COVID-19 and Justice Doi:10.1136/Medethics-2020-106877 John Mcmillan, Editor in Chief

Total Page:16

File Type:pdf, Size:1020Kb

COVID-19 and Justice Doi:10.1136/Medethics-2020-106877 John Mcmillan, Editor in Chief Concise argument J Med Ethics: first published as 10.1136/medethics-2020-106877 on 23 September 2020. Downloaded from COVID-19 and justice doi:10.1136/medethics-2020-106877 John McMillan, Editor in Chief John Rawls begins a Theory of Justice arrives at a fair outcome (what Rawls calls following summarises one of the key argu- with the observation that 'Justice is the perfect procedural justice, p. 85) there is ments in their article.7 first virtue of social institutions, as truth little prospect of that. As they observe, 1. COVID-19 immunity passports are a is of systems of thought… Each person reasonable people can disagree about way of demonstrating low personal possesses an inviolability founded on the outcomes we should aim for in allo- and social risk. justice that even the welfare of society cating health resources and ICU triage for 2. Those who are at low personal risk as a whole cannot override'1 (p.3). The COVID-19 is no exception. Instead, we and low social risk from COVID-19 COVID-19 pandemic has resulted in should work toward a transparent and should be permitted more freedoms. lock- downs, the restriction of liberties, fair process, what Rawls would describe as 3. Permitting those with immunity pass- debate about the right to refuse medical imperfect procedural justice (p. 85). His ports greater freedoms discriminates treatment and many other changes to the example of this is a criminal trial where against those who do not have pass- everyday behaviour of persons. The justice we adopt processes that we have reason to ports. issues it raises are diverse, profound and believe are our best chance of determining 4. Low personal and social risk and pre- will demand our attention for some time. guilt, but which do not guarantee the truth serving health system capacity are rel- How we can respect the Rawlsian commit- of a verdict, and this is a reason why they evant reasons to discriminate between ment to the inviolability of each person, must be transparent and consistent (p. 85). those who have immunity and those when the welfare of societies as a whole Their proposal is to triage patients into who do not. is under threat goes to the heart of some three broad categories: high, medium and Brown et al then consider a number of of the difficult ethical issues we face and low priority, with the thought that a range potential problems with immunity pass- are discussed in this issue of the Journal of of considerations could feed into that ports, many of which are justice issues. Medical Ethics. evaluation by an appropriately constituted Resentment by those who do not hold an The debate about ICU triage and clinical group. immunity passport along with a loss of social COVID-19 is quite well developed and Ballantyne et al question another cohesion, which is vital for responding to this journal has published several articles issue that is central to the debate about COVID-19, are possible downsides. There that explore aspects of this issue and how COVID-19 triage.4 They describe how is also the potential to advantage those who different places approach it.2–5 Newdick et utility measures such as QALYs, lives saved are immune, economically, and it could al add to the legal analysis of triage deci- seem to be in tension with equity. Their perpetuate existing inequalities. A significant sions and criticise the calls for respecting central point is that ICU for COVID-19 objection, which is a problem for the justice a narrow conception of a legal right to can be futile, and that is a reason for of many policies, is free riding. Some might treatment and more detailed national questioning how much weight should create fraudulent immunity passports and it guidelines for how triage decisions should be given to equality of access to ICU for might even incentivise intentional exposure http://jme.bmj.com/ be made.6 COVID-19. They claim that there is little to the virus. Brown et al suggest that disin- They consider scoring systems for clin- point admitting someone to ICU when centives and punishment are potential solu- ical frailty, organ failure assessment, and ICU is not in their best interests. Instead, tions and they are in good company as the raise some doubts about the fairness of the scope of equity should encom- Rawlsian solution to free riding is for 'law their application to COVID-19 triage situ- pass preventing 'remediable differences and government to correct the necessary ations. Their argument seems to highlight among social, economic demographic or corrections.' (p. 268) instances of what is called the McNamara geographic groups' and for COVID-19 Elves and Herring focus on a set