WorldWideScience

Sample records for carbon disclosure project

  1. Carbon Disclosures: Comparability, the Carbon Disclosure Project and the Greenhouse Gas Protocol

    Directory of Open Access Journals (Sweden)

    Jane Andrew

    2011-12-01

    Full Text Available Corporate carbon disclosures have become increasingly commonplace and are often presented as a useful voluntary mechanism for internal and external decision making. The production of the data is said to assistcorporations position themselves strategically in terms of the carbon risks and opportunities they may face. External to the firm, carbon disclosures hold the promise of assisting capital allocation decisions that are ‘carbon responsible’. It is claimed that the process of disclosure can sensitise the market to globalenvironmental problems such as climate change. In order to consider these claims, the broad purpose of this paper is to question whether the voluntary information that is produced can live up to its expectations and provide a meaningful basis for climate change related decision making. To that end, this exploratory studyexamines the carbon disclosures of Australasian mining companies over three years in compliance with a voluntary carbon disclosure regime – the Carbon Disclosure Project (CDP – and assesses those disclosureswith respect to comparability, an important criterion for information usefulness.

  2. Carbon disclosure project report 2009 : Canada 200

    International Nuclear Information System (INIS)

    Campbell, G.

    2009-01-01

    The carbon disclosure project conducts an annual survey to determine the strategies and actions of major cap companies in relation to climate change. This report discussed initiatives implemented by Canada's largest companies to prepare for a carbon-constrained future. The report documented results from 97 companies. The aim of the report was to help companies make use of the disclosures as reference points for future carbon markets and regulations relating to reporting requirements. Results of the survey demonstrated that Canada's low-carbon and high-carbon impact sectors have implemented several significant initiatives and best practices for operations. However, widespread engagement in a comprehensive manner has yet to be achieved. Many respondents were in the process of developing a more balanced risk-opportunity agenda in relation to climate change, and nearly half of all respondents have implemented governance arrangements or personal incentives in both both the high-carbon and low-carbon impact sectors. 5 tabs., 26 figs.

  3. Different rays of sunlight: Understanding information disclosure and carbon transparency

    International Nuclear Information System (INIS)

    Matisoff, Daniel C.

    2013-01-01

    This study assesses the effectiveness of two types information disclosure programs – state-based mandatory carbon reporting programs and the voluntary Carbon Disclosure Project, which uses investor pressure to push firms to disclose carbon emissions and carbon management strategies. I match firms in each program to control groups of firms that have not participated in each program. Using panel data methods and a difference in differences specification, I measure the impact of each program on plant-level carbon emissions, plant-level carbon intensity, and plant level output. I find that neither program has generated an impact on plant-level carbon emissions, emissions intensity, or output. Placing this study in contrast with others that demonstrate improvements from mandatory information disclosure, these results suggest that how information is reported to stakeholders has important implications for program effectiveness. - Highlights: ► This article evaluates the Carbon Disclosure Project and state carbon reporting requirements. ► Evaluation is conducted with propensity score matching and difference-in-differences. ► State Disclosure Programs fail to lead power plants to reduce carbon dioxide emissions. ► The Carbon Disclosure Project leads to decreases in carbon emissions and electricity output. ► Information disclosure and transparency may be important part of policy mix but have limitations

  4. Carbon disclosure project report 2007 : Canada 200 : on behalf of 315 investors with assets of $41 trillion

    International Nuclear Information System (INIS)

    Greenall, D.

    2007-10-01

    The risks of climate change have shifted from the field of scientific debate to the front lines of investment risk management. This report was based on submissions received from the most valuable corporations listed on the Toronto Stock Exchange. The report was developed by the Carbon Disclosure Project (CDP) and described steps currently being taken by companies to address the challenge of climate change. Eighty-eight per cent of respondents to the survey indicated that climate change presented business risks, while a further 86 per cent suggested that climate change offered increased opportunities. Although the gap between uptake of greenhouse gas (GHG) management and corporate risk awareness has now narrowed, many companies continue to disregard the CDP investor request or provide only limited information in their responses. In this survey, important financial data such as abatement costs, contingent emissions liabilities, and revenue projections were mostly absent from company responses. A climate disclosure leadership index was presented which measured the quality of company disclosures to the CDP5 information request. Sixteen climate disclosure leaders were identified using the index. A continued lack of clear regulations was cited by respondents as a significant impediment to the implementation of a carbon emissions reduction strategy. It was concluded that only 10 per cent of respondents have undertaken a climate change risk assessment. 15 figs

  5. Carbon disclosure project report 2007 : Canada 200 : on behalf of 315 investors with assets of $41 trillion

    Energy Technology Data Exchange (ETDEWEB)

    Greenall, D. [Conference Board of Canaa, Ottawa, ON (Canada)

    2007-10-15

    The risks of climate change have shifted from the field of scientific debate to the front lines of investment risk management. This report was based on submissions received from the most valuable corporations listed on the Toronto Stock Exchange. The report was developed by the Carbon Disclosure Project (CDP) and described steps currently being taken by companies to address the challenge of climate change. Eighty-eight per cent of respondents to the survey indicated that climate change presented business risks, while a further 86 per cent suggested that climate change offered increased opportunities. Although the gap between uptake of greenhouse gas (GHG) management and corporate risk awareness has now narrowed, many companies continue to disregard the CDP investor request or provide only limited information in their responses. In this survey, important financial data such as abatement costs, contingent emissions liabilities, and revenue projections were mostly absent from company responses. A climate disclosure leadership index was presented which measured the quality of company disclosures to the CDP5 information request. Sixteen climate disclosure leaders were identified using the index. A continued lack of clear regulations was cited by respondents as a significant impediment to the implementation of a carbon emissions reduction strategy. It was concluded that only 10 per cent of respondents have undertaken a climate change risk assessment. 15 figs.

  6. Carbon emission disclosure: does it matter

    Science.gov (United States)

    Sudibyo, Y. A.

    2018-01-01

    The purpose of this research were to test empirically the relationship of Volume of Carbon emission, Carbon Management Practice disclosure and Carbon disclosure emission with firm value, especially in Indonesia as developing Country. This research using data from Indonesian sustainability Award in 2013-2015. The instrument of this research was adapted from CDP Questionnaires to score the disclosure of Carbon Management Practice. While the carbon emission disclosure instrument was dummy variable. For volume of carbon emission, this research used the quantity or volume of carbon reported in sustainability reporting. We find that Volume of carbon emission was not related to Firm value. Also Carbon disclosure Emission does not have relationship with Firm value. Both hypotheses were not consistent with [8] which was doing their research in Developed Country. While Carbon Management Practice Disclosure, using CDP Questionnaires, has positive relationship with Firm value. The conclusion is developing country as resource constraint need to be motivated to report and disclose carbon emission from voluntary reporting to mandatory by regulation from government, not just only for high sensitive industry but also low sensitive industry. Then developing country which has resource constraint need to have more proactive strategy to prevent carbon emission instead of reducing carbon emission.

  7. Carbon disclosure project 2006. evaluation realized with the SBF 120 enterprises. For 225 investors managing more than 31000 milliards of active dollars; Carbon disclosure project 2006. Enquete menee aupres des entreprises du SBF 120. Pour le compte de 225 investisseurs gerant plus de 31000 milliards de dollars d'actifs

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-10-15

    The Carbon Disclosure Project (CDP) is an independent not-for-profit organisation aiming to create a lasting relationship between shareholders and corporations regarding the implications for shareholder value and commercial operations presented by climate change. Its goal is to facilitate a dialogue, supported by quality information, from which a rational response to climate change will emerge. Over 7 years CDP has become the gold standard for carbon disclosure methodology and process. CDP4 finds that the global investment and corporate communities have made great strides in their understanding of climate change and its competitive and financial implications, and the measurement of these implications. However, awareness and measurement are not translating into sufficient management and activity in the context of the climate change challenge. (A.L.B.)

  8. Carbon disclosure project 2006. evaluation realized with the SBF 120 enterprises. For 225 investors managing more than 31000 milliards of active dollars

    International Nuclear Information System (INIS)

    2006-10-01

    The Carbon Disclosure Project (CDP) is an independent not-for-profit organisation aiming to create a lasting relationship between shareholders and corporations regarding the implications for shareholder value and commercial operations presented by climate change. Its goal is to facilitate a dialogue, supported by quality information, from which a rational response to climate change will emerge. Over 7 years CDP has become the gold standard for carbon disclosure methodology and process. CDP4 finds that the global investment and corporate communities have made great strides in their understanding of climate change and its competitive and financial implications, and the measurement of these implications. However, awareness and measurement are not translating into sufficient management and activity in the context of the climate change challenge. (A.L.B.)

  9. Carbon disclosure project 2006. evaluation realized with the SBF 120 enterprises. For 225 investors managing more than 31000 milliards of active dollars; Carbon disclosure project 2006. Enquete menee aupres des entreprises du SBF 120. Pour le compte de 225 investisseurs gerant plus de 31000 milliards de dollars d'actifs

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-10-15

    The Carbon Disclosure Project (CDP) is an independent not-for-profit organisation aiming to create a lasting relationship between shareholders and corporations regarding the implications for shareholder value and commercial operations presented by climate change. Its goal is to facilitate a dialogue, supported by quality information, from which a rational response to climate change will emerge. Over 7 years CDP has become the gold standard for carbon disclosure methodology and process. CDP4 finds that the global investment and corporate communities have made great strides in their understanding of climate change and its competitive and financial implications, and the measurement of these implications. However, awareness and measurement are not translating into sufficient management and activity in the context of the climate change challenge. (A.L.B.)

  10. Market Motivations for Voluntary Carbon Disclosure in Real Estate Industry

    Science.gov (United States)

    Ufere, Kalu Joseph; Alias, Buang; Godwin Uche, Aliagha

    2016-07-01

    Climate change mitigation in developing economies is a balancing act, between economic development and environmental sustainability. The need for market friendly determinants for low carbon economy, without compromising economic development is of essence. The aim of the study is to determine market friendly factors, which motivates voluntary carbon information disclosure, in the real estate industry. The study modeled economic factor with three variables and financial market factor with three variables against voluntary carbon information disclosure in the real estate industry. Structural equation modeling was used for the modeling and content analysis was used to collect data on the level of voluntary carbon information disclosure, from 2013 annual reports of 126 real estate sector companies listed in the Kuala Lumpur Stock Exchange (KLSE). The model achieved a good fit, and was acceptable prediction. The results show that financial market factor has a significant predictive influence on voluntary carbon disclosure. The application of the result is that financial market factor is has a significantly positive influence on companies’ willingness to make voluntary carbon disclosure in the real estate industry. The result may be limited to the real estate industry that is highly leveraged on syndicated fund.

  11. Media reporting, carbon information disclosure, and the cost of equity financing: evidence from China.

    Science.gov (United States)

    Li, Li; Liu, Quanqi; Tang, Dengli; Xiong, Jucheng

    2017-04-01

    By using Shanghai and Shenzhen A-share listed companies in heavy polluting industry as research object from 2009 to 2014, this paper examines the relationship between media reporting, carbon information disclosure, and the cost of equity financing. The results show that media reporting can improve the quality of carbon information disclosure, and carbon information disclosure level is negatively associated with the cost of equity financing. This study also finds that financial carbon information disclosure and non-financial carbon information disclosure have significant negative relationship with the cost of equity financing respectively. Moreover, this paper shows that media reporting can strengthen the relationship between carbon information disclosure and the cost of equity financing.

  12. A Review of Economic Factors Influencing Voluntary Carbon Disclosure in the Property Sector of Developing Economies

    Science.gov (United States)

    Kalu, J. U.; Aliagha, G. U.; Buang, A.

    2016-02-01

    Global warming has consequences on the environment and economy; this led to the establishment of United Nation Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol. These two agreements were to reduce greenhouse gases (GHG) emissions which are responsible for climate change and global warming. Developing countries under the protocol are not obligated to reduce or disclosure GHG emission, so their participation in the protocol is on voluntary mitigation bases. This study intends to examine economic factors that influence voluntary carbon disclosure in the property sub-sector of developing countries based on annual report of listed property companies in Malaysia. Signaling theory addresses the problem of information asymmetry in the society. Disclosure is an effective tool to overcome information imbalance among different market participants. The study hypothesizes that the economic factors that influence voluntary carbon information disclosure in developing countries are: [1] the company's size; this is because a large-sized company have more resources to cover the cost of reducing pollution. [2] The company's gearing status; where there is no sufficient information disclosure in a highly geared company will result to an increased agency cost. [3] Profitability; profits grants companies a pool of resources for mitigation activities and environmental reporting. Also, carbon disclosure acts as a means for achieving public confidence and legitimacy. [4] Liquidity: Companies that are highly liquid will disclosure more information to distinguish themselves from other companies that are less liquidity. This is correlated to environmental disclosure. [5] Financial slack affects companies’ ability to participate in green technology projects that enable a reduction in emission.

  13. Carbon Emission Disclosure and the Cost of Capital: An Analysis of Malaysian Capital Market

    Directory of Open Access Journals (Sweden)

    Binti Abd Rahman Noor Raida

    2017-01-01

    Full Text Available The main purpose of this study is to examine the relationship between voluntary disclosure and cost of capital by exploring the impact of voluntary carbon emission disclosure (VCED on the firm’s weighted-average cost of capital. A carbon disclosure index is used to evaluate the quality of carbon emission disclosure in 2013 and 2014 annual reports of 247 Malaysian public listed companies. By using content analysis, the result highlights a significant increase in the level and quality of carbon emission disclosure practice from 2013 to 2014. In addition, the finding from regression analysis indicates insignificant relationship between VCED quality and weighted-average cost of capital. Overall, our findings suggest that the carbon emission disclosure is still low, as such, the quality of VCED do not have an impact on firm’s cost of capital. The results of the study allow the government to measure progress toward achieving its target to reduce carbon emission and will add weight to the call by accounting regulation body such as Malaysian Accounting Standard Board for a specific standard on carbon reporting.

  14. Carbon information disclosure of enterprises and their value creation through market liquidity and cost of equity capital

    Directory of Open Access Journals (Sweden)

    Li Li

    2015-01-01

    Full Text Available Purpose: Drawing on asymmetric information and stakeholder theories, this paper investigates two mechanisms, namely market liquidity and cost of equity capital, by which the carbon information disclosure of enterprises can benefit their value creation. Design/methodology/approach: In this research, web crawler technology is employed to study the link between carbon information disclosure and enterprises value creation?and the carbon information data are provided by all companies listed in Chinese A-share market Findings: The results show that carbon information disclosure have significant positive influence on enterprise value creation, which is embodied in the relationship between carbon information disclosure quantity, depth and enterprise value creation, and market liquidity and cost of equity capital play partially mediating role in it, while the influence of carbon information disclosure quality and concentration on enterprise value creation are not significant in statistics. Research limitations/implications: This paper explains the influence path and mechanism between carbon information disclosure and enterprise value creation deeply, answers the question of whether carbon information disclosure affects enterprise value creation or not in China. Practical implications: This paper finds that carbon information disclosure contributes positively to enterprise value creation suggests that managers can reap more financial benefits by disclosing more carbon information and investing carbon emissions management. So, managers in the enterprises should strengthen the management of carbon information disclosure behavior. Originality/value: The paper gives a different perspective on the influence of carbon information disclosure on enterprise value creation, and suggests a new direction to understand carbon information disclosure behavior.

  15. Determinants of voluntary carbon disclosure in the corporate real estate sector of Malaysia.

    Science.gov (United States)

    Kalu, Joseph Ufere; Buang, Alias; Aliagha, Godwin Uche

    2016-11-01

    Corporate real estate management holds the tent that risk which is not understood cannot be measured or managed. The effect of global warming on real estate investment and need for climate change mitigation through disclosures by companies of carbon emission information has becomes a sine-qua-non for the management of companies' carbon footprint and reducing its overall effect on global warming. This study applied the structural equation modeling technique to determine the determinants influencing Carbon Disclosure in Real Estate Companies in a developing economy. The analysis was based on 2013 annual reports of 126 property sector companies listed in Malaysia stock exchange market. The model was validated through convergent validity, discriminant validity, composite reliability and goodness of fit. The result reveals that social and financial market were critical determinant factors for carbon disclosure while the economic and institutional factors did not achieve significant effect on voluntary carbon disclosure. The result is consistent with legitimacy theory and agency theories. The implication of this finding is that increase in public education and awareness will enhance community demand for disclosure from companies and they will increase level of disclosure; also as financial institutions consider sustainability practice as a viable investment and term for credit financing, companies will be motivated to increase disclosure. Copyright © 2016 Elsevier Ltd. All rights reserved.

  16. Carbon disclosure project report 2006 : Canada 280 on behalf of 225 investors with assets of $31 trillion

    Energy Technology Data Exchange (ETDEWEB)

    Greenall, D. [Conference Board of Canada, Ottawa, ON (Canada)

    2006-10-15

    The Conference Board of Canada carried out the Canadian component of the fourth annual Carbon Disclosure Project (CDP). Climate change is a topical issue for investors and financial institutions such as pension funds, asset management firms, banks and insurance companies that want to assess the carbon exposure and risk profiles of their investment. This report outlined recent climate-change developments in Canada and examined the state of disclosure of greenhouse gas (GHG) emissions of 280 Canadian companies and the implications for investors and corporations. In February 2006, on behalf of its 225 signatory investors, CDP requested information on corporate risks and opportunities associated with climate change from more than 2,000 companies globally. This report described the steps that respondent companies are taking to address climate change. A methodology was also presented to guide investors who want to determine a company's net carbon risk. It was noted that although awareness of the risks and opportunities posed by climate change has grown significantly among investors, it has not translated into widespread planning and action by Canada's largest companies. It was emphasized that if the negative impacts of climate change are to be avoided, investors will have to put CDP data to work. The $31.5 trillion in assets behind CDP4 includes $1 trillion by Canadian-based investors, a significant increase over the previous report. Sixty-three per cent of respondents provided data on annual GHG emissions. However, different measuring and reporting approaches made it difficult for investors to compare company emission profiles. The response from Canadian companies showed that large companies are responding to investor interests, particularly gas and electrical utilities and other carbon intensive companies in the forest products, petroleum and mining sectors. Canada compared well to the response rates of other jurisdictions, but forward-looking financial and

  17. Projective Identification, Self-Disclosure, and the Patient's View of the Object: The Need for Flexibility

    Science.gov (United States)

    Waska, Robert T.

    1999-01-01

    Certain patients, through projective identification and splitting mechanisms, test the boundaries of the analytic situation. These patients are usually experiencing overwhelming paranoid-schizoid anxieties and view the object as ruthless and persecutory. Using a Kleinian perspective, the author advocates greater analytic flexibility with these difficult patients who seem unable to use the standard analytic environment. The concept of self-disclosure is examined, and the author discusses certain technical situations where self-disclosure may be helpful.(The Journal of Psychotherapy Practice and Research 1999; 8:225–233) PMID:10413442

  18. How effective is mandatory building energy disclosure program in Australia?

    Science.gov (United States)

    Kim, S.; Lim, B. T. H.

    2018-04-01

    Mandatory green building regulations are often considered as the most effective tool to promote better energy efficiency and environmental protection. Nevertheless, its effectiveness compared to the voluntary counterpart has not been fully explored yet. In addressing this gap, this study aims to examine the environmental performance of green building stocks affected by the Australian mandatory building energy disclosure program. To this, this study analysed energy savings and carbon reduction efficiencies using the normalisation approach. The result shows that mandatory energy disclosure program did contribute to the reduction in energy usage and carbon emissions from the affected building stocks. More specifically, affected green building stocks showed a good efficiency especially in carbon reductions. The research results inform policymakers the possible improvement required for the mandatory disclosure program to increase the effectiveness towards dealing with the contemporary environmental issues aroused from the building sector, especially in energy savings perspective.

  19. Modeling veterans healthcare administration disclosure processes :

    Energy Technology Data Exchange (ETDEWEB)

    Beyeler, Walter E; DeMenno, Mercy B.; Finley, Patrick D.

    2013-09-01

    As with other large healthcare organizations, medical adverse events at the Department of Veterans Affairs (VA) facilities can expose patients to unforeseen negative risks. VHA leadership recognizes that properly handled disclosure of adverse events can minimize potential harm to patients and negative consequences for the effective functioning of the organization. The work documented here seeks to help improve the disclosure process by situating it within the broader theoretical framework of issues management, and to identify opportunities for process improvement through modeling disclosure and reactions to disclosure. The computational model will allow a variety of disclosure actions to be tested across a range of incident scenarios. Our conceptual model will be refined in collaboration with domain experts, especially by continuing to draw on insights from VA Study of the Communication of Adverse Large-Scale Events (SCALE) project researchers.

  20. The forward-looking disclosures of corporate managers: theory and evidence

    OpenAIRE

    Gropp, Reint; Karapandza, Rasa; Opferkuch, Julian

    2016-01-01

    We consider an infinitely repeated game in which a privately informed, long-lived manager raises funds from short-lived investors in order to finance a project. The manager can signal project quality to investors by making a (possibly costly) forward-looking disclosure about her project's potential for success. We find that if the manager's disclosures are costly, she will never release forward-looking statements that do not convey information to external investors. Furthermore, managers of f...

  1. HIV status disclosure to families for social support in South Africa (NIMH Project Accept/HPTN 043).

    Science.gov (United States)

    Maman, Suzanne; van Rooyen, Heidi; Groves, Allison K

    2014-02-01

    Literature on HIV status disclosure among persons living with HIV/AIDS (PLWHA) is dominated by research on the rates, barriers and consequences of disclosure to sexual partners, because of the assumed preventive health benefits of partner disclosure. Disclosure of HIV status can lead to an increase in social support and other positive psychosocial outcomes for PLWHA, but disclosure can also be associated with negative social outcomes including stigma, discrimination, and violence. The purpose of this article is to describe the HIV status disclosure narratives of PLWHA living in South Africa. Thirty in-depth interviews were conducted with 13 PLWHA (11 women, 2 men) over a three-year period. We explored disclosure narratives of the PLWHA through questions about who they chose to disclose to, how they disclosed to these individuals, and how these individuals reacted. Narratives focused on disclosure to family members and contained relatively little discussion of disclosure to sexual partners. Participants often disclosed first to one trusted family member, and news of the diagnosis remained with this person for a long period of time, prior to sharing with others. This family member helped the PLWHA cope with the news of their diagnosis and prepared them to disclose to others. Disclosure to one's partner was motivated primarily by a desire to encourage partners to test for HIV. Two participants described overtly negative reactions from a partner upon disclosure, and none of the PLWHA in this sample described very supportive relationships with their partners after disclosure. The critical role that family members played in the narratives of these PLWHA emphasizes the need for a greater focus on disclosure to families for social support in HIV counseling protocols.

  2. The carbon market: major operational carbon funds and financed projects

    International Nuclear Information System (INIS)

    Markandya, A.; Nobili, V.

    2008-01-01

    The flexible mechanisms envisaged by the Kyoto Protocol have led gradually to a global carbon market that has become very appetizing for companies operating in the sector. Financial instruments such as carbon funds, and investments in greenhouse-gas-reduction projects, now operate at the international level, counting on the development of new technologies and energy efficiency, and contributing to sustainable development in the countries that host the projects [it

  3. Costly Disclosures in a Voluntary Disclosure Model with an Opponent

    NARCIS (Netherlands)

    Suijs, J.P.M.

    1999-01-01

    This paper analyzes voluntary disclosure equilibria when the voluntary disclosure model presented inWAGENHOFER (1990) is modified so as to include fixed disclosure costs as used in VERRECCHIA (1983). It turns out that incorporating both disclosure and proprietary costs rules out full disclosure

  4. Substantial variation in the interpretation of financial disclosure policies for orthopaedic society meetings.

    Science.gov (United States)

    Jegede, Kolawole; Whang, Peter; Grauer, Jonathan N

    2011-07-06

    Physician disclosure of potential conflicts of interest is currently controversial. To address this issue, orthopaedic societies have implemented a variety of guidelines related to potential conflict-of-interest disclosure. Transparency is crucial to address the concerns about potential conflict-of-interest disclosure. Nonetheless, prior studies have noted substantial discrepancies in disclosures to societies for individual authors who present their research work at multiple conferences. Our goal was to evaluate the ability of orthopaedic surgeons to interpret disclosure policy statements regarding project-specific or global disclosure instructions. The disclosure policy statements of the ten conferences most frequently attended by this group were collected, and selected statements were compiled into a questionnaire survey that was administered to orthopaedic faculty and trainees at our institution. Subjects were asked to read each statement and identify whether they interpreted the policy to be requesting project-specific disclosures (potential conflict of interest related to the research work in the abstract being submitted) or global disclosure (inclusive of all potential conflicts of interest, including those not associated with the abstract being submitted). The correct responses were identified by communicating with the individual societies and determining the responses desired by the society. The study had a 100% return rate from seventeen orthopaedic faculty, twenty-five orthopaedic residents and fellows, and twenty-five medical students. The average number of incorrect responses to the ten questions was 2.8. Forty-six percent of respondents had three or more incorrect responses, 24% had two incorrect responses, 19% had one incorrect response, and 10% had no incorrect responses. There was no significant difference in responses between those of different training levels. Subjects were no more likely to answer a project-specific question incorrectly than they

  5. Time for Decarbonization of Conservation and Development Projects? The Political Ecology of Carbon Projects

    Directory of Open Access Journals (Sweden)

    Pierre L. Ibisch

    2015-01-01

    Full Text Available The globe's first carbon projects were designed and implemented approximately 20 years ago following scientific insights that emissions of greenhouse gases needed to be mitigated. Visible in some of these early projects were the important aspects of social governance and local benefit sharing. The projects promised to be a panacea to environmental, social and economic problems in remote rural areas of developing countries. However, it took another decade before a wave of hundreds of carbon projects were launched. Many of the projects were offered under the mechanism of REDD+ (Reducing Emissions from Deforestation and forest Degradation, plus the role of conservation, sustainable forest management and carbon enhancement, as well as under a variety of voluntary schemes and national programs, public-private partnerships, and forestry-based investment initiatives. As decision-makers prepare the Conference of the Parties of the United Nations Framework Convention on Climatic Change in Paris (COP21, Earthscan has released a book entitled `Carbon conflicts and forest landscapes in Africa', edited by Melissa Leach and Ian Scoones. According to the editors, the focus of the book is on what happens on the ground when carbon forestry projects arrive, what types of projects work, and, equally important, what doesn’t work.

  6. The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures

    Directory of Open Access Journals (Sweden)

    Sandra van der Laan

    2009-12-01

    Full Text Available Corporate social disclosures (CSD are primarily voluntary in nature and subsequently provide an area forresearch into motivational aspects of disclosures. The main focus of prior research has been whethercorporate social disclosures constitute a discharge of accountability or are part of a process of legitimation.Prior research, however, ignores the emergence of an alternate style of corporate social disclosure, the‘solicited’ disclosure. Increasingly companies are requested to report on their interactions with society invarious forms. Non-government organisations (NGOs, regulatory agencies, ethical or socially responsibleinvestment fund managers and other researchers are requesting social information from corporations. Thisshift from voluntary information provision to demanded information can be viewed as a natural consequenceof the increasing pressures on corporations to be ‘responsible’, particularly in light of intensified world wideattention on unethical corporate behaviour and corporate collapse. These contemporary variants of socialdisclosure are worthy of scrutiny when considering these ‘solicited’ disclosures potentially reduce acorporation’s power in defining the scope and nature of disclosures. Two theories, which are similar andderived from the broader political economy perspective, are commonly offered as explanations of motivationsfor social disclosures. Stakeholder theory offers an explanation of accountability to stakeholders. Legitimacytheory, on the other hand, suggests voluntary disclosures are part of a process of legitimation. This paperargues that these theoretical perspectives may provide greater insights into managerial motivation fordisclosure if they are linked more explicitly to the nature of corporate social disclosure under examination:voluntary or solicited.

  7. Growth of graphene films from non-gaseous carbon sources

    Science.gov (United States)

    Tour, James; Sun, Zhengzong; Yan, Zheng; Ruan, Gedeng; Peng, Zhiwei

    2015-08-04

    In various embodiments, the present disclosure provides methods of forming graphene films by: (1) depositing a non-gaseous carbon source onto a catalyst surface; (2) exposing the non-gaseous carbon source to at least one gas with a flow rate; and (3) initiating the conversion of the non-gaseous carbon source to the graphene film, where the thickness of the graphene film is controllable by the gas flow rate. Additional embodiments of the present disclosure pertain to graphene films made in accordance with the methods of the present disclosure.

  8. An assessment of uncertainty in forest carbon budget projections

    Science.gov (United States)

    Linda S. Heath; James E. Smith

    2000-01-01

    Estimates of uncertainty are presented for projections of forest carbon inventory and average annual net carbon flux on private timberland in the US using the model FORCARB. Uncertainty in carbon inventory was approximately ±9% (2000 million metric tons) of the estimated median in the year 2000, rising to 11% (2800 million metric tons) in projection year 2040...

  9. SkyMine Carbon Mineralization Pilot Project

    Energy Technology Data Exchange (ETDEWEB)

    Christenson, Norm; Walters, Jerel

    2014-12-31

    This Topical Report addresses accomplishments achieved during Phase 2b of the SkyMine® Carbon Mineralization Pilot Project. The primary objectives of this project are to design, construct, and operate a system to capture CO2 from a slipstream of flue gas from a commercial coal-fired cement kiln, convert that CO2 to products having commercial value (i.e., beneficial use), show the economic viability of the CO2 capture and conversion process, and thereby advance the technology to the point of readiness for commercial scale demonstration and deployment. The overall process is carbon negative, resulting in mineralization of CO2 that would otherwise be released into the atmosphere. The project will also substantiate market opportunities for the technology by sales of chemicals into existing markets, and identify opportunities to improve technology performance and reduce costs at the commercial scale. The project is being conducted in two phases. The primary objectives of Phase 1 were to evaluate proven SkyMine® process chemistry for commercial pilot-scale operation and complete the preliminary design for the pilot plant to be built and operated in Phase 2, complete a NEPA evaluation, and develop a comprehensive carbon life cycle analysis. The objective of Phase 2b was to build the pilot plant to be operated and tested in Phase 2c.

  10. Teaching Self-Disclosure through an Activity Exploring Disclosure Research and Online Dating Sites

    Science.gov (United States)

    Baker, Nicole Marie; Hastings, Sally O.

    2013-01-01

    Most interpersonal communication course textbooks include a section or chapter on the topic of self-disclosure. Students are normally introduced to elements of self-disclosure, such as a definition, functions, or reasons for self-disclosure, risks of self-disclosure, and the role of self-disclosure in relationships. Historically, research on…

  11. Carbon gains by conservation projects overbalance carbon losses by degradation in China's karst ecoregions

    Science.gov (United States)

    Tong, X.; Yue, Y.; Fensholt, R.; Brandt, M.

    2017-12-01

    China's ecological restoration projects are considered as "mega-engineering" activities and the most ambitious afforestation and conservation projects in human history. The highly sensitive and vulnerable karst ecosystem in Southwest China is one of the largest exposed carbonate rock areas (more than 0.54 million km2) in the world. Accelerating desertification has been reported during the last half century, caused by the increasing intensity of human exploitation of natural resources. As a result, vast karst areas (approximately 0.12 million km2) previously covered by vegetation and soil were turned into a rocky landscape. To combat this severe form of land degradation, more than 19 billion USD have been invested in mitigation initiatives since the end of the 1990s. The costs of mega-engineering as a climate change mitigation measure are however only justified if ecosystem properties can be affected at large scales. Here we study the carbon balance of the karst regions of 8 Chinese provinces over four decades, using optical and passive microwave satellite data, supported by statistical data on project implementations. We find that most areas experiencing losses in aboveground biomass carbon are located in areas with a high standing biomass ( 95 Mg C ha-1), whereas areas with a carbon gain are mostly located in regions with a low standing biomass ( 45 Mg C ha-1). However, the overall gains in carbon stocks overbalance the losses, with an average gross loss of -0.8 Pg C and a gross gain of +2.4 Pg C (1980s to 2016), resulting in a net gain of 1.6 Pg C. Areas of carbon gains are widespread and spatially coherent with conservation projects implemented after 2001, whereas areas of carbon losses show that ongoing degradation is still happening in the western parts of the karst regions. We conclude that the impact of conservation projects on the carbon balance of China's karst ecoregions is remarkable, but biomass carbon losses caused by ongoing degradation can not be

  12. Terrestrial biosphere carbon storage under alternative climate projections

    Energy Technology Data Exchange (ETDEWEB)

    Schaphoff, S.; Lucht, W.; Gerten, D.; Sitch, S.; Cramer, W. [Potsdam Institute for Climate Impact Research, P.O. Box 601203, D-14412 Potsdam (Germany); Prentice, I.C. [QUEST, Department of Earth Sciences, University of Bristol, Wills Memorial Building, Bristol, BS8 1RJ (United Kingdom)

    2006-01-15

    This study investigates commonalities and differences in projected land biosphere carbon storage among climate change projections derived from one emission scenario by five different general circulation models (GCMs). Carbon storage is studied using a global biogeochemical process model of vegetation and soil that includes dynamic treatment of changes in vegetation composition, a recently enhanced version of the Lund-Potsdam-Jena Dynamic Global Vegetation Model (LPJ-DGVM). Uncertainty in future terrestrial carbon storage due to differences in the climate projections is large. Changes by the end of the century range from -106 to +201 PgC, thus, even the sign of the response whether source or sink, is uncertain. Three out of five climate projections produce a land carbon source by the year 2100, one is approximately neutral and one a sink. A regional breakdown shows some robust qualitative features. Large areas of the boreal forest are shown as a future CO2 source, while a sink appears in the arctic. The sign of the response in tropical and sub-tropical ecosystems differs among models, due to the large variations in simulated precipitation patterns. The largest uncertainty is in the response of tropical rainforests of South America and Central Africa.

  13. Terrestrial biosphere carbon storage under alternative climate projections

    International Nuclear Information System (INIS)

    Schaphoff, S.; Lucht, W.; Gerten, D.; Sitch, S.; Cramer, W.; Prentice, I.C.

    2006-01-01

    This study investigates commonalities and differences in projected land biosphere carbon storage among climate change projections derived from one emission scenario by five different general circulation models (GCMs). Carbon storage is studied using a global biogeochemical process model of vegetation and soil that includes dynamic treatment of changes in vegetation composition, a recently enhanced version of the Lund-Potsdam-Jena Dynamic Global Vegetation Model (LPJ-DGVM). Uncertainty in future terrestrial carbon storage due to differences in the climate projections is large. Changes by the end of the century range from -106 to +201 PgC, thus, even the sign of the response whether source or sink, is uncertain. Three out of five climate projections produce a land carbon source by the year 2100, one is approximately neutral and one a sink. A regional breakdown shows some robust qualitative features. Large areas of the boreal forest are shown as a future CO2 source, while a sink appears in the arctic. The sign of the response in tropical and sub-tropical ecosystems differs among models, due to the large variations in simulated precipitation patterns. The largest uncertainty is in the response of tropical rainforests of South America and Central Africa

  14. Carbon footprints and legitimation strategies: Symbolism or action?

    Energy Technology Data Exchange (ETDEWEB)

    Hrasky, S. [Univ. of Tasmania (Australia)

    2009-07-01

    The term 'carbon footprint' is now firmly entrenched in the common vernacular where it tends to function ideographically, representing a range of concerns about environmental impacts and degradation. Political and consumer concern about the related issues of carbon emissions, climate change and global warming has been heightened by a number of factors. It is often claimed that, along with the US, Australia has one of the heaviest carbon footprints. However, according to KPMG's (2008) survey results only 32 per cent of the Australian companies included in its survey report specifically on their carbon footprints. Nonetheless, KPMG (2007) reports that around 85 per cent of the 500 largest listed Australian companies do report on the related issues of climate change and greenhouse gas emissions. Motivations for making such disclosures can vary widely but legitimacy theory has been used extensively to explain environmental disclosure decisions in the context of maintaining an implicit social contract between the company and its stakeholders. While, prima facie, increased levels of voluntary disclosures may be a constructive outcome there is the associated risk that, in pursuit of legitimation, such disclosure can actually 'thicken' the corporate veil. This can occur because organizational action to maintain the social contact can be both symbolic and behavioral. That is, the disclosure response might be calculated to create a positive impression of the firm's activities with no associated change in operations (symbolism) or it might convey a message about how operational changes have been effected that are more consistent with societal expectations. This study examines the disclosure strategies of large Australian companies in light of the heightened societal awareness and concern about issues related to carbon footprints. This first aim is to determine whether, consistent with a general need for legitimation, companies are addressing

  15. Planning a Stigmatized Nonvisible Illness Disclosure: Applying the Disclosure Decision-Making Model

    Science.gov (United States)

    Choi, Soe Yoon; Venetis, Maria K.; Greene, Kathryn; Magsamen-Conrad, Kate; Checton, Maria G.; Banerjee, Smita C.

    2016-01-01

    This study applied the disclosure decision-making model (DD-MM) to explore how individuals plan to disclose nonvisible illness (Study 1), compared to planning to disclose personal information (Study 2). Study 1 showed that perceived stigma from the illness negatively predicted disclosure efficacy; closeness predicted anticipated response (i.e., provision of support) although it did not influence disclosure efficacy; disclosure efficacy led to reduced planning, with planning leading to scheduling. Study 2 demonstrated that when information was considered to be intimate, it negatively influenced disclosure efficacy. Unlike the model with stigma (Study 1), closeness positively predicted both anticipated response and disclosure efficacy. The rest of the hypothesized relationships showed a similar pattern to Study 1: disclosure efficacy reduced planning, which then positively influenced scheduling. Implications of understanding stages of planning for stigmatized information are discussed. PMID:27662447

  16. Implementing an error disclosure coaching model: A multicenter case study.

    Science.gov (United States)

    White, Andrew A; Brock, Douglas M; McCotter, Patricia I; Shannon, Sarah E; Gallagher, Thomas H

    2017-01-01

    National guidelines call for health care organizations to provide around-the-clock coaching for medical error disclosure. However, frontline clinicians may not always seek risk managers for coaching. As part of a demonstration project designed to improve patient safety and reduce malpractice liability, we trained multidisciplinary disclosure coaches at 8 health care organizations in Washington State. The training was highly rated by participants, although not all emerged confident in their coaching skill. This multisite intervention can serve as a model for other organizations looking to enhance existing disclosure capabilities. Success likely requires cultural change and repeated practice opportunities for coaches. © 2017 American Society for Healthcare Risk Management of the American Hospital Association.

  17. Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

    Directory of Open Access Journals (Sweden)

    Yao Liqiong

    2016-01-01

    Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

  18. Assessment Of Carbon Leakage In Multiple Carbon-Sink Projects: ACase Study In Jambi Province, Indonesia

    Energy Technology Data Exchange (ETDEWEB)

    Boer, Rizaldi; Wasrin, Upik R.; Hendri, Perdinan; Dasanto,Bambang D.; Makundi, Willy; Hero, Julius; Ridwan, M.; Masripatin, Nur

    2007-06-01

    Rehabilitation of degraded forest land throughimplementation of carbon sink projects can increase terrestrial carbonstock. However, carbon emissions outside the project boundary, which iscommonly referred to as leakage, may reduce or negate the sequestrationbenefits. This study assessed leakage from carbon sink projects thatcould potentially be implemented in the study area comprised of elevensub-districts in the Batanghari District, Jambi Province, Sumatra,Indonesia. The study estimates the probability of a given land use/coverbeing converted into other uses/cover, by applying a logit model. Thepredictor variables were: proximity to the center of the land use area,distance to transportation channel (road or river), area of agriculturalland, unemployment (number of job seekers), job opportunities, populationdensity and income. Leakage was estimated by analyzing with and withoutcarbon sink projects scenarios. Most of the predictors were estimated asbeing significant in their contribution to land use cover change. Theresults of the analysis show that leakage in the study area can be largeenough to more than offset the project's carbon sequestration benefitsduring the period 2002-2012. However, leakage results are very sensitiveto changes of carbon density of the land uses in the study area. Byreducing C-density of lowland and hill forest by about 10 percent for thebaseline scenario, the leakage becomes positive. Further data collectionand refinement is therefore required. Nevertheless, this study hasdemonstrated that regional analysis is a useful approach to assessleakage.

