The study focused on the Digital Technology (DT) Competency of Certified Public Accountants (CPAs) in Ilocos Sur. This study will be beneficial for the upskilling of CPAs in Ilocos Sur and serve as a guide to development of competency-based curriculum for accounting students and intervention programs by accounting professional organizations. Using a validated survey instrument, the researcher considered 107 CPAs that responded. Total enumeration was used. The survey investigated the CPAs’ level of digital technology along five competency domains. (...) Descriptive method of research was utilized Their level of DT Competency is interpreted as “Proficient”. The study hints that they are not so far behind in terms of digital competency, and they have an enormous potential in relation to IT utilization, management, administration, and risk management. Reassessment of the BS Accountancy curriculum, encouraging CPAs to take advance studies and future research in this line is recommended. CPAs in Ilocos Sur can optimistically adapt to the ever-changing demands of the workplace. (shrink)

This study was intended to determine the level of factors affecting the decision of 4th year BS Accountancy students from College of Maasin to work after graduation or to take the 2022 CPALE. In order to determine the factors affecting the decision of the graduating Accountancy students, the researchers adopted the descriptive survey design. Descriptive survey is a sort of descriptive study that uses surveys to collect data on a variety of issues. The goal of this information is to see (...) how different circumstances can be obtained among the respondents. The following results were derived in the course of the conduct of this study; There is bigger percentage of female than of male where 26 out of 27 belongs to the age group of 20 to 22. Majority of the student’s parent’s occupation status is working. Conversely, most of them only earns P2,000 to P5,000 per month even though the household member earning for a living is 1 to 4 members, the first 3 factors namely financial status, peer pressure and parent’s influence were found to slightly affect the decision of the student with regards to taking the CPALE or to work after graduation. The last factor, school’s teaching influence turned out that it somewhat affects the decision of the students, there is a significant difference between the teaching influence factor and the demographic profile of gender while on the age and parent’s occupation status, it has a significance difference with financial status factor. As BSA students taking a course where a licensure examination awaits after graduation, it is necessary to take some factors into consideration before coming up into a decision regarding taking the CPALE or to work after graduation. Based on the results of the study, the level of factors to affect the decision of the students was determined. It has been shown in the results that the three factors namely financial status, peer pressure and parent’s influence can slightly affect the student’s decision. However, among three, peer pressure has the highest weighted mean rating of 2.86. On the other hand, the school’s teaching influence has the lowest weighted mean rating of 2.29 which means it can somewhat affect the decision of the student. (shrink)

Self-authorship has been established as the basis of an influential liberal principle of legislation and public policy. Being the author of one’s own life is a significant component of one’s own well-being, and therefore is better understood from the viewpoint of the person whose life it is. However, most philosophical accounts, including Raz’s conception of self-authorship, rely on general and abstract principles rather than specific, individual psychological properties of the person whose life it is. We elaborate on the principles (...) of self-authorship on the basis of self-determination theory, an empirically based psychological theory that has been at the forefront of the study of autonomy and self-authorship for more than 45 years. Our account transcends distinctions between positive and negative freedom and attempts to pinpoint the exact properties of self-authorship within the psychological processes of intrinsic motivation and internalization. If a primary objective of public policy is to support self-authorship, then it should be devised on the basis of how intrinsic motivation and internalization can be properly supported. Self-determination theory identifies three basic psychological needs: autonomy, competence, and relatedness. The satisfaction of these needs is associated with the support and growth of intrinsic tendencies and the advancement of well-being. Through this analysis, we can properly evaluate the significance of rationality, basic goods, and the availability of options to self-authorship. Implications for law and policy are discussed with an emphasis on legal paternalism and what many theorists call “liberal perfectionism,” that is, the non-coercive support and promotion of the good life. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting (...) system, which in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

Gerald Gaus argued in his 1996 book Justificatory Liberalism that proponents of public reason liberalism should attempt to ground their position in a specific epistemology. Critics of public reason liberalism such as David Enoch have also argued that public reason liberals need to elucidate their epistemic claims. Surprisingly, few public reason liberals have taken up Gaus and Enoch on their challenge. This paper will interact with the epistemological position undergirding the public justification principle, access internalism, (...) arguing that it fails. In its place, I put forward and defend proper functionalism as the better grounding epistemology, and then defend the new theory from possible objections. The result will be a synthesis of Nicholas Wolterstorff’s version of liberalism and an externalist version of convergence public reason liberalism. (shrink)

A common criticism of the use of algorithms in criminal justice is that algorithms and their determinations are in some sense ‘opaque’—that is, difficult or impossible to understand, whether because of their complexity or because of intellectual property protections. Scholars have noted some key problems with opacity, including that opacity can mask unfair treatment and threaten public accountability. In this paper, we explore a different but related concern with algorithmic opacity, which centers on the role of public trust (...) in grounding the legitimacy of criminal justice institutions. We argue that algorithmic opacity threatens the trustworthiness of criminal justice institutions, which in turn threatens their legitimacy. We first offer an account of institutional trustworthiness before showing how opacity threatens to undermine an institution’s trustworthiness. We then explore how threats to trustworthiness affect institutional legitimacy. Finally, we offer some policy recommendations to mitigate the threat to trustworthiness posed by the opacity problem. (shrink)

An influential tradition holds that thoughts are public: different thinkers share many of their thoughts, and the same applies to a single subject at different times. This ‘publicity principle’ has recently come under attack. Arguments by Mark Crimmins, Richard Heck and Brian Loar seem to show that publicity is inconsistent with the widely accepted principle that someone who is ignorant or mistaken about certain identity facts will have distinct thoughts about the relevant object—for instance, the astronomer who does not (...) know that Hesperus is Phosphorus will have two distinct thoughts Hesperus is bright and Phosphorus is bright. In this paper, I argue that publicity can be defended if we adopt a relational account on which thoughts are individuated by their mutual relations. I then go on to develop a specific relational theory—the ‘linking account’—and contrast it with other relational views. (shrink)

