bluuebunny/crossref_metadata_2025 huggingface dataset:
Relationship Between Firm Valuation, Business Practices and Earnings Management: A Meta-Analysis
Authors:   Indian Institute of Technology, India, Ranjitha Ajay , Madhumathi R ,   Indian Institute of Technology, India
Published: September 2021

The objective of this paper is to meta-analyze the result of relevant literature capturing the relationship measured in terms of correlation coefficient between valuation and earnings management; business practices (corporate governance) and earnings management; select business practices (financial constraints, credit quality, diversification strategy, product market compeition) and earnings management. We examined 30 empirical studies for the period 2006 to 2015 reflecting 53 correlations among the variables. The result indicates that corporate governance measured using governance index, audit opinion, institutional ownership, family ownership, promoter ownership, dual share, board size, CEO duality and board index have a significant negative relationship with earnings management. This signifies that an effective governance mechanism reduces the extent of earnings management in the firm. The moderator analysis confirmed that the result is similar across different measures of earnings management. In addition, select business practices (product market competition, financial constraints, credit ratings, diversification strategy) show a significant negative relationship with earnings management. Keywords: earnings management, firm valuation, business practices, meta-analysis
Audit Committee Characteristics and their Impact on Intellectual Capital Disclosure: A Study of Listed Manufacturing Companies in Sri Lanka
Authors:   Department of Accounting, Faculty of Management Studies & Commerce, University of Jaffna, Sri Lanka, Balasundaram Nimalathasan
Published: September 2021

In the today’s knowledge based economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing IC information in annual reports that do not show the real financial position of a company, is a main problem in Sri Lankan companies. The objective of this study was to find out the impact of audit committee characteristics on Intellectual Capital Disclosure (ICD) of listed companies on the Colombo Stock Exchange (CSE) for a period of five- years from 2012/2013 to 2017/2018. The ICD index comprised of 30 items in terms of Relational Capital Disclosure (RCD), Structural Capital Disclosure (SCD) and Human Capital Disclosure (HCD). The data was analyzed using correlations and regression analysis. Most of the Sri Lankan Listed companies disclosed ICD in text, sentences, pictures, tables and graphs in line with the Global Reporting Initiative (GRI) guidelines in their annual reports. ICD was measured by a disclosure index score. The independent variables comprised various forms of audit committee characteristics: audit committee size, frequency of audit committee meetings and audit committee independence. The study confirms that the size of the audit committee and audit committee meetings are important attributes to explain ICD in Sri Lanka. However, the study found a negative significant relationship between ICD and audit committee independence. Keywords: audit committee independence, audit committee meeting, audit committee size, intellectual capital disclosure
Building a More Intimate Connection Between Spirituality and Quality Service Performance at Work
Authors:   Kulliyah of Languages and Management, International Islamic University Malaysia, Johor, Malaysia, Saad Mazni , Ahmad Shah Norliana ,   Faculty of Business and Accountancy, Universiti Selangor, Selangor, Malaysia, Mohamed Mohan Noor Malinda ,   Faculty of Business and Accountancy, Universiti Selangor, Selangor, Malaysia, Poniran Halimi ,   Faculty of Business and Accountancy, Universiti Selangor, Selangor, Malaysia
Published: September 2021

One of the biggest challenges in tertiary education is that lecturers need to be versatile and able to quickly adapt to different challenges in many different functions or activities such as recruiting new student. Moreover, a higher timetable load may contribute to emotional stress, and lecturers need to know how to work with unpredictable situations like difficult students or office politics. Thus, lecturers need a huge support system in place to deal with these situations at work, but information on lecturers’ coping abilities, specifically referred to as spiritual intelligence (SQ) is limited and not yet understood. Therefore, this study aims to examine how the SQ affects performance of lecturers in privately-owned universities by measuring the quality services. Based on the questionnaires distributed to lecturers in selected privately-owned universities, this study found that the SQ level among the young lecturers was quite high. It was also revealed that all sub-dimensions of SQ were positive and also significantly affected the performance of the lecturers. The standardised coefficient beta values indicated that the sub-dimensions of Transcendence contributed to 37%, while Meaning contributed to 31% Service Quality. Keywords: service quality, spiritual intelligence, privately-owned university, Malaysia
Impact of Corporate Governance Practices on Corporate Social Responsibility: Evidence from Listed Banks, Finance and Insurance Companies in Sri Lanka
Authors:   Department of Financial Management, University of Jaffna, Sri Lanka, Kengatharan Lingesiya , Sivakaran Thangarasa ,   Department of Financial Management, University of Jaffna, Sri Lanka
Published: September 2021

