Abstract
This paper explains that there are benefits and disadvantages for both full and anonymous disclosure, depending on the specific situation. The author points out that disclosure involves certain exclusions and exemptions from the usual principle of confidentiality. The paper relates that, without full disclosure, a person may never obtain the help he need and other individuals may be placed at risk; therefore, full disclosure can be therapeutic and leads to therapy and healing. The author also stresses that anonymous disclosure can be more appropriate because of culture and stigma; however, the risks and dangers can outweigh the benefits. The paper underscores that debate between the use of full or anonymous disclosure requires a careful risk-benefits analysis.

Table of Contents:
Introduction
Full Disclosure versus Anonymous Disclosure
HIV and Disclosure
Child Abuse and Disclosure

From the Paper
"The immediate goals then are to have the person use safe sex and ensure that the partner is tested. If the person does not agree to make full disclosure, then this is a situation where the health care provider is exempt from normal principles of confidentiality. The reason is that public health is at risk and other people's lives are being endangered. The process to be followed is to attempt to influence the person to disclose; if attempts at influence fail, then notify the authorities; and, if there is no action on the art of authorities, inform the endangered person of the issue."

Tags:confidentiality, risk-benefits, partner, authorities, secrecy

Abstract
The paper examines the ethical issues and requirements when dealing with criminal record disclosures. The paper offers recommendations for professionals that may come across situations where there are no clear cut steps to take, and concludes with a summary of the relevant issues.

Outline:
Introduction
Criminal Record Disclosure Requirements
Examples of Ethical Conflicts in Disclosure Requirements
Recommendations to Solve Ethical Issues
Conclusion

From the Paper
"This raises ethical concerns since sensitive client/patient information is shared, that includes medical and background records. Affiliates are also given access to these records, so there must be some kind of security mechanism in place to protect the confidential information. In the case of open disclosure to officials in the criminal justice system, such criminal justice employees are only focused on their portion that is related to client's case, which may be at reaching a charge or guilty verdict. There is the question of how much disclosure is necessary; this may account for a gap in the relevant ethical code that the professional must decide on their own. In other words, a choice must be made between two courses of action. This is difficult because in most cases there are significant consequences for taking either course of action. Each of the two courses of action can be supported by one or more ethical principle, and the ethical principles supporting the unchosen course of action will be compromised disclosure requests can adequately perform their jobs."

Tags:criminal, record, disclosures

Abstract
This paper explains that the introduction of the Sarbanes-Oxley Act influenced corporate governance practices to the highest degree and fundamentally changed the business and regulatory environment by introducing numerous new accounting requirements. The author points out that, as companies continue to apply Sarbanes-Oxley principles to their operations, many organizations see immediate benefits ranging from improved documentation procedures to the further development of effective ethics policies. The paper states that, once the improved documentation and governance procedures are established, the internal controls are in place and the employees are trained; the costs associated with the Sarbanes-Oxley Act will go down and the organizations will be able to take full advantage of compliance. Tables.

Table of Contents
The Law
The Importance of the Law
The Benefits of the Law
Positive Changes
Costs of Compliance
Costs versus Benefits
Conclusion

From the Paper
"Common sense and personal integrity suggest that in today's world, remaining faithful to personal and organizational ethical standards is more important than ever. Many disappointing examples exist in the face of Enron, Andersen, WorldCom, Tyco, and others that prove just how vulnerable employees and organizations are to unethical decisions and how devastating the outcome of unethical behavior can be. Not only personal careers, but also the future of entire organizations and the integrity of the national economy depend on the commitment of individuals and companies to high moral principles."

Tags:regulatory, requirements, benefits, documentation, costs

Abstract
The paper reveals that from November 1985 to June 30, 2006, a total of 61,423 diagnoses of HIV were reported to the Public Health Agency of Canada (Public Health Agency of Canada, 2006, p. 1). The paper discusses how the spread of HIV/AIDS on a global scale has lead to various federal, state and local bodies shifting their focus to HIV related medical requirements. The paper also discusses how alongside such concerns are those of social and ethical considerations related to confidentiality.

