical rotations with this insecurity in mind and try to gain insight into just how rusty my skills were in a short period of time, and rectify them. I was in for a surprise.I felt a chill of trepidation when I discovered that the rotation that had been selected for me to return to was one in which I would be assigned to operate on and care for a low–income population of uninsured or underinsured patients with surgical problems—with minimal attending supervision. The patients were referred from the Federally Qualified Health Centers in town. The rotation had arisen from altruistic roots. The surgical service, provided at a large, academic urban hospital, was established when the city’s last remaining public hospital closed its doors for surgical patients. The service was an upright attempt to provide surgical continuity for this population. As I started the rotation and performed my first surgeries in two years with very minimal supervision, I realized that I would be participatory in what sums to a thoroughly unjust healthcare system. I would be caught in a swirl of humanitarian justice celebrated and a focus on a justice that seemed to fall short of a mark.The indigent hospital itself managed the clinic with a full complement of staff befitting a contemporary surgical clinic, albeit with a rather rudimentary computer system. The recordkeeping mechanism in our surgical office, however, was done without administrative assistance. We occupied a small room amongst the academic surgical offices at our home institution. The chief resident sat at a large [End Page 12] desk, the intern at a smaller desk, and the medical student had a chair and a laptop. The recordkeeping mechanism tracking who needed surgery, who had had surgery, and who needed follow–up on pathology was maintained by all members of the team. It involved one labyrinthine Excel spreadsheet, with multiple tabs, and a complex color–coordinated scheme of organization. The team would scan the entire thing on a daily basis to make sure nothing would be missed.When it came time to schedule a patient for the operating room, it was my responsibility as a chief resident to get an attending to “cover the case”, which amounted to finding an attending who agreed, at the bare minimum, to be present for the “critical portion” of the case. If the case was complex or very difficult, an attending surgeon would have to be sought who would scrub in and help perform the procedure. Not every attending would cover a charity case—the reasons why were not forthcoming. One surgeon would scrub every case he was asked to cover, stating that he felt every patient should have the same chance at the best treatment. Another would come to the room, but sit along the wall and review manuscripts as we operated, there to grant reassurance, and answer questions, but not, presumably, to direct the overall decision–making. All patients with breast cancer were seen, and operated on by one very dedicated breast surgeon with a humanitarian bent.I... (shrink)

It is a striking point that, in the general context of the municipal administration's reform, this administration itself is never brought into discredit. When criticisms are formulated, they concern the fact that not all municipalities are able to offer their inhabitants the services which they normally may expect, as well for their immediate human development as for the adapted extension of the material infrastructure and of their vital environment. This normally raises the question of the municipalities' administrative power.The factors which (...) determine that power can be considered in direct or indirect connection with the number of inhabitants.In the first place, the population has to be sufficiently differentiated to enable the conception of a development-policy that comes up to the requirements of the present society. One may assume that in municipalities with 2.000 inhabitants, which perform a centre-function or are located near a town-centre, the possibility exists to elect a properly composed common council. For rural municipalities the numberof inhabitants must undoubtedly be higher. Moreover, the municipality should have the disposal of specialised personnel to help the municipal authorities with the conception and practice of their policy. InBelgium a municipal secretary cannot do bis work properly if the municipality does not count 2.500 to 3.000 inhabitants.In the second place, administrative power is determined by available finances. Calculations have been made per category of municipalities, based on disposable data concerning 196.5 and 1966.As far as the extraordinary accounts are concerned, which essentially refer to investment expenses, it is relevant to note that the average figures per inhabitant are equally high in municipalities with less than1.000 and with 10.000 inhabitants. But, taking into account the cost of planned infrastructure-works, it is a fact that only from 10.000 inhabitants on a municipality has the disposal of sufficient finances to performa development-policy.The figures concerning ordinary accounts, which refer to operation- and administrative costs, show that a municipality with less than 1.000 inhabitants - although offering less services - has to spend more perinhabitant than a municipality with 5.000 to 10.000 inhabitants. lts fiscal charge is also higher than that of a municipality belonging to the latter category.The figures clearly show the disadvantage of smaller municipalities.In that context one should not forget that practically 63 to 70 % of ordinary expenses concern the actual operations and municipal debts. Seen in proportional relations, small municipalities have but little means to take care of policy-tasks.To be complete «municipality with administrative power» also means «municipality with a democratic function». As a matter of fact, administrative power is not exclusively determined by sufficient financialresources or by a minimum of differentiation of the inhabitants. Generally speaking one can assume in this context that the geographical size of the territory does not normally hamper the functioning of alocal democracy. More attention however should be given to the question if that functioning is not rather hindered by the number of inhabitants, when a certain population-maximum is exceeded. lt appearsindeed that local authorities have less appeal in urbanised municipalities or as soon as a population-number of 20.000 to 30.000 inhabitants is reached. For that reason, attempts should be made in bigger municipalities to stimulate the population's participation in policy-matters.Activities with a definitively technical character, need a wider approach. So it seems more advisable to work on the basis of regions, rather than on the basis of large municipalities.Taking into account the big number of small municipalities, one can state as a conclusion that the municipal elections miss a great part of their signification in the majority of Belgian municipalities. Practically two thirds of them have no possibility to perform an adapted policy.Changing the constitution of those who are responsible for that policy cannot give much of a result as there are no material means to realize a modern policy with administrative power. (shrink)

Nicholas Biddle, the president of the Second Bank of the United States during its fateful battle with the Jackson Administration, was the nation’s first true central banker. He was also a prolific writer whose widely followed speeches, reports, and expository letters to editors and legislators made him the nation’s leading spokesperson for the rising power of finance capital. Relating Biddle’s little-studied legal, legislative, and literary experience to his better-known banking career, this paper considers in turn two fundamental problems of early (...) American finance that Biddle confronted. One was a problem of regulation: while they were entrusted with quasi-sovereign authority over the money standard in the early United States, commercial banks could not actually control the circulation and value of the competing currencies they produced. Central banking, as Biddle conceived it, came partly in answer to bankers’ need to regulate the money supply as sovereigns once had. The second problem was one of representation: just when men of little or no property were gaining political power in the United States, and just when ordinary people were coming to rely on monetary transactions in qualitatively new ways, control over the supply of cash and credit was ceded to unelected bankers and faceless corporations. The logic of popular sovereignty appeared increasingly in tension with the sovereign privileges bestowed on state-chartered banks. Biddle’s vision of central banking arose, in large measure, in response to the ideological challenge of justifying the growing authority of banks and bankers in Jacksonian America. (shrink)

