The ability to make sound decisions when faced with ethical dilemmas lies at the heart of being a professional accountant. Yet many of the recent corporate reporting disasters demonstrate that, despite being over a century old, the accounting profession has yet to find a way of dealing effectively with ethics. This is reflected in the ethical training of accountants which tends to follow a rules-based approach to instruction, thereby producing accountants who are often criticized for being rules-followers at a time when many are calling for a more principles-based approach. Within a qualitative framework, the study explored the difficulties trainee accountants confront in constructing a decision-making process whilst seeking to maintain the stance expected of them by, inter alia, professional codes. This is in contrast to mainstream, mainly positivist, research efforts which measure those factors influencing accountants? and accounting trainees? decision-making. Rule-following and deference to one?s profession is regarded as symptomatic of low-level ethical awareness and impedes ethical development (Harris and Brown 1990). The study will therefore be of interest to educators and the profession alike, both of whom seek to have graduates enter the profession with high-level ethical awareness. This study adopts a social constructivist and interpretive research approach informed by structuration theory and uses vignettes to explore accounting trainees? decision-making processes. Semi-structured interviews were held with 12 BA (Honours) Accounting students in their final year of study. Field notes and participant feedback augmented interview data. Thematic analysis, coding and categorization applied through template analysis was used to explore both students? decision-making inclinations and the structural elements reported as impacting on decisions at a particular point in time. A cross-case comparison showed that, contrary to much of the literature, students adopted a principles-based approach to decision-making. This finding, in itself, may have far-reaching implications for the way in which ethics is taught, whether by business schools or by in-house organizational programmes.

Thesis (M.A.)--Brigham Young University. Dept. of Communications, 2008. / Includes bibliographical references (p. 58-65).

This thesis examines the problems with social cost-benefit analysis in three areas -- economics, ethics and politics -- and suggests how these problems might be addressed in government project review processes. Problems in economics are empirical, methodological or theoretical dilemmas that make a social cost-benefit analysis difficult to prepare and interpret. Problems in ethics stem from the value judgments implicit in a social cost-benefit analysis that may be in conflict with the ethical beliefs of some individuals in society. Problems in politics stem from the various powers of individuals in a political process and challenge the relevancy of analysis. A literature survey, primarily of welfare economics but also of environmental ethics and political theory, is used to determine the various problems with social cost-benefit analysis, while a case study is used to illustrate how these problems are reflected in practice. Similarly, ideas for improvement are drawn from the literature of environmental impact assessment and these ideas are illustrated by applying them to the case study. The problems are discussed according to the stage of analysis at which they occur: problem definition, specification of objectives, selection of alternatives, prediction of consequences, and evaluation of alternatives. The case study is of the social cost-benefit analysis of B.C. Hydro's proposed Site C hydroelectric development and the associated project review process of the B.C. Utilities Commission Act. Empirical problems in economics range from: defining "wicked problems"; measuring interpersonal utility; defining and measuring consequences; obtaining adequate data; and evaluating or recognizing intangibles. Methodological problems in economics include: predicting consequences; elements of bias in evaluation techniques; the neglect of non-users in evaluation techniques for non-market resources; option values for environmental resources; and evaluating irreversible project consequences. Theoretical problems in economics stem from: narrow problem definitions and incomplete specification of alternatives which hinder achievement of optimal decisions; the theory of "second best"; the Scitovsky reversal paradox; the need for actual compensation to take place under certain situations; the use of willingness-to-pay or willingness-to-be-compensated measures of consumer surplus; the selection of a discount rate; and the effect of risk and uncertainty on evaluation. Ethical problems in social cost-benefit analysis arise from: the existence of multiple and conflicting problem definitions and sets of alternatives; Arrow's Impossibility Theorem which precludes the specification of a social welfare function; value judgments made implicitly in the methods of inquiry in both economics and the science needed for impact prediction; the existence of non-utilitarian frameworks that conflict with the utilitarian emphasis of social cost-benefit analysis; the reductionist nature of valuing environmental resources; the judgments made about individual rights in the selection of willingness-to-pay and willingness-to-be-compensated measures; and the judgments made about future generations in the selection of a discount rate. Political problems in social cost-benefit analysis are evident in: the hidden agendas and political goals of politicians, bureaucrats and interest groups; incentives to bias problem definition and alternative selection in order to justify a politically but not necessarily economically justified project; incentives to restrict the boundaries of analysis to provincial boundaries; and incentives to overstate benefits, understate costs and neglect qualitative project effects. Some of the economic, ethical and political problems can be resolved by changing the way that government project review processes operate. Three broad changes are recommended: a two-tier review process which clearly separates evaluation from the preceding stages of analysis; an increased use of public and interdepartmental review in the early stages of analysis; and a flexible and experimental approach to evaluation. / Business, Sauder School of / Graduate

