Exam 12: Financial Statement Analysis

In this pair of cases, the first may serve as precedent for the second. Decide whether the second case is so relevantly similar to the first that it should be decided identically. Explain your decision.

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Question 1

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First case: The owner of an amusement park, believing that homosexual activity was taking place in its pay toilets, authorized police to use an observation pipe leading from the roof to the booths. Officer H regularly visited the roof for surveillance. If he observed illegal conduct, he would notify officers below, who would make the arrest. A court ruled that the evidence of Officer H was illegally obtained and set aside the information.
Second case: The management of a department store authorized police to observe suspected illegal homosexual activity in the men's room. An officer did observe such activity and arrested the participants. But in this case, the officer looked through a legitimately installed vent instead of a special spypipe. Furthermore, in this case, the booths, unlike those in the first case, were not pay toilets (and thus were not in the same sense "private"). Finally, unlike in the first case, the observed behavior was committed in the space below the partition, and thus was observable by anyone who might have been in the public, or common-use, portion of the men's room at the time, though nobody was.
In the second case, the court ruled that the evidence was obtained in the same illegal manner as in the first case.

Given the following position on euthanasia (doctor-assisted suicide), identify which of the three major ethical theories discussed in the text-utilitarianism, duty theory, or virtue ethics-it follows. Note that each theory may encompass several possible viewpoints on an issue. Active euthanasia should not be allowed. One might opt for euthanasia because one believes it might be to one's advantage, but could one truly imagine this access being available to everyone, as a universal law? Besides, one would be using the poor doctor as merely a means to an end, without any regard for his or her professional integrity.

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Question 2

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Duty theory.

State whether the following item expresses moral value or nonmoral value; or no value at all. Kelly did the right thing by turning in the wallet he found in the street.

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Question 3

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Moral value.

For the following, try to come up with an additional premise that will turn the passage into a deductively valid or an inductively strong argument. Usually this requires adding a general moral principle and, sometimes, an extra nonmoral claim as well. The idea is to guarantee that the "ought" claim follows from the "is" claim. Karen and Gina were roommates for about five months, and, as far as Gina knew, they had planned to room together until the end of the school year. But when Gina returned from a weekend at her parents', Karen had moved out. Since she couldn't find a new roommate on such short notice, Gina asked Karen to pay half of the next month's rent, but Karen answered that she didn't owe the rent since she wasn't living there anymore. I think Karen should pay at least half of one month's rent, since Gina was led to believe Karen was going to be living there and paying half.

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Question 4

For the following, try to come up with an additional premise that will turn the passage into a deductively valid or an inductively strong argument. Usually this requires adding a general moral principle and, sometimes, an extra nonmoral claim as well. The idea is to guarantee that the "ought" claim follows from the "is" claim. Harold is obligated to supply ten cords of firewood to the lodge by the beginning of October, since he signed a contract guaranteeing delivery of the wood by that date.

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Question 5

Legal reasoning and moral reasoning both lead to prescriptions about whether or not certain actions should be done.

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Question 6

State whether the following item expresses moral value or nonmoral value; or no value at all. It was wrong for Shirley to insult Nathan.

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Question 7

In the following, discuss whether Marina is treating relevantly similar cases in sufficiently similar fashions; identify instances in which the cases are not relevantly similar. Although she doesn't believe in stealing, Marina uses the office copy machine for personal business and makes person-to-person long-distance calls to fictitious persons as a code to avoid paying for the calls.

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Question 8

For the following, try to come up with an additional premise that will turn the passage into a deductively valid or an inductively strong argument. Usually this requires adding a general moral principle and, sometimes, an extra nonmoral claim as well. The idea is to guarantee that the "ought" claim follows from the "is" claim. "You shouldn't have criticized David so harshly; his mistake was a trivial one."

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Question 9

Identify the moral perspective at work here: Taffy is a university lab chimpanzee; the university has lost its animal research grant and has to decide what to do with Taffy. Only human greed and insensitivity have put Taffy in her present situation. We can hope that by learning about Taffy, people will become more sensitive toward other creatures.

