The primary objective of this study was to determine the incidence rate of boundary violations (BV) in forensic inpatient treatment settings, the extent and the nature of the violations, and the characteristics of individuals at risk to commit them. The Client-Staff Interactions (C-SI) survey was developed and used for these purposes. The survey was administered to 154 staff members in three inpatient settings. The tool demonstrated good internal consistency. Preliminary principal components analysis of the 10 summed section scores suggested three orthogonal higher-order components (Boundary Violations, Interfering Factors, and Supportive Factors). The results confirmed that while BV were occurring within the treatment settings, nonsexual violations were reported more frequently than sexual BV, and staff reported significantly less BV for themselves compared to their peers. The data supported the hypothesis and the proposed model, The Continuum of Boundary Domains (Daniels & Wong, 2007) that BV could be located on a continuum with underinvolvement at one end of the continuum and overinvolvement at the other end. It appears that some staff interpreted boundary crossings (BC) as BV rather than an acceptable therapeutic approach. <p> Reports of negative emotions were positively correlated with reports of BV, such that staff members who experienced higher levels of negative emotions also reported more BV. Supportive factors, such as seeking supervision and being engaged in activities that support the team, were correlated only with BC; however, engaging in these supportive activities did not decrease staff members negative emotional experiences. Staff under the age of 40 reported more disinterest (DIS) than staff who were over the age of 50, and degree-level prepared staff reported more DIS than diploma-level prepared staff. Some post-hoc explanations were offered for these observations. <p> It is recommended that continuing in-service education and discussions about appropriate boundaries are necessary to increase staff members knowledge regarding various types of BV, in particular disinterest (DIS) as a form of BV. The Continuum of Boundary Domains model can be used to conceptualize the various forms of BV.

The primary objective of this study was to determine the incidence rate of boundary violations (BV) in forensic inpatient treatment settings, the extent and the nature of the violations, and the characteristics of individuals at risk to commit them. The Client-Staff Interactions (C-SI) survey was developed and used for these purposes. The survey was administered to 154 staff members in three inpatient settings. The tool demonstrated good internal consistency. Preliminary principal components analysis of the 10 summed section scores suggested three orthogonal higher-order components (Boundary Violations, Interfering Factors, and Supportive Factors). The results confirmed that while BV were occurring within the treatment settings, nonsexual violations were reported more frequently than sexual BV, and staff reported significantly less BV for themselves compared to their peers. The data supported the hypothesis and the proposed model, The Continuum of Boundary Domains (Daniels & Wong, 2007) that BV could be located on a continuum with underinvolvement at one end of the continuum and overinvolvement at the other end. It appears that some staff interpreted boundary crossings (BC) as BV rather than an acceptable therapeutic approach. <p> Reports of negative emotions were positively correlated with reports of BV, such that staff members who experienced higher levels of negative emotions also reported more BV. Supportive factors, such as seeking supervision and being engaged in activities that support the team, were correlated only with BC; however, engaging in these supportive activities did not decrease staff members negative emotional experiences. Staff under the age of 40 reported more disinterest (DIS) than staff who were over the age of 50, and degree-level prepared staff reported more DIS than diploma-level prepared staff. Some post-hoc explanations were offered for these observations. <p> It is recommended that continuing in-service education and discussions about appropriate boundaries are necessary to increase staff members knowledge regarding various types of BV, in particular disinterest (DIS) as a form of BV. The Continuum of Boundary Domains model can be used to conceptualize the various forms of BV.

