Medical Ethics and Radiation Safety: A Comprehensive Guide
Medical Ethics
Amoral: A lack of or indifference to moral standards
Bioethics: Also called biomedical ethics; the moral dilemmas and issue of advanced medicine and medical research
Compassion: ability to have a gentle, caring attitude toward patients and fellow employees
Cost/benefit analysis: also called utilitariaism, an ethical approach in which the benefit of the decision should outweigh all costs
Empathy: the ability to understand the feelings of another person without actually experiencing the pain or distress that person is going through
Ethics: the branch of philosophy relating to morals or moral principles
Fidelity: loyalty and faithfulness to others
Integrity: the unwavering adherence to one’s principles; dedication to maintaining high standards
Laws: rules or actions prescribed by a governmental authority that have a binding legal force
Medical ethics: moral conduct based on principles regulating the behavior of healthcare professionals
Morality: the quality of being virtuous or practicing the right conduct
Precedent: a ruling of an earlier case that is then applied to subsequent cases
Principle of autonomy: right to make decisions about one’s own life
Principle of beneficence: in doing good, we must not harm patients while we are trying to help them.
Principle of nonmalefeasance: means first do no harm
Sympathy: pity for someone else
Tolerance: respect for those whose opinions, practices, race, religion, or nationality differ from our own
repercussion: an effect or consequence of some action or event +
sue: to bring a civil action against another person for causing damage or injury
Justice: is the principle that when weighing up if something is ethical or not, we have to think about whether it’s compatible with the law, the patient’s rights, and if it’s fair and balanced.
Confidentiality: Respecting the privacy of both parties and keeping details secret
Radiation Safety
Acute Exposure: Exposure to a large, single dose of radiation, or a series of moderate doses received during a short period of time.
Atom: Extremely small particles of which we, and everything around us, are made. Atoms consist of a nucleus, containing protons and neutrons, surrounded by electrons.
Beta Particle: An electron or positron emitted by certain radioactive nuclei. Beta particles can be stopped by a layer or two of clothing or by a few millimeters of a substance such as aluminum.
Chain reaction: A reaction that initiates its own repetition. In a fission chain reaction, a fissionable nucleus absorbs a neutron and fissions (splits) spontaneously, releasing additional neutrons.
Cosmic Radiation: Radiation from space, like a steady drizzle of rain.
DNA: The”blueprint” that carry our genetic information. DNA ensures that a perfect copy of the original cell is created when our body repairs or replaces cells.
Direct exposure: Exposure to radioactive material from a source outside of your body.
Dose: The quantity of energy absorbed by a person exposed to radiation.
Dosimeter: A small portable instrument (e.g., a film badge, thermoluminescent dosimeter or pocket dosimeter) used for measuring and recording the total accumulated personal dose of ionizing radiation.
Dosimetry: The monitoring of individuals to accurately determine their radiation dose equivalent.
Fusion: The union of atomic nuclei to form heavier nuclei resulting in the release of enormous quantities of energy when certain light elements unite.
Electromagnetic spectrum: Energy that travels in the form of waves or highspeed particles.
Exposure pathways: The way in which people are exposed to radiation or other contaminants.
Fission: The splitting of a nucleus into at least two other nuclei and the release of a relatively large amount of energy.
Gamma rays: High-energy electromagnetic radiation emitted by certain radioactive elements when their nuclei transition from a higher to a lower energy state.
Ingestion: High-energy electromagnetic radiation emitted by certain radioactive elements when their nuclei transition from a higher to a lower energy state.
Inhalation: Breathing in. When used with these materials it refers to breathing in radioactive material.
Ionizing radiation: Energy given off as either particles or rays from the unstable nucleus of an atom.
Man–made radiation: Radiation that is produced for medical, manufacturing and consumer purposes.
Natural radiation: The radiation present in the natural environment; includes cosmic, terrestrial and internal radiation.