Public reason views hold that the exercise of political power must be acceptable to all reasonable citizens. A growing number of philosophers argue that this reasonable acceptability principle (RAP) can be justified by appealing to the value of civic friendship. They claim that a valuable form of political community can only be achieved among the citizens of pluralistic societies if they refrain from appealing to controversial ideals and values when justifying the exercise of political power to one another. This (...) paper argues against such accounts. In order to justify RAP, one must explain and defend a conception of reasonableness. Civic friendship is unfit to perform this task, rendering it unable to ground public reason alone. Meanwhile, pluralist views that combine civic friendship with other considerations in order to specify RAP either fail or make civic friendship a spare wheel in the argument for public reason. (shrink)

There are a number of important links and similarities between public health and safety. In this extended essay, Gregg D. Caruso defends and expands his public health-quarantine model, which is a non-retributive alternative for addressing criminal behavior that draws on the public health framework and prioritizes prevention and social justice. In developing his account, he explores the relationship between public health and safety, focusing on how social inequalities and systemic injustices affect health outcomes and crime rates, (...) how poverty affects brain development, how offenders often have pre-existing medical conditions (especially mental health issues), how involvement in the criminal justice system itself can lead to or worsen health and cognitive problems, how treatment and rehabilitation methods can best be employed to reduce recidivism and reintegrate offenders back into society, and how a public health approach could be successfully applied within the criminal justice system. Caruso's approach draws on research from the health sciences, social sciences, public policy, law, psychiatry, medical ethics, neuroscience, and philosophy, and he delivers a set of ethically defensible and practically workable proposals for implementing the public health-quarantine model. The essay begins by discussing recent empirical findings in psychology, neuroscience, and the social sciences that provide us with an increased understanding of the social and neurological determinants of health and criminal behavior. It then turns to Caruso's public health-quarantine model and argues that the model provides the most justified, humane, and effective approach for addressing criminal behavior. Caruso concludes by proposing a capability approach to social justice grounded in six key features of human well-being. He argues that we cannot successfully address concerns over public health and safety without simultaneously addressing issues of social justice—including the social determinants of health (SDH) and the social determinants of criminal behavior (SDCB)—and he recommends eight general policy proposals consistent with his model. (shrink)

The question of how democracy can deal with cultural diversity has become more central than ever. The increasing flow of people to many Western democratic countries indicates that our societies will become more and more multicultural. But what is the best way for democracy to deal with cultural diversity? It has been argued that, given its communicative core, the Habermasian model of deliberative democracy provides a platform where cultural groups can concur on peaceful agreements. In this paper, I show the (...) limits of this model of democracy in relation to diverse cultural traditions to public interactions. I will discuss the case of societies and ethnic groups of a Confucian heritage and show that Habermas’ account of public deliberation is not a neutral method for facilitating political decision making, but is culturally biased. (shrink)

Much of contemporary political philosophy revolves around debates over perfectionism, which is the view that the state may, or should, promote valuable conceptions of the good life and discourage conceptions that are worthless or bad. Collis Tahzib has recently proposed a unique theory of perfectionism. I examine two central aspects of his theory: the amalgamation of public reason and perfectionism, and the employment of the Rawlsian lexical priority. I argue that Tahzib’s idea of perfectionist public reason has certain (...) serious problems. Additionally, Tahzib, like many other perfectionists, has neglected that many excellences are at once personal and civic. I sketch a perfectionist account of civic virtue, with the hope of opening up space for defending and justifying perfectionism. (shrink)

Public discourse is often caustic and conflict-filled. This trend seems to be particularly evident when the content of such discourse is around moral issues (broadly defined) and when the discourse occurs on social media. Several explanatory mechanisms for such conflict have been explored in recent psychological and social-science literatures. The present work sought to examine a potentially novel explanatory mechanism defined in philosophical literature: Moral Grandstanding. According to philosophical accounts, Moral Grandstanding is the use of moral talk to seek (...) social status. For the present work, we conducted six studies, using two undergraduate samples (Study 1, N = 361; Study 2, N = 356); a sample matched to U.S. norms for age, gender, race, income, Census region (Study 3, N = 1,063); a YouGov sample matched to U.S. demographic norms (Study 4, N = 2,000); and a brief, one-month longitudinal study of Mechanical Turk workers in the U.S. (Study 5, Baseline N = 499, follow-up n = 296), and a large, one-week YouGov sample matched to U.S. demographic norms (Baseline N = 2,519, follow-up n = 1,776). Across studies, we found initial support for the validity of Moral Grandstanding as a construct. Specifically, moral grandstanding motivation was associated with status-seeking personality traits, as well as greater political and moral conflict in daily life. (shrink)

(Pre-publication draft November 2015: Partial content of "Introduction: The 2030 Agenda," Journal of Global Ethics 11:3 [December 2015], 262-270) This introduction briefly explains the process through which the Sustainable Development Goals have developed from their receipt in 2014 to their passage in September 2015 by the UN General Assembly, and it considers their development in prospect. The Millennium Development Goals, which spanned 1990-2015, present a case study that reveals the changeability of such long-term multilateral commitments. They were enmeshed in overlapping (...) and inconsistent national and intergovernmental commitments reaching from 1995 to 2005, and the text of those goals also evolved, stabilizing for the last time in 2007. The Sustainable Development Goals and attendant commitments should be expected to evolve similarly over their fifteen year run. This presents a concern, for among the three committees established by the UN to create the goals, the two committees charged with public consultation were retired as planned in 2014. The process evident thereafter has displayed a shift towards a strategy of enrolling broad public endorsement that leaves such consultation and specific responsibility to those consulted in doubt. This bodes ill for public deliberation on the goals and for public accountability as the agenda proceeds towards 2030. (shrink)