  19. The average carbon-stock approach for small-scale CDM AR projects

    Energy Technology Data Exchange (ETDEWEB)

    Garcia Quijano, J.F.; Muys, B. [Katholieke Universiteit Leuven, Laboratory for Forest, Nature and Landscape Research, Leuven (Belgium); Schlamadinger, B. [Joanneum Research Forschungsgesellschaft mbH, Institute for Energy Research, Graz (Austria); Emmer, I. [Face Foundation, Arnhem (Netherlands); Somogyi, Z. [Forest Research Institute, Budapest (Hungary); Bird, D.N. [Woodrising Consulting Inc., Belfountain, Ontario (Canada)

    2004-06-15

    In many afforestation and reforestation (AR) projects harvesting with stand regeneration forms an integral part of the silvicultural system and satisfies local timber and/or fuelwood demand. Especially clear-cut harvesting will lead to an abrupt and significant reduction of carbon stocks. The smaller the project, the more significant the fluctuations of the carbon stocks may be. In the extreme case a small-scale project could consist of a single forest stand. In such case, all accounted carbon may be removed during a harvesting operation and the time-path of carbon stocks will typically look as in the hypothetical example presented in the report. For the aggregate of many such small-scale projects there will be a constant benefit to the atmosphere during the projects, due to averaging effects.

  20. Exploring Self-Disclosure in Online Social Networks

    Science.gov (United States)

    Velasco-Martin, Javier

    2013-01-01

    This project explores how experienced adult users of social media disclose personal information over online social networks (OSN). This work introduces a four-dimensional model to serve as a foundational framework for the study of online self-disclosure (OSD); these four dimensions are personal, social, technological and contextual, and support…

  1. SkyMine Carbon Mineralization Pilot Project

    Energy Technology Data Exchange (ETDEWEB)

    Joe Jones; Clive Barton; Mark Clayton; Al Yablonsky; David Legere

    2010-09-30

    This Topical Report addresses accomplishments achieved during Phase 1 of the SkyMine{reg_sign} Carbon Mineralization Pilot Project. The primary objectives of this project are to design, construct, and operate a system to capture CO{sub 2} from a slipstream of flue gas from a commercial coal-fired cement kiln, convert that CO{sub 2} to products having commercial value (i.e., beneficial use), show the economic viability of the CO{sub 2} capture and conversion process, and thereby advance the technology to a point of readiness for commercial scale demonstration and proliferation. The project will also substantiate market opportunities for the technology by sales of chemicals into existing markets, and identify opportunities to improve technology performance and reduce costs at commercial scale. The primary objectives of Phase 1 of the project were to elaborate proven SkyMine{reg_sign} process chemistry to commercial pilot-scale operation and complete the preliminary design ('Reference Plant Design') for the pilot plant to be built and operated in Phase 2. Additionally, during Phase 1, information necessary to inform a DOE determination regarding NEPA requirements for the project was developed, and a comprehensive carbon lifecycle analysis was completed. These items were included in the formal application for funding under Phase 2. All Phase 1 objectives were successfully met on schedule and within budget.

  2. THE OPTIMAL ROTATIONS OF GMELINA STAND ON TWO CARBON PROJECTS: LENGTHENING ROTATION AND AFFORESTATION

    Directory of Open Access Journals (Sweden)

    Yonky Indrajaya

    2016-12-01

    Full Text Available Forest plantation may contribute economically and socially as a provider of wood raw materials for industry and providing jobs for local people. In addition, forest plantation may also contribute as watershed protection and carbon sequestration. Projects on carbon sequestration from plantation forest can be conducted in two types: (1 afforestation and (2 lengthening forest rotation. One of the potential carbon markets operationalized in the field is voluntary market with Verified Carbon Standard mechanism. This study aimed to analyze the optimal rotations of gmelina forests on two carbon projects: lengthening rotation and afforestation. The method used in this study was by using Hartman model ( i.e. Faustmann by maximizing profit with the revenue source from timber and carbon sequestration project. The results of this study showed that carbon price will affect the optimal rotation for lengthening forest rotation of VCS project. Meanwhile, for VCS afforestation project, carbon price had no effect on the optimal rotation on gmelina forest. The NPV value of afforestation project was relatively higher than that of NPV value of lengthening forest rotation project, since the amount of carbon that can be credited relatively higher in afforestation project.

  3. 5 CFR 2100.10 - Conditions of disclosure and accounting of certain disclosures.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Conditions of disclosure and accounting of certain disclosures. 2100.10 Section 2100.10 Administrative Personnel ARMED FORCES RETIREMENT HOME ARMED FORCES RETIREMENT HOME PRIVACY ACT PROCEDURES § 2100.10 Conditions of disclosure and accounting of...

  4. Integrated Mid-Continent Carbon Capture, Sequestration & Enhanced Oil Recovery Project

    Energy Technology Data Exchange (ETDEWEB)

    Brian McPherson

    2010-08-31

    A consortium of research partners led by the Southwest Regional Partnership on Carbon Sequestration and industry partners, including CAP CO2 LLC, Blue Source LLC, Coffeyville Resources, Nitrogen Fertilizers LLC, Ash Grove Cement Company, Kansas Ethanol LLC, Headwaters Clean Carbon Services, Black & Veatch, and Schlumberger Carbon Services, conducted a feasibility study of a large-scale CCS commercialization project that included large-scale CO{sub 2} sources. The overall objective of this project, entitled the 'Integrated Mid-Continent Carbon Capture, Sequestration and Enhanced Oil Recovery Project' was to design an integrated system of US mid-continent industrial CO{sub 2} sources with CO{sub 2} capture, and geologic sequestration in deep saline formations and in oil field reservoirs with concomitant EOR. Findings of this project suggest that deep saline sequestration in the mid-continent region is not feasible without major financial incentives, such as tax credits or otherwise, that do not exist at this time. However, results of the analysis suggest that enhanced oil recovery with carbon sequestration is indeed feasible and practical for specific types of geologic settings in the Midwestern U.S.

  5. Voluntary Disclosure and Risk Sharing

    NARCIS (Netherlands)

    Suijs, J.P.M.

    2001-01-01

    This paper analyzes the disclosure strategy of firms that face uncertainty regarding the investor's response to a voluntary disclosure of the firm's private information.This paper distinguishes itself from the existing disclosure literature in that firms do not use voluntary disclosures to separate

  6. Carbon credit of renewable energy projects in Malaysia

    Science.gov (United States)

    Lim, X.; Lam, W. H.; Shamsuddin, A. H.

    2013-06-01

    The introduction of Clean Development Mechanism (CDM) to Malaysia improves the environment of the country. Besides achieving sustainable development, the carbon credit earned through CDM enhances the financial state of the nation. Both CDM and renewable energy contribute to the society by striving to reduce carbon emission. Most of the CDM projects are related to renewable energy, which recorded 69% out of total CDM projects. This paper presents the energy overview and status of renewable energies in the country. Then, the renewable energy will be related to the CDM.

  7. Carbon credit of renewable energy projects in Malaysia

    International Nuclear Information System (INIS)

    Lim, X; Lam, W H; Shamsuddin, A H

    2013-01-01

    The introduction of Clean Development Mechanism (CDM) to Malaysia improves the environment of the country. Besides achieving sustainable development, the carbon credit earned through CDM enhances the financial state of the nation. Both CDM and renewable energy contribute to the society by striving to reduce carbon emission. Most of the CDM projects are related to renewable energy, which recorded 69% out of total CDM projects. This paper presents the energy overview and status of renewable energies in the country. Then, the renewable energy will be related to the CDM.

  8. Essays on information disclosure and the environment

    Science.gov (United States)

    Mathai, Koshy

    The essays in this dissertation study information disclosure and environmental policy. The first chapter challenges the longstanding result that firms will, in general, voluntarily disclose information about product quality, in light of the unrealism of the assumption, common to much of the literature, that consumers are identical. When this assumption is relaxed, an efficiency-enhancing role may emerge for disclosure regulation, insofar as it can improve information provision and thus help protect consumers with "moderately atypical" preferences. The paper also endogenizes firms's choice of quality and suggests that disclosure regulation may also raise welfare indirectly, by inducing firms to improve product quality. The second chapter explores the significance of policy-induced technological change (ITC) for the design of carbon-abatement policies. The paper considers both R&D-based and learning-by-doing-based knowledge accumulation, examining each specification under both a cost-effectiveness and a benefit-cost policy criterion. We show analytically that the presence of ITC generally implies a lower profile of optimal carbon taxes, a shifting of abatement effort into the future (in the R&D scenarios), and an increase in the scale of abatement (in the benefit-cost scenarios). Numerical simulations indicate that the impact of ITC on abatement timing is very slight, but the effects on costs, optimal carbon taxes, and cumulative abatement can be large. The third chapter uses a World Bank dataset on Chinese state-owned enterprises to estimate price elasticities of industrial coal demand. A simple coal-demand equation is estimated in many forms, and significant price sensitivity is almost always found: the own-price elasticity is estimated to be roughly -0.5. A cost-function/share-equation system is also estimated, and although the function is frequently ill-behaved, indicating that firms may not be minimizing costs, the elasticity estimates again are large and

  9. Disclosure on the Internet

    International Nuclear Information System (INIS)

    Kratz, M.P.J.

    1998-01-01

    The key issues surrounding regulatory enforcement of Internet disclosure in the petroleum industry were discussed under three headings, i.e. (1) content problems, such as intellectual property, trademarks, copyright, licence limitations, accuracy of promotional and other information; (2) disclosure problems, including web site information, employee disclosure, electronic mail, and third party disclosures; and (3) regulatory issues that range from the Internet as the vehicle for stock manipulation, to transnational aspects, lack of editorial oversight, and multi-jurisdictional enforcement issues

  10. 19 CFR 201.29 - Commission disclosure of individual records, accounting of record disclosures, and requests for...

    Science.gov (United States)

    2010-04-01

    ..., accounting of record disclosures, and requests for accounting of record disclosures. 201.29 Section 201.29..., accounting of record disclosures, and requests for accounting of record disclosures. (a) It is the policy of... disclosure required by 5 U.S.C. 552, the Privacy Act Officer shall keep an accurate accounting of: (1) The...

  11. Effects of therapist general self-disclosure and countertransference disclosure on ratings of the therapist and session.

    Science.gov (United States)

    Myers, David; Hayes, Jeffrey A

    2006-01-01

    Therapist decisions about self-disclosure depend theoretically upon both content and context, such as the quality of the therapeutic relationship. In this analogue study, 224 undergraduates viewed 1 of 3 videos for which the working alliance was described as positive or negative and in which a therapist made general self-disclosures, countertransference disclosures, or no disclosures. Interaction effects indicated that participants rated sessions as deeper and the therapist as more expert when the therapist made general disclosures compared to no disclosures, but only when the alliance was positive. When the alliance was negative, participants perceived sessions as shallower and the therapist as less expert when the therapist made either general or countertransference disclosures compared to no disclosures. (PsycINFO Database Record (c) 2010 APA, all rights reserved).

  12. Self-Disclosure and Internet Addiction

    Science.gov (United States)

    Arslan, Nihan; Kiper, Aydin

    2018-01-01

    The aim of study is to investigate the relationship between self-disclosure and internet addiction. Self-Disclosure Scale and Internet Addiction Scale were applied to students. Results indicated a negative correlation between self-disclosure and internet addiction. Self-disclosure was negative predicted by internet addiction in the structural…

  13. Evaluating Parental Autism Disclosure Strategies

    Science.gov (United States)

    Austin, Jillian E.; Galijot, Ratka; Davies, W. Hobart

    2018-01-01

    The relative effects of different autism disclosure methods on the perceptions of a mother-child dyad were investigated. Using three conditions, disclosure card, disclosure bracelet, and no disclosure, U.S. community parents (N = 383) were asked 18 questions about their perceptions of the dyad. An ANOVA revealed significant protection from stigma…

  14. eSelf Disclosure

    Data.gov (United States)

    U.S. Environmental Protection Agency — The initial module incorporated into the application was the eDisclosure module to track regulatory audit disclosure reports that come through EPA's Central Data...

  15. 32 CFR 310.25 - Disclosure accounting.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information. (3...

  16. Attachment avoidance, alexithymia, and gender: Examining their associations with distress disclosure tendencies and event-specific disclosure.

    Science.gov (United States)

    O'Loughlin, Julia I; Cox, Daniel W; Kahn, Jeffrey H; Wu, Amery D

    2018-01-01

    Distress disclosure has been linked with reduced psychological distress, increased wellbeing, and successful psychotherapeutic outcome. Because of the importance of distress disclosure, researchers have worked to develop and improve theoretical models of disclosure to facilitate counseling practices that reduce impediments to disclosure. Presently, we conducted a 2-part study to investigate distress disclosure's associations with attachment avoidance, gender, and alexithymia-3 constructs frequently linked with disclosure. In Part 1, we examined the extent to which attachment avoidance, alexithymia, and gender predicted general disclosure tendencies. In Part 2, we examined the extent to which attachment avoidance, alexithymia, and gender predicted event-specific disclosure. Participants were recruited from a crowdsourcing website (N = 178 in Part 1; N = 108 in Part 2). In Part 1, alexithymia partially mediated the association between attachment avoidance and disclosure tendencies, and the link between attachment avoidance and alexithymia was stronger for men than women. In Part 2, the association between distress intensity and event-specific disclosure was weaker for people with high levels of alexithymia. Implications for counseling theory and practice are discussed. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  17. Carbon dioxide cleaning pilot project

    International Nuclear Information System (INIS)

    Knight, L.; Blackman, T.E.

    1994-01-01

    In 1989, radioactive-contaminated metal at the Rocky Flats Plant (RFP) was cleaned using a solvent paint stripper (Methylene chloride). One-third of the radioactive material was able to be recycled; two-thirds went to the scrap pile as low-level mixed waste. In addition, waste solvent solutions also required disposal. Not only was this an inefficient process, it was later prohibited by the Resource Conservation and Recovery Act (RCRA), 40 CFR 268. A better way of doing business was needed. In the search for a solution to this situation, it was decided to study the advantages of using a new technology - pelletized carbon dioxide cleaning. A proof of principle demonstration occurred in December 1990 to test whether such a system could clean radioactive-contaminated metal. The proof of principle demonstration was expanded in June 1992 with a pilot project. The purpose of the pilot project was three fold: (1) to clean metal so that it can satisfy free release criteria for residual radioactive contamination at the Rocky Flats Plant (RFP); (2) to compare two different carbon dioxide cleaning systems; and (3) to determine the cost-effectiveness of decontamination process in a production situation and compare the cost of shipping the metal off site for waste disposal. The pilot project was completed in August 1993. The results of the pilot project were: (1) 90% of those items which were decontaminated, successfully met the free release criteria , (2) the Alpheus Model 250 was selected to be used on plantsite and (3) the break even cost of decontaminating the metal vs shipping the contaminated material offsite for disposal was a cleaning rate of 90 pounds per hour, which was easily achieved

  18. The university sudent's self-disclosure satisfaction, self-disclosure function in the Internet, and relation of loneliness

    OpenAIRE

    野口, 恵美; Noguchi, Emi

    2011-01-01

    This study investigated the questionnaire about the following three points in term of self-disclosure satisfaction. (1) Making of self-disclosure motive standard. (2) Clarifying gender difference in internet self-disclosure feature (concent of self-disclosure and motive) and the relation between satisfaction from face-to-face self-disclosure satisfaction and lonliness. As a result, 18 items that was divided into three factors "Negative feelings discharge", "Feedback", and "Selfshared" were ob...

  19. Carbon nanotubes and methods of making carbon nanotubes

    KAUST Repository

    Basset, Jean-Marie; Zhou, Lu; Saih, Youssef

    2017-01-01

    Embodiments of the present disclosure provide for methods that can be used to produce carbon nanotubes (hereinafter CNT) having an inner diameter about 5-55 nm, methods of tuning the inner diameter of CNTs (e.g., by adjusting reaction pressure

  20. The disclosure of enterprise risk management (ERM information: An overview of Canadian regulations for risk disclosure

    Directory of Open Access Journals (Sweden)

    Michael Maingot

    2013-12-01

    Full Text Available This paper discusses the mandatory risk disclosures in Canada under International Financial Reporting Standards (IFRS. U.S. mandatory accounting disclosures of risk are also briefly examined, since some Canadian companies are cross-listed in the US. Mandatory disclosures of risk under the Basel II and Basel III Accords for the international regulation of banks are discussed as well as the assessment of ERM by Standard & Poor’s. The risk disclosures in the Management Discussion & Analysis (MD&A section of the annual report prescribed by the Canadian Securities Administrators (CSA in National Instrument 51-102 Continuous Disclosure Obligations are examined. Since these risk disclosures are voluntary, the actual disclosures in the MD&A section of the annual report are entirely at the discretion of management subject to effective board oversight.

  1. Research Disclosure Procedures for the Kamehameha Early Education Project. Technical Report #21.

    Science.gov (United States)

    Omori, Sharon; And Others

    This report describes research disclosure procedures and materials developed for the Kamehameha Early Education Program (KEEP) to fulfill the informed consent principle of the ethical guidelines of the American Psychological Association. A requirement for registration of children in the program is that parents attend one of two disclosure…

  2. Self-disclosure of HIV status, disclosure counseling, and retention in HIV care in Cameroon.

    Science.gov (United States)

    Breger, Tiffany L; Newman, Jamie E; Mfangam Molu, Brigitte; Akam, Wilfred; Balimba, Ashu; Atibu, Joseph; Kiumbu, Modeste; Azinyue, Innocent; Hemingway-Foday, Jennifer; Pence, Brian W

    2017-07-01

    Poor retention in care is common among HIV-positive adults in sub-Saharan Africa settings and remains a key barrier to HIV management. We quantify the associations of disclosure of HIV status and referral to disclosure counseling with successful retention in care using data from three Cameroon clinics participating in the Phase 1 International epidemiologic Databases to Evaluate AIDS Central Africa cohort. Of 1646 patients newly initiating antiretroviral therapy between January 2008 and January 2011, 43% were retained in care following treatment initiation. Self-disclosure of HIV status to at least one person prior to treatment initiation was associated with a minimal increase in the likelihood of being retained in care (risk ratio [RR] = 1.14; 95% confidence interval (CI): 0.94, 1.38). However, referral to disclosure counseling was associated with a moderate increase in retention (RR = 1.37; 95% CI: 1.21, 1.55) and was not significantly modified by prior disclosure status (p = .3). Our results suggest that while self-disclosure may not significantly improve retention among patients receiving care at these Cameroon sites, counseling services may play an important role regardless of prior disclosure status.

  3. Personal disclosure revisited.

    Science.gov (United States)

    Olarte, Silvia W

    2003-01-01

    In this paper personal disclosure is defined as a conscious verbal presentation to the patient by the therapist of a personal vignette accompanied by the appropriate dynamic formulation and resolution of a given personal area of conflict. It is conceptualized within theoretical formulations which consider the therapeutic relationship a dyad, where the reality of the patient and the reality of the therapist influence each other, providing the matrix through which the resolution of the patient's past life experiences takes place in the context of this new interpersonal experience. It is specifically differentiated from a boundary violation, because the personal disclosure is brought to the patient's interactional awareness not for gratification of the therapist's sexual or narcissistic needs, but to provoke a response in the patient's conceptualization of a phenomenon being presented in the session and to actively influence the intersubjective field. Within the conceptual framework developed in this paper, personal disclosure reaffirms the patient's current self-discovery and provides for a different formative experience. Personal disclosure is not to be used by the therapist as a vehicle to resolve personal conflicts or as source of personal gratification. When used within the context developed in this paper, personal disclosure enhances both the patient's therapeutic process and the therapist's ever-evolving growth.

  4. Carbon burnout project-coal fineness effects

    Energy Technology Data Exchange (ETDEWEB)

    Mike Celechin [Powergen UK plc, Nottingham (United Kingdom)

    2004-02-01

    The aim of this DTI project is to establish good quality plant and rig data to demonstrate the effect of changing coal fineness on carbon burnout in a controlled manner, which can then be used to support computational fluid dynamics (CFD) and engineering models of the process. The modelling elements of the project were completed by Mitsui Babcock Energy Ltd., and validated using the data produced by the other partners. The full scale plant trials were successfully completed at Powergen's Kingsnorth Power Station and a full set of tests were also completed on Powergen's CTF. During these test both carbon-in-ash and NOx levels were seen to increase with increasing fuel particle size. Laboratory analysis of fly ash produced during the plant and rig trials revealed that only small differences in char morphology and reactivity could be detected in samples produced under significantly different operating conditions. Thermo Gravimetric Analysis was also undertaken on a range of PF size fractions collected form mills operating at different conditions. 3 refs., 13 figs., 1 tab.

  5. Some Thoughts on Self-Disclosure.

    Science.gov (United States)

    Richards, Arnold

    2018-04-01

    This paper explores the pros and cons of self-disclosure and self revelation in the analyst. It takes as its starting point a paper by Jeffrey Stern that shows a mixed but generally positive outcome of an incident of self-disclosure. The trend in more recent times has been toward somewhat more self-disclosure, with modern analysts' views on a continuum. The author discusses an example from his own practice, in which he delayed self-disclosure for some time, but did reveal facts about himself, and how this had a mostly positive outcome. He concludes by distinguishing self-disclosure that entails stating facts about self from self-revelation, when the analyst tells his feelings about some specifics from his own life or in the patient's disclosure. Such revelation is not likely to be beneficial to the therapeutic alliance in its early stages, but may be of value as the analytic relationship and trust develop over longer time.

  6. 32 CFR 806b.49 - Disclosure accountings.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...

  7. Stakeholders of Voluntary Forest Carbon Offset Projects in China: An Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Derong Lin

    2015-01-01

    Full Text Available Climate change is one of the defining challenges facing the planet. Voluntary forest carbon offset project which has the potential to boost forest carbon storage and mitigate global warming has aroused the global concern. The objective of this paper is to model the game situation and analyze the game behaviors of stakeholders of voluntary forest carbon offset projects in China. A stakeholder model and a Power-Benefit Matrix are constructed to analyze the roles, behaviors, and conflicts of stakeholders including farmers, planting entities, communities, government, and China Green Carbon Foundation. The empirical analysis results show that although the stakeholders have diverse interests and different goals, a win-win solution is still possible through their joint participation and compromise in the voluntary forest carbon offset project. A wide governance structure laying emphasis on benefit balance, equality, and information exchanges and being regulated by all stakeholders has been constructed. It facilitates the agreement among the stakeholders with conflicting or different interests. The joint participation of stakeholders in voluntary forest carbon offset projects might change the government-dominated afforestation/reforestation into a market, where all participators including government are encouraged to cooperate with each other to improve the condition of fund shortage and low efficiency.

  8. 22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    Science.gov (United States)

    2010-04-01

    ..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

  9. Spatial patterns of carbon, biodiversity, deforestation threat, and REDD+ projects in Indonesia.

    Science.gov (United States)

    Murray, Josil P; Grenyer, Richard; Wunder, Sven; Raes, Niels; Jones, Julia P G

    2015-10-01

    There are concerns that Reduced Emissions from Deforestation and forest Degradation (REDD+) may fail to deliver potential biodiversity cobenefits if it is focused on high carbon areas. We explored the spatial overlaps between carbon stocks, biodiversity, projected deforestation threats, and the location of REDD+ projects in Indonesia, a tropical country at the forefront of REDD+ development. For biodiversity, we assembled data on the distribution of terrestrial vertebrates (ranges of amphibians, mammals, birds, reptiles) and plants (species distribution models for 8 families). We then investigated congruence between different measures of biodiversity richness and carbon stocks at the national and subnational scales. Finally, we mapped active REDD+ projects and investigated the carbon density and potential biodiversity richness and modeled deforestation pressures within these forests relative to protected areas and unprotected forests. There was little internal overlap among the different hotspots (richest 10% of cells) of species richness. There was also no consistent spatial congruence between carbon stocks and the biodiversity measures: a weak negative correlation at the national scale masked highly variable and nonlinear relationships island by island. Current REDD+ projects were preferentially located in areas with higher total species richness and threatened species richness but lower carbon densities than protected areas and unprotected forests. Although a quarter of the total area of these REDD+ projects is under relatively high deforestation pressure, the majority of the REDD+ area is not. In Indonesia at least, first-generation REDD+ projects are located where they are likely to deliver biodiversity benefits. However, if REDD+ is to deliver additional gains for climate and biodiversity, projects will need to focus on forests with the highest threat to deforestation, which will have cost implications for future REDD+ implementation. © 2015 The Authors

  10. 44 CFR 6.22 - Accounting of disclosures.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Accounting of disclosures. 6... Accounting of disclosures. (a) Except for disclosures made pursuant to § 6.20 (a) and (b), an accurate accounting of each disclosure shall be made and retained for 5 years after the disclosure or for the life of...

  11. Proactive Public Disclosure

    DEFF Research Database (Denmark)

    Boll, Karen; Tell, Michael

    2015-01-01

    This article discusses proactive public disclosure of taxpayer information and how this may form a new strategy for securing tax compliance by tax administrators. It reports a case study from the Danish Customs and Tax Administration in which consumers of services–over a short period of time...... proactive public disclosure is compatible with the Duty of Confidentiality, but incompatible with Good Public Governance. Furthermore, the analyses show that there are a number of strong organizational rationales for using proactive public disclosure, despite its apparent incompatibility with Good Public...... Governance. The article is innovative in that it combines a legal and organizational approach to analyse a new regulatory strategy within tax administration....

  12. Voluntary Disclosure in the Annual Reports of Financially Distressed Companies in Indonesia

    Directory of Open Access Journals (Sweden)

    Wijantini Wijantini

    2006-09-01

    Full Text Available This paper examines voluntary disclosure in the annual reports of financially distressed companies in Indonesia. The disclosure score range is between 3 percent and 49 percent with the mean and median score of 25 percent and 26 percent, respectively, at the onset of distress. The score is measured as the ratio of the total items disclosed to the maximum possible items score applicable to the firm. The most disclosed items are in the category of financial highlights and general corporate information whereas the three least disclosed items concern projections, liquidity, and research and development. Moreover, the results of this study reveal that the level of voluntary disclosure in the financially distressed firms is higher than that in non-financially distressed firms. There is no significant difference between the types of information disclosed by the 2  groups. The statistical tests are applied for various years. Consistent with findings in previous studies, the size of the firm appears to be a positive variable significantly affecting the disclosure level.

  13. 38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    Science.gov (United States)

    2010-07-01

    ..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

  14. Spatial optimization of carbon-stocking projects across Africa integrating stocking potential with co-benefits and feasibility.

    Science.gov (United States)

    Greve, Michelle; Reyers, Belinda; Mette Lykke, Anne; Svenning, Jens-Christian

    2013-01-01

    Carbon offset projects through forestation are employed within the emissions trading framework to store carbon. Yet, information about the potential of landscapes to stock carbon, essential to the design of offset projects, is often lacking. Here, based on data on vegetation carbon, climate and soil, we quantify the potential for carbon storage in woody vegetation across tropical Africa. The ability of offset projects to produce co-benefits for ecosystems and people is then quantified. When co-benefits such as biodiversity conservation are considered, the top-ranked sites are sometimes different to sites selected purely for their carbon-stocking potential, although they still possess up to 92% of the latter carbon-stocking potential. This work provides the first continental-scale assessment of which areas may provide the greatest direct and indirect benefits from carbon storage reforestation projects at the smallest costs and risks, providing crucial information for prioritization of investments in carbon storage projects.

  15. Assessment of Carbon Emission Reduction for Buildings Projects in Malaysia-A Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Klufallah Mustafa M. A.

    2014-01-01

    Full Text Available The Malaysian construction industry significantly contributes as an empowerment to its development vision of 2020 by reducing 40% of carbon emission. Moreover, this industry accounts as a threat to the environment, not only in terms of consumption of natural resources but also in emitting million tons of carbon emission annually. In fact, Malaysia is categorized the 30th in the world's ranking in carbon emission level. To mitigate the raise of carbon emission level from the buildings construction, several studies identified some of the effective carbon emission assessment tools for construction projects but it is lack of implementation in Malaysia. The green building index (GBI, Malaysian CIB Report has been introduced to assist the construction stakeholders in reducing the level of carbon emission and the impact of buildings on the environment. This paper presents an analysis of carbon emission from housing projects and office buildings in order to identify and quantify the main sources of carbon emission for each project and it proposes environmental friendly materials as replacement for conventional construction materials to achieve the implementation of sustainability in Malaysia.

  16. Etude Climat no. 31 'Carbon offset projects in the agricultural sector'

    International Nuclear Information System (INIS)

    Foucherot, Claudine; Bellassen, Valentin

    2012-01-01

    Among the publications of CDC Climat Research, 'Climate Reports' offer in-depth analyses on a given subject. This issue addresses the following points: The agricultural sector accounts for 14% of global anthropogenic greenhouse gas emissions. If we also take into account carbon emissions and sequestration from upstream - production of fertilisers, deforestation, etc. - and downstream - bio-energies, etc. - the share rises to 30%. Many practices and technologies enable agriculture's impact on climate change to be reduced. According to a number of estimates that are summarised in this research, the agricultural sector's mitigation potential is of the same order of magnitude as its emissions over a period of 30 years. However, changing agricultural practices comes at a cost, and in most cases such changes are not made without economic incentives. Carbon offsetting projects are one of the economic tools available to reduce agricultural emissions by paying for metric tons of avoided CO 2 e emissions. A summary of the emission reductions enabled by agricultural projects to date is provided in this report. It covers most projects certified by quality assurance standards, including those set up by the Kyoto Protocol (Clean Development Mechanism and Joint Implementation) and those in the voluntary market (Verified Carbon Standard, Climate Action Reserve, Gold Standard, Chicago Climate Exchange, and American Carbon Registry). The assessment drawn up on this basis shows that emission reductions enabled through carbon offsetting are thousand times lower than actual emissions and their potential mitigation. Agricultural projects have reduced emissions by 14 MtCO 2 e in 2010, i.e. 7% of the reductions generated by all carbon offset projects across all sectors for this year. Initiatives focus on three technologies: - bio-energies (crop residues), - methanation of livestock waste, - and soil carbon sequestration using no-till practices. This is very little compared with the large

  17. Soil organic carbon stocks under native vegetation - revised estimates for use with the simple assessment option of the Carbon Benefits Project system

    NARCIS (Netherlands)

    Batjes, N.H.

    2011-01-01

    The Carbon Benefits Project (CBP) is developing a standardized system for sustainable land management projects to measure, model and report changes in carbon stocks and greenhouse gas (GHG) emissions for use at varying scales. A global framework of soil organic carbon (SOC) stocks under native

  18. Is a Clean Development Mechanism project economically justified? Case study of an International Carbon Sequestration Project in Iran.

    Science.gov (United States)

    Katircioglu, Salih; Dalir, Sara; Olya, Hossein G

    2016-01-01

    The present study evaluates a carbon sequestration project for the three plant species in arid and semiarid regions of Iran. Results show that Haloxylon performed appropriately in the carbon sequestration process during the 6 years of the International Carbon Sequestration Project (ICSP). In addition to a high degree of carbon dioxide sequestration, Haloxylon shows high compatibility with severe environmental conditions and low maintenance costs. Financial and economic analysis demonstrated that the ICSP was justified from an economic perspective. The financial assessment showed that net present value (NPV) (US$1,098,022.70), internal rate of return (IRR) (21.53%), and payback period (6 years) were in an acceptable range. The results of the economic analysis suggested an NPV of US$4,407,805.15 and an IRR of 50.63%. Therefore, results of this study suggest that there are sufficient incentives for investors to participate in such kind of Clean Development Mechanism (CDM) projects.

  19. Derived crop management data for the LandCarbon Project

    Science.gov (United States)

    Schmidt, Gail; Liu, Shu-Guang; Oeding, Jennifer

    2011-01-01

    The LandCarbon project is assessing potential carbon pools and greenhouse gas fluxes under various scenarios and land management regimes to provide information to support the formulation of policies governing climate change mitigation, adaptation and land management strategies. The project is unique in that spatially explicit maps of annual land cover and land-use change are created at the 250-meter pixel resolution. The project uses vast amounts of data as input to the models, including satellite, climate, land cover, soil, and land management data. Management data have been obtained from the U.S. Department of Agriculture (USDA) National Agricultural Statistics Service (NASS) and USDA Economic Research Service (ERS) that provides information regarding crop type, crop harvesting, manure, fertilizer, tillage, and cover crop (U.S. Department of Agriculture, 2011a, b, c). The LandCarbon team queried the USDA databases to pull historic crop-related management data relative to the needs of the project. The data obtained was in table form with the County or State Federal Information Processing Standard (FIPS) and the year as the primary and secondary keys. Future projections were generated for the A1B, A2, B1, and B2 Intergovernmental Panel on Climate Change (IPCC) Special Report on Emissions Scenarios (SRES) scenarios using the historic data values along with coefficients generated by the project. The PBL Netherlands Environmental Assessment Agency (PBL) Integrated Model to Assess the Global Environment (IMAGE) modeling framework (Integrated Model to Assess the Global Environment, 2006) was used to develop coefficients for each IPCC SRES scenario, which were applied to the historic management data to produce future land management practice projections. The LandCarbon project developed algorithms for deriving gridded data, using these tabular management data products as input. The derived gridded crop type, crop harvesting, manure, fertilizer, tillage, and cover crop

  20. Are Norms of Disclosure of Online and Offline Personal Information Associated with the Disclosure of Personal Information Online?

    Science.gov (United States)

    Mesch, Gustavo S.; Beker, Guy

    2010-01-01

    This study investigated whether norms of self-disclosure of one's online and offline identity are linked to online disclosure of personal and intimate information. We expected online disclosure of personal and intimate information to be associated with norms of online disclosure. Secondary analysis of the 2006 Pew and American Life Survey of…

  1. Monitoring and economic factors affecting the economic viability of afforestation for carbon sequestration projects

    International Nuclear Information System (INIS)

    Robertson, Kimberly; Loza-Balbuena, Isabel; Ford-Robertson, Justin

    2004-01-01

    The Kyoto Protocol is the first step towards achieving the objectives of the United Nations Framework Convention on Climate Change and aims among others to promote 'the protection and enhancement of carbon sinks and reservoirs'. To encourage afforestation for carbon sequestration a project must be economically viable. This study uses a model to analyse the impact on project viability of a range of carbon monitoring options, international carbon credit value and discount rate, applied to a Pinus radiata afforestation project in New Zealand. Monitoring carbon in conjunction with conventional forest inventory shows the highest return. Long-term average carbon accounting has lower accounting costs, compared to annual and 5 yearly accounting, as monitoring is only required every 5-10 years until the long-term average is attained. In this study we conclude that monitoring soil carbon stocks is not economically feasible using any of the accounting methods, when carbon is valued at US$ 10/t. This conclusion may be relevant to forest carbon sequestration projects elsewhere in the world and suggests care is needed in selecting the appropriate carbon monitoring options to avoid the risk that costs could be higher than any monetary benefits from terrestrial carbon sequestration. This would remove any commercial incentive to afforest for carbon sequestration reasons and severely limit the use of forest sinks as part of any package of measures addressing the ultimate objective of the UNFCCC

  2. A Note on Quality Disclosure and Competition

    DEFF Research Database (Denmark)

    Jansen, Jos

    low qualities in equilibrium. The higher the disclosure cost, the higher the equilibrium threshold below which firms conceal quality information. I show that the effect of product differentiation on quality disclosure depends on the cost of disclosure. For low (high) disclosure costs, a firm discloses...

  3. A Note on Quality Disclosure and Competition

    DEFF Research Database (Denmark)

    Jansen, Jos

    2017-01-01

    low qualities in equilibrium. The higher the disclosure cost, the higher the equilibrium threshold below which firms conceal quality information. I show that the effect of product differentiation on quality disclosure depends on the cost of disclosure. For low (high) disclosure costs, a firm discloses...

  4. Friendship at work and error disclosure

    Directory of Open Access Journals (Sweden)

    Hsiao-Yen Mao

    2017-10-01

    Full Text Available Organizations rely on contextual factors to promote employee disclosure of self-made errors, which induces a resource dilemma (i.e., disclosure entails costing one's own resources to bring others resources and a friendship dilemma (i.e., disclosure is seemingly easier through friendship, yet the cost of friendship is embedded. This study proposes that friendship at work enhances error disclosure and uses conservation of resources theory as underlying explanation. A three-wave survey collected data from 274 full-time employees with a variety of occupational backgrounds. Empirical results indicated that friendship enhanced error disclosure partially through relational mechanisms of employees’ attitudes toward coworkers (i.e., employee engagement and of coworkers’ attitudes toward employees (i.e., perceived social worth. Such effects hold when controlling for established predictors of error disclosure. This study expands extant perspectives on employee error and the theoretical lenses used to explain the influence of friendship at work. We propose that, while promoting error disclosure through both contextual and relational approaches, organizations should be vigilant about potential incongruence.

  5. The Failure of Mandated Disclosures

    Directory of Open Access Journals (Sweden)

    Omri Ben-Shahar

    2017-06-01

    Full Text Available Objective to elaborate the conceptual theoreticallegal provisions and scientific recommendations for the substantiating the inefficiency of mandated disclosure. Methods general dialectic method of cognition as well as the general scientific and specific legal methods of research based on it. Results the article explores the spectacular prevalence and failure of the single most common technique for protecting personal autonomy in modern society mandated disclosure. The article has four parts 1 a comprehensive summary of the recurring use of mandated disclosures in many forms and circumstances in the areas of consumer and borrower protection patient informed consent contract formation and constitutional rights 2 a survey of the empirical literature documenting the failure of the mandated disclosure regime in informing people and in improving their decisions 3 an account of the multitude of reasons mandated disclosures fail focusing on the political dynamics underlying the enactments of these mandates the incentives of disclosers to carry them out and most importantly on the ability of disclosees to use them and 4 an argument that mandated disclosure not only fails to achieve its stated goal but also leads to unintended consequences that often harm the very people it intends to serve. Scientific novelty the article elaborates and introduces into academic sphere the substantiation of the efficiency of mandated disclosure proves the failure of the mandated disclosure regime in informing people and in improving their decisions and reveals the unintended consequences that often harm the very people it intends to serve. Practical significance the provisions ad conclusions of the article can be used in scientific lawmaking and lawenforcement activities and in the educational process of institutions of higher education.

  6. The Failure of Mandated Disclosure

    Directory of Open Access Journals (Sweden)

    Omri Ben-Shahar

    2017-12-01

    Full Text Available Objective to elaborate the conceptual theoreticallegal provisions and scientific recommendations for the substantiating the inefficiency of mandated disclosure. Methods general dialectic method of cognition as well as the general scientific and specific legal methods of research based on it. Results the article explores the spectacular prevalence and failure of the single most common technique for protecting personal autonomy in modern society mandated disclosure. The article has four parts 1 a comprehensive summary of the recurring use of mandated disclosures in many forms and circumstances in the areas of consumer and borrower protection patient informed consent contract formation and constitutional rights 2 a survey of the empirical literature documenting the failure of the mandated disclosure regime in informing people and in improving their decisions 3 an account of the multitude of reasons mandated disclosures fail focusing on the political dynamics underlying the enactments of these mandates the incentives of disclosers to carry them out and most importantly on the ability of disclosees to use them and 4 an argument that mandated disclosure not only fails to achieve its stated goal but also leads to unintended consequences that often harm the very people it intends to serve. Scientific novelty the article elaborates and introduces into academic sphere the substantiation of the efficiency of mandated disclosure proves the failure of the mandated disclosure regime in informing people and in improving their decisions and reveals the unintended consequences that often harm the very people it intends to serve. Practical significance the provisions ad conclusions of the article can be used in scientific lawmaking and lawenforcement activities and in the educational process of institutions of higher education.

