레이블이 Job Cost Accounting Definition인 게시물을 표시합니다. 모든 게시물 표시
레이블이 Job Cost Accounting Definition인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 28일 목요일

About 'cost accounting terminology'|EITF 07-1: Can a Good Accounting Rule Drive Out a Bad One







About 'cost accounting terminology'|EITF 07-1: Can a Good Accounting Rule Drive Out a Bad One








               Many               of               these               case               studies               seem               self               explanatory               and               easy               to               answer,               however               until               we               are               face               to               face               with               such               a               situation               we               can               never               truly               say               how               we               will               react,               or               can               we.
               While               adding               a               case               study               to               this               article               is               a               needed               formality,               I               can't               help               but               say               --
               This               EMS               field               holds               a               special               place               in               the               hearts               and               minds               of               those               we               serve               and               those               who               watch               us               from               the               sidelines.

We               as               EMS               professionals               need               to               remember               that               we               have               to               carry               the               torch               of               compassion               as               a               light               into               the               darkness               of               horrors               our               patients               and               their               families               face.

We               NEED               to               be               the               best               of               the               best               is               ALL               avenues               of               our               lives.

People               trust               us               with               the               most               precious               thing               that               they               have               --               the               lives               of               those               they               love               dearest.
               My               fellow               brothers               and               sisters               of               EMS,               please               remember               that               we               are               the               angels               these               people               are               calling               for               in               their               most               horrific               of               hours.

Angles               do               not               cause               pain,               they               do               not               add               to               our               communities               evils               such               as               what               some               of               our               fellow               EMS               workers               have               done,               do               they?
               Yes               I               am               asking               us               all               to               give               a               lot               more,               drink               one               less               beer               so               it               isn't               us               who               kills               with               a               car,               keep               your               speed               down,               watch               our               wicked               words               so               we               do               not               destroy               the               young               minds               who               respect               us,               use               kindness               instead               of               violence,               show               those               who               need               us               that               we               are               here               and               we               are               the               angels               they               seek.

It               doesn't               make               us               cool,               it               doesn't               make               us               tough,               and               it               doesn't               make               us               respectable.

It               makes               us               less               then               human.

Simple               isn't               it.

Be               cognizant               of               the               evils               we               do               cause               it               DOES               matter.
               After               all               how               can               we               be               some               ones               angels               in               their               time               of               need               if               we               are               wickeder               at               heart               then               the               reaper               who               calls               on               our               patients?
               This               is               the               real               case               study               can               you               find               the               answer               in               you?
Cases               With               in               the               medical               profession               lies               a               proverbial               minefield               of               ethical               dilemmas,               situations               and               positions.

We               can               daily               find               ourselves               tested               and               tried               in               a               wide               variety               of               ways:               money,               drugs,               members               of               the               opposite               sex,               information               not               available               to               the               general               public               and               a               whole               slew               of               other               things.
Mini               Case               1               You               and               your               partner               are               called               to               the               scene               of               a               possible               accidental               injury.

Upon               arrival               you               size               up               the               scene               and               determine               it               safe.

You               both               gather               your               gear               and               find               the               patient               lying               on               a               pool               of               blood,               unconscious               on               the               garage               floor               with               no               other               witnesses               around.

You               quickly               determine               the               patient               is               pale,               his               pulse               is               only               felt               in               the               jugular               vein               which               is               thready               and               weak,               his               respirations               are               shallow               and               absent               on               the               left,               he               has               cyanosis               in               his               nail               beds               and               lips,               his               blood               pressure               is               88/50               and               falling               and               his               skin               is               cool               and               clammy.

You               both               begin               to               provide               life-sustaining               measures               when               you               begin               to               realize               this               was               a               robbery               attempt               since               your               patient               has               a               4               inch               stab               wound               to               his               left               chest               wall.

During               your               examination               the               patient's               eyes               flutter               open               and               he               whispers               to               you               both               that               --               "it's               gone               they               took               it               all               --               "               then               he               passes               back               out.
               Your               partner               tries               the               radio               but               gets               no               true               reception               so               he               heads               to               the               rigs               main               radio               telling               you               he               will               bring               back               any               extra               equipment               you               might               need               plus               the               cops.

You               nod               at               him               as               you               continue               your               examination.

A               few               short               moments               later               as               you               are               checking               him               for               further               injuries               you               notice               a               several               hundred               dollar               bills               under               his               right               flank               --               --               No               one               will               even               know,               after               all               he               said               it               was               all               gone               --
Mini               Case               2               Mid               summers               night               nearly               70               degrees               at               11               PM.

Your               crew               is               called               out               to               the               scene               of               an               accidental               injury               at               Hodges               Lake,               a               common               hang               out               for               people               to               swim               and               camp.

Upon               arriving               on               the               scene               you               find               a               20               year               old               female               /               male               in               their               swim               attire.

He               /               she               has               a               deep               laceration               to               the               right               side               from               a               piece               of               glass               in               the               sand               while               playing               volleyball.

As               you               approach               you               can               easily               tell               the               patient               is               fully               alert,               has               a               good               respiration               and               good               skin               color.

Once               to               the               patient               you               get               a               good               breath               sound,               good               pulse               at               78               steady               and               strong,               a               good               Blood               Pressure               at               122/68,               the               laceration               looks               deep               and               is               still               oozing               blood               but               it               looks               venous               in               nature,               he               /               she               has               good               feeling               to               all               extremities               and               appears               not               to               be               in               shock.

The               patient               will               need               stitches               however               so               you               begin               to               load               he               /               she               into               the               rig.

You               stay               inside               with               the               patient               and               begin               to               bandage               the               laceration               as               your               partner               shuts               the               doors               and               begins               to               gather               the               trash               and               equipment               to               return.
               Before               your               partner               returns               band               just               as               you               put               the               last               bit               of               tape               upon               the               bandage               the               patient               he               /               she               looks               at               you               and               casually               offers               you               his               or               her               phone               number.

The               patient               has               a               small               wicked               grin               upon               his               /               her               face               and               is               very               serious               at               his               /               her               offer.

The               patient               states               she               /               he               thinks               you               are               very               cute               and               is               currently               in               the               market               for               a               new               relationship.

You               find               the               patient               very,               very               attractive               --               --               no               one               will               know               --               .
Mini               Case               3               You               have               just               have               finished               a               long               48               hour               shift               in               which               you               have               had               a               few               very               bad               calls.

Your               shift               mates               ask               you               to               go               to               the               local               bar               for               some               liquid               relaxer.
               You               agree               and               after               changing               into               your               civilian               clothing               head               out               to               the               restaurant.

Before               you               know               it               many               hours               have               passed               while               your               crew               and               you               have               had               a               stupendous               time,               laughter,               stories               and               lots               and               lots               of               drinks.

You               are               soon               driving               home               trying               hard               to               remember               just               how               much               fun               you               actually               had               and               what               you               had               done               when               you               hear               a               call               echo               in               over               your               radio               and               its               just               block               away.

You               get               to               the               scene               to               find               a               car               t-boned               by               another,               which               you               recognize               as               a               fellow               co-worker               you               were               just               with.

Your               crewmember               waves               you               past               telling               you               they               are               fine               and               to               check               on               the               other               car.

You               move               towards               the               car               and               hear               the               driver               crying               about               her               child.

You               can               see               the               child               seems               fine               just               scared               so               you               move               towards               the               driver               side               and               identify               yourself               as               a               trained               and               licensed               EMS               worker.

