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This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as

This paper seeks to provide a comprehensive consideration of the full implications of engaging in real earnings management through 1.) an in-depth literature review of selected studies concerning real earnings management, 2.) supplemental interviews to consider real earnings management from various perspectives including supply chain management, accounting and management, as well as 3.) a final framework of the considerations that must be made to fully understand the implications of real earnings management. Though the ethics of real earnings management will be discussed, no determination will be made to support or discredit its use. The methods of real earnings management are plentiful and would benefit most from being judged on a case-by-case basis before coming to any firm conclusions.
ContributorsWestgard, Kristy Kayan (Author) / Maltz, Arnold (Thesis director) / Leckey, Andrew (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Memory augmentation will play a vital role in the development of our future. The predicted introduction of downloadable brains will be the first of many neurocognitive technologies that will alter our lives at both the societal and individual levels. These technologies can affect everything from educational institutions to the judicial

Memory augmentation will play a vital role in the development of our future. The predicted introduction of downloadable brains will be the first of many neurocognitive technologies that will alter our lives at both the societal and individual levels. These technologies can affect everything from educational institutions to the judicial system, meanwhile raising issues such as autonomy, human psychology, and selfhood. Because of its tremendous potential, memory augmentation and its implications should thoroughly be examined.
ContributorsKim, Jinkyu (Author) / McGregor, Joan (Thesis director) / Robert, Jason (Committee member) / Helms Tillery, Stephen (Committee member) / Barrett, The Honors College (Contributor) / Division of Educational Leadership and Innovation (Contributor) / Harrington Bioengineering Program (Contributor)
Created2013-05
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The development of computational systems known as brain-computer interfaces (BCIs) offers the possibility of allowing individuals disabled by neurological disorders such as Amyotrophic Lateral Sclerosis (ALS) and ischemic stroke the ability to perform relatively complex tasks such as communicating with others and walking. BCIs are closed-loop systems that record physiological

The development of computational systems known as brain-computer interfaces (BCIs) offers the possibility of allowing individuals disabled by neurological disorders such as Amyotrophic Lateral Sclerosis (ALS) and ischemic stroke the ability to perform relatively complex tasks such as communicating with others and walking. BCIs are closed-loop systems that record physiological signals from the brain and translate those signals into commands that control an external device such as a wheelchair or a robotic exoskeleton. Despite the potential for BCIs to vastly improve the lives of almost one billion people, one question arises: Just because we can use brain-computer interfaces, should we? The human brain is an embodiment of the mind, which is largely seen to determine a person's identity, so a number of ethical and philosophical concerns emerge over current and future uses of BCIs. These concerns include privacy, informed consent, autonomy, identity, enhancement, and justice. In this thesis, I focus on three of these issues: privacy, informed consent, and autonomy. The ultimate purpose of brain-computer interfaces is to provide patients with a greater degree of autonomy; thus, many of the ethical issues associated with BCIs are intertwined with autonomy. Currently, brain-computer interfaces exist mainly in the domain of medicine and medical research, but recently companies have started commercializing BCIs and providing them at affordable prices. These consumer-grade BCIs are primarily for non-medical purposes, and so they are beyond the scope of medicine. As BCIs become more widespread in the near future, it is crucial for interdisciplinary teams of ethicists, philosophers, engineers, and physicians to collaborate to address these ethical concerns now before BCIs become more commonplace.
ContributorsChu, Kevin Michael (Author) / Ankeny, Casey (Thesis director) / Robert, Jason (Committee member) / Frow, Emma (Committee member) / Harrington Bioengineering Program (Contributor) / School of Mathematical and Statistical Sciences (Contributor) / Barrett, The Honors College (Contributor) / School for the Future of Innovation in Society (Contributor) / Lincoln Center for Applied Ethics (Contributor)
Created2016-05
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Description
In biomedical research institutions and medical institutions alike, whistleblowing, or the reporting of misconduct, has been severely retaliated against. Whistleblowers report misconduct by adhering to institutional whistleblowing policies, and do so in order to maintain ethical practice within their institution; it is important to note that by taking this ethical

In biomedical research institutions and medical institutions alike, whistleblowing, or the reporting of misconduct, has been severely retaliated against. Whistleblowers report misconduct by adhering to institutional whistleblowing policies, and do so in order to maintain ethical practice within their institution; it is important to note that by taking this ethical action, whistleblowers are aiming to protect the future of biomedical research and medicine. Despite these intentions, whistleblowing has developed a negative stigma due to the misconception that whistleblowers have self-proclaimed authority and are unable to function as part of a team. The retaliation against whistleblowers has been connected to psychological and professional fallout for the whistleblower, and it has been found that many whistleblowers suffer as a direct result of a lack of institutional support. The problems with whistleblowing culture demonstrate issues surrounding how ethics are maintained in institutions, who ethics policies apply to, and who has authority. The retaliation seen against whistleblowers outlines inherent institutional failures, and highlights the need for institutional change in order to both promote ethical practice and protect the whistleblowers who adhere to ethics policies. This thesis discusses such failures in detail, and outlines several broad solutions in order to combat this issue.
ContributorsTaylor, Kylee Anne (Author) / Robert, Jason (Thesis director) / Ellison, Karin (Committee member) / Johnson, Nate (Committee member) / School of Life Sciences (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05