The objective of this study is to examine the impact of corporate governance practices on corporate social responsibility of the listed banks, finance and insurance companies in Sri Lanka over the period of 2013 to 2017. A sample of 20 firms out of 72 banks, finance and insurance firms listed on the Colombo Stock Exchange was considered for this study. The study utilized secondary data which were collected from annual reports of the sampled firm. Corporate social responsibility was measured by a 40-item disclose index. Corporate governance practices were measured by board size, board independence, women on board and size of audit committee. Return on assets and firm size were considered as control variables. Results of the study revealed that independent directors, return on assets and firm size have significantly positively influenced corporate social responsibility. Board size, women on the board and size of audit committee have not shown any significant impact on corporate social responsibility. The result of this study is deemed to benefit external investors and shareholders who will be able to know that how the firm committed their Corporate Social Responsible activities rather than profit maximization. Further the finding is useful for interested people such as public, government, and other financial institutions. Moreover, it will help to future researchers for further investigation related to this topic. Keywords: corporate social responsibility, corporate governance practices, stakeholder theory
Presenting The Model of Tax Compliance: The Role of Social-Psychological Factors
Authors:   Department of Management, Sari Branch, Islamic Azad University, Iran, Jolodar Seyyed Yaser Ebrahimian , Ahmadi Masoud ,   Department of Management, Sari Branch, Islamic Azad University, Iran, Imankhan Niloofar ,   Department of Management, Firoozkuh Branch, Islamic Azad University, Iran
Published: September 2021

Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. In this regard, the purpose of this research is to exploration the main internal and psychological factors affecting on tax compliance and in return try to present the tax compliance model. The statistical population of this study included 2900 legal persons of Sari tax administration in Iran who shall be liable to Value-Added Tax (VAT). The sampling technique in this study was stratified random sampling and the sample size comprises of 550 legal persons. The findings revealed a significant and positive impact of tax fairness, taxpayers' attitude, trust in authorities and tax morale on tax compliance. Furthermore, the results of the study showed that tax compliance is largely determined by tax morale. Moreover, the results suggest that tax authorities should take more concentration on tax fairness for creating favorable attitude in taxpayers, enhancing trust in authorities and improvement of morale obligation. Keywords: tax compliance, taxpayers’ attitude, tax fairness, tax morale
A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach
Authors:   University of Burgundy, France, Wegmann Gregory
Published: September 2021

This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology designed shows common points and similarities of the methods observed and their strategic dimensions. Some of the methods studied are more or less useful for practitioners, according to the situation of their companies. Keywords: strategic cost management, activity-based costing, typology
Establishing an Effective Internal Control System for Fraud Prevention: A Structured Literature Review
Authors:   Faculty of Accountancy, Universiti Teknologi MARA, Malaysia, Abdul Rahman Nor Hafizah , Hamzah Noradiva ,   School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Jamaluddin Adibah ,   Faculty of Accountancy, Universiti Teknologi MARA, Malaysia, Aziz Khairul Azman ,   School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia
Published: September 2021

This study presents a structured literature review of an effective internal control system. The purpose of this study is to explore and review articles in the field of internal control effectiveness using the Guthrie, Ricceri and Dumay (2012)’s framework. The literature indicates that effective internal control can reasonably reduce business risks and prevent occurrence of fraud. This paper reports findings, based on articles on internal control effectiveness published from 2000 to 2018. The review process was conducted in five stages, (1) formulation of research objectives to determine the classifications, boundaries, and definition; (2) the selection of journals; (3) the examination of the title and abstract of selected articles; (4) pilot test and adapted classification and (5) the classification to establish a range of descriptive statistics in order to understand the patterns emerging from the reviewed articles. The finding provide a basis for several aspects of future research of internal control effectiveness in assessing business risks for prevention of fraud. Keywords: structured literature review, internal control, fraud prevention
Appearance, Disappearance and Reappearance of Activity Based Costing: A Case Study from a Sri Lankan Manufacturing Firm
Authors:   University of Colombo, Sri Lanka, Wijerathne Chamali , Gooneratne Tharusha ,   University of Colombo, Sri Lanka
Published: September 2021

The purpose of this paper was to identify why activity based costing (ABC) implementation in organizations at times do not continue despite their early interest, but later regain importance. Using the qualitative case study approach, the paper explored the reasons for the appearance, disappearance and reappearance of ABC drawing field data from a Sri Lankan porcelain manufacturing firms, called Gamma. Guided by the theoretical underpinnings of the Actor-Network Theory (ANT), and the translation process therein, we follow organizational managers (human actors) and their interactions with various objects and systems (non-human actors) within the particular context of Gamma, during the different phases of the ABC project. Our findings suggest that the appearance, disappearance and reappearance of ABC have been shaped by a network of actors comprising both humans and non-humans, and that the implementation and continuation of ABC is constrained by the interests of these various actors both inside and outside of the firm. While most prior research has focused on a single phase of ABC implementation, such as the success or the failure, this study brings out its reappearance, following a phase of appearance and disappearance, hence it is a useful addition to prior literature. Furthermore, the findings of this research have important implications for practitioners who are striving to revive projects, such as ABC in organizations. Keywords: activity based costing, appearance, disappearance, reappearance, actor-network theory, case study
Personal Cost of Reporting and Status of Wrongdoer: Experimental Study of Whistleblowing Intention
Authors:   Universitas Kristen Satya Wacana Salatiga, Indonesia, Vinancia Claudia Vinska , Utami Intiyas ,   Universitas Kristen Satya Wacana Salatiga, Indonesia, Mohamed Nafsiah ,   Universiti Teknologi MARA, Malaysia
Published: September 2021

Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that whistleblowing intentions will be higher in personal cost of reporting and the status of the wrongdoer low compared to personal cost of reporting and status of wrongdoer high. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe. Keywords: personal cost of reporting, status of wrongdoer, whistleblowing intention
Effective Corporate Governance Mechanisms, Ownership Structure and Financial Reporting Quality: Evidence from Oman
Authors:   Faculty of Administrative Sciences, Seiyun University, Hadramout, Yemen, Amrah Muneer Rajab , Obaid Mohammed Mahdi ,   Tunku Puteri Intan Safinaz, School of Accountancy, Universiti Utara Malaysia
Published: September 2021

This study aimed to examine the relationship between corporate governance effectiveness and financial reporting quality among family and non-family owned companies in the Sultanate of Oman. This study used a panel dataset for 68 companies listed on the Muscat Securities Market for 6 years from 2013 to 2018. The study contributes to the literature by extending previous financial reporting quality with a consideration of the Sultanate of Oman business environment where family ownership control is more common. Additionally, this study contributes by using a composite measure of corporate governance mechanisms to capture the combined effect of corporate governance effectiveness on the propensity of financial reporting quality, based on the agency's theoretical framework. This study is based on the difference between family and non-family owned firms with Type I and Type II agency problems, with differences in ownership and control. This study contributes to the literature by examining the influences of corporate governance effectiveness on financial reporting quality, which is expected to be different between family and non-family firms. The empirical results indicate that the association between corporate governance effectiveness and its financial reporting quality is positive and significant for both, the full sample as well as the non-family firms. However, this relationship appears to be weaker for family owned firms. Keywords: corporate governance effectiveness, financial reporting quality family and non-family firms, Oman
An Empirical Analysis of Online Shopping Behavior in India: A Demographic Perspective
Authors:   Madan Mohan Malaviya University of Technology, Uttar Pradesh, India, Bhatt Sonia
Published: September 2021

The e-commerce market of the world is growing at a very fast rate. High internet access rate, increased smart-phone users’ rate, growing mobile internet users’ rate, reduced smart-phone cost and added internet speed has enabled online shopping too much user-friendly and easier in recent years. The purpose of this paper is to investigate the role of demographic variables of the customers in affecting online shopping behavior. With the help of an extensive literature review, hypotheses were formulated for seven demographic variables i.e. age, gender, marital status, location, level of education, income per month and occupation. With the help of a survey method 542 responses were collected from three different locations New Delhi, Gorakhpur and Mumbai. A chi-square test was performed for checking the association between demographic variables and attitude of online shoppers towards online shopping. A significant positive association was observed between level of education and level of income with the online shopping behavior of the consumers. Based on the empirical findings, this paper includes managerial suggestions for stimulating online shopping behavior among consumers. Keywords: online shopping, online shopping behavior, demographics, E-shopping behavior
The Italian Master in Clinical Bioethics Consultation: 2013-2020 Experience
Authors:   ", Sacchini Dario ,   Associate Professor, Università Cattolica del Sacro Cuore, Rome, Italy E-mail: dario.sacchini@unicatt.it", Refolo Pietro ,   Università Cattolica del Sacro Cuore, Rome, Italy, Corsano Barbara ,   Università Cattolica del Sacro Cuore, Rome, Italy, Picozzi Mario ,   Università dell'Insubria, Varese, Italy, Pegoraro Renzo ,   Fondazione Lanza, Padua, Italy, Iannone Maria Teresa ,   Ospedale San Giovanni Calibita Fatebenefratelli, Rome, Italy, Tambone Vittoradolfo ,   Università Campus Bio-medico, Rome, Italy, dei Tos Gian Antonio ,   Local Health and Social Care Unit no 7 Veneto Region, Trevio, Italy, Buccelli Claudio ,   Università degli Studi di Napoli Federico II, Naples, Italy, Spagnolo Antonio G. ,   Università Cattolica del Sacro Cuore, Rome, Italy
Published: September 2021