Introduction: Licensed medical personnel (henceforth LMP) experience ethical problems related to undertaking care duties in combat zones. When employed in the Armed Forces they are always under the command of tactical officers (henceforth TOs). Aim: The overall aim was to explore everyday ethical problems experienced by military medical personnel, focusing on licensed medical personnel in combat zones from a descriptive and normative perspective. A further aim was to explore leadership challenges in leading licensed medical personnel. Methods: For the research descriptive, explorative (inductive and abductive) and normative designs were used. Data collection was undertaken by using different methods. Altogether 12 physicians, 15 registered nurses, seven combat lifesavers and 15 tactical officers were individually interviewed. The participants were selected by strategic (I), purposive (II) and theoretical sampling (III). The interviews were analyzed by using qualitative content analysis. Study III used classic grounded theory and study IV was a normative analysis of an ethical problem based on the idea of a wide reflective equilibrium. Results: We found that LMP experience ethical problems related to dual loyalty when serving in combat zones. They give reasons for undertaking, or not, military duties that can be seen as combat duties. Sometimes they have restricted reasons for undertaking these military duties. Furthermore, LMP are under the command of TOs who found it challenging when leading LMP, since TOs have to unify LMP in the unit. The unifying makes it difficult since LMP experience dual loyalty. Conclusions: LMP experience dual loyalty in combat zones. The reason maybe that humanitarian law and the medical ethical codes are not clear-cut or explicit about how to be interpreted around these everyday ethical problems in internal military operations. In order to fit in todays context humanitarian law needs to be revised. Furthermore, LMP need further training in parallel with reflections on ethical problems in order to adapt to the combat zones of today.

<p>Abortion is clearly one of the most controversal and divisive contemporary moral problems. This thesis is an investigation upon significant number of important, fundemental ethical questions in relation to policy of abortion in Nigeria.</p>

Abortion is clearly one of the most controversal and divisive contemporary moral problems. This thesis is an investigation upon significant number of important, fundemental ethical questions in relation to policy of abortion in Nigeria.

Background: In the background section the following terms are described: Palliative care and holistic view, care at the end-of-life, ethical problems in the end-of-life care and ethical problem and ethical dilemma. Aim: The purpose of this literature review was to describe nurses’ experiences of ethical problems in the end-of-life care of patients. Method: A literature review was selected as a method in this study based on eightscientific articles. Articles were reviewed and analyzed critically by the author. Travelbees’ theory (1971) “human- to- human relationships” was selected as a theoretical basis. Results: The result presents six themes as follows: Decision-making, ineffective treatments and therapies, insufficient communication, the lack of cooperation, inadequate respect for patient’s autonomy and uncertainty in caring role. These themes present how nurses deal with end-of-life care and in which situations ethical problems arise. Discussions: The result was discussed in relation to Travelbees’ theory (1971) “human-to-human relationships”. Nurses’ different experiences according to their different responsibilities such as insufficient communication and cooperation, decision-making processes, uncertainty in caring role and inadequate respect for patients’ autonomy were discussed. / Bakgrund: I bakgrunden beskrivs följande termer: Palliativ vård och holistiskt synsätt, vård vid livets slutskede, etiska problem i livets slutskede och definitionerna av etiskt problem och etiskt dilemma. Syfte: Syftet med denna litteraturöversikt var att beskriva sjuksköterskors upplevelser av etiska problem i vården av patienter i livets slutskede. Metod: En litteraturöversikt valdes som metod i denna studie som bygger på åtta vetenskapliga artiklar. Artiklarna granskades och analyserades av författaren. Travelbees teori (1971) “human-to-human relationships” valdes som en teoretisk grund. Resultat: Resultatet presenterar sex teman enligt följande: Beslutsfattande, ineffektiva behandlingar och terapier, otillräcklig kommunikation, bristande samarbete, otillräcklig respekt för patientens autonomi och osäkerhet i vårdande roll. Dessa teman presenterar hur sjuksköterskor hanterar vård vid livets slutskede och i vilka situationer etiska problem uppstår. Diskussion: Resultatet diskuterades utifrånTravelbees’ theory (1971) “human- to- human relationships”. Sjuksköterskors olika erfarenheter i enlighet med deras olika ansvarsområden såsom otillräcklig kommunikation och samarbete, beslutsprocesser, osäkerheten i vårdanderoll och bristande respekt för patientens autonomi diskuterades.

This study was conducted to investigate attitudes of dietitians regarding ethical dilemmas surrounding nutritional support for terminally ill patients. In addition, the methods and adequacy of ethics training received in dietetics education and in supervised experience programs, such as the Approved Preprofessional Practice Program (AP4), Coordinated Program in Dietetics (CPD), dietetic internship (DI), or any other experience approved by the American Dietetic Association (ADA), was researched. A mailed questionnaire was sent to 147 dietitians living in Virginia with one to three years of clinical experience. Of the 144 deliverable questionnaires, 104 (72.2%) were returned, and results were tabulated. Data analysis included descriptive analyses, Pearson's correlation coefficient tests and analysis of variance (ANOVA) of selected variables. Results indicated that the majority of the dietitians surveyed were women younger than 40 years old who reasoned contextually in decisions regarding termination of nutritional support, had little or no formal ethics education, and held either bachelor's or master's degrees. Dietitians who felt more confident with making ethical decisions were significantly more contextually influenced in nutritional support decisions than those who were somewhat, or not at all, confident. Those who said they brought spiritual beliefs to bear to a great extent in ethical decision making used more absolute principles in their decision-making. There were no differences in attitudes or ethics training relative to which supervised experience was completed, or to the highest degree attained. Most dietitians have not had formal ethics training, and they are not confident in ethical decision-making. Therefore, dietetics education may need to focus on ethics training to enable future dietitians to effectively deal with ethical dilemmas they will face in their professional lives. / Master of Science

