Research on Managerial Accounting Ethical Issues - 1827 Words

While I was looking for an appropriate topic for research, I found an interesting publication, which fitted best to the subject (ethics in managerial accounting issues) and also included 5 good examples examples of possible problems associated with the field. The method of the study seemed unclear, especially considering the connection between the serial number of a dollar bill and the question to which the respondent had to answer in the end (in my work I will constantly refer back to the text, and in the end there will be a link to the document for review), though the examples given in the text seem to be really appropriate. Here’s the info about these 5 issues and the first one given: â€Å"The five issues selected for study all come from†¦show more content†¦armed forces under cost-plus contracts. They note that if the manufacturer â€Å"could shift indirect costs away from (fixed-price) commercial customers and to the cost-plus contracts,† then the manufacturer would increase its revenues.† Maybe it’s not the best example of ethical problem because it doesn’t violate nor GAAP, neither any agreements with purchasers, but it’s still a question of ethics, especially some aspects of just price theory (it’s a theory of ethics in economics that sets standards of fair transactions. It came from ancient Greek philosophy, it was based on an argument against usury, which in that time referred to the making of any rate of interest on loans.) As for me, it’s not a real problem nowadays. Issue #3 looks like: â€Å"Issue #3: Estimating Equivalent Units The third issue involves a misrepresentation about an estimate that has an impact on the reported profit. In slightly different contexts dealing with budgeting situations, the studies mentioned earlier have shown that when a subordinate’s information is used as a basis for his performance evaluation, the subordinate has incentives to misrepresent information. This phenomenon is tested in Issue #3, which involves estimating the percentage of completion of ending work in process inventory in a process costing situation. By overestimating the degree of completion, aShow MoreRelatedThe Changing Role of Managerial Accounting in a Dynamic Business Environment1723 Words   |  7 PagesCHAPTER 1 THE CHANGING ROLE OF MANAGERIAL ACCOUNTING IN A DYNAMIC BUSINESS ENVIRONMENT Learning Objectives 1. Define managerial accounting and describe its role in the management process. 2. Explain four fundamental management processes that help organizations attain their goals. 3. List and describe five objectives of managerial accounting activity. 4. Explain the major differences between managerial and financial accounting. 5. Explain where managerial accountants are located inRead MoreEthical Decision Making on Various Managerial Accounting Issues6054 Words   |  25 PagesNumber 2  · 2004 Ethical Decision Making on Various Managerial Accounting Issues Arnold Schneider* Abstract This study examines five managerial accounting issues that have ethical implications. These issues are based on situations described in managerial accounting textbooks. To induce truthful responses, an approach called the randomized response technique is used. With this technique, estimates are obtained for responses to sensitive questions relating to the five issues. Results ranged fromRead MoreEssay on The Ethical Values Held in Accounting, A Literature Rewiew1426 Words   |  6 PagesEvery profession faces a multiple of ethical challenges on a daily bases, this can be clearly witnessed in the accounting profession. The main focus of this literature review is to discuss the ethical values held in this profession and to also explore the ethical challenges that they face. Professional ethics for accountants is all about making sure that accountants carry out their duties to the highest standard possible and in a very professional manner. A code of ethics is designed to make sureRead Moremanagerial accounting Essay946 Words   |  4 Pages Managerial Accounting Chapter # 01 Homework 1 01) How does managerial accounting differ from financial accounting? A: Managerial accounting is concerned with providing information to managers for use inside the organization. Financial accounting is con ¬cerned with providing information to stockhold ¬ers, creditors, and others outside of the organi ¬zation. 02) Pick any major television network and describe some planning and control activities that its managers would engage in. A: FiveRead MoreGuidelines For Address All Of The Points Below1705 Words   |  7 Pagesrequired to address all of the points below. You may include further comments or discussion that is relevant. You must integrate relevant concepts, models, frameworks, theories and/or technical competencies (use in text references) from secondary research and other business disciplines you have studied e.g. Management, to support your discussion. THE TASK: 1. Include a copy of, or produce, an organisational chart of your organisation, showing your role and briefly discuss where your role fits in theRead MoreHilton Ppt Chapter 1 Answer Key6698 Words   |  27 PagesChapter 01 The Changing Role of Managerial Accounting in a Dynamic Business Environment Chapter 01 The Changing Role of Managerial Accounting in a Dynamic Business Environment Answer Key    True / False Questions    1.  