Matching Items (19)
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- All Subjects: ethics
- Creators: McGregor, Joan
- Creators: School of Accountancy
- Status: Published
Description
In the past 100 years pet, zoo/aquarium, and research animals have gained unprecedented legal protection from unnecessary human harm via the creation of strict animal cruelty laws. Due to the work of moral philosophers and compassionate lawyers/judges animal cruelty laws have been improved to provide harsher punishments for violations, had their scopes widened to include more animals and had their language changed to better match our evolving conception of animals as independent living entities rather than as merely things for human use. However, while the group of pet, zoo/aquarium, and research animals has enjoyed more consideration by the US legal system, another group of animals has inexplicably been ignored. The farm animals that humans raise for use as food are exempted from nearly every state and federal animal cruelty law for no justifiable reason. In this paper I will argue that our best moral and legal theories concede that we should take animal suffering seriously, and that no relevant difference exists between the group of animals protected by animal cruelty laws and farm animals. Given the lack of a relevant distinction between these two groups I will conclude that current animal cruelty laws should be amended to include farm animals.
ContributorsDeCoster, Miles (Author) / McGregor, Joan (Thesis advisor) / Blackson, Thomas (Committee member) / Calhoun, Cheshire (Committee member) / Arizona State University (Publisher)
Created2012
Description
At present, the ideological bias in the human enhancement debate holds that opponents to human enhancement are primarily techno-conservatives who, lacking any reasonable, systematic account of why we ought to be so opposed, simply resort to a sort of fear-mongering and anti-meliorism. This dissertation means to counteract said bias by offering just such an account. Offered herein is a heuristic explanation of how, given a thorough understanding of enhancement both as a technology and as an attitude, we can predict a likely future of rampant commodification and dehumanization of man, and a veritable assault on human flourishing.
ContributorsMilleson, Valerye Michelle (Author) / McGregor, Joan (Thesis advisor) / Robert, Jason (Committee member) / French, Peter (Committee member) / Arizona State University (Publisher)
Created2012
Description
Abstract. The term "sex trafficking" can mean many different things, depending on who uses it. To some, it may be synonymous with prostitution. To others, it may equate to slavery. And some may find that sex trafficking differs from both slavery and prostitution. But I find that the term "sex trafficking" is used improperly when referring to phenomena that may not entail the violation of rights of any individual involved. For this reason, various definitions of "sex trafficking" may inappropriately conflate sex trafficking with prostitution. In this essay, I argue against such a conflation through supporting a rights-based approach of defining "sex trafficking," in which every instance of true sex trafficking necessitates a violation of someone's rights. First, I begin by laying the foundation of my discussion with definitions and various government and non-government uses of the term "sex trafficking." Then, I argue for the rights-based approach. I proceed to explore how the rights-based approach relates to consent, force, coercion, deception, and competence. Then, I compile my findings, synthesize a definition, and elaborate on a few questions regarding my definition. Using the term "sex trafficking" correctly, as I argue, means that we necessarily use the term in a context of a violation of rights.
ContributorsMiller, Isaac Jonathan (Author) / de Marneffe, Peter (Thesis director) / McGregor, Joan (Committee member) / School of Historical, Philosophical and Religious Studies (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Financial statements are one of the most important, if not the most important, documents for investors. These statements are prepared quarterly and yearly by the company accounting department, and are then audited in detail by a large external accounting firm. Investors use these documents to determine the value of the company, and trust that the company was truthful in its statements, and the auditing firm correctly audited the company's financial statements for any mistakes in their books and balances. Mistakes on a company's financial statements can be costly. However, financial fraud on the statements can be outright disastrous. Penalties for accounting fraud can include individual lifetime prison sentences, as well as company fines for billions of dollars. As students in the accounting major, it is our responsibility to ensure that financial statements are accurate and truthful to protect ourselves, other stakeholders, and the companies we work for. This ethics game takes the stories of Enron, WorldCom, and Lehman Brothers and uses them to help students identify financial fraud and how it can be prevented, as well as the consequences behind unethical decisions in financial reporting. The Enron scandal involved CEO Kenneth Lay and his predecessor Jeffery Skilling hiding losses in their financial statements with the help of their auditing firm, Arthur Andersen. Enron collapsed in 2002, and Lay was sentenced to 45 years in prison with his conspirator Skilling sentenced to 24 years in prison. In the WorldCom scandal, CEO Bernard "Bernie" Ebbers booked line costs as capital expenses (overstating WorldCom's assets), and created fraudulent accounts to inflate revenue and WorldCom's profit. Ebbers was sentenced to 25 years in prison and lost his title as WorldCom's Chief Executive Officer. Lehman Brothers took advantage of a loophole in accounting procedure Repo 105, that let the firm hide $50 billion in profits. No one at Lehman Brothers was sentenced to jail since the transaction was technically considered legal, but Lehman was the largest investment bank to fail and the only large financial institution that was not bailed out by the U.S. government.