"This work is aimed at critically illustring the eight-year experience of the Master in “Clinical Bioethics Consultation” (2013-2020). This advanced second-level Master was promoted in 2013 by the Catholic University of the Sacred Heart of Rome, and co-worked by other Italian clinical as well as academic institutions (University Campus Bio-medico of Rome, Insubria University of Varese, “Federico II” University of Naples, Lanza Foundation of Padua, Local Health and Social Care Unit n. 7 (ULSS) of Veneto Region, Treviso; Ospedale San Giovanni Calibita Fatebenefratelli – Isola Tiberina, Rome, and Italian Group for clinical ethics consultation (GIBCE)). To this aim, it first will discuss two points: on the one hand, an epistemological one, i.e. the justification of the activity of ethics consultant in clinical settings supported by the authors; on the other hand, a pedagogical one, i.e. the identification of the learning needs clinical bioethics gives birth to. The second part of the work will focus on the experience of the Master, explaining its basic features (objectives, methods, contents, evaluation tools, etc), offering a critical review, and identifying the challenges this initiative has to face in the next future. "
Ethical Considerations and Practical Implications in Romanian Covid-19 Vaccination Campaign
Authors:   National Institute of Public Health, Regional Public Health Center Cluj, Cluj-Napoca, Romania, Sandu Petru , Aluaș Maria ,   University of Medicine and Pharmacy Iuliu Hațieganu, Department of Oral Health, Cluj-Napoca, Romania, Cherecheș Răzvan M. ,   University Babeș-Bolyai, Faculty of Political, Administrative and Communication Sciences, Department of Public Health, Cluj-Napoca, Romania
Published: September 2021

"Besides its undoubtable significant contribution to morbidity and mortality worldwide, the COVID-19 pandemic has had numerous political, social, economic, and public health implications. Vaccination, an already long debated public health ethics theme, has reoccurred in force, as the efforts of the scientific community to curb the pandemic resulted in a viable vaccine less than one year since COVID-19 was declared a pandemic. High-level, international negotiations dictated states’ COVID-19 vaccine availability in the first few months, therefore each national Government had to develop and deploy vaccination campaigns prioritizing certain population categories. This paper aims to present Romanian COVID-19 vaccination campaign, from its inception to the present days, by focusing on the ethical considerations (e.g. prioritization, coercion, non-discrimination) and their practical implications ( e.g. vaccination hesitancy, rates, fake news). Like most countries in the European Community, Romania has initially adopted a Rawlsian approach to vaccination, prioritizing the older adults and the individuals with chronic conditions. However, unlike other European countries, coercion was not considered in any form (e.g. extended mobility facilities for the vaccinated), more recently incentives such as food vouchers being discussed. The impact of these decisions on the vaccination rates and hesitancy are discussed in the context of other European countries examples of vaccination campaigns. "
Allocating Resources in Cancer Care During Pandemic. Findings from a Qualitative Interview Study with Oncologists and Ethical Analysis
Authors:   Researcher, Institute of History and Ethics of Medicine, Martin Luther University Halle-Wittenberg, Halle, Germany, E-mail: sabine.sommerlatte@medizin.uni-halle.de, Sommerlatte Sabine , Kraeft Anna-Lena ,   Ruhr University Bochum, Department for Hematology, Oncology and Palliative Care  St. Josef-Hospital Bochum, Germany, Lugnier Celine ,   Ruhr University Bochum, Department for Hematology, Oncology and Palliative Care  St. Josef-Hospital Bochum, Germany, Reinacher-Schick Anke ,   Ruhr University Bochum, Department for Hematology, Oncology and Palliative Care  St. Josef-Hospital Bochum, Germany, Schildmann Jan ,   Institute of History and Ethics of Medicine, Martin Luther University Halle-Wittenberg, Halle, Germany
Published: September 2021

"Allocation of health resources towards the treatment of patients with COVID-19 may affect the quality of care for non-COVID-19 patients. Several medical societies representing cancer health professionals have issued statements on priority setting in cancer care in the wake of the Sars-CoV-2 outbreak (1, 2). However, there is a lack of empirical data on how resources are prioritized in cancer care and which criteria are taken into consideration by those involved in decision making. In this paper we will present findings from qualitative interviews conducted with oncologists in Germany between February and July 2021. Transcripts of interviews are analysed following principles of qualitative content analysis based on Kuckartz (3). According to preliminary analysis of the first five interviews conducted three major topics emerge: 1. Experiences with scarcity regarding selected diagnostic procedures and treatment. 2. Material and procedural criteria for priority setting and decisions on deviations of standards of care. 3. Effects of priority setting on coping and psycho-social support. We will discuss findings with regards to their possible contribution to an empirical and normative founded guidance for priority setting in cancer care in times of Sars-CoV-2 outbreak and comparable events. 1. Deutsche Gesellschaft für Hämatologie und Onkologie. Coronavirus-Infektion (COVID-19) bei Patienten mit Blut- und rebserkrankungen. https://www.onkopedia.com/de/onkopedia/guidelines/coronavirus-infektion-covid-19-bei-patient-innen-mit-blut-und-krebserkrankungen/@@guideline/html/index.html 2. Marron JM, Joffe S, Jagsi R et al. Ethics and Resource Scarcity: ASCO Recommendations for the Oncology Community During the COVID19 Pandemic. J Clin Onc. April 28 2020, doi:10.1200/JCO.20.00960 3. Kuckartz, U. (2018). Qualitative Inhaltsanalyse. Methoden, Praxis, Computer¬unterstützung (4th ed.). Beltz Juventa. "
Ethics of Home Monitoring During the Corona Crisis: Promoting Patient Empowerment? Lessons from the Pandemic
Authors:   ", Specker Jona J. ,   Dr. (postdoc researcher), Erasmus Medical Center, Rotterdam, the Netherlands,   E-mail: j.specker@erasmusmc.nl ", Bolt Ineke L.L.E. ,   "Dr. (assistant professor), Erasmus Medical Center, Rotterdam, the Netherlands; E-mail: l.bolt@erasmusmc.nl "
Published: September 2021

