News about the first baby born after a mitochondrial replacement technique (MRT; specifically maternal spindle transfer) broke on September 27, 2016 and, in a matter of hours, went global. Of special interest was the fact that the mitochondrial replacement procedure happened in Mexico. One of the scientists behind this world first was quoted as having said that he and his team went to Mexico to carry out the procedure because, in Mexico, there are no rules. In this paper, we (...) explore Mexico's rule of law in relation to mitochondrial replacement techniques and show that, in fact, certain instances of MRTs are prohibited at the federal level and others are prohibited at the state level. According to our interpretation of the law, the scientists behind this first successful MRT procedure broke federal regulations regarding assisted fertilization research. (shrink)

In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically (...) found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

Despite the therapeutic potential of human embryonic stem (HES) cells, many people believe that HES cell research should be banned. The reason is that the present method of extracting HES cells involves the destruction of the embryo, which for many is the beginning of a person. This paper examines a number of compromise solutions such as parthenogenesis, the use of defective embryos, genetically creating a "pseudo embryo" that can never form a placenta, and determining embryo death, and argues that none (...) of these proposals are likely to satisfy embryoists, that is, those who regard the embryo as a person. This paper then proposes a method of extracting HES cells, what might be called the Blastocyst Transfer Method, that meets the ethical requirements of embryoists, and it considers some possible concerns regarding this method. It concludes by encouraging future HES cell research to investigate this method. (shrink)

Building computational models of engineered exemplars, or prototypes, is a common practice in the bioengineering sciences. Computational models in this domain are often built in a patchwork fashion, drawing on data and bits of theory from many different domains, and in tandem with actual physical models, as the key objective is to engineer these prototypes of natural phenomena. Interestingly, such patchy model building, often combined with visualizations, whose format is open to a wide range of choice, leads to the discovery (...) of new concepts and control structures. Two key questions are raised by this practice: how could discoveries arise from building external representations for which there is wide latitude in choice of the components from which they are built, and thus can be considered significantly arbitrary, and how could such discoveries allow engineering a real-world prototype system. To examine these questions, we present two case studies of discoveries that emerged from the building of such computational models in the bioengineering sciences. We then develop a process model that accounts for the discovery and transfer problems raised by both these cases, focusing on the process of building the model. Specifically, to account for the discovery problem, we propose that the process of building such models gradually leads to a close coupling between the modeler’s internal processes and the external dynamic model. To account for the transfer problem, we propose that the process of building the model leads to the creation of an enactive model that is generic, which closely enacts, and thus reveals, the way the system-level behavior of the engineered prototype emerges in time through the interaction of its parts. This enactive replication process leads to the model and the prototype forming a new class, which allows concepts and control structures developed for the computational model to be transfered to the real-world prototype. We argue that this account requires rethinking correspondence in engineering sciences as a plastic and enactive relation. A closer focus on the process of building models is required to develop a general account of this emerging approach to discovery. (shrink)

This study aimed to explore the influence the value modularity and a firm’s innovation performance, directly and indirectly, using knowledge management as mediating variable. Moreover, in this study, we used the resource integration ability as a moderator between the relationship value modularity and firm innovation performance. We collected data from the Chinese state-owned and state-controlled high-tech firms from 2011 to 2018. In this study, we used the gray comprehensive evaluation method to test the degree of value modularity, and hierarchical regression (...) analysis is used to analyze the relationship among variables. The outcomes of this study indicate that value modularity and firm innovation performance has inverted U-shaped and significant association. Similarly, results also confirm that knowledge acquisition and knowledge internalization mediate the relationship between value modularity and firm innovation performance. The finding of this research also confirms that resource integration ability negatively affects the relationship between value modularity and firm innovation performance. This paper enriches the research of the value modularity and gives certain inspiration to knowledge management. At the end of this study, we also suggest some significant practical implications. (shrink)

In this paper, I investigate Louis de La Forge's argument against body–body causation. His general strategy exploits the impossibility of bodies communicating their movement by transfer of motion. I call this the ‘non-transfer’ argument . NT allows La Forge both to reinterpret continuous creation in an occasionalistic fashion and to support his non-occasionalistic view concerning mind–body union. First, I present how NT emerges in Descartes’ own texts. Second, I show how La Forge recasts it to draw an occasionalistic (...) account of body–body interactions, and I discuss how La Forge supports NT with continuous creation. Third, I conclude by suggesting that this further step of his argument does not undermine his non-occasionalistic account of mind–body union. (shrink)

The advent of intelligent technologies, notably Brain–Computer Interfaces (BCIs), has introduced novel privacy dilemmas. Ensuring judicious privacy transfer is imperative for the application of BCI technology and pivotal for fostering economic and technological progress. This study adopts privacy transfer as the research perspective and employs an ethical matrix as the research method. It establishes BCI users as the central core interests, with marketers, developers, and medical personnel as stakeholders. Departing from the binary opposition of public and private in (...) traditional privacy theory, this article proposes ethical principles such as maximizing benefits, minimizing harm, and respecting independent decision-making power. It constructs a judgment matrix for the privacy transfer of BCIs, utilizing this matrix to identify ethical risks like privacy disclosure and hijacking. This study analyzes the reasons for risks, aiming to overcome dilemmas and construct an ethical matrix to explore privacy transfer boundary division methods suitable for BCI technology and tailored to different stakeholders. (shrink)

This article examines a moral problem for the blastocyst transfer method of harvesting stem cells from embryos. Although BTM does not result in the destruction of an embryo, this article suggests that BTM nevertheless faces difficulty because it poses a threat to the autonomy of the embryo.

