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Ethics and the Financial and Budgetary Discipline in the Ministry of Defence
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作者 Roman Horak Klara Simackova 《Journal of Modern Accounting and Auditing》 2014年第2期182-190,共9页
This article deals with the relation between ethics and financial and budgetary discipline during economic and social recession in the Czech Republic. We find causes of economic and social recession in the Czech Repub... This article deals with the relation between ethics and financial and budgetary discipline during economic and social recession in the Czech Republic. We find causes of economic and social recession in the Czech Republic in the loss of democratic and human values. Czech Republic was ranked the 57th place in the Corruption Perceptions index 2013 out of the 177 countries assessed, which is the same result achieved by Bahrain, Croatia, and Namibia. Among the 31 European Union (EU) member states and Norway, Switzerland, and Iceland, the Czech Republic is on the 25th site. Market as well as public sector and public finances should follow unwritten rules of ethics and ethical behavior. Such rules should be followed especially by politicians, officials, soldiers, and businessmen. Do we need ethics in present time? How is the role of the code of ethics in increasing financial and budgetary discipline in the defence sector? Is it possible to measure efficiency of the code of ethics for financial and budgetary discipline? We explain the importance of codes of ethics and formulate essential elements that each code of ethics must contain. Next, we deal with the main rules of both financial and budgetary disciplines. Furthermore, this article offers a comparison of several codes of ethics and describes the main problems in our implementation. In the end, we introduce our draft of Code of Ethics for Economic Service Officer in the Ministry of Defence and talk about possible influences of these codes on the quality of employee's performance. 展开更多
关键词 ethics the code of ethics financial service financial management financial officers budgetarydiscipline DEFENCE
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Who decides in withdrawal of treatment in a critical care setting? A case study on ethical dilemma
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作者 Chunmei Lyu Li Zhang 《International Journal of Nursing Sciences》 2018年第3期310-314,共5页
Case description:Withdrawal of treatment is a common practice in critical care settings,perticularly when treatment is considered futile.The case study demonstrates an ethical dilemma,in which Danny is unlikely to mak... Case description:Withdrawal of treatment is a common practice in critical care settings,perticularly when treatment is considered futile.The case study demonstrates an ethical dilemma,in which Danny is unlikely to make a functional recovery because of multiple organ dysfunction syndromes.Under such a circumstance,withdrawal of treatment will inevitably be considered,although his family refused to do so.Consequently,acritical question must be answered:Who should make the decision?Ethical dilemma identification:Danny decided to withdraw the use of life-support,whilst his wife and adult children refused to do so.The ethical dilemma is illustrated by the following question:Who decides the withdrawal of treatment in a critical care setting?Analysis:To provide an opotional solution to this case and make the best moral decision,the current study will critically discuss this issue in conjunction with ethical principles,philosophical theories and the values statement of the European and Chinese nurses'codes of ethics.Additionally,the associated literature relative to this case are analysed before the decision-making.Ethical decision-making:The best ethical decision is Danny can decide whether to withhold or withdraw life-sustaining treatment.If his family is involved in the discussion,the medical staff should balance the ethical principles when they make the decision and allocate reasonable resources for patients.Results:In Danny's case,health professionals opted to respect his decision to withdraw treatment.The medical staff maintained an effective communication with the family involved,and provided the appropriate intervention to collaborate with other health care professionals to perfect further care. 展开更多
关键词 codes of ethics Critical care DECISION-MAKING Ethical dilemmas Medical futility MORALS
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