A pesquisa sobre observância tributária floresceu no campo econômico, tendo como estudos seminais as obras de Allingham e Sandmo (1972) e Srinivasan (1973). Esses artigos basearam-se na teoria de Becker (1968) sobre crime e punição, aceitando o paradigma econômico clássico, que parte do pressuposto de que os indivíduos adotam comportamentos racionais. Nas últimas décadas, contudo, muitos pesquisadores notaram que esse paradigma, do qual derivou aquilo que veio a ser chamado pela academia de \"paradigma do crime\", explicava apenas parcialmente o comportamento do contribuinte. Surge, então, toda uma linha de pesquisa contrapondo esse paradigma racional, partindo da constatação de que o comportamento do contribuinte é muito mais complexo do que inicialmente se supunha, merecendo uma análise multidisciplinar, ou seja, que não se restrinja ao campo econômico, mas que também abarque outras disciplinas. Esse novo paradigma foi denominado pela academia de \"paradigma do serviço\" que, em linhas gerais, contempla outros fatores envolvidos no ato de pagar tributos, inclusive psicológicos, pressupondo, de tal modo, que o contribuinte não é um indivíduo racional unicamente preocupado em maximizar sua utilidade, devendo ser visto pela administração pública como uma espécie de cliente, e recebendo tratamento adequado e serviços públicos de qualidade em contrapartida ao cumprimento de suas obrigações tributárias. O presente estudo faz uma apreciação dos dois paradigmas, introduzindo nessa avaliação conceitos da ciência denominada Análise do Comportamento, cujos ensinamentos sobre a aprendizagem e o comportamento humano têm o potencial de contribuir de forma significativa para o entendimento do assunto. Testando os pressupostos teóricos apresentados no decorrer do trabalho, foram realizados dois estudos empíricos, tomando-se como base o modelo criado pelo pesquisador e psicólogo Erich Kirchler, denominado Slippery Slope Framework, que confirma estudos anteriores e demonstra que tanto punições quanto recompensas são instrumentos eficazes no combate à evasão fiscal, sugerindo que a integração dos paradigmas \"do crime\" e \"do serviço\", bem como a inserção dos princípios da Análise do Comportamento nesta análise é um caminho promissor no combate à evasão fiscal. / Research on tax compliance has arisen in the economic field with seminal studies based upon the works of Allingham and Sandmo (1972) and Srinivasan (1973). Such articles were based on Becker\'s theory (1968) on crime and punishment, accepting the classic economic paradigm, which presupposes that individuals show rational behaviors. Nevertheless, in the past decades, many researchers have noticed that such paradigm, which gave rise to what is referred to, by the academy, as \"crime paradigm\", explained the behavior of taxpayers solely in part, and an entire line of research opposing such rational paradigm arose, based upon the verification that the behavior of taxpayers is much more complex than what was originally presumed, deserving a multidisciplinary analysis, i.e., not restricted to the economic field, but that, further, encompasses other subjects. Such new paradigm was designated by the academy as \"service paradigm\" that, in general, contemplates other factors involved in the act of paying taxes, including psychological factors, thus presupposing that taxpayers are not rational individuals solely concerned about maximizing the function thereof, they should be deemed, by the public administration, to be clients, and should receive appropriate treatment and quality public services in return for complying with their tax obligations. This study analyzes two paradigms, introducing in such analysis concepts of the science called Behavior Analysis, the teachings on learning and human behavior of which have potential to significantly contribute to better understanding the subject. Testing the theoretical assumptions presented throughout the study, two empirical analyses were conducted, based upon the model created by researcher and psychologist Erich Kirchler, referred to as Slippery Slope Model, which confirms previous studies and indicates that both punishment and reward are effective tools to fight against tax evasion, suggesting that integrating \"crime\" and \"service\" paradigms and inserting concepts of the Behavior Analysis Science in this analysis is highly promising to fight against tax evasion.