As               the               mother               looks               to               you               she               tells               you               in               an               anxious               frightened               voice               --               "Get               away               from               me,               I               saw               you               at               the               restaurant               --               ."               --               --               --               ..

was               it               worth               it?
               The               oldest               and               enigmatic               question               /               statement               is               --               Can               you               really               teach               ethics?
               What               is               ethics               by               definition?
               What               does               this               mean               to               have               ethics?
               What               does               it               mean               to               be               ethical?
               When               one               lives               by               a               code               of               ethics               does               it               make               him               or               her               a               better               person?
               Is               there               some               higher               state               of               being               one               can               obtain               by               being               ethical?
               Are               ethics               something               you               can               put               on               and               off               much               like               a               coat?
               Is               being               a               good               person               all               one               needs               to               be               ethical?
What               is               ethics               by               definition?

Webster's               definition               of               ethics               still               in               use               from               the               1955               is:               a               system               of               ethics               by               which               acts               are               judged               within               their               contexts               instead               of               by               categorical               principles               '"called               also               situational               ethics
               Also:               A               set               of               principles               of               right               conduct.
               A               theory               or               a               system               of               moral               values:
               ethics               (used               with               a               sing.

verb)               The               study               of               the               general               nature               of               morals               and               of               the               specific               moral               choices               to               be               made               by               a               person;               moral               philosophy.
               ethics               (used               with               a               sing.

or               pl.

verb)               The               rules               or               standards               governing               the               conduct               of               a               person               or               the               members               of               a               profession:               medical               ethics.


               --               From               the               Middle               English               ethik               ,               from               Old               French               ethique               (from               Late               Latin               "thica               ,               from               Greek               "thika               ,               ethics)               and               from               Latin               "thic"               (from               Greek               "thik"               ),               both               from               Greek               "thikos               ,               ethical,               from               "thos               ,               character;               see               s(w)e-               in               Indo-European               roots.

1
               Ethics               is               generally               a               set               of               rules               or               standards               that               govern               or               control               the               conduct               or               behavior               of               a               particular               profession               or               group.
               A               brief               glimpse               of               Ethics               in               history.
               Ethics               or               the               science               of               ethics               seems               to               have               popped               up               out               of               nowhere.

Where               did               this               belief               system               come               from?
               --               To               see               what               is               right               and               not               to               do               it               is               want               of               courage.

--
               Confucius               551               B.C.

-               479               B.C.,               Chinese               philosopher,               The               Analects,               Book               II,               Chapter               XXIV
               --               Not               life,               but               good               life,               is               to               be               chiefly               valued.

--               
               Socrates               469               B.C.-399               B.C.,               Ancient               Greek               ethicist-philosopher
               --               Although               gold               dust               is               precious,               when               it               gets               in               your               eyes               it               obstructs               your               vision.

-
               Hsi-Tang               Chih               Tsang               735               '"               814               A.D.,               renowned               Zen               master
               --               The               value               of               life               is               not               in               the               length               of               days,               but               in               the               use               we               make               of               them;               a               man               may               live               long               yet               very               little.

--
               Michel               de               Montaigne               1533-1592,               French               writer               and               philosopher
               The               history               of               ethics               or               moral               philosophy               is               often               thought               of               as               nothing               more               then               a               secondary               concept.

This               seems               to               make               them               misconstrued               as               a               separate               ideal               apart               from               history               itself               almost               as               if               they               always               were.

The               ideology               of               ethics               seems               to               be               a               timeless               unchanging               nearly               supernatural               thing               that               came               us               from               the               mists               of               creation.

This               seems               to               be               what               many               of               the               ancient               philosophers               have               related               it               to               in               some               of               their               writings.

One               thing               is               definitely               clear               though               many               of               the               historians               of               ethics               and               moral               practices               seem               to               defer               these               ideals               to               a               society               to               society               and               or               person               to               person               based               differential               when               it               comes               to               the               good               and               bad               of               ethical               concepts.

If               fact               it               has               been               documented               that               moral               and               ethical               behaviors               change               when               social               concepts               of               behavior               change.

This               alteration               should               not               be               looked               upon               as               a               different               thing               entirely,               such               as               morality               being               separate               from               social               life.

It               should               however               be               viewed               as               a               combination               of               the               two.
               In               truth               ethics               in               its               base               form               ethics               and               moral               philosophies               have               been               around               for               thousands               of               years.

We               cannot               however               mistake               ethics               or               the               history               of               ethics               to               be               a               methodology               of               our               moral               structure.

Ethics               do               not               consist               of               merely               a               tale               of               morality               based               on               a               chronological               view               of               different               cultures               or               societies.

With               the               historical               texts               ethics               is               stated               or               referred               by               an               assortment               of               philosophical               systems,               which               over               time               defer               to               the               moral               order.

While               wise               men               of               antiquity               such               as               Pythagoras               (582-500               B.C.),               Heraclitus               (535-475               B.C.),               Confucius               (558-479               B.C.)               all               spoke               of               moral               virtues               i.e.

ethics               they               all               viewed               these               moral               virtues               with               eyes               focused               more               like               a               dogma               or               didactic               frame               of               mind               instead               of               a               philosophical               state               of               being.

It               was               the               Greeks               who               began               to               develop               many               of               the               framework               /               foundation               of               ethics               as               we               know               it               today.

This               basic               framework               began               to               take               shape               with               in               the               teachings               of               Socrates.
               Socrates               (470-               399               B.C.)               believed               that               the               ultimate               goal               of               humans               is               happiness               and               that               virtue               is               the               roadmap               to               this               goal.

Since               happiness               is               every               person's               goal               in               life               no               one               is               inherently               malevolent.

Evil               with               in               an               individual               or               a               society               grows               from               ignorance.

Virtues               in               general               are               nothing               but               so               many               prudence's,               therefore               virtues               can               be               gained               through               instruction               or               so               he               theorized.
               Democritus               (about               460-370               B.C.)               while               in               Socrates               time               still               had               his               own               version               of               the               ethical               evolution.

Democritus               indicated               that               a               joyous               and               cheerful               disposition               is               actually               the               highest               goodness               a               person               can               get.

This               seems               to               make               man               independent               of               material               things.

He               also               seemed               to               draw               a               line               between               the               pleasures               that               harm               and               he               pleasures               that               one               should               seek.
               Antisthenes               (444-369               B.C.)               taught               that               virtue               alone               stands               for               a               man's               happiness,               which               is               a               direct               opposite               of               Hendoism.

He               states               that               pleasure               is               an               evil               and               if               a               man               is               really               wise               he               is               above               human               laws.

This               teaching               eventually               crumbled               into               nothing               more               then               an               arrogant               contempt               for               the               law               itself.
               It               was               Aristotle               (384-322               B.C.)               who               purposed               that               ethics               were               actually               or               should               actually               be               a               separate               forum               or               field               from               theological               sciences,               after               all               the               methology               and               the               subject               matter               must               match.

In               the               field               of               ethics               (good               actions)               many               generalizations               hold               sway.

Aristotle,               Plato               and               Socrates               agreed               upon               the               fact               that               the               virtues               of               ethics               should               be               central               to               a               well-lived               life.

Virtues               such               as               temperance,               courage,               justice,               compassion               and               the               like               are               considered               by               Aristotle,               Plato               and               Socrates               to               be               complex               rational,               emotional               and               social               skills.

They               even               agreed               in               short               terms               as               to               how               hey               fit               together               as               a               whole.

Aristotle               does               however               disagree               with               Plato's               ideals               that               one               must               seek               training               in               the               sciences               and               the               metaphysics               as               sort               of               a               prerequisite               before               one               can               have               a               full               understanding               of               these               ethical               virtues               in               our               choices.
               Saint               Aquinas               (1225-1274)               blended               a               minimum               of               two               ethical               principles               from               Aristotle's               ideals               and               the               Christian               theology               ideals.

His               studies               in               moral               philosophies               brought               him               to               agree               with               Aristotle's               belief               that               an               act               of               good               or               bad               contributes               to               whether               or               not               those               acts               lead               to               our               proper               human               happy               end.

St.

Aquinas               believed               that               a               person's               eudaimonia               or               happiness               is               derived               from               this               ethical               state               of               living.

