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."
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."
This report represents a concept analysis on disclosure as it pertains to how it is used in a scientific model as opposed to a normal or ordinary sense.
Abstract The objective of this paper is to gain new insights into the concept of disclosure and how it pertains to the nursing profession. The objective is to establish the groundwork for future research in the disclosure legislation, as well as the day-to-day aspects of disclosure rules. The report was outlined according to Avant and Walker's "Strategies for Theory Construction in Nursing". The report layout aims to give a brief description of disclosure and how it will be affected by the Health Insurance Portability and Accountability Act of 1996 and offers reasoning for why this topic was selected. The report talks about the detailed literature search that would be necessary for full topic coverage and identifies some uses of the concept, with non-nursing literature also included. The report then determines defining attributes by utilizing the concept of 'Model, Borderline, Related, Contrary, Invented and Illegitimate' detailing. From there, an identification of antecedents and/or consequences is done, with empirical referents related to the concept also being discussed. The conclusion entails a discussion pertaining to the theoretical framework as it relates to the disclosure.
From the Paper "By definition, disclosure is simply the act or process of revealing or uncovering something. However, in the medical community, privacy advocates and the technology based information age have redefined what disclosure is and what it is not. The United States healthcare system encompasses many different layers including health plans, physicians, hospitals, clinics, consumers, and public health programs. Today, as consumers go through the process of selecting either a health plan, doctor of other health professional, there are many opportunities for that individual's personal information such as a social security number, medical condition or diagnosis to make its way through the hands of many medical professionals in various capacities. "Almost all of us are aware that our personal information is being collected and stored by many different entities." (Soloye)"
Abstract This paper discusses the issue of disclosure in medical profession, the admission of mistakes/errors by nursing/medical professionals to their patients or colleagues. The paper examines the differences between open disclosure and self-disclosure. The paper presents a literature review of theories of open and self-disclosure.
From the Paper "Disclosure in medical profession refers to admission of mistakes/errors by nursing/medical professionals to their patients or colleagues. There are categories to disclosure such as open disclosure or self-disclosure etc. Wu, Folkman, McPhee, and Lo (1991) defined a medical mistake as "an act or omission for which the house officer felt responsible that had serious or potentially serious consequences for the patient and that would have been judged wrong by knowledgeable peers at the time it occurred" (p. 2089). Studies reveal that doctors are reluctant to admit mistakes for various reasons. Petronio (1994 b) found that doctors are not willing to open up because disclosure of errors leads to risks of vulnerability. Admitting mistakes to colleagues might result in criticism and loss of self-esteem and disclosing errors to patients invites anger and possible lawsuits."
Abstract This paper represents a concept analysis on disclosure. The paper offers an in-depth understanding of the concept of disclosure and defines what it represents, as well as what it does not represent. The paper's focus and motivation is to identify a foundation for future exploring, measuring, and testing the idea in regard to a full dissertation on abused pregnant women. The paper is based on Avant and Walker's "Strategies for Theory Construction in Nursing" and, therefore, provides a brief discussion of the overall concept and insights into why this topic was selected. The paper discusses how it relates to nursing, as well as to abused pregnant women. The paper describes the inherent literature search process and identifies possible uses of the concept, including non-nursing literature. The paper explores how the theoretical framework used relates to the original concept.
From the Paper "It is critical to clearly define the attributes associated with the aspects of this idea. The first is the concept of disclosure itself which will be driven by the legal community. The second attribute structure would revolve around the pregnant women abused in a scientifically significant way. "Walker and Avant maintained that mid-range theories balance this specificity with the conceptual economy normally seen in grand theories. As a result mid-range theories provide nurses with the 'best of both worlds ' - easy applicability in practice and abstract enough to be scientifically interesting. Thus, the attributes associated with pregnant women's abuses would be of a relatively broad scope of phenomena and would not cover the full range of phenomena that could be of concern in this discipline."
