Most prominent arguments favoring the widespread discretionary business practice of sending jobs overseas, known as ‘offshoring,’ attempt to justify the trend by appeal to utilitarian principles. It is argued that when business can be performed more cost-effectively offshore, doing so tends, over the longterm, to achieve the greatest good for the greatest number. This claim is supported by evidence that exporting jobs actively promotes economic development overseas while simultaneously increasing the revenue of the exporting country. After showing that (...) class='Hi'>offshoring might indeed be justified on utilitarian grounds, I argue that according to Rawlsian social-contract theory, the practice is nevertheless irrational and unjust. For it unfairly expects the people of a given society to accept job-gain benefits to peoples of other societies as outweighing job-loss hardships it imposes on itself. Finally, I conclude that contrary to socialism, which relies much more on government control, capitalism constitutes a social contract that places a particularly strong moral obligation on corporations themselves to refrain from offshoring. (shrink)

Greatly aided by an information age in which protesting laborers in a remote offshore outpost can capture front page headlines around the globe, theSarbanes-Oxley Act of 2002 (SARBOX) has made corporate transparency the linchpin for good corporate governance. Under a SARBOX-enhancedregulatory framework, publicly traded corporations are required to rapidly disclose material changes in their financial conditions or operations—changes such as impairments to goodwill, a trademark, or some other intangible corporate asset. Especially challenging for multinational corporations (MNCs) with far-flung corporate empires (...) is the need to stay abreast of the ebb and flow of goodwill, at a time when transnational human rights groups are aggressively mobilizing world opinion against the sweatshop labor conditions that abound at the offshore production sites favored by MNCs. The author explains why the convergence of a digital age of free-flowing information and the advent of SARBOX, a legislative enactment of paraenetic design, is causing the boards of MNCs to more critically evaluate the long-term costs of their offshore operations. (shrink)

Despite the prevalence of externalization, much work in the ethics of immigration continues to assume that the admission of immigrants is determined by state immigration officials who decide whether to admit travelers at official crossings. This assumption neglects how decisions about entrance have been increasingly relocated abroad – to international waters, consular offices, airports, or foreign territories – often with non-governmental or private actors, as well as foreign governments functioning as intermediaries. Externalization poses a fundamental challenge to achieving just migration (...) policies. It reliably harms vulnerable people, prevents refugees from receiving protection, leads to human rights abuses, and dissipates blame and accountability, creating a serious lacuna in assigning moral responsibility. (shrink)

Urban infrastructures serve as the backbone of modern economies, mediating global exchanges and responding to urban demands. Yet, our comprehension of these complex structures, particularly within diverse socio-political terrain, remains fragmented. In bridging this knowledge gap, this study delves into “boundary objects”—entities enabling diverse stakeholders to collaborate without a comprehensive consensus. Central to our investigation is the hypothesis that oceanic infrastructural developments are instrumental in molding the interface of urban, industrial, and energy sectors within marine contexts. Our lens is directed (...) at the Gulf of Mexico, which is distinguished by its industrial depth and expansive marine grid. We highlight the Gulf Intracoastal Waterway’s (GIWW) paramount role in regional movement and the ecological facets of practices such as dredging, which is vital for transport and coastal conservation. A striking revelation of our study is the transformation of offshore structures in the Gulf into vibrant marine habitats. Emphasizing the intertwined nature of marine infrastructures, we denote oceans as pivotal platforms for impending urban expansion, especially as land resources wane. Our research aspires to validate the role played by oceans as a nexus in the urban–industrial–energy fusion. (shrink)

In conceptual modeling (CM) as a subdiscipline of software engineering, current proposed ontologies (categorical analysis of entities) are typically established through whole adoption of philosophical theories (e.g. Bunge’s). In this paper, we pursue an interdisciplinary research approach to develop a diagrammatic-based ontological foundation for CM using philosophical ontology as a secondary source. It is an endeavor to escape an offshore procurement of ontology from philosophy and implant it in CM. In such an effort, the CM diagrammatic language plays an important (...) role in contrast to dogmatic philosophical languages’ obsession with abstract entities. Specifically, this paper is about developing a descriptive (in contrast to formal) ontology that a modeler accepts as a supplementary account of reality when using thinging machines (TMs; i.e. a reality that uncovers the ontology of things that TM modeling discusses or “talks about,” akin to the ontology of natural language). Although existence is a well-established notion, we defend subsistence (Stoic term) as a supplementary mode of reality (e.g. reflection of event). The aim here is aligned toward developing CM notions and processes that are firm enough. Classical analysis of being per se (e.g. identity, substance, classes, objects) is de-emphasized in this work; nevertheless, philosophical concepts form an acknowledged authority to compare to. As a case study, such a methodology is applied to the notion of information that provides a common-sense understanding of the world. This application would enhance understanding of the TM methodology and clarify some of the issues that shed light on the question of the nature of information as an important concept in software engineering. Information is defined as about events; that is, it is about existing things. It is viewed as having a subsisting nature that exists only through being “carried on” by other things. The results seem to indicate a promising approach to define information and understand its nature. (shrink)

The UK government decided to introduce Income Tax in 1799. Later, tax avoidance schemes involved creation of Deeds of Convenant. It is a fact that crime is increasing but the number of people committing crime is not increasing because many crimes are repeated crimes committed by persons with habitual criminal behaviour, ie hard-core criminals. -/- For more than half a century now, there has been scientific evidence that genetics plays a key role in the origins of criminal behaviour. There are (...) many ethical considerations thus raised which governments are reluctant to face and which, if faced, will cost a lot in financial terms to implement and to also dismantle the old entrenched systems -/- As the author states, genetics is considered in evidence only in federal United States ; New Zealand and Australia and not in the United Kingdom, although the UK’s Criminal Justice Act 2003 does, in some circumstances, allow evidence from relatives about the defendant’s character, but this is not expert evidence but merely non-expert opinion, permitted in relation to the defendant’s bad character in circumstances as per s 101 CJA 2003. Note that in the US, the Federal Rules of Evidence Rule 402 prevents the submission of irrelevant evidence. -/-. (shrink)

This review is unashamedly from the perspective of English law because busy United Kingdom criminal law solicitors and barristers mostly wish to know what the law states, which case is a precedent case and whether the author has provided up-to-date legal information. This is because legal practitioners deal with real and urgent cases. The English Income Tax Act gained Royal Assent in 1799 the first government attempt to stop early tax avoidance. Later, tax avoidance schemes (which in English Law were (...) deemed a legitimate method of minimising one payment of taxation) became de rigueur all over the world and often involved creation of Deeds of Covenant and Trusts, notably Discretionary Trusts under civil law. Man’s ingenuity knows no bounds and this applies to man’s characteristic of criminality as it does to scholarship, enterprise and innovation. Despite protestations by some countries police agencies, contrary to the rise of crime, the fact is that that crime is increasing exponentially worldwide, but the number of people committing crime is not increasing because many crimes are repeated crimes committed by persons with habitual criminal behaviour, ie hard-core criminals. (shrink)