First put forth in June 2005, the altered nuclear transfer-oocyte assisted reprogramming (ANT-OAR) proposal has been promoted as an ethically-acceptable alternative to the embryo-destructive methods now used to obtain embryonic stem cells. According to its proponents, the goal of ANT-OAR is to use the cloning process to create a pluripotent stem cell. This would be achieved through overexpression of the transcription factor Nanog (or a hypothetical substitute) both in the enucleated egg cell and in the somatic cell prior to (...) transfer of its nucleus. Although the ethical acceptability of ANT-OAR has been publicly debated, its scientific feasibility has not. This paper aims to help rectify this situation. It argues that ANT-OAR, as currently conceived, cannot realistically work. It presents evidence from the scientific literature showing that Nanog cannot single-handedly establish pluripotency in cells, but rather works together with a network of other transcription factors to maintain pluripotency. It argues that ANT-OAR is based on a flawed understanding of stem cell biology, and emphasizes that, in this debate about embryonic stem cells, scientists must strive to accurately and realistically assess the feasibility of the embryo research strategies they propose. (shrink)

Comment expliquer la persistance d’objets techniques ou scientifiques qui semblent en tout point dépassés? Cet article étudie ce problème, à travers un cas portant sur les modèles d’évaluation du passage de la radioactivité dans l’environnement. Ces modèles apparaissent dans les années 1950 et se fondent alors sur un coefficient unique. De nombreux problèmes conceptuels et pratiques concernant ce paramètre apparaissent et sont alors menés de nombreux travaux de développement d’alternatives à ces modèles qui semblent dépassés. Malgré cela, ceux-ci sont encore (...) aujourd’hui largement majoritaires. Nous expliquons cette situation a priori paradoxale par des raisons « pratiques » (coûts techniques, structure sociale de l’expertise) et avec des arguments fondés sur les fonctions des modèles et sur leurs usages. (shrink)

The recent conception of biodiversity proposed by James Maclaurin and Sterelny was developed mostly with macrobiological life in mind. They suggest that we measure biodiversity by dividing life into natural units (typically species) and quantifying the differences among units using phenetic rather than phylogenetic measures of distance. They identify problems in implementing quantitative phylogenetic notions of difference for non-prokaryotic species. I suggest that if we focus on microbiological life forms that engage in frequent, promiscuous lateral gene transfer (LGT), and (...) their associated reticulated phylogenies, we need to rethink the notion of species as the natural unit, and we discover additional problems with phylogenetic notions of distance. These problems suggest that a phenetic approach based on morphospaces has just as much appeal, if not more, for microbes as they do for multi-cellular life. Facts about LGT, however, offer no new insight into the additional challenge of reconciling units and differences into a single measure of biodiversity. (shrink)

This article presents a cognitive map proposed to be associated with understanding of the “system concept,” one component of the physics principle of Newton's second low. A definition of the concept is followed by the results of a problem‐solving experiment designed to investigate whether or not good problem solvers possess cognitive structures similar to the one proposed. Think‐aloud protocols were collected as subjects solved a series of physics problems involving Newton's second law. Coding schemes were used to analyze these protocols (...) and to develop a quantitative index intended to reflect the extent to which subjects possessed certain components of the proposed structure. This index proved a highly significant predictor of performance on Newton's second law transfer problems contained in a written exam. In contrast, performance on a set of familiar problems in the same written exam was not a good predictor of performance on transfer problems. These results indicate that cognitive structures that connect the equation ΣF = ma and the concept of choosing appropriate systems are at least part of what constitutes understanding of the principle of Newton's second law. Implications for physics education and problem‐solving research are presented. (shrink)

This article offers a detailed response to a recent article in this Journal by Charles Robertson titled “A Thomistic Analysis of Embryo Adoption.” A careful review of important terminology that is used in both Donum vitae and Dignitas personae was undertaken, and a summary is included to help define frequently misleading and even mistaken concepts and terms that can often lead to erroneous conclusions. This article focuses on Donum vitae I.3 and n. 2275 of the Catechism of the Catholic Church, (...) which provide strong magiste­rial support for the liceity of embryo transfer and, ultimately, for the morality of embryo adoption as the only moral solution for “orphaned” embryos. The conclusion offers a faithful interpretation and resolution of the difficult passages in Donum vitae I.5 and Dignitas personae n. 19 regarding the magisterial liceity of both embryo transfer and embryo adoption. (shrink)