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1.
The value that willed body donors provide to medical education is priceless. Their precious gift helps to teach anatomy, spatial relationships between morphological structures, anatomical variation, and professionalism to medical students in a way that plastic models, podcasts, and lectures cannot. They are also an important resource for medical research and a wide variety of postgraduate training opportunities. While many body donation programs throughout the world are nonprofit organizations, there are body donation companies in the United States that sell donors for-profit. These “body brokers” have accumulated large profits from this business. It is incongruous that others would profit from such a priceless, freely donated gift. To prevent this incongruity, it is proposed that the international anatomical community develop a normative culture (a bioethos) for body donation programs. This would involve the conscious and systematic development of ethical principles for the day-to-day policies and practices of institutions that collect and use human bodies. With the development of this bioethos, a cultural shift in how donors are treated would occur and, over time, this would become the normal practice. These principles would become fundamental and foundational for the procurement and use of priceless human tissues.  相似文献   

2.
In China as elsewhere in the world, human bodies and body parts have long been used for a wide range of medical and non-medical purposes. In recent decades, China has played a considerable role in some of the public exhibitions of plastinated bodies and body parts, and the commercial trade in organ donations. These contemporary developments have raised numerous challenging ethical and governance questions. In spite of the growing role of China in these, there have been few studies devoted to Chinese ethical thinking that might govern its policies on the use of human bodies and body parts, and in particular on the issue of commercialization. The present study is an attempt to bridge this gap, and concludes that Confucian thinking stresses the primacy of righteousness over profits and utilities. This conclusion is reached directly by drawing on Confucian ethical responses to the peculiar practice of using human body parts, such as placenta and flesh, as drugs in traditional Chinese medicine in imperial China and what has been called “yili zhibian,” the major Confucian discourse on yi (righteousness or justice) and li (profit or interest) in its long history. The principle of prioritizing righteousness over profit leads to a general moral opposition to the commodification of human bodies and body parts. While Confucianism may not place an absolute prohibition on any such use, it does require that any commercial uses are made subject to the fundamental moral principles, such as righteousness, as well as adequate ethical governance procedures.  相似文献   

3.
Historically, legislature has been utilized to facilitate appropriate use of cadavers in the anatomical sciences. However, cadaver acquisition and use have also been guided by ethically appropriate and morally acceptable principles. Various global and regional frameworks of “ethical practice” guide body donation, including the use of unclaimed bodies by institutions. These frameworks are responsive to, and reciprocal with the various ethical, moral and legal factors that influence the development of body donation programs. This reciprocity supports the notion that anatomists and anatomical societies have a responsibility to advocate for legal reform when required. In this study, two body bequest programs from geopolitically and socially disparate countries are used as cases to contrast existing legal and governance frameworks for body donation and to examine whether anatomists can direct the acquisition of ethically donated cadavers. The study includes an Australian donor program that has exclusively accepted bequests since its inception, and a South African program that has recently transitioned to a bequest system. Elements such as consent by next-of-kin and Inspector of Anatomy, use of unclaimed bodies and ethics committee approval amongst others, are compared. It is acknowledged that legal frameworks for cadaver acquisition generally deliver broad guidance on acceptable utilization of bodies for the anatomical sciences. However, professional discretion is of importance in adapting to societal needs and values. Thus, while anatomists have been able to progress toward more ethical practice than that which is required by the law, they must continue to do so as societal values evolve.  相似文献   

4.
Around the world, the recent introduction of assisted death laws has meant that undertaking medical assistance in dying (MAID) is now an option for some persons wishing to end their life. Some of these people donate their bodies to medical science, and by doing so have created a new route from which donor programs can now receive bodies. Such donations have also illuminated a myriad of novel ethical questions. This article considers the emotive and controversial topic of MAID in relation to body donation, describing the experiences of McMaster University, Canada, where several MAID body donors have been received by the anatomical donor program. It provides background on the development and implementation of MAID in Canada, and describes the experience of staff and students at McMaster to MAID donations. It also explores the relevance of MAID to body donation programs, and discusses several of the ethical challenges facing body donation programs who may encounter MAID body donors. These include the appropriateness of accepting MAID donors, issues with informed consent, the effect of personal engagement with MAID donors, information sharing around MAID donations, governance issues, and negative historical parallels between MAID and euthanasia. Suggestions on how to manage MAID body donation focus on how issues affecting institutions, faculty, and students may be approached utilizing appropriate transparency and communication, some of which may facilitate student professional development around the topic of MAID. It is also suggested that the development of ethically appropriate guidelines on MAID body donations may positively guide the anatomical community.  相似文献   