"The development and use of home monitoring or remote patient monitoring has rapidly evolved due to scaling down of face-to-face patient care during the corona pandemic. Home monitoring systems for Covid-19 as well as for other conditions are proliferating. One of the stated goals of home monitoring systems is to promote patient empowerment. However, this concept is hardly well defined and often used in a rhetorical way. In this presentation, we will discuss the findings of our empirical study into the views of patients, healthcare professionals and policy makers regarding patient empowerment. We report on the results of two case studies of home monitoring systems in the Netherlands implemented during the corona crisis, in which we study, first, what patients, healthcare professionals and policy makers understand patient empowerment to be, and second, whether they think patient empowerment is actually promoted in these contexts. Finally, we will describe different interpretations or degrees of patient empowerment – compliant, concordant, and collaborative - and normatively argue for home monitoring systems that promote optimal patient empowerment. "
How to Train and Assess the Quality of Facilitators for Moral Case Deliberation? Experiences with and Evaluation of Self-Reflection and Observation Forms for Facilitators of Moral Case Deliberation
Authors:   ", Stolper Margreet ,   Assistant Professor, Amsterdam UMC, The Netherlands E-mail: m.stolper@amsterdamumc.nl ", Molewijk Bert ,   Amsterdam UMC, The Netherlands
Published: September 2021

"In Europe, Moral Case Deliberation (MCD) has been well-known and established as a form of Clinical Ethics Support (CES) and implemented in many international (health care) institutions. Since 2007 Amsterdam UMC organizes training for professionals to become a facilitator of MCD. To support and asses the development of those future facilitators MCD, an instrument has been developed which can be used by both trainees and trainers. The instrument consists of a self-reflection form and an observation form. Both forms are almost identical and contain a part of open questions reflecting upon the personal learning goals of the trainee and a part of 56 closed questions. The part of closed questions contains concrete descriptions of preferred skills and attitude of the MCD facilitator trainee, related to MCD in general and the specific steps of the Dilemma method and the Socratic Dialogue in particular. Special attention is being paid to concrete actions for fostering a dialogue and deepening the moral inquiry. The instrument can also be used by trained and more experienced facilitators of MCD to reflect upon their acquired skills and attitude, and indirectly on the quality of CES they provide. In this presentation we will present the instrument and share our experiences in using the two forms in order to train and assess (the quality of) facilitators of MCD. Furthermore, we will present preliminary results of the analysis of more than 1200 forms collected in the past decade from trainings on national and international level. "
Case Study of the Moral Dilemma: Orthodox Christianity vs. New Reproductive Technologies
Authors:   PhD student, Minin Pedagogical Nizhny Novgorod University, Nizhny Novgorod, Russia, E-mail: romanscript@yandex.ru, Tarabrin Roman
Published: September 2021

"Contemporary Health Care poses a lot of challenges, which sometimes are incompatible with the maintenance of the Christian faith. The report aims to analyze the discussions in the Russian Orthodox community to find the solution to the question: Does the participation of Orthodox infertile couples in Reproductive technologies (e.g. In Vitro Fertilization - IVF) coordinate with traditional Christian morality? Nowadays the Orthodox community is divided into conservatives, who are totally against being involved in IVF, and liberals, who suppose that some of the variants of IVF are admissible. The report provides an analysis of bioethical issues of Reproductive Technologies from the Orthodox point of view. The author posits that the dilemma discussed is false. It’s possible to avoid grievous ethical problems while using IVF. All of them are not equal. Some aspects are absolutely inappropriate. Others, falling short of the mark but not too far, still might be permitted due to the dispensation to a suffering person. The author discusses conservative and liberal arguments, which were articulated in the International Congress of Orthodox Doctors (2015) and at a panel discussion of Inter-Council Presence of Russian Orthodox Church (2017 – 2019). Cases of Orthodox infertile couples counseled by the author will show the need for some flexibility in resolving these issues. In the report the following cases of counseling will be discussed: A) Surrogacy in case of Snow Flakes Adoption); B) Ectogenesis – growing embryos and fetuses in artificial wombs; C) Cryopreservation of embryos; D) the use of IVF in secondary infertility. The work was done within the project of the Russian Science Foundation “Problems of bioethics in the historical context and socio-cultural dynamics of society” (№ 18-78-10018), carried out based on FSBEI HE PRMU MOH Russia. "
The Transfer of Knowledge in a Trustworthy Doctor-Patient Interaction: A Philosophical Problem
Authors:   ", Consolandi Monica ,   Ph.D. Student, Università Vita-Salute San Raffaele, Milan, Italy,   E-mail: monica.consolandi@studenti.unisr.it "
Published: September 2021