This paper develops an ethical framework for responsible finance and then applies it to Citigroup (Citi), a major financial actor in the microfinance sector, to see whether it meets with such obligations. The framework consists of two categories of responsibility. The first category is the special social responsibility of financial institutions; and the second is the fundamental principles of ethical behavior in financial services. From Citigroup’s microfinance model, scope of business, and multiple roles in the market, the company seems to (...) be fulfilling its responsibility in inclusive finance. However, judged in term of the principles of integrity, objectivity, fairness, professionalism, and diligence, it falls short of its ethical responsibility. In view of this shortcoming, Citigroup should recall its obligation to avoid conflicts of interest, to provide responsible advice, to protect clients from over-indebtedness, and most importantly, to act with integrity. (shrink)

Are public officials morally justified in threatening violence, engaging in deception, or forcing citizens to act for their own good? Can individual officials be held morally accountable for the wrongs that governments commit? Dennis Thompson addresses these questions by developing a conception of political ethics that respects the demands of both morality and politics. He criticizes conventional conceptions for failing to appreciate the difference democracy makes, and for ascribing responsibility only to isolated leaders or to impersonal organizations. His book seeks (...) to recapture the sense that men and women, acting for us and together with us in a democratic process, make the moral choices that govern our public life. Thompson surveys ethical conflicts of public officials over a range of political issues, including nuclear deterrence, foreign intervention, undercover investigation, bureaucratic negligence, campaign finance, the privacy of officials, health care, welfare paternalism, drug and safety regulation, and social experimentation. He views these conflicts from the perspectives of many different kinds of public officials - elected and appointed executives at several levels of government, administrators, judges, legislators, governmental advisers, and even doctors, lawyers, social workers, and journalists whose professional roles often thrust them into public life. In clarifying the ethical problems faced by officials, Thompson combines theoretical analysis with practical prescription, and begins to define a field of inquiry for which many have said there is a need but to which few have yet contributed. Philosophers, political scientists, policy analysts, sociologists, lawyers, and other professionals interested in ethics in government will gain insight from this book. (shrink)

In a wide-ranging, provocative anatomy of modern society and its origins, novelist and historian John Ralston Saul explores the reason for our deepening sense of crisis and confusion. Throughout the Western world we talk endlessly of individual freedom, yet Saul shows that there has never before been such pressure for conformity. Our business leaders describe themselves as capitalists, yet most are corporate employees and financial speculators. We are obsessed with competition, yet the single largest item of international trade is a (...) subsidized market in armaments. We call our governments democracies, yet few of us participate in politics. We complain about "invasive government," yet our legal, educational, financial, social, cultural and legislative systems are breaking down. While most observers view these problems separately, Saul demonstrates that they are largely manifestations of our blind faith in the value of reason. Over the last 400 years, our "rational elites" have gradually instituted reforms in every phase of social life. But Saul shows that they have also been responsible for most of the difficulties and violence of the same period. This paradox arises from a simple truth which our elites deny: far from being a moral force, reason is no more than an administrative method. Their denial has helped to turn the modern West into a vast, incomprehensible, directionless machine, run by process-minded experts - "Voltaire's bastards"--Whose cult of scientific management is bereft of both sense and morality. Whether in politics, art, business, the military, entertainment, science, finance, academia or journalism, these experts share the same outlook and methods. The result, Saul maintains, is a civilization of immense technological power whose peoples increasingly dwell in a world of illusion. Already known to millions of readers as the author of novels which portray the overwhelming effects of this power on the modern individual by weaving together international finance, the oil and arms business, guerrilla warfare, drug traffic, and the world of art, here Saul lays aside the mask of fiction to speak in his own voice. Only by withdrawing from our addiction to "solutions," he argues, reclaiming the citizens' right to question and participate in public life, and recovering a common sense capacity for intelligent panic, can we find a way out of our permanent crisis. (shrink)

Finance is grease to the economy. Therefore, we assume that it may affect corporate social responsibility (CSR) and the sustainability of economic development too. This paper discusses the transmission mechanisms between finance and sustainability. We find that there is no simple one-to-one relationship between financial development and sustainable development but there are various – often indirect – linkages. It appears that most of the literature concentrates on the role of public shareholders when it comes to changing corporate policy and performance (...) in a more sustainable direction. However, this focus neglects the potential impact of the credit channel and private equity on a firm’s non-financial policies and performance. These very powerful mechanisms can govern business policies and practices. Therefore, there appears to be much more scope for finance to promote socially and environmentally desirable activities and to discourage detrimental activities than has been acknowledged in the academic literature so far. (shrink)

Depuis les années 1980, les organisations non gouvernementales ont développé un marché de l’aide humanitaire, qui a été relayé dans les années 1990 par les organisations internationales. L’importance du capital émotionnel susceptible d’être rassemblé par ces motifs a conduit les entreprises à vouloir également se placer sur ce marché pour se positionner comme acteur majeur de la société. La gouvernance d’entreprise devient le modèle suivi par toute institution, tandis que l’entreprise prétend devenir bien commun pour sauver la planète. La finance (...) se convertit aux investissements socialement responsables. Comme l’affiche une entreprise chinoise : « le marché est le self-service du bonheur ». (shrink)