We are witnessing increasing use of the Internet, particular social media, to criticize (perceived or actual) moral failings and misdemeanors. This phenomenon of so-called ‘online public shaming’ could provide a powerful tool for reinforcing valuable social norms. But it also threatens unwarranted and severe punishments meted out by online mobs. This paper analyses the dangers associated with the informal enforcement of norms, drawing on Locke, but also highlights its promise, drawing on recent discussions of social norms. We then consider (...) two crucial conditions that online public shaming must meet in order to be justifiable: proportionality and accountability. We argue that these requirements are in fact frequently violated, rendering most cases of online public shaming unjustified. While the use of online public shaming against others’ vices has some apparent virtues, it is currently rarely justified, given its own vices. (shrink)

Information can be public among a group. Whether or not information is public matters, for example, for accounts of interdependent rational choice, of communication, and of joint intention. A standard analysis of public information identifies it with (some variant of) common belief. The latter notion is stipulatively defined as an infinite conjunction: for p to be commonly believed is for it to believed by all members of a group, for all members to believe that all members believe (...) it, and so forth. This analysis is often presupposed without much argument in philosophy. Theoretical entrenchment or intuitions about cases might give some traction on the question, but give little insight about why the identification holds, if it does. The strategy of this paper is to characterize a practical-normative role for information being public, and show that the only things that play that role are (variants of) common belief as stipulatively characterized. In more detail: a functional role for “taking a proposition for granted” in non-isolated decision making is characterized. I then present some minimal conditions under which such an attitude is correctly held. The key assumption links this attitude to beliefs about what is public. From minimal a priori principles, we can argue that a proposition being public among a group entails common commitment to believe among that group. Later sections explore partial converses to this result, the factivity of publicity and publicity from the perspective of outsiders to the group, and objections to the aprioricity of the result deriving from a posteriori existential presuppositions. (shrink)

One of the most frequently voiced criticisms of free will skepticism is that it is unable to adequately deal with criminal behavior and that the responses it would permit as justified are insufficient for acceptable social policy. This concern is fueled by two factors. The first is that one of the most prominent justifications for punishing criminals, retributivism, is incompatible with free will skepticism. The second concern is that alternative justifications that are not ruled out by the skeptical view per (...) se face significant independent moral objections (Pereboom 2014: 153). Despite these concerns, I maintain that free will skepticism leaves intact other ways to respond to criminal behavior—in particular incapacitation, rehabilitation, and alteration of relevant social conditions—and that these methods are both morally justifiable and sufficient for good social policy. The position I defend is similar to Derk Pereboom’s (2001, 2013, 2014), taking as its starting point his quarantine analogy, but it sets out to develop the quarantine model within a broader justificatory framework drawn from public health ethics. The resulting model—which I call the public health-quarantine model (Caruso 2016, 2017a)—provides a framework for justifying quarantine and criminal sanctions that is more humane than retributivism and preferable to other non-retributive alternatives. It also provides a broader approach to criminal behavior than Pereboom’s quarantine analogy does on its own since it prioritizes prevention and social justice. -/- In Section 1, I begin by (very) briefly summarizing my arguments against free will and basic desert moral responsibility. In Section 2, I then introduce and defend my public health-quarantine model, which is a non-retributive alternative to criminal punishment that prioritizes prevention and social justice. In Sections 3 and 4, I take up and respond to two general objections to the public health-quarantine model. Since objections by Michael Corrado (2016), John Lemos (2016), Saul Smilanksy (2011, 2017), and Victor Tadros (2017) have been addressed in detail elsewhere (see Pereboom 2017a; Pereboom and Caruso 2018), I will here focus on objections that have not yet been addressed. In particular, I will respond to concerns about proportionality, human dignity, and victims’ rights. I will argue that each of these concerns can be met and that in the end the public health-quarantine model offers a superior alternative to retributive punishment and other non-retributive accounts. (shrink)

John Rawls claims that public reasoning is the reasoning of ‘equal citizens who as a corporate body impose rules on one another backed by sanctions of state power’. Drawing on an amended version of Michael Bratman’s theory of shared intentions, I flesh out this claim by developing the ‘civic people’ account of public reason. Citizens realize ‘full’ political autonomy as members of a civic people. Full political autonomy, though, cannot be realised by citizens in societies governed by a (...) ‘constrained proceduralist’ account of democratic self-government, or the ‘convergence’ account of public justification formulated recently by Gerald Gaus and Kevin Vallier. (shrink)

Public justification-based accounts of liberal legitimacy rely on the idea that a polity’s basic structure should, in some sense, be acceptable to its citizens. In this paper I discuss the prospects of that approach through the lens of Gerald Gaus’ critique of John Rawls’ paradigmatic account of democratic public justification. I argue that Gaus does succeed in pointing out some significant problems for Rawls’ political liberalism; yet his alternative, justificatory liberalism, is not voluntaristic enough to satisfy the desiderata (...) of a genuinely democratic theory of public justification. So I contend that—pace Gaus, but also Rawls—rather than simply amending political liberalism, the claims of justificatory liberalism bring out fatal tensions between the desiderata of any theory of liberal-democratic legitimacy through public justification. (shrink)

To create fair and accountable AI and robotics, we need precise regulation and better methods to certify, explain, and audit inscrutable systems.