Achieving               this               one               needs               a               good               setting               of               moral               and               intellectual               qualities               that               inspire               us               into               seeking               this               form               of               personal               happiness.

However               Aquinas               believed               that               we               could               never               full               obtain               this               happiness               with               in               this               mortal               life,               but               that's               a               theological               debate               for               another               time.
               What               does               one               need               in               principle               to               begin               to               use               ethics               in               our               everyday               lives?
               Do               we               need               a               special               title               or               social               rank?
               Do               we               need               a               certain               hormone               or               gene               at               birth?
               Is               there               a               special               class               we               can               take               to               gain               them?
               No,               it               just               doesn't               work               that               way.

What               we               need               in               order               to               put               these               virtues               to               a               practical               use               is               to               obtain               through               proper               upbringing,               good               habits               and               empathetic               and               compassionate               thoughts               towards               our               fellow               man.

Only               then               can               we               gain               the               ability               to               make               the               ethical               choice               on               each               occasion               that               best               stands               to               be               a               good               reasoning.

That               being               said               Aristotle               dictated               that               practical               wisdom               couldn't               be               gained               through               a               learning               of               the               general               rules               alone               but               through               practice               of               those               emotional               and               social               skills               then               one               can               apply               ethics               in               those               situational               occasions.
               Over               all               ethics               in               history               have               changed               from               Sophists               and               Socrates               ideals,               Plato's               and               Aristotle's               input,               the               Christian's               interpretation               and               alterations               into               a               whole               new               set               of               values,               followed               by               the               British               arguments,               the               French's               additional               arguments,               Kants,               Hegel               and               Marx               to               Kierkegaard               and               Nietzsche,               the               Reform               and               finally               modern               ethics.

A               long               and               valid               history               for               sure               but               again               does               this               truly               give               us               a               view               from               which               to               build               our               own               ethical               standards?
Terminology               According               to               the               American               Medical               Association               ethics               is               used               in               opinions               of               the               Council               on               Ethical               and               Judicial               Affairs               to               refer               to               matters               involving               1:               moral               principles               or               practices               and               2:               matters               of               social               policy               involving               issues               of               morality               in               the               practice               of               medicine.

The               term               "unethical"               is               used               to               refer               to               professional               conduct,               which               fails               to               conform               to               these               moral               standards               or               policies.

3
Ethics               When               we               think               of               ethics               our               minds               conjure               up               righteous               figures               standing               tall               against               a               horde               of               wickedness.

We               think               of               good               hearted               people               or               moral               business               practices,               but               is               this               really               what               ethics               are?
               The               study               or               field               of               this               moral               philosophy               is               basically               finding               ways               to               re-enforce               good               behaviors.

Who               is               responsible               for               the               way               in               which               we               think               of               ethics?
               A               moral               obligation               our               parents               provided               us?
               A               natural               instinct               with               most               homo               sapiens?
               Are               these               sciences               merely               social               inventions?
               Was               it               a               common               mans               morality               or               did               it               come               down               from               aristocrats               or               religious               figures,               as               a               set               of               rules               people               should               follow?
               Are               we               ourselves               the               ones               who               bend               ourselves               into               the               ethics               mold?
               Philosophers,               theorists               and               academics               break               ethics               into               three               main               sections:               metaethics,               normative               ethics               and               applied               ethics.
               Metaethics,               meta               meaning               beyond               or               after,               is               the               studies               of               answering               the               questions               of               ethics               in               relation               to               Gods               will,               universal               truths,               the               role               of               reason,               and               general               ethical               terms               not               to               mention               the               basic               history               of               its               origin.

When               compared               to               applied               ethics               or               normative               ethics               metaethics               is               much               less               precise.

Metaethics               can               be               further               broken               down               into               two               more               parts,               metaphysical               issues               and               psychological               issues.

Metaphysical               ethics               deals               with               whether               or               not               morality               exists               outside               of               humanity.

Basically               it               focuses               on               the               study               of               were               ethics               within               the               universe               lies,               such               as               the               physical               component               like               rocks,               trees,               water               and               so               on.

It               also               encompasses               the               non-physical               issues               like               God,               spiritualism               and               thoughts.
               Psychological               ethics               deals               with               our               underlying               mental               positioning               when               making               a               moral               judgment.

Different               philosophers               such               as               the               Greek               philosopher               Plato               and               the               17th               century               British               philosopher               Clark               delved               into               the               mathematical               and               spiritual               connection               of               it               all.

This               is               by               far               not               all               that               lies               within               this               division               of               ethics.
               Normative               ethics               has               the               undertaking               of               finding               the               moral               standards               regulating               right               and               wrong               conduct               by               delivering               the               good               habits               we               need,               the               values               we               should               follow               along               with               the               consequences               of               our               behavior.

In               a               basic               overview               it               is               the               ideal               of               tests               for               proper               behavior.

The               Golden               Rule               and               "do               unto               other               as               you               have               them               do               unto               you"               are               good               examples               of               normative               ethics.

This               is               a               fairly               good               way               to               help               us               when               we               need               to               make               an               ethical               or               moral               decision.

Normative               ethics               has               three               strategic               theories               with               in               its               base,               virtue               theories,               duty               theories               and               consequentialist               theories.
               The               virtue               theory               indicates               we               develop               good               habits               of               character               instead               of               following               a               set               of               rules               and               or               standards               such               as               do               not               kill               or               do               not               steal,               which               we               must               learn               in               order               to               better               ourselves.

Essentially               virtue               theory               emphasizes               education               in               morality               since               virtuous               character               traits               are               learned               during               our               growth               and               development.
               The               duty               theory               bases               morality               on               foundational               principles               of               obligation               such               as               being               responsible               for               our               children.

Many               people               believe               or               "feel"               that               certain               obligations               are               set               with               in               our               subconscious               being.

The               17th               century               philosopher               Samuel               Pufendorf               classified               several               duties               under               a               few               headings               such               as:               the               duties               to               God,               the               duties               to               ones               self,               and               the               duties               to               others.

There               are               four               basic               components               of               the               duty               theory.

Below               is               a               classified               list               by               Samuel.
               Duties               to               God.
               a               theoretical               duty               to               know               the               existence               and               nature               of               God
               a               practical               duty               to               both               inwardly               and               outwardly               worship               God.
               Duties               to               ones               self.
               duties               of               the               soul,               which               involves               developing               one's               skills               and               talents.
               duties               of               the               body,               which               involves               not               harming               our               bodies,               as               we               might               through               gluttony               or               drunkenness               and               not               killing               ourselves.
               Duties               towards               others.
               avoid               wronging               others
               treat               people               as               equals
               promote               the               good               of               others
               These               are               duties               of               the               FIRST               of               the               central               duties.
               The               SECOND               of               the               central               duties               is               classified               by               the               17th               century               British               philosopher               John               Lock.

Lock               states               these               duties               are               a               basic               approach               in               rights               theory.

This               theory               indicates               we               have               certain               innate               rights               as               human               beings               such               as               life,               liberty               and               happiness,               which               is               so               readily               stated               with               in               our               own               constitution.

With               in               the               Duty               theory               lays               four               sub-divisions,               which               can               further               define               this               theory.

These               are:               the               natural               right,               which               are               rights               not               created               by               governments               or               laws               of               man;               the               universal               rights               do               not               change               from               country               to               country               or               culture               to               culture;               the               equal               right               indicates               that               all               peoples               of               race,               gender               or               handicap               are               equal               in               their               rights;               the               inalienable               right               states               that               one               can               not               give               up               their               rights               to               another.
               The               THIRD               of               these               central               duties               based               on               Kant's               theory               states               that               there               is               only               a               single               principle               of               duty               known               as               "categorical               imperative".

The               biggest               difference               is               that               the               other               main               principle               known               as               "hypothetical               imperative"               deals               with               a               personal               desire               thereby               making               an               "I               want               so               I               must"               thought.