of on September 30, 2021 by guest. Protected copyright. fallacy. US Secretary of Defense Robert that means looking beyond access to ICU. ethical principles intended to guide those McNamara used enemy body counts as Their central argument can be summarised making policy and individual level deci- a measure of military success during the as follows. sions about adult social care delivery Vietnam war. So, the fallacy occurs when 1. Maximising utility can entrench exist- impacted by the pandemic.8 They criticize we rely solely on considerations that ing health inequalities. the British government’s framework for appear to be quantifiable, to the neglect 2. The majority of those ventilated for being silent about what to do in the face of of vital qualitative, difficult to measure COVID-19 in ICU will die. conflict between principles. They suggest or contestable features.6 Newdick et al 3. Admitting frailer or comorbid patients the dominant values in the framework are point to variation in assessment, subtlety to ICU is likely to do more harm than based on autonomy and individualism and in condition and other factors as reasons good to these groups. argue that there are good reasons for not why it is misleading to present scoring 4. Therefore, better access to ICU is un- making autonomy paramount in policy systems as ‘objective’ tests for triage. In likely to promote health equity for about COVID-19. These include that infor- doing so they draw a distinction between these groups. mation about COVID-19 is incomplete, so procedural and outcome consistency, 5. Equity for those with health inequal- no one can be that informed on decisions which is important, and hints at distinc- ities related to COVID-19 should about their health. The second is one that tions Rawls drew between the different broadened to include all the services a highlights the importance of viewing our forms of procedural fairness. While we system might provide. present ethical challenges via the lens of might hope to come up with a triage Brown et al argue in favour of justice or other ethical concepts such as protocol that is procedurally fair and COVID-19 immunity passports and the community or solidarity that enable us to J Med Ethics October 2020 Vol 46 No 10 639 Concise argument J Med Ethics: first published as 10.1136/medethics-2020-106877 on 23 September 2020. Downloaded from frame collective obligations and interests. The COVID-19 pandemic is pushing © Author(s) (or their employer(s)) 2020. No commercial They observe that COVID-19 has demon- ethical deliberation in new directions re- use. See rights and permissions. Published by BMJ. strated how health and how we live our and many of them turn on approaching lives are linked: that what an individual medical ethics with a greater emphasis on REFERENCES does can have profound impact on the justice and related ethical concepts. 1 Rawls J. A theory of justice. Oxford University Press: health of many others. Oxford, 1972. Funding The authors have not declared a specific 2 Solnica A, Barski L, Jotkowitz A. Allocation of scarce Their view is that appeals to self- resources during the COVID-19 pandemic: a Jewish determination ring hollow for COVID-19 grant for this research from any funding agency in the ethical perspective. J Med Ethics 2020;46(7):444–6. and their proposed remedy is one that public, commercial or not- for- profit sectors. 3 Herreros B, Gella P, Real de Asua D. Triage during the Competing interests None declared. COVID-19 epidemic in Spain: better and worse ethical pushes us to reflect on what the liberal arguments. J Med Ethics 2020;46(7):455–8. commitment to the inviolability of each Patient consent for publication Not required. 4 Ballantyne A, Rogers WA, Entwistle V, et al. Revisiting person means. They explain Dworkin’s Provenance and peer review Commissioned; the equity debate in COVID-19: ICU is no panacea. J Med Ethics 2020;46:641–5. account of 'associative obligations' which internally peer reviewed. 5 Liddell K, Skopek JM, Palmer S, et al. Who gets the occur within a group when they acknowl- This article is made freely available for use in ventilator? Important legal rights in a pandemic. J Med edge special rights and responsibilities to accordance with BMJ’s website terms and conditions Ethics 2020;46(7):421–6. for the duration of the covid-19 pandemic or until 6 O’Mahony S. Medicine and the McNamara fallacy. J R each other. These obligations are a way of Coll Physicians Edinb 2018;47(3):281–7. otherwise determined by BMJ. You may use, download giving weight to community considerations, 7 Brown RCH, Savulescu J, Williams B, et al. Passport to and print the article for any lawful, non-commercial without collapsing into full- blown utilitari- freedom? immunity passports for COVID-19. J Med purpose (including text and data mining) provided Ethics 2020;46:652–9.