This discussion revises and extends Jonny Anomaly's ‘public goods’ account of public health ethics in light of recent criticism from Richard Dees. Public goods are goods that are both non-rival and non-excludable. What is significant about such goods is that they are not always provided efficiently by the market. Indeed, the state can sometimes realize efficiency gains either by supplying such goods directly or by compelling private purchase. But public goods are not the only goods that (...) the market may fail to provide efficiently. This point to a way of broadening the public goods account of public health to accommodate Dees' counterexamples, without abandoning its distinctive appeal. On the market failures approach to public health ethics, the role of public health is to correct public health-related market failures of all kinds, so far as possible. The underlying moral commitment is to economic efficiency in the sense of Pareto: if we can re-allocate resources in the economy so as to raise the welfare of some without lowering the welfare of any other, we ought to do so. (shrink)

I will argue that the natural law theory of morality, when extended into a political theory of justice, results in a picture of political justice much like that of public reason liberalism. However, natural law political theory, I argue, need not entail a natural law theory of morality. While facts about what societies ought to do supervene upon facts about what is good for human beings, there are distinct goods involved and distinct reasons for action. Rather, considerations taken from (...) the common good as guiding public policy results in a two-layer approach to public reasonability, resembling features of both consensus and convergence accounts of public reason. Consequently, the differences between natural law and classical public reason liberalism are significant but are not as significant as might have otherwise appeared. In fact, natural law political theory might be a more consistent development of the idea of a public reason than those of classical liberalism. (shrink)

This article discusses the growth of the populist radical right as a concrete example of the scenario where liberal democratic ideas are losing support in broadly liberal democratic societies. Our goal is to enrich John Rawls’ influential theory of political liberalism. We argue that even in that underexplored scenario, Rawlsian political liberalism can offer an appealing account of how to promote the legitimacy and stability of liberal democratic institutions provided it places partisanship centre stage. Specifically, we propose a brand-new moral (...) duty binding ‘reasonable’ partisans committed to pluralism. This duty establishes conditions where partisans must strategically transform society’s public reason (i.e. transform the visions for society their parties campaign on) in ways that promise to attract back support from illiberal and antidemocratic competitors. While this strategic behaviour might seem impermissible, we show that Rawls’ distinctive account of sincerity in democratic deliberation is uniquely placed to justify it as perfectly ethical. (shrink)

This paper defends a distinctly liberal approach to public health ethics and replies to possible objections. In particular, I look at a set of recent proposals aiming to revise and expand liberalism in light of public health's rationale and epidemiological findings. I argue that they fail to provide a sociologically informed version of liberalism. Instead, they rest on an implicit normative premise about the value of health, which I show to be invalid. I then make explicit the unobvious, (...) republican background of these proposals. Finally, I expand on the liberal understanding of freedom as non-interference and show its advantages over the republican alternative of freedom as non-domination within the context of public health. The views of freedom I discuss in the paper do not overlap with the classical distinction between negative and positive freedom. In addition, my account differentiates the concepts of freedom and autonomy and does not rule out substantive accounts of the latter. Nor does it confine political liberalism to an essentially procedural form. (shrink)

How Propaganda Became Public Relations pulls back the curtain on propaganda: how it was born, how it works, and how it has masked the bulk of its operations by rebranding itself as public relations. Cory Wimberly uses archival materials and wide variety of sources — Foucault’s work on governmentality, political economy, liberalism, mass psychology, and history — to mount a genealogical challenge to two commonplaces about propaganda. First, modern propaganda did not originate in the state and was never (...) primarily located in the state; instead, it began and flourished as a for-profit service for businesses. Further, propaganda is not focused on public beliefs and does not operate mainly through lies and deceit; propaganda is an apparatus of government that aims to create the publics that will freely undertake the conduct its clients’ desire. Businesses have used propaganda since the early twentieth century to construct the laboring, consuming, and voting publics that they needed to secure and grow their operations. Over that time, corporations have become the most numerous and well-funded apparatuses of government in the West, operating privately and without democratic accountability. Wimberly explains why liberal strategies of resistance have failed and a new focus on creating mass subjectivity through democratic means is essential to countering propaganda. This book offers a sophisticated analysis that will be of interest to scholars and advanced students working in social and political philosophy, Continental philosophy, political communication, the history of capitalism, and the history of public relations. (shrink)

This chapter discusses how justice applies to public health. It begins by outlining three different metrics employed in discussions of justice: resources, capabilities, and welfare. It then discusses different accounts of justice in distribution, reviewing utilitarianism, egalitarianism, prioritarianism, and sufficientarianism, as well as desert-based theories, and applies these distributive approaches to public health examples. Next, it examines the interplay between distributive justice and individual rights, such as religious rights, property rights, and rights against discrimination, by discussing examples such (...) as mandatory treatment and screening. The chapter also examines the nexus between public health and debates concerning whose interests matter to justice (the “scope of justice”), including global justice, intergenerational justice, and environmental justice, as well as debates concerning whether justice applies to individual choices or only to institutional structures (the “site of justice”). The chapter closes with a discussion of strategies, including deliberative and aggregative democracy, for adjudicating disagreements about justice. (shrink)

Harrison Frye claims that socialist republicanism may be unable to reduce domination due to efficiency costs and accountability deficits imposed by public ownership. I argue that the empirical and theoretical grounds for expecting such a decline in economic efficiency are weak. Moreover, the egalitarian distributive effects of public ownership are likely to be more important for insulating people from domination. So too, workers, consumers, and citizens are not well-protected from domination by the accountability of managers to profit-seeking shareholders. (...) I conclude that the investor-owned firm will do far more to exacerbate dominating power than to constrain it. (shrink)

We need urgently to bring about a revolution in universities around the world, wherever possible, so that they take their fundamental task to be, not to acquire and apply knowledge, but rather to help humanity learn how to resolve conflicts and problems of living in increasingly cooperatively rational ways, so that we may make progress towards a good, genuinely civilized, wise world. The pursuit of knowledge would be a vital but subsidiary task. I have argued for the urgent need for (...) such an academic revolution for nearly 50 years, ever since the publication of two books: What’s Wrong With Science? Towards a People’s Rational Science of Delight and Compassion, 1976, and From Knowledge to Wisdom: A Revolution for Science and the Humanities, 1984, both available free online. This article, written in preparation for a talk given to Pittsburgh University on the 15th September 2023, gives an outline of my baffled struggles with problems of philosophy, science, literature and life that led up to the discovery of the urgent need for an intellectual and institutional revolution in universities around the world, needed in order to galvanize the social revolution required to enable us to make progress to a world in which peace, justice, democracy, individual freedom, sustainable prosperity, the possibility of a good life, are available to all, insofar as that is attainable. (shrink)