Kants               ideology               of               the               "categorical               imperative"               indicates               that               ones               personal               desires               have               no               bearing               on               ones               action.
               The               FOURTH               principle               is               the               most               recent               quote-un-quote               modern               ideology               from               British               philosopher               W.

D.

Ross.

This               principle               focuses               on               "prima               facie",               which               he               theorized,               is               based               upon               the               fact               that               our               duties               are               part               of               the               fundamental               nature               of               the               universe.

Ross's               list               of               duties               while               much               shorter               seems               to               be               the               best               gage               by               which               to               handle               our               ethical               dilemma:
               Fidelity:               the               duty               to               keep               promises
               Reparation:               the               duty               to               compensate               others               when               we               harm               them
               Gratitude:               the               duty               to               thank               those               who               help               us
               Justice:               the               duty               to               recognize               merit
               Beneficence:               the               duty               to               improve               the               conditions               of               others
               Self-improvement:               the               duty               to               improve               our               virtue               and               intelligence
Nonmaleficence:               the               duty               to               not               injure               others               9               Consequentialist               normative               principles               indicate               that               a               person               weigh               the               out               comes               of               both               good               and               bad               decisions               before               making               a               choice.

This               is               also               referred               to               as               teleological               theories               from               the               Greek               word               tele               meaning               end               since               the               end               result               determines               the               moral               out               come.

These               theories               became               popular               in               the               18th               century               who               were               looking               for               a               quick               fix               to               moral               actions.

The               best               thing               about               this               theory               is               that               it               appeals               to               public               actions               and               out               comes,               which               fits               well               into               social               situations.

This               theory               breaks               down               further               into               three               sub-divisions               as               follows:
               **               Ethical               Egoism:               an               action               is               morally               right               if               the               consequences               of               that               action               are               more               favorable               than               unfavorable               only               to               the               agent               performing               the               action.
               **               Ethical               Altruism:               an               action               is               morally               right               if               the               consequences               of               that               action               are               more               favorable               than               unfavorable               to               everyone               except               the               agent.
               **               Utilitarianism:               an               action               is               morally               right               if               the               consequences               of               that               action               are               more               favorable               than               unfavorable               to               everyone.
               Each               of               these               sub-divisions               has               greater               in               depth               aspects               of               them               selves               but               we               will               not               cover               them               with               in               this               article.
               Applied               ethics               is               simply               the               inspection               of               controversial               issues               we               face               today.

2
               All               fields               of               personal               and               business               divisions               hold               with               in               it               an               ethical               set               of               values.
               Ethics               in               general               is               not               a               law               or               set               of               laws               per               say               they               are               however               a               set               of               standards               all               professionals               must               adhere               to,               so               when               a               professional               steps               outside               the               boundaries               of               these               standards               a               council               can               fine,               suspend               or               even               remove               an               offender.

With               in               recent               years               applied               ethics               has               been               divided               in               a               few               main               groups.

These               being:               business               ethics,               sexual               ethics,               environmental               ethics,               social               ethics               and               medical               ethics.
               Environmental               ethics               while               seemingly               self-explanatory               does               at               times               overlap               with               business               and               medical               ethical.

This               group               deals               with               animal               cruelty,               pollution               situations,               endangered               species,               managing               environmental               resources               issues               and               much               more.
               Business               ethics               division               handles               things               such               as               drug               testing,               advertising               and               marketing               issues,               insider               trading,               job               discrimination,               employee               rights,               corporate               ethics               and               more.
               Sexual               ethics               deals               with               issues               regarding               monogamy               versus               polygamy,               sexual               encounters               not               dealing               with               love,               homosexuality               issues,               sexual               misconduct               and               comments               and               more.
               Social               ethics               includes               issues               such               as               gun               control,               capital               punishment,               nuclear               war               issues,               drug               control,               racism,               welfare               issues               and               much               more.
               Medical               ethics               is               the               division               in               which               we               are               most               interested.

This               sub-division               encompasses               issues               in               and               out               of               a               clinical               setting               such               as:               criteria               for               life               and               death               decision               making,               frozen               embryo               situations,               dealing               with               communicable               disease,               abortion,               cloning               issues,               organ               harvesting               and               replacement,               artificial               limbs               and               so               many               more               issues               and               circumstances.

We               in               the               field               deal               with               a               slight               variant               form               of               this               ethics               with               items               such               as:               patient               confidentiality,               patient               dignity,               scene               integrity,               actions               that               others               view,               how               we               handle               ourselves               at               a               scene,               how               the               public               sees               us               act               off               duty,               patient               treatments               that               are               need               but               seem               harsh               and               many               more.
               Many               people               seem               to               think               that               laws               are               formed               from               ethics               and               or               vice               versa.

This               is               not               actually               the               case.

In               many               cases               a               law               may               contradict               an               ethical               behavior.
               So               what               differentiates               a               law               from               an               ethic?

Interesting               question.

Well               typically               a               law               is               set               in               motion               to               aid,               protect               or               guide               us               with               in               our               society               so               society               can               be               a               better               place               for               all               to               function.

An               ethical               code               is               set               in               place               to               aid,               guide               and               improve               a               persons               well               being               for               the               benefit               of               ones               self.

Or               in               the               medical               field               another               individual               to               which               we               assist.

The               consequence               of               breaking               a               law               ranges               from               fines               to               imprisonment.

The               consequence               of               breaking               and               ethical               code               ranges               from               fines               to               loss               of               ones               profession.
               Ethics               and               morals               also               seem               to               have               a               similar               direction               but               also               have               different               foci.

Morals               tend               to               focus               on               religious,               social               or               personal               standards               of               what's               right               and               wrong.

Ethics               are               rules               that               govern               the               conducts               of               professionals               or               groups               of               individuals.
               If               ethics               overall               is               a               difficult               subject               to               teach,               understand               or               even               grasp               perhaps               its               best               to               see               what               ethics               is               not.
               Ethics               are               not               personal               feelings.
               Ethics               are               not               laws.
               Ethics               are               not               religion.
               Ethics               is               not               science.
               Ethics               are               not               cultural               standards.

5
               With               in               this               framework               we               get               a               clear               view               of               what               is               not               an               ethic.

Does               this               help?
               Well               we               know               that               while               many               laws               have               some               ethical               standards               with               in               them               many               laws               actually               stray               from               these               some               ethical               standards.

Actually               some               laws               can               grow               to               be               ethically               corrupt.

Laws               can               be               nothing               more               then               a               power               set               in               place               to               guard               a               narrow               set               of               views.
               As               above               ethics               are               not               feelings               per               say,               feelings               do               play               into               the               aspect               of               the               ethical               decisions               we               make.

Some               people               actually               have               a               much               more               elite               /               advanced               base               of               feelings               and               feel               bad               when               they               do               something               wrong.

Others               have               a               subdued               /               weaker               set               of               feelings               and               still               feel               good               when               doing               something               bad.

Where               does               this               come               from?

Is               this               upbringing,               environmental               behavior               learning,               personal               choice               or               actual               book               learning.
               Religion               typically               holds               many               moral               and               ethical               values               high               religion               does               not               give               advice               on               all               the               situations               we               will               face.

Religion               may               only               focus               on               the               values,               which               best               fit               the               churches               needs.
               Does               science               even               come               into               play               when               dealing               with               ethics?

Science               may               be               able               to               give               us               some               data               or               reasoning               as               to               why               we               make               certain               choices               but               said               sciences               cannot               inform               us               on               what               to               do.

Many               people               rely               very               heavily               on               the               science               of               science.

This               is               very               informative               but               dose               nothing               to               actually               defend               or               counter               an               ethical               issues               decision.
               While               some               cultures               try               to               live               by               ethical               values               many               actually               find               reasons               to               justify               why               it's               all               right               to               live               immorally.