5.
Little is known regarding the profiles of whole body donors in Muslim majority countries where donation is scarce. Therefore, this study aims to profile registered donors in Turkey by means of a survey. The explored data could be used to improve ongoing campaign efforts and ethical practices such as commemoration services. Registered donors of the donation programs at the two faculties of medicine of Istanbul University were compared with the national population and a cluster analysis was performed to reveal any concealed sub-groups. Data from 188 respondents were analyzed. The majority of registered donors were married (42%), male (65.4%), aged over 50 years (76%), held a tertiary education degree (49.7%), and were irreligious (58.5%). Cluster analysis revealed two groups with significantly different educational levels, marital statuses, and religious choices. Regarding whether their bodies could be used for education or research, the majority (64.5%) of the respondents left the decision to the anatomy department. Similarly, 73.8% approved indefinite use of their organs, body parts and/or skeletons. The respondents were also willing to share their medical history (94.2%) and personal information (81.6%) if needed. Motivational themes for body donation including usefulness, impermanence, religion, awareness, and kinship were devised after a thematic analysis. Among the respondents, 56.5% were registered organ donors and 63.3% were frequent blood donors. The results of this study provide data that may help revising informed consent forms, developing and implementing thanksgiving ceremonies, and selecting additional targets for supporting body donation campaign activities such as organ and blood donation units.  相似文献   

6.
近年来,企业尤其是上市公司频频揭示出舞弊事件,其内部治理成为人们关注的焦点。我国目前虽有对上市公司内部审计相关法律规定,但其规定大多机械式地照搬西方已有理念和做法,不甚符合我国国情。笔者从内部审计法律制度体系、内部审计主体法律制度、内部审计责任法律制度、内部审计监管法律制度等方面提出了具体立法建议。  相似文献   

7.
8.
传统公司法理论认为,公司是以营利为目的的社团法人,是多个投资主体共同出资设立的。但随着后天的一人公司的出现以及实质上一人公司的大量存在,许多西方国家通过立法形式明确了一人公司的合法地位。我国2005年修订后的《公司法》明确规定了一人有限责任公司制度,使我国公司制度更加全面。但是我国立法对此过于简单,仍显许多不足。文章对我国一人公司制度的沿革及一人公司制度的设计进行了论述,并提出了完善我国一人公司制度的建议。  相似文献   

9.
为了揭示制约我国ST、^*ST公司发展的主要经济因素,为我国ST、^*ST公司的扭亏增盈、避免退市提供理论支持.运用因子分析法,以2004年末深沪两市137家ST、^*ST上市公司为样本,做出实证研究,统计处理结果显示:制约我国该类上市公司发展的首要因素是沉重的债务负担,日常经营效益低下,也是制约其发展较为重要的因素,而企业的发展能力、资产运营效益因素则居于较为次要的地位.  相似文献   

10.
Students’ imprudent use of social media might threaten their employability and undermine their emerging professional identities. Most professions acknowledge that any benefits of social media must be balanced against its potential to negatively affect workers’ professional lives and the public trust. Professional bodies have developed social media guidelines as a part of more general professional codes of conduct to try to mitigate the legal, ethical, and social risks that imprudent social media use can pose to patients, clients, colleagues, and social media users themselves. This discussion considers examples of students’ social media use from health care and other tertiary programs in Australia and Sweden and concludes that universities must confront social media challenges as part of students’ educational experience for the development of a responsible and professional digital citizenry.  相似文献   

11.
The increasing availability of physician-assisted death (PAD) has opened up a novel means of making donated bodies available for anatomical dissection. This practice has come to the fore in Canada, but is unlikely to be confined to that country as legislation changes in other countries. The ethical considerations raised by this development are placed within the framework of the ethical guidelines on body donation promulgated by the International Federation of Associations of Anatomists. The discussion centers on understanding the ethical dimensions of moral complicity, and whether it is accepted or rejected. If rejected it is possible to separate ethical concerns regarding PAD from subsequent use of donated bodies, as long as there is fully informed consent and complete ethical and procedural separation of the two. Openness about the origin of bodies for dissection is essential. Students should be instructed on the nuances of moral complicity, and consideration be given to those with moral doubts about PAD. Two issues are raised in considering whether these moves represent an ethical slippery slope: the attraction represented by obtaining relatively “high quality” bodies, and the manner in which organ donation following PAD has led to challenges to the dead donor rule. Although body donation raises fewer concerns, the ethical dimensions of the two are similar. The ethical constraints outlined here have the capacity to prevent an ethical slippery slope and constitute a sound basis for addressing an innovative opportunity for anatomists.  相似文献   

12.
近年来,我国频频曝出上市公司因违规对外提供关联担保而陷入经营困境甚至破产重组的案件。有的上市公司的大股东利用优势地位控制上市公司,并向自己控股的企业进行恶意担保,甚至还有的上市公司缔结相互担保条约。上述种种行为不仅增加了公司的经营风险,而且损害了公司中小股东以及债权人的合法权益。本文对我国上市公司关联担保现象进行了分析,并对当前的立法缺陷以及改进措施提出了建议。  相似文献   

