Realism, Constructivism, and Intuitionism. Outline of an Unorthodox Hybrid Theory

2018 ◽  
Vol 1 (2) ◽  
pp. 263-277
Author(s):  
Bert Heinrichs
Keyword(s):  
Author(s):  
Charlie Blunden

AbstractThe Market Failures Approach (MFA) is one of the leading theories in contemporary business ethics. It generates a list of ethical obligations for the managers of private firms that states that they should not create or exploit market failures because doing so reduces the efficiency of the economy. Recently the MFA has been criticised by Abraham Singer on the basis that it unjustifiably does not assign private managers obligations based on egalitarian values. Singer proposes an extension to the MFA, the Justice Failures Approach (JFA), in which managers have duties to alleviate political, social, and distributive inequalities in addition to having obligations to not exploit market failures. In this paper I describe the MFA and JFA and situate them relative to each other. I then highlight a threefold distinction between different types of obligations that can be given to private managers in order to argue that a hybrid theory of business ethics, which I call the MFA + , can be generated by arguing that managers have obligations based on efficiency and duties based on equality to the extent that these latter obligations do not lead to efficiency losses. This argument suggests a novel theoretical option in business ethics, elucidates the issues that are at stake between the MFA and the JFA, and clarifies the costs and benefits of each theory.


Atoms ◽  
2018 ◽  
Vol 6 (2) ◽  
pp. 27 ◽  
Author(s):  
Anand Bhatia
Keyword(s):  

Author(s):  
David M. Whitford
Keyword(s):  

ZUSAMMENFASSUNNG Der vorliegende Aufsatz befaßt sich mit der Bedeutung des Magdeburger Bekenntnisses für die Entwicklung einer protestantischen Widerstandslehre. Es wird gezeigt, wie das Magdeburger Bekenntnis verschiedene Ausformungen des Widerstandsgedankens vereinigte und sie zu einer Neuinterpretation von Römer 13 kombinierte. Das beflügelte nicht nur die Theorie, sondern auch die Praxis des protestantischen Widerstands.


Author(s):  
David H. Ménager ◽  
Dongkyu Choi ◽  
Sarah K. Robins
Keyword(s):  

2021 ◽  
Vol 47 (1) ◽  
pp. 33-61
Author(s):  
Erin Beeghly ◽  

Stereotypes are commonly alleged to be false or inaccurate views of groups. For shorthand, I call this the falsity hypothesis. The falsity hypothesis is widespread and is often one of the first reasons people cite when they explain why we shouldn’t use stereotypic views in cognition, reasoning, or speech. In this essay, I argue against the falsity hypothesis on both empirical and ameliorative grounds. In its place, I sketch a more promising view of stereotypes—which avoids the falsity hypothesis—that joins my earlier work on stereotypes in individual psychology (2015) with the work of Patricia Hill Collins on cultural stereotypes (2000). According to this two-part hybrid theory, stereotypes are controlling images or ideas that enjoy both a psychological and cultural existence, which serve a regulative social function.


2014 ◽  
Vol 12 (2) ◽  
pp. 54-73
Author(s):  
Kenneth N. Orbach ◽  
Claire Y. Nash

ABSTRACT Section 469 provides generally that losses from passive activities may offset income from passive activities, but cannot be deducted against nonpassive income. Any excess of passive losses over passive income in a taxable year is suspended and carried forward as a passive loss to subsequent years. Under Section 469(g), a taxpayer's suspended passive losses from an activity are freed up when the taxpayer sells his entire interest in the activity to an unrelated person in a fully taxable transaction. However, if the sale is to a related party, then the suspended losses remain suspended (but remain with the taxpayer) until the activity thereafter is sold in a fully taxable transaction to a party unrelated to the taxpayer. In our analysis, we consider legal, conceptual, and practical concerns affecting transactions governed by Section 469(g) and show that Section 469(g) should be interpreted under a hybrid theory for passthrough entities, rather than under a pure aggregate theory or pure entity theory. Through examples, we provide guidance to Treasury in drafting long-overdue regulations interpreting Section 469(g) for Chapter 1 (income tax) and Chapter 2A (Section 1411) purposes. In addition, we recommend that Congress amend Section 469(g)(1)(B) to require that in order to free up a taxpayer's suspended losses, the acquirer in a subsequent sale of the passive activity interest must be unrelated to the seller in that transaction, rather than to the taxpayer.


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