raises the issue of how difficult the subjects can withdraw after developing a personal and sometimes friendly relationship with the researcher.12 With regard to withdrawal a researcher may be in a dilemma in case many subjects choose to withdraw at an advanced stage of the study, because this can affect the validity of the results. The Declaration of Helsinki provide some help as it declares that the interest of the subject must always prevail over the interests of society and science.3 According to this, the will of the subject must be respected at any cost for the research. Another major ethical issue is obtaining an informed consent from groups with diminished autonomy which will be further discussed later. From what has been discussed, it becomes clear that disclosure, comprehension, competency and voluntariness are the four essential parts of a consent.5 Beneficence- Do not harm The ethical principle of beneficence refers to the Hippocratic "be of benefit, do not harm". Beauchamp and Childress, suggest that "the principle of beneficence includes the professional mandate to do effective and significant research so as to better serve and promote the welfare of our constituents".11 Beneficence is sometimes difficult to predict when creating a hypothesis especially in qualitative research. Carr says that if the research findings prove that it was not beneficial as it s expected, this can raise immense ethical considerations especially for nurses.16 Ford and Reutter say that "beneficence relates to the benefits of the research, while non-malificence relates to the potential risks of participation".12 Nonmalificence requires a high level of sensitivity from the researcher about what constitutes "harm". According to Burns and Grove "discomfort and harm can be physiological, emotional, social and economic in nature".5 When a researcher tries to learn intimate details of the participants lives he has to deal with opening old wounds.12 Nonmalificence dictates both preventing intentional harm and minimising potential harm. A researcher must consider all possible consequences of the research and balance the risks with proportionate benefit. The type, degree, and number of potential risks must be assessed as well as the patients HEALTH SCIENCE JOURNAL ® VOLUME 5, ISSUE 1 (2011) What are the Major Ethical Issues in Conducting Research? Is there a Conflict between the Research Ethics and the Nature of Nursing? pp: 3-14 E-ISSN:1791-809X www.hsj.gr Health Science Journal® All Rights Reserved 6 value system which ranks various harms.17 The risk benefit ratio can only be achieved by identifying these factors. If the risks outweigh the benefits, the study should be revised.5 Last, debriefing at the end of a study, should be mentioned. Treece and Treece say that debriefing refers to explaining the exact aim of the study and why the disclosure was not full.18 Treece and Treece suggest that subjects should feel as much at ease as possible and express their feelings.18 In addition, Burns and Grove suggest that if the subjects experienced a high level of discomfort, they should be debriefed or referred to appropriate professional intervention as necessary.5 Respect for anonymity and confidentiality The issue of confidentiality and anonymity is closely connected with the rights of beneficence, respect for the dignity and fidelity.3 ANA suggests anonymity is protected when the subject's identity can not be linked with personal responses. If the researcher is not able to promise anonymity he has to address confidentiality, which is the management of private information by the researcher in order to protect the subject's identity.19 Levine advocates that confidentiality means that individuals are free to give and withhold as much information as they wish to the person they choose.20 The researcher is responsible to "maintain confidentiality that goes beyond ordinary loyalty". Clarke addresses the ethical dilemma of the researcher when confidentiality must be broken because of the moral duty to protect society.3 According to the utilitarian theory, which focuses on the best interest of all involved, the happiness of society is of greater importance. On the other hand, the deontological theory which ignores the result