Disability Justice in Public Health Emergencies is the first book to highlight contributions from critical disability scholarship to the fields of public health ethics and disaster ethics. It takes up such contributions with the aim of charting a path forward for clinicians, bioethicists, public health experts, and anyone involved in emergency planning to better care for disabled people—and thereby for all people—in the future. Across 11 chapters, the contributors detail how existing public health emergency responses have (...) failed and still fail to address the multi-faceted needs of disabled people. They analyze complications in the context of epidemic and pandemic disease and emphasize that vulnerabilities imposed upon disabled people track and foster patterns of racial and class domination. -/- The central claim of the volume is that the ethical and political insights of disability theory and activism provide key resources for equitable disaster planning for all. The volume builds upon the existing efforts of disability communities to articulate emergency planning priorities and response measures that take into account the large body of qualitative and quantitative research on disabled people’s health, needs, and experiences. It is only by listening to disabled people’s voices that we will all fare better in future public health emergencies. (shrink)

Existing accounts of public-goods distribution rely on the existence of solidarity for providing non-universal public goods, such as the humanities or national parks. There are three fundamental problems with these accounts: they ignore instances of social fragmentation; they treat preferences for public goods as morally benign, and they assume that these preferences are the only relevant moral consideration. However, not all citizens unanimously require public goods such as the humanities or national parks. Public-goods distribution that (...) is based only on citizens’ preferences, therefore, means that non-universal public good are at a constant risk of under-provision, and has negative implications for human flourishing. The paper, therefore, develops a complementary justification for the distribution of public goods, that decouples the distribution of public goods from ad hoc preferences, and grounds the distributive justification in the intrinsic value of these goods. There are three reasons to include intrinsic-value considerations in public-goods distribution: responding to crowding-out effects; promoting shared heritage and cross-fertilization. Finally, the intrinsic-value justification may indirectly promote solidarity. Thus, the intrinsic-value and the solidarity justifications need not be mutually exclusive, rather they can be mutually reinforcing. (shrink)

Political theorists have offered many accounts of collective decision-making under pluralism. I discuss a key dimension on which such accounts differ: the importance assigned not only to the choices made but also to the reasons underlying those choices. On that dimension, different accounts lie in between two extremes. The ‘minimal liberal account’ holds that collective decisions should be made only on practical actions or policies and that underlying reasons should be kept private. The ‘comprehensive deliberative account’ stresses the importance of (...) giving reasons for collective decisions, where such reasons should also be collectively decided. I compare these two accounts on the basis of a formal model developed in the growing literature on the ‘discursive dilemma’ and ‘judgment aggregation’ and address several questions: What is the trade-off between the (minimal liberal) demand for reaching agreement on outcomes and the (comprehensive deliberative) demand for reason-giving? How large should the ‘sphere of public reason’ be? When do the decision procedures suggested by the two accounts agree and when not? How good are these procedures at truthtracking on factual matters? What strategic incentives do they generate for decision-makers? My discussion identifies what is at stake in the choice between minimal liberal and comprehensive deliberative accounts of collective decisionmaking, and sheds light not only on these two ideal-typical accounts themselves, but also on many characteristics that intermediate accounts share with them. (shrink)

Policy-makers sometimes aim to improve well-being as a policy goal, but to do this they need some way to measure well-being. Instead of relying on potentially problematic theories of well-being to justify their choice of well-being measure, Daniel Hausman proposes that policy-makers can sometimes rely on preference-based measures as evidence for well-being. I claim that Hausman’s evidential account does not justify the use of any one measure more than it justifies the use of any other measure. This leaves us at (...) a loss as to which policy should be chosen in the non-trivial cases for which there is substantial disagreement between the different measures in their assessment of policy. (shrink)

This paper examines the extent to which dispute resolvers in customary law systems provide widely understandable justifications for their decisions. The paper first examines the liberal-democratic reasons for the importance of publicity, understood to be wide accessibility of legal justification, by reviewing the uses of publicity in Habermas’ and Rawls’ accounts of the rule of law. Taking examples from Sierra Leone, the paper then argues that customary law systems would benefit from making local dispute resolution practices, such as “begging” from (...) elders, witchcraft, and customary law judgments, more widely accessible. The paper concludes that while legal pluralism is usually taken to be an analytical concept, it may have a normative thrust as well, and that publicity standards would also apply to formal courts in developing countries, which are also typically “defective” along this dimension. (shrink)

This paper investigates the local implementation of Malaysian public GAP standard called MyGAP by examining its effectiveness in raising the awareness and improving the pesticide use practices of participant smallscale farmers toward better food safety and quality assurance. For this objective, 19 MyGAP certified and 57 uncertified durian farms in the state of Pahang, Malaysia were surveyed. The research found that certified farm managers have a much better understanding of the basic intent of the policy than uncertified (...) farms, reflecting the individually oriented interests and motivations of participant farmers in the national scheme. Their interests in and assessment of the merits of the scheme are found to concentrate in economic realms rather than in the original policy goal of food safety and quality assurance. As regards pesticide use practices, certified farms showed a much better performance than uncertified farms in record keeping and pesticide use and management. There remains a question, however, whether it is due to the farming practices improved through MyGAP adoption or due to the participation of farms already well-performing prior to MyGAP adoption. (shrink)