"The effectiveness of medical evidence is largely dependent on the ability to communicate that evidence to the science-users, mostly patients. Like in many fields of science, also in medicine trust is one of the most important components of doctor-patient interaction. Cultivation of patient trust is, in turn, primarily a linguistic activity, subject to linguistic norms and conventions. Doctor-patient interaction has been at the core of a growing discussion during the past few years, especially in the context of innovations in evidence-based methods and related to the applicability of clinical guidelines derived from those methods. In Italy, this debate resulted in a recent law (n.219/2017), which declares that “the care and trusting relationship between doctor and patient which is based on the informed consent is promoted and enhanced” (art.1) and that “the time of the communication between doctor and patient is a time of care” (art.8). This new kind of perspective on communication between physicians and patients has led to several questions, above all (i) what is the best definition of trust? and (ii) how achieve a trusting relationship? According to a strictly philosophical point of view, it implies how to successfully communicate imperfect evidence and risk to patients who are in a position of epistemic asymmetry with respect to the doctors; it is problematic because it involves a transfer of complex knowledge of risks and uncertainties from experts to laypeople. The paper investigates the difficulties in communicating medical evidence associated with risk and uncertainties of diagnosis and treatment. "
Self-Tracking as a Threat to Solidary Healthcare? A Power-Critical Approach Towards Solidarity in Digitalized Health Care
Authors:   PhD Student, Carl von Ossietzky University of Oldenburg, Germany, Ellerich-Groppe Niklas ,   E-mail: niklas.ellerich-groppe@uni-oldenburg.de
Published: September 2021

"Smart technologies enable an increasing personalization of health care services. This becomes salient in the phenomenon of self-tracking: Health- and fitness-tracking devices are used to control and optimize individual health behavior and to facilitate individually tailored medical prevention and care. While the insurance industry takes an interest in self-tracking data and promises better tariffs and bonus points for those with a healthy lifestyle, consumer protectors warn against personalized risks, discrimination and eroding solidarity. However, the concept of solidarity involved in these debates is often still less than clear, especially with regard to its normative implications and associated power-relations. Against this backdrop, I propose and discuss a power-critical perspective on solidarity in digitalized health care. In an exploratory approach, I first map the relevant power-relations in conjunction with self-tracking data in the insurance industry. As I will argue, these power-relations need critical reflection as they challenge common understandings of solidarity and thus the normative foundations of the welfare state. To this purpose, I provide an outline of a power-critical approach towards solidarity focusing especially on aspects of reciprocity and shared values as fundamental components of solidarity that are closely linked to power relations. Such an approach can help to re-conceptualize solidarity in the context of digitalized health care and thus provide a basis for critical analyses in smart bioethics. "
Informed Consent for Organ Transplantation in Older Adults: Are Patient Decision Aids the Solution for Successful Implementation of Shared Decision-Making in Transplant Clinical Practice?
Authors:   Doctoral Fellow, MSc, MAS, Center for Clinical Ethics, Department of Biotechnologies and Life Sciences, University of Insubria, Varese, Italy, Grossi Alessandra Agnese ,   E-mail: grossiaa@gmail.com, Nicoli Federico ,   Center for Clinical Ethics, Department of Biotechnologies and Life Sciences, University of Insubria, Varese, Italy; 2. Clinical Ethics Service, Domus Salutis Clinic, Teresa Camplani Foundation, Brescia, Italy, Testa Jacopo ,   Center for Clinical Ethics, Department of Biotechnologies and Life Sciences, University of Insubria, Varese, Italy; 2. Infectious Diseases Unit, Busto Arsizio Hospital, ASST-Valleolona, Busto Arsizio (VA), Italy, Picozzi Mario ,   Center for Clinical Ethics, Department of Biotechnologies and Life Sciences, University of Insubria, Varese, Italy
Published: September 2021

