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Horse racing occupies a significant but separate part of sports gambling provision. The historical importance of horse breeding as well as employment effects have been used to justify the necessity of betting revenue in the horse sector. In the Nordic countries, these arguments are used to organise horse racing separately from other sports betting. In this context, horse racing, and particularly trotting, remains a lucrative sector for horse owners and producers of racing. The current study focuses on the production chains and financial interests behind horse racing in the Nordic countries. We use financial statements and annual reporting of Finnish, Norwegian and Swedish horse betting companies to determine who benefits financially from racing, what kind of production-related interests are involved and whether horse racing produces surplus to societies or merely maintains its own function. The results are discussed in light of the intertwined organisation of horse racing in the Nordics and the role of horses and animal welfare in the production of racing.

This article proposes a model for justifying decisions that integrates both ethical theory and practice. The usefulness of basic theory and applied practice in justifying decisions is a subject of continued debate. This article sees both as useful. It approaches moral justification from the perspective of responding to incentives. In this justification process, moral confrontation is the process of using theory to identify and analyze incentives and incentive conflicts. Moral imagination is a process of thinking that relies on practical intuition, self-reflection, and moral ideals to reconcile the identified incentives and incentive conflicts. Both theory and practice play vital and complementary roles in this moral justification process. The primary belief is that the proposed combination of moral confrontation and moral imagination can lead to advances in both the theory and practice of business ethics.

How can we explain the development – or equally the non-development – of professional ethics norms in a particular case? And how can we enhance compliance with existing professional ethical norms? In this chapter, I develop a supply/demand theory of professional ethics. That is, I consider the demand-forces and pull-factors that call for the construction, reform or continuance of a professional ethos. These demands may come from various stakeholders, including individual service-providers, the professional community, actual and prospective clients and the general public collectively as interested third parties. The supply-side, on the other hand, constitutes the ethical materiel out of which norms emerge: these are the felt-motivations of individual professionals at the coalface of action that drive them to recognize, acknowledge and act upon a professional norm. This material includes traditions and stories, the conscious application of common-sense ethics, explicit endorsement of public moral codes, internal excellences within the activity, a discrete community capable of cultivating attractive role-identities and so on. As well as considering such ethical-materiel, I canvas the institutional and cultural supports that facilitate the production of these motives.

Some countries prohibit the imposition of life imprisonment on women but allow it for men for the same offence (e.g. Albania, Azerbaijan, Russia and Belarus). In Khamtokhu and Aksenchik v. Russia (2017) the European Court of Human Rights rejected the claim that it was discriminatory to punish two Russian men convicted of murder to life imprisonment. Other than a handful of legal commentaries there have been no in-depth analyses of the case, in particular on the dangers of using gender stereotyping to limit life imprisonment. To address this gap, this chapter draws on criminological works on the gendered experience of life imprisonment, legal analyses of perpetual incarceration under human rights law and ECHR case law on gender stereotyping and on life imprisonment. This study critically discusses the Court’s assessment of gender stereotypes in the context of life imprisonment and considers whether its approach constitutes any improvement for women. In so doing, it illuminates how well-intended efforts to curtail some extreme forms of penal practices such as perpetual incarceration may have unintended and perverse consequences for women specifically and the landscape of punishment more generally.

This chapter documents an exchange between Leonard Savage, founder of the subjective probability approach to decision-making, and Karl Popper, advocate of the so-called propensity approach to probability, of which there is no knowledge in the literature on probability theory. Early in 1958, just after being informally tested by Daniel Ellsberg with a test of consistency in decision-making processes that originated the so-called Ellsberg Paradox, Savage was made aware that a similar argument had been put forward by Popper. Popper found it paradoxical that two apparently similar events should be attributed the same subjective probability even though evidence supporting judgment in one case was different than in the other case. On this ground, Popper rejected the subjective probability approach. Inspection of the Savage Papers archived at Yale University Library makes it possible to document Savage’s reaction to Popper, of which there is no evidence in his published writings. Savage wrote to Popper denying that his criticism had paradoxical content and a brief exchange followed. The chapter shows that while Savage was unconvinced by Popper’s argument he was not hostile to an axiomatically founded generalization of his theory.

Accounting education can be considered as experience, as practice in learning to learn, and as part of education for business. Accounting techniques are important as parts of a data-processing apparatus, providing deeply significant data regarding enterprise prior experience. The objective of accounting is to provide insight into the results of management decisions. The aim of accounting education is to help students learn to learn to become professional accountants. The teacher should often mix theory with practice (the why and the how), and often indicate the contact of the course with non-accounting courses.