In this thesis, I argue that the treatment/enhancement distinction that is central to the ethical debate concerning germline genome editing and CRISPR is too vague to be ethically and normatively guiding. The problem of vagueness is twofold, being both a semantic and epistemic issue. This vagueness creates borderline cases, cases that cannot be properly defined as either treatment or enhancement, I call this The Borderline Cases Argument. These borderline cases enable a slippery slope towards eugenic practices, radical enhancement and dangerous applications of CRISPR. The distinction therefore fails to be action guiding as it cannot distinguish treatment from enhancement as well as failing to correspond to what is genuinely morally problematic with germline genome editing and not, I call this The Argument of Missing the Point. In using the treatment/enhancement distinction we therefore risk losing control over how CRISPR is used and for what purposes.

Human infertility is not a new phenomenon, but it is as old as humanity itself. Currently in most developed countries, the number of couples who have a problem with childbearing is growing. This is due, among other things, to the lifestyle associated with career development and postponement of parenthood. While in the past infertile couples usually had only two options to deal with their sterility - childlessness and a substitute life program, or adopting a child. Today, infertile couples have a third option and this is the treatment of infertility using assisted reproduction methods. This year, exactly forty years have elapsed since the birth of the first child by means of extracorporeal fertilization. Already then the assisted reproduction was considered a method that is ethically problematic. Numerous specialists, such as physicians, biologists, lawyers, philosophers, theologians, and others, have been involved in the quest for ethical issues. Not only there has been no solution to some problems during the whole lifetime of assisted reproduction on which most experts and the general public would agree, but with the gradual development of this treatment method new problems have arisen. Today's stage of development of artificial insemination techniques and procedures together with modern...

This dissertation examines from a Vattimian perspective the challenge that euthanasia and assisted suicide posed to the sanctity of life ethos in Canada from 1972–2005. Gianni Vattimo’s central themes—metaphysics (absolute values), “event of being” (lived experiences that call absolute values into question), and passive-reactive nihilism (the use of “masks” or “disguises” to prevent the dissolution of metaphysics)—are pivotal to understanding the way religious and secular beliefs are interwoven within ethical, medical, legal and political discourses in Canada. Vattimo’s philosophico-ethical approach was specifically chosen because as a theoretical tool, it helps to illuminate the presence, weakening, and resilience of metaphysics in discourses surrounding an intentionally hastened death. To demonstrate how Vattimo’s major themes apply empirically to the research, a social constructionist approach was adopted in the form of a discourse analysis. Particular emphasis was placed on an examination of the three most important cases of death and dying in Canada, namely, Nancy B., Sue Rodriguez and Robert Latimer. The bulk of the evidence suggests that when these “events of being” challenged the sanctity doctrine as the ultimate foundation for life-terminating decisions, ethical, medical, legal and political discourses converged to promote three normative positions or authorizing discourses used in the tradition of Christian ethics: (1) stewardship—the view that since life is a “loan from God,” sacred, and of infinite worth, death cannot be intentionally hastened (“nature must take its course”); (2) value in prolonged suffering—the view that since suffering possesses transcendent meaning or purpose, its prolongation is justified in individual circumstances; and (3) the “slippery slope”—the view that any weakening of the sanctity of life ethos inevitably harms or threatens the community. Generally speaking, religious and secular advocates of the sanctity of life ethos reacted similarly in cases involving an intentionally hastened death. In other words, both the religious and the secular embraced metaphysics (absolute values), condoned and rationalized the prolongation of suffering, and relied on the “slippery slope” as a “mask” to maintain the sanctity of human life as first principle. The research strongly suggests that Canada is still significantly indebted to Christian notions when it comes to discussions surrounding the decriminalization of euthanasia and assisted suicide.