Recommended publications
  • Loss of Memory As a Cause of Failure of Foresight in Safety
    Chapter 4 Loss of Memory as a Cause of Failure of Foresight in Safety Miloš Ferjenčík Nicolas Dechy Table of contents 4.7.4 Learning acts against the loss of memory . 96 4.7.5 Role of safety management system functions . 98 4.7.6 Safety management against the loss of memory. 99 4.1 Executive Summary ............................................ 84 4.8 Conclusions ................................................... 100 4.2 Key Messages .................................................. 84 4.9 Acknowledgments.............................................. 100 4.3 Introduction ................................................... 84 4.10 References ................................................... 100 4.4 Loss of Memory Relates to Learning and Knowledge . 86 4.4.1 Failures of foresight in safety due to a loss of memory . 86 4.4.2 Early warning signs and foresight in safety . 87 4.4.3 Four aspects of memory useful for foresight in safety . 87 4.4.4 Applied example: the kitchen dangers . 88 4.4.5 Other examples from industry . 88 4.4.6 The four aspects of LoM: description related to hazards . 88 4.5 The Process of Loss of Memory.................................. 89 4.5.1 Memory and forgetting . 89 4.5.2 The process of memorising: three key faculties. 90 4.5.3 The process of loss of memory useful for foresight in safety . 90 4.5.4 Twelve categories of loss of memory . 90 4.5.5 Applied example: loss of memory in the kitchen. 91 4.6 Loss of Memory and Organisational Memory .................... 91 4.6.1 Extension from human to organisational memory . 91 4.6.2 Nature of organisational memory . 92 4.6.3 Extension accords with nature of organisational memory .
    [Show full text]
  • TOOLKIT Exchanges of Practices
    “Exchange of learning and teaching strategies: media literacy in adult education” Erasmus+ Strategic Partnerships for adult education (2016-2018) Project number: 2016-1-FR01-KA204-024220 TOOLKIT Exchanges of Practices This project has been funded with support from the European Commission. This publication reflects the views only of the author and the Commission cannot be held responsible for any use, which may be made of the information contained therein. Content Introduction……………………………………………………………………………………….3 “Media bias, fallacies and social representations definitions” workshop…………….4 Social representation……………………………………………………………………………7 “Recognizing Fallacies” workshop…………………………………………………………..9 “Recognizing Appeals to Emotion” workshop……………………………………………21 ”Text analysis” workshop………………………………………………………………….....25 Text for analysis………………………………………………………………………………...30 Critical Thinking workshop "The Logical Fallacies of Nationalism"………………….33 Workshop on writing: “Traditional and inverted pyramids”……………………………36 Deconstructing image………………………………………………………………………....40 Project poster…………………………………………………………………………………...44 Introduction "Exchange of learning and teaching strategies: media literacy in adult education" is an Erasmus+ Strategic Partnerships project for six partners from France, Estonia, Italy, Malta, Spain and Sweden. The coordinator of this project is MITRA FRANCE non-governmental organization from France. The project is funded by the Erasmus+ Programme of the European Commission. It seeks to develop initiatives addressing spheres of adult education, gathering and exchanges of experience and best practices in media literacy. This initiative contributes to strengthening media literacy as a mean of countering online and ordinary radicalisation and stigmatisation. As one of the results of this partnership the consortium has compiled a Toolkit with several good practices exchanged and tested during this project. This Toolkit is designed for adult educators, trainers and support staff who are interested in using media literacy in their daily work.
    [Show full text]
  • A Hierarchy of Limitations in Machine Learning
    A Hierarchy of Limitations in Machine Learning Momin M. Malik Berkman Klein Center for Internet & Society at Harvard University momin [email protected] 29 February 2020∗ Abstract \All models are wrong, but some are useful," wrote George E. P. Box(1979). Machine learning has focused on the usefulness of probability models for prediction in social systems, but is only now coming to grips with the ways in which these models are wrong|and the consequences of those shortcomings. This paper attempts a comprehensive, structured overview of the specific conceptual, procedural, and statistical limitations of models in machine learning when applied to society. Machine learning modelers themselves can use the described hierarchy to identify possible failure points and think through how to address them, and consumers of machine learning models can know what to question when confronted with the decision about if, where, and how to apply machine learning. The limitations go from commitments inherent in quantification itself, through to showing how unmodeled dependencies can lead to cross-validation being overly optimistic as a way of assessing model performance. Introduction There is little argument about whether or not machine learning models are useful for applying to social systems. But if we take seriously George Box's dictum, or indeed the even older one that \the map is not the territory' (Korzybski, 1933), then there has been comparatively less systematic attention paid within the field to how machine learning models are wrong (Selbst et al., 2019) and seeing possible harms in that light. By \wrong" I do not mean in terms of making misclassifications, or even fitting over the `wrong' class of functions, but more fundamental mathematical/statistical assumptions, philosophical (in the sense used by Abbott, 1988) commitments about how we represent the world, and sociological processes of how models interact with target phenomena.
