Sunday, December 29, 2019

Minor s Rights Of Health Care - 936 Words

Minor’s Rights in Health Care Mikelle L. DiLorenzo Grand Valley State University In nursing, it is not uncommon to encounter situations where nurses must make ethical decisions based on legal and ethical principles. These situations often are seen in pediatric nursing when there are conflicting views between the parents and their child. For example, Mike is a 15-year-old boy who has been diagnosed again with acute myelocytic leukemia (AML) and is to continue another taxing round of chemotherapy. Mike confines to his nurse he would like to discontinue treatment. Meanwhile, his parents are adamant that treatment continues. The nurse must make the decision whether to terminate or continue with Mike’s chemotherapy. The situation described above is an ethical dilemma due to the conflicting principles (Burkhardt Nathaniel, 2008). If the nurse refuses to give Mike the chemotherapy, he or she is violating the legal power parents have to give informed medical consent for their children. However, if the nurse gives the chemotherapy they lose the trusting relationship between nurse and patient. The purpose of this paper is to explore the ethical principles and legal issues related to Mike’s situation of a nurse and how it affects their ethical decision on whether to continue or discontinue Mike’s chemotherapy. Ethical Principles Ethical principles in nursing are truths that are based off the belief that all individuals value the respect of others (Burkhardt Nathaniel,Show MoreRelatedThe Right Of Privacy Vs. Medical Ethics1153 Words   |  5 PagesThe Right of Privacy v. Medical Ethics Child abuse and neglect can result from physical, emotional, or sexual harm. Most often, child harm originates from the presence of an action (abuse) rather than the absence of it (neglect). Physical abuse involves a non-accidental harming of a child, verbal abuse involves harming or threats of harm to a child. Child abuse and neglect is defined by the State of South Wisconsin as â€Å"the physical abuse, sexual abuse, willful cruelty, unlawful corporal punishmentRead MoreConsent American Counsel Association ( Aca )1445 Words   |  6 PagesThe client s right to give informed consent American Counsel Association (ACA) B.5b. state â€Å"Counselors inform parents and legal guardians about the role of counselors and the confidential nature of the counseling relationship, consistent with current legal and custodial arrangements† (p.7). 27-65-103 Legally able to give informed consent Counselors are required by law to take a proactive approach to ensure informed consent is properly applied in accordance with (IAW) Mental Health Act ColoradoRead MoreConsidering The Ethics Of Minors And Birth Control1281 Words   |  6 PagesConsidering the Ethics of Minors and Birth Control Introduction A 16-year-old girl visits a birth control clinic and asks to be put on the pill. Since she is a minor, the clinic doctor who writes the prescription for her notifies her parents of the action. As of the year 2016, there are only 26 states that allow minors to obtain contraceptives without parental consent. There are 20 states that allow certain minors to obtain contraceptives without parental consent and those include minors that are marriedRead MoreWhy Do Minors Have The Right?1737 Words   |  7 Pagesbetween minors and their constitutional rights has risen again, the present battlefield; hospitals. Do minors have the right to refuse a life saving treatment such as chemotherapy, or is this a matter for parents and doctors? Minors are not competent enough to understand the consequences of refusing treatment and what that can do to their futures. The constitution established what a legal adult is; someone over the age of 18 years old. However there are no set rules for minors or whatRead MoreThe Abortion For A Minor1198 Words   |  5 Pagesconsent to an abortion for a minor. Abortion for minors is a major public health concern in the United States. There are more than 300,000 births to teens each year, increasing the risk of both the mother and the baby’s health. Abortions on minors have raised political, clinical, social, and economic awareness. In order to make effective changes to abortion for the minor one must produce empirical evidence, to evaluate policy options for persons involved in public health policy and legislation. InRead MoreAn Ethical Dilemm The Patient s Right Care1429 Words   |  6 Pages An Ethical