This               goes               back               to               the               way               lawmakers               set               their               standards               for               the               laws               they               make.

So               is               it               safe               to               say               that               cultural               norms               are               tied               to               laws?

Whether               this               is               true               or               not               many               cultural               ethics               change               based               on               what               the               people               find               acceptable               and               what               this               culture               finds               acceptable               is               steadily               sliding               downwards.
               Some               learned               institutions               say               there               are               five               sources               of               ethical               standards.
               The               utilitarian               approach               indicates               that               ethical               choices               need               to               determine               how               to               do               the               least               harm               based               on               the               choices               made.
               The               right               approach               is               another               one               of               these               standards               that               simply               states               an               ethical               action               is               one               that               protects               the               moral               rights               of               those               affected.
               The               fairness               or               justice               approach               indicates               that               based               on               Aristotle               and               other               Greek               philosophers               ideals               that               all               humans               basically               should               be               treated               equally.
               The               common               good               approach               suggests               that               society               itself               holds               the               basis               for               ethical               behavior.
               The               virtue               approach               indicates               that               we               with               in               a               society               hold               true               to               a               certain               set               of               virtues               or               values               we               were               taught               during               our               development               as               we               grew.
               Of               course               separately               these               five               sources               may               only               be               philosophical               theories               on               how               to               define               or               more               accurately               determine               an               ethical               standard.

The               largest               problem               we               face               within               these               five               sources               is               that               we               need               to               agree               or               find               a               common               understanding               of               the               content.

After               all               we               all               may               not               agree               on               the               same               set               of               what               is               good               and               what               is               harmful.

Of               course               any               of               these               sources               may               not               even               be               able               to               help               us               identify               what               an               ethic               even               is,               problem               two.
               There               seems               to               be               a               deeper               problem               with               ethics               however.

If               this               could               be               considered               a               real               issue               but               it               there               are               dozens               of               different               ethic               types               such               as:
               Ethics               in               Business
               Ethics               in               Education
               Ethics               in               Nursing
               Ethics               in               Medical               Practice
               Ethics               in               America
               Ethics               in               Accounting
               Ethics               in               the               Workplace
               Ethics               in               Research
               Ethics               in               Advertising
               Ethics               in               Marketing
               Ethics               in               Journalism
               Ethics               in               Parenting
               This               is               just               a               few               of               the               different               types               of               ethical               divisions.

Is               this               really               necessary?

Shouldn't               we               simple               have               a               moral               /               ethical               standard               that               everyone               follows?

How               hard               would               this               be?

Should               we               begin               to               screen               each               candidate               before               allowing               him               or               her               to               become               a               paramedic?
               Above               we               examined               a               brief               history               of               ethics               and               where               they               came               from               along               with               a               slight               breakdown               of               the               term               itself               now               let               us               get               down               to               what               they               mean               to               us               in               the               EMS               field.
               What               ethics               means               to               the               EMS               personal.
               Believe               it               or               not               in               earlier               years               ethics               in               the               medical               field               wasn't               even               really               considered               by               philosophers               to               be               a               valid               system               where               ethics               should               be               applied.

It               wasn't               until               the               1960               that               a               value               system               began               to               be               put               in               place.

It               took               a               slew               of               lawyers,               medical               professionals,               a               range               of               learning               center               committees               and               philosophers               to               help               create               an               entire               series               of               journals               and               manuals               on               this               subject.
               Even               with               in               our               medical               field               our               ethical               standards               are               subdivided               into               medical               ethics,               which               governs               physicians,               health               care               ethics,               which               governs               nurses               and               other               health               care               professionals,               clinical               ethics,               which               governs               hospital               and               institutional               decisions,               and               bioethics,               which               governs               birth               control,               donation               of               organ               distribution               and               other               medical               issues.
               Issues               such               as:               do               not               resuscitate               orders               or               wishes               of               patients               and               or               their               guardians,               patient               confidentiality,               help               in               passing,               drug               experimentation               on               children,               patients               with               dementias,               dying               persons,               doctor               deceptions               practices,               incompetent               patients,               uninsured               or               poor               patients,               non-prejudice               health               care,               patients               with               diseases,               death,               harvesting               viable               organs               from               donors,               abortion,               fetus               testing,               genetic               selection,               forced               hospitalizations,               mentally               ill               and               many               more               topics               all               fall               under               this               medical               ethical               study               or               practice.
               With               all               this               in               mind               we               should               focus               on               EMS               in               general               and               what               ethics               mean               to               us.
               While               it               still               holds               true               that               the               doctor               has               the               last               say               in               any               medical               issue               and               he               or               she               holds               a               great               responsibility               when               dealing               with               the               lives               and               well               being               of               others.

We               also               need               to               realize               that               we               as               first               responders               to               hundreds               of               emergencies               monthly               or               even               yearly               bear               witness               to               a               plethora               of               moral               and               horrific               scenes.

So               it               is               we               the               EMS               providers               that               are               put               under               a               heavy               ethical               burden               long               before               the               physician               even               sees               the               patient.
               How               will               we               act?
               What               will               or               legacies               have               been               to               the               people               that               we               aid?
               And               if               we               make               the               wrong               ethical               choice               who               will               pay               the               price?
               It               is               a               statistical               fact               that               at               least               15%               (that's               15               out               of               every               one               hundred               calls)               of               all               urban               advanced               life               support               calls               have               an               ethical               dilemma               attached               to               them               with               patient               destination,               advanced               directive               orders,               consent,               patient               confidentiality               and               patient               refusals               nearing               the               top               of               the               list.

This               means               that               any               EMS               worker               that's               been               in               the               field               at               least               a               month               has               had               an               ethical               issue               to               deal               with.
               Ethics               can               be               a               complicated               issue               to               understand               let               alone               teach.

The               applied               or               relative               use               of               ethics               advises               that               each               person               must               decide               for               them-selves               how               they               should               react               to               various               situations.

This               makes               sense               in               practical               notion               but               it               doesn't               hold               totally               true               for               certain               professions.

Working               in               specific               fields               that               deal               directly               with               people               in               their               worst               of               times               we               as               professionals               should               adhere               to               a               much               more               strict               code               of               ethics.
               There               are               always               consequences               to               every               action.

The               deontology               technique               indicates               that               people               should               simply               just               follow               their               duties.

There               is               no               question               that               EMS               workers               will               perform               their               said               and               needed               duties               with               out               hesitation               the               real               question               still               remains               that               which               ethical               side               of               the               fence               will               they               take.

Consequentialism               indicates               that               actions               can               truly               only               be               judged               once               the               consequences               are               known.

This               sounds               like               a               cop               out               to               some               degree.

It               seems               to               indicate               that               if               we               know               what               the               penalty               or               cost               of               our               actions               will               be               we               will               do               the               right               thing.

Nay,               nay               this               makes               no               sense.

The               right               thing               should               be               something               that               each               individual               feels               inside               or               knows               to               be               correct.
               I               think               that               many               of               us               EMS               providers               as               well               as               other               medical               professionals               need               to               consider               when               faced               with               an               ethical               situation               is               simply               what               is               best               for               the               patient,               4               end               of               story.

We               should               never,               never               worry               about               what               is               best               for               us               when               an               ethical               dilemma               presents               it               self.

We               should               however               remember               that               our               safety               is               critical               for               others               well               being.

As               we               are               taught               with               in               the               confines               of               our               medic               classrooms               if               the               scene               places               us               in               extreme               danger               we               should               wait               for               scene               safety.

After               all               if               we               go               down               that               only               complicates               matters.
               --               Ok               be               truthful,               do               we               really               follow               that               rule               or               is               it               more               of               a               situational               guideline?

--
               Codes               of               conduct
               Well               this               is               a               tricky               subject               to               be               sure.

It               seems               that               each               and               every               medical               situation               has               its               own               special               conduct               list               to               adhere               to.