    [Show full text]
  • Escaping the Mcnamara Fallacy: Towards More Impactful Recommender Systems Research
    Escaping the McNamara Fallacy: Towards more Impactful Recommender Systems Research Dietmar Jannach1 and Christine Bauer2 1University of Klagenfurt, [email protected] 2Utrecht University, [email protected] This is the accepted version of the paper appearing in the AI Magazine. The final publication is available at: https://ojs.aaai.org/index.php/aimagazine/article/view/5312 Jannach, Dietmar & Bauer, Christine (2020). Escaping the McNamara Fallacy: Toward More Impactful Recommender Systems Research. AI Magazine, 41(4), pp 79–95. DOI: 10.1609/aimag.v41i4.5312 Abstract Recommender systems are among today’s most successful application areas of AI. However, in the recommender systems research community, we have fallen prey of a McNamara fallacy to a worrying extent: In the majority of our research efforts, we rely almost exclusively on computational measures such as prediction accuracy, which are easier to make than applying other evaluation methods. However, it remains unclear whether small improvements in terms of such computational measures actually matter a lot and whether they lead us to better systems in practice. A paradigm shift in terms of our research culture and goals is therefore needed. We cannot focus exclusively on abstract computational measures any longer, but must direct our attention to research questions that are more relevant and have more impact in the real world. In this work, we review the various ways of how recommender systems may create value; how they, positively or negatively, impact consumers, businesses, and the society; and how we can measure the resulting effects. Through our analyses, we identify a number of research gaps and propose ways of broadening and improving our methodology in a way that leads us to more impactful research in our field.
    [Show full text]
  • Current Developments in Language Testing. Anthology Series 25
    DOCUMENT RESUME ED 365 144 FL 021 757 AUTHOR Anivan, Sarinee, Ed. TITLE Current Developments in Language Testing. Anthology Series 25. INSTITUTION Southeast Asian Ministers of Education Organization (Singapore). Regional Language Centre. REPORT NO ISBN-9971-74-037-0; ISSN-0129-8895; RELCP383-91 PUB DATE 91 NOTE 271p.; Selected papers presented at the Regional Language Centre Seminar on Language Testing and Language Programme Evaluation (April 9-12, 1990). For selected individual papers, see also ED 328 072; ED 350 819, ED 322 725, ED 342 211, ED 317 073, ED 322 729. PUB TYPE Collected Works General (020) Collected Works Serials (022) EDRS PRICE MF01/PC11 Plus Postage. DESCRIPTORS Communicative Competence (Languages); Comparative Analysis; Computer Assisted Testing; Cues; English (Second Language); Evaluation CriterCa; Instructional Materials; International Programs; Interviews; Item Response Theory; Language Aptitude; *Language Proficiency; Language Research; *Language Tests; *Second Languages; Simulation; Sociocultural Patterns; Speech Skills; Teacher Developed Materials; *Test Format; *Testing; Testing Programs; Test Validity; Trend Analysis; Writing Evaluation; Writing Exercise IDENTIFIERS *Oral Proficiency Testing ABSTRACT The selection of papers on language testing includes: "Language Testing in the 1990s: How Far Have We Come? How Much Further Have We To Go?" (J. Charles Alderson); "Current Research/Development in Language Testing" (John W. 011er, Jr.); "The Difficulties of Difficulty: Prompts in Writing Assessment" (Liz Hamp-Lyons, Sheila Prochnow); "The Validity of Writing Test Tasks" (John Read); "Affective Factors in the Assessment of Oral Interaction: Gender and Status" (Don Porter); "Authenticity in Foreign Language Testing" (Peter Doye); "Evaluating Communicative Tests" (Keith Morrow); "Materials-Based Tests: How Well Do They Work?" (Michael Milanovic); "Defining Language Ability: The Criteria for Criteria" (Geoff Brindley); "The Role of Item Response Theory in Language Test Validation" (T.