ContributorsPanikkar, Manoj Madhuraj (Author) / Samuelson, Melissa (Thesis director) / Ahmad, Altaf (Committee member) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Marijuana is the most commonly used illicit substance in the United States with over two million pounds seized annually and with a usage rate estimated at 19.8 million people in 2013 (SAMSHA, 2014). Currently there is a nationwide movement for the legalization of recreational marijuana via referendum at the state level. Three states and the District of Columbia have already adopted amendments legalizing marijuana and over a dozen more currently have pending ballots. This report explores what would be the impact of legalizing marijuana in Arizona through the examination of data from Colorado and other governmental sources. Using a benefit/cost analysis the data is used to determine what the effect the legalization of marijuana would have in Arizona. I next examined the moral arguments for legalization. Finally I propose a recommendation for how the issue of the legalization of recreational marijuana should be approached in Arizona.
ContributorsDiPietro, Samuel Miles (Author) / Kalika, Dale (Thesis director) / Lynk, Myles (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
Human subject research is a sensitive ethical topic in today's society, and with good cause. The history of human subject research is full of tragedy and wrongdoing, which is what has led to the firm restrictions we presently have. At the same time, we also acknowledge the value behind human subject research and the information science can obtain from such endeavors. This project analyzes this conundrum through a narrative describing a group of scientists who choose to ignore some of the laws and regulations concerning human subject research in order to pursue neurological based research for a "greater good." In the novella, the scientists end up harming several people while performing their illegal research, but are able to obtain successful results. However, the group is eventually caught, and end up having to face the consequences of their actions. The situations and interactions the story presents are meant to juxtapose both sides of the human subject research ethical argument in a unique way in order to allow the reader to critically think through the argument themselves and form their own opinions on the matter.
ContributorsPirotte, Benjamin Daniel (Author) / Finn, Edward (Thesis director) / Cook, Paul (Committee member) / McGregor, Joan (Committee member) / Barrett, The Honors College (Contributor) / School of Life Sciences (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor)
Created2015-05
Description
The globalized food system has caused detriments to the environment, to economic justice, and to social and health rights within the food system. Due to an increasing concern over these problems, there has been a popular turn back to a localized food system. Localization's main principle is reconnecting the producer and consumer while advocating for healthy, local, environmentally friendly, and socially just food. I give utilitarian reasons within a Kantian ethical framework to argue that while partaking in a local food system may be morally good, we cannot advocate for localization as a moral obligation. It is true from empirical research that localizing food could solve many of the environmental, economic, social, and health problems that exist today due to the food system. However, many other countries depend upon the import/export system to keep their own poverty rates low and economies thriving. Utilitarian Peter Singer argues that it would be irresponsible to stop our business with those other countries because we would be causing more harm than good. There are reasons to support food localization, and reasons to reject food localization. Food localization is a moral good in respect to the many benefits that it has, yet it is not a moral obligation due to some of the detriments it may itself cause.
ContributorsGulinson, Chelsea Leah (Author) / McGregor, Joan (Thesis director) / Watson, Jeff (Committee member) / Barrett, The Honors College (Contributor) / Department of Psychology (Contributor) / Sandra Day O'Connor College of Law (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor)
Created2015-05
Description
This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
Description
The prospect of anti-aging or life extension technology is controversial in biogerentology but deemed even by skeptical experts to warrant discussion. I discuss the justifications that the probability of life extension technology being developed in the near future is reasonably high and that this research justifies the time and money it receives. I investigate potential ethical and societal issues anti-aging technology might create. This paper addresses inequality of access, economic cost, changes in quality of life, the role of death in human life, if and how the technology should be regulated and how parties who choose not to undergo treatment can be fairly treated, even when they are a minority.
ContributorsGlesener, Julia Hannah (Author) / McGregor, Joan (Thesis director) / DeSerpa, Allan (Committee member) / Barrett, The Honors College (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Department of Chemistry and Biochemistry (Contributor) / School of Historical, Philosophical and Religious Studies (Contributor)
Created2015-05
Description
Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05