A pesquisa sobre observância tributária floresceu no campo econômico, tendo como estudos seminais as obras de Allingham e Sandmo (1972) e Srinivasan (1973). Esses artigos basearam-se na teoria de Becker (1968) sobre crime e punição, aceitando o paradigma econômico clássico, que parte do pressuposto de que os indivíduos adotam comportamentos racionais. Nas últimas décadas, contudo, muitos pesquisadores notaram que esse paradigma, do qual derivou aquilo que veio a ser chamado pela academia de \"paradigma do crime\", explicava apenas parcialmente o comportamento do contribuinte. Surge, então, toda uma linha de pesquisa contrapondo esse paradigma racional, partindo da constatação de que o comportamento do contribuinte é muito mais complexo do que inicialmente se supunha, merecendo uma análise multidisciplinar, ou seja, que não se restrinja ao campo econômico, mas que também abarque outras disciplinas. Esse novo paradigma foi denominado pela academia de \"paradigma do serviço\" que, em linhas gerais, contempla outros fatores envolvidos no ato de pagar tributos, inclusive psicológicos, pressupondo, de tal modo, que o contribuinte não é um indivíduo racional unicamente preocupado em maximizar sua utilidade, devendo ser visto pela administração pública como uma espécie de cliente, e recebendo tratamento adequado e serviços públicos de qualidade em contrapartida ao cumprimento de suas obrigações tributárias. O presente estudo faz uma apreciação dos dois paradigmas, introduzindo nessa avaliação conceitos da ciência denominada Análise do Comportamento, cujos ensinamentos sobre a aprendizagem e o comportamento humano têm o potencial de contribuir de forma significativa para o entendimento do assunto. Testando os pressupostos teóricos apresentados no decorrer do trabalho, foram realizados dois estudos empíricos, tomando-se como base o modelo criado pelo pesquisador e psicólogo Erich Kirchler, denominado Slippery Slope Framework, que confirma estudos anteriores e demonstra que tanto punições quanto recompensas são instrumentos eficazes no combate à evasão fiscal, sugerindo que a integração dos paradigmas \"do crime\" e \"do serviço\", bem como a inserção dos princípios da Análise do Comportamento nesta análise é um caminho promissor no combate à evasão fiscal. / Research on tax compliance has arisen in the economic field with seminal studies based upon the works of Allingham and Sandmo (1972) and Srinivasan (1973). Such articles were based on Becker\'s theory (1968) on crime and punishment, accepting the classic economic paradigm, which presupposes that individuals show rational behaviors. Nevertheless, in the past decades, many researchers have noticed that such paradigm, which gave rise to what is referred to, by the academy, as \"crime paradigm\", explained the behavior of taxpayers solely in part, and an entire line of research opposing such rational paradigm arose, based upon the verification that the behavior of taxpayers is much more complex than what was originally presumed, deserving a multidisciplinary analysis, i.e., not restricted to the economic field, but that, further, encompasses other subjects. Such new paradigm was designated by the academy as \"service paradigm\" that, in general, contemplates other factors involved in the act of paying taxes, including psychological factors, thus presupposing that taxpayers are not rational individuals solely concerned about maximizing the function thereof, they should be deemed, by the public administration, to be clients, and should receive appropriate treatment and quality public services in return for complying with their tax obligations. This study analyzes two paradigms, introducing in such analysis concepts of the science called Behavior Analysis, the teachings on learning and human behavior of which have potential to significantly contribute to better understanding the subject. Testing the theoretical assumptions presented throughout the study, two empirical analyses were conducted, based upon the model created by researcher and psychologist Erich Kirchler, referred to as Slippery Slope Model, which confirms previous studies and indicates that both punishment and reward are effective tools to fight against tax evasion, suggesting that integrating \"crime\" and \"service\" paradigms and inserting concepts of the Behavior Analysis Science in this analysis is highly promising to fight against tax evasion.

Euthanasia has been subject of controversy since antiquity, but 3000 years later it still seems to be highly debated among contemporary ethicists and philosophers. The main purpose of this essay is to investigate under which circumstances euthanasia could be morally permissible, by highlighting and discussing the most debated objections against it. The first objection brings up the problem of how we can be sure that a wish to die is confident and final. This objection is followed by a discussion about the risks of administering euthanasia incorrectly. The second objection concerns whether voluntary euthanasia and physician-assisted suicide really is necessary. Here, the main question is whether people about to die would be harmed rather than helped if they had euthanasia and physician-assisted suicide available as an alternative. The third section discusses the doctrine of double effect. Here, the main purpose is to investigate where DDE stands in relation to cases of euthanasia and physician-assisted suicide. Furthermore, the final two objections concern the parallel between killing and letting die, and second of all the slippery-slope argument in connection with euthanasia. The essay concludes with a discussion about the ways in which practicing euthanasia can be harmful, as well as a more detailed debate about the sustainability of the objections mentioned above.

