L’augmentation croissante du nombre de nouvelles maladies et des possibilités de traitements existants ou en cours d’étude et ayant pour but la guérison des patients atteints, ont amené les chercheurs à pousser davantage leurs recherches biomédicales sur des sujets humains. La conduite de recherches biomédicales sur des sujets humains est une étape cruciale pour la compréhension de la maladie et, par conséquent, l’avancement des connaissances permettant d’éradiquer un jour certaines maladies répandues à l’échelle planétaire, tel le virus de l’immunodéficience humaine (VIH) causant le syndrome d’immunodéficience acquise (SIDA). Aujourd’hui, ces importantes recherches sont conduites partout à travers le monde mais plus particulièrement dans des pays en développement où les populations sont davantage vulnérables. C’est précisément à cause de cette pratique que différents acteurs de ce milieu ont reconsidéré certains aspects éthiques de ces recherches. Ce mémoire examine donc les différentes normes éthiques en vigueur qui gouvernent la recherche sur des sujets humains, afin de voir comment celles-ci tiennent compte des caractéristiques des populations des pays en développement. Cette comparaison nous guide ensuite vers un survol de trois approches philosophiques pour fins d’application à la recherche biomédicale sur des sujets humains et ce, par le biais d'une étude de cas. Suite à ces trois étapes et à la lumière d’une analyse critique des différents écrits recensés sur le sujet, une conclusion s’impose quant à l’importance de renforcer l’application des normes éthiques universelles entourant la recherche biomédicale sur des sujets humains et ce, justement parce celle-ci est surtout conduite sur des populations vulnérables de pays en développement. / With a growing number of new human diseases being discovered, along with existing or novel treatments being explored for their cure, researchers are more than ever seeking to extend their biomedical trials on human subjects. Research with human models is a crucial step for the proper understanding of diseases and therefore advancing the science and technology required to eventually eradicate global diseases such as the human immunodeficiency virus (HIV) causing acquired immune deficient syndrome (AIDS). At present, these important studies are conducted across the world, but more specifically, in developing countries with more vulnerable populations. This very practice has caused many stakeholders to reconsider certain ethical aspects of human studies. In this thesis, an examination of the various ethical norms for tests on human subjects will be presented in order to understand how they account for the characteristics of populations in developing countries. This will provide the framework for a case study analyzing three philosophical approaches to biomedical research on human subjects. Finally, a critical review of the field’s literature leads to the imperative conclusion of strengthening universal norms surrounding ethical biomedical research involving humans, specifically as vulnerable populations in developing countries are becoming more frequenctly the subjects.

Cette étude propose une lecture critique des courants doctrinaux et jurisprudentiels contemporains qui, notamment sous l'influence du système anglo-saxon, font reculer les conceptions fondamentales du droit d'auteur. Elle a pour objectif de démontrer que la propriété de l'auteur sur son oeuvre n'est pas un dogme juridique, mais un effet des principes généraux du droit civil français, voire du système juridique français tout entier. D'où l'idée que le droit moral, dans sa conception classique, trouve un fondement adéquat dans le Code civil français. Le débat actuel, qui oppose " romantiques " et pragmatiques, fournit donc le fil conducteur de l'élaboration d'une théorie générale du droit d'auteur.

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Toute économie ainsi que toute science a pour mission d’atteindre un certain progrès dans son domaine. Or si nous pouvons tous être d’accord sur ce point, nous ne partageons pas forcément la même définition du progrès. Pour élucider cette divergence de compréhension, nous avons pris le parti d’adhérer à une distinction entre éthique et morale : là où tout ordre moral consiste à ordonner les éléments d’un cadre déterminé pour une fin donnée, une posture éthique consiste à adopter et à adapter un principe faisant autorité pour découvrir un environnement alors inconnu. Nous avançons alors que le domaine de l’économie ainsi que toute idée de progrès ne peuvent être rattachés qu’à un ordre moral et non à une posture éthique. Pour illustrer ces propos, nous menons une réflexion sur la question de l’identité, notion certes vide et idéologique mais qui permet tout de même, couplée avec la distinction entre éthique et morale, de nous concentrer notamment sur les notions d’Etat, de personne ou encore de pouvoir. Ces réflexions nous éclairent sur certains fondements de l’économie et sur la philosophie utilitariste, philosophie avant tout liée au langage et de ce fait à la notion d’identité une fois encore ; utilitarisme et économie seraient en un sens déterministes, nous permettant d’accéder à un bonheur identifiable et vers lequel nous pourrions progresser. Ainsi nous avançons que le progrès ne peut qu’être conçu à partir d’un ordre moral et qu’il faille plutôt rechercher un certain équilibre pour que la dimension éthique puisse être elle aussi cultivée, au même titre que la catallaxie puisse être encouragée au côté de l’économie. / Every economics or science has to reach some progress in its field. But, if we can agree on this point, we do not necessarily share the same definition of progress. To clarify this divergence of understanding, we have chosen to distinguish between ethics and morals: if a moral order permits to order elements in a determined frame for a specific goal, an ethical posture means to adopt and to adapt an authoritative principle for the discovery of an unknown environment. We advance that the economic field and the idea of progress can only be associated with a moral order and not with an ethical posture. To illustrate that, we conduct a reflection about identity, which is an empty and ideological notion but which allows us, along the distinction between ethics and morals, to focus especially on notions like State, person or power. These reflections can enlighten us about some foundations of economics and utilitarianism which is a philosophy deeply related to language and then with the notion of identity once again; utilitarianism and economics are in a certain way playing a defining role, allowing us to reach a well-being which we can identify and to which we can progress. Thereby, we are advancing that the progress can only be conceived from a moral order and that we should search a kind of equilibrium to let the ethical dimension be cultivated, as well as to encourage catallaxy outre economics.