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Question 10

State whether the following item expresses moral value or nonmoral value; or no value at all. The advertising for that "miracle" cleaner is fraudulent.

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Question 11

For the following, try to come up with an additional premise that will turn the passage into a deductively valid or an inductively strong argument. Usually this requires adding a general moral principle and, sometimes, an extra nonmoral claim as well. The idea is to guarantee that the "ought" claim follows from the "is" claim. The government should not proceed with Highway 99 expansion. This will make a lot of people lose their properties against their wishes.

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Question 12

For the following, try to come up with an additional premise that will turn the passage into a deductively valid or an inductively strong argument. Usually this requires adding a general moral principle and, sometimes, an extra nonmoral claim as well. The idea is to guarantee that the "ought" claim follows from the "is" claim. I think Martin's pushing his children into dangerous sports like football and motocross racing is immoral.

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Question 13

A law justifiable by legal moralism always prohibits activities that do not harm others.

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Question 14

State whether the following item expresses moral value or nonmoral value; or no value at all. The dog was clearly in pain, but nobody was doing anything about it.

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Question 15

State whether the following item expresses moral value or nonmoral value; or no value at all. I like Beethoven's Third Symphony better than his Ninth.

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Question 16

In the following, discuss whether Marina is treating relevantly similar cases in sufficiently similar fashions; identify instances in which the cases are not relevantly similar. Marina criticizes the Japanese for killing and eating whales, but she eats beef.

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Question 17

State whether the following item expresses moral value or nonmoral value; or no value at all. Allison's necklace is very old.

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Question 18

Identify the moral perspective at work here: At the supermarket, Vickie just ran her cart into a display of jars with jams and preserves, and now the aisle is full of broken glass and jam. She feels like leaving the store as quickly as possible. Is that an acceptable course of action? Yes, it is. Look, so long as Vickie thinks it's OK to leave, she's right. I, however, think it would be wrong, so I'd have to stay and clean up the mess.

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Question 19

In the following, discuss whether Marina is treating relevantly similar cases in sufficiently similar fashions; identify instances in which the cases are not relevantly similar. Marina says she believes in equality, but she tells lots of ethnic and racial jokes.

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Question 20

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In this pair of cases, the first may serve as precedent for the second. Decide whether the second case is so relevantly similar to the first that it should be decided identically. Explain your decision.

State whether the following item expresses moral value or nonmoral value; or no value at all. Kelly did the right thing by turning in the wallet he found in the street.

Legal reasoning and moral reasoning both lead to prescriptions about whether or not certain actions should be done.

State whether the following item expresses moral value or nonmoral value; or no value at all. It was wrong for Shirley to insult Nathan.

State whether the following item expresses moral value or nonmoral value; or no value at all. The advertising for that "miracle" cleaner is fraudulent.

A law justifiable by legal moralism always prohibits activities that do not harm others.

State whether the following item expresses moral value or nonmoral value; or no value at all. The dog was clearly in pain, but nobody was doing anything about it.

State whether the following item expresses moral value or nonmoral value; or no value at all. I like Beethoven's Third Symphony better than his Ninth.

In the following, discuss whether Marina is treating relevantly similar cases in sufficiently similar fashions; identify instances in which the cases are not relevantly similar. Marina criticizes the Japanese for killing and eating whales, but she eats beef.

State whether the following item expresses moral value or nonmoral value; or no value at all. Allison's necklace is very old.

In the following, discuss whether Marina is treating relevantly similar cases in sufficiently similar fashions; identify instances in which the cases are not relevantly similar. Marina says she believes in equality, but she tells lots of ethnic and racial jokes.

Accounting As a Tool for Management

Cost Behavior and Cost Estimation

Cost Volume Profit Analysis and Pricing Decisions

Product Costs and Job Order Costing

Planning and Forecasting

Performance Evaluation: Variance Analysis

Activity-Based Costing and Activity-Based Management

Using Accounting Information to Make Managerial Decisions

Capital Budgeting

Decentralization and Performance Evaluation

Performance Evaluation Revisited: a Balanced Approach

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