Nesta tese defende-se que a sensibilidade moral é necessária para reconhecer, interpretar e responder de forma apropriada os problemas éticos vivenciados pelos enfermeiros nos Cuidados de Saúde Primários. Este estudo possui uma perspetiva lusobrasileira na medida em que se insere no acordo de dupla titulação realizado entre a Universidade Católica Portuguesa e a Escola de Enfermagem da Universidade de São Paulo. A comparação luso-brasileira de resultados possibilita absorver a realidade de cada país, estratégias e caminhos para qualificar cada vez mais o cuidado da enfermagem. Esse estudo tem como objetivo avaliar a sensibilidade moral dos enfermeiros que atuam nos cuidados de saúde Primários em Portugal e no Brasil. Mais especificamente, traduzir e adaptar o questionário de sensibilidade moral para os enfermeiros da atenção primária à saúde de Portugal e do Brasil, validar o questionário de sensibilidade moral com os enfermeiros da atenção primária à saúde de Portugal e do Brasil e caracterizar os fatores associados ao nível de sensibilidade moral dos enfermeiros na atenção primária à saúde de Portugal e do Brasil. Trata-se de um estudo quantitativo, transversal, observacional e correlacional descritivo de duas amostras independentes. A amostra foi constituída por 331 enfermeiros de Portugal e 316 enfermeiros do Rio Grande do Sul/Brasil. O questionário de sensibilidade moral versão Brasil (MSQ-B) e versão Portugal (MSQ-P) após a validação permaneceram com 27 itens, distribuídos em quatro dimensões: orientação interpessoal, conhecimento profissional, conflito moral e significado moral. O MSQ-B explicou 55,8% da variância total e teve um alfa de Cronbach de 0,82. O MSQ-P apresentou uma variância de 54,0% e um alfa de 0,89. A média de sensibilidade moral dos enfermeiros atenção primária à saúde no Rio Grande do Sul/Brasil foi de 4,49 e em Portugal 4,94 em 7. O questionário de sensibilidade moral é um instrumento válido e apropriado para avaliar a sensibilidade moral dos enfermeiros no Rio Grande do Sul/Brasil e em Portugal. Este estudo observou todos os preceitos éticos e legais das pesquisas envolvendo seres humanos, pois garantiu uma participação livre e voluntária. A pesquisa é desenvolvida sob a modalidade Bolsa de Doutorado Pleno no Exterior, concedida pela Coordenação de Aperfeiçoamento de Pessoal de Nível Superior- CAPES. / In this thesis it is argued that moral sensitivity is necessary to recognize, interpret and respond appropriately the ethical problems experienced by nurses in Primary Health Care. This study has a Luso-Brazilian perspective insofar as it is part of the double degree agreement between the Universidade Católica Portuguesa and the School of Nursing of the University of São Paulo. The Luso-Brazilian comparison of results makes it possible to absorb from the reality of each country, strategies and ways to increasingly qualify nursing care. This study aims to evaluate the moral sensitivity of nurses working in primary health care in Portugal and Brazil. More specifically, to translate and adapt the moral sensitivity questionnaire for nurses in primary health care in Portugal and Brazil, to validate the questionnaire of moral sensitivity with nurses of primary health care in Portugal and Brazil and to characterize the factors associated with Level of moral sensitivity of nurses in primary health care in Portugal and Brazil. This is a descriptive, cross-sectional, observational and correlational study of two independent samples. The sample consisted of 331 nurses from Portugal and 316 nurses from Rio Grande do Sul/Brazil. The Moral Sensitivity Questionnaire Brazilian version (MSQ-B) and Portuguese version (MSQ-P) after validation remained with 27 items, distributed in four dimensions: interpersonal orientation, professional knowledge, moral conflict and moral meaning. The MSQ-B explained 55.8% of the total variance and had a Cronbach\'s alpha of 0.82. The MSQ-P presented a variance of 54.0% and a Cronbach\'s alpha of 0.89. The mean of moral sensitivity of nurses in primary health care in Rio Grande do Sul/Brazil was 4.49 and in Portugal was 4.94 of 7. The moral sensitivity questionnaire is a valid and appropriate instrument to evaluate the moral sensitivity of nurses in Rio Grande do Sul/Brazil and Portugal. The study observed all ethical and legal precepts of research involving human beings, since it guarantees a free and voluntary participation. The research is developed under the modality of full doctorate abroad, granted by the Coordination for the Improvement of Higher Education Personnel-CAPES.

No description available.