The main problem of the Spanish local finance system derives from the existence of two opposite models: LOFCA model versus Floral system. As a result of this opposition, the Spanish system has moved some distance away from the theoretical principles of sound fiscal federalism. The analysis carried out in the article points out clearly the need to improve the fiscal mechanisms of responsibility and financial autonomy and to introduce a system of interjurisdictional responsibility which should palliate the defects detected in (...) the actual system in order to maximise the political and economic advantages of an authentic fiscal decentralisation.Le problème majeur du système espagnol de finances locales réside dans l’existence de deux modèles opposés: le modèle LOFCA et le système Floral. En raison de cette opposition, le système espagnol s’est considérablement écarté des principes affirmés par la théorie d’un authentique fédéralisme fiscal. L’analyse conduite dans l’article met en évidence la nécessité d’améliorer les mécanismes fiscaux de responsabilité et d’autonomie financière des collectivités locales espagnoles en introduisant un système de responsabilité inter-juridictionnelle capable d’éliminer les incohérences du système ; ce qui permettra de tirer pleinement partie des avantages politiques et économiques inhérents à la décentralisation fiscale. (shrink)

This book review critically analyzes Mark Coecelbergh’s newest work: “Money Machines”. In his book, Coeckelbergh discusses the epistemic, social and moral distances that are created by modern financial technologies. It consists of a historical analysis of financial technologies from cowrie shells to digital money, a theoretical analysis of the distancing effects of financial technologies which revolves around the theories of Simmel and McLuhan and a discussion of the empirical instances of modern money machines within the framework of distancing. Two problems (...) and one missed opportunity of the book are discussed in this review: the underdeveloped nature of the theory of distancing which leaves the reader with multiple open questions, the absence of established theories of money and the sometimes uncritical comparison of different theories applied to analyse financial technologies. Nevertheless, the book convincingly manages to open up a novel branch of research in the field philosophy and ethics of technology. Its highly original discussion of financial technologies and embracement of Simmel as a philosopher of technology provide for interesting prospects for future work. (shrink)

In response to our critics, we clarify and defend key ideas in the report Open and Inclusive: Fair Processes for Financing Universal Health Coverage. First, we argue that procedural fairness has greater value than Dan Hausman allows. Second, we argue that the Report aligns with John Kinuthia’s view that a knowledgeable public and a capable civil society, alongside good facilitation, are important for effective public deliberation. Moreover, we agree with Kinuthia that the Report’s framework for procedural fairness applies not merely (...) within the health sector, but also to the wider budget process. Third, we argue that while Dheepa Rajan and Benjamin Rouffy-Ly are right that robust processes for equal participation are often central to a fair process, sometimes improvements in other aspects of procedural fairness, such as transparency, can take priority over strengthening participation. Fourth, while we welcome Sara Bennett and Maria Merritt’s fascinating use of the Report’s principles of procedural fairness to assess the U.S. President’s Emergency Plan for AIDS Relief, we argue that their application of the Report’s principle of equality to development partners’ decision-making requires further justification. (shrink)

This article reveals the outcome of a study on the perceptions of elders, family members, and healthcare professionals and administration providing care in a range of different long-term care facilities in Hong Kong with primary focus on the concepts of autonomy and dignity of elders, quality and location of care, decision making, and financing of long term care. It was found that aging in place and family care were considered the best approaches to long term care insofar as procuring and (...) balancing the values of dignity, autonomy, family integrity and social sustainability were concerned. An elder having the final say was generally accepted. The results also initiated the importance of sharing of financial responsibility among elders, children and government albeit the emphasis was placed on individuals. Furthermore, dignity of elders was not considered purely a synonym of autonomy, but it had also to do with respect, family and social connections. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Gray ZonePatrick HenryThe Question of Jewish complicity during the Holocaust remains nuanced and troubling even if recent research has altered some earlier entrenched assumptions regarding its nature and extent. Hannah Arendt, for example, who saw the complicity of the Jewish Councils in the ghettos as part of the general "moral collapse" of the time, remarked famously that:Wherever Jews lived, there were recognized Jewish leaders, and this leadership, almost (...) without exception, cooperated in one way or another for one reason or another, with the Nazis. The whole truth was that if the Jewish people had really been unorganized and leaderless, there would have been chaos and plenty of misery but the total number of victims would hardly have been between four and a half and six million people.1Thirty-eight years later, however, in Rethinking the Holocaust, Yehuda Bauer points out that not only were the Jewish Councils "in many of the Polish and Lithuanian ghettos... not asked for and did not deliver lists of Jews," but also "many of the Soviet territories had no Judenräte and the destruction was even more efficient there than in Poland." Finally, as Bauer also reports, in many smaller places, the Judenräte refused to cooperate in any way whatsoever.2The Judenräte or Jewish Councils were Nazi-established executive committees throughout Occupied Europe at once fully responsible for the implementation of Nazi directives and in charge of the administration, labor, finances, cultural and health services, food supply, and policing of the Jewish community or ghetto. These councils were set up to force the Jews to do the work of the Nazis and to keep the Jews at odds with one another as the implementation of Nazi directives progressively and [End Page 150] inevitably undercut the councils' ability to provide for the basic physical needs of the Jewish community. How these councils acted under the pressure of deportation orders differed from ghetto to ghetto. For his part, although he speaks mainly about complicity in the camps, Primo Levi identifies a "gray zone" in the ghettos and the camps where some of the "privileged oppressed" became oppressors themselves, thereby blurring any simple all-encompassing distinction between victim and executioner.3IIn her "Postscript" to Eichmann in Jerusalem, Arendt notes that in Israel in 1963 "the Jewish Establishment" was "bitterly divided on this issue" of the Jewish Councils.4 As the accounts of contemporaries attest, this division was already apparent in the Warsaw Ghetto more than twenty years earlier. There, Adam Czerniaków, a highly cultured 60 year-old Polish speaking Jewish engineer, neither a rabbi nor a believer, was the head of the 24 member Warsaw Jewish Council. He had many staunch supporters but others, particularly those involved in resistance movements, distrusted him and accused him of collaboration with the Nazis. In July 1942, he swallowed cyanide rather than sign the order to round up and deport all Jews, including children, from the ghetto.Emmanuel Ringelblum, whose extraordinary journal records events in Warsaw chronologically and meticulously from January 1940 to December 1942, notes that some considered Czerniaków "a martyr... honestly fulfilling his duty... an idol... [whose] word is command." Ringelblum himself, however, deemed him "incompetent" and "weak": "The suicide of Czerniaków—too late, a sign of weakness—should have called for resistance—a weak man."5 Janusz Korczak, on the other hand, who ran an orphanage in the ghetto for 200 children, was far more sympathetic toward Czerniaków, one of his close friends who also had a passionate interest in children's welfare. Korczak, whose diary, unlike Ringelblum's, is inward and abstract, does not speak openly about the Jewish Council. But Korczak was horrified by the death of children in the ghetto. Like Czerniaków, Korczak carried cyanide, but he chose not to take it. Unwilling to abandon his orphans and convinced of their individual dignity, he wanted to prepare them for their inevitable demise. To this end, just three weeks before they were all deported, Korczak had the children perform Tagore's The Post Office in the hope that they might thereby welcome death and not be afraid of it.6 Korczak's... (shrink)