Cette étude examine comment l’argument de la pente glissante est employé dans les débats sur l’avortement et sur l’euthanasie. L’hypothèse est la suivante : l’argument de la pente glissante peut être utilisé de manière fallacieuse dans certains cas, mais il peut également s’avérer raisonnable dans d’autres. L’objectif de cette étude est d’étudier certains arguments récurrents du discours bioéthique afin de tester leur pertinence, leur validité et leurs conséquences sur le plan philosophique. Cette étude se divise en deux parties. La première partie s’intéresse à l’usage de la pente glissante de type « sorite » dans le débat sur l’avortement. La deuxième partie se penche sur l’argument de la pente glissante complète telle qu’il est employé dans le débat sur l’euthanasie. / This study examines how the slippery slope argument is used in debates on abortion and euthanasia. The hypothesis is that the slippery slope argument can be used wrongfully in some cases, but it may also be reasonable in others. The objective of this study is to investigate some of the recurring arguments in bioethics in order to test their relevance, validity and their impact on the philosophical level. This study is divided into two parts. The first part focuses on the use of the “sorites” slippery slope argument in the abortion debate. The second part focuses on the “full slippery slope argument” as used in the debate on euthanasia.

Cette étude examine comment l’argument de la pente glissante est employé dans les débats sur l’avortement et sur l’euthanasie. L’hypothèse est la suivante : l’argument de la pente glissante peut être utilisé de manière fallacieuse dans certains cas, mais il peut également s’avérer raisonnable dans d’autres. L’objectif de cette étude est d’étudier certains arguments récurrents du discours bioéthique afin de tester leur pertinence, leur validité et leurs conséquences sur le plan philosophique. Cette étude se divise en deux parties. La première partie s’intéresse à l’usage de la pente glissante de type « sorite » dans le débat sur l’avortement. La deuxième partie se penche sur l’argument de la pente glissante complète telle qu’il est employé dans le débat sur l’euthanasie. / This study examines how the slippery slope argument is used in debates on abortion and euthanasia. The hypothesis is that the slippery slope argument can be used wrongfully in some cases, but it may also be reasonable in others. The objective of this study is to investigate some of the recurring arguments in bioethics in order to test their relevance, validity and their impact on the philosophical level. This study is divided into two parts. The first part focuses on the use of the “sorites” slippery slope argument in the abortion debate. The second part focuses on the “full slippery slope argument” as used in the debate on euthanasia.

Although torture is considered universally reprehensible by law, including international law and human convention, it occurs routinely as an acceptable and efficient method for interrogation and intimidation. The questions that follow are: What kind of person engages in/commits acts of torture? If legalized, how would torture affect morality when an individual can be instrumentally utilized as a mere means-to-an-end? How does torture affect the victim, the torturer, and society as a whole? In order to answer these questions, I will use events at the Guantanamo Bay Detention Center to argue in favor of the plausibility for the concept of a non fallacious slippery slope against torture by means of theoretical and real world evidence. I will argue that each act of torture that is deemed acceptable in the eyes of any society not only corrupts the societal morality of that nation, but it also produces an increase in direct and indirect participation in such acts.

The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the tax payer is examined. Tax compliance depends on trust in authorities, i.e., a commonly shared belief that politicians and tax authorities act in order to promote social welfare, and the perceived power of authorities, i.e., taxpayers' perceptions of tax authorities' ability to detect and pursue tax crime. We investigate the influence of specific tax related information in the news on intended tax compliance. Results from a questionnaire-based experiment with 487 employees indicate that media coverage influences the indicated trust in tax authorities, as well as the perceived power of governmental institutions, and consequently, has an impact on participants' intended tax compliance. The findings suggest that governments should actively engage in the provision of relevant information on tax matters. This would increase both trust in the state and the authorities as well as awareness of their power regarding the enforcement of tax laws, effectively acting as a means to regulate taxpayers' behavior. (authors' abstract) / Series: WU International Taxation Research Paper Series

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...