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Published 12.12.2013 | Author : admin | Category : What Men Secretly Want Guide

Advertising Press on Your Side Creating a BIG Promotion Tutorial Unique Ideas Promotion Articles Online Tools This is our article database. Ethical Frameworks Utilitarian – most good, least harm – Most common approach, “First do no harm” is related to this.
Autonomy Definition: “autos” = self, “nomos” = rule – Individual rights – Privacy – Freedom of choice – Pt has the right to make decisions for themselves. Paternalism When one individual assumes the right to make decisions for another Limits freedom of choice Think about parents making decisions for children Ex. Respect for Persons Closely tied to autonomy Promotes ability of individuals to make autonomous choices and should be treated accordingly Autonomy is preserved thru advanced directives. Sanctity of Life Life is the highest good – All forms of life, including mere biologic existence, should take precedence over external criteria for judging quality of life – If life is the highest good, is it ethical to keep a brain dead person alive?
ANA Code of Ethics – Key Points Applies in course of professional practice: – Primary commitment is to patient (individual, family or community) – Demonstrates compassion and respect for all patients regardless of patient status – Promotes the health and welfare of patients – Accountable for individual practice. Nurses Rights in Ethical Situations Nurse has the right to refuse to participate in giving care to a client if they disagree with care on ethical grounds. NCSBN Professional Boundaries Concepts of Professional Boundaries Violations: results when there is confusion between the needs of the nurse and those of the client.
Euthanasia Definition – intentional termination of life (at the request of that person who wishes to die) Active vs.
To enable preparation and dissemination of research findings from the CHRI supported study 2010-2012. 2012               Global Health Research Initiative covered the costs of my participation in the Teasdale-Corti Program Symposium, October 1-3, 2012. 2014              Distinguished Travel Grant to be part of a panel (Reconciling Southern and Northern Ethics Approaches and Philosophies in the Context of Global Health) at the 21st Canadian Global Health Conference, Ottawa. 2013               Travel Grant to present a paper on North-South research project (North-South Research and Social Justice: A New Paradigm for Research Ethics) at the Canadian Political Science Association conference. 2012              Work Study Grant: I hired a Research Assistant to do some preliminary research for a project on the rights of the mentally ill. Travel Grant Award, University of Winnipeg, to support my participation in the Midwest Political Science Association Meetings in Chicago. In dialogue with John Borrows in his article, “An Analysis of and Dialogue on Indigenous and Crown Blockades,” eds.
Introduction, Lorraine Mayer’s Cries From a Metis Heart, Winnipeg:  Pemmican, September 2007.
Michalos, Alex.  A Pragmatic Approach to Business Ethics, in Canadian Philosophical Reviews, 1996. 2013, Sandra Tomsons, Karen Morrison, Angela Gomez, Martin Forde, Ethical challenges facing North-South research initiatives. 1998, Sustainable Forest Management:  Criteria and Indicators for Newfoundland, I was one of eight members of the Western Newfoundland Model Forest’s Criteria and Indicators Steering Committee writing the report. 1997, The Evaluation of the Western Newfoundland Model Forest, I researched and wrote this report as coordinator of the interdisciplinary Value Analysis Research Group at Sir Wilfred Grenfell College.  Available from the Western Newfoundland Model Forest. 1997   October, The Fifth International Conference on Ethico-Economics, University College of Cape Breton. 1994   March, Philosophy Department Colloquium on Truth, Memorial University of            Newfoundland. October, Atlantic Philosophical Association Conference, Memorial University of Newfoundland. 1992   May, Institute of Philosophy and Sociology, Latvian Academy of Science, Riga, Latvia.


Invited to provide a series of 5 lectures:  A Morally Acceptable Structure for the Human Right to Property. 1989   October, Atlantic Philosophical Association Conference, University College of Cape Breton. Co-organizer with Karen Zoppa of a Roundtable for the CPA’s Philosophy in the Schools Committee. Program co-chair and paper referee for conference of the three day conference of the Canadian Society for the Study of Practical Ethics. 2004   Organized and chaired a symposium for the Canadian Philosophical Association conference at the University of Manitoba.
