Despite increasing interests and urgent needs for quality end-of-life care, there is no exact definition of what is the interval referred to as end of life or what end-of-life care is. The purpose of this article is to report our examination of terms related to end-of-life care and define end-of-life care from nursing ethics perspectives. Current terms related to end-of-life care, such as terminal care, hospice care, and palliative care, are based on a medical model and are restrictive in terms (...) of diagnosis and prognosis. Using codes of ethics for nurses as a framework, we attempt to identify people to whom nurses are responsible to provide end-of-life care and develop a definition of end-of-life care that is more inclusive and applicable to a broader range of people who would benefit from end-of-life care by nurses and other health-care providers. (shrink)
This paper examines Australian taxpayers' perceptions of their idealized tax practitioner as well as their perceptions of their current tax preparer. The analysis was based on survey responses from 2,040 randomly selected Australian taxpayers who completed the "Community Hopes, Fears and Actions Survey" (author, 2000). Three dimensions were identified as underlying taxpayer judgements of their idealized practitioner. A minority of the sample indicated that their ideal was a creative, aggressive tax planning type, a person who was well networked and familiar (...) with tax office intelligence and enforcement priorities. A second type of idealized practitioner engaged in the cautious minimisation of tax. Unlike creative accountants, practitioners of this type avoided conflict, while being sophisticated about identifying opportunities to minimise tax. The most popular idealized type was the low risk, no fuss practitioner who was honest and risk averse. The data revealed that taxpayers are likely to find tax practitioners who have the attributes that they value most highly, but that when taxpayers' perceptions of their tax practitioner are combined with their ideals, only two substantive dimensions emerge, tax avoidance and doing the right thing. Our inability to distinguish tax practitioners who are seen to provide cautious and aggressive advice in practice has important implications for the growth of aggressive tax planning markets in the community. (shrink)
Continuous and patient inflow of new human and financial resources by the government or by private industry based on the strong will of top management backed by the concensus of constituents of the organisation is the main factor which contributes to the prosperity of any technology.
Ethics education for professionals has become popular in Japan over the last two decades. Many professional schools now require students to take an applied ethics or professional ethics course. In contrast, very few courses of professional ethics for teaching exist or have been taught in Japan. In order to obtain suggestions for teacher education, this paper reviews and examines practices of ethics education for engineers and nurses in Japan that have been successfully implemented. The paper concludes that difficulties in professional (...) ethics education in Japan are caused by the fact that both teachers and students lack experience in leading and participating in discussion-based classes and misunderstand the effectiveness of a case-based pedagogy. It also suggests that we need to offer teachers systematic opportunities to be trained to be proficient in enabling students to be active and critical in class. (shrink)
We make use of natural induction to propose, following John Ju Sakurai, a generalization of Bell's inequality for two spin s=n/2(n=1,2,...) particle systems in a singlet state. We have found that for any finite integer or half-integer spin Bell's inequality is violated when the terms in the inequality are calculated from a quantum mechanical point of view. In the final expression for this inequality the two members therein are expressed in terms of a single parameter θ. Violation occurs for (...) θ in some interval of the form (α,π/2) where α parameter becomes closer and closer to π/2, as the spin grows, that is, the greater the spin number the size of the interval in which violation occurs diminishes to zero. Bell's inequality is a relationship among observables that discriminates between Einstein's locality principle and the non-local point of view of orthodox quantum mechanics. So our conclusion may also be stated by saying that for large spin numbers the non-local and local points of view agree. (shrink)
BackgroundPrevious studies have found that the decision-making process for stored unused frozen embryos involves much emotional burden influenced by socio-cultural factors. This study aims to ascertain how Japanese patients make a decision on the fate of their frozen embryos: whether to continue storage discard or donate to research.MethodsTen Japanese women who continued storage, 5 who discarded and 16 who donated to research were recruited from our infertility clinic. Tape-recorded interviews were transcribed and analyzed for emergent themes.ResultsA model of patients’ decision-making (...) processes for the fate of frozen embryos was developed, with a common emergent theme, “coming to terms with infertility” resulting in either acceptance or postponing acceptance of their infertility. The model consisted of 5 steps: 1) the embryo-transfer moratorium was sustained, 2) the “Mottainai”- embryo and having another child were considered; 3) cost reasonability was taken into account; 4) partner’s opinion was confirmed to finally decide whether to continue or discontinue storage. Those discontinuing, then contemplated 5): the effect of donation. Great emotional conflict was expressed in the theme, steps 2, 4, and 5.ConclusionsPatients’ 5 step decision-making process for the fate of frozen embryos was profoundly affected by various Japanese cultural values and moral standards. At the end of their decision, patients used culturally inherent values and standards to come to terms with their infertility. While there is much philosophical discussion on the moral status of the embryo worldwide, this study, with actual views of patients who own them, will make a significant contribution to empirical ethics from the practical viewpoint. (shrink)