This article argues that the key crisis that has overtaken today’s global economy is the classical capitalist crisis of over-accumulation. Reaganism and structural adjustment were efforts to overcome this crisis in the 1980s, with little success, followed by globalization in the 1990s. The Clinton administration embraced globalization as the “Grand Strategy” of the United States, its two key prongs being the accelerated integration of markets and production by transnational corporations and the creation of a multilateral system of global governance, the (...) pillars of which were the World Trade Organization, the International Monetary Fund and the World Bank. The goal of creating a functionally integrated global economy, however, stalled, and the multilateral system began to unravel,thanks among other things to the multiple crises created by the globalization of finance, which was the main trend of the period. In response partly to these crises, partly to increasing competition with traditionally subservient centre economies, and partly to political resistance in the South, Washington under the Bush administration has retreated from the globalist project, adopting a nationalist strategy consisting of disciplining the South through unilateralist military adventures, reverting to methods of primitive accumulation in exploiting the developing world, and making other centre economies bear the brunt of global adjustments necessitated by the crisis of over-accumulation. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Managed Health Care: New Ethical Issues for All*Martina Darragh (bio) and Pat Milmoe McCarrick (bio)Changes in the way that health care is perceived, delivered, and financed have occurred rapidly in a relatively short time span. The 50-year period since World War II encompasses enormous growth in medical technology, soaring health care costs, and significant fragmentation of the two-party patient- physician relationship. This relationship first grew to include the third-party (...) payer, the health insurance industry, and now “with great speed and relatively little public awareness, a significant change has occurred in the way some decisions are made about a patient’s medical care” (III, Institute of Medicine 1989).The new means of providing health care bring an increasing number of parties into clinical decision-making processes. With this change, ethical issues that once concerned only health care professionals, the physician or the nurse, have expanded to include the patient and the groups who “manage” care—e.g., health maintenance organizations (HMOs), preferred provider organizations (PPOs), point of service groups (POSs), independent practice associations (IPAs), insurance reviewers, hospital administrators, institutional managers, and, the most recent players, purchasers of group health care who base their decisions on competitive pricing.The term “managed care” refers to a variety of continually adapting and developing arrangements that involve four groups. These groups, which have been labeled by the world of business, not health, are the “consumer” (once the patient), the “provider” (the physician and other health care professionals), the “insurer” (the reimburser for any care), and the “purchaser of care” or the primary buyer of health services (the large employer organization). Capitation is a common way to pay for health services in managed care systems. A certain dollar amount is negotiated for health services for a specified number of patients whether the care is delivered or not; the provider shares with the [End Page 189] insurer any financial risk for the actual cost of care (III, Centers for Disease Control 1995).When the Clinton administration’s health care reform movement failed to gain support in the U.S. Congress, the use of managed care to control rising health care costs accelerated. The literature on managed care and its effect on the patient-physician relationship reflects this shift. During the era of health care reform, “debate centered on how managed care could control costs, on the use of technology and patient satisfaction, [and] on access and barriers to care” (IV, Emanuel and Dubler 1995). When managed care organizations began contracting with physicians to provide health care services subject to the plans’ provisions, these plans became agents in clinical decision making on a wide-spread basis. HMO enrollment grew to 51 million persons by 1994 (III, Centers for Disease Control 1995). This “corporatization” of health care has sparked a plethora of articles about the effects of the marketplace on the physician’s ability to do what is best for the patient, and on the patient’s ability to trust the physician to do so.Many authors make it clear that managed care itself is not the problem, but rather the development of for-profit managed care plans by “corporate conglomerates with billions of dollars in assets that compensate their executives as grandly as basketball players” (V, Kassirer 1995) “in a marketplace that is largely unregulated” (I, Zoloth-Dorfman and Rubin 1995). “Some, mostly older plans that were created when cost containment was an unexpected benefit rather than their central purpose, deliver high-quality care economically. Unfortunately, others cut costs by recruiting the healthiest patients, excluding the sickest, rationing care by making it inconvenient to obtain, and denying care by a variety of mechanisms” (V, Kassirer 1995).These cost-containment features now play an intimate role in clinical practice. When a managed care plan contracts with a physician, the doctor becomes a “double agent” with contractual obligations to the plan to provide a preset amount of services and professional responsibilities to each patient to authorize necessary treatment (V, Angell 1993). This duality can undermine the physician’s fiduciary responsibility to the patient wherein the physician “has power over the affairs of [the patient]...and is required by law to act on that person’s... (shrink)