    [Show full text]
  • Accepted Manuscript1.0
    Nonlinear World – Journal of Interdisciplinary Nature Published by GVP – Prof. V. Lakshmikantham Institute for Advanced Studies and GVP College of Engineering (A) About Journal: Nonlinear World is published in association with International Federation of Nonlinear Analysts (IFNA), which promotes collaboration among various disciplines in the world community of nonlinear analysts. The journal welcomes all experimental, computational and/or theoretical advances in nonlinear phenomena, in any discipline – especially those that further our ability to analyse and solve the nonlinear problems that confront our complex world. Nonlinear World will feature papers which demonstrate multidisciplinary nature, preferably those presented in such a way that other nonlinear analysts can at least grasp the main results, techniques, and their potential applications. In addition to survey papers of an expository nature, the contributions will be original papers demonstrating the relevance of nonlinear techniques. Manuscripts should be submitted to: Dr. J Vasundhara Devi, Associate Director, GVP-LIAS, GVP College of Engineering (A), Madhurawada, Visakhapatnam – 530048 Email: [email protected] Subscription Information 2017: Volume 1 (1 Issue) USA, India Online Registration at www.nonlinearworld.com will be made available soon. c Copyright 2017 GVP-Prof. V. Lakshmikantham Insitute of Advanced Studies ISSN 0942-5608 Printed in India by GVP – Prof. V. Lakshmikantham Institute for Advanced Studies, India Contributions should be prepared in accordance with the ‘‘ Instructions for Authors} 1 Nonlinear World Honorary Editors Dr. Chris Tsokos President of IFNA, Executive Director of USOP, Editor in Chief, GJMS, IJMSM, IJES, IJMSBF Dr. S K Sen Director, GVP-LIAS, India Editor in Chief Dr. J Vasundhara Devi Dept. of Mathematics, GVPCE(A) and Associate Director, GVP-LIAS, India Editorial Board Dr.
    [Show full text]
  • Threat Assessment and Its Perils an Interview with Cecil D
    Issue 83, 4th Quarter 2016 Threat Assessment and Its Perils An Interview with Cecil D. Haney Commentary on JOINT FORCE QUARTERL Chinese Military Reforms Y ISSUE EIGHTY -THREE, 4 TH QUARTER 2016 Joint Force Quarterly Founded in 1993 • Vol. 83, 4th Quarter 2016 http://ndupress.ndu.edu Gen Joseph F. Dunford, Jr., USMC, Publisher MajGen Frederick M. Padilla, USMC, President, NDU Editor in Chief Col William T. Eliason, USAF (Ret.), Ph.D. Executive Editor Jeffrey D. Smotherman, Ph.D. Production Editor John J. Church, D.M.A. Internet Publications Editor Joanna E. Seich Book Review Editor Dr. Frank G. Hoffman Art Director Marco Marchegiani, U.S. Government Printing Office Advisory Committee COL Michael S. Bell, USA (Ret.), Ph.D./College of International Security Affairs; Brig Gen Christopher A. Coffelt, USAF/ Air War College; Col David J. Eskelund, USMC/Marine Corps War College; COL (P) Paul H. Fredenburgh III, USA/Dwight D. Eisenhower School for National Security and Resource Strategy; Brig Gen Darren E. Hartford, USAF/National War College; Brig Gen (Sel) Brian E. Hastings, USAF/Air Command and Staff College; RADM P. Gardner Howe III/U.S. Naval War College; LTG Michael D. Lundy, USA/U.S. Army Command and General Staff College; LTG William C. Mayville, Jr., USA/The Joint Staff; Col William McCollough, USMC/Marine Corps Command and Staff College; MG William E. Rapp, USA/U.S. Army War College; RDML Jeffrey Ruth/Joint Forces Staff College; VADM Kevin D. Scott/The Joint Staff Editorial Board Richard K. Betts/Columbia University; Stephen D. Chiabotti/ School of Advanced Air and Space Studies; Eliot A.