From the Paper
"From November 1985 to June 30, 2006, a total of 61,423 diagnoses of HIV were reported to the Public Health Agency of Canada (Public Health Agency of Canada, 2006, p. 1). The spread of HIV/AIDS on a global scale has lead to various federal, state and local bodies shifting their focus to HIV related medical requirements. Alongside such concerns are those of social..."

Tags:hiv, disclosure, confidentiality

Abstract
The paper discusses the reasons why the Sarbanes Oxley Act was enacted. The paper then examines the key requirements of the Act as it relates to accounting, financial reporting, internal control systems and auditing.

Outline:
Reasons for Enacting the Act
Key Requirements of SOX

From the Paper
"The Sarbanes-Oxley Act, enacted as a federal law of the United States on July 29, 2002, has been described as "the most far-reaching reform of American business practices since the time of Franklin D. Roosevelt" and his 'New Deal' legislations (Bumiller, 2002). It came about in the wake of questionable business practices by a number of corporate businesses, which caused across-the-board declines in the value of stock in publicly-traded companies during the summer of 2002. The passage of the Act has been heralded by some as a historic occasion--calling it a long overdue corporate reform package, while others have severely criticized the Act as an unnecessary over-reaction by the government. As a result, the jury is still out on the usefulness or otherwise of the Act."

Tags:accounting, financial, reporting, internal, control, systems, auditing, fraud, accountability, disclosure

Abstract
This paper explores the impact that the Health Insurance Portability and Accountability Act (HIPAA) has had on patients' access to their own health records. The paper explains that the Act defines exactly what can and cannot be revealed to outside parties, while clarifying the patient's own access rights. The paper also explains that HIPAA requires certain written policies and procedures while the HIPAA Privacy Rule provides that all relevant employees and volunteers who work for a HIPAA-controlled agency must be properly trained according to their role in the enterprise. The paper concludes that HIPAA has standardized privacy practices in the healthcare arena and this will assist in resolving disputes and have a positive impact on healthcare provider/patient relations.

Outline:
Introduction
Patient Access
Permitted Uses
Written Privacy Policies
Training
Conclusion

From the Paper
"The Health Insurance Portability and Accountability Act (HIPAA) was enacted in 1996 and applies to largely to health care privacy and security standards, along with other initiatives. With regard to privacy, it has defined exactly what can and cannot be revealed to outside parties, while clarifying the patient's own access rights. While allowing for the varying kinds of entities covered by the act along with changing technology expectation, it sets scalable standards that can be adapted by all kinds of organizations. Documentation and education standards will help assure that all patients are treated fairly and equitably under the new laws. Sanctions will be put in place both by the covered entities with regard to their own business associates, as well as within the laws with regard to the covered entities."

Tags:disclosure, training, policies, procedures

Abstract
This paper examines the Sarbanes-Oxley Act of 2002 (SOX), a federal law that was passed largely due to accounting scandals involving several large, publicly-held companies, two of which were Enron and WorldCom. The act is also referred to as the Public Company Accounting Reform and Investor Protection Act of 2002. The paper maintains that one of the more important provisions of the act was the establishment of the Public Company Accounting Oversight Board (PCAOB), whose five board members are appointed by the Securities and Exchange Commission (SEC) and are responsible for overseeing the public accounting profession. SOX, and the subsequent PCAOB, have sought to dramatically reduce the impact of corrupt business practice, primarily through tougher regulation of accounting and auditing procedures and mandatory involvement by two of a corporation's top officers. The paper concludes that, while many would not consider it the ideal solution, ethical behavior must often be legislated.

Outline:
Auditors
Corporate Officers and Directors
Disclosure Requirements
Conclusion

From the Paper
"Potential loopholes aside, auditors are now held to a much higher standard legally. Vast restrictions are placed on the number and type of services an auditor may perform in addition to the act of auditing. This makes considerable sense, given that an auditor that provides accounting consultation services to a corporation would be far more inclined to act in a biased manner when auditing his own work. The restrictions are numerous, but the intent remains the same; to preclude any perceived or actual conflicts of interest where the auditor-client relationship is concerned."