"Informed consent (IC) in older adults (≥ 70 years of age) is often complex. This holds even truer in the setting of organ transplantation (OTx), requiring patients to be informed of the risks and benefits associated with multiple options: whether or not to pursue a transplant, to opt for a living – where appropriate – or deceased donor, to consider a variety of choices concerning the potential for poorer organ quality or increased risk of disease transmission and others. IC overlaps with shared decision-making (SDM) in the presence of high-risk procedures, with low levels of certainty, and when two or more treatment alternatives exist. Patient decision aids (PDAs) (i.e. paper-based/electronic evidence-based tools) have been developed to complement and enhance SDM in clinical practice. Studies have proven PDAs to be an effective means to improve transplant knowledge, to foster patient participation, and to diminish decisional conflict across different settings in OTx. However, research is lacking on the effectiveness and appropriateness of these tools in older adults, which are increasingly entitled to receive OTx. The objective of our work is 1) to present the challenges posed by the use of PDAs in this group of patients and 2) to identify gaps so as to inform the agenda for research on this emergent issue. Our findings suggest that future studies should aim to the development, implementation and evaluation of PDAs for the oldest, more vulnerable segments of this specific patient population. "
Supporting Ethical Decision Making – A Tool for Ethical Reflection on Care Technologies
Authors:   Dr., Institut Mensch, Ethik und Wissenschaft, Berlin, Germany, Grüber Katrin ,   E-mail: grueber@imew.de, Loevskaya Elena ,   Institut Mensch, Ethik und Wissenschaft, Berlin, Germany
Published: September 2021

"The tool FreTiP (Fragen zur ethischen Reflexion von digitalen Technologien in der Pflegepraxis – questions on ethical reflection of digital technologies in nursing practice) was developed in 2020 by the Institute Mensch, Ethik und Wissenschaft (IMEW) as part of ELSI research in the PPZ-Berlin project. Our aim was to develop an instrument that stimulates and supports ethical reflection processes in the application of digital care innovation technologies in practice. Ethical considerations are part of everyday (nursing) life, are closely interwoven with other aspects and are therefore difficult to recognise as such. The starting thesis of our work was that actors in care act on the basis of value concepts that they are more or less aware of. An ethics that is consciously integrated into everyday care takes into account all aspects that are relevant for an action or decision. In this respect, it is important to look at ethics in context and not to understand “ethics” as something isolated, coming from outside. Based on this, the development of the instrument should not consist of “breaking down” ethical concepts and theories to practice, but of ethically locating, structuring and making applicable the experiences, questions and needs of the actors working in nursing practice. Thus, FreTiP is not only to be considered practice-oriented, but also to a certain extent practice-based. The instrument was designed to be suitable for everyday care in clinics, care facilities and in the home context. FreTiP was developed as a low-threshold instrument that can be used flexibly and that takes into account the perspective of patients as well as carers. The development of the instrument was preceded by a triangulated study that included a literature review, interviews and (non-)participatory observations. In the paper, experiences with the ethical reflection tool FreTiP will be presented. "
Ethical Aspects in Animal Assisted Therapy in Psychiatry
Authors:   ", Isailă Oana Maria ,   Assistant Professor, “Carol Davila “ University of Medicine and Pharmacy Bucharest, Romania,   E-mail: oana_maria.isaila@yahoo.com ", Hostiuc Sorin ,   “Carol Davila” University of Medicine and Pharmacy Bucharest, Romania, Curcă George Cristian ,   “Carol Davila” University of Medicine and Pharmacy Bucharest, Romania
Published: September 2021

"Animal-assisted therapy is a complementary therapy in which an animal that meets certain well-defined criteria is an integral part of the therapeutic process. It has proven its positive contribution in treating disorders such as ADHD, autism spectrum disorders, depression, anxiety, panic attacks, PTSD, phobias, suicidal ideation. Human-animal interaction lowers stress, anxiety and increases quality of life. The therapy animal, in order to have the expected motivating role, must have a balanced personality and want to interact with people. In this sense, it goes through training programs based on obedience and desensitization to certain stimuli. This peculiar context raises ethical issues for the patient and the animal co-therapist, which requires setting boundaries. Although the legal framework sets out the elements on animal welfare, ethical issues that arise for animals are: the animal species that may be involved, limiting their freedom, endangering their welfare, the risk of exploitation (which can lead to their fatigue and burn-out), the type of interaction -which must be voluntary, bidirectional. Regarding the patient, in addition to the aspects related to beneficence and nonmaleficence, there are issues in obtaining an adequate informed consent (targeting possible allergies, some religious / cultural beliefs incompatible with this type of therapy). Thus, animal-assisted therapy must take into account the benefits of both parties involved, without instrumentalizing the animals. "
Attitudes Towards Assisted Suicide Among Hospital Workers: Results of a Large Multiprofessional Survey in French-Speaking Switzerland
Authors:   Associate Professor, Lausanne University Hospital and University of Lausanne, Switzerland, Jox Ralf J. ,   E-mail: ralf.jox@chuv.ch
Published: September 2021