Abstract The paper discusses that self-disclosure refers to both the conscious and unconscious revelation of one's thoughts, feelings, experiences and other personal matters. The paper notes that self-disclosure begins from the time one person meets another and continues as their relationship develops. The paper explains that females are more open than males, how businessmen deal with the subject, the manner in which patients react with doctors, and various other examples of interactions with persons in similar groups.
From the Paper "Current Western cultural identity is not generally supportive of those who grieve and make communication in the time of bereavement difficult. However, it is precisely at this time that the bereaved must communicate and self-disclose in order to rebuild their shattered identity and universe. Future studies should discover how civilians can effectively communicate with them and in a way, which will not affect or violate their cultural belief of the self. The bereaved parents should also be helped in finding parallel ways of communicating with civilians as effectively and within the context of cultural constraints."
Abstract This paper discusses the accounting principle of full disclosure and explains that it calls for the financial reporting of significant facts affecting the judgment of an informed reader or stakeholder. The paper also discusses the companies who failed to properly disclose important company financial information on their financial statements, such as Enron and Xerox. In addition, the paper talks about the Sarbanes-Oxley Act that has caused the full disclosure principle to become mandatory within the corporate world.
Outline:
Substantial Increase in Importance
Approval of the Sarbanes-Oxley Act
Consequences of Failing to Fully Disclose Financial Information
From the Paper "Full disclosure in accounting has become very important after the debacles of big American companies who misinterpret financial statements, which has disrupted the trust of people in regard to proper practices of organizational full disclosure and accounting principles (Elliott, 2003). After the Enron fiasco, Corporate America has undergone another devastating setback by Xerox. The amounts involved in the scam are worth billions of dollars exhausting small savers and throwing out employees by the thousands. The whole burden of the Xerox epidemic has been seemingly placed on the accountability of the accounting profession, particularly the auditing function and treacherous executive practices. It is a stern accusation on the accounting profession as a whole."
Abstract This paper attempt to prove that the mandatory disclosure of HIV/AIDS status violates basic human rights. The author also addresses the question of how the very concept of human rights relates to ethics.
From the Paper "According to the latest statistics in the year 2000 alone, 5.3 million people worldwide have been infected with the Human Immunodeficiency Virus (HIV). The number of people already living with HIV is 36.1 million worldwide. When the first case of Acquired Immune Deficiency Syndrome (AIDS) caused by HIV was reported twenty years ago, perceptions about the disease were different. Since 5 June 1981, the history of AIDS has witnessed an evolution from an object of medical curiosity to a complex health issue with political, economical, human security and ethical dimensions. Today AIDS is also a workplace issue since HIV positive people have the ability and, moreover, the need to maintain their employment. Should they disclose HIV status, however? No equitable answer is available and discussions on the topic are intense."
Abstract This paper examines the extent to which interpersonal relationships evolve from initial interactions between women and, in particular, how these relationships flourish or are influenced by the number of partners and length of the partnership a woman shares with the object of her disclosure. More specifically, the paper looks at what impact, if any, the length of a relationship has on a woman's use of disclosure and whether the number of relationships a woman has had impacts her use of disclosure.
From the Paper "In general, studies suggest that women have higher levels of self-disclosure than men. When women are observed in interpersonal intimate relationships, their use and level of self-disclosure may be expected to influence variable including their level of communication satisfaction and the number and length of interpersonal relationships they maintain. What exactly however, is the relationship between self-disclosure and the number of interpersonal intimate relationships women maintain?"
A review of an article on business ethics by Charles Berger entitled "Disclosure of Ethical Considerations in Investment Product Disclosure Statements: A review of Current Practice in Australia".
Abstract This paper focuses on how ethics, according to one journal article author, impacts the financial decision-making process, those issues of ethics involved in financial decision-making with respect to financial objectives and financial decision-making. The analysis also includes comments on the author's use of business research formatting and the method by which the author presented his research investigation. In order to exemplify these variables an article relative to the subject matter was chosen for analysis. The article chosen for the analysis, "Disclosure of Ethical Considerations in Investment Product Disclosure Statements: A review of Current Practice in Australia" was published by the Australian Conservation Foundation.