Dilemma: The Patient’s Right to Refuse Care Theresa Ho Samuel Merritt University Introduction There are many ethical principles healthcare professionals must keep in mind for their patients: autonomy, beneficence, nonmaleficence, justice, fidelity, and veracity (Chitty Black, 2014). These principles may collide with one another and cause the fine line of ethics to be blurred. The principle of autonomy asserts that patients have the right and freedom to determine their own actionsRead MoreThe Importance of Patients Rights1287 Words   |  5 Pages Patients Rights Being a patient you have a certain right, for example if you were in an accident of some sort, you, as a patient, have a right to choose what is going to happen to you, but what would happen if you were to be brain dead, than your family members could choose what happens to you or your husband, but thats only if you havent signed a will saying what you want to happen with yourself. Some people believe that we dont need rights when we are hurt and that we shouldRead MoreParental Decision-Making Essay example1517 Words   |  7 PagesAmerica indicate that minors under the age of eighteen, unless medically emancipated, must have the medical consent of their parent or parents before any health care decision can be made (Boonstra Nash, 2000). These laws do not include health sensitive medical care like prescriptions for contraception, abortion of fetus, pregnancy care or drug addiction rehabilitation. Pediatric nurses are in a unique position that serves as the facilitator of patient c are and patient care decision-making betweenRead MoreWomen s Rights And Health Care1713 Words   |  7 Pages especially when it comes to health issues. The unavoidable, yet quite simple realities of breastfeeding, menstruation, menopause, along with pregnancy require special scrutiny from medical experts. Those medical specialties are generally referred as gynecologists or obstetrics, who focus on the exclusive needs of a female’s reproductive health throughout their lifespan. Historically, the health needs of women have been disregarded as well as their fundamental rights. However, over the past few decadesRead MoreTeenage Pregnancy Is A Controversial Concept795 Words   |  4 Pages I agree with the doctors informing the young girls’ guardians because the girl is under their care, she is a minor, and they must know what is going on. Some people though, have different opinions. Many people believe that telling the parents their teen is pregnant is the correct decision. This is because most teenagers don’t fully understand how much responsibility and time goes into providing care for a baby. She is too young to make her own decisions and needs contraceptive advice from her

Friday, December 20, 2019

The Reasons For Teaching As A Profession - 913 Words

Personal satisfaction, enjoyment of the subject matter, and the desire to work with young people has been the central reasons for individuals choosing teaching as a profession (Curtis Wise, 2012). Teachers believe that by working with young people can make a difference in the lives of those young people. Teaching provides a sense of purpose. Teachers have the opportunity to build a student’s confidence, help to shape dreams, provide redirection, and impact knowledge and wisdom on a daily basis (Fried, 2013). Teachers use their personalities and expertise to inspire and leave lasting impressions on students (Lewis, 2015). Teacher who are comfortable in their school environment believe that teaching allows them to stay connected with young people (Curtis Wise, 2012). Teaching more variety than most professions, no two days are the same. Teachers enjoy the light bulb moment when students learn a new concept or connect concepts (Marsh, 2015). Teaching is view by many teac hers as an energizing profession because of the challenges education bring. Teacher have to face and solve a multitude of problems on a daily basis, which in turn makes them life-long learners (Lewis, 2015). Thirty-two percent of teachers view teaching as fun because of the creativity they are allowed to bring into the classroom (Marsh, 2015). The love of their subject filters over into the classroom and to other teachers. Teachers also help to encourage other teachers to be more creative andShow MoreRelatedMehta s Second Justification For Assigning Teachers863 Words   |  4 PagesMehta’s second justification for characterizing teachers as a â€Å"semi-profession† is teachers’ ineffectiveness in acting as â€Å"guardians of the public good†. For instance, because many other professions were increasingly perceived as more interested in protecting their members than in improving their practice, â€Å"education has been unable to convince the public that a specialized body of knowledge is required for teaching, authority, more than most professionals depends on a perceived commitment to helpingRead MoreTeacher Professionalism And The Vocational Culture Of Te aching1728 Words   |  7 PagesProfessionalism and the Vocational Culture of Teaching ‘Teaching has never been recognised as a profession mainly because of its inability to promote and demonstrate a distinctive expertise’ (Beck, 2008). The status of teaching has always been seen as an uncertain position, according to Etzioni, he characterised it as one of the ‘semi – professions’ (Etzioni, 1969). Teaching definitely struggled to get the same degree of professional independency as professions like medicine and law (Braun, 2012). TheRead MoreTenure, A Significant Reward Of The Teachers994 Words   |  4 PagesWhen the number of teachers is not enough for teaching requirement. We have to improve our teachers’ quality as well as academic freedom. Before tenure, teachers could be fired by personal, religious, race, political reasons, or the teachers’ public speak-outs. In the early 19th century, the National Education Association introduced tenure. Tenure is simply a contractual right to protect teachers from unfair expulsion for arbitrary or wrongful reasons (Robertson, 465). Furthermore, tenure is grantedRead MoreTenure, A Significant Reward Of Teachers985 Words   |  4 Pages When the number of teacher is not enough for teaching requirement. We have to improve our teachers’ quality as well as academic freedom. Before tenure, teachers could be fired by personal, religious, race, political reasons, or the teachers’ public speak-outs. In the early 19th century, the National Education Association introduced tenure. Tenure is just a contractual right to protect teachers from unfair expulsion for arbitrary or wrongful reasons (Robertson, 465). Furthermore, tenure is grantedRead MoreIn The Book, Careers In The Classroom By Sylvia Mei-Ling1328 Words   |  6 Pagesto decide to stay or leave the profession. Through my reading, I learned about the profession and why people choose it, I recognized many issues and situations I did not yet know occurred in the classroom and realized how this info rmation will help me in my future career. I learned that there are a lot of stresses placed on educators. The author described that inner-city schools find themselves to be one of the hardest places for educators when it comes to teaching. This is because these schoolsRead MoreEssay on The Teaching Profession1654 Words   |  7 PagesThe Teaching Profession Becoming an educator, especially in recent years has been considered one of the most demanding yet rewarding professions in the work force today. Teaching, with its benefits and intellectual motives has risen to become one of the most sought after jobs in society. But even after taking such rewards into consideration, one might want to analyze how time consuming and emotionally draining teaching young people may turn out to be. Along with its rewards and demands, teachingRead MoreSome Characteristics Of A Profession1241 Words   |  5 Pagescharacteristics of a profession include a job where: services are provided to clients, when workers have a unique knowledge base and skills grounded in research and practice in the field of interest, when the workers have obtained higher levels of education through both traditional assessments as well as authentic assessments, and that the workers in these professions uphold a standard code of ethics while on the job. Also, workers whose jobs are considered to be â€Å"professions† traditionally have controlRead MoreTenure, A Significant Reward For Teachers1388 Words   |  6 Pagesdemand for teaching, the student/teacher ratio will rise. In order to recruit teachers more effectively, we need to improve the training programs and the teachers rights. In the early 19th century, the National Education Association introduced tenure. Before tenure, teachers could be fired for religion, race, political standing, personal reasons, and for voicing their opinions. Tenure is simply a contractual right to protect teachers from unfair expulsion for arbitrary or unjustified reasons (RobertsonRead MoreGuidelines