Controlling involves the coordination of daily business functions within an organization.   FALSE    AACSB: Reflective Thinking AICPA BB: Industry AICPA FN: Decision Making Bloom s: RC Difficulty: Easy Learning Objective: 01-02 Explain four fundamental managementRead MoreBUS 630 Final Paper w/ grade3718 Words   |  15 Pagesï » ¿ Managerial Accounting Final Paper BUS 630, Managerial Accounting Ashford University Managerial Accounting Introduction â€Å"The accounting system generates the information that satisfies two reporting needs that coexist within an organization: financial accounting and managerial accounting† (Schneider, 2012, ch 1.1, para 1). Managerial accounting is the process of preparing reports and accounts required by management to make business decisions for daily, weeklyRead MoreBenefits and Pitfalls of Short-selling Shares1789 Words   |  7 Pageswould need to preserve their reputation and pay for the negative publicity with higher funding costs (Smith, 2012). Issues of unethical conflict of interest faced by Negative Research Firms (â€Å"NRFs†) The Negative Research Firms (NRFs) are firms that provide free research report on â€Å"business fraud, accounting fraud, and fundamental problems† (Research, n.d.). The negative research of the companies will lead to an almost instantaneous reduction in their share prices. These NRFs short-sell the sharesRead MoreEssay on Role of Managerial Accounting10330 Words   |  42 PagesChapter 01 The Changing Role of Managerial Accounting in a Dynamic Business Environment    True / False Questions    1.  Controlling involves the coordination of daily business functions within an organization.   True  Ã‚  Ã‚  Ã‚  False    2.  Measuring the performance of managers and subunits is not an objective of managerial accounting.   True  Ã‚  Ã‚  Ã‚  False    3.  Middle-level managers would likely be considered internal users of accounting information rather than external users.   True  Ã‚  Ã‚  Ã‚  False Read MoreAccounting1024 Words   |  5 PagesQuestion 1:   * Proficient-level:   * There are several important functions performed in an organization, among which accounting is one of them. Define the accounting function and discuss how it differs from double-entry bookkeeping. Answer: According to the Dictionary of Accounting Terms, Accounting is defined as a one step process of recording, measuring, interpreting and communicating financial data by preparing financial statements in order to reflect financial condition and operating

The Extent to Which Teachers Help Their EC Students in...

Literature Review The main purpose of the study is it to determine the extent to which teachers help their EC students in regular classroom settings. When speaking of EC students I am more addressing the ESL students. Literacy Before children learn to use language to let their needs and wants be known they first learn to read, how can a child communicate without the resources they need to express themselves before they have the skills needed to do so? Studies show how to overcome one challenging situation but there are people in the world who are faced with two adversities in life. Literacy in today’s society is more demanding than it was in the past. Literacy instruction needs to improve in every area, because many students do not have the skills needed to succeed in everyday life (Meltzer, Smith Clark, 2001). Research has showed that by the year 2020, over seventy-five percent of every job will require people to have a higher education than just the average high school diploma (Bottoms, 2002). For students with low literacy it will make it very challenging to achieve this new requirement. Therefore these students are not able to cope in society and turn to a negative life style (Van Ngo, 2001). A student who is literate has the ability to gain knowledge and to give knowledge to their family and friends (Meltzer, Smith Clark, 2001). Literate students are more skillful at making the right decision because they are well informed. A large number of individuals lack inShow MoreRelatedEffective Assessment For Exceptional Ebd Students4570 Words   |  19 PagesEffective assessment for exceptional EBD students A best practice for assessment is a process of addressing the emotional and behavioral concerns of a student. In short, the student would be referred to a Response to Intervention Team (RTI) to determine what school based supports and or interventions could be put into place to help the student. If the interventions are not successful, then the student can be referred for EC evaluations to determine if they are in need of special education servicesRead MoreThe Effects Of Physical Activity On Childhood Obesity3263 Words   |  14 Pages To what extent does physical activity play a role in childhood obesity? Eduardo San Jorge 2723761 DIE 4564 Abstract Obesity has grown