Ce qui arrive à l’homme du XXIe siècle en prison est en partie analogue à ce qui arrive àl’homme tout court. Nous avons perdu l’innocence (seuls les enfants ne l’ont pas encore perdue), ettentons de la récupérer en nous revendiquant victimes. Présumés coupables, isolés, observés, voilà ceque nous sommes devenus. L’homo carceralus est une sorte de type qui hante notre cultureoccidentale. Fruit du nihilisme et de la gnose. C’est pourquoi il est pertinent de chercher à penser sonépreuve, non de l’extérieur, mais comme ce qui peut nous arriver à chacun, et d’en repérer ce quil’empoisonne ou ce qui la libère. Car la gnose, qui est peut-être sophisme ou nihilisme, est menteuselorsqu’elle fait croire que l’on sort de l’épreuve par “en haut”, par la fuite hors des conditions de viehumaines, dans le scientisme naturaliste, le savoir statistique ou la technique. La résignation et la fuiteen avant ont le même visage, celui de la fatalité : ni l’une et ni l’autre n’aiment ce monde, ni ce temps.Or, ce n’est pas ailleurs que du sens peut advenir. Si la prison est un pharmakon, remède etpoison, c’est qu’elle reste une institution humaine. La grandeur de l’homme est d’être puissance descontraires, capacité de surmonter tout déterminisme, capacité de ne pas se résigner à la fatalité, aucoeur même de sa misère. Encore faut-il ne pas être abandonné seul dans l’épreuve, tant il est vrai quec’est l’autre, et particulièrement l’autre ébranlé, grâce à qui la traversée est possible, par “en bas”. Lesoin en prison s’enracine dans cette « solidarité des ébranlés ». Pour naviguer entre les différentsdispositifs pénitentiaires et sanitaires qui visent à contrôler et à prévoir le comportement des captifs, lemédecin doit faire preuve de mêtis, cette intelligence des interstices, au service de son patient. Et enmême temps, il doit garder de façon catégorique le secret médical, au nom de ce que l’homme restetoujours opaque à toutes les sciences et les techniques, plus grand que lui-même, en sa fragilité. Cesavoir « de nuit » n’est autre que le savoir socratique : « je sais que je ne sais pas ». / That which is happening to XXIst century man in prison is, in part, similar to what ishappening to all of us. Our innocence lost, (innocence is retained only by the child), we try to regain itby claiming to be the victim. We are presumed guilty, isolated, observed. Homo carceralus hauntsour Western culture; fruit of nihilism and gnosis. It is the reason we should reflect on his ordeal, notfrom the outside, but as something that could happen to each and every one of us, and in which todiscover where the poison lies and what the remedy could be. For gnosis, (either sophism ornihilism), is false when we are led to believe that we exit an ordeal by escaping our human conditionin the ‘upward’ direction of the natural sciences, statistical knowledge or technique. Resignation andheadlong pursuit share a characteristic, that of a predestined tendency towards disaster. Neither theone nor the other sits comfortably in this world or our times.But meaning does not have to come from elsewhere. If prison is pharmakon, both remedy andpoison, it is because it is a human institution. Man’s greatness is his conflicting authority : having thecapacity to overcome determinism, the ability not to resign himself to his fate, even at his lowestpoint. But it is imperative not to be left alone through this ordeal, for it is true that it is the other,particularly the ‘weakened other’, thanks to whom the crossing is possible from ‘below’. Care inprison is rooted in this ‘solidarity of the weak’. To navigate the different penitentiary and healthsystems, which seek to control and foresee the captives’ behaviour, the medical doctor must exertmêtis, become complicit with the patient in order to serve the patient. And at the same timecategorical medical confidentiality must be maintained, in the name of which the patient in his or herfragility, remains invisible to all sciences and techniques which are yet greater than he or she is. This‘secret’ knowledge is none other than Socratic knowledge: ‘I know that I do not know’.