13.
Quality management improvement has become a recent focus of attention in medical education. The program for the donation of bodies and body parts (Body Donation Program) at the University of Padova has recently been subjected to a global quality management standard, the ISO 9001:2008 certification. The aim of the present work is to show how the above standard is useful in enhancing the efficiency of body donation procedures and the quality and output of medical education. The program is managed by means of the following interlinked procedures: the collection of body donations, death certificates, data, and body parts from living donors; the transportation and identification of cadavers; the management of bodies, body parts, equipment, instruments, purchasing of necessary materials, and setting up anatomical training sessions; the management of preventive and corrective actions; the management of documents and registration; the management of internal and external quality audits; and the review of outcomes and improvement planning. Monitoring indicators are identified in the numbers of donors and of donated body parts per year, education sessions, and satisfaction of learners and donors, as evaluated by questionnaires. The process management approach, the integrated involvement of medical, technical, and administrative staff in defining procedures, and the application of monitoring indicators allow quality improvement in all aspects of the Body Donation Program. Anat Sci Educ. © 2012 American Association of Anatomists.  相似文献   

14.
通过对上市公司利润包装的动机分析,揭示了上市公司利润包装的各种手段,并针对利润操纵现象提出了一系列治理措施来规范上市公司行为。  相似文献   

15.
Activities related to body donation programs, such as donor memorial ceremonies, provide the opportunity to complement student training, especially with regard to the ethical and humanistic elements involved in medical training. This study sought to assess the impact of a ceremony in honor of the body donors has on ethical and humanistic attitudes in medical students. Medical students were surveyed about their perceptions of changes in themselves, respect for donors and donor families, and their relationship with patients. The effect of the students' contact with the family of the donor was analyzed in students who had contact with the cadaver in the dissection room and had either participated or not participated in the donor memorial ceremony. A total of 370 questionnaires were answered by first-, second-, and third-year medical students at the Federal University of Health Sciences of Porto Alegre in 2017. The students who participated in the ceremony presented more positive responses in relation to commitment to their studies, reflection on death, and positive development of empathy when compared to those who did not attend the ceremony. Most of the students that attended the ceremony suggested the event led to an improvement in the doctor–patient relationship. These results suggest that cadaver dissection with accompanied memorial ceremony involving contact with donor families is an effective means of fostering ethical and humanistic attitudes among medical students from the beginning of the course.  相似文献   

16.
农业上市公司是当前我国经济社会不可缺少的重要部门,背负着我国农业产业结构调整和升级的重要职责.目前我国农业上市公司普遍存在募集资金投向变更问题:为追求利润最大化并分散投资风险,农业上市公司对非农领域的投资数量逐渐增加.这种现象的不断出现,一方面减弱了农业上市公司的发展能力和盈利能力,另一方面对我国现代农业产业的健康发展带来了不良影响.我国政府部门亟须出台相关政策法规,加强监管力度,改善投资环境,以确保农业上市公司发挥应有的重要作用.  相似文献   

17.
随着世界资源配置的日趋合理、企业竞争的日趋激烈,跨国公司在加紧扩张的同时也开始放弃一些非核心的业务,专注于核心竞争力的培育。归核化和业务外包已成为跨国公司当前发展的一大趋势。跨国公司在制造业外包后,又开始外包一些亚核心的业务。我国作为发展中国家应充分发挥自身优势并积极寻找对策,才能在外包竞争中占据优势,获取更大利益。  相似文献   

18.
请求权是指当事人依据某种法律规范,向对方当事人得以主张的权利。请求权基础是指可供一方当事人得以向他方当事人有所主张的法律规范。请求权得以主张是基于法律规定,而同一法律事实在同一当事人之间依据不同法律规范可以产生两个以上请求权,但当事人只能选择其中之一,这就产生请求权的竟合问题。不当得利作为一种能够引起债发生的法律事实,可以产生不当得利请求权,这种请求权可以与其他请求权产生竞合,如所有权返还请求权、合同履行请求权等。本文试图从一实例出发,探讨不当得利和违约请求权能否产生竞合、以及在何种情况下产生竞合的问题。  相似文献   

19.
《循环经济促进法》的颁布与实施,标志着中国循环经济法律制度的建立,中国将采用法律手段促进循环经济的发展。中国循环经济法律制度的贯彻实施将对高等教育产生多方面的影响,主要包括对高等教育的人才培养方案、高等教育发展模式、高等教育校园文化和高等教育科研方向等方面的影响。  相似文献   

20.
资本结构与公司绩效的关系长期以来都是公司财务领域研究的重要方向之一。本文选取我国中小板上市公司截止2008年上市的273家中小企业进行分析,计算出能分别代表这些上市公司资本结构的资产负债率与代表产品获利能力的销售净利率、总资产报酬率,以及代表资产管理效率的总资产周转率进行分析。研究发现随着负债比率的上升,公司资金的利用效率呈现递减的规律。进而本文对这种现象进行分析并提出了优化上市公司资本结构的政策性建议。  相似文献   

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