exponentially worldwide over the last 20 years and is an increasing global epidemic. Overweight and obesity are most evident and most likely to be problems in children, impacting both their physical and psychological development and overall health. Having excessive body fat is a characteristic of the obese and overweight populationRead Morecoaching and mentoring Essay4634 Words   |  19 Pagessupport them as they enter an organisation. â€Å" off-line help by one person to another in making significant transitions in knowledge, work or thinking† Clutterbuck,D Megginson (1999)p3 The mentor teacher has the greatest influence on the development of the learner as a teaching professional. This responsibility is a highly significant one. The knowledge, time, and involvement that is required to make this experience a valuable one for teachers, coaches and mentors is much appreciated by the educationalRead MoreTeaching Problems15782 Words   |  64 PagesPRIMARY SCHOOL TEACHERS AND THE PROBLEMS FACED WITH TEACHING THE ENGLISH LANGUAGE An analysis of the obstacles in the way of effective pupil-centred teaching and learning of the English language in Tanzanian government primary school with recommendations Katy Allen MBE Director, Village Education Project Kilimanjaro Presented at The Forum on Community of Practice of Learner Centred Learning in Tanzania held at the Tanzanian Episcopal Conference Centre, Kurasini 18th – 19th August 2008 PRIMARYRead MoreThe Effect of Information Technology on Human Life5123 Words   |  21 Pagesï » ¿How Information Technology Has Effected Each Part Of Human Life 1.1 Introduction: Present day information era has given lots of freedoms to the citizens, which was not probable without the arrival of this age. The users of Information Systems have willingly available information, for example, full Encyclopedia Britannica in one CD with all types of sà ¸ °Ã  ¸â€¢arch fà ¸ °Ã  ¸â€¢aturà ¸ °Ã  ¸â€¢s is availablà ¸ °Ã  ¸â€¢, pointing towards corrà ¸ °Ã  ¸â€¢ct information within thà ¸ °Ã  ¸â€¢ right timà ¸ °Ã  ¸â€¢. Picture doing this with the book version of the EncyclopediaRead MoreCase Study148348 Words   |  594 Pagesresponsible for the content of third party internet sites. ISBN: 978-0-273-73557-1 (printed) ISBN: 978-0-273-73552-6 (web) All rights reserved. Permission is hereby given for the material in this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. In all other cases, no part of this publication may be reproduced, stored in a retrieval system, o r transmitted in any form or by any means, electronic, mechanicalRead MoreAn Introduction to Hydrophonics and Controlled Environment Agriculture40110 Words   |  161 Pagesworld. Possibly one of the first examples of protected agriculture. Built by King Nebuchadnezzar II on the east bank of the Euphrates River in the middle of the desert for one of his wives. Renditions suggest a series of terraced growing areas in which water is supplied by a â€Å"chain pump† lift system from the river below. *Several hundred years B.C. – Egyptian hieroglyphs tell of the people growing plants in water culture, possibly papyrus (for paper) and lotus. *372-287 B.C. Theophrastus – One ofRead MoreCase Study for Management Accounting36918 Words   |  148 Pagesother authors who submitted cases to the conference. I also thank members of the editorial board for their help in reviewing cases: Tom Albright, Wayne Bremser, Paul Juras, Ken Merchant, Gary Sundem and, especially, Larry Carr and Jim Mackey. I am grateful to the other conference organizers, Steve Hansen, K. Sivaramakrishnan and Naomi Soderstrom for their advice and help. I am grateful for the help of Leslie Estelle at the IMA for her work in putting these cases into Management Accounting Quarterly.Read MoreCase Study for Management Accounting36912 Words   |  148 Pagesother authors who submitted cases to the conference. I also thank members of the editorial board for their help in reviewing cases: Tom Albright, Wayne Bremser, Paul Juras, Ken Merchant, Gary Sundem and, especially, Larry Carr and Jim Mackey. I am grateful to the other conference organizers, Steve Hansen, K. Sivaramakrishnan and Naomi Soderstrom for their advice and help. I am grateful for the help of Leslie Estelle at the IMA for her work in putting these cases into Management Accounting Quarterly.Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesEarly Theories of Motivation 203 Hierarchy of Needs Theory 203 †¢ Theory X and Theory Y 205 †¢ Two-Factor Theory 205 †¢ McClelland’s Theory of Needs 207 Contemporary Theories of Motivation 208 Self-Determination Theory 208 †¢ Job Engagement 211 †¢ Goal-Setting Theory 212 †¢ Self-Efficacy Theory 215 †¢ Reinforcement Theory 218 †¢ Equity Theory/Organizational Justice 219 †¢ Expectancy Theory 224 Integrating Contemporary Theories of Motivation 226 Summary and Implications for Managers 228 S A L Self-Assessment

Health Care Ethics for Manual and Intellectual - myassignmenthelp