2001   Part of a four-member committee (Lorraine Brundige, David Kahane, Dale Turner) of the Canadian Philosophical Association organized a 3-day international conference and day long workshop that took place in Winnipeg, June 2001. 2000   Organized and chaired a second public forum on sustainable forest    management, Sir Wilfred Grenfell College. Responsible for student advising, curriculum development, timetable and cooperation with Philosophy Department on St. 2013-14 and 2014-2015, I was the Social and Political Philosophy Programme Area Coordinator for the CPA conferences. 2011          May 12, Interviewed on the CBC radio program The Current.  I was asked to comment on whether Premier Greg Selinger’s decision ‘to sacrifice the few for the many” in approving the Assiniboine River diversion was morally appropriate. November 20, UNESCO’s World Philosophy Day, Public Lecture, co-sponsored by the Manitoba Philosophy in the Schools Committee and Global College. Organized six (6) lecture course for February and March.  Arthur Schaffer and Kira Tomsons (members of the Philosophy Department at the University of Manitoba) and I each provided two lectures for the series. Rich portfolio, good prices, hosting, important refferences, order on-line!, advertising, internet, outdoor, media, publishing, TV, commercials, promotion, romania, romanian, Bucharest, poster, promovare, reclama, campanii media, campanie, companie, company, network, franchising, communication, banner, baner, banere, piata, market research, marketing, professional, romanian advertising company, studii de fezabilitate, promovare, investitie, investment, marketing campaigns, marketing campaign, international advertising, eastern europe advertising company, indoor, trade publications, advertising rates, ce ofera gama completa a serviciilor profesionale de reclama si marketing pentru companiile romanesti si straine ce doresc sa atinga pozitia de leader pe piata romaneasca. Ethics is not religion or law Nurses have a duty to practice ethically and morally Tells us how human beings should behave, not necessarily what they do. Sexual misconduct: extreme form of violation that is seductive, sexually demeaning, harassing or interpreted as sexual by the client.
Nurses role is to make sure pt understands everything and that the person that signs is the person who needs to be signing! Allows pt to document wishes for tx or withdrawal, also commonly known as “Living Will” – Medical Power of Attorney Allows the pt to designate another person as their decision maker – Out of Hospital Do-Not-Resuscitate Order Allows competent adults to refuse life sustaining procedures when out of the hospital setting.
Passive – Generally illegal – May be legal under certain circumstances – Active – involves purposefully causing the persons death (doc or nurse).
Sandra Tomsons and Lorraine Mayer, Don Mills: Oxford University Press, February 2013, 224-271. Lorraine Mayer, General Introduction and Introductions for Parts 1, 2, 3 and 4, and “Not a Conclusion” in Philosophy and Aboriginal Rights; Critical Dialogues eds. Lorraine Mayer (Euro-Canadian and Metis philosophical perspectives) for Parts 1, 2, 3 and 4 in Philosophy and Aboriginal Rights; Critical Dialogues, eds. Sandra Tomsons and Lorraine Mayer, Don Mills: Oxford University Press, February 2013, 101-123.
Not a religion, not law, but both of these can be the basis of ethical decisions that you make. Rights based– best protects the rights and respects the moral rights of those affected – Begins with idea of human dignity and freedom of choice. The nurse can’t go in and explain the procedure again, if you contradict what the doc told the pt, you’re in big trouble!
Can include not wanting to be taken to ER, let me sit here and die… – Declaration of Mental Health Treatment Allows a court to determine incapacity and allows the pt to refuse electro convulsive therapy (ECT) and psychoactive drugs Sometime generically called “Living Will” Not same as DNR (do not resuscitate) – These are written during hospitalization after the doc and the pt (or pt surrogate) decide to withdrawal life sustaining treatments.