"Background: Worldwide, assisted dying is currently on the rise. For health care professionals (HCP), this raises questions regarding roles and responsibilities. Switzerland is a social laboratory for a non-medicalized form of suicide assistance (SA). Aims: To describe experiences and attitudes of Swiss HCP toward SA in the hospital setting and to identify associated factors. Methods: An online questionnaire survey targeted all HCP involved in patient care at two tertiary hospitals in French-speaking Switzerland. The primary outcome was a favorable attitude toward SA. Associated factors were assessed using logistic regression. Results: A total of 5127 professionals responded (37.1%). The sample was representative of the hospitals, with 74% being female, 52% nurses, 23% physicians and 25% other professions. 69% supported the view that each HCP should have the choice to participate or not in SA. The majority favored access to SA in case of severe somatic illnesses, irrespective of prognosis, but less for patients with mental disorders or healthy seniors. 60% of all HCP were generally ready to be involved in SA, but only 30% of physicians would prescribe a lethal substance. 58% of HCP would consider assisted suicide for themselves in certain circumstances. Independent factors associated with a favorable attitude toward SA were: younger age, graduation in Switzerland, non-physician profession. Working in palliative care or being protestant was associated with a less favorable attitude. Conclusion: The diverse attitudes of HCP suggest that the Swiss model of SA may have to be reconsidered, including the question about the participation of hospital workers. "
Considering the Role and Nature of Empathy, Compassion and Trust in the Era of AI in Healthcare
Authors:   ", Kerasidou Angeliki ,   Senior Fellow, The Ethox Centre, University of Oxford, United Kingdom E-mail: angeliki.kerasidou@ethox.ox.ac.uk"
Published: September 2021

"Empathy, compassion and trust are fundamental values of a patient-centred, relational model of care. In recent years, quest for greater efficiency, including economic efficiency, has often resulted in the side-lining of these values, making their practice difficult. Artificial Intelligence (AI) is increasingly entering healthcare promising greater efficiency and more free time for healthcare professionals to focus on the humanist side of care, including fostering trust relationships and engaging with patients with empathy and compassion. This paper problematises the vision of efficient, empathetic and trustworthy care put forward by the AI proponents. It suggests that AI has the potential to fundamental alter the way in which empathy compassion and trust are currently considered and practiced. Moving forward, it is important to re-evaluate whether and how these values could be incorporated and exercised in an era of AI healthcare, but most importantly to re-examine what kind of healthcare society ought to promote. "
Learning Practical Wisdom from Moral Case Deliberation Through Morisprudence
Authors:   ", Kole Jos ,   PhD, Radboud university medical center, Nijmegen, The Netherlands E-mail: jos.kole@radboudumc.nl"
Published: September 2021

"Moral case deliberation is regularly used as a teaching method at our medical school. Besides we facilitate moral case deliberation on the ward in our hospital. In both instances, our assumption is that practicing moral case deliberation will assist our (future) healthcare professionals to cultivate the virtue of practical wisdom. But, is this assumption, right? The answer to this question requires both empirical research and conceptual analysis. This paper focuses on the latter. The claim defended is that we can elucidate the relation between moral case deliberation and practical wisdom through an analysis of so called morisprudence. We start with discussing two divergent but related interpretations of morisprudence: one introduced by Toulmin and Jonsen, related to casuistry, and one related to a Dutch interpretation with a strong relation to moral case deliberation. The combination of the both interpretations shed new light on the conceptual connections between cultivating prudence (practical wisdom) and moral case deliberation, but it also provides new insights into the individual and collective dimensions of practical wisdom, of character formation within organizational contexts. Finally, it may have consequences for how moral case deliberation should actually be employed to teach practical wisdom. "
Looking at Overtreatment in Esthetic Dentistry as a Professional and Business Approach
Authors:   ", Mester Alexandru ,   Lecturer, Department of Oral Health, University of Medicine and Pharmacy “Iuliu Hatieganu”, Cluj-Napoca, Romania,   E-mail: alexandrumester@yahoo.com ", Aluas Maria ,   Department of Oral Health, University of Medicine and Pharmacy “Iuliu Hatieganu”, Cluj-Napoca, Romania, Bordea Roxana ,   Department of Oral Health, University of Medicine and Pharmacy “Iuliu Hatieganu”, Cluj-Napoca, Romania, Lucaciu Ondine ,   Department of Oral Health, University of Medicine and Pharmacy “Iuliu Hatieganu”, Cluj-Napoca, Romania
Published: September 2021

"Dental practitioners, sometimes, are facing patient’s requests to overtreatment care, which in many situations is completely unnecessary or even dangerous/ risky/ disproportionate to the patient’s (oral) health state/condition. It can include procedures such as: teeth whitening, removal of amalgam fillings, closing diastema, veneers, dental extractions, root canal treatment, dental implants or fixed orthodontic appliances. It is known that dentistry practice belongs to two different and conflicting worlds, medical and business. In front of such situations, dentists should decide the right way of doing their job: being a medical doctor and treating patients or doing business and executing exactly what patients are asking for. Due to these facts, this presentation aims to: 1) identify the main issues related to this dilemma of dentists and 2) offer a better perspective on realizing dental esthetics treatments without jeopardize the oral health of the patient, but also the dentist’s profession and professional integrity. "