836 resultados para Accounting -- Moral and ethical aspects


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Objective: To review the policy and ethical implications of recent research on the molecular genetics of attention deficit hyperactivity disorder (ADHD). Method: MEDLINE and psycINFO database searches were used to identify studies on the genetics of ADHD. The implications of replicated candidate genes are discussed. Results: The findings for most genes have been inconsistent but several studies have implicated the genes in the dopaminergic pathway in the aetiology of ADHD. Conclusions: The current evidence on the genetics of ADHD is insufficient to justify genetic screening tests but it will provide important clues as to the aetiology of ADHD. Genetic information on susceptibility to ADHD has the potential to be abused and to stigmatize individuals. Researchers and clinicians need to be mindful of these issues in interpreting and disseminating the results of genetic studies of ADHD.

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This article analyses the way newspapers and journalists sometimes fail to acknowledge and resolve some of the contentious ethical dilemmas associated with reporting news. Its focus is on not exploiting and vilifying the vulnerable, especially people with mental illness, through sensationalism and inaccurate and imprecise use of medical terminology such as "psycho ". "schizo" or "lunatic ". Because ethics is central to our understanding of professionalism, this article uses professions and professionalism as benchmarks aginst which to analyse and critique how journalists and newspapers define and report news.Sometimes journalists fail the test of good ethical practice in terms of negative. outdated and inaccurate expressions they use in the news stories they report. Likewise, regulators of news industry standards appear not to recognize and sanction such reporting. The apparent inability to resolve these ethical dilemmas creates a context conducive to tolerance for, not acceptance of. unethical news reporting.

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There is a general perception that the problem of tooth wear is increasing due to elements of the modern diet and due to increased retention of dentition into older age. Tooth wear encompasses erosion, abrasion and attrition of dental tissues – these often co-exist – yet in general, erosion is of more significance to the young and attrition is of more significance to the older population. Diet plays a significant role in the aetiology of tooth wear and likewise advanced tooth wear in older age may impose dietary restrictions with consequences for dietary intake and nutritional status. There is a need to increase the awareness of the disease of tooth wear and the associated nutritional problems. At present, the aetiology of tooth wear is poorly understood – especially with respect to the role of diet. Clearer information on how best to measure and monitor the incidence and prevalence is needed in order to obtain longitudinal data on trends in tooth wear and to monitor the factors that contribute to this condition. These issues will be addressed in the following presentations: 1) What is tooth wear? Aetiology, measurement and monitoring, 2) The role of diet in the aetiology of dental erosion, 3) Groups at increased risk of tooth wear: Eating disorders, ‘dieters' sportsmen and those with impairments, 4) Tooth wear in older adults: nutritional implications. In summary this symposium seeks to: 1) increase awareness of the disease of tooth wear, and its associated nutritional problems 2) increase understanding of the aetiology of tooth wear, especially the dietary role, 3) provide information on how to measure and monitor tooth wear, 4) highlight future research requirements in the area of tooth wear and diet.

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This paper reports on an aspect of the implementation of a sophisticated system of Casemix Budgeting within a large public hospital in New Zealand. The paper examines the role of accounting inscription in supporting a system of “remote” management control effected through the Finance function at the hospital. The paper provides detailed description and analysis of part of the casemix technology in use at the research site. The implementation of clinical budgeting through the Transition casemix system will be examined by describing an aspect of the casemix system in detail. The design and use of management reporting is described. Reporting to different levels of management and for differing parts of the organisation are discussed with particular emphasis on the adoption of traditional analysis of costs using standard costing and variance analysis techniques.

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The adoption of DRG coding may be seen as a central feature of the mechanisms of the health reforms in New Zealand. This paper presents a story of the use of DRG coding by describing the experience of one major health provider. The conventional literature portrays casemix accounting and medical coding systems as rational techniques for the collection and provision of information for management and contracting decisions/negotiations. Presents a different perspective on the implications and effects of the adoption of DRG technology, in particular the part played by DRG coding technology as a part of a casemix system is explicated from an actor network theory perspective. Medical coding and the DRG methodology will be argued to represent ``black boxes''. Such technological ``knowledge objects'' provide strong points in the networks which are so important to the processes of change in contemporary organisations.

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An experimental and theoretical study of the impact behaviour of charged microparticles in a high voltage vacuum gap has been carried out to investigate under controlled conditions the role of low velocity microparticles (ζ 500 ms-1) in initiating electrical breakdown in such gaps. This has involved developing a unique (UHV) low-velocity source of micron-sized charged particles to study the underlying mechanical and electrical aspects of micro-particle impact on a range of target materials e.g. Pb, Ti, C, stainless-steel and mica etc., having atomically clean or oxidised surfaces. Argon-ion etching and electron-beam heating has been used for in-situ surface treatment and ellipsometry for characterising the target surfaces. An associated sphere/plane theoretical model has been developed for detailed analysis of the many complex electrical (in-flight in-field emission, M.I.M. tunnelling and ohmic conduction) and mechanical (impact dynamics, deformation and heating) phenomena that are involved when a microparticle closely approaches and impacts on a plane target. In each instance the influence of parameters such as particle radius, particle/target impact velocity, surface field, surface condition and material has been determined.

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Although overt ocular symptoms are not often encountered in AIDS patients, many exhibit subtile neuro-ophthalmic signs and symptoms. This article describes the neuropsychiatric symptoms as well as the neuro-ophthalmic conditions which have been reported recently in AIDS patients. The degree to which optometrists may be vulnerable to the AIDS virus from contact with patients in practice will also be discussed.

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Since 1988, quasi-markets have been introduced into many areas of social policy in the UK, the NHS internal market is one example. Markets operate by price signals. The NHS Internal Market, if it is to operate efficiently, requires purchasers and providers to respond to price signals. The research hypothesis is - cost accounting methods can be developed to enable healthcare contracts to be priced on a cost-basis in a manner which will facilitate the achievement of economic efficiency in the NHS internal market. Surveys of hospitals in 1991 and 1994 established the cost methods adopted in deriving the prices for healthcare contracts in the first year of the market and three years on. An in-depth view of the costing for pricing process was gained through case studies. Hospitals had inadequate cost information on which to price healthcare contracts at the inception of the internal market: prices did not reflect the relative performance of healthcare providers sufficiently closely to enable the market's espoused efficiency aims to be achieved. Price variations were often due to differing costing approaches rather than efficiency. Furthermore, price comparisons were often meaningless because of inadequate definition of the services (products). In April 1993, the NHS Executive issued guidance on costing for contracting to all NHS providers in an attempt to improve the validity of price comparisons between alternative providers. The case studies and the 1994 survey show that although price comparison has improved, considerable problems remain. Consistency is not assured, and the problem of adequate product definition is still to be solved. Moreover, the case studies clearly highlight the mismatch of rigid, full-cost pricing rules with both the financial management considerations at local level and the emerging internal market(s). Incentives exist to cost-shift, and healthcare prices can easily be manipulated. In the search for a new health policy paradigm to replace traditional bureaucratic provision, cost-based pricing cannot be used to ensure a more efficient allocation of healthcare resources.