    [Show full text]
  • The Best of the Rest Great Ideas for Managers Section
    The Best of the Rest Great Ideas for Managers Section Ten Learner Support Handbook Contents: Introduction How Great Ideas for Managers Theory 81 The Pareto principle Theory 82 The Eisenhower Principle Theory 83 Thomas and Kilmann’s Conflict Resolution Model Theory 84 Grinder and Bandler’s Neuro Linguistic Programming (Nlp) Filtering Theory Theory 85 Goleman’s Theory of Emotional Intelligence Theory 85 Boyd’s Ooda Loop Theory 85 Luft and Ingram’s Johari Windows Theory 85 Smart Goals Theory 85 The McNamara Fallacy Introduction This section contains nine great theories each of which could have been squeezed into one of the other sections. But I wanted to end with a selection of theories that transcend neat classification. Why? Because management transcends neat classification. For example, there are nine theories of motivation discussed in this book. Does that mean that as a manager you can only motivate staff when you use one of those theories? Of course not. Your personality and style of management, how you talk to people and take account of their needs when planning or managing change all impact on their motivational levels. This section is intended to remind you that the knowledge gained from one theory can often be applied in numerous situations, so don’t build arbitrary walls between theories. The Pareto Principle, which kicks off this section, is a great example of how one theory can be applied in numerous situations and help managers identify where they should concentrate their efforts. Others, such as the Eisenhower principle, will help you identify what tasks you should be doing and which you should either bin or delegate, and some provide insights into your personality and the personalities of those you work with.
    [Show full text]
  • List of Fallacies
    List of fallacies For specific popular misconceptions, see List of common if>). The following fallacies involve inferences whose misconceptions. correctness is not guaranteed by the behavior of those log- ical connectives, and hence, which are not logically guar- A fallacy is an incorrect argument in logic and rhetoric anteed to yield true conclusions. Types of propositional fallacies: which undermines an argument’s logical validity or more generally an argument’s logical soundness. Fallacies are either formal fallacies or informal fallacies. • Affirming a disjunct – concluding that one disjunct of a logical disjunction must be false because the These are commonly used styles of argument in convinc- other disjunct is true; A or B; A, therefore not B.[8] ing people, where the focus is on communication and re- sults rather than the correctness of the logic, and may be • Affirming the consequent – the antecedent in an in- used whether the point being advanced is correct or not. dicative conditional is claimed to be true because the consequent is true; if A, then B; B, therefore A.[8] 1 Formal fallacies • Denying the antecedent – the consequent in an indicative conditional is claimed to be false because the antecedent is false; if A, then B; not A, therefore Main article: Formal fallacy not B.[8] A formal fallacy is an error in logic that can be seen in the argument’s form.[1] All formal fallacies are specific types 1.2 Quantification fallacies of non sequiturs. A quantification fallacy is an error in logic where the • Appeal to probability – is a statement that takes quantifiers of the premises are in contradiction to the something for granted because it would probably be quantifier of the conclusion.
    [Show full text]
  • The Role of Data-Driven Practices in Civil Society Organisations
    Campaigning by Numbers: The Role of Data-Driven Practices in Civil Society Organisations Amber Macintyre Royal Holloway, University of London Department of Politics and International Relations Submitted for the degree of Doctor of Philosophy in Political Science !"# $orrections submitted 2020 Declaration I, %mber &acintyre, hereby declare that this thesis and the work presented in it is entirely my own. Where I have consulted the work of others, this is always clearly stated. %mber Macintyre 23rd December, 2020 2 Acknowledgements I am incredibly grateful to the amount of people who have believed in me and supported me over the last few years( Due to a few circumstances, I have had the opportunity to work with +ve supervisors over the period, and each has contributed a di,erent perspective to this project( I am grateful for the +rst two years of supervision from %ndy Chadwick, whose knowledge and enthusiasm for the +eld of political communication is inspiring. Chris )atkins, from the Department of Computer Science, provided technical expertise, and a perspective outside of political science that helped clarify my ideas early on. I am grateful to Ben 0’Loughlin for -umping in to be the primary supervisor half way through the project( Ben had already provided important feedback, alongside 2ames Sloam on my advisory panel, both of whom placed my work in a broader literature that I would never have known otherwise( I am grateful for the support from Ursula Hacket who stepped in for the final years and not only brought me energy at a time when I was struggling to see a route forward, but also provided excellent challenges to my theories, consequently strengthening my ability to defend my ideas( 4inally, I could not have come this far without Cristian 5acarri, who supervised the project from start to end.