Every successful health care system should be based on some general humanistic ideals. However, the nationally organized health care systems of most European countries usually suffer from a deficiency in common ethical values based on universal human principles. When transitional societies, such as that of Bosnia-Herzegovina are concerned, health care organizational models are even more dysfunctional. The sources of a dysfunction in medical care system of Bosnia-Herzegovina are manifold and mutually controversial, including a lack of shared principles, an inappropriate involvement (...) of politicians in medical care and practice, administrative difficulties arising from superficial communication systems, as well as economic limits concerned with the financing of health care. The deficiency of a moral culture of medicine, which is correlated to a general collapse of morality is also responsible for many problems affecting various aspects of life including medical care. Hence, medical ethics from a virtue perspective is becoming an important ingredient of any improvement deigned to provide better-quality medical care. The aim of this paper is to underline the influence of humanism on the organization of health care systems and the ethics of medical interrelations in the society of Bosnia-Herzegovina. It is not intended to diagnose or resolve the problems, but to analyze them. It is also a critique of specific socio-political-economic influences on this health care system, inquiring if well-educated individuals in the virtues, which are involved in medical practice and education, would counteract them. In conclusion, humanism creates a universal ethical structure, which is based on human values such as fidelity, trust, benevolence, intellectual honesty, courage, compassion and truthfulness. These values should represent the standard around which medical care is organized. Since the health care system in Bosnia-Herzegovina is not entirely founded upon humanistic ideals, addressing the socio-political-economic conditions that constantly undermine those values is a prerequisite for any much-needed improvements of the medical care. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Feminist Studies 41, no. 3. © 2015 by Feminist Studies, Inc. 689 Susannah Bartlow White Fear in Universities: The Story of an Assata Shakur Mural No one is going to give you the education you need to overthrow them. No one will teach you your true history, teach you your true heroes if they know that knowledge will set you free. Theory without practice is just as incomplete as (...) practice without theory. The two have to go together. —Assata Shakur, quoted on a mural at Marquette University What does it mean to whitewash? To terminate? I have been tasting and retasting these words on my tongue after a mural of Assata Shakur at Marquette University was whitewashed, and I was fired—terminated —for having supported the mural, ending a fourteen-year career in feminist academia. As the founding director of the Gender and Sexuality Resource Center (GSRC), my job was to build an academic support office for women’s, gender, and LGBTQ+ education and empowerment. In the center’s third year, Amanda Smith (a Marquette senior) and Jeanette Martín (a community artist and program assistant at the center) envisioned, planned, and executed the Assata Shakur mural project as a way to invite greater community interest. In my role as director of the center, I supported the project, communicated it to senior leaders, and spread the word about the community-painting day in late March 2015. The mural was on display for six weeks at the GSRC before a storm of  Students fill in detail of the Assata Shakur mural at Marquette University’s Gender and Sexuality Resource Center. Photograph by Amanda T. Smith. News and Views 691 media coverage in mid-May prompted the university to cover the mural in white paint and fire me for my support of the project. My experience of this process was as rapid as it sounds: I received a few phone calls alerting me that the whitewashing of the mural was imminent and that there was a formal review of my leadership decisions, and I was fired twenty-four hours later. The idiomatic usage of “whitewash” tells us that something is shameful and that it has been, or ought to be, covered up. Whose cover-up was it—and whose shame? Over the six weeks it was on display at the center, the mural invited people into a quiet space off a hallway, and it had sparked discussion among staff, faculty, and students who used the space. The mural was one of very few images of a black woman anywhere on Marquette’s campus, and it contributed to a sense among many students of color that the GSRC was a space in which they were welcomed and safe and where they could be comfortable. Yet in the distortions of white supremacy, the mural looked like a threat, rather than an intellectual and community representation central to the university itself. Other recent cases of faculty repression, from Steven Salaita to Saida Grundy and Zandria Robinson, demonstrate how concerns about liability, finances, and public perception guide administrators ’ decisions about representation on campuses. Far from being liberal utopias, or even spaces that respect speech, universities remain testing grounds when students’ or educators’ actions present direct antiracist critique. What more clear or direct example of antiracist critique than the quotes we chose for the mural: Assata Shakur’s own words asserting the importance of street smarts and intellectual prowess, naming the power invested in knowledge systems and the importance of claiming that power for ourselves? Universities are, in our time, particularly responsive to pressure from the right. Private, nonprofit, advocacy organizations troll university websites looking for evidence of liberal bias; conservative media outlets publish student bloggers who feed the fantasy that the facts of United States history, presented without whitewashing, do not belong in classrooms. In particular, those who study the lives and knowledges of historically marginalized populations are in the crosshairs of right-wing attacks. In the case of the mural—and in each of the other cases cited above— it was either a right-wing news source or a powerful donor or decision 692 News and Views maker who raised concerns about leftist bias, civility, or... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Blossoming of Bioethics at NIHEzekiel J. Emanuel (bio)The establishment of the Department of Clinical Bioethics at the Warren G. Magnuson Clinical Center of the National Institutes of Health (NIH) has coincided with a burgeoning of interest and activity related to bioethical issues at NIH. The department has precipitated a reexamination and revitalization of existing bioethics activities in the Clinical Center and has launched new programs especially in the (...) areas of education and research. In addition, the department contributes to the work of others throughout NIH who address bioethical issues.The Organizational Location of the Department of Clinical BioethicsBefore describing the history and current activities of the Department of Clinical Bioethics, I will say something about it administrative location. Comprehension of the department’s organizational location is essential to understanding its history, role, and function. Prior to interviewing for the position of chair of the department, I did not—and, if truth be told, still do not fully—understand the details of the organizational structure of NIH. I therefore assume that many other bioethicists outside of the Institutes, especially those who do not regularly receive NIH funding, may not fully grasp its organizational intricacies.The Department of Clinical Bioethics is a department within the Warren G. Magnuson Clinical Center, which is NIH’s “hospital.” Hospital is in quotes because all of the patients at the Clinical Center must be enrolled in a research protocol and, therefore, are research subjects. The Clinical Center is where NIH’s clinical researchers admit their research subjects or see them in the out-patient setting. The Department of Clinical Bioethics reports directly to the Director of the Clinical Center, John I. Gallin, M.D., and receives its finances, space, and other resources from the Clinical Center.In this way, the department is part of NIH’s intramural (“inside”) program. People employed by NIH conduct intramural research, training, and other initiatives. The extramural program, which receives approximately 87 percent of NIH’s budget, funds research at institutions outside NIH. The extramural program awards grants and contracts for research, training, and conferences conducted [End Page 455] by investigators who are not affiliated with NIH. The National Human Genome Research Institute’s ELSI (Ethical, Legal, and Social Implications) program, for example, is part of NIH’s extramural program. As part of the NIH intramural program, the Department of Clinical Bioethics is not empowered to fund independent initiatives of people outside of NIH through grants and contracts. However, the department can collaborate with bioethicists and others on research, educational, and other programs outside of NIH and has some funds to support these collaborations.In addition, it is important for bioethicists to understand that NIH is a collection of 24 institutes and centers. Although there is coordination and collaboration between the institutes and centers, each is funded separately, and each has its own scope, programs, administrative structures, research agendas, training priorities, boards of advisors, and so forth. In this sense, NIH is more like a university that has many distinct schools, each with its own dean, faculty, budget, and fund raising office, than one that is tightly integrated and centrally-administered. Within NIH’s diffuse administrative structure, the Department of Clinical Bioethics is located within one of the centers (the Clinical Center) and has defined authority and responsibility only for bioethics within that center; in addition, because the Clinical Center’s mission is to support clinical research at other institutes, the department’ mission includes supporting the work of those institutes as well. Intellectual exchanges and relationships with other institutes and centers are neither pre-ordained nor administratively established; such relationships must be developed case-by-case, topic-by-topic, and initiative-by-initiative.The History and the Development of the Department of Clinical BioethicsThe Department of Clinical Bioethics was launched in late 1996. Although the department’s creation marked a major commitment to bioethics by the Clinical Center, and especially by its director, Dr. Gallin, it was formed on a pre-existing foundation of bioethics activities at NIH. 1In 1977, John Fletcher, Ph.D., was appointed by then Director Mortimer Lipsett as the bioethicist at the Clinical Center; his official title was Assistant for Bioethics... (shrink)