From the Paper "The view that ethical considerations it the nemesis of financial decision-making and opportunity is held by many and, accordingly, limits the universe of possible investment opportunities. However, financial business decision-making in the absence of ethical considerations will eventually lead to market and investment distrust, weakened balance sheets, and lost opportunity. Although both of the aforementioned statements were very clearly pronounced by the author little evidentiary support was given by way of scientific or research evidence."
A theoretical analysis of recent developments on accounting standards for stock options and a practical application to Cisco Systems, Inc. as an illustration.
Abstract This paper analyzes developments in the accounting field for stock options regulating standards. The writer shows how the accounting technique caused huge controversy among regulators and academics with respect to the treatment of stock options in the financial statements because the primary objective of decision usefulness of financial reporting as well as net income depends on whether or not the company recognises stock options as expenses on a fair value based method in the income statements. It argues that although the recent developments of the accounting standards proceed in the right direction, there are still issues that must be addressed. It shows that in order to solve the remaining issues, it is necessary to improve the qualitative aspects of financial information, such as relevance, reliability and comparability which directly relate to the primary objective of financial reporting.
1 Introduction
2 Historical Developments on Accounting for Stock Options
2.1 APB 25: Intrinsic Value
2.2 SFAS 123: Introduction of Fair Value Based Method
2.3 SFAS 148: More Timely and More Prominent Disclosure 3 Theoretical Analysis
3.1 Fundamentals of Financial Reporting
3.1.1 Objective of Financial Reporting
3.1.2 Qualitative Characteristics of Accounting Information
3.2 Recognition of Expense
3.2.1 What Is an Expense?
3.2.2 Assets under SFAC 6
3.2.3 Liabilities under SFAC
3.2.4 Assets under Exit Value Accounting
3.2.5 Liabilities under Exit Value Accounting
3.2.6 Comparison of the Recognitions
3.3 Measurement
3.3.1 Fair Value Method
3.3.2 Intrinsic Value Method
3.4 Summary of Theoretical Analysis
4 Practical Analysis - Cisco Systems, Inc.
4.1 About Cisco Systems, Inc.
4.2 Applications to the Accounting Standards
4.3 Pro Forma Disclosure in the Profit and Loss Statement
4.4 Market Share Price and Employees Stock Option Incentives
4.5 A Need for Change
5 Conclusion
6 Bibliography
Appendix
From the Paper "High-tech companies such as Cisco Systems have developed as major global business players during the last decade. One of the devices that many of these companies often applied in the process of their economic growth was a stock-based compensation plan. Such small venture businesses, which were normally deficient in cash in their initial stages, provided employees with the right to purchase their own stocks instead of cash. As a result, stock options could enormously reduce the amount of cash and wage expenses at the same time. Further, entrepreneurs could effectively retain talented staffs by granting them stock options, and could elevate motivation among the employees. However, the series of frauds and corporate crisis over the past year raised the question of accounting treatment for stock options whether the present standards achieve the principal objective of decision usefulness of financial reporting."
Abstract This paper provides an in-depth examination of this Act, which is promoted to effect change in the corporate environment, generally, by stressing issues of public accountability and disclosure in the financial operations of companies. It explains how this is an Act that represents the government's and the Security and Exchange Commission's interest in promoting ethical standards in terms of financial disclosure in the corporate environment.
From the Paper "Nonetheless, though, these are types or categorizations of companies that are directly affected by the mandates of SOX in way that is perceived by the company to be positive or negative. From a negative viewpoint, in terms of counterargument, regulatory measures such as the act are seen to be a burden that comes in the wake of Enron-like scandals and saddles companies with impeccable ethical credentials with the new baggage of compliance, which in some cases tends to incur extra costs, whether the company deserves it or not. This perspective concentrates on a negative reaction to change in the demand environment, and this point of view would have a compromise with the regulatory measures or perhaps some sort of scaled individual reckoning rather than across-the-board, sweeping changes that include different categorizations of public and private interest."
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."
This paper investigates the ability of the Sarbanes-Oxley Act (SOX) to promote corporate ethics by evaluating the effect of the Government in Ethics Act of 1978 on government ethics.