There               are               codes               of               conduct               for               private               practices,               treating               children,               treating               older               adults,               marriage               and               guidance               counseling,               EMS               services               and               nearly               60               +               other               situations.

That's               a               lot.
               --               "Awareness               of               the               ethics               codes               is               crucial               to               competence               in               the               area               of               ethics,               but               the               formal               standards               are               not               a               substitute               for               an               active,               deliberative,               and               creative               approach               to               fulfilling               our               ethical               responsibilities.

They               prompt,               guide,               and               inform               our               ethical               consideration;               they               do               not               preclude               or               serve               as               a               substitute               for               it.

There               is               no               way               that               the               codes               and               principles               can               be               effectively               followed               or               applied               in               a               rote,               thoughtless               manner.

Each               new               client,               whatever               his               or               her               similarities               to               previous               clients,               is               a               unique               individual.

Each               situation               also               is               unique               and               is               likely               to               change               significantly               over               time.

The               explicit               codes               and               principles               may               designate               many               possible               approaches               as               clearly               unethical.

They               may               identify               with               greater               or               lesser               degrees               of               clarity               the               types               of               ethical               concerns               that               are               likely               to               be               especially               significant,               but               they               cannot               tell               us               how               these               concerns               will               manifest               themselves               in               a               particular               clinical               situation.

They               may               set               forth               essential               tasks               that               we               must               fulfill,               but               they               cannot               tell               us               how               we               can               accomplish               these               tasks               with               a               unique               client               facing               unique               problems.

.

.

.

There               is               no               legitimate               way               to               avoid               these               struggles."               -               -Ethics               in               Psychotherapy               &               Counseling,               3rd               Edition               --
               With               this               in               mind               is               it               really               a               feasible               thought               to               even               begin               to               mention               we               learn               each               and               every               situational               list               of               conducts?

I               think               not.

So               then               what               is               the               answer?
               Here               are               a               few               of               the               conduct               codes               from               1949.

These               are               a               doctors               general               conducts:
               A               doctor               must               always               maintain               the               highest               standards               of               professional               conduct.
               A               doctor               must               practice               his               profession               uninfluenced               by               motives               of               profit.
               The               following               practices               are               deemed               unethical:
               -               Any               self               advertisement               except               such               as               is               expressly               authorized               by               the               national               code               of               medical               ethics;
               -               Collaborate               in               any               form               of               medical               service               in               which               the               doctor               does               not               have               professional               independence;
               -               Receiving               any               money               in               connection               with               services               rendered               to               a               patient               other               than               a               proper               professional               fee,               even               with               the               knowledge               of               the               patient.
               -               Any               act,               or               advice,               which               could               weaken               physical               or               mental               resistance               of               a               human               being               may               be               used               only               in               his               interest.
               A               doctor               is               advised               to               use               great               caution               in               divulging               discoveries               or               new               techniques               of               treatment.
               A               doctor               should               certify               or               testify               only               to               that               which               he               has               personally               verified.
               Here               are               a               few               of               a               doctor's               duties               to               the               sick:
               A               doctor               must               always               bear               in               mind               the               obligation               of               preserving               human               life               from               conception.

Therapeutic               abortion               may               only               be               performed               if               the               conscience               of               the               doctors               and               the               national               laws               permit.
               A               doctor               owes               to               his               patient               complete               loyalty               and               all               the               resources               of               his               science.Whenever               an               examination               or               treatment               is               beyond               his               capacity               he               should               summon               another               doctor               who               has               the               necessary               ability.
               A               doctor               shall               preserve               absolute               secrecy               on               all               he               knows               about               his               patient               because               of               the               confidence               entrusted               in               him.
               A               doctor               must               give               emergency               care               as               a               humanitarian               duty               unless               he               is               assured               that               others               are               willing               and               able               to               give               such               care.

8
               These               are               but               a               few               of               the               duties               from               the               Third               General               Assembly               of               the               World               Medical               Association.
               What               we               hear               in               medical               schools               on               the               subject.
               The               above               codes               are               simply               scratching               the               surface               of               a               now               whole               range               of               directives               set               in               place               to               make               a               more               professional               and               dedicated               medical               person               be               it               doctor,               nurse               or               EMS               worker.
               Very               few               institutions               actually               instruct               the               subject               of               ethics               in               a               valuable               or               direct               manor.

While               the               battle               of               teachable               ethics               rages               on               the               subject               in               general               still               seems               to               be               an               area               where               an               instructor               can               merely               highlight               or               enhance               what               an               individual               already               has               an               understanding               of.
               **               To               gain               and               maintain               the               respect               of               their               colleagues               and               their               patients,               it               is               vital               that               individual               paramedics               exemplify               the               principles               and               values               of               their               profession.

**
               1985               saw               a               sudden               change               in               the               standards               taught               by               every               medical               institution               across               the               United               States               this               change               was               implemented               by               the               Liaison               Committee               on               Medical               Education               (LCME)               sponsored               by               the               American               Association               of               Medical               Colleges               (AAMC)               and               the               American               Medical               Association               (AMA).

With               this               change               ethics               and               ethical               behavior               began               to               be               imparted               to               students               on               a               curriculum               basis.

For               instance               in               during               that               year               84%               of               responding               schools               taught               some               sort               of               ethical               and               human               values               course               during               the               first               few               semesters               and               34%               taught               those               courses               in               the               last               few               semesters               of               their               programs.

6
               In               2000               a               group               of               researchers               began               to               put               together               an               actual               ethical               curriculum.

They               began               this               by               exploring               the               strengths               and               weaknesses               in               which               each               institution               teaches.

Once               a               unified               curriculum               is               compiled               we               can               focus               more               on               a               true               understanding               of               a               core               values               structure               and               begin               to               spread               these               standards               to               the               whole               of               medical               community.

Okay               with               the               said               structure               in               place               what               is               the               best               way               to               expose               medical               students               and               or               professionals               to               these               values.

Well               one               way               is               described               in               the               Standards               for               Accreditation               of               Medical               Education               Programs               Leading               to               the               M.D.

Degree               Section               ED-23               states:
               --               A               medical               school               must               teach               medical               ethics               and               human               values,               and               require               its               students               to               exhibit               scrupulous               ethical               principles               in               caring               for               patients,               and               in               relating               to               patients'               families               and               to               others               involved               in               patient               care.

Each               school               should               assure               that               students               receive               instruction               in               appropriate               medical               ethics,               human               values,               and               communication               skills               before               engaging               in               patient               care               activities.

As               students               take               on               increasingly               more               active               roles               in               patient               care               during               their               progression               through               the               curriculum,               adherence               to               ethical               principles               should               be               observed               and               evaluated,               and               reinforced               through               formal               instructional               efforts.

In               student-patient               interactions               there               should               be               a               means               for               identifying               possible               breaches               of               ethics               in               patient               care,               either               through               faculty/resident               observation               of               the               encounter,               patient               reporting,               or               some               other               appropriate               method.

'Scrupulous               ethical               principles'               imply               characteristics               like               honesty,               integrity,               maintenance               of               confidentiality,               and               respect               for               patients,               patients'               families,               other               students,               and               other               health               professionals.

The               school's               educational               objectives               may               identify               additional               dimensions               of               ethical               behavior               to               be               exhibited               in               patient               care               settings.

--               7
               Here               are               a               few               suggested               guides               questions               /               statements               you               can               use               to               help               when               an               ethical               issue               arises.
               -               Beneficence               is               the               principle               of               doing               good               for               the               patient.

'"
               -               Non-malfeasance               is               the               obligation               not               to               harm               patients.

'"
               -               Autonomy               is               a               competent               adult               patient's               right               to               determine               what               happens               to               his               or               her               own               body.

'"
               -               Justice               refers               to               the               obligation               to               treat               all               patients               fairly.