Question: Discuss about theHealth Care Ethics for Manual and Intellectual Skills. Answer: Introduction The selected scenario for this paper is case study 1, which describes the incidence of Henry and Jim. Henry is a physiotherapist while Jim is a patient who has undergone bilateral keen replacement. Henry discontinues Jims treatment at one point and reports a case of a surgeon who arrives at work smelling alcohol. Firstly, the assignment will identify ethical issues in the case study. Secondly, it will analyse the issues and conflicts. Thirdly, the assignment will present a discussion of professional codes. Fourthly, it will discuss human dignity and human rights. Fifthly, the assignment will present an evaluation of ethical principles. Lastly, it will offer recommendations for professional practice. The ethical issues at stake in the chosen case study There are two main ethical issues in the selected case study. First, one of the surgeons regularly arrives to work smelling alcohol, including in those days on which he performs surgery. When a health care provider loses, through illness or other impairment, the capacity to maintain the baseline manual and intellectual skills needed to accomplish their ethical obligations, they should cease clinical practice to promote and enhance the health-related interests of their patients. All the medical practitioners have a professional duty to be alert to any impairment and to limit their practice correspondingly. Specifically, surgeons should understand and promote the delicacy of touch, quickness of eyesight and steadiness of hand, which are important to the successful performance of an operation (Jones McCullough, 2012). Second, Henry decided to discontinue Jims treatment because he had a waiting list of patients who required his assistance. In this case, Henry did not have a genuine reason to discontinue the treatment even if Jim had shown little improvement. Based on professional ethics, a health care provider should strive to do good to promote the well-being of their patients regardless of the ensuing situation. Besides, the society expects care providers to uphold a certain level of ethics when dealing with patients. Conclusively, the act of discontinuing treatment and being drunk at work are critical ethical conditions. The medical profession as a public trust should retain and enhance standards of practice for the benefit of existing and future clients. An ethical perspective on the issues Deontology is the primary ethical perspective on the ethical issues identified in the case study. Based on the deontology perspective, Henry should not discontinue the treatment while the drunkard surgeon should cease operation. Deontology is ethics of duty where an action is of more importance than the outcome. Harm is completely unacceptable regardless of its implications. The deontology concept was first delineated by Immanuel Kant and thus popularly known as Kantian deontology (Misselbrook, 2013). In some instances, the action of a deontologist might be appropriate for a person but may not produce good outcomes for the society. The medical practice cultivates the principle of deontology, and thus the relationship and interaction between a physician and a patient are deontological. A context of medical negligence occurs when deontology is breached (Mandal, Ponnambath, Parija, 2016). The concept of deontology guides medical practitioners to do good to patients at all times. Henry should thus continue assisting Jim irrespective of the outcome. Another perspective is the Egalitarianism, which proposes the theory of distributive justice. The basic objective of equality is to compensate for people having challenging family circumstances, born with poor endowments or suffering from diseases and accidents (Ekmeki Arda, 2015). Clinicians thus have a duty to promote equality based on these perspectives. Discrimination against patients due to their personal lives should be avoided when offering care. This concept supports the argument that Henry should reconsider his position. Discussion of the ethical issues from the perspectives of: The requirement to respect human dignity and human rights; Healthcare presents a challenge to respect human dignity and human rights because those seeking health care are mainly restricted in expressing their dignity. Patients might be restricted in expressing their dignity due to their ill health and the conditions needed by healthcare (Jones D. , 2015). In the case study, Henry and the drunkard surgeon should express the respect for human dignity as well as human rights. Human rights perspectives that apply to patient care are the right to attain high standards of health and civil rights. A patient has the right to highest attainable health standards. Besides, a patient should be free from inhumane treatment and torture. Inhumane treatment limits a patients right to receive better care. Discontinuance of treatment in the case study can be viewed as inhumane because the physician is limiting the patients right to quality health care. Human rights further focus attention on the right of socially precluded groups to be free from discriminatio n in the delivery of health care. On the other hand, the rights of the health providers should also be observed