In December 1998, the Office of Inspector General and the Health Care Financing Administration solicited comments from health care providers regarding the federal anti-patient dumping statute, the Emergency Medical Treatment and Active Labor Act. EMTALA is a federal health care law of unprecedented breadth—the first universal benefit guaranteed by the federal government. It requires Medicare-participating hospitals with public emergency rooms, emergency physicians, and ancillary surgical and medical specialists to render adequate stabilizing treatment to whoever requests it. The 1998 Special Advisory (...) Bulletin sought input on four principal dimensions of EMTALA: the statutory obligation to furnish adequate medical screening to anyone who visits an emergency room; the responsibilities of health care providers towards enrollees of managed care organizations ; the prior authorization and payment rules for Medicare and Medicaid; and what practices would promote hospital compliance with EMTALA. (shrink)

The paper reviews the basics of development and implementation of the debt policy of Ukraine, outlines its formation principles and establishes requirements to normative legal documents which specify administrative measures in the field of the public debt. The research conducted shows that the main normative legal documents which govern activities of state administration bodies responsible for the debt policy implementation are the State Budget and the Program for State Debt Management of the Ministry of Finance of Ukraine. An analysis of (...) the structure of the above documents and ensuing governmental regulations of Ukraine indicates that the national debt policy is not a separate link of the public financial administration, it is shaped subsequent to the results of managerial decisions in the field of monetary relations, changes in the taxation system, operation of the efficiency control system of national taxes, the government deficit level, impacts of foreign economic factors etc. It is proved that debt operations in Ukraine are becoming a factor of economic risk for the state budget whereas the debt budget itself is becoming a destabilization factor. The budgetary policy of Ukraine, which is primarily aimed at maximization of tax collection, results in distortion of the public finance system and aggravates the economic status of numerous industries. The public debt service expenses are however still increasing and require public borrowings which keep growing year by year. The author indicates that the most unsuccessful decisions of the national leadership, which brought about a higher public debt, are the issue of internal public bonds for capitalization of the Privatbank PJSC in 2017 and poor state control over quasi-fiscal operations which may result in default of national Compulsory Social Insurance Funds on their obligations, accumulation of debts on VAT refund, remission of dead tax debts, instalment payment and deferral of money liabilities or tax debts of taxpayers, attraction of sovereign credits by resident economic entities, debt restructuring of such entities with public guarantees, supply of natural gas to heat-and-power engineering companies for generation of thermal energy at preferential prices, accrued receivables of the National Joint-Stock Company 'Naftogaz Ukrainy' for sale of natural gas to the population and heat-and-power engineering companies. (shrink)

Les « approches » ou « démarches compétences » sont à l’ordre du jour et se multiplient dans les entreprises, les organisations, les administrations publiques, les universités. Mais permettent-elles de faire confiance aux professionnels concernés? Constatant que la plupart de ces démarches sont fondées sur des additions et des classifications de compétences, j’ai créé, dès 1994, la définition de la compétence en termes de « savoir agir avec pertinence en situation en créant et mobilisant une combinatoire de ressources variées internes (...) et externes ». J’expose dans le présent article les changements de raisonnement qui m’ont conduit à faire évoluer les paradigmes avec lesquels sont traitées les approches par compétences. C’est par rapport à ce changement de paradigme que je précise comment j’aborde le concept de « compétence éthique » en le situant par rapport au paradigme que j’expose et en proposant quelques pistes pour la formation à l’éthique appliquée. (shrink)