-               4
               Some               persons               think               that               there               may               be               a               way               to               help               persons               make               better               ethical               decisions.

I'm               not               sure               that's               a               reliable               way,               however               whatever               helps               cant               hurt               right?
               The               courses               taught               by               the               instructors,               while               valid,               truthful               and               appropriate               still               do               not               fulfill               all               the               requirements               we               need               in               the               field.

So               again               what               is               the               answer?
               Ethics               in               use.
               So               after               all               we               have               seen,               read               and               figured               we               still               do               not               have               a               definite               understanding               of               what               ethics               truly               means.

One               could               even               make               the               argument               that               the               ethical               items               we               covered               can               fit               into               business,               personal               as               well               as               medical               life               styles.

Sure               we               have               a               view               point               from               historical               figures,               we               have               a               slight               look               at               some               codes               used               by               the               medical               field,               we               have               scientific               theories               of               what               people               can               do               to               make               ethical               choices               but               that               doesn't               make               us               ethical.

So               what               does?
               Good               question.
               We               know               that               ethics               in               general               are               not               our               actual               feelings               because               some               peoples               feelings               may               actually               prevent               them               from               doing               the               right               /               ethical               thing               in               some               situations.

With               this               in               mind               is               it               a               fact               then               that               ethics               are               based               on               our               feelings               or               are               they               a               separate               set               of               standards               or               virtues.

This               brings               up               another               set               of               items,               virtues.
               We               as               EMS               providers               have               an               oath               to               serve.

We               are               truly               never               off               duty.

We               are               set               by               obligation               to               put               our               lives               in               danger               for               others               even               with               out               a               pay               check
               What               are               virtues?

There               seems               to               be               a               list               of               common               virtues               or               standards               many               people               believe               and               agree               upon.

A               few               of               these               are:               honesty,               compassion,               loyalty,               courtesy,               fairness,               kindness,               cheerfulness               est.

These               virtues               more               then               likely               were               derived               from               the               long               practiced               standards               of               chivalry.

Several               of               these               virtues               wee               actually               with               in               the               code               a               squire               took               during               his               ceremony               to               become               a               full-fledged               knight.

This               code               of               conduct               incorporated               things               like               bravery,               courtesy,               honor               and               gallantry               towards               women.
               Here               are               the               vows               of               knighthood.
               To               fear               God               and               maintain               His               Church
               To               serve               the               liege               lord               in               valor               and               faith
               To               protect               the               weak               and               defenseless
               To               give               succor               to               widows               and               orphans
               To               refrain               from               the               wanton               giving               of               offence
               To               live               by               honor               and               for               glory
               To               despise               pecuniary               reward
               To               fight               for               the               welfare               of               all
               To               obey               those               placed               in               authority
               To               guard               the               honor               of               fellow               knights
               To               eschew               unfairness,               meanness               and               deceit
               To               keep               faith
               At               all               times               to               speak               the               truth
               To               persevere               to               the               end               in               any               enterprise               begun
               To               respect               the               honor               of               women
               Never               to               refuse               a               challenge               from               an               equal
               Never               to               turn               the               back               upon               a               foe
               Would               it               be               better               as               a               society,               a               person               or               a               profession               if               we               followed               these               conducts               perhaps               adapted               to               today               or               maybe               not.

The               two               conducts               at               the               end               seem               to               be               a               bit               extreme               for               a               modern               world               however               the               remaining               seem               worthy               of               a               good               ethical               process.
               Putting               a               good               set               of               virtues               into               play               with               in               our               daily               lives               is               nothing               more               then               being               a               decent               person               right?

Then               why               is               it               so               hard               for               people               to               do               that               even               people               in               the               EMS               profession?
               In               Decatur               County               In.

a               paramedic               was               jailed               for               stealing               morphine.
               In               Troy               township               Ohio               the               wife               of               an               assistant               chief               was               arrested               for               stealing               morphine,               atropine               and               valium.
               In               Hamilton               Massachusetts               a               paramedic               was               arrested               for               working               as               a               medic               under               falsified               documents.
               Squad               members               at               a               Roanoke               County               VA               service               were               charged               with               burglary               of               patient's               apartment
               In               Blanco               County               Texas               a               director               was               stealing               painkillers               from               the               ambulance               stock.
               A               Wake               County               N.C.

paramedic               was               arrested               for               stealing               drugs.
               In               Fairmount               WV.

a               paramedic               was               arrested               fro               exposing               himself               to               a               woman               in               an               alleyway.
               In               Cleveland               a               paramedic               was               arrested               for               fondling               two               patients               in               an               ambulance.
               In               Crawford               County               GA               two               EMS               workers               were               charged               with               racketeering               in               the               form               of               stealing               donated               money               to               their               service.
               A               Lincoln               County               North               Carolina               paramedic               accused               of               stealing               from               his               co-worker's               cars
               Baton               Rouge               New               Orleans               police               arrested               a               paramedic               Thursday               for               allegedly               stealing               drugs               from               a               patient               he               treated               on               the               job.
               A               Gonzales               Texas               EMS               worker               was               arrested               for               child               porn               ring.
               A               Bedford               County               paramedic               who's               been               charged               with               more               than               200               sex               crimes               accepted               a               negotiated               sentence.
               A               paramedic               was               sentenced               Friday               in               Clark               County               Superior               Court               to               14               years               in               prison               for               five               sex-related               crimes
               In               New               York               two               paramedics               on               break               watched               as               a               pregnant               Brooklyn               woman               died               from               a               fatal               seizure.

They               ordered               their               breakfast               told               the               staff               to               call               911               and               left.
               Come               on,               no               wonder               people               have               are               leeriness               when               it               comes               to               trusting               EMS               workers.

The               above               items               are               since               2007               and               are               not               even               1%               of               the               full               indictments.

Is               it               that               we               EMS               personal               just               see               or               deal               with               to               much               and               have               a               hard               time               dealing               with               it               or               has               the               standards               for               becoming               an               EMS               worker               been               lowered               that               far?

There               was               a               time               when               becoming               a               community               professional               had               some               serious               requirements.
               Putting               ethics               to               use               is               by               far               an               easy               thing               to               do               or               accomplish.

The               very               nature               of               ethics               makes               it               difficult               because               of               the               varying               situations               one               can               be               put               into,               not               to               mention               the               multiple               levels               of               the               ethical               position               in               question.

There               may               be               a               few               minor               questions               you               can               ask               yourself               but               will               they               actually               help               and               are               they               actually               even               relevant               to               ethical               issues?
               Either               way               these               questions               are:
               To               ask               your               self               during               an               EMS               situation               would               you               allow               your               self               or               a               loved               one               to               undergo               the               same               type               of               procedure               that               the               patient               is               about               to               have?
               To               ask               your               self               if               you               would               want               this               procedure               preformed               under               the               same               situation.
               To               ask               your               self               if               you               can               justify               or               defend               your               actions               in               this               situation.
               Educators               call               the               first               question               to               this               ethical               challenge               test               The               Impartiality               Test,               the               second               question               is               called               The               Universalizability               Test               and               the               last               question               is               called               The               Interpersonal               Justifiability               Test.
               Again               does               these               set               of               questions               really               fit               and               do               they               really               challenge               our               ethical               decision               making               capabilities?

Perhaps               we               should               set               a               few               questions               of               our               own               in               place               of               those               about               so               we               may               better               serve               not               only               ourselves               but               also               our               patients.

Not               to               undermine               our               valiant               educators               but               shouldn't               we,               those               out               in               the               streets               who               face               these               dilemmas               daily,               have               a               more               relative               series               of               questions               we               can               draw               from.