  7. Mountaineer Commerical Scale Carbon Capture and Storage (CCS) Project

    Energy Technology Data Exchange (ETDEWEB)

    Deanna Gilliland; Matthew Usher

    2011-12-31

    The Final Technical documents all work performed during the award period on the Mountaineer Commercial Scale Carbon Capture & Storage project. This report presents the findings and conclusions produced as a consequence of this work. As identified in the Cooperative Agreement DE-FE0002673, AEP's objective of the Mountaineer Commercial Scale Carbon Capture and Storage (MT CCS II) project is to design, build and operate a commercial scale carbon capture and storage (CCS) system capable of treating a nominal 235 MWe slip stream of flue gas from the outlet duct of the Flue Gas Desulfurization (FGD) system at AEP's Mountaineer Power Plant (Mountaineer Plant), a 1300 MWe coal-fired generating station in New Haven, WV. The CCS system is designed to capture 90% of the CO{sub 2} from the incoming flue gas using the Alstom Chilled Ammonia Process (CAP) and compress, transport, inject and store 1.5 million tonnes per year of the captured CO{sub 2} in deep saline reservoirs. Specific Project Objectives include: (1) Achieve a minimum of 90% carbon capture efficiency during steady-state operations; (2) Demonstrate progress toward capture and storage at less than a 35% increase in cost of electricity (COE); (3) Store CO{sub 2} at a rate of 1.5 million tonnes per year in deep saline reservoirs; and (4) Demonstrate commercial technology readiness of the integrated CO{sub 2} capture and storage system.

  8. Can Lighting Influence Self-Disclosure?

    Science.gov (United States)

    Mehta, Veli; Mukherjee, Sumitava; Manjaly, Jaison A

    2017-01-01

    With the advent of social networks where people disclose a lot of their information and opinions publicly, this research attempted to re-look at the effect of environmental lighting on willingness and actual disclosure of personal information. Previous literatures mostly addressed counseling setups and the findings were mixed. In order to clarify the effect of lighting on self-disclosure, two experiments were conducted with reported willingness to disclose (Experiment 1) as well as actual disclosure (Experiment 2) on a range of topics like social issues, body, money, work, and personality. While quite a handful of studies have reported differences in disclosure from very subtle environmental lighting manipulations, in both experiments we could not find any effect of ambient room lighting conditions on self-disclosure. These results call for caution both in over-interpreting subtle environmental effects and in increased generalization of perceptual metaphors to actual behavior.

  9. Development of the reciprocity of self-disclosure.

    Science.gov (United States)

    Rotenberg, K J; Chase, N

    1992-03-01

    This study was designed to assess whether children demonstrate covariant and equivalent forms of the reciprocity of self-disclosure, and if so, at what age. Twenty-one kindergarten, 23 second-grade, 24 fourth-grade, and 24 sixth-grade children were shown videotapes of three children (partners) who provided pre-established low-, medium-, and high-intimate disclosures. The subjects were required to send a message to the partners on topics varying in personal content. Fourth-grade children showed evidence of covariant reciprocity of self-disclosure by disclosing higher intimacy to high-intimate partners than to low-intimate partners. Sixth-grade children showed equivalent reciprocity of self-disclosure by providing a greater number of high- and medium-intimate disclosures to high- and medium-intimate partners, respectively, than to low-intimate partners. By contrast, neither form of reciprocity of self-disclosure was shown by kindergarten and second-grade children. Consistent with our expectations, girls provided a greater number of high-intimate disclosures than did boys in three of the four grades. The findings are discussed in terms of interplay between the development of the reciprocity of self-disclosure and the norm of the reciprocity of self-disclosure.

  10. 5 CFR 2606.207 - Accounting of disclosures.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2606.207... ACT RULES Access to Records and Accounting of Disclosures § 2606.207 Accounting of disclosures. (a... accounting of disclosures will be retained for at least five years or for the life of the record, whichever...

  11. Private equity investments and disclosure policy

    NARCIS (Netherlands)

    Beuselinck, C.A.C.; Deloof, M.; Manigart, S.

    2008-01-01

    In the current study, we dynamically analyze unlisted firms’ voluntary disclosure decisions around private equity (PE) participation. First, we disentangle the role of disclosure in attracting PE investments. In addition, we examine the extent to which a firm’s disclosure policy is affected by the

  12. 28 CFR 802.20 - Accounting of disclosures.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting of disclosures. 802.20 Section... COLUMBIA DISCLOSURE OF RECORDS Privacy Act § 802.20 Accounting of disclosures. (a) We will provide an accounting of all disclosures of a record for five years or until the record is destroyed, whichever is...

  13. 5 CFR 2100.12 - Accounting of disclosure.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosure. 2100.12 Section... PROCEDURES § 2100.12 Accounting of disclosure. (a) The AFRH or agency will maintain a record of disclosures... in the performance of their duties. (b) This accounting of the disclosures will be retained for a...

  14. The consequences of incomplete disclosure

    International Nuclear Information System (INIS)

    Macfarlane, J.H.

    1998-01-01

    The disclosure requirements imposed on Canadian public companies are discussed. The basis of the capital market system in Canada is the integrity of full and true disclosure of all material facts in a prospectus and continuous disclosure of material changes and information, including financial results. Securities regulators have the right to report to the appropriate law enforcement agencies any company director who intentionally files misleading financial statements or press releases. The fundamental policy of Canadian stock exchanges is that all persons investing in securities listed on an exchange have equal access to information that may affect their investment decisions. Canadian stock exchanges have developed by-laws, rules and regulations relating to listed companies disclosure obligations, breach of which may lead to suspension of trading, delisting of the securities of the offending issuer, and substantial fines. Details of civil and criminal liability, current and proposed, for incomplete or inaccurate disclosure under Canadian securities legislation are explained. 59 refs

  15. Greenhouse gas emission management in the US - current regional initiatives compared with international carbon trading programs

    International Nuclear Information System (INIS)

    Rink, A.G.; Law, S.

    2009-01-01

    In the United States (US) there are currently voluntary reporting programs (EPA Climate Leaders, Carbon Disclosure Project and The Climate Registry), organized market-based trading platforms (Chicago Climate Exchange and The Green Exchange) and proposed regional mandatory cap and trade programs in California, the Northeast, the West and the Midwest. The past success of the US Acid Rain 'cap-and-trade' system market-based format together with the availability of the European Union Emission Trading Scheme to serve as a template for future greenhouse gas regulations is promising as the US can participate in the world wide carbon markets already established. (author)

  16. 5 CFR 297.403 - Accounting of disclosure.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accounting of disclosure. 297.403 Section... PROCEDURES FOR PERSONNEL RECORDS Disclosure of Records § 297.403 Accounting of disclosure. (a) The Office or... accounting of the disclosures will be retained for at least 5 years or for the life of the record, whichever...

  17. 32 CFR 701.111 - Disclosure accounting.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been provided...

  18. Sibling Self-Disclosure in Early Adolescence.

    Science.gov (United States)

    Howe, Nina; Aquan-Assee, Jasmin; Bukowski, William M.; Rinaldi, Christina M.; Lehoux, Pascale M.

    2000-01-01

    Studied sibling-directed self-disclosure of 40 preadolescents through interviews, a questionnaire, and subjects' daily diaries. Found that warmth in sibling relationship was most strongly associated with sibling disclosure, but not with rivalry, conflict, or power. Daily sibling disclosures were more strongly associated with reports of unhappy…

  19. 38 CFR 17.504 - Disclosure methods.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Disclosure methods. 17.504 Section 17.504 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Confidentiality of Healthcare Quality Assurance Review Records § 17.504 Disclosure methods. (a) Disclosure of...

  20. The EC CAST project (carbon-14 source term)

    International Nuclear Information System (INIS)

    Williams, S. J.

    2015-01-01

    Carbon-14 is a key radionuclide in the assessment of the safety of underground geological disposal facilities for radioactive wastes. It is possible for carbon-14 to be released from waste packages in a variety of chemical forms, both organic and inorganic, and as dissolved or gaseous species The EC CAST (CArbon-14 Source Term) project aims to develop understanding of the generation and release of carbon-14 from radioactive waste materials under conditions relevant to packaging and disposal. It focuses on the release of carbon-14 from irradiated metals (steels and zirconium alloys), from irradiated graphite and from spent ion-exchange resins. The CAST consortium brings together 33 partners. CAST commenced in October 2013 and this paper describes progress to March 2015. The main activities during this period were reviews of the current status of knowledge, the identification and acquisition of suitable samples and the design of experiments and analytical procedures. (authors)

  1. 41 CFR 51-9.202 - Accounting of disclosures.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Accounting of disclosures... RULES 9.2-Disclosure of Records § 51-9.202 Accounting of disclosures. (a) Except for disclosures made pursuant to paragraphs (a) and (b) of § 51-9.201 of this part, an accurate accounting of each disclosure...

  2. 10 CFR 1008.18 - Accounting for disclosures.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accounting for disclosures. 1008.18 Section 1008.18 Energy... Parties § 1008.18 Accounting for disclosures. (a) For each disclosure of information contained in a system... accounting of: (1) The date, nature, and purposes of each disclosure of a record made to any person or to...

  3. Analysis of the production and transaction costs of forest carbon offset projects in the USA.

    Science.gov (United States)

    Galik, Christopher S; Cooley, David M; Baker, Justin S

    2012-12-15

    Forest carbon offset project implementation costs, comprised of both production and transaction costs, could present an important barrier to private landowner participation in carbon offset markets. These costs likewise represent a largely undocumented component of forest carbon offset potential. Using a custom spreadsheet model and accounting tool, this study examines the implementation costs of different forest offset project types operating in different forest types under different accounting and sampling methodologies. Sensitivity results are summarized concisely through response surface regression analysis to illustrate the relative effect of project-specific variables on total implementation costs. Results suggest that transaction costs may represent a relatively small percentage of total project implementation costs - generally less than 25% of the total. Results also show that carbon accounting methods, specifically the method used to establish project baseline, may be among the most important factors in driving implementation costs on a per-ton-of-carbon-sequestered basis, dramatically increasing variability in both transaction and production costs. This suggests that accounting could be a large driver in the financial viability of forest offset projects, with transaction costs likely being of largest concern to those projects at the margin. Copyright © 2012 Elsevier Ltd. All rights reserved.

  4. Carbon nanotubes and methods of making carbon nanotubes

    KAUST Repository

    Basset, Jean-Marie

    2017-04-27

    Embodiments of the present disclosure provide for methods that can be used to produce carbon nanotubes (hereinafter CNT) having an inner diameter about 5-55 nm, methods of tuning the inner diameter of CNTs (e.g., by adjusting reaction pressure), CNTs having an inner diameter of greater than 20 nm or more, and the like.

  5. The GLOBE Carbon Cycle Project: Using a systems approach to understand carbon and the Earth's climate system

    Science.gov (United States)

    Silverberg, S. K.; Ollinger, S. V.; Martin, M. E.; Gengarelly, L. M.; Schloss, A. L.; Bourgeault, J. L.; Randolph, G.; Albrechtova, J.

    2009-12-01

    National Science Content Standards identify systems as an important unifying concept across the K-12 curriculum. While this standard exists, there is a recognized gap in the ability of students to use a systems thinking approach in their learning. In a similar vein, both popular media as well as some educational curricula move quickly through climate topics to carbon footprint analyses without ever addressing the nature of carbon or the carbon cycle. If students do not gain a concrete understanding of carbon’s role in climate and energy they will not be able to successfully tackle global problems and develop innovative solutions. By participating in the GLOBE Carbon Cycle project, students learn to use a systems thinking approach, while at the same time, gaining a foundation in the carbon cycle and it's relation to climate and energy. Here we present the GLOBE Carbon Cycle project and materials, which incorporate a diverse set of activities geared toward upper middle and high school students with a variety of learning styles. A global carbon cycle adventure story and game let students see the carbon cycle as a complete system, while introducing them to systems thinking concepts including reservoirs, fluxes and equilibrium. Classroom photosynthesis experiments and field measurements of schoolyard vegetation brings the global view to the local level. And the use of computer models at varying levels of complexity (effects on photosynthesis, biomass and carbon storage in global biomes, global carbon cycle) not only reinforces systems concepts and carbon content, but also introduces students to an important scientific tool necessary for understanding climate change.

  6. Spiritual disclosure between older adolescents and their mothers.

    Science.gov (United States)

    Brelsford, Gina M; Mahoney, Annette

    2008-02-01

    This study examines the role of spiritual disclosure within older adolescent-mother relationships. Spiritual disclosure is defined as mutual disclosure of personal religious and spiritual beliefs and practices. Three hundred 18- to 20-year-old college students and 130 of their mothers reported on spiritual disclosure in their relationships. According to both parties, greater spiritual disclosure was related to higher relationship satisfaction, greater use of collaborative conflict resolution strategies, less dysfunctional communication patterns, less verbal aggression, and increased general disclosure in mother-adolescent relationships beyond global religiousness and demographics. Spiritual disclosure also predicted unique variance in collaborative conflict resolution strategies beyond these factors and general disclosure. The findings underscore the value of attending to the interpersonal dimension of religion/spirituality. More specifically, the results suggest that spiritual disclosure is an indicator of relationship quality, one that is tied to better relationship functioning, and one that merits further attention in studies of family dynamics.

  7. Therapeutic self-disclosure with borderline patients.

    Science.gov (United States)

    Wilkinson, S M; Gabbard, G O

    1993-01-01

    The therapeutic use of countertransference disclosure as a means of highlighting the borderline patient's intrapsychic and interpersonal use of the therapist is discussed.Countertransference disclosure is narrowly defined as a form of clinical honesty that focuses on the therapist's experience of the patient in the here-and-now moment of the session. The effects of disclosure on transference exploration, neutrality, and patient revelations are explored through examination of detailed process notes of therapy sessions.Technical issues such as indirect versus direct disclosure and responses to direct questions are also addressed.

  8. Carbon accounting and cost estimation in forestry projects using CO2Fix V.3

    OpenAIRE

    Groen, T.A.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by standardisation and transparency of reporting methods. For this reason we further developed CO2FIX, a forest ecosystem carbon model, with modules for carbon and financial accounting. The model is a...

  9. 31 CFR 103.54 - Disclosure.

    Science.gov (United States)

    2010-07-01

    ... REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS General Provisions § 103.54 Disclosure. All reports required under this part and all records of such reports are specifically exempted from disclosure under section...

  10. Quantitative Decision Making Model for Carbon Reduction in Road Construction Projects Using Green Technologies

    Directory of Open Access Journals (Sweden)

    Woosik Jang

    2015-08-01

    Full Text Available Numerous countries have established policies for reducing greenhouse gas emissions and have suggested goals pertaining to these reductions. To reach the target reduction amounts, studies on the reduction of carbon emissions have been conducted with regard to all stages and processes in construction projects. According to a study on carbon emissions, the carbon emissions generated during the construction stage of road projects account for approximately 76 to 86% of the total carbon emissions, far exceeding the other stages, such as maintenance or demolition. Therefore, this study aims to develop a quantitative decision making model that supports the application of green technologies (GTs to reduce carbon emissions during the construction stage of road construction projects. First, the authors selected environmental soundness, economic feasibility and constructability as the key assessment indices for evaluating 20 GTs. Second, a fuzzy set/qualitative comparative analysis (FS/QCA was used to establish an objective decision-making model for the assessment of both the quantitative and qualitative characteristics of the key indices. To support the developed model, an expert survey was performed to assess the applicability of each GT from a practical perspective, which was verified with a case study using two additional GTs. The proposed model is expected to support practitioners in the application of suitable GTs to road projects and reduce carbon emissions, resulting in better decision making during road construction projects.

  11. Energy Utilization Evaluation of Carbon Performance in Public Projects by FAHP and Cloud Model

    Directory of Open Access Journals (Sweden)

    Lin Li

    2016-07-01

    Full Text Available With the low-carbon economy advocated all over the world, how to use energy reasonably and efficiently in public projects has become a major issue. It has brought many open questions, including which method is more reasonable in evaluating the energy utilization of carbon performance in public projects when the evaluation information is fuzzy; whether an indicator system can be constructed; and which indicators have more impact on carbon performance. This article aims to solve these problems. We propose a new carbon performance evaluation system for energy utilization based on project processes (design, construction, and operation. Fuzzy Analytic Hierarchy Process (FAHP is used to accumulate the indicator weights and cloud model is incorporated when the indicator value is fuzzy. Finally, we apply our indicator system to a case study of the Xiangjiang River project in China, which demonstrates the applicability and efficiency of our method.

  12. CORPORATE GOVERNANCE IN THE INTEGRATED REPORTING FRAMEWORK: DISCLOSURE OF BRAZILIAN COMPANIES PARTICIPANTS IN THE PILOT PROJECT

    Directory of Open Access Journals (Sweden)

    Ana Cristina Silva Abreu

    2016-07-01

    Full Text Available This paper analyzes how Brazilian companies adhered the IIRC’s framework for integrated reporting, regarding the content element of corporate governance. The 2013 annual reporting of each company were analyzed consonants to the IIRC's framework using qualitative analysis. Categories were created for adherence of information provided by companies and applied content analysis for this purpose. Results suggest that the framework, although not being adopted integrally by the companies, was used as guide for their disclosure practices. Among other observed results for each of framework topics, BRF S.A, CPFL Energia and Itaú Unibanco disclosure practices featured as examples of adherence for the IIRC model and the inherent principles integrated in the report.

  13. Reducing Environmental Risks by Information Disclosure: Evidence in Residential Lead Paint Disclosure Rule

    Science.gov (United States)

    Bae, Hyunhoe

    2012-01-01

    Recently, there has been a surge in environmental regulations that require information disclosure. However, existing empirical evidence is limited to certain applications and has yet to generalize the effectiveness of this approach as a policy strategy to reduce environmental risks. This study evaluates the disclosure rule of the residential lead…

  14. Assessing the National Bioengineered Food Disclosure Standard of 2016: Can Americans Access Electronic Disclosure Information?

    Directory of Open Access Journals (Sweden)

    Craig F. Berning

    2017-05-01

    Full Text Available The debate as to whether to require mandatory labeling of genetically modified organism (GMO foods was partially settled on 29 July 2016, when President Obama signed the National Bioengineered Food Disclosure Standard into public law. In contrast to precipitating legislation passed by the State of Vermont that required disclosure of GMO ingredients on food shelves or food packages, the superseding National Standard allows firms to disclose bioengineered ingredients to consumers via symbols, electronic or digital links, or phone numbers, and further requires a study assessing the ability of consumers to access disclosure information by these means. This communication analyzes survey responses from 525 adults to investigate whether U.S. consumers are able to obtain information as per the disclosure methods allowed in the Federal legislation. The survey probes deeper to investigate consumer perceptions of genetically modified organisms and whether consumers would use the tools available to access disclosure about bioengineered ingredients. Findings from the survey show that 93.8% of respondents have the ability to access information via the disclosure methods permitted. Those in the lowest income group, and from the oldest age group are least likely to have such access. This provides the United State Department of Agriculture with information relevant to how they can implement the law and highlights particular demographic segments that may require additional attention to ensure the disclosed information is universally accessible.

  15. HIV status disclosure rate and reasons for non-disclosure among infected children and adolescents in Enugu, southeast Nigeria.

    Science.gov (United States)

    Ubesie, A C; Iloh, K K; Emodi, I J; Ibeziako, N S; Obumneme-Anyim, I N; Iloh, O N; Ayuk, A C; Anikene, C J; Enemuo, J E

    2016-12-01

    To determine the rate of HIV status disclosure, caregivers' reasons for non-disclosure, and factors influencing disclosure among a sample of HIV-infected children in Enugu, southeast Nigeria. Data were collected prospectively via a questionnaire on HIV-infected children and their caregivers who visited the pediatric HIV clinic of the University of Nigeria Teaching Hospital between July 1, 2012, and June 30, 2013. The data analysis was performed using Statistical Package for the Social Sciences version 19 software. Caregivers of 107 children (age 5-16 years; mean 10.1 ± 3.2 years) were enrolled in the study. There were 53 (49.5%) boys and 54 (50.5%) girls. HIV status had been disclosed to 31 (29%) of them. The major reason for non-disclosure was the child being considered too young. Age (p < .001), age at HIV diagnosis (p < .001) and baseline CD4 count (p = .008) were seen as significant predictors of HIV disclosure. There is a low rate of HIV disclosure to infected children, and it was found to be lower for younger children. We recommend improving efforts for disclosure counseling to caregivers in pediatric HIV clinics.

  16. Corporate Governance and Strategic Management Accounting Disclosure

    Directory of Open Access Journals (Sweden)

    Setianingtyas Honggowati

    2017-06-01

    Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

  17. Mountaineer Commercial Scale Carbon Capture and Storage Project Topical Report: Preliminary Public Design Report

    Energy Technology Data Exchange (ETDEWEB)

    Guy Cerimele

    2011-09-30

    This Preliminary Public Design Report consolidates for public use nonproprietary design information on the Mountaineer Commercial Scale Carbon Capture & Storage project. The report is based on the preliminary design information developed during the Phase I - Project Definition Phase, spanning the time period of February 1, 2010 through September 30, 2011. The report includes descriptions and/or discussions for: (1) DOE's Clean Coal Power Initiative, overall project & Phase I objectives, and the historical evolution of DOE and American Electric Power (AEP) sponsored projects leading to the current project; (2) Alstom's Chilled Ammonia Process (CAP) carbon capture retrofit technology and the carbon storage and monitoring system; (3) AEP's retrofit approach in terms of plant operational and integration philosophy; (4) The process island equipment and balance of plant systems for the CAP technology; (5) The carbon storage system, addressing injection wells, monitoring wells, system monitoring and controls logic philosophy; (6) Overall project estimate that includes the overnight cost estimate, cost escalation for future year expenditures, and major project risks that factored into the development of the risk based contingency; and (7) AEP's decision to suspend further work on the project at the end of Phase I, notwithstanding its assessment that the Alstom CAP technology is ready for commercial demonstration at the intended scale.

  18. Future Projections and Consequences of the Changing North American Carbon Cycle

    Science.gov (United States)

    Huntzinger, D. N.; Cooley, S. R.; Moore, D. J.

    2017-12-01

    The rise of atmospheric carbon dioxide (CO2), primarily due to human-caused fossil fuel emissions and land-use change, has been dampened by carbon uptake by the oceans and terrestrial biosphere. Nevertheless, today's atmospheric CO2 levels are higher than at any time in the past 800,000 years. Over the past decade, there has been considerable effort to understand how carbon cycle changes interact with, and influence, atmospheric CO2 concentrations and thus climate. Here, we summarize the key findings related to projected changes to the North American carbon cycle and the consequences of these changes as reported in Chapters 17 and 19 of the 2nd State of the Carbon Cycle Report (SOCCR-2). In terrestrial ecosystems, increased atmospheric CO2 causes enhanced photosynthesis, plant growth, and water-use efficiency. Together, these may lead to changes in vegetation composition, carbon storage, hydrology and biogeochemical cycling. In the ocean, increased uptake of atmospheric CO2 causes ocean acidification, which leads to changes in reproduction, survival, and growth of many marine species. These direct physiological responses to acidification are likely to have indirect ecosystem-scale consequences that we are just beginning to understand. In all environments, the effects of rising CO2 also interact with other global changes. For example, nutrient availability can set limits on growth and a warming climate alters carbon uptake depending on a number of other factors. As a result, there is low confidence in the future evolution of the North American carbon cycle. For example, models project that terrestrial ecosystems could continue to be a net sink (of up to 1.19 PgC yr-1) or switch to a net source of carbon to the atmosphere (of up to 0.60 PgC yr-1) by the end of the century under business-as-usual emission scenarios. And, while North American coastal areas have historically been a sink of carbon (e.g., 2.6 to 3.5 PgC since 1995) and are projected to continue to take up

  19. Capital Market Implications of Corporate Disclosure: German Evidence

    Directory of Open Access Journals (Sweden)

    Michael Grüning

    2011-04-01

    Full Text Available This paper investigates the relationship between annual report disclosure, market liquidity, and capital cost for firms registered on the Deutsche Börse. Disclosure is comprehensively measured using the innovative Artificial Intelligence Measurement of Disclosure (AIMD. Results show that annual report disclosure enhances market liquidity by changing investors’ expectations and inducing portfolio adjustments. Trading frictions are negatively associated with disclosure. The study provides evidence for a capital-costreduction effect of disclosure based on the analysis of investors’ return requirements and market values. Altogether, no evidence is found that the information processing at the German capital market is structurally different from other markets.

  20. 32 CFR 321.10 - Disclosure to other than subject.

    Science.gov (United States)

    2010-07-01

    ....11. (7) Legal guardians recognized by the Act. (b) Accounting of disclosures. Except for disclosures... Freedom of Information Act, an accounting will be kept of all disclosures of records maintained in DSS... the disclosure is made. (3) An accounting of disclosures made to agencies outside the DoD of records...

  1. Assessing the appropriateness of carbon financing for micro-scale projects in terms of capabilities

    OpenAIRE

    Caitlin Trethewy

    2013-01-01

    Micro-scale development projects are currently underrepresented in global carbon markets. This paper outlines the process of becoming eligible to generate carbon credits and examines some of the barriers that may inhibit access to carbon markets. In particular, it focuses on barriers relating to the capacity and resources of the organisation developing the project. This approach represents a deviation from the standard discourse which has traditionally focused on barriers relating to the avai...

  2. Self-disclosure on SNS: Do disclosure intimacy and narrativity influence interpersonal closeness and social attraction?

    Science.gov (United States)

    Lin, Ruoyun; Utz, Sonja

    2017-05-01

    On social media, users can easily share their feelings, thoughts, and experiences with the public, including people who they have no previous interaction with. Such information, though often embedded in a stream of others' news, may influence recipients' perception toward the discloser. We used a special design that enables a quasi-experience of SNS browsing, and examined if browsing other's posts in a news stream can create a feeling of familiarity and (even) closeness toward the discloser. In addition, disclosure messages can vary in the degree of intimacy (from superficial to intimate) and narrativity (from a random blather to a story-like narrative). The roles of disclosure intimacy and narrativity on perceived closeness and social attraction were examined by a 2 × 2 experimental design. By conducting one lab study and another online replication, we consistently found that disclosure frequency, when perceived as appropriate, predicted familiarity and closeness. The effects of disclosure intimacy and narrativity were not stable. Further exploratory analyses showed that the roles of disclosure intimacy on closeness and social attraction were constrained by the perceived appropriateness, and the effects of narrativity on closeness and social attraction were mediated by perceived entertainment value.

  3. Conference Proceedings: Public disclosure in the petroleum industry

    International Nuclear Information System (INIS)

    1998-01-01

    Legal aspects and issues regarding public disclosure by Canadian and U.S. enterprises, including the petroleum industry, were the themes of this conference. Proper and complete transaction disclosure is mandatory to provide shareholders, investment advisors and other interested persons with the necessary information to make informed and reasoned investment decisions. Among the issues dealt with were disclosure of information about reserves, finding and development costs, disclosure requirements for merger and acquisition transactions, disclosure on the Internet, market making and market manipulation, insider trading, and the consequences of incomplete disclosure. Discussion of relevant Canadian and U.S. corporate and securities laws, regulations, rules and policies are featured as appropriate. The conference attracted 13 contributions. refs

  4. Cancer disclosure: experiences of Iranian cancer patients.

    Science.gov (United States)

    Valizadeh, Leila; Zamanzadeh, Vahid; Rahmani, Azad; Howard, Fuchsia; Nikanfar, Ali-Reza; Ferguson, Caleb

    2012-06-01

    This study explored Iranian patients' experiences of cancer disclosure, paying particular attention to the ways of disclosure. Twenty cancer patients were invited to participate in this qualitative inquiry by research staff in the clinical setting. In-depth, semistructured interview data were analyzed through content analysis. The rigor of the study was established by principles of credibility, transferability, dependability, and confirmability. Four themes emerged: the atmosphere of non-disclosure, eventual disclosure, distress in knowing, and the desire for information. Non-disclosure was the norm for participants, and all individuals involved made efforts to maintain an atmosphere of non-disclosure. While a select few were informed of their diagnosis by a physician or another patient, the majority eventually became aware of their diagnosis indirectly by different ways. All participants experienced distress after disclosure. The participants wanted basic information about their prognosis and treatments from their treating physicians, but did not receive this information, and encountered difficulty accessing information elsewhere. These challenges highlight the need for changes in current medical practice in Iran, as well as patient and healthcare provider education. © 2012 Blackwell Publishing Asia Pty Ltd.

  5. Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure

    OpenAIRE

    Mangena, M.; Li, J.; Tauringana, Venancio

    2016-01-01

    In this article, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether the two disclosure types are jointly related to the cost of equity capital. We also investigate whether IC and financial disclosures have an interaction effect on the cost of equity capital. Using data for a sample of 125 U.K. firms, we find ...

  6. 32 CFR 701.110 - Conditions of disclosure.

    Science.gov (United States)

    2010-07-01

    ... of Federal and state bodies having authority to issue such process. Note: Disclosure accounting is... considered a single agency. Note: No disclosure accounting required. (b) FOIA. Records must be disclosed if... disclosure accounting required. (c) Routine use. Each DON PA system of records notice identifies what records...

  7. Disclosure appraisal mediating the association between perceived stigma and HIV disclosure to casual sex partners among HIV+ MSM: a path model analysis.

    Science.gov (United States)

    Li, Haochu; Chen, Xinguang; Yu, Bin

    2016-01-01

    HIV stigma is widely believed to be related to HIV disclosure. However, there is a dearth of studies examining the mechanisms that link stigma to disclosure. This is a specific study to assess the relationship between perceived stigma and HIV disclosure to casual sex partners based on a social cognitive theory. HIV+ men who have sex with men (MSM) from two US cities (N = 297) completed questionnaires administered using audio computer-assisted self-interviewing. Path modeling analysis was used to assess the theory-based structural relationships. Perceived stigma was negatively associated with attitudes, intention and behavior of HIV disclosure to casual sex partners. The association was fully mediated by disclosure appraisal, including disclosure outcome expectations, costs and self-efficacy. Findings of this study add new knowledge regarding HIV stigma and disclosure, and provide timely data supporting more effective behavioral interventions to encourage HIV disclosure among MSM.

  8. Carbon accounting and cost estimation in forestry projects using CO2Fix V.3

    NARCIS (Netherlands)

    Groen, T.A.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by

  9. Overview of NASA's Carbon Monitoring System Flux-Pilot Project

    Science.gov (United States)

    Pawson, Steven; Gunson, Michael R.; Jucks, Kenneth

    2011-01-01

    NASA's space-based observations of physical, chemical and biological parameters in the Earth System along with state-of-the-art modeling capabilities provide unique capabilities for analyses of the carbon cycle. The Carbon Monitoring System is developing an exploratory framework for detecting carbon in the environment and its changes, with a view towards contributing to national and international monitoring activities. The Flux-Pilot Project aims to provide a unified view of land-atmosphere and ocean-atmosphere carbon exchange, using observation-constrained models. Central to the project is the application of NASA's satellite observations (especially MODIS), the ACOS retrievals of the JAXA-GOSAT observations, and the "MERRA" meteorological reanalysis produced with GEOS-S. With a primary objective of estimating uncertainty in computed fluxes, two land- and two ocean-systems are run for 2009-2010 and compared with existing flux estimates. An transport model is used to evaluate simulated CO2 concentrations with in-situ and space-based observations, in order to assess the realism of the fluxes and how uncertainties in fluxes propagate into atmospheric concentrations that can be more readily evaluated. Finally, the atmospheric partial CO2 columns observed from space are inverted to give new estimates of surface fluxes, which are evaluated using the bottom-up estimates and independent datasets. The focus of this presentation will be on the science goals and current achievements of the pilot project, with emphasis on how policy-relevant questions help focus the scientific direction. Examples include the issue of what spatio-temporal resolution of fluxes can be detected from polar-orbiting satellites and whether it is possible to use space-based observations to separate contributions to atmospheric concentrations of (say) fossil-fuel and biological activity

  10. 31 CFR 50.10 - General disclosure requirements.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false General disclosure requirements. 50.10 Section 50.10 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Disclosures as Conditions for Federal Payment § 50.10 General disclosure requirements. (a...

  11. Assessing the appropriateness of carbon financing for micro-scale projects in terms of capabilities

    Directory of Open Access Journals (Sweden)

    Caitlin Trethewy

    2013-08-01

    Full Text Available Micro-scale development projects are currently underrepresented in global carbon markets. This paper outlines the process of becoming eligible to generate carbon credits and examines some of the barriers that may inhibit access to carbon markets. In particular, it focuses on barriers relating to the capacity and resources of the organisation developing the project. This approach represents a deviation from the standard discourse which has traditionally focused on barriers relating to the availability of up-front finance and the capacity of local public and private sector institutions required to participate in the carbon standard certification process. The paper contains an analysis of the carbon offset project cycle from which follows a discussion of potential capacity- related barriers focusing on time, skills and resources. Recommendations are made as to how these may be overcome with a particular focus on the role of technical organisations in assisting project developers. Completed during 2012 this research comes at an interesting time for global carbon markets as the Kyoto Protocol’s first commitment period ended in 2012 and negotiations have failed to produce and agreement that would commit major emitters to reductions targets from 2013 onward. Despite this, reducing greenhouse gas emissions has gained momentum on the national level and many governments are in the process of formulating and introducing emissions trading schemes.

  12. Project Summary (2012-2015) – Carbon Dynamics of the Greater Everglades Watershed and Implications of Climate Change

    Energy Technology Data Exchange (ETDEWEB)

    Hinkle, Ross [University of Central Florida; Benscoter, Brian [Florida Atlantic University; Comas, Xavier [Florida Atlantic University; Sumner, David [USGS; DeAngelis, Donald [USGS

    2015-04-07

    Carbon Dynamics of the Greater Everglades Watershed and Implications of Climate Change The objectives of this project are to: 1) quantify above- and below-ground carbon stocks of terrestrial ecosystems along a seasonal hydrologic gradient in the headwaters region of the Greater Everglades watershed; 2) develop budgets of ecosystem gaseous carbon exchange (carbon dioxide and methane) across the seasonal hydrologic gradient; 3) assess the impact of climate drivers on ecosystem carbon exchange in the Greater Everglades headwater region; and 4) integrate research findings with climate-driven terrestrial ecosystem carbon models to examine the potential influence of projected future climate change on regional carbon cycling. Note: this project receives a one-year extension past the original performance period - David Sumner (USGS) is not included in this extension.

  13. 49 CFR 10.23 - Accounting of disclosures.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Accounting of disclosures. 10.23 Section 10.23... INDIVIDUALS Maintenance of Records § 10.23 Accounting of disclosures. Each operating administration, the... accurate accounting of: (1) The date, nature, and purpose of each disclosure of a record to any person or...

  14. 36 CFR 1121.11 - Accounting of disclosures.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting of disclosures... COMPLIANCE BOARD PRIVACY ACT IMPLEMENTATION § 1121.11 Accounting of disclosures. (a) The Board shall, except... an accurate accounting of— (1) The date, nature and purpose of each disclosure of a record to any...

  15. 18 CFR 701.311 - Accounting for disclosures.

    Science.gov (United States)

    2010-04-01

    ... ORGANIZATION Protection of Privacy § 701.311 Accounting for disclosures. (a) Maintenance of an accounting. (1...) the name and address of the person or agency to whom the disclosure was made. (3) Accountings prepared... longer, after the disclosure for which the accounting is made. (b) Access to accounting. (1) Except for...

  16. 36 CFR 1008.10 - Accounting for disclosures.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting for disclosures... ACT § 1008.10 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is... person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be...

  17. 46 CFR 503.62 - Accounting of disclosures.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 9 2010-10-01 2010-10-01 false Accounting of disclosures. 503.62 Section 503.62... Record of Identifiable Personal Information § 503.62 Accounting of disclosures. (a) The Secretary shall make an accounting of each disclosure of any record contained in a system of records in accordance with...

  18. 12 CFR 411.110 - Certification and disclosure.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Certification and disclosure. 411.110 Section 411.110 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES NEW RESTRICTIONS ON LOBBYING General § 411.110 Certification and disclosure. (a) Each person shall file a certification, and a disclosure...

  19. 12 CFR 226.17 - General disclosure requirements.

    Science.gov (United States)

    2010-01-01

    ... mandatory compliance date of §§ 226.46, 47, and 48, the creditor need not make the following disclosures...) Form of disclosures. (1) The creditor shall make the disclosures required by this subpart clearly and... segregated from everything else, and shall not contain any information not directly related 37 to the...

  20. 39 CFR 10.4 - Financial disclosure reports.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial disclosure reports. 10.4 Section 10.4... CONDUCT FOR POSTAL SERVICE GOVERNORS (ARTICLE X) § 10.4 Financial disclosure reports. (a) Requirement of submission of reports. At the time of their nomination, Governors complete a financial disclosure report...

  1. Supervisee self-disclosure: a clinical psychology perspective.

    Science.gov (United States)

    Spence, Nicola; Fox, John R E; Golding, Laura; Daiches, Anna

    2014-01-01

    Clinical supervision is a multi-functional intervention within numerous psychotherapeutic professions, including clinical psychology. It often relies on supervisees' verbal disclosures of pertinent information. There is limited research on supervisee self-disclosure in the UK, and none using clinical psychology populations. This study aimed to address the limitations in the evidence base. It used a constructivist grounded theory methodology to investigate qualified UK clinical psychologists' use of self-disclosure in supervision in order to develop a theoretical understanding of their self-disclosure processes. Ten clinical psychologists from various time points across the career span were recruited to the study. Four core conceptual categories were identified in the analysis as being integral to participants' decision-making processes: 'Setting the Scene', 'Supervisory Relationship', 'Using Self-disclosure' and 'Reviewing Outcome of Self-disclosure'. These four categories are comprised of a number of subcategories. The study's findings are compared with the current literature base, and it is argued that there are tensions with the scientist-practitioner model as it could be interpreted to encourage an expert stance, which may limit the self-disclosure of qualified supervisees. The implications of this perspective are discussed. Supervision is a key process in supporting qualified clinical psychologists and the use of disclosure appears to be important in facilitating useful supervision. It appears that clinical psychologists go through a number of complex processes in deciding whether to self disclose. Copyright © 2012 John Wiley & Sons, Ltd.

  2. Daily self-disclosure and sleep in couples.

    Science.gov (United States)

    Kane, Heidi S; Slatcher, Richard B; Reynolds, Bridget M; Repetti, Rena L; Robles, Theodore F

    2014-08-01

    An emerging literature provides evidence for the association between romantic relationship quality and sleep, an important factor in health and well-being. However, we still know very little about the specific relationship processes that affect sleep behavior. Therefore, the goal of this study was to examine how self-disclosure, an important relational process linked to intimacy, relationship satisfaction, and health, is associated with sleep behavior. As part of a larger study of family processes, wives (n = 46) and husbands (n = 38) from 46 cohabiting families completed 56 days of daily diaries. Spouses completed evening diaries assessing daily self-disclosure, relationship satisfaction, and mood and morning diaries assessing the prior night's sleep. Multilevel modeling was used to explore the effects of both daily variation in and average levels across the 56 days of self-disclosure on sleep. Daily variation in self-disclosure predicted sleep outcomes for wives, but not for husbands. On days when wives self-disclosed more to their spouses than their average level, their subjective sleep quality and sleep efficiency that night improved. Furthermore, daily self-disclosure buffered the effect of high negative mood on sleep latency for wives, but not husbands. In contrast, higher average levels of self-disclosure predicted less waking during the night for husbands, but not for wives. The association between self-disclosure and sleep is one mechanism by which daily relationship functioning may influence health and well-being. Gender may play a role in how self-disclosure is associated with sleep.