and promoted in a health care setting. The fundamental rights for physicians are freedom of association as well as the enjoyment of a decent work environment (Cohen Ezer, 2013). This argument does not insinuate that the actions of Henry are justified; however, he has the right to better working conditions. My future professions codes of ethics/professional conduct and professional standards; The case study has prompted me to consider three professional standards that would be applicable in the future. These professional standards are empathy, humanness and benevolence. Empirical evidence suggests that medical practitioners, mainly nurses, always experience dilemmas in their practice (Shahriari Baloochestani, 2014). Hence, professional standards are fundamental to address such dilemmas. For instance, in the case study, Henry experienced a dilemma on whether to uphold his previous decision of discontinuing care or reconsider his position. The principle of benevolence entails being kind to patients, accommodating their views and expressing tolerance. In addition, benevolence cultivates the culture of deriving enjoyment from serving others and viewing the medical practice as charitable work rather than a profit making practice. In my future practice, I will practice the benevolence virtue and avoid focusing on profit-making. Empathy is also a fundamental aspect of medical p ractice specifically in delivering quality health care. Healthcare professionals, who observe empathy, enter the patients world of illness and suffering, experience the condition and then help the patient to recover from the illness. It entails not only emotions response to the patients suffering but also a passion for the patient (Marcum, 2013). Humanness will guide me to be more caring when offering care. The virtue of humanness emphasizes on treating the patient as a human and upholding their dignity. The combination of empathy, humanness and benevolence will be vital in handling dilemmas in practice and making appropriate decisions to avoid ethical issues. One ethical theory I have studied in the unit The ethical issues in the case study can be analyzed based on Utilitarianism, one of the theories I studied in the unit. In Utilitarianism, a decision is selected depending on the greatest amount of benefit gotten for the largest number of persons. The Utilitarianism approach is also referred as consequentialist because the outcome dictates the morality of an action (Tordjman, 2017). In the case of Henry, he can discontinue Jims treatment and focus on assisting the patients who are on the waiting list. This decision could result in harm to Jim, but the net outcome is a maximum benefit because the patients who are on the waiting list will be assisted. A utilitarian approach is always driven by calculated benefits or harms for a decision or act based on evidence (Petrini, 2010). Studies have provided examples of situations where utilitarian can be applied. For instance, a hospital may set a target for resuscitation of premature newborns depending on the available resources and time. Pe rhaps the most elaborate instance of utilitarian occurs in instances of disasters. A hospital might decide to focus on assisting the people who are affected by disaster instead of treating an outpatient client. There are two versions of utilitarian theory including rule and act utilitarianism (Playford, Roberts, Playford, 2015). In act utilitarianism, a decision is made for each incidence after evaluating the benefits and harms enhancing overall good outcome. Before a decision is made, the potential benefits and harms to the patient are considered, without evaluating the past evidence or experience. This method of decision-making result in time and resource wastage and a decision is prone to bias. On the other hand, in rule utilitarianism, an analysis of the potential benefits and harms is not conducted. The incidence when Henry decided to discontinue Jims treatment was ruled utilitarianism. This method of decision making is efficient compared to act utilitarianism. The principles of health care ethics Several professional codes of ethics and professional codes of conduct apply to the issues identified in the case study. Henry failed to observe the principle of beneficence. Beneficence is an act of mercy and kindness with an aim to do good to other people. Virtually all professionals have the basic moral imperative of being merciful to others and doing right. In the context of a doctor-patient relationship, the doctor must value the well-being as well as the interest of the patient. In medical practice, beneficence is among one of the primary ethics (Kinsinger, 2009). Another principle of health care ethics that applies to the case study is non-maleficence. According to the principle of non-maleficence, a provider should not do any harm. As such, clinicians should avoid delivering ineffective treatments or exhibiting malice towards patients (Page, 2012). However, many appropriate and useful interventions have the potential of causing harm, which makes the principle of nonmaleficenc e less useful