Ross's prima facie duty theory was developed & presented in 1930 by W. D. Ross in his book The Right and the Good . In this book Ross presents an ethical theory which attempts to join the ideas of Utilitarianism with those of Kantianism. Ross maintained that people are often aware of a number of obligations in situations, some of which are conflicting. Therefore, Ross believed that we must always weigh options when deciding which action is morally correct.

In this way a health professional would weigh each course of action, and then observe if that action would fulfill a 'prima facie' duty or not. He maintained that, if a moral action fulfilled a prima facie duty, then that duty became an actual duty and the person needed to carry out the action to be morally correct.

In addition, if more than one prima facie duty is recognized in a moral problem, the health professional needs to sort and weigh them all before deciding which action is morally correct. The prima facie duties are: fidelity, gratitude, justice, beneficence, self-improvement, & nonmaleficence.

According to Ross, the action that would be morally correct is the one that would fulfill the greatest balance of the prima facie rightness to prima facie wrongness.

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a casual attitude towards one’s health conditions

a new therapy for certain psychological problems

refusal to get medical treatment for fear of the pain involved

unwillingness to find out about one’s disease because of fear

甲公司发生经营亏损，M公司应按持股比例减少可供出售金融资产的账面价值

资产负债表日对甲公司的投资公允价值下降应减少可供出售金融资产的账面价值

乙公司实现盈利，M公司应按持股比例增加长期股权投资的账面价值

资产负债表日应按对乙公司投资的公允价值来调整长期股权投资的账面价值

3 月 2 日为购买日，合并成本为 9625 万元

3 月 10 日为购买日，合并成本为 7700 万元

5 月 31 日为购买日，合并成本为 8300 万元

5 月 31 日为购买日，合并成本为 7700 万元

Refusal to get medical treatment for fear of the pain involved.

A casual attitude towards one's health conditions.

A new therapy for certain psychological problems.

Unwillingness to find out about one's disease because of fear.