  3. Review of Self-disclosure in psychotherapy.

    Science.gov (United States)

    Hamilton, Rachel A; Del Castillo, Darren M; Stiles, William B

    2007-09-01

    Reviews the book, Self-disclosure in psychotherapy by Barry A. Farber (see record 2006-11792-000). At one point or another, most therapists have wondered how much their patients are telling them and wrestled with how much they should reveal themselves to their patients. This book aims to provide an integrative and up-to-date review of the literature that has addressed these kinds of questions. By looking at patient, therapist, supervisee, and supervisor self-disclosure, Farber attempts to show both common and unique aspects of self-disclosure across the different parties involved in psychotherapy. Work from historical, clinical, research, and cultural perspectives comes together to provide readers with a multifaceted view of self-disclosure in psychotherapy. This book will be of interest to therapists, researchers, psychotherapy supervisors, and therapists-in-training. Farber's discussion of self-disclosure offers a nuanced perspective on the dilemmas involved in the psychotherapy process. By highlighting the features of self-disclosure across patients, therapists, supervisees, and supervisors, Farber enriches understanding of the phenomenon and encourages empathy for the perspectives of those in other psychotherapy roles. We believe that Farber has successfully synthesized work from various perspectives to create an illuminating review of self-disclosure in psychotherapy. The book condenses a broad range of literature into clearly organized and digestible chapters. The integration of research and theory with clinical vignettes, quotations from books and movies, and popular song lyrics make this work an unusually engaging and accessible read. (PsycINFO Database Record (c) 2010 APA, all rights reserved).

  4. 31 CFR 1.25 - Accounting of disclosures.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Accounting of disclosures. 1.25... Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component, with respect to each system of records under its control, shall: (1) Keep an accurate accounting of: (i) The...

  5. 8 CFR 103.30 - Accounting for disclosures.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Accounting for disclosures. 103.30 Section... DUTIES; AVAILABILITY OF RECORDS § 103.30 Accounting for disclosures. (a) An accounting of each disclosure of information for which accounting is required (see § 103.24 of this part) shall be attached to the...

  6. 22 CFR 1101.10 - Accounting for disclosures.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...

  7. 43 CFR 2.57 - Accounting for disclosures.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Accounting for disclosures. 2.57 Section 2... INFORMATION ACT Privacy Act § 2.57 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a... the person or agency to whom the disclosure was made. (3) Accountings prepared under this section...

  8. 25 CFR 700.269 - Accounting for disclosures.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Accounting for disclosures. 700.269 Section 700.269... Privacy Act § 700.269 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is... person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be...

  9. 12 CFR 792.61 - Accounting for disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...

  10. 20 CFR 401.80 - Accounting for disclosures.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accounting for disclosures. 401.80 Section... AND INFORMATION The Privacy Act § 401.80 Accounting for disclosures. (a) We will maintain an accounting of all disclosures of a record for five years or for the life of the record, whichever is longer...

  11. Effects of sponsorship disclosure timing on the processing of sponsored content: a study on the effectiveness of European disclosure regulations

    NARCIS (Netherlands)

    Boerman, S.C.; van Reijmersdal, E.A.; Neijens, P.C.

    2014-01-01

    This study investigates whether the timing of sponsorship disclosure affects viewers’ processing of sponsored content, and whether a disclosure influences the persuasive effect of the sponsored content. A model is proposed in which sponsorship disclosure enhances the recognition of sponsored

  12. Strategizing Carbon-Neutral Mines: A Case for Pilot Projects

    Directory of Open Access Journals (Sweden)

    Ian M. Power

    2014-05-01

    Full Text Available Ultramafic and mafic mine tailings are a valuable feedstock for carbon mineralization that should be used to offset carbon emissions generated by the mining industry. Although passive carbonation is occurring at the abandoned Clinton Creek asbestos mine, and the active Diavik diamond and Mount Keith nickel mines, there remains untapped potential for sequestering CO2 within these mine wastes. There is the potential to accelerate carbonation to create economically viable, large-scale CO2 fixation technologies that can operate at near-surface temperature and atmospheric pressure. We review several relevant acceleration strategies including: bioleaching of magnesium silicates; increasing the supply of CO2 via heterotrophic oxidation of waste organics; and biologically induced carbonate precipitation, as well as enhancing passive carbonation through tailings management practices and use of CO2 point sources. Scenarios for pilot scale projects are proposed with the aim of moving towards carbon-neutral mines. A financial incentive is necessary to encourage the development of these strategies. We recommend the use of a dynamic real options pricing approach, instead of traditional discounted cash-flow approaches, because it reflects the inherent value in managerial flexibility to adapt and capitalize on favorable future opportunities in the highly volatile carbon market.

  13. Assessing Historical and Projected Carbon Balance of Alaska: A Synthesis of Results and Policy/Management Implications.

    Science.gov (United States)

    McGuire, A David; Genet, Hélène; Lyu, Zhou; Pastick, Neal; Stackpoole, Sarah; Birdsey, Richard; D'Amore, David; He, Yujie; Rupp, T Scott; Striegl, Robert; Wylie, Bruce K; Zhou, Xiaoping; Zhuang, Qianlai; Zhu, Zhiliang

    2018-06-20

    We summarize the results of a recent interagency assessment of land carbon dynamics in Alaska, in which carbon dynamics were estimated for all major terrestrial and aquatic ecosystems for the historical period (1950-2009) and a projection period (2010-2099). Between 1950 and 2009, upland and wetland (i.e., terrestrial) ecosystems of the State gained 0.4 Tg C yr -1 (0.1% of net primary production, NPP), resulting in a cumulative greenhouse gas radiative forcing of 1.68 x 10 -3 W m -2 . The change in carbon storage is spatially variable with the region of the Northwest Boreal Landscape Conservation Cooperative (LCC) losing carbon because of fire disturbance. The combined carbon transport via various pathways through inland aquatic ecosystems of Alaska was estimated to be 41.3 Tg C yr -1 (17% of terrestrial NPP). During the projection period (2010-2099), carbon storage of terrestrial ecosystems of Alaska was projected to increase (22.5 to 70.0 Tg C yr -1 ), primarily because of NPP increases of 10 to 30% associated with responses to rising atmospheric CO 2 , increased nitrogen cycling, and longer growing seasons. Although carbon emissions to the atmosphere from wildfire and wetland CH 4 were projected to increase for all of the climate projections, the increases in NPP more than compensated for those losses at the statewide level. Carbon dynamics of terrestrial ecosystems continue to warm the climate for four of the six future projections, and cool the climate for only one of the projections. The attribution analyses we conducted indicated that the response of NPP in terrestrial ecosystems to rising atmospheric CO 2 (~5% per 100 ppmv CO 2 ) saturates as CO 2 increases (between approximately +150 and +450 ppmv among projections). This response, along with the expectation that permafrost thaw would be much greater and release large quantities of permafrost carbon after 2100, suggests that projected carbon gains in terrestrial ecosystems of Alaska may not be sustained

  14. Disclosure: What is the point and for whom?

    DEFF Research Database (Denmark)

    Korsbek, Lisa

    2013-01-01

    Background Today mental health is embedded in a discourse of disclosure. Many people with lived experience of mental illness have decided to move out of the closet to talk about their personal experiences. Aims To look at the context of disclosure and on the questions of why disclose and for whom....... How much do we know and how does our knowledge correspond with today's discourse of disclosure in mental health? Methods Narrative reviewing today's discourse of disclosure on the basis of both scientific and experience-based knowledge as well as from my personal experience. Results The scientific...... aware of different disclosure strategies and respond to the dilemmas. It is also crucial to emphasise that the planning and patterns of disclosure belong to the person with lived experience of mental illness and nobody else....

  15. Daily Self-Disclosure and Sleep in Couples

    Science.gov (United States)

    Kane, Heidi S.; Slatcher, Richard B.; Reynolds, Bridget M.; Repetti, Rena L.; Robles, Theodore F.

    2014-01-01

    Objective An emerging literature provides evidence for the association between romantic relationship quality and sleep, an important factor in health and well-being. However, we still know very little about the specific relationship processes that affect sleep behavior. Therefore, the goal of this study was to examine how self-disclosure, an important relational process linked to intimacy, relationship satisfaction and health, is associated with sleep behavior. Method As part of a larger study of family processes, wives (n=46) and husbands (n=38) from 46 cohabiting families completed 56 days of daily diaries. Spouses completed evening diaries assessing daily self-disclosure, relationship satisfaction, and mood and morning diaries assessing the prior night's sleep. Multilevel modeling was used to explore the effects of both daily variation in and average levels across the 56 days of self-disclosure on sleep. Results Daily variation in self-disclosure predicted sleep outcomes for wives, but not for husbands. On days when wives self-disclosed more to their spouses than their average level, their subjective sleep quality and sleep efficiency that night improved. Furthermore, daily self-disclosure buffered the negative effect of daily negative mood on sleep latency for wives, but not husbands. In contrast, higher average levels of self-disclosure predicted less waking during the night for husbands, but not for wives. Conclusion The association between self-disclosure and sleep is one mechanism by which daily relationship functioning may influence health and well-being. Gender may play a role in how self-disclosure is associated with sleep. PMID:25068453

  16. Carbon Accounting and Cost Estimation in Forestry Projects Using CO2Fix V.3

    International Nuclear Information System (INIS)

    Groen, T.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by standardisation and transparency of reporting methods. For this reason we further developed CO2FIX, a forest ecosystem carbon model, with modules for carbon and financial accounting. The model is applied to four cases: (1) Joint implementation afforestation project in Romania, (2) Forest management project in Central Europe, (3) Reduced impact logging possibly under the Clean Development Mechanism (CDM) in the future, and (4) Afforestation with native species under the Clean Development Mechanism. The results show the wide applicability of CO2FIX, from degrading grasslands as baseline cases to multiple cohort forest ecosystems. Also the results show that Forest Management in the European case can generate considerable amounts of carbon emission reductions. Further, the results show that although reduced impact logging is not yet an allowed option under the Clean Development Mechanism, it shows promising results in that it is (1) very cost effective, (2) seems to be able to generate intermediate amounts of credits and (3) seems to us as a project type that is not prone to leakage issues. These results are yet another indication to seriously consider reduced impact logging as an eligible measure under the CDM

  17. Potential Carbon Stock Changes in Arizona's Ecosystems Due to Projected Climate Change

    Science.gov (United States)

    Finley, B. K.; Ironside, K.; Hungate, B. A.; Hurteau, M.; Koch, G. W.

    2011-12-01

    Climate change can alter the role of plants and soils as sources or sinks of atmospheric carbon dioxide and result in changes in long-term carbon storage. To understand the sensitivity of Arizona's ecosystems to climate change, we quantified the present carbon stocks in Arizona's major ecosystem types using the NASA-CASA (Carnegie Ames Stanford Approach) model. Carbon stocks for each vegetation type included surface mineral soil, dead wood litter, standing wood and live leaf biomass. The total Arizona ecosystem carbon stock is presently 1775 MMtC, 545 MMtC of which is in Pinus ponderosa and Pinus edulis forests and woodlands. Evergreen forest vegetation, predominately Pinus ponderosa, has the largest current C density at 11.3 kgC/m2, while Pinus edulis woodlands have a C density of 6.0 kgC/m2. A change in climate will impact the suitable range for each tree species, and consequentially the amount of C stored. Present habitat ranges for these tree species are projected to have widespread mortality and likely will be replaced by herbaceous species, resulting in a loss of C stored. We evaluated the C storage implications over the 2010 to 2099 period of climate change based on output from GCMs with contrasting projections for the southwestern US: MPI-ECHAM5, which projects warming and reduced precipitation, and UKMO-HadGEM, which projects warming and increased precipitation. These projected changes are end points of a spectrum of possible future climate scenarios. The vegetation distribution models used describe potential suitable habitat, and we assumed that the growth rate for each vegetation type would be one-third of the way to full C density for each 30 year period up to 2099. With increasing temperature and decreasing precipitation predictions under the MPI-ECHAM5 model, P. ponderosa and P. edulis vegetation show a decrease in carbon stored from 545 MMtC presently to 116 MMtC. With the combined increase in temperature and precipitation, C storage in these

  18. PENGARUH TINGKAT DISCLOSURE TERHADAP BIAYA EKUITAS

    Directory of Open Access Journals (Sweden)

    Juniarti Juniarti

    2003-01-01

    Full Text Available The purpose of this research is to examine the effect of disclodure level to cost of equity and the significancy of the influence to companies with bluechips and nonbluechips stock. Thirty listed companies in Jakarta Stock Exchange (JSX selected based on certain criteria were used as research sample. Data are collected from documentation of financial statements and are analyzed by using statistical tool i.e. multiple regression. This research indicate that there is significant influence of disclosure level to cost of equity. However, this research cannot prove that there is a significant different of the influence of disclosure level to cost of equity to the companies with bluechips and nonbluechips stocks. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk menguji pengaruh tingkat disclosure terhadap biaya ekuitas dan signifikansi pengaruh tersebut pada perusahaan yang sahamnya tergolong sebagai saham bluechip dan non-bluechip. Sebanyak tiga puluh perusahaan yang terdaftar pada Bursa Efek Jakarta (BEJ yang memenuhi kriteria yang ditetapkan diambil sebagai sampel. Pengumpulan data dilakukan dengan cara mengambil dokumentasi laporan keuangan dari Bursa Efek Jakarta (BEJ dan diolah dengan menggunakan uji statistik regresi berganda. Penelitian ini membuktikan bahwa terdapat pengaruh yang signifikan tingkat disclosure terhadap biaya ekuitas. Namun penelitian ini gagal untuk membuktikan akan adanya perbedaan signifikansi pengaruh tingkat disclosure pada biaya hutang pada perusahaan yang sahamnya tergolong sebagai saham bluechip dan nonbluechip. Kata kunci: Disclosure, Biaya ekuitas.

  19. Tobacco companies' efforts to undermine ingredient disclosure: the Massachusetts benchmark study.

    Science.gov (United States)

    Velicer, Clayton; Aguinaga-Bialous, Stella; Glantz, Stanton

    2016-09-01

    To assess the 'Massachusetts Benchmark Study' (MBS) that the tobacco companies presented to the Massachusetts Department of Public Health (MDPH) in 1999 in response to ingredient disclosure regulations in the state. This case study can inform future ingredient disclosure regulations, including implementation of Articles 9 and 10 of the WHO Framework Convention on Tobacco Control (FCTC). We analysed documents available at http://legacy.library.ucsf.edu to identify internal communications regarding the design and execution of the MBS and internal studies on the relationship between tar, nicotine and carbon monoxide and smoke constituents and reviewed publications that further evaluated data published as part of the MBS. The companies conducted extensive studies of cigarette design factors and ingredients that significantly impacted the levels of constituents. While this study asserted that by-brand emissions could be estimated reliably from published tar, nicotine, and carbon monoxide levels, the tobacco companies were well aware that factors beyond tar, nicotine and carbon monoxide influenced levels of constituents included in the study. This severely limited the potential usefulness of the MBS predictor equations. Despite promises to provide data that would allow regulators to predict constituent data for all brands on the market, the final MBS results offered no useful predictive information to inform regulators, the scientific community or consumers. When implementing FCTC Articles 9 and 10, regulatory agencies should demand detailed by-brand information on tobacco product constituents and toxin deliveries to users. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  20. Business Model Disclosures in Corporate Reports

    Directory of Open Access Journals (Sweden)

    Jan Michalak

    2017-01-01

    Full Text Available Purpose: In this paper, we investigate the development, the current state, and the potential of business model disclosures to illustrate where, why and how organizations might want to disclose their business models to their stakeholders. The description of the business model may be relevant to stakeholders if it helps them to comprehend the company ‘story’ and increase understanding of other provided data (i.e. financial statements, risk exposure, sustainability of operations. It can also aid stakeholders in the assessment of sustainability of business models and the whole company. To realize these goals, business model descriptions should fulfil requirements of users suggested by various guidelines. Design/Methodology/Approach: First, we review and analyse literature on business model disclosure and some of its antecedents, including voluntary disclosure of intellectual capital. We also discuss business model reporting incentives from the viewpoint of shareholders, stakeholders and legitimacy theory. Second, we compare and discuss reporting guidelines on strategic reports, intellectual capital reports, and integrated reports through the lens of their requirements for business model disclosure and the consequences of their use for corporate report users. Third, we present, analyse and compare examples of good corporate practices in business model reporting. Findings: In the examined reporting guidelines, we find similarities, e.g. mostly structural but also qualitative attributes, in their presented information: materiality, completeness, connectivity, future orientation and conciseness. We also identify important differences between their frameworks concerning the target audience of the reports, business model definitions and business model disclosure requirements. Discontinuation of intellectual capital reporting conforming to DATI guidelines provides important warnings for the proponents of voluntary disclosure – especially for

  1. Culture and Sexual Self-Disclosure in Intimate Relationships

    OpenAIRE

    Nu Tang; Lisamarie Bensman; Elaine Hatfield

    2013-01-01

    Sexual self-disclosure is one of the most intimate forms of self-disclosure. Yet, there is surprisingly little research on this topic compared to the voluminous research that exists on self-disclosure (in general). This is particularly surprising since sexual self-disclosure has been found to be correlated with sexual and marital satisfaction (Byers & Demmons, 2010). Conversations about sex have also been found to be critical in preventing HIV and other sexually transmitted infections, expres...

  2. Non-heterosexual disclosure at the workplace

    DEFF Research Database (Denmark)

    Voergård-Olesen, Rikke Karen; Eskerod, Pernille

    2013-01-01

    a strategic choice concerning (non-)disclosure. Based on an empirical study, we contribute to the understanding of non-heterosexuals’ disclosure strategies and experiences at the workplace. Individual, semi-structured interviews on personal experiences and thoughts were conducted. The interviewees were eight...... non-heterosexual women, 34-44 years old, working in Denmark, open (to some degree) about their sexual orientation, and representing more industries and educational backgrounds. Even though the informants claimed openness, significant differences concerning disclosure were identified - across...... informants and across situations in the working life, e.g. at the job-interview, dealing with customers, at lunch breaks, at workplace-related parties. The empirical study shows that disclosure is not a matter of ‘once and for all’. Non-heterosexuals are on a continuous basis confronted with choice...

  3. Intellectual capital disclosure and dividend policy

    DEFF Research Database (Denmark)

    Nielsen, Christian; Farooq, Omar

    2015-01-01

    The purpose of this article is to document the relationship between intellectual capital disclosure and dividend policies of biotechnology firms listed on the Copenhagen Stock Exchange during the period between 2001 and 2010. The firms’ intellectual capital disclosures were computed from the annual...... financial reports, while data on dividend policies was retrieved from Worldscope. This paper defines dividend policies by three variables: (1) Dividend payout ratio, (2) Decision to pay dividend, and (3) Increase in dividend payout. The results show that firms with higher intellectual capital disclosures...... not only have high payout ratios, but also have a greater likelihood of increasing and paying dividends. Our findings are consistent with our hypothesis that lower information asymmetries of firms with high intellectual capital disclosure lead to more favourable dividend policies. In opposition...

  4. Outstanding Questions In First Amendment Law Related To Food Labeling Disclosure Requirements For Health.

    Science.gov (United States)

    Pomeranz, Jennifer L

    2015-11-01

    The federal and state governments are increasingly focusing on food labeling as a method to support good health. Many such laws are opposed by the food industry and may be challenged in court, raising the question of what is legally feasible. This article analyzes outstanding questions in First Amendment law related to commercial disclosure requirements and conducts legal analysis and policy evaluation for three current policies. These include the Food and Drug Administration's draft regulation requiring an added sugar disclosure on the Nutrition Facts panel, California's proposed sugar-sweetened beverage safety warning label bill, and Vermont's law requiring labels of genetically engineered food to disclose this information. I recommend several methods for policy makers to enact food labeling laws within First Amendment parameters, including imposing factual commercial disclosure requirements, disclosing the government entity issuing a warning, collecting evidence, and identifying legitimate governmental interests. Project HOPE—The People-to-People Health Foundation, Inc.

  5. Sharing Experience Learned Firsthand (SELF): Self-disclosure of lived experience in mental health services and supports.

    Science.gov (United States)

    Marino, Casadi Khaki; Child, Beckie; Campbell Krasinski, Vanessa

    2016-06-01

    Self-disclosure of lived experiences with mental health challenges is a central method for challenging stigma and promoting empowerment. Individuals are encouraged to share their stories yet little is known about the process of self-disclosure in this context. This article presents the results of an investigation of the role of lived experience in professional training and work. A mixed methods design was used in a sequential exploratory manner. A purposive sample of 35 individuals participated in interviews and focus groups. Based on their reports and a literature review, an anonymous online survey (N = 117) was developed and distributed through consumer networks and the SAMHSA funded Consumer Technical Assistance Centers. The qualitative data was subjected to thematic analysis. The survey data were statistically analyzed for differences in levels of disclosure and factors regarding risks, benefits, and guidance regarding self-disclosure. Participants valued their lived experience as a resource through which they could assist others and service delivery. Lived experience was foundational to building relationships with individuals in recovery. Disclosure was dependent on social context and perceptions of safety. Individuals expressed concerns regarding exclusion and discrimination. Project participants maintained that their lived experience was their greatest strengths in helping others. At the same time, decisions about disclosure were made in complex social contexts featuring power differentials. Sharing lived experience is essential to peer-delivered services and further exploration is needed to support service development. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  6. 40 CFR 1601.25 - Disclosure of requested records.

    Science.gov (United States)

    2010-07-01

    ... following records are exempt from the disclosure requirements: (1) Records specifically authorized under... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Disclosure of requested records. 1601...

  7. [Therapist self-disclosure in cognitive-behavioral therapy].

    Science.gov (United States)

    Panagiotidou, K; Zervas, I

    2014-01-01

    Social changes and developments in medical science prompted mental health professionals to adopt new roles in relation to their self-disclosure practices. The physician-patient relationship has balanced on a different level, promoting the equity and the autonomy of the second. The contemporary patient is better informed, asks more questions and requires more answers. The boundaries between "professional" and "personal" are less strict and patients believe that they have a right to know whether the personal experiences (educational, clinical, research) of their therapists enable them to understand and help them. Although the latest version of the American Psychological Association's Ethics Code (APA, 2002) offers no explicit guidance on therapist self-disclosure, it incorporates an implicit message that therapists can no longer choose non-disclosure without having considered the issue carefully. Non-disclosure is no longer the easy answer, as it may affect adversely the therapeutic relationship and the therapeutic effect. These new circumstances prompted representatives of all psychotherapeutic orientations to reconsider traditional positions on therapist self-disclosure, to adapt to the diverse needs of the patients and the modern requirements of the therapeutic process and to define the framework within which its conduct is not only safe but also effective. This review attempts to describe the concept of therapist self-disclosure and its use and its functions in Cognitive-Behavioral Therapy, following a history of the term in other major therapeutic schools (psychoanalytic, client-centered and systemic). As the focus of any psychotherapy is the patient himself, we added reports of patients' experiences by their therapists' disclosures. Those descriptions reveal clearly not only the benefits of therapist self-disclosure but also the dangers posed by improper use. Finally, we attempt to set a framework in the form of proposals, as these result from existing

  8. Mental illness disclosure in Chinese immigrant communities.

    Science.gov (United States)

    Chen, Fang-Pei; Lai, Grace Ying-Chi; Yang, Lawrence

    2013-07-01

    Support from social networks is imperative to mental health recovery of persons with mental illness. However, disclosing mental illness may damage a person's participation in networks due to mental illness stigma, especially in Chinese immigrant communities where social networks (the guanxi network) have specific social-cultural significance. This study focused on mental illness disclosure in Chinese immigrant communities in New York City. Fifty-three Chinese psychiatric patients were recruited consecutively from 2 Chinese bilingual psychiatric inpatient units from 2006 to 2010. Two bilingual psychologists interviewed each participant once in a semistructured interview, including 6 questions on mental illness disclosure. Conventional content analysis was applied to conceptualize the phenomenon. Results showed that participants voluntarily disclosed to a circle of people composed primarily of family and relatives. The decisions and strategies to disclose depended on participants' consideration of 3 critical elements of social relationships. Ganqing, affection associated with relationship building, ultimately determined who had the privilege to know. Renqing, the moral code of reciprocal kindness, further influenced disclosure decisions and what participants anticipated as responses to disclosure. Lastly, concerns over preserving face (lian), a construct representing personal and familial dignity, oftentimes prohibited disclosure. Additionally, in this tight-knit network, involuntary disclosure could happen without participants' permission or knowledge. Participants commonly suffered from stigma after disclosure. However, half of our participants reported situations in which they experienced little discriminatory treatment, and some experienced support and care as a result of cultural dynamics. Recommendations for culturally sensitive practice to facilitate mental illness disclosure among Chinese immigrants were discussed. PsycINFO Database Record (c) 2013 APA, all

  9. The Failure of Mandated Disclosures, part 3

    Directory of Open Access Journals (Sweden)

    Omri Ben-Shahar

    2017-09-01

    Full Text Available Objective to elaborate the conceptual theoreticallegal provisions and scientific recommendations for the substantiating the inefficiency of mandated disclosure. Methods general dialectic method of cognition as well as the general scientific and specific legal methods of research based on it. Results the article explores the spectacular prevalence and failure of the single most common technique for protecting personal autonomy in modern society mandated disclosure. The article has four parts 1 a comprehensive summary of the recurring use of mandated disclosures in many forms and circumstances in the areas of consumer and borrower protection patient informed consent contract formation and constitutional rights 2 a survey of the empirical literature documenting the failure of the mandated disclosure regime in informing people and in improving their decisions 3 an account of the multitude of reasons mandated disclosures fail focusing on the political dynamics underlying the enactments of these mandates the incentives of disclosers to carry them out and most importantly on the ability of disclosees to use them and 4 an argument that mandated disclosure not only fails to achieve its stated goal but also leads to unintended consequences that often harm the very people it intends to serve. Scientific novelty the article elaborates and introduces into academic sphere the substantiation of the efficiency of mandated disclosure proves the failure of the mandated disclosure regime in informing people and in improving their decisions and reveals the unintended consequences that often harm the very people it intends to serve. Practical significance the provisions ad conclusions of the article can be used in scientific lawmaking and lawenforcement activities and in the educational process of institutions of higher education.

  10. Final Project Report for "Interfacial Thermal Resistance of Carbon Nanotubes”

    Energy Technology Data Exchange (ETDEWEB)

    Cumings, John [Univ. of Maryland, College Park, MD (United States)

    2016-04-15

    This report describes an ongoing project to comprehensively study the interfacial thermal boundary resistance (Kapitza resistance) of carbon nanotubes. It includes a list of publications, personnel supported, the overall approach, accomplishments and future plans.

  11. Diminishing self-disclosure to maintain security in partners' care.

    Science.gov (United States)

    Lemay, Edward P; Melville, Michael C

    2014-01-01

    Six studies demonstrate that perceivers' desire to bond with targets motivates perceivers to misconstrue their own self-disclosure in ways that maintain perceivers' security in targets' care and commitment. Perceivers who strongly valued relationships with targets reported high levels of global self-disclosure, consistent with many findings suggesting salutary effects of disclosure. However, these same perceivers reported low self-disclosure of needs and desires in hypothetical (Study 1) and actual (Study 2) situations characterized by targets' unresponsive behavior. Similarly, in daily report (Study 3) and behavioral observation (Study 4) studies, perceivers who valued relationships with targets perceived high levels of self-disclosure when targets were responsive, but they perceived low self-disclosure when targets were unresponsive, and these perceptions seemed partly illusory. In turn, these perceptions of low self-disclosure in situations characterized by partners' unresponsive behavior predicted decreased perceptions of diagnosticity of targets' behavior (Studies 1-3) and buffered the negative affective and interpersonal effects of unresponsive behavior (Study 4). Experimental manipulations (Studies 5 and 6) demonstrated the motivational nature of perceived self-disclosure. Collectively, the results suggest that a desire to bond with targets motivates perceivers to downplay the diagnosticity of targets' unresponsive behavior through diminishing their self-disclosure, in turn preserving perceivers' trust in targets' care and commitment.

  12. Standard-Setters Versus Big4 Opinion, Concerning Iasb Revision Project of the Conceptual Framework for Financial Reporting. the Case of Presentation and Disclosures Chapter

    Directory of Open Access Journals (Sweden)

    Burca Valentin

    2015-07-01

    Full Text Available On the last decades the accounting system haven‘t been able to follow the dynamics of the economic systems generated by the globalization process. In order to reduce the lag between the demand of financial information and the offer of financial information, IASB has started numerous initiatives aiming the increase on the quality of the financial information. Among the current list of current IASB major projects there is also the project of revising the actual conceptual framework for financial reporting. This study is designed to give some directions that will be considered on the exposure draft of this project, analyzing the comment letters submitted by the members of ASAF and the Big4 as well. The study reveals the increasing importance the preparers and users give to the disclosures included on the notes to the primary financial statements. Moreover, on this study we emphasize several challenges that IASB has to face on issuing the exposure draft for this important project. Some of the main challenges refer to the narrow scope of the financial statements, the criteria used on classification, aggregation and offsetting, or the use of the materiality concept

  13. “The doctor said I didn’t look gay”: Young adults’ experiences of disclosure and non-disclosure of LGBTQ identity to healthcare providers

    Science.gov (United States)

    Rossman, Kinton; Salamanca, Paul; Macapagal, Kathryn

    2018-01-01

    Shifting cultural attitudes and legislation have increased focus on the healthcare needs of lesbian, gay, bisexual, transgender, and queer (LGBTQ) patients. However, patient non-disclosure of LGBTQ identity creates a barrier to accessing care. This study examined a diverse sample of LGBTQ young adults and their experiences of disclosure and non-disclosure to medical providers. Participants (N = 206, age range 18–27) completed questionnaires assessing healthcare access and use as part of a larger study. Participants’ responses to open-ended items asking about experiences of LGBTQ identity disclosure to medical providers and reasons for non-disclosure were analyzed thematically. Results revealed intra- and interpersonal factors related to patient disclosure. Reasons for participant non-disclosure included providers not asking about identity, internalized stigma, and belief that health and LGBTQ identity are not related. When participants did disclose, they experienced reactions ranging from discrimination and disbelief to affirmation and respect. Findings confirm and extend previous research on young adults’ identity disclosure and provide avenues continuing education for health professionals working with LGBTQ patients. PMID:28459379

  14. Disclosure of Adverse Events in Pediatrics.

    Science.gov (United States)

    2016-12-01

    Despite increasing attention to issues of patient safety, preventable adverse events (AEs) continue to occur, causing direct and consequential injuries to patients, families, and health care providers. Pediatricians generally agree that there is an ethical obligation to inform patients and families about preventable AEs and medical errors. Nonetheless, barriers, such as fear of liability, interfere with disclosure regarding preventable AEs. Changes to the legal system, improved communications skills, and carefully developed disclosure policies and programs can improve the quality and frequency of appropriate AE disclosure communications. Copyright © 2016 by the American Academy of Pediatrics.

  15. 48 CFR 9903.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.202 Disclosure requirements. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Disclosure requirements. 9903.202 Section 9903.202 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD...

  16. Adult survivors of childhood cancers' identity disclosures in the workplace.

    Science.gov (United States)

    Martinez, Larry R; Hebl, Michelle R

    2016-04-01

    Recent medical advances have resulted in unprecedented increases in the number and vitality of employed adult survivors. These survivors must make decisions about whether or not to disclose their identities to others. The purpose of this study was to examine the characteristics that are related to cancer survivorship disclosure in workplace settings (perceived organizational support, centrality of survivorship to one's self-concept, and the degree to which family and friends know about one's survivor status) and an important organizational consequence: intentions to leave one's job. A total of 151 adult survivors of childhood cancer completed an online survey. Extent of disclosure of one's identity as a cancer survivor was negatively associated with turnover intentions. Furthermore, organizational support, identity centrality, and disclosure outside of work were all related to disclosure in the workplace. Relative weight analysis revealed that disclosure outside of work was the most strongly related to disclosure at work. Finally, there were indirect relations such that disclosure mediated the relations among organizational support, identity centrality, and disclosure outside of work and turnover intentions. Survivors who were more open about their cancer survivor status at work had fewer intentions to leave their organizations. Importantly, although some antecedents to disclosure were personal characteristics, organizations can also encourage identity disclosure demonstrating that they are related to of work retention. While disclosure in the workplace is a complex decision to make, the relationship with work retention may reflect that disclosure is more likely to occur in an existing positive work environment or that disclosure itself may contribute to a positive work environment where employees tend to remain. The specific factors that trigger both disclosure and retention require further study although they are clearly related.

  17. From disclosure to transparency: the use of company payment data.

    Science.gov (United States)

    Chimonas, Susan; Frosch, Zachary; Rothman, David J

    2011-01-10

    It has become standard practice in medical journals to require authors to disclose their relationships with industry. However, these requirements vary among journals and often lack specificity. As a result, disclosures may not consistently reveal author-industry ties. We examined the 2007 physician payment information from 5 orthopedic device companies to evaluate the current journal disclosure system. We compared company payment information for recipients of $1 million or more with disclosures in the recipients' journal articles. Payment data were obtained from Biomet, DePuy, Smith & Nephew, Stryker, and Zimmer. Disclosures were obtained in the acknowledgments section, conflict of interest statements, and financial disclosures of recipients' published articles. We also assessed variations in disclosure by authorship position, payment-article relatedness, and journal disclosure policies. Of the 41 individuals who received $1 million or more in 2007, 32 had published articles relating to orthopedics between January 1, 2008, and January 15, 2009. Disclosures of company payments varied considerably. Prominent authorship position and article-payment relatedness were associated with greater disclosure, although nondisclosure rates remained high (46% among first-, sole-, and senior-authored articles and 50% among articles directly or indirectly related to payments). The accuracy of disclosures did not vary with the strength of journals' disclosure policies. Current journal disclosure practices do not yield complete or consistent information regarding authors' industry ties. Medical journals, along with other medical institutions, should consider new strategies to facilitate accurate and complete transparency.

  18. Catching flies with vinegar: a critique of the Centers for Medicare and Medicaid self-disclosure program.

    Science.gov (United States)

    Veilleux, Jean Wright

    2012-01-01

    This Article argues that the current approach of the Department of Health and Human Services and the Centers for Medicare and Medicaid Services (CMS) to enforcement of the Ethics in Patient Referrals Act (the "Stark Law") is unnecessarily punitive and discourages health-care providers from self-disclosing even very minor violations of the Stark Law. This Article suggests a number of specific changes to encourage provider self-disclosure and proposes that CMS create a demonstration project under the authority of the Patient Protection and Affordable Care Act to test the reforms. A demonstration project provides the perfect vehicle to prove that increased self-disclosure protocols for the Stark Law can decrease the government's costs of enforcement, improve program integrity, and encourage providers to deal responsibly with the inevitable minor lapses in compliance that arise in such an enormous government program as Medicare.

  19. 48 CFR 1430.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Disclosure requirements. 1430.202 Section 1430.202 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 1430.202 Disclosure...

  20. 48 CFR 430.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Disclosure requirements. 430.202 Section 430.202 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 430.202 Disclosure...

  1. 48 CFR 30.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Disclosure requirements. 30.202 Section 30.202 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 30.202 Disclosure...

  2. 48 CFR 1330.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Disclosure requirements. 1330.202 Section 1330.202 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 1330.202 Disclosure...

  3. Determinant of The Corporate Social Responsibility Disclosure

    Directory of Open Access Journals (Sweden)

    Uun Sunarsih

    2017-07-01

    Full Text Available Corporate Social Responsibility (CSR has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

  4. 12 CFR 998.2 - Registration and periodic disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Registration and periodic disclosures. 998.2 Section 998.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK DISCLOSURES REGISTRATION OF FEDERAL HOME LOAN BANK EQUITY SECURITIES § 998.2 Registration and periodic disclosures. (a...

  5. Does Operational Risk Disclosure Quality Increase Operating Cash Flows?

    Directory of Open Access Journals (Sweden)

    Haitham Nobanee

    2017-12-01

    Full Text Available This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX and Dubai Financial Market (DFM during the period 2003-2016. The authors conducted content analysis of the annual reports to measure the degree of operational risk disclosure. In addition, they used dynamic panel data regressions to analyze the impact of operational risk disclosure on the operating cash flow generated by the banks. The results show a low degree of operational risk disclosure for all UAE banks, both Islamic and conventional. In addition, the results show no association between the levels of disclosure of operational risk and cash flow for all banks, conventional and Islamic. Operational risk disclosure of Islamic banks has not been examined by any prior researchers. In addition, this paper examines the potential impact of operational risk disclosure on the operating cash flow generated by the banks.

  6. Parental HIV disclosure in Burkina Faso: Experiences and ...

    African Journals Online (AJOL)

    Challenges to parental HIV disclosure to children are neither essential nor specific since disclosure to adults is already difficult because of perceived risk of public disclosure and subsequent stigma. However, whether aware or not of their parents' HIV-positive status, children contribute positively to the care of parents living ...

  7. 25 CFR 141.48 - Translation of disclosure statements.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Translation of disclosure statements. 141.48 Section 141.48 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS... Translation of disclosure statements. Disclosure required by §§ 141.46 and 141.47 shall be made in writing...

  8. Self-disclosure with dogs

    OpenAIRE

    Evans-Wilday, Aislinn

    2016-01-01

    There exists an abundance of literature on the health benefits of dog-ownership and the health benefits of self-disclosure however, there has been no research into the potential health benefits of self-disclosure to dogs. This thesis addresses that gap in the literature. Among the literature on the health benefits of dog-ownership there is often a focus on the benefits to people with clinical conditions or living in care facilities – much less investigated are the benefits to ‘normally-fun...

  9. Measuring Carbon Footprint of Flexible Pavement Construction Project in Indonesia

    Directory of Open Access Journals (Sweden)

    Utomo Dwi Hatmoko Jati

    2018-01-01

    Full Text Available Road infrastructure in Indonesia is mainly dominated by flexible pavement type. Its construction process, however, has raised concerns in terms of its environment impacts. This study aims to track and measure the carbon footprint of flexible pavement. The objectives are to map the construction process in relation to greenhouse gas (GHG emissions, to quantify them in terms of carbon dioxide equivalents (CO2e as generated by the process of production and transportation of raw materials, and the operation of plant off-site and on-site project. Data collection was done by having site observations and interviews with project stakeholders. The results show a total emissions of 70.888 tonnes CO2e, consisting of 34.248 tonnes CO2e (48.31% off-site activities and 36.640 tonnes CO2e (51.687% on-site activities. The two highest CO2e emissions were generated by the use of plant for asphalt concrete laying activities accounted 34.827 tonnes CO2e (49.130%, and material transportation accounted 24.921 (35.155%. These findings provide a new perspective of the carbon footprint in flexible pavement and suggest the urgent need for the use of more efficient and environmentally friendly plant in construction process as it shows the most significant contribution on the CO2e. This study provides valuable understanding on the environmental impact of typical flexible pavement projects in Indonesia, and further can be used for developing green road framework.

  10. Measuring Carbon Footprint of Flexible Pavement Construction Project in Indonesia

    Science.gov (United States)

    Hatmoko, Jati Utomo Dwi; Hidayat, Arif; Setiawati, Apsari; Prasetyo, Stefanus Catur Adi

    2018-02-01

    Road infrastructure in Indonesia is mainly dominated by flexible pavement type. Its construction process, however, has raised concerns in terms of its environment impacts. This study aims to track and measure the carbon footprint of flexible pavement. The objectives are to map the construction process in relation to greenhouse gas (GHG) emissions, to quantify them in terms of carbon dioxide equivalents (CO2e) as generated by the process of production and transportation of raw materials, and the operation of plant off-site and on-site project. Data collection was done by having site observations and interviews with project stakeholders. The results show a total emissions of 70.888 tonnes CO2e, consisting of 34.248 tonnes CO2e (48.31%) off-site activities and 36.640 tonnes CO2e (51.687%) on-site activities. The two highest CO2e emissions were generated by the use of plant for asphalt concrete laying activities accounted 34.827 tonnes CO2e (49.130%), and material transportation accounted 24.921 (35.155%). These findings provide a new perspective of the carbon footprint in flexible pavement and suggest the urgent need for the use of more efficient and environmentally friendly plant in construction process as it shows the most significant contribution on the CO2e. This study provides valuable understanding on the environmental impact of typical flexible pavement projects in Indonesia, and further can be used for developing green road framework.

