Most business in the Philippines is mostly in the microenterprise. Hence, this research was accomplished in order to assess the effectiveness of financial management practices of microenterprises in Quezon City. The city was selected as the locale of the research since there were various microenterprises built in this location. The respondents were classified according to the number of years in operation of their business, the number of employees, capitalization, and their source of funds. Additionally, the individual profile was also classified (...) into their age, highest educational attainment, and the number of seminars or trainings related to their business that they had attended. The assessment was specified into aspects of financial planning, financial control, and cash management. The result shows that most businesses were newly established and only operating for zero (0) to two (2) years. The result also showed that most of the respondents only had a capitalization of PHP 100,000.00 and they were utilizing their personal savings as a source of funds. Most of them are aged from twenty-one (21) to thirty (30) years with no bachelor’s degrees. They only attended seminars and training less than three (3) times. The result of this study was beneficial to business owners, local government units, government, government agencies, banks, and other financial institutions, academe, and future researchers. (shrink)

Concerns of moral distress in health care have never been more relevant. In her book, Health Care Ethics Through the Lens of Moral Distress, Kristen Jones-Bonofiglio provides a comprehensive review of the effects of moral distress on providers and health care delivery, while highlighting the complexities of making ethical decisions in practice. Jones-Bonofiglio’s thoroughness and use of interdisciplinary, historical, and cultural scholarship makes this book an excellent introductory resource on moral distress for health care providers and researchers alike.

Erarbeitet von Dominik Balg, Anne Burkard, Henning Franzen, Aenna Frottier, David Lanius, David Löwenstein, Hanna Lucks, Kirsten Meyer, Donata Romizi, Katharina Schulz, Stefanie Thiele und Annett Wienmeister. -/- Die Entwicklung argumentativer Fähigkeiten ist ein zentrales Ziel des Ethik- und Philosophieunterrichts, ja überhaupt ein zentrales Bildungsziel. Wie aber kann das gelingen? In vielen verfügbaren Unterrichtsmaterialien werden argumentative Fähigkeiten eher vorausgesetzt als systematisch gefördert. Auch curriculare Vorgaben bleiben zumeist sehr unspezifisch. Lehrpersonen werden so weitgehend allein gelassen mit der Aufgabe, Lernende beim (...) Erwerb argumentativer Fähigkeiten zu fördern. Die vorliegende Aufgabensammlung soll dazu beitragen, diese Lücke zu schließen. Sie bietet Lehrpersonen reichhaltige Materialien für die spiralcurricular angelegte, systematische Förderung argumentativer Fähigkeit anhand exemplarischer Inhalte. Orientiert an klaren fachlichen Standards finden sich hier Aufgaben auf vier Niveaustufen, jeweils in Verbindung mit übersichtlichen Merkblättern. Die Aufgaben der beiden unteren Niveaustufen lassen sich bereits für jüngere Lernende der Sekundarstufe einsetzen, Aufgaben der obersten Niveaustufe richten sich an Lernende von Abschlussklassen oder der Studieneingangsphase. Für die Hand der Lehrpersonen werden die Aufgaben und Merkblätter durch fachliche und didaktische Kommentare sowie Lösungshinweise ergänzt. (shrink)

Suppose you can save only one of two groups of people from harm, with one person in one group, and five persons in the other group. Are you obligated to save the greater number? While common sense seems to say ‘yes’, the numbers skeptic says ‘no’. Numbers Skepticism has been partly motivated by the anti-consequentialist thought that the goods, harms and well-being of individual people do not aggregate in any morally significant way. However, even many non-consequentialists think that Numbers Skepticism (...) goes too far in rejecting the claim that you ought to save the greater number. Besides the prima facie implausibility of Numbers Skepticism, Michael Otsuka has developed an intriguing argument against this position. Otsuka argues that Numbers Skepticism, in conjunction with an independently plausible moral principle, leads to inconsistent choices regarding what ought to be done in certain circumstances. This inconsistency in turn provides us with a good reason to reject Numbers Skepticism. Kirsten Meyer offers a notable challenge to Otsuka’s argument. I argue that Meyer’s challenge can be met, and then offer my own reasons for rejecting Otsuka’s argument. In light of these criticisms, I then develop an improved, yet structurally similar argument to Otsuka’s argument. I argue for the slightly different conclusion that the view proposed by John Taurek that ‘the numbers don’t count’ leads to inconsistent choices, which in turn provides us with a good reason to reject Taurek’s position. (shrink)