And Standardization Of The Teaching Profession782 Words   |  4 PagesThe teaching profession like many other professions, including medicine and law require well defined strategies to ensure that the objectives are achieved in the long ran. For this reason, various frameworks have been developed to help ensure that th ere are some guidelines and standardization. Applying these standards have proven as helpful in many instances as explained below. Applying a framework to provide guidance in the teaching profession is necessary and beneficial in several ways, whichRead MoreTurnover of Public School Teachers in the United States Essay1340 Words   |  6 Pagesteachers treatment. The turnover of public school teachers will refer to the rate at which the state, which is the teacher’s employer, gain or loses teachers. This is determined further by how long the teachers tend to stay in the teaching profession before moving to other professions or locations. This paper will attempt to evaluate the level of turnover of public school teachers in the United States. Fundamentally, the first question one should seek an answer is; what factors would need to be studied

Thursday, December 12, 2019

Car Fringe Benefits Statutory

Question: Discuss about the Car Fringe Benefits Statutory. Answer: The relevant information from the case study given is highlighted as shown below. Fred, an Australian tax resident has liquidated Blue Mountains located holiday home at a price of $ 800,000 in FY2016. It is noteworthy that both the contract for sale of holiday home and receipts of proceeds have been enacted in the same financial year at a gap of almost six months, and hence the capital gains if any would be taken into consideration in FY2016 only. Fred took ownership of this home almost couple of decade ago in March 1987 and the price paid at that time was $ 100,000. In relation to the holiday home , there are other costs besides the purchase cost that Fred has incurred which essentially would contributed to the determination of holiday homes cost base. Besides, it is also known that there are certain capital losses accumulated from FY2015 which have been derived due to shares and antique sale. By taking the above information into cognizance, the core concern is to calculate the capital gains that would fall under the CGT (Capital Gains Tax) ambit in the year FY2016 for an individual taxpayer Fred. CGT applicability Holiday Home The primary step for determination of the CGT liability is to ascertain whether the sale of asset (i.e. holiday home) is liable for application of CGT. In accordance with the thumb rule in this regard, all assets purchased before September 20, 1985 are exempted from the aegis of CGT irrespective of the timing and amount of capital gains (Gilders et. al., 2016). The given holiday home as per the information has been purchased only after the above date and hence the derived capital gains would be CGT applicable. Taxable Capital Gains- Calculation In the quest of capital gains determination, the first endeavour is to ascertain the assets cost base as per Section 110-25. As per this section, the underlying assets cost base is deemed to constitute the below mentioned costs (Nethercott, Richardson Devos, 2016). Asset purchase price Cost incurred in the process of taking possession of asset Cost incurred during asset disposal Construction cost that result in significant increase in asset valuation Expenses for ensuring that owner continue to maintain ownership and possession of the underlying asset. With regards to the given holiday home, the cost base can be ascertained in the following manner. Buying price of Holiday Home (1987) = $ 100,000 Cost incurred in the process of taking possession of asset = 1,000 (Legal Fees) + 2,000(Stamp Duty) = $3,000 Cost incurred during asset disposal = 1,100 (Legal Fees) + 9,900 Real Estate Agent Commission = $ 11,000 Cost incurred during construction of garage = $ 20,000 Hence, Holiday Homes cost base (Section 110-25) = 100,000 + 3,000 + 11,000 + 20,000 = $ 134,000 It is known that the holiday home was purchased before 1999 and also Freds status is that of an individual taxpayer. Hence, the available methods for computation of taxable capital gains would include discount method and indexation method (Deutsch et. al., 2015). However, out of the above two methods, Fred can minimise his derivable capital gains by the application of discount method as it allows for concession to the tune of 