Non-ionizing radiation: Radiation that has lower energy levels and longer wavelengths than ionizing radiation.
Nucleus: The heat energy produced by the process of nuclear reaction (fission or fusion) within a nuclear reactor or by radioactive decay.
Nucleus: The central part of an atom that contains protons and neutrons. The nucleus is the heaviest part of the atom.
Photon: A”packe” of electromagnetic energy. Photons have no mass and travel at the speed of light. Gamma and X-rays are photons.
Radiation exposure: Exposure occurs when a person is near a radiation source. Receiving an x-ray is an example of exposure. Though the radiation penetrates the body, it does not remain on the skin or in the body.
Radioactive materials: The way in which people are exposed to radiation or other contaminants.
Radioactivity: Radiation is energy that travels in the form of waves and makes up the electromagnetic spectrum.
Terrestrial radiation: Radiation that is emitted by naturally occurring radioactive materials in the earth.
Unstable nucleus: An atom is unstable if the forces among the particles that make up the nucleus are unbalanced
x–rays: X-rays and gamma rays differ in origin, but have essentially the same properties.
ALARA (as low as reasonable achievable) alara means evit to radiation that does not have a direct benefit to you, inclusive if the dose is small.
DIFFERENCE BETWEEN RADIATION AND RADIOACTIVITY
Radiation: is the energy of particles that are released during radioactive decay
Radioactivity: refers to the rate at which it emits radiation
Benefíciense: haces algo extra para el beneficio del paciente
Non–malfeasance: make sure that the procedure does not harm the patient or other persons.
Autonomy: patient has liberty of though, intention and action when making decision about health care procedures.
Justice: the treatment has to be distributed equally to all groups in society.
Types of radiation: 1. Electromagnetic: transfers energy through electromagnetic: radio waves, microwaves, visible light. 2. Sources of radiation: natural cosmic, terrestrial or man-made: medical, energy generation. 3. Heat transfer: conduction, convection or radiation. 4 Types of nuclear radiation: alpha: stopped by skin air/ beta: penetrates skin/ gamma: stopped by lead (plomo). 5. Health effects: ionizing (DNA damage/cancer risks) Non-ionizing: thermal effects/ tissue damage. 6. ALARA
Diferencias entre impuestos de sociedades y IRPF
Impuesto sobre las rentas de las personas físicas: Según sus circunstancias familiares y personales la cantidad a pagar aumenta conforme aumenta la base imponible. Es un impuesto progresivo.
Impuesto de sociedades (IS) : Grava la renta de las sociedades y entidades jurídicas residentes en España. No en progreso. Se paga a haciendo el 25% de las rentas en concepto de IS. Hay excepciones a ese porcentaje. Se permite deducir la cuota íntegra cantidades.
Se paga cada ejercicio económico (cada 12 meses). La fecha de cierre del ejercicio económico o social, se determina en los estatutos de las sociedades. Termina el 31 de diciembre de cada año.
Situaciones de fondo de maniobra o patrimoniales
Equilibrio financiero total: situación de máxima estabilidad financiera. El patrimonio neto, está financiando todo el activo. No han usado recursos ajenos para financiar el activo, solo está financiado con recursos propios. No tienen deudas.
Equilibrio financiero normal: El activo no corriente y parte del activo corriente y el patrimonio neto. Fondo de maniobra positivo.
Desequilibrio financiero a corto plazo: la empresa tiene problemas de liquidez. Fondo de maniobra negativo.
Desequilibrio financiero a largo plazo: no tienen recursos propios, porque al financiarse solo con el positivo, tendría que vender todo el activo para liquidar su deuda si aún haciendo esto no pudiera hacer frente a las deudas = empresa insolvente.
IVA: Tributo indirecto que recae sobre el consumo. Es un incremento de un porcentaje en el precio de cada artículo que compramos y cada servicio.