I will begin this paper by identifying the problem within the theory of ethics, which contractualism as a moral theory is attempting to address. It is not that of solving the problem of moral motivation like the ‘arch-contractualist’, Thomas Scanlon, often claims, but rather that of describing a class of fundamental moral reasons – contractualist reasons for short. In the second section, I will defend the contractualist idea of how the nature of these moral reasons provides us with sufficient, independent (...) tools to construct the content of public moral principles. The rest of my paper is defensive. It addresses the main challenges set to the contractualist account of moral reasons. In the third section, I will discuss a frequent objection according to which the contractualist reasons are a redundant addition to the space of moral reasons. In the fourth section, I will examine the worry that acting from these reasons would not lead to morally admirable action but rather to vice. In the last section, I will investigate the criticism according to which the normative force of the contractualist reasons is insufficient for rationalising our moral actions in certain difficult circumstances. In this section, we get to the heart of the matter – what the reasons contractualism describes truly are, and how they can explain the generally overriding strength of our moral requirements. I hope to conclude that even after these serious challenges contractualism remains a philosophically viable account of morality's rationalistic appeal. (shrink)

There are many ethical dimensions of public policy. Public policy as actions to solve the collective problems includes directly or indirectly making ethical judgments. Public policy takes into account reconciliation of conflicting interests of individuals, groups, and organizations which is based on the values agreeing which influences on the objectives, principles, and styles of policy implementation. Ethical judgments about selecting more and less important as well as more positive problem solutions are present on all stages of policy (...) cycle. (shrink)

Current technology and surveillance practices make behaviors traceable to persons in unprecedented ways. This causes a loss of anonymity and of many privacy measures relied on in the past. These de facto privacy losses are by many seen as problematic for individual psychology, intimate relations and democratic practices such as free speech and free assembly. I share most of these concerns but propose that an even more fundamental problem might be that our very ability to act as autonomous and purposive (...) agents relies on some degree of privacy, perhaps particularly as we act in public and semi-public spaces. I suggest that basic issues concerning action choices have been left largely unexplored, due to a series of problematic theoretical assumptions at the heart of privacy debates. One such assumption has to do with the influential conceptualization of privacy as pertaining to personal intimate facts belonging to a private sphere as opposed to a public sphere of public facts. As Helen Nissenbaum has pointed out, the notion of privacy in public sounds almost like an oxymoron given this traditional private-public dichotomy. I discuss her important attempt to defend privacy in public through her concept of ‘contextual integrity.’ Context is crucial, but Nissenbaum’s descriptive notion of existing norms seems to fall short of a solution. I here agree with Joel Reidenberg’s recent worries regarding any approach that relies on ‘reasonable expectations’ . The problem is that in many current contexts we have no such expectations. Our contexts have already lost their integrity, so to speak. By way of a functional and more biologically inspired account, I analyze the relational and contextual dynamics of both privacy needs and harms. Through an understanding of action choice as situated and options and capabilities as relational, a more consequence-oriented notion of privacy begins to appear. I suggest that privacy needs, harms and protections are relational. Privacy might have less to do with seclusion and absolute transactional control than hitherto thought. It might instead hinge on capacities to limit the social consequences of our actions through knowing and shaping our perceptible agency and social contexts of action. To act with intent we generally need the ability to conceal during exposure. If this analysis is correct then relational privacy is an important condition for autonomic purposive and responsible agency—particularly in public space. Overall, this chapter offers a first stab at a reconceptualization of our privacy needs as relational to contexts of action. In terms of ‘rights to privacy’ this means that we should expand our view from the regulation and protection of the information of individuals to questions of the kind of contexts we are creating. I am here particularly interested in what I call ‘unbounded contexts’, i.e. cases of context collapses, hidden audiences and even unknowable future agents. (shrink)

After commending Moleski for his excellent study, I focus attention on three areas that merit further clarification: (1) that Michael Polanyi’s quest for public recognition was legitimate and not the effect of a runaway vanity, (2) that Kuhn’s straining to define his dependence upon Polanyi was blocked by the unspecifiability clouding the discovery process and by his notion that Polanyi appealed to ESP to explain the dynamics of· discovery, and (3) that Kuhn’s success in gaining public recognition for (...) his paradigm shift was understandable. In the end, I list five areas wherein Kuhn’s account of scientific revolutions could be substantially improved by joining forces with Polanyi. (shrink)

What is scientific progress? This paper advances an interpretation of this question, and an account that serves to answer it. Roughly, the question is here understood to concern what type of cognitive change with respect to a topic X constitutes a scientific improvement with respect to X. The answer explored in the paper is that the requisite type of cognitive change occurs when scientific results are made publicly available so as to make it possible for anyone to increase their understanding (...) of X. This account is briefly compared to two rival accounts of scientific progress, based respectively on increasing truthlikeness and accumulating knowledge, and is argued to be preferable to both. (shrink)

This paper focuses on Precision Public Health (PPH), described in the scientific literature as an effort to broaden the scope of precision medicine by extrap- olating it towards public health. By means of the “All of Us” (AoU) research pro- gram, launched by the National Institutes of Health in the U.S., PPH is being devel- oped based on health data shared through a broad range of digital tools. PPH is an emerging idea to harness the data collected for (...) precision medicine to be able to tai- lor preventive interventions for at-risk groups. The character of these data concern genetic identity, lifestyle and overall health and therefore affect the ‘intimacy’ of personhood. Through the concept of biological citizenship, we elucidate how AoU and its recruitment tactics, by resonating ‘diversity’, at the same time appeal to and constitute identity, defining individuals as ‘data sharing subjects’. Although PPH is called for; the type of bio-citizenship that is enacted here, has a particular definition, where participant recruitment focuses on ‘citizenship’ in terms of empowerment (front), it is the ‘bio’ prefix that has become the main focus in terms of research. i.e. biosubjectivities vs biocapital. This raises the question whether the societal chal- lenges that often underlie public health issues can be sufficiently dealt with based on the way ‘diversity’ is accounted for in the program. We suggest that the AoU still risks of harming underrepresented groups based on the preconditions and the design of the program. (shrink)