This dissertation examines from a Vattimian perspective the challenge that euthanasia and assisted suicide posed to the sanctity of life ethos in Canada from 1972–2005. Gianni Vattimo’s central themes—metaphysics (absolute values), “event of being” (lived experiences that call absolute values into question), and passive-reactive nihilism (the use of “masks” or “disguises” to prevent the dissolution of metaphysics)—are pivotal to understanding the way religious and secular beliefs are interwoven within ethical, medical, legal and political discourses in Canada. Vattimo’s philosophico-ethical approach was specifically chosen because as a theoretical tool, it helps to illuminate the presence, weakening, and resilience of metaphysics in discourses surrounding an intentionally hastened death. To demonstrate how Vattimo’s major themes apply empirically to the research, a social constructionist approach was adopted in the form of a discourse analysis. Particular emphasis was placed on an examination of the three most important cases of death and dying in Canada, namely, Nancy B., Sue Rodriguez and Robert Latimer. The bulk of the evidence suggests that when these “events of being” challenged the sanctity doctrine as the ultimate foundation for life-terminating decisions, ethical, medical, legal and political discourses converged to promote three normative positions or authorizing discourses used in the tradition of Christian ethics: (1) stewardship—the view that since life is a “loan from God,” sacred, and of infinite worth, death cannot be intentionally hastened (“nature must take its course”); (2) value in prolonged suffering—the view that since suffering possesses transcendent meaning or purpose, its prolongation is justified in individual circumstances; and (3) the “slippery slope”—the view that any weakening of the sanctity of life ethos inevitably harms or threatens the community. Generally speaking, religious and secular advocates of the sanctity of life ethos reacted similarly in cases involving an intentionally hastened death. In other words, both the religious and the secular embraced metaphysics (absolute values), condoned and rationalized the prolongation of suffering, and relied on the “slippery slope” as a “mask” to maintain the sanctity of human life as first principle. The research strongly suggests that Canada is still significantly indebted to Christian notions when it comes to discussions surrounding the decriminalization of euthanasia and assisted suicide.

This dissertation examines from a Vattimian perspective the challenge that euthanasia and assisted suicide posed to the sanctity of life ethos in Canada from 1972–2005. Gianni Vattimo’s central themes—metaphysics (absolute values), “event of being” (lived experiences that call absolute values into question), and passive-reactive nihilism (the use of “masks” or “disguises” to prevent the dissolution of metaphysics)—are pivotal to understanding the way religious and secular beliefs are interwoven within ethical, medical, legal and political discourses in Canada. Vattimo’s philosophico-ethical approach was specifically chosen because as a theoretical tool, it helps to illuminate the presence, weakening, and resilience of metaphysics in discourses surrounding an intentionally hastened death. To demonstrate how Vattimo’s major themes apply empirically to the research, a social constructionist approach was adopted in the form of a discourse analysis. Particular emphasis was placed on an examination of the three most important cases of death and dying in Canada, namely, Nancy B., Sue Rodriguez and Robert Latimer. The bulk of the evidence suggests that when these “events of being” challenged the sanctity doctrine as the ultimate foundation for life-terminating decisions, ethical, medical, legal and political discourses converged to promote three normative positions or authorizing discourses used in the tradition of Christian ethics: (1) stewardship—the view that since life is a “loan from God,” sacred, and of infinite worth, death cannot be intentionally hastened (“nature must take its course”); (2) value in prolonged suffering—the view that since suffering possesses transcendent meaning or purpose, its prolongation is justified in individual circumstances; and (3) the “slippery slope”—the view that any weakening of the sanctity of life ethos inevitably harms or threatens the community. Generally speaking, religious and secular advocates of the sanctity of life ethos reacted similarly in cases involving an intentionally hastened death. In other words, both the religious and the secular embraced metaphysics (absolute values), condoned and rationalized the prolongation of suffering, and relied on the “slippery slope” as a “mask” to maintain the sanctity of human life as first principle. The research strongly suggests that Canada is still significantly indebted to Christian notions when it comes to discussions surrounding the decriminalization of euthanasia and assisted suicide.

This dissertation examines from a Vattimian perspective the challenge that euthanasia and assisted suicide posed to the sanctity of life ethos in Canada from 1972–2005. Gianni Vattimo’s central themes—metaphysics (absolute values), “event of being” (lived experiences that call absolute values into question), and passive-reactive nihilism (the use of “masks” or “disguises” to prevent the dissolution of metaphysics)—are pivotal to understanding the way religious and secular beliefs are interwoven within ethical, medical, legal and political discourses in Canada. Vattimo’s philosophico-ethical approach was specifically chosen because as a theoretical tool, it helps to illuminate the presence, weakening, and resilience of metaphysics in discourses surrounding an intentionally hastened death. To demonstrate how Vattimo’s major themes apply empirically to the research, a social constructionist approach was adopted in the form of a discourse analysis. Particular emphasis was placed on an examination of the three most important cases of death and dying in Canada, namely, Nancy B., Sue Rodriguez and Robert Latimer. The bulk of the evidence suggests that when these “events of being” challenged the sanctity doctrine as the ultimate foundation for life-terminating decisions, ethical, medical, legal and political discourses converged to promote three normative positions or authorizing discourses used in the tradition of Christian ethics: (1) stewardship—the view that since life is a “loan from God,” sacred, and of infinite worth, death cannot be intentionally hastened (“nature must take its course”); (2) value in prolonged suffering—the view that since suffering possesses transcendent meaning or purpose, its prolongation is justified in individual circumstances; and (3) the “slippery slope”—the view that any weakening of the sanctity of life ethos inevitably harms or threatens the community. Generally speaking, religious and secular advocates of the sanctity of life ethos reacted similarly in cases involving an intentionally hastened death. In other words, both the religious and the secular embraced metaphysics (absolute values), condoned and rationalized the prolongation of suffering, and relied on the “slippery slope” as a “mask” to maintain the sanctity of human life as first principle. The research strongly suggests that Canada is still significantly indebted to Christian notions when it comes to discussions surrounding the decriminalization of euthanasia and assisted suicide.

Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. The paper incorporates both exploratory and descriptive research methodologies as its primary research approaches. These approaches were deemed most suited by the authors to collect both primary and secondary data tailored to the research objectives. The primary data source consists of semi-structured interviews with six Swedish SMEs, selected through a judgment-based approach. An in-depth investigation of the current literature formed the foundation of the secondary data collection. Findings – The findings suggest that the SMEs studied in this paper address their perceptions of the CITS’s treatment of ODC through (I) Online Data Privacy, (II) Distributional Tax Fairness, (III) Retributive Tax Fairness, (IV) Procedural Tax Fairness, (V) Complexity, (VI) Trust, (VII) Growth Obstruction Practical implications – The practical implications of this study are valuable for policymakers, SMEs and any type of stakeholders interested in the corporate income tax system's treatment of online data collection. This research can help improve the CITS's effectiveness and reduce the compliance burden on SMEs in Sweden. Policymakers can leverage the insights and perceptions of Swedish SMEs to modernize the CITS to the 21st century and implement ODC practices that are most suitable according to the SME’s preferences. SMEs on the other hand can leverage the insights and perceptions of this study to gain a better understanding of the CITS and its treatment on the components of value creation, including ODC practices. External stakeholders can use the study findings to gain an understanding of the field of research and implement it according to their needs, such as through the assistance of SMEs in their ODC practices concerning the CITS. Originality/value – The originality and value of this paper lie in the novel focus on Swedish SMEs' perception of the CITS's treatment of ODC. To the authors' knowledge, this study is the first to explore this topic in Sweden, contributing to the literature on the CITS, ODC practices and the treatment of ODC through the CITS. Keywords – Corporate Income Taxation, Corporate Income Taxation System, Tax Perceptions, SMEs, The Slippery Slope Framework, Complexity, Distributional Fairness, Retributive Fairness, Procedural Fairness, Growth, Tax Benefits, Privacy, Punishment, Trust Paper type – Research Paper

The desire to enhance and make ourselves better is not a new one and it has continued to intrigue throughout the ages. Individuals have continued to seek ways to improve and enhance their well-being for example through nutrition, physical exercise, education and so on. Crucial to this improvement of their well-being is improving their ability to remember. Hence, people interested in improving their well-being, are often interested in memory as well. The rationale being that memory is crucial to our well-being. The desire to improve one’s memory then is almost certainly as old as the desire to improve one’s well-being. Traditionally, people have used different means in an attempt to enhance their memories: for example in learning through storytelling, studying, and apprenticeship. In remembering through practices like mnemonics, repetition, singing, and drumming. In retaining, storing and consolidating memories through nutrition and stimulants like coffee to help keep awake; and by external aids like notepads and computers. In forgetting through rituals and rites. Recent scientific advances in biotechnology, nanotechnology, molecular biology, neuroscience, and information technologies, present a wide variety of technologies to enhance many different aspects of human functioning. Thus, some commentators have identified human enhancement as central and one of the most fascinating subject in bioethics in the last two decades. Within, this period, most of the commentators have addressed the Ethical, Social, Legal and Policy (ESLP) issues in human enhancements as a whole as opposed to specific enhancements. However, this is problematic and recently various commentators have found this to be deficient and called for a contextualized case-by-case analysis to human enhancements for example genetic enhancement, moral enhancement, and in my case memory enhancement (ME). The rationale being that the reasons for accepting/rejecting a particular enhancement vary depending on the enhancement itself. Given this enormous variation, moral and legal generalizations about all enhancement processes and technologies are unwise and they should instead be evaluated individually. Taking this as a point of departure, this research will focus specifically on making a case for ME and in doing so assessing the ESLP implications arising from ME. My analysis will draw on the already existing literature for and against enhancement, especially in part two of this thesis; but it will be novel in providing a much more in-depth analysis of ME. From this perspective, I will contribute to the ME debate through two reviews that address the question how we enhance the memory, and through four original papers discussed in part three of this thesis, where I examine and evaluate critically specific ESLP issues that arise with the use of ME. In the conclusion, I will amalgamate all my contribution to the ME debate and suggest the future direction for the ME debate.