to physicians. The principle of nonmaleficence can be used in collaboration with the principle of beneficence to enhance the benefits for the patient and prevent harm. Further, respect for patient autonomy applies to the case study. Henry was informed that Jim is not following his exercise program at home and decided to discontinue his treatment. Henry did not exhibit the respect for patient autonomy in this case. The principle of respect for patient autonomy entails allowing patients to make their personal decisions concerning which health care interventions or treatment they will receive (Entwistle, Carter, Cribb, McCaffery, 2010). Autonomy in medical practice entails allowing competent adults to make informed decisions concerning their medical care. Physicians who practice the respect for patient autonomy first seek consent before initiating any form of intervention. Recommendations for professional practice There are two primary recommendations for health professionals in the case study. Henry should reconsider his earlier decision of discontinuing Jims treatment. He should discuss the issue with Jim as well as Sally, the practice manager. Then Sally can refer the issue of the drunkard surgeon to the hospital chief-of-staff. Recusal is not a suggestion that the professionals will be shirking their duties. On the contrary, it means that they have decided to act with the expected level of professionalism of physicians in health care institutions. It is evident that health care providers can experience a wide range of ethical issues in practice settings (Richardson, 2015). Just like several of ethical issues that have been identified in the case study. A physiotherapist might need to trade-off what is appropriate for the clients because of regulations and insufficient benefits. They should, however, do that while achieving best practice standards. Henry, Sally and the concerned surgeon sho uld attempt to understand the morals of any decision. They should acknowledge that ethics is an issue without a wrong or right answer (Berry, 2014). The ethics are influenced by personal ethics, professional code of ethics, legal requirements and professional code of conduct. Conclusion As discussed in this paper, case study 1 presents classical examples of ethical issues in medical practice. Ethics entails a professions moral judgment about what is right or wrong in a particular scenario. Henry has been guided by the principle of utilitarianism rather than deontology. The virtues of beneficence, respect for patient autonomy and nonmaleficence have been compromised in the case study. However, the case study has offered insights on my future professional practice. Hence, in the future, I will embrace and promote the virtues of humaneness, benevolence and empathy. The recommendations for this scenario focus on the observation of legal requirements, professional conduct and ethics. References Berry, J. (2014). Ethical practice. The Canadian Veterinary Journal , 55 (1), 1187-1190. Cohen, J., Ezer, T. (2013). Human rights in patient care: A theoretical and practical framework. Health and human rights , 15 (2), 7-19. Ekmeki, P., Arda, B. (2015). Luck Egalitarianism, Individual Responsibility and Health. Balkan medical journal , 32 (3), 244-254. Entwistle, V., Carter, S., Cribb, A., McCaffery, K. (2010). Supporting patient autonomy: the importance of clinician-patient relationships. Journal of general internal medicine , 25 (7), 741-745. Jones, D. (2015). Human Dignity in Healthcare: A Virtue Ethics Approach. The New Bioethics , 21 (1), 87-97. Jones, J., McCullough, L. (2012). The question of an impaired surgeon dilemma. Journal of vascular surgery , 56 (6), 1761-1762. Kinsinger, F. (2009). Beneficence and the professional's moral imperative. Journal of chiropractic humanities , 16 (1), 44-46. Mandal, J., Ponnambath, D., Parija, S. (2016). Utilitarian and deontological ethics in medicine. Tropical parasitology , 6 (1), 5. Marcum, J. A. (2013). The Role of Empathy and Wisdom in Medical Practice and Pedagogy: Confronting the Hidden Curriculum. Journal of Biomedical Education , 1-8. Misselbrook, D. (2013). Duty, Kant, and deontology. Br J Gen Pract , 63 (609), 211. Page, K. (2012). The four principles: Can they be measured and do they predict ethical decision making? BMC medical ethics , 13 (1), 10. Petrini, C. (2010). Theoretical models and operational frameworks in public health ethics. International journal of environmental research and public health , 7 (1), 189-202. Playford, R., Roberts, T., Playford, E. (2015). Deontological and utilitarian ethics: a brief introduction in the context of disorders of consciousness. Disability and rehabilitation , 37 (21), 2006-2011. Richardson, R. (2015). Ethical issues in physical therapy. Current reviews in musculoskeletal medicine , 8 (2), 118-121. Shahriari, M., Baloochestani, E. (2014). Applying professional values: the perspective of nurses of Isfahan hospitals. Journal of medical ethics and history of medicine , 7 (1). Tordjman, G. (2017). Issues in Bioethics: A Brief History and Overview. Issues in Bioethics , 1-77.