  11. Disrupted Disclosure

    DEFF Research Database (Denmark)

    Krause Hansen, Hans; Uldam, Julie

    appearances become challenged through disruptive disclosures in mediaenvironments characterized by multiple levels of visibility, with companies both observing andbeing observed by civil society groups that criticize them; (c) why and how the mobilization aroundtransparency and ensuing practices...

  12. Banks’ disclosure and financial stability (110KB)

    OpenAIRE

    Sowerbutts, Rhiannon; Zimmerman, Peter; Zer, Ilknur

    2013-01-01

    Inadequate public disclosure by banks contributed to the financial crisis. This is because investors, unable to judge the risks that banks are bearing, withdraw lending in times of systemic stress. This article presents quantitative indices which allow for the comparison of disclosure between banks and over time. Internationally, disclosure has improved since 2000, particularly around banks’ valuation methods and funding risk. However, more information alone is not sufficient to solve the pro...

  13. 45 CFR 503.4 - Accounting of certain disclosures.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of certain disclosures. 503.4 Section... SUNSHINE REGULATIONS Privacy Act Regulations § 503.4 Accounting of certain disclosures. (a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting...

  14. Recent trends, drivers, and projections of carbon cycle processes in forests and grasslands of North America

    Science.gov (United States)

    Domke, G. M.; Williams, C. A.; Birdsey, R.; Pendall, E.

    2017-12-01

    In North America forest and grassland ecosystems play a major role in the carbon cycle. Here we present the latest trends and projections of United States and North American carbon cycle processes, stocks, and flows in the context of interactions with global scale budgets and climate change impacts in managed and unmanaged grassland and forest ecosystems. We describe recent trends in natural and anthropogenic disturbances in these ecosystems as well as the carbon dynamics associated with land use and land cover change. We also highlight carbon management science and tools for informing decisions and opportunities for improving carbon measurements, observations, and projections in forests and grasslands.

  15. Disclosure 'downunder': misadventures in Australian genetic privacy law.

    Science.gov (United States)

    Bonython, Wendy; Arnold, Bruce

    2014-03-01

    Along with many jurisdictions, Australia is struggling with the unique issues raised by genetic information in the context of privacy laws and medical ethics. Although the consequences of disclosure of most private information are generally confined to individuals, disclosure of genetic information has far-reaching consequences, with a credible argument that genetic relatives have a right to know about potential medical conditions. In 2006, the Privacy Act was amended to permit disclosure of an individual's genetic information, without their consent, to genetic relatives, if it was to avoid or mitigate serious illness. Unfortunately, additional amendments required for operation of the disclosure amendment were overlooked. Public Interest Determinations (PIDs)-delegated legislation issued by the privacy commissioner-have, instead, been used to exempt healthcare providers from provisions which would otherwise make disclosure unlawful. This paper critiques the PIDs using documents obtained under the Freedom of Information Act-specifically the impact of both the PIDs and the disclosure amendment on patients and relatives-and confidentiality and the procedural validity of subordinate laws regulating medical privacy.

  16. Disclosure on corporate and NGOs’ cooperation in Poland – coming out or a low profile approach?

    Directory of Open Access Journals (Sweden)

    Halina Waniak-Michalak

    2016-09-01

    Full Text Available The first aim of the paper is to answer the question regarding the scope of the information on philanthrop- ic cooperation revealed by corporations and charitable organizations in a transition country. We explore the findings from the content analysis of disclosures of 41 corporations and 82 foundations. The results showed that the scope of disclosure on corporate and NGO collaborations is small on both sides. The second objective of the paper is to explore the reasons of the small scope of disclosure on corpo- rations’ and NGOs’ collaborations. In order to achieve the second aim, we extended our analysis through interviews with CSR managers and directors of foundations. Firstly, some managers adopt the stance that when there is no legal requirements or even voluntary guidelines (like GRI Guidelines, no further disclo- sure on collaboration is necessary. Moreover, the managers of corporations tend to follow the materiality rule in voluntary disclosure and reveal information only in projects with the biggest budgets and/or major social impact. NGOs do not see the benefits for them in publishing detailed information about their collaboration with companies.

  17. 4 CFR 83.6 - Accounting of certain disclosures.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Accounting of certain disclosures. 83.6 Section 83.6... Accounting of certain disclosures. (a) With respect to each system of personnel records, GAO shall, except for disclosures made under §§ 83.4(a) and 83.4(b), keep an accurate accounting of— (1) The date...

  18. 4 CFR 200.11 - Maintaining records of disclosure.

    Science.gov (United States)

    2010-01-01

    ... the Freedom of Information Act (5 U.S.C. 552). (b) An accounting of each disclosure shall be retained..., whichever is longer. (c) The Board shall make the accounting of disclosure of a record pertaining to an... 4 Accounts 1 2010-01-01 2010-01-01 false Maintaining records of disclosure. 200.11 Section 200.11...

  19. 18 CFR 3b.226 - Accounting of disclosures.

    Science.gov (United States)

    2010-04-01

    ... accounting of disclosures is not a system of records under the definition in § 3b.2(e) and no accounting will... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting of... IDENTIFIABLE PERSONAL INFORMATION Rules for Disclosure of Records § 3b.226 Accounting of disclosures. (a) The...

  20. Associations between individual and relationship characteristics and genital herpes disclosure.

    Science.gov (United States)

    Myers, Jaime L; Buhi, Eric R; Marhefka, Stephanie; Daley, Ellen; Dedrick, Robert

    2016-10-01

    Disclosure is often a challenge for individuals living with genital herpes. This study explores determinants of genital herpes disclosure with one's most recent sexual partner using an online questionnaire (n = 93). The majority of participants reported (80.4%) disclosure. Among non-disclosers, fear of negative partner reactions was the primary reason for non-disclosure. Age, relationship commitment, time in relationship, and expectations of partner's reaction were statistically significant predictors at the bivariate level. Reaction expectations and relationship commitment remained significant in the multivariate logistic regression model. Findings indicate that future disclosure research should focus on relationship context and managing negative expectations to increase disclosure. © The Author(s) 2015.

  1. Green electricity: Tracking systems for environmental disclosure

    Energy Technology Data Exchange (ETDEWEB)

    Biewald, B.E.; Ramey, J.A. [Synapse Energy Economics, Inc., Cambridge, MA (United States)

    1997-12-31

    For the first time, electricity consumers in the US are beginning to choose their generation providers. One of the opportunities created by the introduction of retail choice in electricity is the chance for customers to influence the mix of generating resources through their purchasing decisions. Some environmentally aware consumers will want {open_quotes}clean,{close_quotes} {open_quotes}green,{close_quotes} or renewable power. While some suppliers will attempt to differentiate themselves according to their environmental performance, such claims for green electricity can be particularly difficult to verify given the complexity of the interconnected electric system. Because electricity is delivered over an integrated transmission grid and kilowatt-hours at the point of retail sale are indistinguishable from each other; disclosure requires tracking protocols to attribute generation at power plants to sales at the customers` meters. Fortunately, it is possible to implement a workable disclosure system. Some states have already included disclosure requirements in their electric industry restructuring orders and legislation. In this paper, a set of design criteria for an environmental disclosure system are presented along with two methods for disclosure: the company approach and the product approach. In addition, the authors discuss of power pools, data availability issues, and propose a company-based disclosure system using a {open_quotes}wholesale sales first{close_quotes} approach to transaction accounting.

  2. Exploring a Contextual Model of Sexual Self-Disclosure and Sexual Satisfaction.

    Science.gov (United States)

    Brown, Randal D; Weigel, Daniel J

    2018-02-01

    Sexual self-disclosure is a critical component of relationship and sexual satisfaction, yet little is known about the mechanisms that facilitate a person's engagement in sexual self-disclosure. Individuals (N = 265) involved in romantic relationships participated in an online study testing a contextual model of sexual self-disclosure across three contexts: relationship context, sexual self-disclosure context, and outcome of sexual self-disclosure. Results suggest that sexual satisfaction was predicted by a positive relationship context and a positive sexual self-disclosure context. In addition, the sexual self-disclosure context was predicted by the relationship context. These findings emphasize the importance of examining contextual influences that determine whether an individual will engage in or avoid sexual self-disclosure and the consequences of this engagement or avoidance on sexual satisfaction.

  3. Disclosure requirements for merger and acquisition transactions

    International Nuclear Information System (INIS)

    Holm, D.I.

    1998-01-01

    The legal disclosure requirements for merger and acquisition transactions involving Canadian public companies are described. The focus is on issues regarding merger and acquisition related disclosure, including the potential consequences of failing to provide proper information, Ontario Securities Commission Policy 9.1 considerations regarding valuation, review, and approval, cross border considerations and financing a merger and acquisition transaction. Legal and practical consequences for failing to provide proper disclosure, including the steps involved in establishing the due diligence defence, are also discussed

  4. Reviews on current carbon emission reduction technologies and projects and their feasibilities on ships

    Science.gov (United States)

    Wang, Haibin; Zhou, Peilin; Wang, Zhongcheng

    2017-06-01

    Concern about global climate change is growing, and many projects and researchers are committed to reducing greenhouse gases from all possible sources. International Maritime (IMO) has set a target of 20% CO2 reduction from shipping by 2020 and also presented a series of carbon emission reduction methods, which are known as Energy Efficiency Design Index (EEDI) and Energy Efficiency Operation Indicator (EEOI). Reviews on carbon emission reduction from all industries indicate that, Carbon Capture and Storage (CCS) is an excellent solution to global warming. In this paper, a comprehensive literature review of EEDI and EEOI and CCS is conducted and involves reviewing current policies, introducing common technologies, and considering their feasibilities for marine activities, mainly shipping. Current projects are also presented in this paper, thereby illustrating that carbon emission reduction has been the subject of attention from all over the world. Two case ship studies indicate the economic feasibility of carbon emission reduction and provide a guide for CCS system application and practical installation on ships.

  5. Projecting the spatiotemporal carbon dynamics of the Greater Yellowstone Ecosystem from 2006 to 2050.

    Science.gov (United States)

    Huang, Shengli; Liu, Shuguang; Liu, Jinxun; Dahal, Devendra; Young, Claudia; Davis, Brian; Sohl, Terry L; Hawbaker, Todd J; Sleeter, Ben; Zhu, Zhiliang

    2015-12-01

    Climate change and the concurrent change in wildfire events and land use comprehensively affect carbon dynamics in both spatial and temporal dimensions. The purpose of this study was to project the spatial and temporal aspects of carbon storage in the Greater Yellowstone Ecosystem (GYE) under these changes from 2006 to 2050. We selected three emission scenarios and produced simulations with the CENTURY model using three General Circulation Models (GCMs) for each scenario. We also incorporated projected land use change and fire occurrence into the carbon accounting. The three GCMs showed increases in maximum and minimum temperature, but precipitation projections varied among GCMs. Total ecosystem carbon increased steadily from 7,942 gC/m 2 in 2006 to 10,234 gC/m 2 in 2050 with an annual rate increase of 53 gC/m 2 /year. About 56.6% and 27% of the increasing rate was attributed to total live carbon and total soil carbon, respectively. Net Primary Production (NPP) increased slightly from 260 gC/m 2 /year in 2006 to 310 gC/m 2 /year in 2050 with an annual rate increase of 1.22 gC/m 2 /year. Forest clear-cutting and fires resulted in direct carbon removal; however, the rate was low at 2.44 gC/m 2 /year during 2006-2050. The area of clear-cutting and wildfires in the GYE would account for 10.87% of total forested area during 2006-2050, but the predictive simulations demonstrated different spatial distributions in national forests and national parks. The GYE is a carbon sink during 2006-2050. The capability of vegetation is almost double that of soil in terms of sequestering extra carbon. Clear-cutting and wildfires in GYE will affect 10.87% of total forested area, but direct carbon removal from clear-cutting and fires is 109.6 gC/m 2 , which accounts for only 1.2% of the mean ecosystem carbon level of 9,056 gC/m 2 , and thus is not significant.

  6. Financial Statements: Disclosures and Presentations.

    Science.gov (United States)

    1985-12-01

    may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...a bond payable. A valuation account would be similar to the following: Equipment $18,000,000 Less accumulated depreciation (1o625,000) $16,375,00010...accounting to depreciation accounting.24 The disclosures required are the nature and justification for the change. The justification is necessary to

  7. 76 FR 81761 - Mine Safety Disclosure

    Science.gov (United States)

    2011-12-28

    ... or other mine to file a current report on Form 8-K with the Commission reporting receipt of certain....\\24\\ Issuers have been providing disclosure in their periodic and current reports filed with the... Release, that to the extent mine safety issues are material, under our current rules disclosure could be...

  8. 16 CFR 259.2 - Advertising disclosures.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Advertising disclosures. 259.2 Section 259.2... ADVERTISING FOR NEW AUTOMOBILES § 259.2 Advertising disclosures. (a) No manufacturer or dealer shall make any express or implied representation in advertising concerning the fuel economy of any new automobile 1...

  9. 48 CFR 9903.303 - Effect of filing Disclosure Statement.

    Science.gov (United States)

    2010-10-01

    ... Disclosure Statement. 9903.303 Section 9903.303 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.303 Effect of filing Disclosure Statement. (a) A disclosure of a cost accounting practice by a contractor does not determine the...

  10. Sexual trauma disclosure in clinical settings: addressing diversity.

    Science.gov (United States)

    Roberts, Sushma T; Watlington, Christina G; Nett, Sara D; Batten, Sonja V

    2010-01-01

    Although sexual trauma is an experience with wide prevalence, it remains difficult for many individuals to discuss this trauma openly with others. Disclosure of a sexual trauma history to a receptive individual can lead to both emotional and instrumental support. However, a myriad of factors related not only to current circumstances but also to cultural and individual differences determine whether an individual will choose to share his or her trauma history with someone else. Mental health clinicians may be more likely than many other people to be the recipients of a disclosure of sexual trauma. Thus, ensuring that clinicians show sensitivity to the role that diverse demographic and cultural factors can play in the process of disclosure is important to facilitating a thoughtful and productive response to such an event. The current article reviews a segment of the literature on disclosure of sexual assault and focuses on selected diversity domains (i.e., nonheterosexual orientation, age, gender, and race) that may impact the disclosure of sexual assault. Practical suggestions are proposed to assist clinicians in assessing sexual trauma and facilitating disclosure in a culturally competent manner.

  11. Culture and Sexual Self-Disclosure in Intimate Relationships

    Directory of Open Access Journals (Sweden)

    Nu Tang

    2013-12-01

    Full Text Available Sexual self-disclosure is one of the most intimate forms of self-disclosure. Yet, there is surprisingly little research on this topic compared to the voluminous research that exists on self-disclosure (in general. This is particularly surprising since sexual self-disclosure has been found to be correlated with sexual and marital satisfaction (Byers & Demmons, 2010. Conversations about sex have also been found to be critical in preventing HIV and other sexually transmitted infections, expressing sexual consent, and sexual desires and satisfaction (Faulkner & Lannutti, 2010. Nor have scholars investigated the impact of culture on people’s willingness to engage in sexual self-disclosure. In this paper, we will review current theorizing as to the extent to which culture and gender might be expected to influence young people’s willingness to sexually self-disclose, and suggest possible directions that future research might take.

  12. Carbon Risk Analysis Of The South African Banks’ Lending To The JSE100 CDP Companies

    Directory of Open Access Journals (Sweden)

    Alfred Bimha

    2015-11-01

    Full Text Available There is a pertinent concern over the continued lending to companies that are still pursuing projects that increase the amount of carbon emissions in the atmosphere. South Africa has most of its energy generation being done through coal thermal powered turbines. More so there are a number of new power stations being built in South Africa that are coal powered. Coal on the other hand is deemed as having the highest amount of carbon that contributes to the greenhouse effect which in turn affects the climate leading to climate change consequences. There is also a growing concern on the uptake of renewable energy initiatives by companies that are deemed carbon intensive. Banks are being castigated for not using their economic transformation role to champion the agenda of combating climate change caused by carbon emissions. In this study, the extent of lending in the short and long term to carbon intensive companies by South African banks is examined. Using a sample of the Johannesburg Stock Exchange top 100 companies that participate in Carbon Disclosure Project, an analysis is done through four carbon metrics –carbon intensity, carbon dependency, carbon exposure, carbon risk. The analysis used public information from the banks’ websites, South African Reserve Bank reports and other public databases that contain sustainability information of the JSE100 companies. The analysis was done by comparing the carbon metrics of the recognized seven (7 sectorial industry catergories (SIC on the JSE, mainly Energy & Materials, Industrials, Consumer Staples, Consumer Discretionary, Financials, IT & Telecoms and Health Care. The major finding of the research is that there is a high carbon risk in short term loans compared to long term loans across the JSE100 companies that are analysed. More so, the Energy & Materials sector seem to have the highest carbon risk compared to the other sectors.

  13. Three controversies over item disclosure in medical licensure examinations

    Directory of Open Access Journals (Sweden)

    Yoon Soo Park

    2015-09-01

    Full Text Available In response to views on public's right to know, there is growing attention to item disclosure – release of items, answer keys, and performance data to the public – in medical licensure examinations and their potential impact on the test's ability to measure competence and select qualified candidates. Recent debates on this issue have sparked legislative action internationally, including South Korea, with prior discussions among North American countries dating over three decades. The purpose of this study is to identify and analyze three issues associated with item disclosure in medical licensure examinations – 1 fairness and validity, 2 impact on passing levels, and 3 utility of item disclosure – by synthesizing existing literature in relation to standards in testing. Historically, the controversy over item disclosure has centered on fairness and validity. Proponents of item disclosure stress test takers’ right to know, while opponents argue from a validity perspective. Item disclosure may bias item characteristics, such as difficulty and discrimination, and has consequences on setting passing levels. To date, there has been limited research on the utility of item disclosure for large scale testing. These issues requires ongoing and careful consideration.

  14. Firm-value effects of CSR disclosure and CSR performance

    OpenAIRE

    Gutsche, Robert; Schulz, Jan-Frederic; Gratwohl, Michael

    2017-01-01

    We examine in this paper the effects of corporate social responsibility (CSR) disclosure and CSR performance on firm value for S&P 500 firms from 2011 to 2014. We find that CSR disclosure is positively associated with firm value and that the effect of CSR disclosure on firm value is larger than the effect of CSR performance. On average, the overall firm value increase for one index point of Bloomberg's environmental, social, and governance (ESG) Disclosure Score is $260 million, whereas the i...

  15. The Role of Public-Private Partnerships in Local Infrastructure: the Case of Carbon Offset Projects

    International Nuclear Information System (INIS)

    Teichmann, Dorothee

    2011-01-01

    Investment in low carbon infrastructure is considered as an important component of the fight against climate change. The mechanisms of climate regulation (such as carbon offsets) transfer to project developers the risks associated with reducing emissions of greenhouse gas (GHG) emissions, i.e. operational and technological risk, or risks associated with the environmental monitoring and the regulatory mechanism itself. The success of projects - and thus their ability to attract private capital - depends importantly on the risk sharing arrangements between the private and public partners involved in the project. We show that the delegation of tasks between the partners can create risks that affect the environmental effectiveness and economic efficiency of the project. Contracts need to be well designed to mitigate those risks. For a sample of landfill gas flaring projects financed under the Clean Development Mechanism, it is shown that the out-sourcing of the provision of technology creates additional risks. The out-sourcing of the development of the Project Design Documents as required by UNFCCC and the separation of the operation of the landfill and the CDM project appear to be manageable by risk sharing arrangements between partners. In the latter case, each partner should bear the risk associated with his own responsibility. In fact, if carbon revenues are the only income stream for the CDM project developer, the incentive to reduce GHG emissions is maintained. (author)

  16. Disclosures of Conflicts of Interest in Psychiatric Review Articles

    Science.gov (United States)

    Kopelman, Andrew M.; Gorelick, David A.; Appelbaum, Paul S.

    2013-01-01

    To characterize disclosures of conflicts of interest in review articles in psychiatry, we identified 285 reviews from ten high-impact journals in psychiatry and two in general medicine. Disclosures were reliably coded as biotech/pharmaceutical/other material interests, nonprofit/government, communication companies, or other. Authors in both types of journals frequently reported industry ties. However, reviews in psychiatric journals were significantly less likely to include industry-related disclosures (32% of reviews; 18% of authors) compared with general medical journals (64% of articles; 40% of authors). The most common types of industry-related disclosures were for consulting, research support, and speaking fees. Disclosures appeared to be of limited utility in helping readers assess possible biases, because the nature and extent of the relationship being disclosed was often unclear. Efforts to screen out authors with significant financial relationships pertaining to the topic under review may be more effective than disclosure in protecting the integrity of the medical literature. PMID:23364114

  17. Comparing online and offline self-disclosure: a systematic review.

    Science.gov (United States)

    Nguyen, Melanie; Bin, Yu Sun; Campbell, Andrew

    2012-02-01

    Disclosure of personal information is believed to be more frequent in online compared to offline communication. However, this assumption is both theoretically and empirically contested. This systematic review examined existing research comparing online and offline self-disclosure to ascertain the evidence for current theories of online communication. Studies that compared online and offline disclosures in dyadic interactions were included for review. Contrary to expectations, disclosure was not consistently found to be greater in online contexts. Factors such as the relationship between the communicators, the specific mode of communication, and the context of the interaction appear to moderate the degree of disclosure. In relation to the theories of online communication, there is support for each theory. It is argued that the overlapping predictions of each theory and the current state of empirical research highlights a need for an overarching theory of communication that can account for disclosure in both online and offline interactions.

  18. A conceptual framework for the evaluation of cost-effectiveness of projects to reduce GHG emissions and sequester carbon

    International Nuclear Information System (INIS)

    Sathaye, J.; Norgaard, R.; Makundi, W.

    1993-07-01

    This paper proposes a conceptual framework for evaluating the cost of projects to reduce atmospheric greenhouse gases (GHGs). The evaluation of cost-effectiveness should account for both the timing of carbon emissions and the damage caused by the atmospheric stock of carbon. We develop a conceptual basis to estimate the cost-effectiveness of projects in terms of the cost of reducing atmospheric carbon (CRAC) and other GHGs. CRAC accounts for the economic discount rate, alternative functional forms of the shadow price, the residence period of carbon in the atmosphere, and the multiple monetary benefits of projects. The last item is of particular importance to the developing countries

  19. Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures: key learning points from the Danish experience

    DEFF Research Database (Denmark)

    Schaper, Stefan; Nielsen, Christian; Roslender, Robin

    2017-01-01

    , largely informed by an accounting perspective, towards IC-related disclosures. Design/methodology/approach – The paper draws on data obtained from 21 semi-structured interviews with respondents in 16 companies. The respondents were contacted following a genealogical exercise carried out on the 102...... with a recognised reporting vehicle such as the annual report, were also encountered. Research limitations/implications – The implications of this study are that timely, value-relevant IC disclosures and compliant reporting, primarily for accountability purposes, have the potential to coexist. In addition...... to the usual limitations of a semi-structured interview research design, respondents’ difficulties in clearly recalling events during the project after some 10-12 years is a further potential limitation. Additionally, the use of internet-based communication channels for disclosure purposes was in its infancy...

  20. Can Lighting Influence Self-Disclosure?

    OpenAIRE

    Mehta, Veli; Mukherjee, Sumitava; Manjaly, Jaison A.

    2017-01-01

    With the advent of social networks where people disclose a lot of their information and opinions publicly, this research attempted to re-look at the effect of environmental lighting on willingness and actual disclosure of personal information. Previous literatures mostly addressed counseling setups and the findings were mixed. In order to clarify the effect of lighting on self-disclosure, two experiments were conducted with reported willingness to disclose (Experiment 1) as well as actual dis...

  1. Corporate Risk Disclosure and Corporate Governance

    Directory of Open Access Journals (Sweden)

    Kaouthar Lajili

    2009-12-01

    Full Text Available To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and management are crucial in any business strategy design and implementation. From the investors’ point of view, knowledge of the risk profile, risk appetite and risk management are key elements in making sound portfolio investment decisions. This paper examines the relationships between corporate governance mechanisms and risk disclosure behavior using a sample of Canadian publicly-traded companies (TSX 230. Results show that Canadian public companies are more likely to disclose risk management information over and above the mandatory risk disclosures, if they are larger in size and if their boards of directors have more independent members. Minority voting control ownership structures appear to negatively impact risk disclosure and CEO incentive compensation shows mixed results. The paper concludes that more research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure behavior.

  2. Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

    Directory of Open Access Journals (Sweden)

    Elisa Truant

    2017-04-01

    Full Text Available Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU, the standards issued by the American Sustainability Accounting Standard Board (SASB, the G4 guidelines issued by the Global Sustainability Standard Board (GSSB, and the framework of the International Integrated Reporting Council (IIRC stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI, G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.

  3. 22 CFR 1507.5 - Accounting for disclosure of records.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosure of records. 1507.5... § 1507.5 Accounting for disclosure of records. (a) With respect to each system of records under ADF control, the Foundation will keep an accurate accounting of routine disclosures, except those made to...

  4. 42 CFR 480.138 - Disclosure for other specified purposes.

    Science.gov (United States)

    2010-10-01

    ...) General requirements for disclosure. Except as specified in paragraph (b) of this section, the following... information is necessary to protect against a substantial risk to the public health. (3) Disclosure to the... 42 Public Health 4 2010-10-01 2010-10-01 false Disclosure for other specified purposes. 480.138...

  5. 10 CFR 26.61 - Self-disclosure and employment history.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Self-disclosure and employment history. 26.61 Section 26... Authorization § 26.61 Self-disclosure and employment history. (a) Before granting authorization, the licensee or other entity shall ensure that a written self-disclosure and employment history has been obtained from...

  6. Corporate Governance Disclosure in Malaysia

    OpenAIRE

    ONG, Wei Jiin

    2006-01-01

    This research provides evidence on corporate governance disclosure in Malaysia based on a sample of 25 Malaysian public listed companies on the Kuala Lumpur Composite Index (KLCI) in the year 1998 and 2005 that are listed on the Bursa Malaysia. The purpose of this dissertation is to examine whether after the launch of the Malaysian Code on Corporate Governance (HLFC, 2000) following the 1997/98 financial crisis, corporate governance in Malaysia has improved in terms of disclosure information ...

  7. 40 CFR 1602.7 - Requests for an accounting of record disclosures.

    Science.gov (United States)

    2010-07-01

    ... accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not... record about you. This accounting contains the date, nature, and purpose of each disclosure, as well as... not required to provide accountings to you where they relate to disclosures for which accountings are...

  8. 32 CFR 1701.9 - Requests for an accounting of record disclosures.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Requests for an accounting of record disclosures... of record disclosures. (a) How to request. Except where accountings of disclosures are not required... representatives) may request an accounting of disclosures that have been made to another person, organization, or...

  9. Naturalistic and Supernaturalistic Disclosures: The Possibility of ...

    African Journals Online (AJOL)

    Naturalistic and Supernaturalistic Disclosures: The Possibility of Relational Miracles. Amy Fisher Smith. Abstract. This paper explores naturalism and supernaturalism as modes of disclosure that reveal and conceal different aspects of relationality. Naturalism is presented as a worldview or set of philosophical assumptions ...

  10. Physician assistants and the disclosure of medical error.

    Science.gov (United States)

    Brock, Douglas M; Quella, Alicia; Lipira, Lauren; Lu, Dave W; Gallagher, Thomas H

    2014-06-01

    Evolving state law, professional societies, and national guidelines, including those of the American Medical Association and Joint Commission, recommend that patients receive transparent communication when a medical error occurs. Recommendations for error disclosure typically consist of an explanation that an error has occurred, delivery of an explicit apology, an explanation of the facts around the event, its medical ramifications and how care will be managed, and a description of how similar errors will be prevented in the future. Although error disclosure is widely endorsed in the medical and nursing literature, there is little discussion of the unique role that the physician assistant (PA) might play in these interactions. PAs are trained in the medical model and technically practice under the supervision of a physician. They are also commonly integrated into interprofessional health care teams in surgical and urgent care settings. PA practice is characterized by widely varying degrees of provider autonomy. How PAs should collaborate with physicians in sensitive error disclosure conversations with patients is unclear. With the number of practicing PAs growing rapidly in nearly all domains of medicine, their role in the error disclosure process warrants exploration. The authors call for educational societies and accrediting agencies to support policy to establish guidelines for PA disclosure of error. They encourage medical and PA researchers to explore and report best-practice disclosure roles for PAs. Finally, they recommend that PA educational programs implement trainings in disclosure skills, and hospitals and supervising physicians provide and support training for practicing PAs.

  11. 12 CFR 792.62 - Requests for accounting for disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Requests for accounting for disclosures. 792.62... § 792.62 Requests for accounting for disclosures. At the time of the request for access or correction or at any other time, an individual may request an accounting of disclosures made of the individual's...

  12. 36 CFR 1600.27 - Requests for an accounting of record disclosures.

    Science.gov (United States)

    2010-07-01

    ... Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of... for an accounting of any disclosure that has been made by the Foundation to another person... disclosures for which accountings are not required to be kept—in other words, disclosures that are made to...

  13. 29 CFR 500.75 - Disclosure of information.

    Science.gov (United States)

    2010-07-01

    ... sets out the rights and protections for workers required under the Act. (d) The employer (other than a... SEASONAL AGRICULTURAL WORKER PROTECTION Worker Protections Recruiting, Hiring and Providing Information to Migrant Agricultural Workers § 500.75 Disclosure of information. (a) Where disclosure is required...

  14. 13 CFR 120.641 - Disclosure to purchasers.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Disclosure to purchasers. 120.641 Section 120.641 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Secondary Market Miscellaneous Provisions § 120.641 Disclosure to purchasers. (a) Information to purchaser. Prior...

  15. Livelihood impacts of forest carbon project and its implications for ...

    African Journals Online (AJOL)

    This study examines the impacts of forest carbon project on the livelihoods of rural households and its implications for the sustainability of forest by focusing on a regenerated forest in Humbo district of Southwestern Ethiopia. The methods through which primary data were gathered are a triangulation of household survey, ...

  16. 22 CFR 171.34 - Request for an accounting of record disclosures.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Request for an accounting of record disclosures... disclosures. (a) How made. Except where accountings of disclosures are not required to be kept, as set forth... individual. This accounting shall contain the date, nature, and purpose of each disclosure as well as the...

  17. 6 CFR 5.27 - Requests for an accounting of record disclosures.

    Science.gov (United States)

    2010-01-01

    ... 6 Domestic Security 1 2010-01-01 2010-01-01 false Requests for an accounting of record disclosures... DISCLOSURE OF RECORDS AND INFORMATION Privacy Act § 5.27 Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not required to be kept (as stated...

  18. Disclosure: what works now and what can work even better.

    Science.gov (United States)

    2004-01-01

    This three-part series on disclosure of unanticipated outcomes in health care is intended to provide an overview of the current thinking about disclosure and steps the organization can take to develop an approach to disclosure that is comprehensive and supportive of the needs of patients, families and providers. What should be apparent is that disclosure is not simply a requirement--it is a philosophy and part of a comprehensive approach to patient/family communication.

  19. 22 CFR 308.11 - Accounting for disclosure of records.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosure of records. 308.11... subsection (b) of the Act. (e) For the purpose of this part, the system of accounting for disclosure is not a system of records under the definitions hereof and no accounting need be maintained for the disclosure of...

  20. Disclosure of their HIV status to perinatally infected youth using the adapted Blasini disclosure model in Haiti and the Dominican Republic: preliminary results

    Science.gov (United States)

    Beck-Sagué, Consuelo M.; Dévieux, Jessy; Pinzón-Iregui, Maria Claudia; Lerebours-Nadal, Leonel; Abreu-Pérez, Rosa; Bertrand, Rachel; Rouzier, Vanessa; Gaston, Stephanie; Ibanez, Gladys; Halpern, Mina; Pape, Jean W.; Dorceus, Patricia; Preston, Sharice M.; Dean, Andrew G.; Nicholas, Stephen W.; Blasini, Ileana

    2015-01-01

    Objectives To assess the safety, acceptability, and preliminary efficacy of a culturally-adapted disclosure intervention for perinatally HIV-infected combined antiretroviral therapy patients in Haiti and the Dominican Republic. Design A quasi-experimental trial was conducted comparing caregiver–youth pairs who completed the intervention [adapted Blasini disclosure model (aBDM)] to pairs who discontinued aBDM participation before disclosure. aBDM consists of five components: structured healthcare worker training; one-on one pre-disclosure intervention/education sessions for youth (describing pediatric chronic diseases including cancer, diabetes and HIV) and for caregivers (strengthening capacity for disclosure); a scheduled supportive disclosure session; and one-on-one postdisclosure support for caregivers and youth. Methods Caregivers of nondisclosed combined antiretroviral therapy patients aged 10.0–17.8 years were invited to participate. Data were collected by separate one-on-one face-to-face interviews of caregivers and youth by study staff and medical record review by pediatricians at enrollment and 3 months after disclosure or after intervention discontinuation. Results To date, 65 Dominican Republic and 27 Haiti caregiver–youth pairs have enrolled. At enrollment, only 46.4% of youth had viral suppression and 43.4% of caregivers had clinically significant depressive symptomatology. To date, two serious study-related adverse events have occurred. Seven of the 92 (7.6%, 6 in the Dominican Republic) enrolled pairs discontinued participation before disclosure and 39 had completed postdisclosure participation. Median plasma HIV-RNA concentration was lower in youth who completed aBDM than in youth who discontinued participation before aBDM disclosure (<40 versus 8673 copies/ml; P = 0.027). Completers expressed considerable satisfaction with aBDM. Conclusion Preliminary results suggest safety, acceptability, and possible effectiveness of the aBDM. PMID:26049543

  1. HIV disclosure and stigma among women living with HIV in Denmark

    DEFF Research Database (Denmark)

    Wessman, Maria; Thorsteinsson, Kristina; Storgaard, Merete

    2017-01-01

    OBJECTIVE: To identify disclosure, stigma and predictors of non-disclosure among women living with HIV in Denmark. METHODS: A questionnaire study of women living with HIV in Denmark was performed. The enrolment period was from February 2013 to March 2014. Logistic regression was used to estimate......%), friends (63%) and children (41%). The primary reason for non-disclosure was a feeling that it did not concern others (55%), although reactions upon disclosure were mainly positive in 53%. Predictors of non-disclosure were being of black or Asian ethnicity. Following their HIV diagnosis, 40% no longer...... diagnosis to fewer than three people and black or Asian ethnicity predicted non-disclosure. HIV-related stigma regarding sex and contact with others is still highly prevalent; however, reactions to disclosure were mainly positive and associated with secondary positive gains. We strongly urge healthcare...

  2. Making the invisible visible: fear and disclosure of sexual orientation at work.

    Science.gov (United States)

    Ragins, Belle Rose; Singh, Romila; Cornwell, John M

    2007-07-01

    Stigma theory was used to examine the fears underlying the disclosure of a gay identity at work. Using a national sample of 534 gay, lesbian, and bisexual employees, this study examined the antecedents that affect the degree of disclosure of a gay identity at work and, for those who had not disclosed, the factors that influence their fears about full disclosure. Employees reported less fear and more disclosure when they worked in a group that was perceived as supportive and sharing their stigma. Perceptions of past experience with sexual orientation discrimination were related to increased fears but to greater disclosure. For those who had not fully disclosed their stigma, the fears associated with disclosure predicted job attitudes, psychological strain, work environment, and career outcomes. However, actual disclosure was unrelated to these variables. The utility of fear of disclosure for understanding processes underlying the disclosure of gay and other invisible stigmatized identities in the workplace is discussed.

  3. Hubungan antara Persepsi Siswa Tentang Kompetensi Konselor dengan Self Disclosure Siswa

    Directory of Open Access Journals (Sweden)

    Santi Nur Oktafiani

    2015-06-01

    Full Text Available Penelitian ini bertujuan untuk: (1 mengetahui hubungan antara persepsi siswa tentang kompetensi paedagogik konselor dengan self disclosure siswa terhadap konselor, (2 mengetahui hubungan antara persepsi siswa tentang kompetensi kepribadian konselor dengan self disclosure siswa terhadap konselor, (3 mengetahui hubungan antara persepsi siswa tentang kompetensi sosial konselor dengan self disclosure siswa terhadap konselor, dan (4 mengetahui hubungan antara persepsi siswa tentang kompetensi profesional konselor dengan self disclosure siswa terhadap konselor. Populasi dalam penelitian ini yaitu seluruh siswa SMA Negeri 14 Semarang. Metode pengumpulan data dalam penelitian ini menggunakan skala psikologis berupa skala persepsi siswa tentang kompetensi konselor dan skala self disclosure siswa. Teknik analisis data yang digunakan adalah regresi linier sederhana. Hasil penelitian ini menunjukkan terdapat hubungan yang positif dan signifikan baik kompetensi paedagogik, kompetensi kepribadian, kompetensi sosial, dan kompetensi profesional dengan self disclosure siswa di SMA Negeri 14 Semarang. This study aims to: (1 determine the relationship between students' perceptions of paedagogik counselor competency with self-disclosure student to counselor, (2 determine the relationship between students' perception of personality counselor competency with self-disclosure student to counselor, (3 determine the relationship between students’ perception of social counselor competency with self-disclosure student to counselor, and (4 determine the relationship between students' perception of professional counselor competence with self-disclosure student to counselor. The population in this study are all students of SMAN 14 Semarang. Methods of data collection in this study using psychological scale in the form of students' perceptions of the counselor competency scale and self-disclosure of students scale. The data analysis technique used is a simple linear

  4. Self-critical perfectionism, daily stress, and disclosure of daily emotional events.

    Science.gov (United States)

    Richardson, Clarissa M E; Rice, Kenneth G

    2015-10-01

    Although disclosure of stressful events can alleviate distress, self-critical perfectionism may pose an especially strong impediment to disclosure during stress, likely contributing to poorer psychological well-being. In the current study, after completing a measure of self-critical perfectionism (the Discrepancy subscale of the Almost Perfect Scale--Revised; Slaney, Rice, Mobley, Trippi, & Ashby, 2001), 396 undergraduates completed measures of stress and disclosure at the end of each day for 1 week. Consistent with hypotheses and previous research, multilevel modeling results indicated significant intraindividual coupling of daily stress and daily disclosure where disclosure was more likely when experiencing high stress than low stress. As hypothesized, Discrepancy moderated the relationship between daily stress and daily disclosure. Individuals higher in self-critical perfectionism (Discrepancy) were less likely to engage in disclosure under high stress, when disclosure is often most beneficial, than those with lower Discrepancy scores. These results have implications for understanding the role of stress and coping in the daily lives of self-critical perfectionists. (c) 2015 APA, all rights reserved).

  5. 15 CFR 30.74 - Voluntary self-disclosure.

    Science.gov (United States)

    2010-01-01

    ..., or any other agency of the United States Government, has learned the same or substantially similar... be deemed to have made a voluntary self-disclosure under this section unless the individual making... disclosure subsequently completes the narrative account required by paragraph (c)(3) of this section, the...

  6. 12 CFR 226.27 - Language of disclosures.

    Science.gov (United States)

    2010-01-01

    ... Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM... this regulation may be made in a language other than English, provided that the disclosures are made available in English upon the consumer's request. This requirement for providing English disclosures on...

  7. 15 CFR 764.5 - Voluntary self-disclosure.

    Science.gov (United States)

    2010-01-01

    ... retained by the person making the disclosure until OEE requests them, or until a final decision on the disclosed information has been made. After a final decision, the documents should be maintained in... account and supporting documentation. If the person making the disclosure believes otherwise, a request...

  8. Revealing all: misleading self-disclosure rates in laboratory-based online research.

    Science.gov (United States)

    Callaghan, Diana E; Graff, Martin G; Davies, Joanne

    2013-09-01

    Laboratory-based experiments in online self-disclosure research may be inadvertently compromising the accuracy of research findings by influencing some of the factors known to affect self-disclosure behavior. Disclosure-orientated interviews conducted with 42 participants in the laboratory and in nonlaboratory settings revealed significantly greater breadth of self-disclosure in laboratory interviews, with message length and intimacy of content also strongly related. These findings suggest that a contrived online setting with a researcher presence may stimulate motivation for greater self-disclosure than would occur naturally in an online environment of an individual's choice. The implications of these findings are that researchers should consider the importance of experimental context and motivation in self-disclosure research.