Building, restoring and maintaining well-placed trust between scientists and the public is a difficult yet crucial social task requiring the successful cooperation of various social actors and institutions. Kitcher’s takes up this challenge in the context of liberal democratic societies by extending his ideal model of “well-ordered science” that he had originally formulated in his. However, Kitcher nowhere offers an explicit account of what it means for the public to invest epistemic trust in science. Yet in order to (...) understand how his extended model and its implementation in the actual world address the problem of trust as well as to evaluate it critically, an explicit account of epistemic public trust in science needs to be given first. In this article we first present such an account and then scrutinize his project of building public trust in science in light of it. We argue that even though Kitcher’s ideal model and his proposals for its implementation in the real world face a number of problems, they can be addressed with the resources of our account. (shrink)

The purpose of this study is to show the competencies and skills developed for the undergraduates and postgraduates’ degrees in accounting education in the Lebanese universities. It emphasizes the role of the universities that is essential in developing the economic reforms. It seeks to address the job offers needed in the accounting departments for major employers in the public sector. The study focuses on the accounting education in the context of IPSAS adoption. The research adopted the qualitative methodology by (...) using interviews with the Lebanese higher education senior officials in universities. -/- . (shrink)

Norman Daniels’s theory of ‘accountability for reasonableness’ is an influential conception of fairness in healthcare resource allocation. Although it is widely thought that this theory provides a consistent extension of John Rawls’s general conception of justice, this paper shows that accountability for reasonableness has important points of contact with both utilitarianism and intuitionism, the main targets of Rawls’s argument. My aim is to demonstrate that its overlap with utilitarianism and intuitionism leaves accountability for reasonableness open to damaging critiques. The important (...) role that utilitarian-like cost-effectiveness calculations are allowed to play in resource allocation processes disregards the separateness of persons and is seriously unfair towards individuals whose interests are sacrificed for the sake of groups. Furthermore, the function played by intuitions in settling frequent value conflicts opens the door for sheer custom and vested interests to steer decision-making. (shrink)

What happens when we are uncertain about what we want, feel or whish for? How should we understand uncertainty in introspection? This paper reconstructs and critically assess two answers to this question frequently found in the secondary literature on Wittgenstein: indecision and self-deception (Hacker 1990, 2012; Glock 1995, 1996). Such approaches seek to explain uncertainty in introspection in a way which is completely distinct from uncertainty about the ‘outer world’. I argue that in doing so these readings fail to account (...) for the substantial role the intellect seems to play in the process of resolving such uncertainties. I then attempt to show that Wittgenstein’s remarks connecting psychological vocabulary, behaviour and public criteria (e. g. PI 2009: 580) provide alternative ways for thinking about uncertainty in introspection which allow for a substantial role of the intellect. (shrink)

In the first part of the paper, Gaus’ ground for the ideal of persons as free and equal is described. Doubts are raised about the appropriateness of the use of his account of this ideal as endogenous to our moral practice. Th e worries are related to the use of the concept of having a reason that Gaus makes in his book, as well as to the aptness of his account of our moral practice from the viewpoint of our moral (...) phenomenology. Some doubts are raised in relation to the pertinence of Gaus’ concept of having a reason from the perspective of the motivation of the public reason project. In the second part of the paper, a summary is off ered of Gaus’ model of public justification and some of its consequences are discussed. Th e primary intention here is to show that, contrary to Gaus’ view, egalitarian liberalism, and not classical liberalism, is the most appropriate result of such a model of justification. (shrink)

A fiscal administration shows the reality of government and public organization in their provision of public good or service for the citizen. It is an independent subject from the accounting, economic, political, and legal science, which is interdisciplinary and strives for any distinct goal of studies. A fiscal sustainability perhaps would be one ideal that this science would flounder to crystallize and hold out. The studies would be similar to the adjacent sciences, but could be defined ultimately for (...) its unique feature or characteristic. The accounting or accounting sciences would aim to set forth the standards of evaluating the operation and asset or debt as well as the formality to show the numerical status or assessment for the businesses, mainly private and secondarily public. The fiscal administration involves these aspects, but there are many other elements to inculcate the minds of fiscal researcher, such as public ideals or social justice beyond the math or numerical requirements. The economic science would guide the criterion of practice for the government or public organization when they contemplate on the fiscal issues or challenges. The efficiency of budget or basic concepts, i.e., scanty resources or appropriability problem, non-exclusion and non-exhaustion, eminent dichotomy between the private and public sectors or privatization, distinction between provision and production, and so on, would divulge a close dialogue and interactive understanding between the two sciences. Nevertheless, there are differences being present invariably and conceptually between them. For example, the market failure perhaps would be one stigmatic condition to increase the profile of fiscal science. A provision anticipated from the government had been defined far earlier from the classic thought, such as police and national defense. We may share the economic idea, such as Pareto criterion, but the fiscal administration would phase out a multifaceted interplay, principally because it concerns of rule of government and because of its general absoluteness. Many artificial and institutional assumption and terms would variegate the pure theory of Pareto optimal to struggle in the cause of immeasurable kinds of values or concepts. For example, democracy is based on the head count and generally from the value of equal voting in deciding a fiscal issue. The bloated payroll would perhaps presuppose an odd reality deviated from the Pareto ideals, and the logrolling or lobbying would upstage or provide a culprit to breach the economic ways of interaction or commandment. In some cases, they trade a vote to pass the public hurdle that misallocates the resources for less than efficient public programs. Nevertheless, it explains the place where we now stand, and the macro-economy or the kind of thoughts would be considered as most approximated with the quality of fiscal studies. The science of fiscal administration would not disappear unless our reality would be purified, as the economic thought espoused, for the idealistic liberal market or communism. In both cases, the government would no longer be necessary and the fiscal administration is never demanded. It also would be denied if the communist ideals would become a reality any ultimately, say, perish of government and idealistic friendship of working class without exploitation. This means the fiscal administration is a practical science, not merely a theoretical framework, which is to be investigated and approached for the kind of hybrid products. As the political science is basically a bland product on the concept of political power, it could be intermingled with the fiscal science partly in areas of thought, but be made distinct among another. (shrink)