Tipos de IVA: -Superreducido = 4%libros, medicamentos, comida -Reducido = 10%, hostelería, transportes -General = 21% tabaco, alcohol, servicios médicos -Exentos = enseñanza a colegios
ACTIVO Y PASIVO
Activo = son bienes y derechos y recursos controlados económicamente por una empresa resultantes de sucesos pasados de los que se espera que la empresa obtenga beneficios en el futuro.
Balance = resume la situación final de la empresa.
Pasivo = son las obligaciones actuales surgidas como consecuencia de sucesos pasados, para cuya extinción la empresa espera dependiese de recursos que pueden producir beneficios económicos futuros.
Activo = Activo corriente + activo no corriente = total activos
Corriente = bienes y derechos a corto plazo (destinados a ser vendidos) (menos de 1 año)
No corriente = bienes y derechos a corto plazo (destinados a servir de forma duradera) Normalmente 1 año.
Corriente
Existencias = stocks que tiene la empresa para vender (mercaderías)
Realizarse (créditos pendientes cobro = derechos de cobro e inversiones con vencimiento de 1 año).
Tesorería = efectivo =medios líquido disponibles o efectivo (caja, bancos)
No corriente
Inmovilizado intangente (no apariencia física) software
Inmovilizado material (muebles, inmuebles) terrenos
Inversiones inmobiliarias (inmuebles no necesarios para la empresa) (construcción para vender o alquilar como inversión)
PASIVO
Deudas u obligaciones con las que una empresa financia su actividad y sirve para pagar su activo
Corriente (corto plazo) de un 1 año, créditos bancarios
No corriente (largo plazo) más de 1 año, préstamos bancarios
PATRIMONIO NETO
Fondos que pertenecen a la empresa = fondos propios, subvenciones, donaciones legados…etc.
Contabilidad
Es un sistema que registra la información empresarial con el objetivo de que su análisis ayude a tomar decisiones.
Registra lo relacionado con la valoración del patrimonio empresarial
Debe de hacerse de forma objetiva
Todo esto se regula en el PLAN GENERAL CONTABLE
Representación del patrimonio
Los elementos patrimoniales se representa con cuentas (captan la situación inicial de un elemento del patrimonio de la empresa y las variaciones que después se producen)
Patrimonio empresarial
Balance de situación de la empresa en un momento
Cuenta de resultados (beneficios o pérdidas)
Plan de tesorería (viabilidad financiera/ liquidez de mi empresa)
CUENTAS ANUEALES
Documentos que tienen información de: patrimonio empresarial, situación financiera y resultados de cada ejercicio.
Plazo (6 meses) a partir del cierre de cada ejercicio. Las cuentas anuales que debe elaborar la empresa del cierre del ejercicio son: balance, cuenta de resultados, estados de los cambios del patrimonio neto y memoria.
PLAN DE TESORERÍA
Se reflejan salidos y entregas de dinero
El objetivo es prever si algún mes nos falta dinero
ANÁLISIS PATRIMONIAL
Estudio composición patrimonio de la empresa
Debe haber relación equilibrado entre activo y pasivo
Toda maniobra (margen de actuación que disponemos)
ANÁLISIS FINANCIERO
Liquidez (afrontar deudas a corto plazo)
Solvencia (afrontar deudas a largo plazo)
RENTABILIDAD = muestra una relación entre beneficios obtenidos e inversión realizada
OBLIGACIONES FISCALES
Iniciar una actividad empresarial, tiene unas obligaciones fiscales con la Haciendo pública.
Empresario individual = IRPF e IVA
Sociedades mercantiles = IAE, IS e IVA
IAE (impuesto de actividades económicas)
Recae sobre sociedades que facturas más de 1 millón)
Gestión administrativa (personal, contabilidad, tesorería, financiero)
Pedido (petición de compra a un proveedor para que se suministre servicios)
Albarán (nota de entrega, lo emite el vendedor al entregar la mercancía)