    [Show full text]
  • Progress in the Art of Social Accounting and Other Arguments for Disclosure on Corporate Social Responsibility
    Vanderbilt Law Review Volume 29 Issue 3 Issue 3 - Symposium: Financial Institutions, Municipal Finance, and Community Article 1 Development 4-1976 Progress in the Art of Social Accounting and Other Arguments for Disclosure on Corporate Social Responsibility Douglas M. Branson Follow this and additional works at: https://scholarship.law.vanderbilt.edu/vlr Part of the Law Commons Recommended Citation Douglas M. Branson, Progress in the Art of Social Accounting and Other Arguments for Disclosure on Corporate Social Responsibility, 29 Vanderbilt Law Review 539 (1976) Available at: https://scholarship.law.vanderbilt.edu/vlr/vol29/iss3/1 This Article is brought to you for free and open access by Scholarship@Vanderbilt Law. It has been accepted for inclusion in Vanderbilt Law Review by an authorized editor of Scholarship@Vanderbilt Law. For more information, please contact [email protected]. VANDERBILT LAW REVIEW VOLUME 29 APRIL 1976 NUMBER 3 Progress in the Art of Social Accounting and Other Arguments for Disclosure on Corporate Social Responsibility* Douglas M. Branson** TABLE OF CONTENTS Page I. AN INTRODUCTION TO SOCIAL ACCOUNTING ............ 546 II. AN INVENTORY OF TYPES OF SOCIAL AUDITS ........... 551 A. The Process Audit ............................ 551 B. The Complete Audit .......................... 560 C. The Complete Audit - Another Approach ...... 562 D. The Super Social Audit ........................ 566 III. PRESENT PROSPECTS AND RECOMMENDATIONS FOR FUR- THER PROGRESS IN SOCIAL ACCOUNTING ............... 574 IV. PROGRESS IN THE ART OF SOCIAL ACCOUNTING - A FIRST ARGUMENT FOR DISCLOSURE ......................... 580 V. INCONGRUITIES IN THE PRESENT DISCLOSURE SYSTEM - ANOTHER ARGUMENT FOR DISCLOSURE ................ 582 A. The Purposes of Disclosure - In General ........ 582 B. Utility in the Investment Process - An Argument for Disclosure on Social Responsibility .........
    [Show full text]
  • Fallacy of Composition Fallacy of Division Emergent Property An
    The fallacy of composition occurs when it is automatically presumed that what is Fallacy of true at an inferior or small scale (for individuals or parts of an economy) is true composition at a superior or larger scale (for groups of individuals or the entire economy). Example 1. A seller who reduces prices may sell more products. But if all sellers reduce their prices, it is not likely that all of them would sell more products. Example 2. If just one driver leaves home earlier to avoid a traffic jam, he will avoid it. If everybody leaves home earlier, then the jam is no avoided but merely brought forward. The fallacy of division occurs when it is automatically presumed that what is true at Fallacy of at superior or aggregate scale (a large group of people, the economy) is true at some division inferior or smaller scale (individuals, parts of the economy). Example 1. A cell is a living entity, but the cells that make up the cell are not living entities. Example 2. Conscience emerges from the brain’s activity, despite the fact that the neurons that constitute the brain are not conscious entities. A property or phenomenon is emergent if it arises out of lower level Emergent property constituents but cannot be reduced, explained, or predicted from them. Example 1. Life and consciousness both appear to be emergent properties. Remark. The existence of emergent properties explains the fallacies of composition and division: when going from one scale to another, the property emerges or vanishes. The fallacy is created by applying the same reasoning when the property is present and when it is absent.
    [Show full text]