  9. Disclosure of price-sensitive information

    DEFF Research Database (Denmark)

    Schaumburg-Müller, Peer; Werlauff, Erik

    2013-01-01

    to handle the Daimler judgment’s consequences with regard to “intermediate steps” in practical terms. In light of the Court’s relatively restrictive interpretation, a listed company in a similar situation really only has three options: (1) Delay: The company can delay disclosure of the inside information...... “on its own responsibility” in order not to damage the company’s legitimate interests – cf. on this Article 6(2) of Directive 2003/6/EC, which provides that “An issuer may, on his own responsibility, delay the public disclosure of inside information … so as not to prejudice his legitimate interests......, provided that such omission would not be likely to mislead the public…” It is a condition for delaying disclosure that doing so will not mislead the public, and the issuer can ensure that the information remains confidential. Member states can, but are not required to, demand (and so far Denmark for one...

  10. 77 FR 67329 - Information Collection: Agricultural Foreign Investment Disclosure Act

    Science.gov (United States)

    2012-11-09

    ... Disclosure Act (AFIDA) Program Manager, Natural Resources Analysis Group, Economic and Policy Analysis Staff... Information Collection: Agricultural Foreign Investment Disclosure Act AGENCY: Farm Service Agency, USDA... Foreign Investment Disclosure Act (AFIDA) of 1978. DATES: We will consider comments that we receive by...

  11. Formation of and adherence to a self-disclosure norm in an online chat.

    Science.gov (United States)

    Dietz-Uhler, Beth; Bishop-Clark, Cathy; Howard, Elizabeth

    2005-04-01

    To understand how a norm of self-disclosure forms and is adhered to in a synchronous computer-mediated discussion, participants discussed the stigma of mental illness. The transcripts of the discussion were coded for the number of self-disclosures, the number of statements supportive of self-disclosure, and the number of statements supportive of non-self-disclosure. The results showed that the number of self-disclosing statements increased over time, although not in a linear fashion, as did the number of statements supportive of self-disclosure. However, the number of statements supportive of non-self-disclosures decreased over time. These results suggest that once a norm of self-disclosure forms, it is reinforced by statements supportive of self-disclosures but not of non-self-disclosures. The results are discussed in the context of self-disclosure reciprocity and the social identity model of deindividuation effects (SIDE).

  12.  Transparency and quality of financial disclosures. The case of Romanian listed companies*

    Directory of Open Access Journals (Sweden)

    Nadia Albu

    2014-09-01

    Full Text Available  This paper addresses the transparency and the quality of financial disclosures of listed entities in the case of an emerging economy (i.e. Romania, in order to shed some light on the particular local context of the country and its impact on accounting practices. We analyze the entire population of non-financial entities listed in the first tier of the Bucharest Stock Exchange for the 2012 financial year. We are limited in our research by the size of the sample, which depends, however, on the small size of the Romanian stock market. In order to compensate for the small size of the sample, we assess 50 items related to disclosure, synthesized in two scores, i.e. transparency and quality. Also, we identify some factors associated with disclosure by investigating the correlation with several firm-related factors. Our results reveal a medium level of transparency and quality of Romanian listed companies, with significant variations between firms and between the sub-scores. The most important factors correlated with disclosure are company size and the presence of institutional investors. The results confirm to some extent most of the basic assumptions of the agency theory and also prove the importance of a new variable for emerging econo-mies, specifically the presence of institutional investors *This work was cofinanced from the European Social Fund through Sectoral Operational Programme Human Resources Development 2007-2013, project number POSDRU/159/1.5/S./134197 a Performance and excellence in doctoral and postdoctoral research in Romanian economics science domaina.

  13. COMPARISON OF THREE METHODS TO PROJECT FUTURE BASELINE CARBON EMISSIONS IN TEMPERATE RAINFOREST, CURINANCO, CHILE

    Energy Technology Data Exchange (ETDEWEB)

    Patrick Gonzalez; Antonio Lara; Jorge Gayoso; Eduardo Neira; Patricio Romero; Leonardo Sotomayor

    2005-07-14

    Deforestation of temperate rainforests in Chile has decreased the provision of ecosystem services, including watershed protection, biodiversity conservation, and carbon sequestration. Forest conservation can restore those ecosystem services. Greenhouse gas policies that offer financing for the carbon emissions avoided by preventing deforestation require a projection of future baseline carbon emissions for an area if no forest conservation occurs. For a proposed 570 km{sup 2} conservation area in temperate rainforest around the rural community of Curinanco, Chile, we compared three methods to project future baseline carbon emissions: extrapolation from Landsat observations, Geomod, and Forest Restoration Carbon Analysis (FRCA). Analyses of forest inventory and Landsat remote sensing data show 1986-1999 net deforestation of 1900 ha in the analysis area, proceeding at a rate of 0.0003 y{sup -1}. The gross rate of loss of closed natural forest was 0.042 y{sup -1}. In the period 1986-1999, closed natural forest decreased from 20,000 ha to 11,000 ha, with timber companies clearing natural forest to establish plantations of non-native species. Analyses of previous field measurements of species-specific forest biomass, tree allometry, and the carbon content of vegetation show that the dominant native forest type, broadleaf evergreen (bosque siempreverde), contains 370 {+-} 170 t ha{sup -1} carbon, compared to the carbon density of non-native Pinus radiata plantations of 240 {+-} 60 t ha{sup -1}. The 1986-1999 conversion of closed broadleaf evergreen forest to open broadleaf evergreen forest, Pinus radiata plantations, shrublands, grasslands, urban areas, and bare ground decreased the carbon density from 370 {+-} 170 t ha{sup -1} carbon to an average of 100 t ha{sup -1} (maximum 160 t ha{sup -1}, minimum 50 t ha{sup -1}). Consequently, the conversion released 1.1 million t carbon. These analyses of forest inventory and Landsat remote sensing data provided the data to

  14. Thirty years of disclosure of conflict of interest in surgery journals.

    Science.gov (United States)

    Probst, Pascal; Hüttner, Felix J; Klaiber, Ulla; Diener, Markus K; Büchler, Markus W; Knebel, Phillip

    2015-04-01

    A conflict of interest (COI) creates the risk that a professional judgment will be unduly influenced by a secondary interest. In practice, the leading concern is the creation of bias by industry sponsorship. Several organizations for ethics in scientific publishing exist, and standardized disclosure forms have been developed. The aim of this study was to investigate the present status of the definition, management, and disclosure of COI in journals devoted to general and abdominal surgery. Information on publisher, definition of COI, whether COI disclosure was mandatory, publication of the disclosure statement with the article, and when publication of disclosure statements was introduced were gathered from instructions for authors and from journal editors and presented descriptively. The hypothesis that journals with a disclosure policy have greater impact factors was tested with a Wilcoxon rank-sum test. A sample of 64 journals was investigated. In 8 journals (13%) disclosure was deemed unnecessary. In the remaining 56 journals (88%) disclosure of COI was mandatory and in 39 of these journals (61%) the COI statement was published with the article. Journals declaring COI disclosure as mandatory had a greater impact factor (0.626 vs 1.732; P = .006). Transparency is critical to the reliability of evidence-based medicine. All efforts should be made to give the reader the maximum amount of information. We recommend that every surgeon maintain a standardized, up-to-date disclosure form. Copyright © 2015 Elsevier Inc. All rights reserved.

  15. Disclosure of sexual victimization: the effects of Pennebaker's emotional disclosure paradigm on physical and psychological distress.

    Science.gov (United States)

    Kearns, Megan C; Edwards, Katie M; Calhoun, Karen S; Gidycz, Christine A

    2010-01-01

    Research suggests that many sexual assault survivors do not disclose their experience, which may increase associated distress. Pennebaker's emotional disclosure paradigm has been shown to ameliorate psychological and physical distress in individuals exposed to stressful events. The current study assessed the effectiveness of this paradigm with sexual assault survivors (N = 74). College women with a history of sexual assault wrote about their most severe victimization or about how they spend their time (control). Then 73 women (98.6%) completed a 1-month follow-up assessment. Results indicated that across writing sessions, the disclosure group reported greater reductions in negative mood immediately post-writing. However, both groups showed significant reductions in physical complaints, psychological distress, and traumatic stress symptoms at the 1-month follow-up, suggesting no added benefit to disclosure of a sexual assault using a brief written paradigm.

  16. 5 CFR 2412.9 - Accounting of disclosures.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2412.9 Section... RELATIONS AUTHORITY AND FEDERAL SERVICE IMPASSES PANEL GENERAL PROVISIONS PRIVACY § 2412.9 Accounting of disclosures. (a) All Regional Directors of the Authority and the Director of Administration of the Authority...

  17. Understanding Student Self-Disclosure Typology through Blogging

    Science.gov (United States)

    Harper, Vernon B., Jr.; Harper, Erika J.

    2006-01-01

    Significant research indicates that student self-disclosure plays an important role in the learning experience and producing positive learning outcomes. Blogging is an increasingly popular web tool that can potentially aid educators by encouraging student self-disclosure. Both content analysis and focus groups were used to assess whether student…

  18. 18 CFR 401.119 - Disclosure to Congress.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Disclosure to Congress. 401.119 Section 401.119 Conservation of Power and Water Resources DELAWARE RIVER BASIN COMMISSION... Disclosure to Congress. All records of the Commission shall be disclosed to Congress upon an authorized...

  19. 46 CFR 14.105 - Disclosure and privacy.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Disclosure and privacy. 14.105 Section 14.105 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY MERCHANT MARINE OFFICERS AND SEAMEN SHIPMENT AND DISCHARGE OF MERCHANT MARINERS General § 14.105 Disclosure and privacy. The Coast Guard makes information...

  20. 22 CFR 96.39 - Information disclosure and quality control practices.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Information disclosure and quality control... for Convention Accreditation and Approval Information Disclosure, Fee Practices, and Quality Control Policies and Practices § 96.39 Information disclosure and quality control practices. (a) The agency or...

  1. A Distributed, Open Source based Data Infrastructure for the Megacities Carbon Project

    Science.gov (United States)

    Verma, R.; Crichton, D. J.; Duren, R. M.; Salameh, P.; Sparks, A.; Sloop, C.

    2014-12-01

    With the goal of assessing the anthropogenic carbon-emission impact of urban centers on local and global climates, the Megacities Carbon Project has been building carbon-monitoring capabilities for the past two years around the Los Angeles metropolitan area. Hundreds of megabytes (MB) of data are generated daily, and distributed among data centers local to the sensor networks involved. We automatically pull this remotely generated data into a centralized data infrastructure local to the Jet Propulsion Laboratory (JPL), seeking to (1) provide collaboration opportunities on the data, and (2) generate refined data products through community-requested centralized data processing pipelines. The goal of this informatics effort is to ensure near real-time access to generated data products across the Los Angeles carbon monitoring sensor network and meet the data analysis needs of carbon researchers through the production of customized products. We discuss the goals of the informatics effort, its uniqueness, and assess its effectiveness in providing an insight into the carbon sphere of Los Angeles.

  2. Summary of Carbon Storage Incentives and Potential Legislation: East Sub-Basin Project Task 3.1 Business and Financial Case Study

    Energy Technology Data Exchange (ETDEWEB)

    Trabucchi, Chiara [Industrial Economics, Incorporated

    2018-05-16

    The CarbonSAFE Illinois – East Sub-Basin project is conducting a pre-feasibility assessment for commercial-scale CO2 geological storage complexes. The project aims to identify sites capable of storing more than 50 million tons of industrially-sourced CO2. To support the business development assessment of the economic viability of potential sites in the East Sub-Basin and explore conditions under which a carbon capture and storage (CCS) project therein might be revenue positive, this document provides a summary of carbon storage incentives and legislation of potential relevance to the project.

  3. Rapid Carbon Assessment Project: Data Summary and Availability

    Science.gov (United States)

    Wills, Skye; Loecke, Terry; Roecker, Stephen; Beaudette, Dylan; Libohova, Zamir; Monger, Curtis; Lindbo, David

    2017-04-01

    The Rapid Carbon Assessment (RaCA) project was undertaken to estimate regional soil organic carbon (SOC) stocks across the conterminous United States (CONUS) as a one-time event. Sample locations were selected randomly using the NRI (National Resource Inventory) sampling framework covering all areas in CONUS with SSURGO certified maps as of Dec 2012. Within each of 17 regions, sites were selected by a combination of soil and land use/cover groups (LUGR). At each of more than 6,000 sites five pedons were described and sampled to a depth of 100cm (one central and 4 satellites 30m in each cardinal direction). There were 144,833 samples described from 32,084 pedons at 6, 017 sites. A combination of measurement and modeled bulk density was used for all samples. A visible near-infrared (VNIR) spectrophotometer was used to scan each sample for prediction of soil carbon contents. The samples of each central pedon were analyzed by the Kellogg Soil Survey Laboratory for combustion carbon and calcimeter inorganic carbon. SOC stocks were calculated for each pedon using a standard fixed depth technique to depths of 5, 30 and 100cm. Pedon SOC stocks were transformed to better approach normality before LUGR, regional and land use/cover summaries were calculated. The values reported are geometric means. A detailed spatial map can be produced using LUGR mean assignment to correlated pixels. LUGR values range from 1 to 3,000 Mg ha-1. While some artifacts are visible due to the stratified nature of sampling and extrapolation, the predictions are generally smooth and highlight some distinct geomorphic features including the sandhills in the Great Plains in the central US, mountainous regions in the West and coastal wetlands in the East. Regional averages range from 46 Mg ha-1 in the desert Southwest to 182 Mg ha-1 in the Northeast. Regional trends correlate to climate variables such as precipitation and potential evapotranspiration. While land use/cover classes vary in mean values

  4. Male self-disclosure of HIV infection to sex partners: a Hawaii-based sample.

    Science.gov (United States)

    Sullivan, Kathleen

    2009-01-01

    This exploratory study used a cross-sectional survey design with self-report to (a) describe serostatus disclosure to recent sex partners (SPs) among a multiethnic group of HIV-infected men from Hawaii, (b) explore factors influencing disclosure, and (c) examine relationships between disclosure and condom use. Respondents recalled their sexual experiences with up to three most recent SPs in the 3 months before survey administration. The men (N = 93) reported a disclosure rate of approximately 50% with 228 SPs. Disclosure was significantly influenced by SP serostatus, relationship status, self-efficacy for disclosure decision making, and cocaine use before sex. Disclosure was also significantly associated with condom use, highlighting the transmission risk reduction benefit of disclosure for these participants. HIV caregivers should routinely address disclosure to SPs and offer interventions to enhance condom use. Interventions for strengthening efficacy beliefs for disclosure decision making should be tailored to help men with multiple SPs and those with recent cocaine use.

  5. A family of trust: African American parents' stories of adoption disclosure.

    Science.gov (United States)

    Alexander, Leslie B; Hollingsworth, Leslie Doty; Dore, Martha Morrison; Hoopes, Janet W

    2004-10-01

    Dramatic increases in same-race adoptions of African American children have stimulated interest in the experiences of these families, including those related to disclosure. Data from interviews with 27 African American adoptive parents (7 mothers and fathers interviewed conjointly, 13 mothers interviewed alone) from 20 different families revealed the following themes: (a) efforts to prevent trauma to the child; (b) respect for the child's differentness and birth history; (c) developmental decisions in disclosure; (d) children's questions as motivations for disclosure; and (e) parents' feelings about disclosure. Findings confirm the importance of psychoeducation regarding methods and timing of disclosure and provide support for comparative research on contemporary disclosure, including racial differences in process and content. ((c) 2004 APA, all rights reserved).

  6. 12 CFR 707.11 - Additional disclosure requirements for overdraft services.

    Science.gov (United States)

    2010-01-01

    ... Sample Form B-10 in appendix B. (b) Advertising disclosures for overdraft services—(1) Disclosures... overdrafts not subject to additional advertising disclosures. Paragraph (b)(1) of this section does not apply... advertisement made through broadcast or electronic media, such as television or radio; (iv) An advertisement...

  7. 32 CFR 635.14 - Accounting for military police record disclosure.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Accounting for military police record disclosure... § 635.14 Accounting for military police record disclosure. (a) AR 340-21 prescribes accounting policies and procedures concerning the disclosure of military police records. (b) Provost Marshals/Directors of...

  8. The efficacy of serostatus disclosure for HIV Transmission risk reduction.

    Science.gov (United States)

    O'Connell, Ann A; Reed, Sandra J; Serovich, Julianne A

    2015-02-01

    Interventions to assist HIV+ persons in disclosing their serostatus to sexual partners can play an important role in curbing rates of HIV transmission among men who have sex with men (MSM). Based on the methods of Pinkerton and Galletly (AIDS Behav 11:698-705, 2007), we develop a mathematical probability model for evaluating effectiveness of serostatus disclosure in reducing the risk of HIV transmission and extend the model to examine the impact of serosorting. In baseline data from 164 HIV+ MSM participating in a randomized controlled trial of a disclosure intervention, disclosure is associated with a 45.0 % reduction in the risk of HIV transmission. Accounting for serosorting, a 61.2 % reduction in risk due to disclosure was observed in serodisconcordant couples. The reduction in risk for seroconcordant couples was 38.4 %. Evidence provided supports the value of serostatus disclosure as a risk reduction strategy in HIV+ MSM. Interventions to increase serostatus disclosure and that address serosorting behaviors are needed.

  9. Disclosure Decisions: HIV-Positive Persons Coping With Disease-Related Stressors

    DEFF Research Database (Denmark)

    Rodkjaer, Lotte; Sodemann, Morten; Østergaard, Lars Jørgen

    2011-01-01

    The purpose of this grounded theory study was to investigate how Danish HIV-positive persons live with their disease, focusing on HIV-related stressors. Using the Glaserian method, we analyzed textual data from in-depth interviews with 16 HIV-positive persons. Decisions about disclosure appeared ...... and plans, and offers a theoretical basis for interventions designed to assist persons living with HIV to make the best possible individual decisions regarding disclosure, and thereby reduce HIV-related stress....... to be a major concern and a determining factor for HIV-related stress. Consequently, we developed a substantive theory about disclosure decisions in which three different strategies could be identified: (a) disclosing to everyone (being open); (b) restricting disclosure (being partly open); and (c) disclosing...... to no one (being closed). Disclosure was a continuum; none of the three strategies automatically relieved HIV-related stress. The theory describes the main determinants and consequences of each strategy. Our study demonstrates the importance of recurrent individual considerations about disclosure choices...

  10. 6 CFR 13.20 - Disclosure of Documents.

    Science.gov (United States)

    2010-01-01

    ... 6 Domestic Security 1 2010-01-01 2010-01-01 false Disclosure of Documents. 13.20 Section 13.20 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.20 Disclosure of Documents. (a) Upon written request to the Reviewing Official, the Defendant may...

  11. Taking into Account the Quality of the Relationship in HIV Disclosure.

    Science.gov (United States)

    Smith, Charlotte; Cook, Rachel; Rohleder, Poul

    2017-01-01

    Despite growing interest in HIV disclosure, most theoretical frameworks and empirical studies focus on individual and social factors affecting the process, leaving the contribution of interpersonal factors relatively unexplored. HIV transmission and disclosure often occur within a couple however, and this is where disclosure has the most scope as a HIV transmission intervention. With this in mind, this study explores whether perceived relationship quality influences HIV disclosure outcomes. Ninety-five UK individuals with HIV participated in a cross-sectional survey. Retrospective data were collected on their perceived relationship quality prior to disclosing their HIV positive status, and on disclosure outcomes. Perceived relationship quality was found to significantly affect disclosure outcomes. Positive qualities in the relationship were associated with positive outcomes, whereas negative qualities were associated with negative outcomes. Results further confirmed that this association was not merely correlational, but demonstrated predictive power. Relationship quality might act as either a risk or a resilience factor in the disclosure process, and thus warrants greater attention in future research.

  12. Competition and disclosure incentives: an empirical study of HMOs.

    Science.gov (United States)

    Jin, Ginger Zhe

    2005-01-01

    I examine Health Maintenance Organizations' (HMOs) voluntary disclosure of product quality, which is not as complete as unraveling theories predict. After controlling for cost and demand factors, I find that HMOs use voluntary disclosure to differentiate from competitors, with lower disclosure rates in highly competitive markets. These findings are consistent with product differentiation, but challenge the intuition that competition should lead to more provision of quality information.

  13. 15 CFR 764.8 - Voluntary self-disclosures for boycott violations.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Voluntary self-disclosures for boycott... ENFORCEMENT AND PROTECTIVE MEASURES § 764.8 Voluntary self-disclosures for boycott violations. This section... provisions. Voluntary self-disclosures are a mitigating factor with respect to any enforcement action that...

  14. The dimensionality of disclosure of HIV status amongst post-partum ...

    African Journals Online (AJOL)

    Disclosure was commonplace in the sample, ranging from widely disclosing status (rare); to disclosing to some family, friends and partners; to tacit disclosure, where participants took medication in front of others without explicitly discussing their status. Women described reasons for non-disclosure in terms of not being ready ...

  15. 45 CFR 211.14 - Disclosure of information.

    Science.gov (United States)

    2010-10-01

    ...), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES CARE AND TREATMENT OF MENTALLY ILL NATIONALS OF THE UNITED STATES, RETURNED FROM FOREIGN COUNTRIES § 211.14 Disclosure of information..., if any (or, if he is a minor, his parent or legal guardian), shall consent; (2) As disclosure may be...

  16. Research Project on the Design for the Optimum Disclosure System Volume 2: Sustainable Growth of Japanese Companies and the Direction of Non-financial Information Disclosure (Japanese)

    OpenAIRE

    KOKUBU Katsuhiko; SAKAUE Manabu; KOGA Chitoshi; KONISHI Noriyuki; HISAMOCHI Eiji; YAO Jun; SHIMADA Yoshinori

    2011-01-01

    For quite some time there has been a debate surrounding the issue requiring companies to disclose not only financial information but also non-financial information, as shown in recent efforts for enhanced business reporting (EBR). This discussion paper explores non-financial information in three aspects: social and environmental information, intellectual capital information, and risk information, and it also examines the extent and reasons for the disclosure of non-financial information. In a...

  17. Religious participation and HIV-disclosure rationales among people ...

    African Journals Online (AJOL)

    ... in many parts of Africa and the expansion of antiretroviral treatment, few studies ... Correspondingly, most studies of HIV self-disclosure in sub-Saharan Africa ... A grounded theory analysis showed that HIV disclosure in church settings is a ...

  18. Lessons on corporate "sustainability" disclosure from Deepwater Horizon.

    Science.gov (United States)

    Lewis, Sanford

    2011-01-01

    The BP oil spill highlighted shortcomings of current financial and sustainability reporting standards and practice. "Integrated reporting" aims to combine financial and social/environmental information into a single annual corporate report. But without more stringent standards, integrated reports would neglect substantial risks and, as BP's sustainability reports demonstrate, create false impressions of good practice.To be of value, integration must: 1. Require timely disclosure of enforcement notices, orders and allegations issued by regulators. 2. Require disclosure of credible scientific reports and concerns indicative of potentially catastrophic risks of a company's products and activities, regardless of scientific uncertainty. 3. Require review and disclosures of a firm's safety culture. 4. Require disclosure of any facts or circumstances needed to ensure that the management's self-portrait of its sustainability strategies, goals and progress is not materially misleading.In conducting its misleading reporting, BP largely followed Global Reporting Initiative (GRI) guidelines. GRI is soliciting input, beginning in summer 2011, on how to revise those guidelines. Since GRI may prove a leading source for sustainability disclosure rules in integrating reporting, lessons learned from the BP experience must be applied to the next GRI revisions.

  19. 4 CFR 201.4 - Board records exempt from public disclosure.

    Science.gov (United States)

    2010-01-01

    ... § 201.4 Board records exempt from public disclosure. 5 U.S.C. 552 provides that the requirements of the... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... 4 Accounts 1 2010-01-01 2010-01-01 false Board records exempt from public disclosure. 201.4...

  20. 10 CFR 1303.104 - Board records exempt from public disclosure.

    Science.gov (United States)

    2010-01-01

    ... Board records exempt from public disclosure. 5 U.S.C. 552 provides that the requirements of the FOIA do... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... 10 Energy 4 2010-01-01 2010-01-01 false Board records exempt from public disclosure. 1303.104...

  1. Financial interest and its disclosure in scientific publications.

    Science.gov (United States)

    Krimsky, S; Rothenberg, L S

    1998-07-15

    Journal policies and requirements of funding agencies on financial disclosure of authors and grant applicants have divided editors and scientists who disagree on whether such policies can improve the integrity of science or manage conflicts of interest. Those opposed to such disclosure policies argue that financial interest is one of many interests held by scientists, is the least scientifically dangerous, and should not be singled out. Those who favor open reporting of financial interests argue that full disclosure removes the suspicion that something of relevance to objectivity is being hidden and allows readers to form their own opinions on whether a conflict of interest exists and what relevance that has to the study. The authors believe that the scientific community and the public will be best served by open publication of financial disclosures for readers and reviewers to evaluate.

  2. Transparency and information disclosure in China's environmental governance

    NARCIS (Netherlands)

    Zhang, L.; Mol, A.P.J.; He, G.

    2016-01-01

    Given its past as a so-called information-poor and authoritarian country, China has recently made remarkable progress in information disclosure and environmental transparency. Since enacting the Open Government Information Regulations and the Environmental Information Disclosure Measures in 2008,

  3. 14 CFR 234.11 - Disclosure to consumers.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Disclosure to consumers. 234.11 Section 234...) ECONOMIC REGULATIONS AIRLINE SERVICE QUALITY PERFORMANCE REPORTS § 234.11 Disclosure to consumers. Link to..., § 234.11 was revised, effective Apr. 29, 2010. For the convenience of the user, the revised text is set...

  4. 16 CFR 1015.12 - Disclosure to Congress.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Disclosure to Congress. 1015.12 Section 1015...) § 1015.12 Disclosure to Congress. (a) All records of the Commission shall be disclosed to Congress upon a request made by the chairman or ranking minority member of a committee or subcommittee of Congress acting...

  5. Taking into account the quality of the relationship in HIV disclosure

    OpenAIRE

    Smith, Charlotte; Cook, Rachel; Rohleder, Poul

    2016-01-01

    Despite growing interest in HIV disclosure, most theoretical frameworks and empirical studies focus on individual and social factors affecting the process, leaving the contribution of interpersonal factors relatively unexplored. HIV transmission and disclosure often occur within a couple however, and this is where disclosure has the most scope as a HIV transmission intervention. With this in mind, this study explores whether perceived relationship quality influences HIV disclosure outcomes. N...

  6. 8 CFR 103.24 - Requests for accounting of record disclosure.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS POWERS AND DUTIES; AVAILABILITY OF RECORDS § 103.24 Requests for accounting of record disclosure... an accounting of disclosures made of his record outside the Department of Justice. Requests for... relates to: (a) A disclosure with respect to which no accounting need be kept (see § 103.30(c) of this...

  7. Japanese attitudes towards truth disclosure in cancer.

    Science.gov (United States)

    Tanida, N

    1994-03-01

    Despite the increasing concerns of truth disclosure, most cancer patients are not told the truth about their disease in Japan. The author has tried to provide some insight into this issue by evaluating results from questionnaires given to hospital patients, clients in a mass cancer survey, and doctors of a college hospital. Results showed that 72% of patients and 83% of clients wanted to be told the truth, but only 33% and 34% of them thought that the truth should be told to cancer patients. These attitudes of patients and clients regarding truth disclosure were more positive than those of the general public and health care workers in previous studies. At present, 13% of doctors inform cancer patients of their disease. These trends indicate that the Japanese attitude toward avoiding truth disclosure stems primarily from paternalism but is also influenced by social characteristics including insufficient understanding of this issue. Open discussion involving all factions of society is necessary to attain a better understanding of this issue and to promote eventual truth disclosure.

  8. Using the Lashof Accounting Methodology to Assess Carbon Mitigation Projects Using LCA: Ethanol Biofuel as a Case Study

    DEFF Research Database (Denmark)

    Courchesne, Alexandre; Becaert, Valerie; Rosenbaum, Ralph K.

    2010-01-01

    and comparison of different carbon mitigation projects (e.g. biofuel use, sequestering plant, afforestation project, etc.). The Lashof accounting methodology is chosen amid other methods of greenhouse gas (GHG) emission characterization for its relative simplicity and capability of characterizing all types...... of carbon mitigation projects. It calculates the cumulative radiative forcing caused by GHG emission within a predetermined time frame. Basically, the developed framework uses the Mg-year as a functional unit and isolates impacts related to the climate mitigation function with system expansion. The proposed...... framework is demonstrated with a case study of tree ethanol pathways (maize, sugarcane and willow). Study shows that carbon mitigation assessment through LCA is possible and that it could be a useful tool for decision makers as it can compare different projects regardless of their original context. Case...

  9. Author Self-disclosure Compared with Pharmaceutical Company Reporting of Physician Payments.

    Science.gov (United States)

    Alhamoud, Hani A; Dudum, Ramzi; Young, Heather A; Choi, Brian G

    2016-01-01

    Industry manufacturers are required by the Sunshine Act to disclose payments to physicians. These data recently became publicly available, but some manufacturers prereleased their data since 2009. We tested the hypotheses that there would be discrepancies between manufacturers' and physicians' disclosures. The financial disclosures by authors of all 39 American College of Cardiology and American Heart Association guidelines between 2009 and 2012 were matched to the public disclosures of 15 pharmaceutical companies during that same period. Duplicate authors across guidelines were assessed independently. Per the guidelines, payments disclosure was poor (κ = 0.238). There was a significant difference in error rates of disclosure among companies and authors (P = .019). Of disclosures by authors, companies failed to match them with an error rate of 71.6%. Of disclosures by companies, authors failed to match them with an error rate of 54.7%. Our analysis shows a concerning level of disagreement between guideline authors' and pharmaceutical companies' disclosures. Without ability for physicians to challenge reports, it is unclear whether these discrepancies reflect undisclosed relationships with industry or errors in reporting, and caution should be advised in interpretation of data from the Sunshine Act. Copyright © 2016 Elsevier Inc. All rights reserved.

  10. 32 CFR 326.14 - Disclosure of records to person other than subject.

    Science.gov (United States)

    2010-07-01

    ... disclosures required by the Freedom of Information Act, an accounting will be kept of all disclosures of.... Accounting entries will record the date, kind of information, purpose of each disclosure, and the name and address of the person or agency to whom the disclosure is made. Accounting records will be maintained for...

  11. The right to be informed and fear of disclosure: sustainability of a full error disclosure policy at an Italian cancer centre/clinic.

    Science.gov (United States)

    D'Errico, Stefano; Pennelli, Sara; Colasurdo, Antonio Prospero; Frati, Paola; Sicuro, Lorella; Fineschi, Vittorio

    2015-04-01

    The aim of this study was to investigate the behaviour of physicians in cases of medical error as well as the nature of the information that should be given to the patient and to ascertain whether it is possible to institute a full error disclosure policy. Data was collected through the completion of anonymous questionnaires by medical directors of the IRCCS CROB (the Oncology Centre of Basilicata, Italy). An anonymous questionnaire consisting of 15 questions was prepared and administered to all the physicians working at the IRCCS CROB - the Oncology Centre of Basilicata. The main aim of the research was to evaluate the feasibility of adopting a full disclosure policy and the extent to which such a policy could help reduce administration and legal costs. The physicians interviewed unanimously recognize the importance of error disclosure, given that they themselves would want to be informed if they were the patients. However, 50% have never disclosed a medical error to their patients. Fear of losing the patient's trust (33%) and fear of lawsuits (31%) are the main obstacles to error disclosure. The authors found that physicians were in favour of a full policy disclosure at the IRCCS CROB - the Oncology Centre of Basilicata. Many more studies need to be carried out in order to comprehend the economic impact of a full error disclosure policy.

  12. 12 CFR 404.19 - Request for accounting of record disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Request for accounting of record disclosures... Access to Records Under the Privacy Act of 1974 § 404.19 Request for accounting of record disclosures. (a... maintain an accurate accounting of the date, nature, and purpose of each external disclosure of a record...

  13. Self -Disclosure through Sharing with the Public

    Science.gov (United States)

    Sirin, Ahmet

    2008-01-01

    Self-disclosure is a rather difficult skill for both the counselor and the counselee in the psychological counseling process. In this study, the self-disclosure skill, which is an important concept in psychological counseling, and sharing with the public, i.e. with other people, will be studied. The data for the study, which is of a qualitative…

  14. 21 CFR 20.87 - Disclosure to Congress.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Disclosure to Congress. 20.87 Section 20.87 Food... INFORMATION Limitations on Exemptions § 20.87 Disclosure to Congress. (a) All records of the Food and Drug Administration shall be disclosed to Congress upon an authorized request. (b) An authorized request for Food and...

  15. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  16. Post-Divorce Maternal Disclosure and the Father-Adolescent Relationship: Adolescent Emotional Autonomy and Inter-Reactivity as Moderators

    Science.gov (United States)

    Kenyon, DenYelle Baete; Koerner, Susan Silverberg

    2008-01-01

    Utilizing longitudinal data from a project that examined the post-divorce lives of mothers and adolescents, we addressed two questions: (a) Does exposure to negative maternal disclosure about the ex-husband/father impact adolescents' perceptions of the father-adolescent relationship? and (b) Are adolescents with low emotional autonomy and high…

  17. A Mixed-Methods Study Supporting a Model of Chinese Parental HIV Disclosure.

    Science.gov (United States)

    Yang, Joyce P; Xie, Tianyi; Simoni, Jane M; Shiu, Cheng-Shi; Chen, Wei-ti; Zhao, Hongxin; Lu, Hongzhou

    2016-01-01

    Parents who are HIV-positive confront difficult decisions regarding whether, when, and how to disclose their HIV status to their children. In China, a setting of acute HIV stigma where family harmony is culturally valued, limited research has been conducted on parental disclosure. We aimed to develop a model of parental disclosure that accounts for the cultural context in China based on a mixed-methods study. In our individual, in-depth interviews (N = 24) as well as survey data (N = 84) collected from parents living with HIV in Shanghai and Beijing, we found the primary barriers to disclosure were stigma, fear of exposing the mode by which they acquired HIV, psychologically burdening the child, rejection by the child, and negative social consequences for the family. Parents concurrently cited many motivations for disclosure, such as disease progression, ensuring safety of the child, gaining assistance, and fulfilling their parental responsibility. Most parents had not actively disclosed their HIV status (68 %); many parents reported some form of partial disclosure (e.g., sharing they have a blood disease but not labeling it HIV), unplanned disclosure, or unintentional disclosure to their children by other people. Findings informed the development of a Chinese Parental HIV Disclosure Model, with primary components accounting for distal cultural factors, decision-making (balancing approach and avoid motivations), the disclosure event, and outcomes resulting from the disclosure. This model highlights the cultural context of the Chinese parental disclosure process, and may be useful in guiding future observational research and intervention work.

  18. Mandatory portfolio disclosure, stock liquidity, and mutual fund performance

    OpenAIRE

    Agarwal, Vikas; Mullally, Kevin Andrew; Tang, Yuehua; Yang, Baozhong

    2014-01-01

    We examine the impact of mandatory portfolio disclosure by mutual funds on stock liquidity and fund performance. We develop a model of informed trading with disclosure and test its predictions using the SEC regulation in May 2004 requiring more frequent disclosure. Stocks with higher fund ownership, especially those held by more informed funds or subject to greater information asymmetry, experience larger increases in liquidity after the regulation change. More informed funds, especially thos...

  19. IMPLICATIONS OF SOCIAL RESPONSIBILITY DISCLOSURE ON GLOBAL PRODUCTION NETWORK

    OpenAIRE

    Le Bo; Dan Shen; Jin Jun Bo

    2014-01-01

    This paper aims to discuss effectiveness of social responsibility disclosure in promoting global production network. Through a critical review on the theoretical development from supply chain to global production network, the global supply chain management of Apple Inc., as a case, is investigated, with focus on corporate and NGOs’ social disclosure on the environmental and labor rights' issues of its suppliers in China. The paper concludes that effectiveness of corporate social disclosure on...

  20. Trends on port concession disclosures in concessionaire financial statements in Bulgaria

    Directory of Open Access Journals (Sweden)

    Galina Sabcheva

    2018-05-01

    Full Text Available This article is focused on the port concession disclosure of concessionaire financial statements in Bulgaria. The research is based on disclosure index development. The empirical study is based on publicly available information from annual financial statements. The results testify a higher level of disclosure to IFRS adoption entities than the domestic standards entities. There is a need to raise and specify the disclosure requirements for domestic standards applying companies.

  1. HIV disclosure and stigma among women living with HIV in Denmark

    DEFF Research Database (Denmark)

    Wessman, Maria; Thorsteinsson, Kristina; Storgaard, Merete

    2017-01-01

    OBJECTIVE: To identify disclosure, stigma and predictors of non-disclosure among women living with HIV in Denmark. METHODS: A questionnaire study of women living with HIV in Denmark was performed. The enrolment period was from February 2013 to March 2014. Logistic regression was used to estimate...... professionals to initiate a dialogue regarding stigma and disclosure with women living with HIV with a view to increasing disclosure and minimising stigmatisation in this vulnerable population....

  2. Degree and reciprocity of self-disclosure in online forums.

    Science.gov (United States)

    Barak, Azy; Gluck-Ofri, Orit

    2007-06-01

    Cyberspace has become a common social environment in which people interact and operate in many ways. The purpose of the present study was to investigate the occurrence and reciprocity of self-disclosure, two subjects that are extensively studied in face-to-face interactions but only to a limited degree in virtual, computer-mediated, textual communication. Data was based on 240 first messages in a thread, sampled in equal numbers from six Internet forums (three discussion and three support groups), and written in equal numbers by each gender, and 240 first responses to them (a total of 480 forum messages). Trained, expert judges blindly rated each message on the degree to which it disclosed personal information, thoughts, and feelings. Linguistic parameters (total number of words and number of first-voice words) were also used as dependent variables. Results showed the following: (a) self-disclosure in support forums was much higher than in discussion forums, in terms of both total number and type of disclosure; (b) messages in support forums were longer and included more first-voice words than in discussion forums; (c) there were no gender differences interacting with level of self-disclosure; (d) reciprocity of self-disclosure was evident, yielding positive correlations between the measures of self-disclosure in messages and responses to them; (e) some differences appeared in level of reciprocity of self-disclosure between male and female participants, with female respondents tending to be more reciprocal than male respondents. The implications of these results are discussed in light of growing social interactions online, and possible applications are suggested.

  3. Self-Disclosure in Criminal Justice: What Form Does It Take and What Does It Achieve?

    Science.gov (United States)

    Phillips, Jake; Fowler, Andrew; Westaby, Chalen

    2018-01-01

    Self-disclosure, the act of therapists revealing something about themselves in the context of a professional relationship, has been linked with higher levels of effectiveness when used by correctional workers. However, it is poorly defined in both criminal justice policy and criminological research which has resulted in a lack of understanding about the potential risks and benefits to practice and practitioners. This article uses literature from other fields (namely, social work, counselling, and psychotherapy) to lay out what forms self-disclosure might take in the field of criminal justice. The article presents data that were generated as part of a larger project on emotional labour in probation practice in England. It analyses these data to argue that self-disclosure is used in two principle ways: to create and enhance a therapeutic relationship and in a more correctional way which is focused on criminogenic risk and need. We conclude by arguing that future research which seeks to identify a link between certain skills and effective outcomes needs to start with a much stronger definition of such skills as, otherwise, any effects are likely to be lost.

  4. Projection of SO2, NOx, NMVOC, particulate matter and black carbon emissions - 2015-2030

    DEFF Research Database (Denmark)

    Nielsen, Ole-Kenneth; Plejdrup, Marlene Schmidt; Hjelgaard, Katja Hossy

    This report contains a description of models and background data for projection of SO2, NOX, NMVOC, PM2.5 and black carbon for Denmark. The emissions are projected to 2030 using basic scenarios together with the expected results of a few individual policy measures. Official Danish forecasts...