4,025 words (approx. 16.1 pages), 11 sources, MLA, $ 108.95
Abstract This paper explains that the Sarbanes-Oxley (SOX) Act of 2002, a set of complex regulations designed to enforce corporate accountability and responsibility, represents one of the most important business reform acts since the Securities Exchange Act of 1934. The author points out that the Government in Ethics Act of 1978, which established a comprehensive code of ethics for federal officials, not only the House and Senate but also the entire government including the executive branch, requires government officers to file financial disclosure statements in order to make it possible to identify conflicts of interest and places tighter restrictions on executive-branch employees' ability to register as lobbyists after leaving government service. The paper concludes that, although there are benefits to adhering to the Government in Ethics or the Sarbanes-Oxley Acts, without any real enforcement or retribution for violations, these federal legislation measures appear to be emblematic of the old adage: Same story, different day.
Table of Contents
Thesis Statement
Sarbanes-Oxley Act of 2002
Intended Consequences
Government in Ethics Act
Financial Disclosures Conflicts of Interest
Sarbanes-Oxley Implementation
Advantages
Disadvantages
Ethics in Government Act
Advantages
Disadvantages
Conclusion
From the Paper "One of the more significant measures associated with the act is the disclosure of personal finances and investments. This evaluation is intended to be the initial step with identifying any possible conflicts of interest that an appointee or government employee may have (or become party to) during their tenure with the government. Also, for some employees -executive branch, presidential appointees, certain military and policy makers-their records must be made public. Considering this type of scrutiny, one has to ask the question in regards to private sector corporations: Would a Chief Executive Officer (CEO) or Chief Financial Officer (CFO) subject themselves and their families to this type of intense violation of privacy and scrutiny?"
Abstract This paper examines Martin Heidegger's view, in his essay "Plato's Sophist", of the Aristotelian concepts of "conscience" and "know-how". The paper points out that Heidegger delimits these concepts as modes of disclosure, to reveal the manner in which their deliberation of beings relates to their agent and his experience of "being in the world". "Know-how" concerns itself primarily with the production of objects as form, which are then removed from its sphere of influence to realize their being through proper use. "Conscience" takes as its object life itself, and its dileberations of "excellence" are integrated into the agent. The paper maintains that, according to Heidegger, this creates a transparency of action and "being in the world" (Dasein) that must constantly reassert itself to resist life's natural tendency toward concealment. The paper concludes that the fundamental difference between these two modes of disclosure can be seen in their relationship to "excellence" and the manner in which their products are manifested.
From the Paper "The characteristic of excellence ( ) finds its expression differently in (know-how) and (conscience), revealing a primary distinction between these two modes of disclosure. While both direct themselves toward the becoming of beings which 'may be otherwise', stands beside ( ) its productions, whereas integrates its productions. Excellence ( ) is to manifest the perfection inherently possible to beings, which requires a degree of certitude. T finds this possible, within its limits of disclosure, while can never have such. Though the authentic being of an object is inaccessible to because it does not participate in its use, perfection of form ( ) may be reached through its fundamental methodology. As a set of principles drawn from a multiplicity of experiences, the process of trial and error creates a certainty that the form ( ) has achieved its maximum potential. As with the scientific method, the more experiments that reinforce a theory, the more accurate a representation of reality it is assumed to be. Any error results in a reworking of the theory to include such information, therefore increasing its accuracy ( ). "But in the case of , on the contrary, where it is a matter of a deliberation whose theme is the proper Being of Dasein, every mistake is a personal shortcoming". Errors do not open up the possibility of a higher degree of knowledge; rather, they are a complete corruption of proper being. Every deliberation of is in the form of an either/or proposition: it cannot have an end ( ) of excellence ( ) because it is excellence ( ) in its constant becoming. "The [origin] with which has to do is the action itself. And the which is taken into consideration in is the action itself". Thus, within , that which is uncovered remains uncovered through the constant struggle which orients it always toward its continuous expression in the actions ( ) of authentic Dasein. Conscience may be distorted by the desires and their usurpation of Dasein, but it can never be forgotten."