Le projet de notre étude s’enracine dans un constat : alors que les multiples travaux sur Rousseau portent sur ses textes autobiographiques, politiques, anthropologiques, religieuses, esthétiques voire ses préoccupations scientifiques, ses réflexions morales n’ont pas ou peu été l’objet d’études systématiques. Or, nous sommes partis de l’hypothèse que l’interrogation morale constituait l’un des centres si ce n’est le coeur de son oeuvre. Plus précisément, partant d’une interrogation sur la nature de l’homme, cet être à l’origine naturel en même temps susceptible de se dénaturer en s’écartant de la règle de la nature, il en est venu à déployer et à explorer une série de possibilités pour que l’homme échappe à ce processus historique de dénaturation, autant dans l’ordre social que dans l’ordre moral. S’il se montre pessimiste sur les conditions de réalisation d’un ordre politique conforme aux principes du droit politique énoncé dans le Contrat social, il développe les conditions d’une éducation morale dans son ouvrage qu’il a toujours considéré comme le plus achevé : l’Émile. C’est dans ce texte que le projet moral transparaît clairement. Surtout, il souligne que le fondement de la morale n’est pas à situer dans l’amour de soi, qui n’est qu’un principe naturel, mais dans l’ordre de la nature. La lecture de l’Émile et d’autres textes conduit à poser que le fondement ultime de la morale est Dieu lui-même. L’amour de soi, expression de la bonté humaine, n’est que l’expression de la nature ou de Dieu qui parle en nous lorsque nous écoutons la conscience. En regardant l’interrogation morale comme le centrale de philosophie de Rousseau, nous tentons d’exhumer l’unité des œuvres en apparence hétérogènes, ses œuvres autobiographiques et la valorisation de l’existence de l’homme naturel, les concepts d’ordre et de la nature, les rapports entre vertu civique et vertu morale, la place de la croyance religieuse. / The project of our study takes root in the following observation : whereas a considerable work has been done on Rousseau autiographical, political, anthropological, religious and aesthetic texts, or even on his scientific concerns, his moral insights have not been, or nearly not, the subject of systematic studies. At the opposite, we have taken as our starting point that the moral reflection is in the centre, if not at the heart of his work. More specifically, starting with questioning the very nature of the human being, this being primarily natural at the same time able to denature himself by deviating from the rule of nature, he comes to deploy and explore a whole series of possibilities so that the human can escape himself from his historical denturation process, as much for social order as for the moral order. Although he is pessimistic about the condition of application for a political order that would comply with the political law principles which ar set out in the Contrat Social, he develops the moral education conditions within his publication he has always considered as the most completed l’Émile. It is in that text tthat the moral project is clearly reflected. Most of all, he underlines that the moral cornerstone has not to be placed in the love of self, which is only a natural principle, but in the natural order. Reading l’Émile and some others texts leads to think that the ultimate fondation of moral is God himself. The self love, expression of human goodness, is only the expression of nature or of God who speaks inside us when we listen to the awareness. By loocking at the moral reflection as being Rousseau’s philosophy center, we try to resurect the unity from some works which seen heterogeneous, that are his autiographical works and the esteem of the natural human existence, the order concepts, the connections between civic virtue and moral virtue, the place of religious belief.

Dans le contexte utilitariste de l’éthique des populations, deux positions s’opposent naturellement à propos de ce qui a de la valeur et de ce que nous devons faire afin de bénéficier au plus grand nombre. Là où certaines intuitions nous invitent à chercher la maximisation totale du bien-être, d’autres soulignent l’importance de faire de notre mieux pour parvenir à la plus haute moyenne possible. Ce document a pour vocation de traiter le débat théorique qui oppose ces deux avenues. Il s’agira donc de décrire et de préciser le fonctionnement et les conséquences de ces positions, afin de tenter d’apporter des éléments de réponses sur la solidité et la robustesse de ces deux axiologies. Dans ce but, nous évaluerons et répondrons aux objections qui leurs sont présentées, et ferons la lumière sur leurs lacunes respectives. Plus précisément, ce document s’intéressera principalement aux problèmes de la Conclusion Répugnante et de la Conclusion Sadique, qui ont fait couler beaucoup d’encre, mais également à d’autres objections couramment discutées dans la littérature. Nous conclurons que contrairement à ce qu’ils peuvent laisser croire, ce ne sont pas des arguments décisifs à l’encontre de ces positions. Il s’agira de surcroît d’interroger et d’expliquer les intuitions qui fondent ces positions, les biais qui les menacent mais également les conséquences contre-intuitives qui en découlent. / In the utilitarian context of population ethics, two positions are naturally opposed about what has value and what we ought to do to benefit the greatest number. Where some intuitions invite us to seek total well-being, others stress the importance of doing our best to achieve the highest possible average. This paper aims to adress the theoretical debate between these two avenues. It will therefore be necessary to describe and clarify the functioning and consequences of these positions, in order to try to provide elements of answers about the solidity and robustness of these two axiologies. To this end, we will assess and respond to the objections presented to them, and shed light on their respective shortcomings. More precisely, this paper will focus on the problems of the Repugnant Conclusion and the Sadistic Conclusion, which have caused a lot of ink to flow, but also on other objections commonly discussed in the litterature. We will conclude that contrary to what they may suggest, these are not decisive arguments against these positions. In addition, the document will question and explain the intuitions that underlie these positions, the biases that threaten them but alo the counter-intuitive consequences thats follow.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.