  5. 28 CFR 17.42 - Positions requiring financial disclosure.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Positions requiring financial disclosure... INFORMATION AND ACCESS TO CLASSIFIED INFORMATION Access to Classified Information § 17.42 Positions requiring financial disclosure. (a) The Assistant Attorney General for Administration, in consultation with the...

  6. Disclosure of Diagnosis in Early Recognition of Psychosis.

    Science.gov (United States)

    Blessing, Andreas; Studer, Anna; Gross, Amelie; Gruss, L Forest; Schneider, Roland; Dammann, Gerhard

    2017-10-01

    There is a debate concerning risks and benefits of early intervention in psychosis, especially concerning diagnosis disclosure. The present study reports preliminary findings on self-reported locus of control and psychological distress after the disclosure of diagnosis in an early recognition center. We compared the ratings of the locus of control and psychological distress before and after communication of diagnosis. The study included individuals with an at-risk mental state (ARMS) (n = 10), schizophrenia (n = 9), and other psychiatric disorders (n = 11). Results indicate greater endorsement of the internal locus of control in individuals with ARMS after communication of diagnosis in contrast to the other groups. Our results suggest that disclosure of diagnosis in an early recognition center leads to a reduction of psychological distress and increased feelings of control over one's health. Persons with ARMS seem to particularly benefit from disclosure of diagnosis as part of early intervention.

  7. Internet Financial and Environmental Disclosures by Malaysian Companies

    Directory of Open Access Journals (Sweden)

    Ali Saleh Alarussi

    2009-06-01

    Full Text Available This paper investigates whether determinants of financial disclosure are similar to environmental disclosure through the Internet. In other words, this paper examines the relationship between Internet financial disclosure (IFD, Internet environmental disclosures (IED and six variables, namely, ethnic of chief executive officer (CEO, leverage, level of technology, listing status, profitability, and firm size. Six hypotheses formulated in this study were analyzed using data collected from the websites of 189 Malaysian listed companies in 2006. The results indicate that level of technology, ethnic of CEO and firm size are significant factors in explaining both IFD and IED. It is also observed that listing status is positively related to the level of IFD but not IED. On the other hand, profitability is significant factor in explaining the level of IED but not IFD. Finally, leverage is not significantly related to both IFD and IED.

  8. 45 CFR 705.95 - Accounting of the disclosures of records.

    Science.gov (United States)

    2010-10-01

    ... accounting of disclosures is not a system of records under the definition in § 705.2(e) and no accounting... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of the disclosures of records. 705.95... RIGHTS MATERIALS AVAILABLE PURSUANT TO 5 U.S.C. 552a § 705.95 Accounting of the disclosures of records...

  9. Understanding perceptions of genital herpes disclosure through analysis of an online video contest.

    Science.gov (United States)

    Catallozzi, Marina; Ebel, Sophia C; Chávez, Noé R; Shearer, Lee S; Mindel, Adrian; Rosenthal, Susan L

    2013-12-01

    The aims of this study were to examine pre-existing videos in order to explore the motivation for, possible approaches to, and timing and context of disclosure of genital herpes infection as described by the lay public. A thematic content analysis was performed on 63 videos submitted to an Australian online contest sponsored by the Australian Herpes Management Forum and Novartis Pharmaceuticals designed to promote disclosure of genital herpes. Videos either provided a motivation for disclosure of genital herpes or directed disclosure without an explicit rationale. Motivations included manageability of the disease or consistency with important values. Evaluation of strategies and logistics of disclosure revealed a variety of communication styles including direct and indirect. Disclosure settings included those that were private, semiprivate and public. Disclosure was portrayed in a variety of relationship types, and at different times within those relationships, with many videos demonstrating disclosure in connection with a romantic setting. Individuals with genital herpes are expected to disclose to susceptible partners. This analysis suggests that understanding lay perspectives on herpes disclosure to a partner may help healthcare providers develop counselling messages that decrease anxiety and foster disclosure to prevent transmission.

  10. Therapist self-disclosure and the therapeutic alliance in the treatment of eating problems.

    Science.gov (United States)

    Simonds, Laura M; Spokes, Naomi

    2017-01-01

    Evidence is mixed regarding the potential utility of therapist self-disclosure. The current study modelled relationships between perceived helpfulness of therapist self-disclosures, therapeutic alliance, patient non-disclosure, and shame in participants (n = 120; 95% women) with a history of eating problems. Serial multiple mediator analyses provided support for a putative model connecting the perceived helpfulness of therapist self-disclosures with current eating disorder symptom severity through therapeutic alliance, patient self-disclosure, and shame. The analyses presented provide support for the contention that therapist self-disclosure, if perceived as helpful, might strengthen the therapeutic alliance. A strong therapeutic alliance, in turn, has the potential to promote patient disclosure and reduce shame and eating problems.

  11. College Women’s Experiences With Rape Disclosure: A National Study

    Science.gov (United States)

    Paul, Lisa A.; Walsh, Kate; McCauley, Jenna L.; Ruggiero, Kenneth J.; Resnick, Heidi S.; Kilpatrick, Dean G.

    2014-01-01

    Disclosure of a rape to informal support sources (e.g., friends) is a relatively common experience, but it is not well understood. This study expands our limited knowledge of the characteristics and life experiences of disclosure recipients among a national sample of 2,000 female college students. Over 40% of respondents reported having received a rape disclosure, and more than two thirds of these recipients encouraged victims to formally report their rapes to the police or other authorities. Correlates of disclosure receipt and encouragement of reporting, including personal assault history, mental health history, and substance use, are presented and discussed. PMID:23651638

  12. Financial Disclosure Tracking System

    Data.gov (United States)

    US Agency for International Development — USAID's FDTS identifies personal service contractors and local employees who should file disclosure reports. It tracks late filers and identifies those who must take...

  13. TAX TREATMENT OF CARBON CREDIT OPERATIONS IN BRAZILIAN COMPANIES WITH CDM PROJECTS

    Directory of Open Access Journals (Sweden)

    Vanderlei dos Santos

    2012-06-01

    Full Text Available The aim in this study is to identify the tax treatment applied to carbon credit operations in Brazilian companies that are developing projects in the context of the Clean Development Mechanism (CDM. Therefore, an exploratory research with a qualitative approach was developed. Data were collected with the help of questionnaire, forwarded to all Brazilian companies with CDM projects that received approval from the Inter-Ministerial Commission on Global Climate Change (CIMGC without safeguards, according to the list of the Brazilian Ministry of Science and Technology. Out of 117 companies listed, only five answered the research instrument, which represents an accessibility sample. The results show that, as for the tax treatment applied in the companies under analysis, IRPJ and CSLL should be charged on carbon credit operations. Regarding PIS, COFINS, ISS, some companies considered that these taxes are due and others that they are not. There is a consensus, though, about the fact that ICMS and IOF should not be charged. In conclusion, no uniform understanding exists as of yet about due taxes in the research sample, as no specific fiscal legislation exists yet on carbon credits in Brazil.

  14. Going-public and the influence of disclosure environments

    NARCIS (Netherlands)

    Marra, T.; Suijs, J.

    2004-01-01

    This paper analyzes how differences in disclosure environments affect the firm's choice between private and public capital. Disclosure requirements prescribe to what extent the firm has to release private information that may lead to the firm incurring proprietary costs. We examine which firm types

  15. 48 CFR 30.202-5 - Filing disclosure statements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Filing disclosure... GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 30.202-5 Filing disclosure statements. See 48 CFR 9903.202-5 (FAR appendix). [61 FR 18917, Apr. 29, 1996...

  16. Going-Public and the Influence of Disclosure Environment

    NARCIS (Netherlands)

    Marra, T.A.; Suijs, J.P.M.

    2000-01-01

    This paper analyzes how differences in disclosure environments affect the firms choice between private and public capital. Disclosure regulations prescribe to what extent the firm has to release confidential information that may lead to the firm incurring proprietary cost. We examine which firms go

  17. Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

    OpenAIRE

    Dahlia Sari; Christine Tjen

    2016-01-01

    This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressivene...

  18. Enhancing the benefits of written emotional disclosure through response training.

    Science.gov (United States)

    Konig, Andrea; Eonta, Alison; Dyal, Stephanie R; Vrana, Scott R

    2014-05-01

    Writing about a personal stressful event has been found to have psychological and physical health benefits, especially when physiological response increases during writing. Response training was developed to amplify appropriate physiological reactivity in imagery exposure. The present study examined whether response training enhances the benefits of written emotional disclosure. Participants were assigned to either a written emotional disclosure condition (n=113) or a neutral writing condition (n=133). Participants in each condition wrote for 20 minutes on 3 occasions and received response training (n=79), stimulus training (n=84) or no training (n=83). Heart rate and skin conductance were recorded throughout a 10-minute baseline, 20-minute writing, and a 10-minute recovery period. Self-reported emotion was assessed in each session. One month after completing the sessions, participants completed follow-up assessments of psychological and physical health outcomes. Emotional disclosure elicited greater physiological reactivity and self-reported emotion than neutral writing. Response training amplified physiological reactivity to emotional disclosure. Greater heart rate during emotional disclosure was associated with the greatest reductions in event-related distress, depression, and physical illness symptoms at follow-up, especially among response trained participants. Results support an exposure explanation of emotional disclosure effects and are the first to demonstrate that response training facilitates emotional processing and may be a beneficial adjunct to written emotional disclosure. Copyright © 2014. Published by Elsevier Ltd.

  19. Enhancing the Benefits of Written Emotional Disclosure through Response Training

    Science.gov (United States)

    Konig, Andrea; Eonta, Alison; Dyal, Stephanie R.; Vrana, Scott R.

    2014-01-01

    Writing about a personal stressful event has been found to have psychological and physical health benefits, especially when physiological response increases during writing. Response training was developed to amplify appropriate physiological reactivity in imagery exposure. The present study examined whether response training enhances the benefits of written emotional disclosure. Participants were assigned to either a written emotional disclosure condition (n = 113) or a neutral writing condition (n = 133). Participants in each condition wrote for 20 minutes on three occasions and received response training (n = 79), stimulus training (n = 84) or no training (n = 83). Heart rate and skin conductance were recorded throughout a 10-minute baseline, 20-minute writing, and a 10-minute recovery period. Self-reported emotion was assessed in each session. One month after completing the sessions, participants completed follow-up assessments of psychological and physical health outcomes. Emotional disclosure elicited greater physiological reactivity and self-reported emotion than neutral writing. Response training amplified physiological reactivity to emotional disclosure. Greater heart rate during emotional disclosure was associated with the greatest reductions in event-related distress, depression, and physical illness symptoms at follow-up, especially among response trained participants. Results support an exposure explanation of emotional disclosure effects and are the first to demonstrate that response training facilitates emotional processing and may be a beneficial adjunct to written emotional disclosure. PMID:24680230

  20. Self-Disclosure Avoidance: Why I Am Afraid to Tell You Who I Am.

    Science.gov (United States)

    Rosenfeld, Lawrence B.

    1979-01-01

    Reports on research to determine relationships between self-disclosure and self-disclosure avoidance. Generally, males avoid self-disclosure in order to maintain control over their relationships; females avoid self-disclosure in order to avoid personal hurt and problems with their interpersonal relationships. (JMF)

  1. 28 CFR 513.35 - Accounting/nonaccounting of disclosures to third parties.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting/nonaccounting of disclosures... and Procedures § 513.35 Accounting/nonaccounting of disclosures to third parties. Accounting/nonaccounting of disclosures to third parties shall be made in accordance with Department of Justice regulations...

  2. Carbon nanotube network thin-film transistors on flexible/stretchable substrates

    Science.gov (United States)

    Takei, Kuniharu; Takahashi, Toshitake; Javey, Ali

    2016-03-29

    This disclosure provides systems, methods, and apparatus for flexible thin-film transistors. In one aspect, a device includes a polymer substrate, a gate electrode disposed on the polymer substrate, a dielectric layer disposed on the gate electrode and on exposed portions of the polymer substrate, a carbon nanotube network disposed on the dielectric layer, and a source electrode and a drain electrode disposed on the carbon nanotube network.

  3. The GLOBE Carbon Project: Integrating the Science of Carbon Cycling and Climate Change into K-12 Classrooms.

    Science.gov (United States)

    Ollinger, S. V.; Silverberg, S.; Albrechtova, J.; Freuder, R.; Gengarelly, L.; Martin, M.; Randolph, G.; Schloss, A.

    2007-12-01

    The global carbon cycle is a key regulator of the Earth's climate and is central to the normal function of ecological systems. Because rising atmospheric CO2 is the principal cause of climate change, understanding how ecosystems cycle and store carbon has become an extremely important issue. In recent years, the growing importance of the carbon cycle has brought it to the forefront of both science and environmental policy. The need for better scientific understanding has led to establishment of numerous research programs, such as the North American Carbon Program (NACP), which seeks to understand controls on carbon cycling under present and future conditions. Parallel efforts are greatly needed to integrate state-of-the-art science on the carbon cycle and its importance to climate with education and outreach efforts that help prepare society to make sound decisions on energy use, carbon management and climate change adaptation. Here, we present a new effort that joins carbon cycle scientists with the International GLOBE Education program to develop carbon cycle activities for K-12 classrooms. The GLOBE Carbon Cycle project is focused on bringing cutting edge research and research techniques in the field of terrestrial ecosystem carbon cycling into the classroom. Students will collect data about their school field site through existing protocols of phenology, land cover and soils as well as new protocols focused on leaf traits, and ecosystem growth and change. They will also participate in classroom activities to understand carbon cycling in terrestrial ecosystems, these will include plant- a-plant experiments, hands-on demonstrations of various concepts, and analysis of collected data. In addition to the traditional GLOBE experience, students will have the opportunity to integrate their data with emerging and expanding technologies including global and local carbon cycle models and remote sensing toolkits. This program design will allow students to explore research

  4. Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

    NARCIS (Netherlands)

    van Rinsum, M.; Maas, V.S.; Stolker, D.

    2018-01-01

    This study investigates if auditors who feel accountable to management (as opposed to the audit committee) are more susceptible to pro-client bias after using a disclosure checklist. We theorize that the use of a disclosure checklist, even though it is uninformative about the aggressiveness of the

  5. 20 CFR 726.113 - Disclosure of confidential information.

    Science.gov (United States)

    2010-04-01

    ... MINE OPERATOR'S INSURANCE Authorization of Self-Insurers § 726.113 Disclosure of confidential... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Disclosure of confidential information. 726... authorized self-insurer or applicant for the authorization of self-insurance obtained by the Office shall be...

  6. 12 CFR 207.6 - Disclosure of covered agreements.

    Science.gov (United States)

    2010-01-01

    ... DISCLOSURE AND REPORTING OF CRA-RELATED AGREEMENTS (REGULATION G) § 207.6 Disclosure of covered agreements... CRA public file by insured depository institution or affiliate. An insured depository institution and...) by placing a copy of the covered agreement in the insured depository institution's CRA public file if...

  7. Managing disclosure following recent-onset psychosis: utilizing the individual placement and support model.

    Science.gov (United States)

    Allott, Kelly A; Turner, Luana R; Chinnery, Gina L; Killackey, Eoin J; Nuechterlein, Keith H

    2013-08-01

    Individual Placement and Support is the most defined and evidence-based approach to supported employment for severe mental illness, including recent-onset psychosis. However, there is limited evidence or detailed guidelines informing the management of mental illness disclosure to educators or employers when delivering individual placement and support. In this paper, we describe the initial disclosure preferences of young people with recent-onset psychosis enrolled in individual placement and support and provide guidance for managing disclosure when delivering Individual Placement and Support with this population. Drawing from sites in Melbourne, Australia and Los Angeles, USA, clients' initial disclosure preferences were examined. We describe approaches to providing individual placement and support when no disclosure is permitted compared with when disclosure is permitted, including two illustrative case vignettes. No disclosure of mental illness or disability was requested by 54-59% of clients; 41-46% of clients permitted partial or complete disclosure. The 'no disclosure' scenario required the individual placement and support worker to provide support 'behind the scenes', whereas when disclosure was permitted, the individual placement and support worker could have contact with instructors/employers and work 'on the front lines'. The case vignettes illustrate how both approaches can lead to successful vocational outcomes. We found that Individual Placement and Support can be provided in an educative, flexible, creative and collaborative manner according to client disclosure preferences. We suggest that disclosure preferences do not prevent successful vocational outcomes, although this supposition requires empirical investigation. © 2013 Wiley Publishing Asia Pty Ltd.

  8. Credit risk disclosure in the annual financial statements of Bulgarian banks

    Directory of Open Access Journals (Sweden)

    Anita Atanassova

    2018-05-01

    Full Text Available The paper analyzes the credit risk disclosure in the annual financial statements of Bulgarian banks for 2015 and 2016. Banks are ranked according to the level of credit risk disclosure, in accordance with the requirements of international accounting regulations and in relation to financial and regulatory ratios linked to capital adequacy. As a result of the conducted empirical study, it is concluded that banks' management is not particularly inclined to make full disclosures and actively to declare internal qualitative and quantitative information. However, the level of disclosure of credit risk for banks in Bulgaria is high. Banks with a low degree of capital adequacy tend to make a more complete disclosure of credit risk, and vice versa. There were no indications of a link between the size of the bank assets, the existence of the bank as a public company and the disclosure of credit risk. We believe that, in the context of increased competition, the disclosure of credit risk from a formal requirement may become one of the many tools to stabilize the position of certain banks and create a positive image of the bank for public information users.

  9. Analysis of current situation of information disclosure of listed companies on GEM

    Directory of Open Access Journals (Sweden)

    Zhirong Shen

    2017-03-01

    Full Text Available In the afternoon on October 23th, 2009, GEM was officially launched in our country. Due to the lack of experience in the market supervision, information disclosure violations frequently occurred. In April 2015, Shenzhen Stock Exchange puts forward morning information disclosure system to strengthen the reform of information disclosure system. Therefore, this paper deeply focuses on the current situation of information disclosure violations on GEM for the purpose of attracting more attention to the problems. Through studying the information disclosure violations of the listed companies on GEM from 2011 to September 30th, 2015, this paper divides the violations into the following four types: false record, misleading statement, material misstatement and delayed disclosure. On the other hand, we find that these types of violations are concurrent. From this discussion, we may safely draw the conclusion that the information disclosure of listed companies on GEM has the problem of untruthfulness, incorrectness, incompleteness and delay.

  10. HUBUNGAN ANTARA PERSEPSI SISWA TENTANG KOMPETENSI KONSELOR DENGAN SELF DISCLOSURE SISWA

    Directory of Open Access Journals (Sweden)

    Santi Nur Oktafiani

    2015-06-01

    This study aims to: (1 determine the relationship between students' perceptions of paedagogik counselor competency with self-disclosure student to counselor, (2 determine the relationship between students' perception of personality counselor competency with self-disclosure student to counselor, (3 determine the relationship between students’ perception of social counselor competency with self-disclosure student to counselor, and (4 determine the relationship between students' perception of professional counselor competence with self-disclosure student to counselor. The population in this study are all students of SMAN 14 Semarang. Methods of data collection in this study using psychological scale in the form of students' perceptions of the counselor competency scale and self-disclosure of students scale. The data analysis technique used is a simple linear regression. The results of this study indicate that there is a positive and significant relationship either paedagogik competency, personal competency, social competency, and professional competency with self-disclosure of students in high school N 14 Semarang.

  11. Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

    Directory of Open Access Journals (Sweden)

    Feifei Lu

    2017-10-01

    Full Text Available Abstract: With the international community’s increasing concern for social and environmental problems, the fulfilment and disclosure of corporate social responsibility (CSR has been advocated and promoted across the world. Forestry companies, which are particularly sensitive to environmental and social issues, are increasingly developing and improving their levels of CSR disclosure. However, information on emerging country contexts is still lacking. To fill this gap, this study focuses on Chinese forestry companies’ CSR disclosure and introduces new disclosure indices through content analysis of annual reports by listed companies between 2011–2015. It then builds a correlation analysis of the factors influencing these companies’ disclosure indices in order to gain a better understanding of the current situation for CSR implementation by forestry companies in emerging economies like China. Although context-specific, our findings can provide a reference for researchers and policy makers, and promote sustainable development via improved CSR disclosure by forestry companies, especially in developing regions.

  12. Year 2000 disclosure issues

    Energy Technology Data Exchange (ETDEWEB)

    Bradley, N.; Kratz, M.P.J. [Bennett Jones, Calgary, AB (Canada)

    1998-12-31

    The legal dilemma that the year 2000 (Y2K) problem presents with regard to disclosure requirements is examined. In particular, this paper reviews the complexities involved for customers, suppliers and business partners to communicate about Y2K issues. The review prominently features the many levels of statutory, regulatory and legal overlay that must be considered before any communication takes place . One of the major barriers to disclosure is the threat that any statements made by one company or individual to another may give rise to various forms of liability, including limitation, defamation, misrepresentation, detrimental reliance, collateral contracts and warranties or representations. The paper also describes recent Canadian and U.S. Y2K disclosure requirements for public companies. While the legislation is intended to promote the voluntary sharing of Y2K information, it also sets out conditions limiting the extent to which Y2K statements can be used as the basis for liability. Canadian regulatory bodies also have several policies in effect that compel issuers of new securities to emphasize uncertainties which are likely to be factors in Y2K, and public companies to discuss and analyze risks, events and uncertainties within the management discussion and analysis section of their annual reports that would cause reported financial information to be not necessarily indicative of future operating results or conditions, should those uncertainties materialize. 8 refs.

  13. Year 2000 disclosure issues

    International Nuclear Information System (INIS)

    Bradley, N.; Kratz, M.P.J.

    1998-01-01

    The legal dilemma that the year 2000 (Y2K) problem presents with regard to disclosure requirements is examined. In particular, this paper reviews the complexities involved for customers, suppliers and business partners to communicate about Y2K issues. The review prominently features the many levels of statutory, regulatory and legal overlay that must be considered before any communication takes place . One of the major barriers to disclosure is the threat that any statements made by one company or individual to another may give rise to various forms of liability, including limitation, defamation, misrepresentation, detrimental reliance, collateral contracts and warranties or representations. The paper also describes recent Canadian and U.S. Y2K disclosure requirements for public companies. While the legislation is intended to promote the voluntary sharing of Y2K information, it also sets out conditions limiting the extent to which Y2K statements can be used as the basis for liability. Canadian regulatory bodies also have several policies in effect that compel issuers of new securities to emphasize uncertainties which are likely to be factors in Y2K, and public companies to discuss and analyze risks, events and uncertainties within the management discussion and analysis section of their annual reports that would cause reported financial information to be not necessarily indicative of future operating results or conditions, should those uncertainties materialize. 8 refs

  14. Firm Traits and Web Based Disclosures in Top Nigerian Firms

    Directory of Open Access Journals (Sweden)

    Bello Ayuba

    2016-02-01

    Full Text Available The use of the internet as a medium of dissemination of information to stakeholders is increasingly gaining grounds. This study extends existing literature on web disclosures by investigating the characteristics that predict the extent of web-based disclosures. In this study, corporate websites of top Nigerian firms are used as sources of data, while a regression analysis is employed to examine the extent of prediction. Results indicate that the firm size and industry type are significant determinants of web disclosures. However, other firm traits such as ownership dispersion and financial performance do not significantly explain the extent of internet disclosures. The study recommends that a regulatory template for corporate web disclosures be put in place by government regardless of the size or industry classification of the firm. This is with a view to considerably reduce agency conflicts arising from information asymmetry in publicly listed firms in Nigeria.

  15. 12 CFR 346.6 - Disclosure of covered agreements.

    Science.gov (United States)

    2010-01-01

    ... POLICY DISCLOSURE AND REPORTING OF CRA-RELATED AGREEMENTS § 346.6 Disclosure of covered agreements. (a... exceed the cost of copying and mailing the agreement. (7) Use of CRA public file by insured depository... the insured depository institution's CRA public file if the institution makes the agreement available...

  16. Project of Carbon Capture in Small and Medium Farms in the Brunca Region, Costa Rica

    Directory of Open Access Journals (Sweden)

    Gilmar Navarrete

    2013-12-01

    Full Text Available The Clean Development Mechanism (CDM of the Kyoto Protocol, allows the non Annex 1 countries to receive projects that contribute to reducing greenhouse gas emissions and sustainable development in developing countries. The CDM, since its inception, has issued credits equivalent to 1.434.737.562 tons of CO2, distributed across 7.450 projects around the world, from 15 different sectors. Sectors 14 that allow forestry projects (such as reforestation and afforestation have registered 53 projects to date; 19 of which are in Latin America. Nevertheless, the contribution of this sector currently represents less than 1% of CDM Certificates of Emissions Reduction (CERs issued. In September 2013, through their National Forestry Financing Fund (FONAFIFO, Costa Rica registered their first CDM project with the United Nations Framework Convention on Climate Change (UNFCCC, after having complied with all the project cycle processes. The project, known as "Carbon Sequestration in Small and Medium Farms, Brunca Region, Costa Rica" was a project executed by FONAFIFO under their Environmental Services Payment Program. This project was developed in Pérez Zeledón, San José, Costa Rica in partnership with the Cooperative Corporation CoopeAgri RL. The total goal of the project is to reduce the greenhouse gas emission by 176,050 ton of CO2-e, in a period of 20 years and commercialize the CERs in the regulated carbon market.

  17. 45 CFR 164.528 - Accounting of disclosures of protected health information.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Accounting of disclosures of protected health... Health Information § 164.528 Accounting of disclosures of protected health information. (a) Standard: Right to an accounting of disclosures of protected health information. (1) An individual has a right to...

  18. Learning through a portfolio of carbon capture and storage demonstration projects

    Science.gov (United States)

    Reiner, David M.

    2016-01-01

    Carbon dioxide capture and storage (CCS) technology is considered by many to be an essential route to meet climate mitigation targets in the power and industrial sectors. Deploying CCS technologies globally will first require a portfolio of large-scale demonstration projects. These first projects should assist learning by diversity, learning by replication, de-risking the technologies and developing viable business models. From 2005 to 2009, optimism about the pace of CCS rollout led to mutually independent efforts in the European Union, North America and Australia to assemble portfolios of projects. Since 2009, only a few of these many project proposals remain viable, but the initial rationales for demonstration have not been revisited in the face of changing circumstances. Here I argue that learning is now both more difficult and more important given the slow pace of deployment. Developing a more coordinated global portfolio will facilitate learning across projects and may determine whether CCS ever emerges from the demonstration phase.

  19. Student Self-Disclosure

    Science.gov (United States)

    Lucas, Janet; DeGenaro, William

    2007-01-01

    This article presents two essays that focus on the challenges presented by students' self-disclosures in their writing. The authors have read each other's essays and provided their brief responses. This cross talk between the writers continues, in a more deliberate way, the cross talk generated by their essays.

  20. 16 CFR 436.6 - Instructions for preparing disclosure documents.

    Science.gov (United States)

    2010-01-01

    ... document for future reference. (c) Respond fully to each disclosure Item. If a disclosure Item is not... three years after the close of the fiscal year when it was last used. (i) For each completed franchise...

  1. A new disclosure index for Non-Governmental Organizations.

    Science.gov (United States)

    Nazuk, Ayesha; Shabbir, Javid

    2018-01-01

    Website of Non-governmental organization (NGO) is a focal medium of sharing information in response to transparency demands and addressing trust deficits between stakeholders. Many researchers have proposed accountability approaches to measure information sharing trends through websites. This article discusses a new index to measure online disclosure trends along with the theoretical properties of the index and a practical application of data from NGOs working in Pakistan. The websites have been coded in 2016. Results show that NGOs with branch offices have better disclosure scores than single-office NGOs, and international NGOs score better than local NGOs. NGOs that are more often the subject of newspaper reports have better disclosure trends.

  2. 76 FR 29963 - Rate Increase Disclosure and Review

    Science.gov (United States)

    2011-05-23

    ... for the product associated with the rate increase; and (8) employee and executive compensation data... 154 Rate Increase Disclosure and Review; Final Rule #0;#0;Federal Register / Vol. 76 , No. 99 / Monday... CFR Part 154 [CMS-9999-FC] RIN 0938-AQ68 Rate Increase Disclosure and Review AGENCY: Center for...

  3. 14 CFR 298.70 - Public disclosure of data.

    Science.gov (United States)

    2010-01-01

    ... Disclosure of Data § 298.70 Public disclosure of data. (a) Detailed domestic on-flight market data and nonstop segment data except military data shall be made publicly available after processing. Domestic data... operations are reported under service codes N or R. (b) Detailed international on-flight market and nonstop...

  4. 76 FR 18635 - Disclosure of Records or Information

    Science.gov (United States)

    2011-04-05

    ... an accounting of record disclosures. 304.27 Fees. 304.28 Notice of court-ordered and emergency... sought, such as the date, title or name, author, recipient, and subject matter of the record. If known... contribution to an understanding of the subject by the public likely to result from disclosure: Whether...

  5. Determinants of The Islamic Social Reporting Disclosure

    Directory of Open Access Journals (Sweden)

    Uun Sunarsih

    2016-12-01

    Full Text Available The issue of corporate responsibility was a warm up for discussion. This study aimed to analyze the influence of company issuing sukuk, size, and profitability on the disclosure of Islamic Social Reporting. This study uses secondary data obtained through the site www.bapepam.go.id and www.idx.co.id by using purposive sampling. The results showed that only size that affect the disclosure of ISR, so the larger the total assets of the greater disclosure of Islamic Social Reporting. Sukuk issuance has no effect because the ownership structure of companies in Asia, including Indonesia tends to family ownership concentration. Profitability has no effect because the company has a perspective that is different to the Islamic Social Reporting.DOI: 10.15408/aiq.v9i1.3771

  6. ASPECTS REGARDING CORPORATE MANDATORY AND VOLUNTARY DISCLOSURE

    Directory of Open Access Journals (Sweden)

    Popa Adina

    2008-05-01

    Full Text Available The paper highlights theoretical aspects regarding corporate mandatory and voluntary disclosure. Since financial and business reporting are important information sources for different stakeholders, especially for publicly traded companies, the business reporting is increasingly oriented to the need of different users. In order to make rational investment decisions, users of corporate annual and interim reports require an extensive range of information. The increasing needs of the users persuade different international bodies and researchers to investigate the improvements that can be done in business reporting. The results of those studies usually were different reporting models. Because voluntary dimension of corporate disclosure involve the manifestation of free choice of the firm and its managers, we have considered as necessary to achieve a theoretical analysis of the main costs and profits of the voluntary disclosure policy.

  7. 47 CFR 1.2112 - Ownership disclosure requirements for applications.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Ownership disclosure requirements for... PROCEDURE Competitive Bidding Proceedings General Procedures § 1.2112 Ownership disclosure requirements for... agreements, management agreements, franchise agreements, spectrum leasing arrangements, spectrum resale...

  8. North American Carbon Project (NACP) Regional Model-Model and Model-Data Intercomparison Project

    Science.gov (United States)

    Huntzinger, D. N.; Post, W. M.; Jacobson, A. R.; Cook, R. B.

    2009-05-01

    questions: 1. Do model results and observations show consistent spatial patterns in response to the 2002 drought? From measurements and model, can we infer what processes were affected by the 2002 drought? 2. What is the spatial pattern and magnitude of interannual variation in carbon sources and sinks? What are the components of carbon fluxes and pools that contribute to this variation? 3. What are the magnitudes and spatial distribution of carbon sources and sinks, and their uncertainties during the period 2000-2005? Examining and comparing results of inverse and forward model simulations with each other and with suitable benchmark spatial measurements help evaluate model strengths/weaknesses and utility, thereby providing multiple views of spatial and temporal patterns of fluxes, leading to better understandings of processes involved, and providing an improved basis for making projections.

  9. Discretionary-Based Disclosure: Evidence from the Brazilian Market

    Directory of Open Access Journals (Sweden)

    Fernando Dal-Ri Murcia

    2012-01-01

    Full Text Available The primary objective of this paper is to identify the factors that explain Brazilian companies’ level of voluntary disclosure. Underpinning this work is the Discretionary-based Disclosure theory. The sample is composed of the top 100 largest non-financial companies listed in the Bolsa de Valores de São Paulo (Brazilian Securities, Commodities, and Futures exchange - BOVESPA. Information was gathered from Financial Statements for the years ending in 2006, 2007, and 2008, with the use of content analysis. A disclosure framework based on 27 studies from these years was created, with a total of 92 voluntary items divided into two dimensions: economic (43 and socio-environmental (49. Based on the existing literature, a total of 12 hypotheses were elaborated and tested using a panel data approach. Results evidence that: (a Sector and Origin of Control are statistically significant in all three models tested: economic, socio-environmental, and total; (b ‘Profitability’ is relevant in the economic model and in the total model; (c Tobin’s Q is relevant in the socio-environmental model and in the total disclosure model; (d Leverage and Auditing Firm are only relevant in the economic disclosure model; (e Size, Governance, Stock Issuing, Growth Opportunities and Concentration of Control are not statistically significant in any of the three models.

  10. Identity disclosure as a securityscape for LGBT people

    Directory of Open Access Journals (Sweden)

    Nurbek Omurov

    2017-06-01

    Full Text Available Background. The concept of a securityscape is an emerging approach to understanding human (insecurities. It derives from the concept of scapes that was initially proposed by anthropologist and cultural theorist Arjun Appadurai in 1996. Securityscapes are imagined individual perceptions of safety motivated by existential contingencies or otherwise theorized as givens of existence, according to psychotherapist Irvin Yalom: death, freedom, existential isolation, and meaningfulness. A recent study on securityscapes in Kyrgyzstan and Tajikistan described different securityscapes among selected socially and politically vulnerable communities, including the LGBT community. It listed securityscapes of LGBT people but did not provide details as to how such securityscapes are formed. Disclosure of a stigmatized identity was one such securityscape. Objective. This article elaborates on research on how LGBT people consider disclosure of their stigmatized identity a securityscape. Design. This study was conducted using a semistructured biographical interview with LGBT people in Kyrgyzstan. Results. It found that both voluntary identity disclosure and the decision to conceal the stigmatized identity are considered contrasting securityscapes by LGBT people, depending on how central the stigmatized identity is to their self-conception. Conclusion. The study concludes that identity disclosure as a securityscape should be considered on a continuum, with identity concealment as a securityscape on one end and complete identity disclosure as a securityscape on the other.

  11. Disclosure of APOE genotype for risk of Alzheimer's disease.

    Science.gov (United States)

    Green, Robert C; Roberts, J Scott; Cupples, L Adrienne; Relkin, Norman R; Whitehouse, Peter J; Brown, Tamsen; Eckert, Susan LaRusse; Butson, Melissa; Sadovnick, A Dessa; Quaid, Kimberly A; Chen, Clara; Cook-Deegan, Robert; Farrer, Lindsay A

    2009-07-16

    The apolipoprotein E (APOE) genotype provides information on the risk of Alzheimer's disease, but the genotyping of patients and their family members has been discouraged. We examined the effect of genotype disclosure in a prospective, randomized, controlled trial. We randomly assigned 162 asymptomatic adults who had a parent with Alzheimer's disease to receive the results of their own APOE genotyping (disclosure group) or not to receive such results (nondisclosure group). We measured symptoms of anxiety, depression, and test-related distress 6 weeks, 6 months, and 1 year after disclosure or nondisclosure. There were no significant differences between the two groups in changes in time-averaged measures of anxiety (4.5 in the disclosure group and 4.4 in the nondisclosure group, P=0.84), depression (8.8 and 8.7, respectively; P=0.98), or test-related distress (6.9 and 7.5, respectively; P=0.61). Secondary comparisons between the nondisclosure group and a disclosure subgroup of subjects carrying the APOE epsilon4 allele (which is associated with increased risk) also revealed no significant differences. However, the epsilon4-negative subgroup had a significantly lower level of test-related distress than did the epsilon4-positive subgroup (P=0.01). Subjects with clinically meaningful changes in psychological outcomes were distributed evenly among the nondisclosure group and the epsilon4-positive and epsilon4-negative subgroups. Baseline scores for anxiety and depression were strongly associated with post-disclosure scores of these measures (Pdisclosure of APOE genotyping results to adult children of patients with Alzheimer's disease did not result in significant short-term psychological risks. Test-related distress was reduced among those who learned that they were APOE epsilon4-negative. Persons with high levels of emotional distress before undergoing genetic testing were more likely to have emotional difficulties after disclosure. (ClinicalTrials.gov number, NCT

  12. Mandatory Disclosure and Operational Risk: Evidence from Hedge Fund Registration

    OpenAIRE

    Stephen Brown; William Goetzmann; Bing Liang; Christopher Schwarz

    2006-01-01

    Mandatory disclosure is a regulatory tool intended to allow market participants to assess operational risk. We examine the value of disclosure through the controversial SEC requirement, since overturned, which required major hedge funds to register as investment advisors and file Form ADV disclosures. Leverage and ownership structures suggest that lenders and equity investors were already aware of operational risk. However, operational risk does not mediate flow-performance relationships. Inv...

  13. 36 CFR 1202.66 - How does NARA keep account of disclosures?

    Science.gov (United States)

    2010-07-01

    ...(a) and (b)), NARA keeps an accurate accounting of each disclosure and retains it for 5 years after the disclosure or for the life of the record, whichever is longer. The accounting includes the: (1... or agency to which the disclosure is made. (b) The system manager also maintains with the accounting...

  14. Chinese Pre-Service Teachers' Perceptions of Effects of Teacher Self-Disclosure

    Science.gov (United States)

    Zhang, Shaoan; Shi, Qingmin; Luo, Xiao; Ma, Xueyu

    2008-01-01

    Background: As an instructional tool, teacher self-disclosure is used widely by teachers. While researchers abroad have conducted a number of studies, scarce literature on teacher self-disclosure has been found. Aims: This study aims to explore the Chinese pre-service teachers' perceived effects of teacher self-disclosure on student learning,…

  15. 12 CFR 18.9 - Disclosure of examination reports.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Disclosure of examination reports. 18.9 Section 18.9 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DISCLOSURE OF... permitted under part 4 of this chapter, a national bank may not disclose any report of examination or report...

  16. Observationally-based Metrics of Ocean Carbon and Biogeochemical Variables are Essential for Evaluating Earth System Model Projections

    Science.gov (United States)

    Russell, J. L.; Sarmiento, J. L.

    2017-12-01

    The Southern Ocean is central to the climate's response to increasing levels of atmospheric greenhouse gases as it ventilates a large fraction of the global ocean volume. Global coupled climate models and earth system models, however, vary widely in their simulations of the Southern Ocean and its role in, and response to, the ongoing anthropogenic forcing. Due to its complex water-mass structure and dynamics, Southern Ocean carbon and heat uptake depend on a combination of winds, eddies, mixing, buoyancy fluxes and topography. Understanding how the ocean carries heat and carbon into its interior and how the observed wind changes are affecting this uptake is essential to accurately projecting transient climate sensitivity. Observationally-based metrics are critical for discerning processes and mechanisms, and for validating and comparing climate models. As the community shifts toward Earth system models with explicit carbon simulations, more direct observations of important biogeochemical parameters, like those obtained from the biogeochemically-sensored floats that are part of the Southern Ocean Carbon and Climate Observations and Modeling project, are essential. One goal of future observing systems should be to create observationally-based benchmarks that will lead to reducing uncertainties in climate projections, and especially uncertainties related to oceanic heat and carbon uptake.