Cet article se veut une illustration de nos recherches sur les scandales et la production de connaissance concernant les vulnérabilités organisationnelles. Il présente un segment des résultats de l’analyse découlant de la recherche exploratoire faite au sein de la nouvelle administration municipale de la Ville de Laval. Cette recherche voulait valider l’utilité des diagnostics des risques éthiques pour les organisations qui tentent de se sortir de la tourmente d’un scandale. Notre chantier de recherche sur la gestion des risques éthiques dans (...) les organisations publiques a été développé pour pallier les limites du champ d’intervention traditionnel de l’éthique appliquée, c’est-à-dire une éthique purement individuelle qui se limite trop souvent à mettre en doute la responsabilité professionnelle des acteurs et faire la promotion de la stricte compétence éthique des acteurs. Nous embrassons ici plutôt une démarche de recherche orientée vers une éthique dite institutionnelle, c’est-à-dire une éthique qui invite à remettre en question les actions individuelles et collectives en les mettant en contexte dans les situations d’actions. L’éthique institutionnelle qui est sous-jacente à l’approche défendue dans ce texte nous amène à réfléchir tant sur la qualité des conduites professionnelles que sur les facteurs qui, dans l’environnement du travail, ont une incidence négative sur la qualité des conduites. Le but de cet article est de démontrer que la recherche sur l’éthique dans les services publics ne peut plus se faire en vase clos autour de l’analyse des valeurs éthiques et la résolution des dilemmes éthiques, elle doit plutôt s’ouvrir à des analyses plus systémiques en jetant un regard analytique tant sur le cadre normatif, les instances régulatoires, la culture organisationnelle, le design institutionnel et les processus de gestion ; tout cela pour mieux saisir toutes les dimensions institutionnelles qui influencent la qualité des conduites des acteurs organisationnels. (shrink)

& A college development officer is offered a generous gift by a donor whose identity would embarrass the institution. Should the development officer accept? & A volunteer lies about his level of giving, but classmates believe him and match his "gift." Should donors be told the truth? & A development officer must explain to a donor the difference between naming an endowed chair and selecting the person to fill the chair. Where is the line between reasonable donor expectations and intrusion? (...) "There was a time, barely a generation ago, when most college fund raising was a placid, back-porch operation... That pattern, like so much in higher education, began to change dramatically... On the heels of all this change comes this splendid volume by Deni Elliot. The new fund-raising environment raises a host of ethical questions that were largely unknown or unrecognized by earlier generations of fund raisers... The great value of this book is that it provides some clear-eyed guidance through the ethical thicket that is modern higher education fund raising. The great charm of the book is that it provides this important service with such eloquence and good taste... Anyone involved in modern fund raising will find something of value in this book." -- G. Calvin MacKenzie, Academe "This volume provides college and university development officers and administrators practical help with recognizing difficult ethical situations and discerning the correct ethical response. It can also serve as a guide for donors who wonder what's reasonable for them to expect from fund raisers." -- Resources in Education Contributors: Allen Buchanan, James A. Donahue, Marilyn Batt Dunn, Deni Elliott, Bernard Gert, Judith M. Gooch, Bruce R. Hopkins, Frank Logan, Mary Lou Siebert, Holly Smith, and Eric B. Wentworth. (shrink)

This Special Issue [available free online] co-edited by Peg Brand Weiser (University of Arizona) and R. Scott Kretchmar (Pennsylvania State University) is entitled, "The Myles Brand (1942-2009) Era at the NCAA: A Tribute and Scholarly Review." The late Myles Brand was a philosopher (of action theory; social and political applied philosophy, philosophy of sport), former department chair (University of Illinois at Chicago; University of Arizona), dean (Arizona), provost (The Ohio State University), president (University of Oregon; Indiana University), and fourth president (...) of the NCAA (National Collegiate Athletic Association). [An extensive website created in 2020 by Peg Brand Weiser of over 300 entries of his work--speeches, essays, podcasts, and videos--can be found at a website under his name.] This Special Issue includes insightful essays on the legacy of Myles Brand by authors who dig deeply into continuing controversies within higher education, intercollegiate athletics, and the values, principles, and style of Brand's leadership. They take up the gauntlet to dissect and disseminate Brand's lasting influence on the institution of the NCAA in terms of the decisions and policies enacted between 2003 and 2009 that continue to affect the well-being of today's student-athletes, the sustainability of high-cost intercollegiate competition, and now, the "threat to" or "abandonment of" (depending on your point of view) "amateur status" due to students' newfound economic agency and ability to profit from NILs (Name, Image, Likeness) monetary deals. Essays include a co-authored "Editors' Introduction;" an introductory preface by John R. Thelin ("From Chaos to Coherence: Myles Brand and the Balancing of Academics and Athletics"); a short remembrance by Josh Brand ("Myles Brand, My Father"); and essays by Peg Brand Weiser ("Life is an Adventure: From Action Theory to Action"); R. Scott Kretchmar ("President Brand's Gambit: Inviting Scholars Inside the Tent"); Walter Harrison ("Myles Brand and the Responsibility of Leadership"); Heather Reid ("Amateurism, Professionalism and the Value of College Sports"); Lou Mats ("Myles Brand: Intercollegiate Athletics Within the Limits of the Academic Mission Alone'); Welch Suggs and Jennifer Hoffman ("Myles Brand's Collegiate Model and the Post-Amateurism World of College Sports"); David K. Wiggins ("Myles Brand: A Leader Deeply Committed to Diversity, Inclusiveness, and Social Justice"); C. Keith Harrison, Bernard Franklin, and Whitney Griffin ("Myles Brand's Philosophy of the Value of Intercollegiate Athletics: A Collaborative Effort and the Perspective of Two Black Males on Educational Achievement at the NCAA"); and Rodney Fort ("Myles Brand's College Sports Sustainability: 'Amateurism,' Finances, and Institutional Balance. (shrink)

This study investigates the relation between equity and credit market development and Corporate Social Responsibility (CSR) across 61 countries during the period from 2002 to 2022. Using a fixed effects identification strategy based on the seminal work of Rajan and Zingales (1998), we find that industries more dependent on external finance exhibit significantly better (worse) CSR performance in countries with more developed equity (credit) markets. These results suggest that while equity market development can be a catalyst for promoting CSR and (...) ultimately improving environmental and social outcomes in countries around the world, the development of credit markets can discourage CSR investments, especially in industries that are heavily dependent on external finance. Further analysis reveals that ethical and social considerations, in addition to purely financial ones, moderate the relation between financial market development and CSR. Our study provides insights into how financial market structures and institutions can be aligned with global sustainability goals and responsible corporate behavior. (shrink)