Advanced Directives are documents that state in writing the pts wishes for healthcare interventions if they should become incapacitated. Principles (Part I) Although not enforceable against AICPA members, principles provide ideal standards of ethical conduct stated in philosophical terms. Duty based- duty to do or to refrain from doing something – Decisions are made because there is duty! Usually involved with law problems – Passive – involves hastening of death by altering some form of support, taking a pt off a vent, generally accepted by medical community Terminal sedation – Doctrine of Double Effect (the whole intent of the act, thing) – Do a thing with one intent, but causes something else to happen – morphine OD – Procedure used in dying pts to relieve suffering.
Where many of our nations laws are base Virtue – actions consistent with certain ideal virtues – Decisions should be directed at maintaining virtues (honesty, courage, compassion, etc.).
Interpretations of Rules of Conduct (Part III) The AICPA’s Division of Professional Ethics provides published interpretations of rules of conduct when practitioners have frequent questions. Sarbanes-Oxley Act Restrictions on Nonaudit Services (Continued) Audit firms may still provide other services that are not prohibited for public company audit clients, such as tax services. Nonaudit services that are not prohibited by the Sarbanes-Oxley Act and the SEC rules must be preapproved by the company’s audit committee. Employment Relationships The CPA firm cannot continue to audit a client if an auditor accepts a position with the client in a key management position within one year preceding the start of the audit. Key positions do not include an assistant controller or accountant without primary accounting responsibilities. 86) The above specification of bodies designated by Council provides a means of excluding independence for certain types of services. Former Practitioners A firm’s independence is not normally affected when a former practitioner has what is normally a Rule 101 independence violation with the client when the practitioner has left the firm due to things like retirement or sale of their ownership interest. A violation of the firm would occur if the former partner was held out as an associate of the firm or engages in activities that lead other parties to believe that they are still active in the firm. Joint Relationship with Client Investor Auditor Audit client Audits Nonclient Investee Owns material stock in Owns material stock in If the client’s investment in the nonclient is material, a material indirect investment by the CPA in the nonclient investee impairs independence. Joint Relationship with Client Investor Auditor Audit client Audits Nonclient Investee Owns immaterial stock in Owns material stock in Third-party company Owns material stock in If the client’s investment in the nonclient is not material, independence is impaired only if the CPA’s investment is material.
Joint Relationship in Client Investee Auditor Nonclient investor Audit client Owns material stock in Owns material stock in If the investment in a client is material to a nonclient investor (shown above), a material indirect investment by the CPA in the nonclient impairs independence. Litigation Between CPA Firm and Client Generally, independence is impaired if there is litigation between the CPA firm and the client regarding audit services. Litigation by the client related to tax or other nonaudit services, or litigation against both the client and the CPA firm by another party, does not usually impair independence. Consulting and Other Nonaudit Services Such activities are permissible as long as the member does not perform management functions or make management decisions. The CPA firm must assess the client’s willingness and ability to perform all management functions related to the engagement and must document the understanding with the client.
Integrity and Objectivity In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. Compliance with Standards The rule requires compliance with: Statements on Auditing Standards and PCAOB Standards Statements on Accounting and Review Statements on Standards for Attestation Management Consulting Services Standards Services Engagements Rule 202 E.
Accounting Principles In forming an opinion about financial information: GAAP is considered to be any statement promulgated by an authoritative body designated A departure from GAAP is permitted if following CPAs must justify any departure from GAAP. Confidential Client Information (Continued) Four exceptions to Rule 301 include: Subpoenas or summonses enforceable by court Review of papers related to an ethics division Review of papers related to peer review Obligations related to technical standards. Advertising and Other Forms of Solicitation Advertising that is false, misleading, or deceptive is prohibited. Commissions and Referral Fees Commissions are compensation paid for recommending or referring a 3rd party’s product or service to a client or recommending a client’s product or service to a 3rd party.
Form of Organization and Name A member may practice public accounting only in a form of organization permitted by state law or regulation whose characteristics conform to resolutions of the Council.



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