Einleitung und Abbruch der künstlichen Ernährung beim einwilligungsunfähigen Patienten

Definition of the problem: In Austria the legal discussion on initiating and withdrawing artificial nutrition in incompetent patients has just begun. Arguments and conclusion: Legal regulations are lacking, but there appears to be agreement on accepting advance directives under specific criteria. This would mean that a presumed will and documented refusal of treatment and nutrition has to be respected by physicians. However, there is no consensus with regard to the “supposed will” of an incompetent patient to refuse treatment and nutrition. At present, surrogate decision making with regard to refusing life-sustaining treatment or nutrition is only accepted according to a declared and documented directive of the patient himself. When the patient’s will has to be “surmised” the protection of life has priority. In Austria this concept is based on the national constitution and its duty to protect life.     

会计职业道德对提高会计信息质量的影响

会计信息质量与环境、会计系统等诸多因素有关,同时会计职业道德也是一个非常重要的因素。它作为一种引导和制约会计行为的社会规范,与会计信息的质量息息相关。我国会计信息质量的现状不容乐观,重整我国会计职业道德,将对我国会计信息质量的提高起到积极的推动作用。文中分析了会计职业道德的特征和现状,提出了重整会计职业道德的几点思考.     

Software specification using graph grammars

The following paper demonstrates that programmed sequential graph grammars can be used in a systematic proceeding to specify the changes of high level intermediate data structures arising in a programming support environment, in which all tools work in an incremental and syntax-driven mode. In this paper we lay stress upon the way to get the specification rather than on the result of this process. Therefore, we give here some approach to “specification engineering” using graph grammars. This approach is influenced by the syntactical definition of the underlying language for Programming in the Small, the module concept etc. to be supported on one side but also by the idea of the user interface.     

Referenzprozessabläufe für Telekommunikationsunternehmen

The telecommunication market is experiencing substantial changes. New business models, innovative services, and technologies require reengineering, transformation, and process standardization. Enterprise Architecture Frameworks support the transformation by specifying methods, procedures, and reference models. With the Enhanced Telecom Operation Map (eTOM), the TM Forum offers an international de facto reference process framework, based on specific features and requirements of the telecommunication industry. However, this reference framework only offers a hierarchical collection of processes on different levels of abstraction; a control view in terms of a sequential ordering of tasks and hence a real process flow as well as an end-to-end view on the customer are missing. In this paper, we extend the eTOM reference model by reference process flows, in which we abstract and generalize the knowledge about processes in telecommunication companies. With reference process flows, we aim to assist companies in achieving a structured and transparent re-structuring and re-design of their processes. We demonstrate the applicability and usefulness of our reference process flows in two case studies, and evaluate them by means of criteria for reference model evaluation. Our reference process flows have been accepted as a standard by the TM Forum and published as part of eTOM version 9. We further elaborate on those components of our approach which can be applied outside the telecommunication industry.