This paper examines the rise of socially responsible investment (SRI) as a sustainable finance mechanism and discusses the potential of SRI to contribute toward a more socially responsible and environmentally sound model of commerce in the Asia-Pacific region. Using a case study approach, I argue in this paper that the potential of SRI to accelerate the private sector toward greater sustainability has been to date largely explored within the North American and European regional contexts and that the future global development (...) of SRI is likely to depend on whether and to what degree SRI becomes a viable financial instrument in industrialized (Japan) and emerging (Hong Kong/China) economies of the Asia-Pacific region. (shrink)

The financial services sector has the potential to be an important driver for improved corporate social and environmental responsibility through its control over corporate financing. But, so far, only ad hoc policy initiatives have arisen in the European Union and other countries. Because the financial services sector is where wholesale decisions regarding future development, and thus pressures on the environment, arise, the reform of investment and banking services to promote long term investment and better consideration of environmental impacts may be (...) an effective way to promote sustainable development. Reforms such as corporate environmental reporting requirements and lender liability for borrowers’ environmental harm, are some of the ways by which an institutional framework for mobilising financial organizations as instruments of environmental regulation could be constructed. (shrink)

Research in the social sciences received generous patronage in the late 1960s and early 1970s. Research was widely perceived as providing solutions to emerging social problems. That generosity came under increased contest in the late 1970s. Although these trends held true for all of the social sciences, this essay explores the various ways by which economists in particular reacted to and resisted the patronage cuts that were proposed in the first budgets of the Reagan administration. Economists’ response was three fold: (...) to engage in joint lobbying with other social scientists, to tap into their authority as a respected policy player, and to influence the types of research financed by the patron. With interviews of the former lobbyist for the social scientists, the former director of the Economics program for the National Science Foundation, and a review of the archival records of economists and their scholarly society, we discuss how economists have claimed entitlement to patronage in the closing decades of the twentieth century. We observe a dynamic and productive relationship between politicians and researchers mediated by the National Science Foundation, where civil servants, lobbyist and public minded scientists, and self-serving grantees trade roles. (shrink)

In October 1993, a survey of health care agency administrators was undertaken shortly after they had experienced two sudden reductions in public funding. The purpose of this investigation was to gain insight into the role of ethics in health administrator decision making. A mail questionnaire was designed for this purpose. Descriptive statistics and content analysis were used to summarize the data. Staff reductions and bed closures were the two most frequently reported mechanisms for addressing the funding reductions. Most administrators did (...) not believe that these changes would have a negative public impact. In contrast, the majority indicated that future changes in reaction to additional funding reductions would have a negative public impact. Approximately one-third of the administrators reported ethics to be an element of recent administrative decision making, and one-half could foresee that ethics would be important in the future if reductions continued. These findings are discussed in relation to ethics. Issues for additional research are outlined. (shrink)

To promote ethical practices, healthcare managers must understand the ethical challenges encountered by key stakeholders. To characterize ethical challenges in Veterans Administration facilities from the perspectives of managers, clinicians, patients, and ethics consultants. We conducted focus groups with patients and managers ; semi-structured interviews with managers, clinicians, and ethics committee chairpersons. Data were analyzed using content analysis. Managers reported that the greatest ethical challenge was fairly distributing resources across programs and services, whereas clinicians identified the effect of resource constraints on (...) patient care. Ethics committee chairpersons identified end-of-life care as the greatest ethical challenge, whereas patients identified obtaining fair, respectful, and caring treatment. Perspectives on ethical challenges varied depending on the respondent's role. Understanding these differences can help managers take practical steps to address these challenges. Further, ethics committees seemingly, are not addressing the range of ethical challenges within their institutions. (shrink)

This paper contributes to the debate on the role of financial derivatives for capitalism. It responds to Bryan and Rafferty’s defence of their analysis and their critique of my own. The paper argues that their analysis confuses what a financial derivative does, and mixes together different kinds of derivative – and non-derivative – that play very different roles. After detailing these points, the paper discusses the relationship between gold, money and derivatives, rejecting their notion that derivatives are some kind of (...) new ‘commodity money’. An important theme absent from Bryan and Rafferty’s analysis is the relationship of financial trading and derivatives markets to parasitism in the imperialist world economy. To illustrate this, the paper notes advantages enjoyed by the major financial powers – the US and the UK – that are the main centres for the origination of derivatives and for derivatives trading. (shrink)

Public comments criticizing the honesty and trustworthiness of Professionals in Finance (PIFs) are commonly seen as a way to motivate them towards engaging in more socially responsible business practices. However, the link between public views of this professional group, the self-views of individual group members, and their motivation to engage in Corporate Social Responsibility (CSR) activities has not been empirically examined. In this research, we draw on Social Identity Theory (SIT) and the Behavioral Regulation Model for social evaluation (BRM) to (...) examine how the self-views of individual group members relate to perceived characteristics of their professional group, indicating Competence and Morality. In two studies (N = 123, 191) we examined whether the self-views of high-profile and general PIFs are affected by other people's perceptions of the honesty and trustworthiness of this professional group. The results offer support for our reasoning derived from SIT and the BRM. In both studies, we first demonstrate that public concerns about the group's lack of honesty and trustworthiness impact on the moral self-views of financial professionals. Subsequently, we employ an experimental design to reveal that reinforcing moral criticism leveled at the group only reduces the motivation of individual group members to engage in CSR activities, while group-level moral affirmation enhances this motivation. The results of both studies converge to demonstrate how public critique on the moral behavior of their professional group relates to the self-views and behavioral motives of PIFs. We consider the theoretical and practical implications of these findings. (shrink)

What does socially responsible investing (SRI) accomplish for investors and for society? Proponents of SRI claim that the practiceyields competitive portfolio returns for investors, while at the same time achieving better outcomes for society at large. Skepticsview SRI as ineffective at best and ill-conceived marketing hype at worst. My objective in this paper is to apply mainstream finance research findings to the question of whether SRI may be expected to lead to superior social outcomes. I conclude that under the perfectmarkets (...) assumptions underlying most finance theory, SRI will not affect social outcomes. However, given well documented imperfections in equity markets, the claim that SRI “makes a difference” to society is a reasonable one that is consistent with current theoretical and empirical research in finance. (shrink)