Perhaps               even               with               a               better               and               more               empathetic               understanding               of               not               only               ethics               in               general               but               the               sheer               terror               of               what               our               patients               face               will               make               us               more               ethical               in               our               decisions               and               our               lives.
               Let               us               look               at               these               questions               instead.
               How               terrified               would               I               be               in               this               situation?
               What               would               I               need               to               see               in               a               stranger               so               that               I               may               trust               him               or               her?
               Is               what               I               am               saying               or               asking               going               to               cause               any               type               of               uneasiness               to               my               patient?
               Is               my               patient's               comfort               or               feelings               really               worth               my               attempt               at               looking               cool?
               If               I               were               in               that               much               pain               how               would               I               react               to               a               strangers               questions?
               If               this               is               the               last               thing               my               patient               sees,               hears               or               feels               will               my               actions               be               worthy?
               How               would               an               outsider,               court               of               law               or               some               one               we               care               about               judge               my               actions               and               words?
               Would               I               let               just               any               stranger               take               care               of               my               loved               ones?
               Here               is               a               question               we               need               to               ask               ourselves               and               find               a               SERIOUS               answer.
               Why               did               I               really               take               this               job?
               Once               I               compromise               my               own               self               how               far               along               this               path               will               I               fall?
               Remember               people               can               tell,               no               they               can               feel               if               your               compassion               is               real               or               not.

No               matter               how               slick               you               think               you               are.
               An               EMS               provider               can               fall               into               any               number               of               ethical               dilemmas.

These               situations               can               range               from               resuscitation,               patient               confidentiality,               patient               consent               and               so               many               other               areas               of               the               job               they               cannot               be               listed               here               for               lack               of               room.

In               any               case               or               situation               always,               always               do               what               is               best               for               the               patient               such               as               resuscitation.

Learn               your               local               and               state               Do               Not               Resuscitate               laws               and               statures               and               if               there               is               ever               any               doubt               --               resuscitate.

Turn               in               any               suspected               child               or               elderly               abuse               information               but               always               maintain               a               tight               grip               on               patient               information               obtained               while               on               the               scene.

Being               able               to               distinguish               when               a               patients               consent               is               actually               their               own               or               not.
               There               is               another               situation               an               EMS               provider               can               get               into               and               is               just               as               serious               as               those               above               are               resources               and               triaging               a               scene.

The               biggest               decision               one               of               us               faces               is               using               our               resources               on               every               patient               evenly.

Yes               this               includes               criminals,               enemies               and               the               like.

Providing               care               to               those               in               need               is               the               most               basic               fundamental               piece               of               what               paramedic               is.

Using               your               life               stabilizing               skills               while               off               duty               is               actually               a               necessity               not               a               choice               and               when               one               chooses               not               to               get               involved               because               they               are               "not               on               the               clock"               so               to               speak               is               a               travesty.
Conclusion               Even               though               ethics               have               been               around               for               thousands               of               years,               well               at               least               the               concept               of               ethics,               people               are               still               trying               to               refine               its               ideals               and               use.

While               every               situation               demands               a               different               approach               to               its               moral               solution               we               still               try               desperately               to               plug               what               little               ethics               we               have               learned               into               every               hole               we               encounter.
               In               our               modern               world               and               our               so-called               civilized               communities               it               sure               looks               like               our               ethics               and               morals               have               taken               a               nosedive.

As               you               can               see               from               the               above               incidents               we               are               not
               We               as               a               profession               should               be               an               elite               group.

We               need               to               hold               ourselves               not               above               people               but               be               a               role               model               for               society.

See               our               oath,               as               lifesaver               and               comfort               bringer               SHOULD               not               only               be               in               an               emergency               but               as               an               example               in               our               every               day               lives.

This               oath               whether               metaphorically               or               literally               should               not               be               taken               lightly.
               In               answering               the               long               debated               question               can               ethics               be               taught?

Well               in               my               opinion               the               only               thing               that               can               be               taught               is               a               basic               foundation               of               what               ethics               is               but               not               how               to               be               ethical.

One               can               maybe               be               taught               a               better               awareness               of               how               to               make               an               ethical               decision.
               Above               all               of               what               we               have               learned               this               set               of               ideals               seems               to               be               the               best               we               can               use               to               aid               us               on               our               quest               for               ethical               behavior.
               Fidelity:               the               duty               to               keep               promises
               Reparation:               the               duty               to               compensate               others               when               we               harm               them
               Gratitude:               the               duty               to               thank               those               who               help               us
               Justice:               the               duty               to               recognize               merit
               Beneficence:               the               duty               to               improve               the               conditions               of               others
               Self-improvement:               the               duty               to               improve               our               virtue               and               intelligence
               Nonmaleficence:               the               duty               to               not               injure               others               9
               While               the               above               article               speaks               a               lot               about               ethics               do               not               forget               that               ethics               is               a               complex               and               highly               detailed               issue               to               discuss.

So               while               we               have               dissected               it               fairly               well               please               feel               free               to               research               the               complete               details               of               ethics,               you               may               find               it               very               interesting.
P.S.

although               we               do               not               wish               to               sound               aloof               or               preachy               we               in               the               EMS               do               need               to               be               cognizant               of               our               actions.

After               all               people               do               look               to               us               to               be               at               our               best               when               everything               else               is               at               its               worst.





Image of cost accounting terminology






cost accounting terminology
cost accounting terminology


cost accounting terminology Image 1


cost accounting terminology
cost accounting terminology


cost accounting terminology Image 2


cost accounting terminology
cost accounting terminology


cost accounting terminology Image 3


cost accounting terminology
cost accounting terminology


cost accounting terminology Image 4


cost accounting terminology
cost accounting terminology


cost accounting terminology Image 5


  • Related blog with cost accounting terminology





    1. accounting-support.blogspot.com/   05/15/2012
      .... Cost units The CIMA Management Accounting: Official Terminology defines a cost unit as ‘a unit of product or service in relation to which costs...
    2. wolftrappe.blogspot.com/   02/08/2007
      ...Rorty, conserve this reductionism, switching terminology to say that in a free society, everyone's profession... to public life because it is the cost of indulging our private concerns...
    3. mysticbourgeoisie.blogspot.com/   04/15/2006
      ...For the group as part of Sufi teaching, see Bennett 1976: 218-19; for an account of the Rope ..." 9. on Page 95 : "... many references to hermetically sealed...
    4. ibloga.blogspot.com/   03/15/2010
      ...Bill, apparently so humane in intent, is being "scrubbed" (to use the terminology of one Republican) by its opponents, to the joy of millions of middle...
    5. soundnexx.blogspot.com/   08/18/2006
      ... of the bright idea of putting real diamonds on car rims costing approximately $250,000? What a genius idea!?They are killing kids over...
    6. biosink.blogspot.com/   09/24/2007
      ...but may be easily adjustable over a longer time frame. In accounting terminology, fixed costs will broadly include all costs (expenses) which...
    7. daithaic.blogspot.com/   10/26/2007
      ...on the COST DRIVER of activity. The definition of ABC in “Management Accounting - Official Terminology” is “Cost attribution to cost units on the basis of benefit ...
    8. stanprokop.wordpress.com/   02/27/2012
      ...turnover of that A/R – it reduces the cost and generates cash flow more quickly... or differences of accounts receivable discounting include the fact...
    9. accountingonion.typepad.com/   08/15/2007
      ...above diagram). Blurring terminology adds judgment and cost to financial reporting... of business and accounting (Managerial Economics 101), and...
    10. ncpimaster.blogspot.com/   11/22/2013
      ... said, any accounting of the costs and benefits of the...swap out some of the normative terminology (or maybe even if you don't...
    11. Cost Accounting Terminology - Blog Homepage Results

      ...Custom Shirts Custom Silk Robe custom-made canes Custom-Made Robe cut cable costs cut the cable Cute Automobiles cutlery Cygne Cyprus salad Daddy Long Legs...



    Related Video with cost accounting terminology







    cost accounting terminology Video 1








    cost accounting terminology Video 2








    cost accounting terminology Video 3




    cost accounting terminology