50% in capital gains which is not present in the indexation method as it solely relies on adjustment of cost base in the wake of inflation differential (Section 115-25, 114-1) (Barkoczy, 2015). Proceeds realised from home liquidation = $800,000 Holiday homes cost base = $ 134,000 Capital gains on Holiday Home sale = Proceeds realised from home liquidation Holiday homes cost base = 800,000 134,000 = $666,000 Additionally, it is also known that a capital loss of $ 10,000 is available from FY2015 which arose due to share investments. Due to the comparable nature of share and property as asset classes, the capital losses can be mutually settled and thus in this case, firstly the net capital gains would be ascertained and based on the same the discount method would be applied for deriving the taxable gains for FY2016 as indicated below (Sadiq et. al., 2014). Net Capital Gains after adjustment of previous capital losses = 666,000 10,000 = $656,000 Concession of 50% as per discount method = 0.5*656000 = $ 328,000 Hence, taxable capital gains for Fred (FY2016) = 656000 - 328000= $ 328,000 Antique vase contributing to capital loss of $ 10,000 in FY2015 As per the provided information, the capital loss in FY2015 of $ 10,000 instead of being caused by shares is now caused due to antique vase sale. The taxable capital gains in this case would undergo a change as losses arising from antique are to be balanced against the future gains caused in the same segment i.e. antiques. Clearly, holiday home is a property asset that lies outside the ambit of antiques and therefore the FY2015 capital loss would not be adjusted in this year but would rather be extended to the next year for balancing against any potential gains from selling of antique item (CCH, 2013). Net Capital Gains after adjustment of previous capital losses = 666,000 0 = $666,000 Concession of 50% as per discount method = 0.5*666000 = $ 333,000 Hence, taxable capital gains for Fred (FY2016) = 656000 - 333000= $ 333,000 If employer of a firm extends non-cash benefits (of personal nature) to their employees specifically in the course of the employment, then these are entitled as fringe benefits. However, the fringe benefits lead to the incidence of the fringe benefits tax (FBT) liability on behalf of the employer. The application of this liability is governed by the Fringe Benefits Tax Assessment Act, 1986 (Wilmot, 2012). According to the given case facts, employer Periwinkle has potentially issued fringe benefits to her employee Emma in the following regard. Car fringe benefits Loan fringe benefits Expense fringe benefits (Bathtub related) FBT liability for employer Periwinkle on the account of given fringe benefits Car fringe benefits Employer Periwinkle bought a car in May 1, 2015 with the cost of $33,000. The car was passed on the same date to Emma. The company had not mentioned any restriction for the usage of the car. Emma utilized car for personal use and thus, same FBT liability is valid on Periwinkle under the car fringe benefits of the section 8 of FBTAA, 1986 (Barkoczy, 2015). FBT value (Car fringe benefits) is examined based on the mentioned formula (Section 9, Division 2B) (Deutsch et. al., 2015) FBT value = Base value of car car accessibility for employees in days Statutory % Gross up factor Cost of car for employer ( in the year 2015) $ 33,000 Cost incurred during annual repairing in FY2016$550 Base value of car = Cost of car for employer Cost incurred during annual repairing = 33000 - 550 $ 32,450 Statutory percentage would be taken as 20%, if the vehicle is purchased after April 1, 2014, irrespective of the usage in days and distance covered by the car in the given financial year (ATO, 2016b). In the present case, car is acquired by Periwinkle in May 1, 2015, which is after April 1, 2014. Statutory % for the car (For FY2016) 20% The total number of accessible days would be calculated for the duration of FY2016. Car was acquired by Emma on May1, 2015 not from April 1, 2015 and hence, the days counted as 335 for the year. Additionally, car was not available for Emma for the 5 days when it was sent for the annual repairing. It is noteworthy that the airport parking period of ten days would not be deductible from the total number of car accessible days for Emma, because she was out of town and hence could not use the car, but she had the accessibility for the car (CCH, 2013). Car accessibility for Emma in days (in FY2016) = 335 5 330 days FBT value (Car fringe