Tags:auditing, accounting, scandal, corruption, Enron, WorldCom

Abstract
This paper explains that the Health Information Portability Accounting Act (HIPAA) creates federally mandated requirements regarding protected health information (PHI) that can impact any employer regardless of its size, location or industry. The author points out four components of the Privacy Rules: (1) Use and disclosure rules, (2) privacy practices notice, (3) individual rights provisions that preserve the individuals right to access and amend the information, obtain an accounting of disclosure and secure additional protections and (4) administrative requirements. The paper stresses that employers must be aware that noncompliance with the Privacy Rule requirements carries rigorous fines and criminal penalties for a knowing violation and for a violation with intent to sell, transfer or use PHI for commercial gain.

From the Paper
"The healthcare industry is familiar with the Privacy Rule HIPAA Act; however, many outside the industry are not necessarily aware of the significant impact that the Privacy Rule may have on them. All employers that provides healthcare coverage to its employees, either through a fully insured or self-insured health plan, is affected by the Privacy Rule and must comply with the Rule. The U.S. Department of Health and Human Services ("HHS") is not authorized to regulate employers directly, however employers are regulated under the Privacy Rule indirectly, through the group health plans that they establish. A group health plan is considered a "covered entity", and is therefore directly regulated unless it is a small, self-administered plan with less than 50 participants. Many group health plans are contractual entities with no independent assets."

Tags:penalties, noncompliance, protected, disclosure, employees

Abstract
This paper outlines how the "Personal Responsibility and Work Opportunity Reconciliation Act of 1996" was implemented in order to better serve members of public assistance programs,welfare and social security recipients, child support recipients and foster families. The components of the legislation are presented and discussed, such as the requirement of state governments to implement an automated data collection system, requirements for companies related to wage information, laws of personal disclosure, and other means of ensuring that individuals and families receive money they are entitled to.

From the Paper
"Changes in fiscal or organizational policy can have a significant impact on corporate and governmental outlook and effectiveness. This was the case with the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. It caused major changes in the organization and role of the state governments. Its impact was significant.

"The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 was enacted as a method of better serving members of public assistance programs including welfare families, users of SSI, foster children, and children of "dead beat dads". However, the Act made such large changes in the organization and fiscal systems between the federal, state and private organizations, which had a significant impact on individual state governments that were caught in the middle."

Tags:SSI, welfare, foster, wage, disclosure, hiring, state, paternity, genetic, record

Abstract
This paper explains that the Health Information Portability Accounting Act (HIPAA) creates federally mandated requirements regarding protected health information (PHI) that can impact any employer, regardless of its size, location or industry. The author points out that employers who sponsor group health plans are affected depending on whether the employer (1) is fully insured or self-insured and (2) creates or receives Protected Health Information, defined to include all individually identifiable health information held or transmitted by a covered entity or business associate electronically or in other forms with the exceptions (a) that the Privacy Rules do not apply to employment records, including medical information employers use to comply with various disability laws, such as American Disabilities Act (ADA), and workers' compensation, or to administer workplace disability policies or substance abuse rules and (b) health information useful to the employer in administering their health plan. The paper relates that the act allows adolescents access to confidential care for contraception and sexually transmitted diseases and other services.

Table of Contents
Introduction
HIPPA Privacy Rules
HIPPA Compliance and Employers
HIPPA and Consumers

From the Paper
"In connection with implementing a compliance program, group health plans are exempt from these requirements if they provide health benefits solely through an insurance contract with a health insurance issuer or an HMO and they do not create or receive PHI except for summary health information, or information regarding the status of an individual's enrollment, or disenrollment from the HMO or health insurance issuer. It is important to note that employers must consider their activities not only in the context of use and disclosure of PHI between the group health plan and the plan sponsor, but also in the context of any disclosures of PHI to a third party. A disclosure from the group health plan to a third party administrator would require adequate assurances of confidentiality, and would require a business associate agreement under the Privacy Rule before PHI could be disclosed."

Tags:compliance, disclosure, minors, requirements, policies