Shortened and moderately revised version of an essay that initially appeared in Murove (ed.) African Ethics (2009). This chapter is a work of applied ethics that aims to provide a convincing comprehensive account of how a government official in a post-independence sub-Saharan country should make decisions about how to allocate goods such as civil service jobs and contracts with private firms. Should such a person refrain from considering any particulars about potential recipients, or might it be appropriate to consider, for (...) example, family membership, party affiliation, race, or revolutionary stature as reasons to benefit certain individuals at some cost to the public? Which of these factors should be considered an unjust or corrupt basis on which to allocate state goods and which should not? Drawing on an African ethic, this chapter answers these questions with what it calls a “moderate partialism,” according to which a government agent may rightly favor at some cost to the public veterans and victims of state injustices, but not those in her family or party. This chapter seeks to provide a new, unified explanation of why characteristically sub-Saharan values permit some forms of partiality, such as the preferential hiring of those who suffered from or struggled against colonialism, but forbid other, nepotist or prebendalist forms of partiality. (shrink)

Disputes at the intersection of national security, surveillance, civil liberties, and transparency are nothing new, but they have become a particularly prominent part of public discourse in the years since the attacks on the World Trade Center in September 2001. This is in part due to the dramatic nature of those attacks, in part based on significant legal developments after the attacks (classifying persons as “enemy combatants” outside the scope of traditional Geneva protections, legal memos by White House counsel (...) providing rationale for torture, the USA Patriot Act), and in part because of the rapid development of communications and computing technologies that enable both greater connectivity among people and the greater ability to collect information about those connections. -/- One important way in which these questions intersect is in the controversy surrounding bulk collection of telephone metadata by the U.S. National Security Agency. The bulk metadata program (the “metadata program” or “program”) involved court orders under section 215 of the USA Patriot Act requiring telecommunications companies to provide records about all calls the companies handled and the creation of database that the NSA could search. The program was revealed to the general public in June 2013 as part of the large document leak by Edward Snowden, a former contractor for the NSA. -/- A fair amount has been written about section 215 and the bulk metadata program. Much of the commentary has focused on three discrete issues. First is whether the program is legal; that is, does the program comport with the language of the statute and is it consistent with Fourth Amendment protections against unreasonable searches and seizures? Second is whether the program infringes privacy rights; that is, does bulk metadata collection diminish individual privacy in a way that rises to the level that it infringes persons’ rights to privacy? Third is whether the secrecy of the program is inconsistent with democratic accountability. After all, people in the general public only became aware of the metadata program via the Snowden leaks; absent those leaks, there would have not likely been the sort of political backlash and investigation necessary to provide some kind of accountability. -/- In this chapter I argue that we need to look at these not as discrete questions, but as intersecting ones. The metadata program is not simply a legal problem (though it is one); it is not simply a privacy problem (though it is one); and it is not simply a secrecy problem (though it is one). Instead, the importance of the metadata program is the way in which these problems intersect and reinforce one another. Specifically, I will argue that the intersection of the questions undermines the value of rights, and that this is a deeper and more far-reaching moral problem than each of the component questions. (shrink)

Theorists of public reason such as John Rawls often idealize constitutional courts as exemplars of public reason. This paper raises questions about the seduction and limits of analogies between theorists’ account of public reason and actual constitutional jurisprudence. Examining the work product of the United States Supreme Court, the paper argues that while it does engage in reason-giving to support its decisions—as the public reason strategy suggests— those reasons are (largely) legalistic and specifically juristic reasons—not the (...) theorists’ idealized moral-political reasons on matters of fundamental principle. But if constitutional courts do not engage on matters of fundamental principle, then a public reason strategy for assuaging democratic worries about judicial review would no longer be open: prominent liberal and deliberative democratic theorists could no longer point to the alleged superiority of constitutional courts to speak in the name of, and for, the people’s shared political principles. The paper extends beyond the U.S. case study by pointing to three institutional factors explaining the disanalogy between what some constitutional courts do and what public reason theories require them to do. It concludes with considerations about whether the public reason strategy might be more successfully applied to international courts. (shrink)

From the point of view of a theorist in ethics, the interest in public policy usually centres on the policy outcomes. But this point of view does not take much account of the roles and practices through which public policies are enacted. What additional ethical focuses for the policy agent might these entail? I outline four features of policy making, centred on the agent's performance of their role in the process, that raise ethical issues. These features are: the (...) nature of the policy process; the definition of the public; the treatment of policy agents; and accounting for public policy decisions. Brief examples are used to illustrate the nature of the issues and support the conclusion that these present additional ethical focuses for agents in public policy roles. (shrink)

Social scientists appeal to various “structures” in their explanations including public policies, economic systems, and social hierarchies. Significant debate surrounds the explanatory relevance of these factors for various outcomes such as health, behavioral, and economic patterns. This paper provides a causal account of social structural explanation that is motivated by Haslanger (2016). This account suggests that social structure can be explanatory in virtue of operating as a causal constraint, which is a causal factor with unique characteristics. A novel causal (...) framework is provided for understanding these explanations–this framework addresses puzzles regarding the mysterious causal influence of social structure, how to understand its relation to individual choice, and what makes it the main explanatory (and causally responsible) factor for various outcomes. (shrink)