benefits) = FBT base value of car car accessibility for employees in days Statutory % Gross up factor = 32450 2.1463 $12,593.80 FBT liability to be paid by Periwinkle = FBT value (Car fringe benefits) 0.49 = 12593.80 0.49 $6,171 Loan fringe benefits On September 1, 2015, Periwinkle extended the loan amount of $500,000 to her employee Emma. The interest rate decided by Periwinkle is 4.45%. For the financial year FY2016 the benchmark interest rate specified by RBA is 5.65% (ATO, 2015). Hence, the offered interest rate is less than the specified interest rate i.e. 5.65%. Therefore, the loan fringe benefits are extended to Emma on account of savings in interest cost and related FBT liability on employer would be levied (Section16, Division 4A) (Sadiq et. al., 2014). Loan amount issued to Emma $500,000 Interest amount based on benchmark interest rate (set by Reserve Bank of Australia) =0.0565 500000 $28,250 Interest amount based on charged interest rate by Periwinkle = 0.0445 500000 $ 22,250 Saved interest cost by Emma on the loan taken = Interest amount based on benchmark interest rate - Interest amount based on charged interest rate by Periwinkle =28250 - 22250 $ 6,000 Duration of loan in financial year FY2016 (in days) (Loan issue date was September 1, 2015) 213 Taxable value (loan fringe benefits) = Saved interest cost by Emma on the loan taken Duration of loan (in years) = 6000 $3491.80 Grossed up value of loan fringe benefits given to Emma = Gross up factor Taxable value (loan fringe benefits) = 1.9608 3491.8 $ 6,846.72 FBT liability to be paid by Periwinkle =0.49 6846.72 $3,354.9 If the issued loan amount of $450,000 was utilized for the purpose of earning incremental income by Emma, then the deduction would be claimed for Periwinkle on the interest component of this amount. However, for the amount $50,000, there would be no deduction claimed by Periwinkle since, it was utilized by Emmas husband not by Emma (Barkoczy, 2015). Expense (bathtub) fringe benefits Periwinkle sold the bathtub to Emma at lower rate in comparison to the market sale price, thus, the expense fringe benefits is extended to Emma in the form of bathtub. Manufacturing cost of bathtub by Periwinkle Company $700 Sale price of bathtub in market $2,600 Price at which bathtub sold to Emma $1,300 Expense (bathtub) fringe benefit to Emma = Sale price of bathtub in market - Price at which bathtub sold to Emma = 2600 1300 $1,300 Gross up factor (bathtub) for FY2016 as GST applicable (ATO, 2016a) 2.1463 Grossed up amount (expense fringe benefit) = Expense (bathtub) fringe benefit to Emma Gross up factor =1300 2.1463 $4,078 FBT liability to be paid by Periwinkle =4078 2.1463 $1,998 The amount of $50,000 is now deployed by Emma for buying the shares then this respective amount would be liable for the tax deduction for Periwinkle, if it generates profits for Emma as shown below (Gilders et. al., 2016). Interest amount based on benchmark interest rate (set by Reserve Bank of Australia) =5.65% loan amount =0.0565 50000 $2825 Interest amount based on charged interest rate by Periwinkle = 4.45% loan amount = 0.0445 50000 $ 2,225 Incremental interest cost savings = Interest amount based on benchmark interest rate - Interest amount based on provided interest rate =2825 - 2225 $ 600 FBT liability reduction for employer Periwinkle =600 0.49 $294 References ATO (2015), TD 2015/8, Retrieved on September 21, 2016 from https://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD20158%2FNAT%2FATO%2F00001%22 ATO (2016a), Gross-up rates for FBT, Retrieved on September 21, 2016 from https://www.ato.gov.au/rates/fbt/?page=3 ATO (2016b), Car fringe benefits statutory formula rates, Retrieved on September 21, 2016 from https://www.ato.gov.au/rates/fbt/?page=4 Barkoczy,S. (2015), Foundation of Taxation Law 2015, North Ryde: CCH Publications, CCH (2013), Australian Master Tax Guide 2013, Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P. and Snape, T. (2015), Australian tax handbook ,Pymont: Thomson Reuters Gilders, F., Taylor, J., Walpole, M., Burton, M.. and Ciro, T. (2016), Understanding taxation law 2016, Sydney: LexisNexis/Butterworths. Nethercott, L., Richardson, G. and Devos, K. (2016), Australian Taxation Study Manual 2016, Sydney: Oxford University Press Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., and Ting, A. (2014), ,Principles of Taxation Law 2014, Pymont: Thomson Reuters, Wilmot, C. (2012), FBT Compliance guide, North Ryde: CCH Australia Limited.