  17. The Adolescent HIV Disclosure Cognition and Affect Scale: Preliminary Reliability and Validity.

    Science.gov (United States)

    Evangeli, Michael

    2017-07-01

    Globally, there are 2 million HIV-positive 10-19-year-olds. One challenge for this population is sharing their HIV status with others (onward HIV disclosure). There are no multi-item, multidimensional scales of HIV disclosure cognitions and affect for young people living with HIV. An 18-item measure of HIV disclosure cognition and affect was developed, administered to 65 adolescents living with HIV (aged 12-16 years). Data were explored using principal component analysis and preliminary construct and criterion validity assessed. Three factors were revealed: negative disclosure attitudes and feelings, self-efficacy, and positive disclosure attitudes and feelings. The full scale and its subscales were internally consistent. The total score showed statistically significant positive relationships with HIV disclosure in the past 6 months, HIV disclosure intention and self-perception. Preliminary evidence of the measure's good psychometric properties suggests it may be helpful in future clinical and research work. © The Author 2017. Published by Oxford University Press on behalf of the Society of Pediatric Psychology. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

  18. Cognitive, personality, and social factors associated with adolescents' online personal information disclosure.

    Science.gov (United States)

    Liu, Cong; Ang, Rebecca P; Lwin, May O

    2013-08-01

    The current study aims to understand the factors that influence adolescents' disclosure of personally identifiable information (PII) on social networking sites (SNSs). A survey was conducted among 780 adolescent participants (between 13 and 18) who were Facebook users. Structural equation modeling was used for analyzing the data and obtaining an overarching model that include cognitive, personality, and social factors that influence adolescents' PII disclosure. Results showed privacy concern as the cognitive factor reduces adolescents' PII disclosure and it serves as a potential mediator for personality and social factors. Amongst personality factors, narcissism was found to directly increase PII disclosure, and social anxiety indirectly decreases PII disclosure by increasing privacy concern. Amongst social factors, active parental mediation decreases PII disclosure directly and indirectly by increasing privacy concern. Restrictive parental mediation decreases PII disclosure only indirectly by increasing privacy concern. Implications of the findings to parents, educators, and policy makers were discussed. Copyright © 2013 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.

  19. The value relevance of voluntary disclosure in the annual report

    DEFF Research Database (Denmark)

    Banghøj, Jesper; Plenborg, Thomas

    2006-01-01

    This paper examines if the level of voluntary disclosure affects the association between current returns and future earnings. Economic theory suggests that firms might find it advantageous to provide additional pieces of information (i.e., voluntary disclosure) to investors and analysts (Verrecchia...... 1983). Our results indicate that more voluntary disclosure does not improve the association between current returns and future earnings; i.e. current returns do not reflect more future earnings news. This finding raises the question whether voluntary information in the annual report contains value...... relevant information about future earnings or if investors are simply not capable of incorporating voluntary information in the firm value estimates. Key words: Disclosure, future earnings, informativeness...

  20. Federal consumer protection regulation: disclosures and beyond

    OpenAIRE

    Mark Furletti

    2005-01-01

    On June 10, 2005, the Payment Cards Center hosted a symposium entitled “Federal Consumer Protection Regulation: Disclosures and Beyond.” The symposium brought together credit card industry leaders, legal scholars, consumer advocates, economists, and federal regulators to discuss standardized credit card disclosures and other means of protecting credit card consumers. This paper summarizes the day’s discussion and details the recommendations of symposium participants. In general, these recomme...

  1. The consequences of Edward Snowden NSA related information disclosures.

    CSIR Research Space (South Africa)

    Von Solms, S

    2015-03-01

    Full Text Available related leaks, and discuss the reactions to these disclosures. We also explore the direct and indirect impact of these leaks. The consequences of these disclosures include strained foreign relationships, and the knowledge that mass surveillance programmes...

  2. Determinants of voluntary CSR disclosure: Empirical evidence from Germany

    NARCIS (Netherlands)

    R. Gamerschlag (Ramin); K. Möller (Klaus); F.H.M. Verbeeten (Frank)

    2011-01-01

    textabstractCurrently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies' environmental and social performance. From an economic perspective, companies might disclose this information to

  3. 28 CFR 16.47 - Requests for an accounting of record disclosures.

    Science.gov (United States)

    2010-07-01

    ... 1974 § 16.47 Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not required to be kept (as stated in paragraph (b) of this section), you may make a request for an accounting of any disclosure that has been made by the Department to another...

  4. 13 CFR 102.29 - Requests for an accounting of record disclosures.

    Science.gov (United States)

    2010-01-01

    ... Act of 1974 § 102.29 Requests for an accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not required to be kept (as stated in paragraph (b) of this section), an individual may make a request for an accounting of any disclosure that has been made by the...

  5. Investigating Initial Disclosures and Reactions to Unexpected, Positive HPV Diagnosis.

    Science.gov (United States)

    Smith, Rachel A; Hernandez, Rachael; Catona, Danielle

    2014-07-01

    Initial disclosures of health conditions are critical communication moments. Existing research focuses on disclosers; integrating confidants into studies of initial disclosures is needed. Guided by the disclosure decision-making model (DD-MM; Greene, 2009), this study examined what diagnosed persons and confidants may say when faced with unexpected test results and unexpected disclosures, respectively. Participants ( N = 151) recorded an audio-visual message for another person, after imagining that they or the other person had just received unexpected, positive HPV test results. The qualitative analysis revealed four themes: (1) impression management and social distance, (2) invisible symptoms and advice regarding future disclosures, (3) expressing and acknowledging emotional reactions, and (4) misunderstandings and lacking knowledge about HPV. These findings suggested that DD-MM may be a relevant framework for understanding not only when disclosers share, but what disclosers and confidants say in early conversations about new diagnoses. While disclosers' and confidants' messages showed marked similarities, important differences appeared. For example, confidants focused on assuaging disclosers' fear about the consequences, whereas disclosers expressed distress related to their uncertainty about the prognosis of an HPV infection and how to prepare for next steps. The discussion highlighted implications for the DD-MM, HPV disclosures, and future interventions.

  6. Market risks and oilfield ownership - Refining oil and gas disclosures

    International Nuclear Information System (INIS)

    Kretzschmar, Gavin L.; Hatherly, David; Misund, Bard

    2007-01-01

    Market risk exposures of balance sheet asset values are becoming an increasingly important accounting issue. In oil and gas, oilfield exposures to oil prices are specific and contractual, presenting a contingency problem for investors, financial analysts, standard setting bodies and government agencies. Our paper uses an extensive sample of 292 oilfields to provide evidence that the US Securities and Exchange Commission (SEC) supplementary disclosures do not capture the price sensitivities of oil and gas disclosures implicit in the two main forms of oilfield ownership, concession and production sharing contracts (PSCs). Current asset disclosures neither distinguish between global variations in oilfield ownership terms, nor on market risk implications for the value of oilfield assets. Importantly, we show that unlike concessions, reserve and production disclosures vary in response to oil price movements for PSC regimes. Our results highlight the need to differentiate PSC disclosures from concession fields, and to fully reflect price risks implicit in oilfield ownership contracts. We extend findings by Rajgopal [1999. Early evidence on the informativeness of the SEC's market risk disclosures: the case of commodity price risk exposure of oil and gas producers. The Accounting Review 74, 251-280] and propose refinements to capture market risk in financial reporting. (author)

  7. Understanding and Projecting Climate and Human Impacts on Terrestrial-Coastal Carbon and Nutrient Fluxes

    Science.gov (United States)

    Lohrenz, S. E.; Cai, W. J.; Tian, H.; He, R.; Fennel, K.

    2017-12-01

    Changing climate and land use practices have the potential to dramatically alter coupled hydrologic-biogeochemical processes and associated movement of water, carbon and nutrients through various terrestrial reservoirs into rivers, estuaries, and coastal ocean waters. Consequences of climate- and land use-related changes will be particularly evident in large river basins and their associated coastal outflow regions. Here, we describe a NASA Carbon Monitoring System project that employs an integrated suite of models in conjunction with remotely sensed as well as targeted in situ observations with the objectives of describing processes controlling fluxes on land and their coupling to riverine, estuarine and ocean ecosystems. The nature of our approach, coupling models of terrestrial and ocean ecosystem dynamics and associated carbon processes, allows for assessment of how societal and human-related land use, land use change and forestry and climate-related change affect terrestrial carbon transport as well as export of materials through watersheds to the coastal margins. Our objectives include the following: 1) Provide representation of carbon processes in the terrestrial ecosystem to understand how changes in land use and climatic conditions influence the export of materials to the coastal ocean, 2) Couple the terrestrial exports of carbon, nutrients and freshwater to a coastal biogeochemical model and examine how different climate and land use scenarios influence fluxes across the land-ocean interface, and 3) Project future changes under different scenarios of climate and human impact, and support user needs related to carbon management and other activities (e.g., water quality, hypoxia, ocean acidification). This research is providing information that will contribute to determining an overall carbon balance in North America as well as describing and predicting how human- and climate-related changes impact coastal water quality including possible effects of coastal

  8. Determinants of voluntary CSR disclosure : Empirical evidence from Germany

    NARCIS (Netherlands)

    Gamerschlag, Ramin; Möller, Klaus; Verbeeten, Frank

    2011-01-01

    Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies' environmental and social performance. From an economic perspective, companies might disclose this information to avoid or

  9. Leader Self Disclosure within PAL: A Case Study

    Science.gov (United States)

    Allen, Adelaide; Court, Sue

    2009-01-01

    The purpose of this paper is to explore the value of self disclosure within Peer Assisted Learning (PAL) sessions at Bournemouth University. We consider the role of self disclosure in education contexts in order to inform our understanding of this skill in PAL. Both qualitative and quantitative methods were employed in this research to investigate…

  10. Prioritising Disclosures in the Annual Report

    DEFF Research Database (Denmark)

    Riise Johansen, Thomas; Plenborg, Thomas

    2013-01-01

    Drawing upon information economics, this paper presents a relative assessment of 24 of the most common disclosure items in the management commentary and notes sections of the annual report. We design and conduct an Internet survey using a large representative sample of users with an investment...... responsibility and corporate governance, the least demanded disclosure items in the management commentary, are also costly items to prepare. Further, preparers do not consider indirect costs (i.e. competitive position costs and potential litigation costs) of information provided in the management commentary...

  11. Much ado about nothing? Sustainability disclosure in the banking industry

    OpenAIRE

    Hummel, Katrin; Festl-Pell, Diana Brigitte

    2015-01-01

    This paper examines the sustainability disclosure in the banking industry with respect to potential greenwashing. We build a theoretical framework to assess the sustainability disclosure along materiali-ty criteria in the banking industry and apply this framework to the corporate sustainability reporting of two global systemically important banks. The results of our case study point toward the existence of greenwashing mainly in the most material area of the sustainability disclosure of our s...

  12. A projection of energy consumption and carbon dioxide emissions in the electricity sector for Saudi Arabia: The case for carbon capture and storage and solar photovoltaics

    International Nuclear Information System (INIS)

    Mansouri, Noura Y.; Crookes, Roy J.; Korakianitis, Theodosios

    2013-01-01

    The paper examined the case study of the Saudi electricity sector and provided projections for energy use and respective carbon dioxide (CO 2 ) emissions for the period 2010–2025 with and without cleaner energy technologies. Based on two sets of 20 life cycle assessment studies for carbon capture and storage and solar photovoltaic technologies, CO 2 emission reduction rates were used for projecting future CO 2 emissions. Results showed enormous savings in CO 2 emissions, for the most likely case, year 2025 reported savings that range from 136 up to 235 MtCO 2 . Including low growth and high growth cases, these savings could range from 115 up to 468 MtCO 2 presenting such an unrivalled opportunity for Saudi Arabia. These projections were developed as a way of translating the inherent advantages that cleaner energy technologies could provide for CO 2 emissions savings. It is hoped that the results of this paper would inform energy policymaking in Saudi Arabia. - Highlights: • Electricity use in Saudi Arabia is predicted in the period 2010–2025. • Use of photovoltaic plants and carbon capture and storage are considered. • Life cycle assessment of the options is conducted. • Carbon emissions with and without the renewable energy are estimated. • The projections showcase the CO 2 emissions savings

  13. Adolescents' Sexual Self-Disclosure on the Internet: Deindividuation and Impression Management

    Science.gov (United States)

    Chiou, Wen-Bin

    2006-01-01

    This study examined the effect of anonymity on adolescents' sexual self-disclosure on the Internet and the impact of topic intimacy on their reply intent for sexual disclosure by conducting a survey with 1,347 adolescents. It was found that male participants were more likely than females to engage in sexual self-disclosure and to correspondingly…

  14. CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SAUDI ARABIA

    Directory of Open Access Journals (Sweden)

    Murya Habbash

    2016-03-01

    Full Text Available Purpose: This study aims to discover the Corporate Social Responsibility (CSR disclosure practices and the potential influence of Corporate Governance (CG, ownership structure, and corporate characteristics, in an emerging Arab country, Saudi Arabia. This study extends the extant literature by investigating the drivers of CSR disclosure in a country that lacks research in this area. Methodology: This study examines 267 annual reports of Saudi non-financial-listed firms during 2007- 2011 using manual content and multiple regression analyses and a checklist of 17 CSR disclosure items based on ISO 26000. Findings: The analysis finds that the CSR disclosure average is 24%, higher than 14.61% and 16% found by Al-Janadi et al. (2013 and Macarulla and Talalweh (2012 for two Saudi samples during 2006-2007 and during 2008, respectively. This improvement may be due to the application of Saudi CG code in 2007. The analysis also shows that government and family ownership, firm size, and firm age are positive determinants of CSR disclosure, firm leverage is a negative determinant, while effective AC, board independence, role duality, institutional ownership, firm profitability, and industry type are found not to be determinants of CSR disclosure. Originality/value: This study is important because it uses agency theory to ascertain the influence of specific board characteristics and ownership structures on disclosure. As a result it provides important implications for CG regulators and different stakeholders and provides an evaluation of the recently applied Saudi CG code from CSR disclosure perspective.

  15. A new disclosure index for Non-Governmental Organizations

    Science.gov (United States)

    Shabbir, Javid

    2018-01-01

    Website of Non-governmental organization (NGO) is a focal medium of sharing information in response to transparency demands and addressing trust deficits between stakeholders. Many researchers have proposed accountability approaches to measure information sharing trends through websites. This article discusses a new index to measure online disclosure trends along with the theoretical properties of the index and a practical application of data from NGOs working in Pakistan. The websites have been coded in 2016. Results show that NGOs with branch offices have better disclosure scores than single-office NGOs, and international NGOs score better than local NGOs. NGOs that are more often the subject of newspaper reports have better disclosure trends. PMID:29466397

  16. Fuel choice, nuclear energy, climate and carbon

    International Nuclear Information System (INIS)

    Shpyth, A.

    2012-01-01

    For the second time since the start of commercial nuclear electricity generation, an accident has the world wondering if uranium will be among the future fuel choices in electricity production. Unfortunate when one considers the low-carbon footprint of this energy option. An accident involving a nuclear power plant, or more appropriately the perceived risks associated with an accident at a nuclear power plant, is but one of the issues that makes the impact assessment process related to nuclear energy projects challenging. Other aspects, including the time scales associated with their siting, licensing, operation and decommissioning, also contribute to the challenge. Strategic environmental assessments for future fuel choices in electricity generation, particularly ones that consider the use of life cycle assessment information, would allow for the effective evaluation of the issues identified above. But more importantly from an impact assessment perspective, provide for a comparative assertion for public disclosure on the environmental impacts of fuel choice. This would provide the public and government decision makers with a more complete view of the role nuclear energy may be able to play in mitigating the climate and carbon impacts of increased electricity production, and place issues of cost, complexity and scale in a more understandable context.

  17. Maternal HIV disclosure to HIV-uninfected children in rural South Africa: a pilot study of a family-based intervention.

    Science.gov (United States)

    Rochat, Tamsen J; Mkwanazi, Ntombizodumo; Bland, Ruth

    2013-02-18

    partially using the word "virus". The pilot study found the intervention was feasible and acceptable to mothers and counsellors, and provides preliminary evidence that participation in the intervention encouraged disclosure and health promotion. The pilot methodology and small sample size has limitations and further research is required to test the potential of this intervention. A larger demonstration project with 300 families is currently underway.

  18. 15 CFR 718.3 - Disclosure of confidential business information.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Disclosure of confidential business... (Continued) BUREAU OF INDUSTRY AND SECURITY, DEPARTMENT OF COMMERCE CHEMICAL WEAPONS CONVENTION REGULATIONS CONFIDENTIAL BUSINESS INFORMATION § 718.3 Disclosure of confidential business information. (a) General...

  19. A disclosure scheme for protecting the victims of domestic violence.

    Science.gov (United States)

    Griffith, Richard

    2017-06-08

    Richard Griffith, Senior Lecturer in Health Law at Swansea University, explains how the Domestic Violence Disclosure Scheme aims to protect potential victims by allowing disclosure of a partner's previous crimes.

  20. Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

    Directory of Open Access Journals (Sweden)

    Dahlia Sari

    2016-08-01

    Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive.

  1. 34 CFR 601.11 - Private education loan disclosures and self-certification form.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Private education loan disclosures and self...-Affiliated Organizations § 601.11 Private education loan disclosures and self-certification form. (a) A... education loan disclosures to the prospective borrower, regardless of whether the covered institution or...

  2. 16 CFR 307.8 - Requirements for disclosure in audiovisual and audio advertising.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Requirements for disclosure in audiovisual and audio advertising. 307.8 Section 307.8 Commercial Practices FEDERAL TRADE COMMISSION REGULATIONS... ACT OF 1986 Advertising Disclosures § 307.8 Requirements for disclosure in audiovisual and audio...

  3. Mandatory adoption of business risk disclosure: evidence from Japanese firms

    OpenAIRE

    KIM, Hyonok; YASUDA, Yukihiro

    2016-01-01

    We take advantage of institutional changes and its characteristics in Japan to empirically examine mandatory business risk disclosure. We find that there is a negative impact on total risk from the introduction of mandatory business risk disclosure. This suggests that an increase in business risk disclosure reduces a firm's cost of capital, which is contrary to the results of previous research. However, we also find that there is a positive relationship across firms and years after inception ...

  4. Board diversity and corporate voluntary disclosure (CVD in the annual reports of Bangladesh

    Directory of Open Access Journals (Sweden)

    Md. Abdur Rouf

    2016-10-01

    Full Text Available This is an exploratory study designed to investigate the extant and nature of corporate voluntary disclosure (CVD in corporate annual reports of Bangladesh. Specifically, examine the relationship between board diversity and corporate voluntary disclosures. The paper is based on a sample of 106 listed non-financial companies in Dhaka Stock Exchanges (DSE from the period 2007-2011 and all the companies are selected by Judgment Sampling. The study is used ordinary least squares regression model to examine the relationship between explanatory variables and voluntary disclosure. Using an unweighted relative disclosure index for measuring voluntary disclosure, the empirical results indicate that Percentage Female Director (PFD, Board Leadership Structure (BLS and Total Assets (TA are positively association with corporate voluntary disclosure (CVD. In contrast, the extent of corporate voluntary disclosure is negatively associated with a Percentage of equity owned by the insiders to all equity of the firm higher management ownership

  5. Adolescent homosexuality and concerns regarding disclosure.

    Science.gov (United States)

    Harrison, Therese W

    2003-03-01

    Development of sexual identity in middle childhood and early adolescence is a natural process. However, it is more stressful for homosexual adolescents. Society continues to stigmatize and marginalize homosexuality. To avoid rejection and hostility, homosexual adolescents are pressured to hide their sexual identities. This fact compounds the anticipated normal developmental concerns of adolescence, and can create unique problems for the homosexual adolescents. Homosexuality can place them at risk for social stigmatization, isolation, depression, suicide, abuse, and rejection by their families and friends. During this exceptionally stressful time, both adolescent students and their families need anticipatory guidance and support. In providing anticipatory guidance, this article discusses critical roles played by professionals who work with adolescents in community or school settings. Included are insights into development of this normal variant of sexual attraction and orientation, risks that homosexual adolescent students may face as well as their disclosure concerns, and possible reactions families may have following disclosure. Supporting homosexual adolescents and their families is emphasized with regard to sensitively providing information, disclosure decisions, coping with stigmatization, and resiliency factors.

  6. 48 CFR 9903.202-6 - Adequacy of Disclosure Statement.

    Science.gov (United States)

    2010-10-01

    ... COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.202-6 Adequacy of Disclosure... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adequacy of Disclosure Statement. 9903.202-6 Section 9903.202-6 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS...

  7. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    OpenAIRE

    Carneiro Holanda, Camila; Magnusson, Lisa

    2015-01-01

    IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disclosures through the introduction of new reporting requirements, specifically for assets and liabilities with no active markets. Although these demands also encompass information concerning financial instruments, our focus laid on the disclosur...

  8. When the analyst is ill: dimensions of self-disclosure.

    Science.gov (United States)

    Pizer, B

    1997-07-01

    This article examines questions related to the "inescapable," the "inadvertent," and the "deliberate" personal disclosures by an analyst. Technical and personal considerations that influence the analyst's decision to disclose, as well as the inherent responsibilities and potential clinical consequences involved in self-disclosure, are explored, with particular attention to transference-countertransference dynamics, therapeutic goals, and the negotiation of resistance. The author describes her clinical work during a period of prolonged illness, with case vignettes that illustrate how-self-disclosure may be regarded as both an occasional authentic requirement and a regular intrinsic component of clinical technique.

  9. CO2 and H2O: Understanding Different Stakeholder Perspectives on the Use of Carbon Credits to Finance Household Water Treatment Projects

    Science.gov (United States)

    Summers, Sarah K.; Rainey, Rochelle; Kaur, Maneet; Graham, Jay P.

    2015-01-01

    Background Carbon credits are an increasingly prevalent market-based mechanism used to subsidize household water treatment technologies (HWT). This involves generating credits through the reduction of carbon emissions from boiling water by providing a technology that reduces greenhouse gas emissions linked to climate change. Proponents claim this process delivers health and environmental benefits by providing clean drinking water and reducing greenhouse gases. Selling carbon credits associated with HWT projects requires rigorous monitoring to ensure households are using the HWT and achieving the desired benefits of the device. Critics have suggested that the technologies provide neither the benefits of clean water nor reduced emissions. This study explores the perspectives of carbon credit and water, sanitation and hygiene (WASH) experts on HWT carbon credit projects. Methods Thirteen semi-structured, in-depth interviews were conducted with key informants from the WASH and carbon credit development sectors. The interviews explored perceptions of the two groups with respect to the procedures applied in the Gold Standard methodology for trading Voluntary Emission Reduction (VER) credits. Results Agreement among the WASH and carbon credit experts existed for the concept of suppressed demand and parameters in the baseline water boiling test. Key differences, however, existed. WASH experts’ responses highlighted a focus on objectively verifiable data for monitoring carbon projects while carbon credit experts called for contextualizing observed data with the need for flexibility and balancing financial viability with quality assurance. Conclusions Carbon credit projects have the potential to become an important financing mechanism for clean energy in low- and middle-income countries. Based on this research we recommend that more effort be placed on building consensus on the underlying assumptions for obtaining carbon credits from HWT projects, as well as the approved

  10. CO2 and H2O: Understanding Different Stakeholder Perspectives on the Use of Carbon Credits to Finance Household Water Treatment Projects.

    Directory of Open Access Journals (Sweden)

    Sarah K Summers

    Full Text Available Carbon credits are an increasingly prevalent market-based mechanism used to subsidize household water treatment technologies (HWT. This involves generating credits through the reduction of carbon emissions from boiling water by providing a technology that reduces greenhouse gas emissions linked to climate change. Proponents claim this process delivers health and environmental benefits by providing clean drinking water and reducing greenhouse gases. Selling carbon credits associated with HWT projects requires rigorous monitoring to ensure households are using the HWT and achieving the desired benefits of the device. Critics have suggested that the technologies provide neither the benefits of clean water nor reduced emissions. This study explores the perspectives of carbon credit and water, sanitation and hygiene (WASH experts on HWT carbon credit projects.Thirteen semi-structured, in-depth interviews were conducted with key informants from the WASH and carbon credit development sectors. The interviews explored perceptions of the two groups with respect to the procedures applied in the Gold Standard methodology for trading Voluntary Emission Reduction (VER credits.Agreement among the WASH and carbon credit experts existed for the concept of suppressed demand and parameters in the baseline water boiling test. Key differences, however, existed. WASH experts' responses highlighted a focus on objectively verifiable data for monitoring carbon projects while carbon credit experts called for contextualizing observed data with the need for flexibility and balancing financial viability with quality assurance.Carbon credit projects have the potential to become an important financing mechanism for clean energy in low- and middle-income countries. Based on this research we recommend that more effort be placed on building consensus on the underlying assumptions for obtaining carbon credits from HWT projects, as well as the approved methods for monitoring

  11. CO2 and H2O: Understanding Different Stakeholder Perspectives on the Use of Carbon Credits to Finance Household Water Treatment Projects.

    Science.gov (United States)

    Summers, Sarah K; Rainey, Rochelle; Kaur, Maneet; Graham, Jay P

    2015-01-01

    Carbon credits are an increasingly prevalent market-based mechanism used to subsidize household water treatment technologies (HWT). This involves generating credits through the reduction of carbon emissions from boiling water by providing a technology that reduces greenhouse gas emissions linked to climate change. Proponents claim this process delivers health and environmental benefits by providing clean drinking water and reducing greenhouse gases. Selling carbon credits associated with HWT projects requires rigorous monitoring to ensure households are using the HWT and achieving the desired benefits of the device. Critics have suggested that the technologies provide neither the benefits of clean water nor reduced emissions. This study explores the perspectives of carbon credit and water, sanitation and hygiene (WASH) experts on HWT carbon credit projects. Thirteen semi-structured, in-depth interviews were conducted with key informants from the WASH and carbon credit development sectors. The interviews explored perceptions of the two groups with respect to the procedures applied in the Gold Standard methodology for trading Voluntary Emission Reduction (VER) credits. Agreement among the WASH and carbon credit experts existed for the concept of suppressed demand and parameters in the baseline water boiling test. Key differences, however, existed. WASH experts' responses highlighted a focus on objectively verifiable data for monitoring carbon projects while carbon credit experts called for contextualizing observed data with the need for flexibility and balancing financial viability with quality assurance. Carbon credit projects have the potential to become an important financing mechanism for clean energy in low- and middle-income countries. Based on this research we recommend that more effort be placed on building consensus on the underlying assumptions for obtaining carbon credits from HWT projects, as well as the approved methods for monitoring correct and

  12. Deforestation projections for carbon-rich peat swamp forests of Central Kalimantan, Indonesia.

    Science.gov (United States)

    Fuller, Douglas O; Hardiono, Martin; Meijaard, Erik

    2011-09-01

    We evaluated three spatially explicit land use and cover change (LUCC) models to project deforestation from 2005-2020 in the carbon-rich peat swamp forests (PSF) of Central Kalimantan, Indonesia. Such models are increasingly used to evaluate the impact of deforestation on carbon fluxes between the biosphere and the atmosphere. We considered both business-as-usual (BAU) and a forest protection scenario to evaluate each model's accuracy, sensitivity, and total projected deforestation and landscape-level fragmentation patterns. The three models, Dinamica EGO (DE), GEOMOD and the Land Change Modeler (LCM), projected similar total deforestation amounts by 2020 with a mean of 1.01 million ha (Mha) and standard deviation of 0.17 Mha. The inclusion of a 0.54 Mha strict protected area in the LCM simulations reduced projected loss to 0.77 Mha over 15 years. Calibrated parameterizations of the models using nearly identical input drivers produced very different landscape properties, as measured by the number of forest patches, mean patch area, contagion, and Euclidean nearest neighbor determined using Fragstats software. The average BAU outputs of the models suggests that Central Kalimantan may lose slightly less than half (45.1%) of its 2005 PSF by 2020 if measures are not taken to reduce deforestation there. The relatively small reduction of 0.24 Mha in deforestation found in the 0.54 Mha protection scenario suggests that these models can identify potential leakage effects in which deforestation is forced to occur elsewhere in response to a policy intervention.

  13. Specialist Physicians' Attitudes and Practice Patterns Regarding Disclosure of Pre-referral Medical Errors.

    Science.gov (United States)

    Dossett, Lesly A; Kauffmann, Rondi M; Lee, Jay S; Singh, Harkamal; Lee, M Catherine; Morris, Arden M; Jagsi, Reshma; Quinn, Gwendolyn P; Dimick, Justin B

    2018-06-01

    Our objective was to determine specialist physicians' attitudes and practices regarding disclosure of pre-referral errors. Physicians are encouraged to disclose their own errors to patients. However, no clear professional norms exist regarding disclosure when physicians discover errors in diagnosis or treatment that occurred at other institutions before referral. We conducted semistructured interviews of cancer specialists from 2 National Cancer Institute-designated Cancer Centers. We purposively sampled specialists by discipline, sex, and experience-level who self-described a >50% reliance on external referrals (n = 30). Thematic analysis of verbatim interview transcripts was performed to determine physician attitudes regarding disclosure of pre-referral medical errors; whether and how physicians disclose these errors; and barriers to providing full disclosure. Participants described their experiences identifying different types of pre-referral errors including errors of diagnosis, staging and treatment resulting in adverse events ranging from decreased quality of life to premature death. The majority of specialists expressed the belief that disclosure provided no benefit to patients, and might unnecessarily add to their anxiety about their diagnoses or prognoses. Specialists had varying practices of disclosure including none, non-verbal, partial, event-dependent, and full disclosure. They identified a number of barriers to disclosure, including medicolegal implications and damage to referral relationships, the profession's reputation, and to patient-physician relationships. Specialist physicians identify pre-referral errors but struggle with whether and how to provide disclosure, even when clinical circumstances force disclosure. Education- or communication-based interventions that overcome barriers to disclosing pre-referral errors warrant development.

  14. Determinant of The Corporate Environmental Disclosure: Study on Jakarta Islamic Index

    Directory of Open Access Journals (Sweden)

    Yulianti Yulianti

    2016-07-01

    Full Text Available The issue about corporate environment disclosure nowadays is increasing. This research aims to analyze the influence of firm size, leverage, proportion of independent commissioners, corporate secretary and firm age to corporate environmental disclosure. Thirteen companies that listed at Jakarta Islamic Index during 2011-2014 are used as sample. Data was analyzed using multiple regression technique. The independent variables are firm size, leverage, and proportions of independent commissioners, corporate secretary, and firma age. The result shows that simultaneously all independent variables have significant influence to corporate environmental disclosure. Whereas partially, firm size and firm age have significantly influence to corporate environmental disclosure. The implication of this research is the larger of the firm size and the longer firm will make a better corporate environmental disclosure in companies that listed at Jakarta Islamic Index.DOI: 10.15408/aiq.v8i2.3158

  15. Creating Possible Selves: Information Disclosure Behaviour on Social Networks

    Science.gov (United States)

    Bronstein, Jenny

    2014-01-01

    Introduction: This study investigates the creation of alternative identities or possible selves on social networks by examining self-presentation and self-disclosure as elements of the information disclosure behaviour of Facebook users. Method. An online questionnaire was distributed amongst library and information science students at Bar-Ilan…

  16. 28 CFR 2.56 - Disclosure of Parole Commission file.

    Science.gov (United States)

    2010-07-01

    ... Chairman's decision on appeal. (i) Expedited processing of Requests. (1) The Commission will provide... permissible under the Freedom of Information Act or the Privacy Act of 1974. (b) Scope of disclosure. Disclosure under this section shall extend to Commission documents concerning the prisoner or parolee making...

  17. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Science.gov (United States)

    2010-10-01

    ... Text of Provisions and Clauses 52.230-3 Disclosure and Consistency of Cost Accounting Practices. As prescribed in 30.201-4(b)(1), insert the following clause: Disclosure and Consistency of Cost Accounting... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

  18. RISK DISCLOSURE AGAINST ATTACK ON CRITICAL INFRASTRUCTURES

    Science.gov (United States)

    Yoshida, Mamoru; Kobayashi, Kiyoshi

    This paper analyzes the government's defensive and disclosure strategies to reduce the damage caused by terrorists that attack critical infrastructures using subjective game theory. The government recognizes a terrorist as a hidden opponent and the government's decision making about the policies against terror attacks depends on the belief about the existence of terrorist. In addition, it is not necessarily true that the government and the terrorist play the common game and make their decisions. Considering these points, the paper formulates the model in which the government and the terrorist formulate the subjective games respectively, and they induce the strategies using the equilibriums of their subjective games. The paper concluded that the government's disclosure about the implementation of the countermeasure, rather than the disclosure of warning level related with the belief about the existence of terrorist, brings about the higher increment of the subjective payoffs of the government.

  19. When the topic is you: genetic counselor responses to prenatal patients' requests for self-disclosure.

    Science.gov (United States)

    Balcom, Jessica R; Veach, Patricia McCarthy; Bemmels, Heather; Redlinger-Grosse, Krista; LeRoy, Bonnie S

    2013-06-01

    A limited amount of research indicates patient requests play a major role in genetic counselors' self-disclosure decisions and that disclosure and non-disclosure responses to patient requests may differentially affect genetic counseling processes. Studies further suggest patient requests may be more common in prenatal settings, particularly when counselors are pregnant. Empirical evidence is limited however, concerning the nature of patient requests. This study explored genetic counselors' experiences of prenatal patients' requests for self-disclosure. Four major research questions were: (1) What types of questions do prenatal patients ask that invite self-disclosure?; (2) Do pregnant genetic counselors have unique experiences with prenatal patient disclosure requests?; (3) How do genetic counselors typically respond to disclosure requests?; and (4) What strategies are effective and ineffective in responding to disclosure requests? One hundred seventy-six genetic counselors completed an online survey and 40 also participated in telephone interviews. Inductive analysis of 21 interviews revealed patient questions vary, although questions about counselor demographics are most common, and patients are more likely to ask pregnant counselors questions about their personal pregnancy decisions. Participants reported greater discomfort with self-disclosure requests during pregnancy, yet also disclosing more frequently during pregnancy. Counselor responses included personal self-disclosure, professional self-disclosure, redirection, and declining to disclose. Factors perceived as influencing disclosure included: topic, patient motivations, timing of request, quality of counseling relationship, patient characteristics, and ethical/legal responsibilities. Disclosure practices changed over time for most counselors. Additional findings, practice implications, and research recommendations are discussed.

  20. A preliminary mapping of individual, relational, and social factors that impede disclosure of childhood sexual abuse.

    Science.gov (United States)

    Collin-Vézina, Delphine; De La Sablonnière-Griffin, Mireille; Palmer, Andrea M; Milne, Lise

    2015-05-01

    Uncovering the pathways to disclosures of child sexual abuse (CSA) and the factors influencing the willingness of victims to talk about the abuse is paramount to the development of powerful practice and policy initiatives. Framed as a long interview method utilizing a grounded theory approach to analyze data, the objective of the current study was to provide a preliminary mapping of the barriers to CSA disclosures through an ecological systemic lens, from a sample of 67 male and female CSA adult survivors, all of whom had recently received counselling services. The current project led to the identification of three broad categories of barriers that were each comprised of several subthemes, namely: Barriers from Within (internalized victim-blaming, mechanisms to protect oneself, and immature development at time of abuse); Barriers in Relation to Others (violence and dysfunction in the family, power dynamics, awareness of the impact of telling, and fragile social network); and Barriers in Relation to the Social World (labelling, taboo of sexuality, lack of services available, and culture or time period). This study points to the importance of using a broad ecological framework to understand the factors that inhibit disclosure of CSA, as barriers to disclosure do not constrain solely the victims. Results are discussed in light of their implications for research, prevention and intervention programs, and social policies and media campaigns, as the burden is on the larger community to create a climate of safety and transparency that makes the telling of CSA possible. Copyright © 2015 Elsevier Ltd. All rights reserved.

  1. 5 CFR 2504.11 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access to...

  2. 5 CFR 1302.3 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... ADMINISTRATIVE PROCEDURES PRIVACY ACT PROCEDURES § 1302.3 Access to the accounting of disclosures from records. Rules governing the granting of access to the accounting of disclosures are the same as those for...

  3. 17 CFR 4.31 - Required delivery of Disclosure Document to prospective clients.

    Science.gov (United States)

    2010-04-01

    ... Disclosure Document to prospective clients. 4.31 Section 4.31 Commodity and Securities Exchanges COMMODITY... Advisors § 4.31 Required delivery of Disclosure Document to prospective clients. (a) Each commodity trading... prospective client a Disclosure Document containing the information set forth in §§ 4.34 and 4.35 for the...

  4. 12 CFR 205.16 - Disclosures at automated teller machines.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Disclosures at automated teller machines. 205... SYSTEM ELECTRONIC FUND TRANSFERS (REGULATION E) § 205.16 Disclosures at automated teller machines. (a) Definition. Automated teller machine operator means any person that operates an automated teller machine at...

  5. Regular periodical public disclosure obligations of public companies

    Directory of Open Access Journals (Sweden)

    Marjanski Vladimir

    2011-01-01

    Full Text Available Public companies in the capacity of capital market participants have the obligation to inform the public on their legal and financial status, their general business operations, as well as on the issuance of securities and other financial instruments. Such obligations may be divided into two groups: The first group consists of regular periodical public disclosures, such as the publication of financial reports (annual, semi-annual and quarterly, and the management's reports on the public company's business operations. The second group comprises the obligation of occasional (ad hoc public disclosure. The thesis analyses the obligation of public companies to inform the public in course of their regular reporting. The new Capital Market Law based on two EU Directives (the Transparency Directive and the Directive on Public Disclosure of Inside Information and the Definition of Market Manipulation regulates such obligation of public companies in substantially more detail than the prior Law on the Market of Securities and Other Financial Instruments (hereinafter: ZTHV. Due to the above the ZTHV's provisions are compared to the new solutions within the domain of regular periodical disclosure of the Capital Market Law.

  6. Directors’ Remuneration Disclosure Transparency in Nigeria and the Influence of Block Share Ownership

    Directory of Open Access Journals (Sweden)

    Robert W. Odewale

    2015-09-01

    Full Text Available This paper examines directors’ remuneration disclosure transparency in an emerging economy (Nigeria. We specifically examine how the block share ownership influences the level of transparency in the disclosure of directors’ remuneration in a sample of companies listed on the Nigerian Stock Exchange in 2012. Using ordinary least squares and binary logistic regressions to examine the relationship, we find that block share ownership is associated with lower transparent disclosure of directors’ remuneration. The result shows a positive relationship between audit quality and transparent disclosure of directors’ remuneration. The study finds that the transparency score is less than 40%. On the whole, we provide evidence that managers in Nigerian Listed Companies are inclined not to make voluntary disclosure of their remuneration to the public. This paper has implication for policy makers and regulatory authorities in Nigeria on the need to embark on remuneration disclosures reforms so as to make directors’ remuneration disclosure mandatory for Nigerian Listed Companies to make it comparable with accepted global good practice. This study contributes to the remuneration disclosure transparency literature by providing support for the expropriation hypothesis in the behaviour of block shareholders from an emerging economy whose market is very much different from those of developed economies.

  7. An empirical comparison of voluntary and mandatory building energy performance disclosure outcomes

    International Nuclear Information System (INIS)

    Gabe, Jeremy

    2016-01-01

    In 2010, the federal Australian government mandated the disclosure of energy performance ratings in advertisements for sale or lease of large commercial office properties. Prior to 2010, participation in the rating scheme was voluntary. This study first develops a theoretical model of mandatory disclosure policy effectiveness. Then, with a dataset of all ratings since inception of the voluntary regime in 1999, it tests the expectation that initial voluntary adopters have a greater tendency towards environmental stewardship and are more likely to manage and invest in environmental performance improvements, potentially dampening the effectiveness of mandatory disclosure policy. However, multiple statistical models of certification are unable to reject the null hypothesis that there is no difference in energy efficiency outcomes between the mandatory and voluntary adopters at equivalent stages. For urban policymakers, the extrapolation of voluntary adopter performance appears to be a good – perhaps even conservative – estimation of mandatory energy performance disclosure outcomes. - Highlights: •A theoretical model of building energy disclosure policy effectiveness is proposed. •Mandatory disclosure adopters reduce consumption similar to voluntary adopters. •Mandatory building energy disclosure in Australia has been effective. •Early adopters creating a market for energy retrofits is a likely reason for success.

  8. Clinical utility of self-disclosure for adults who stutter: Apologetic versus informative statements.

    Science.gov (United States)

    Byrd, Courtney T; Croft, Robyn; Gkalitsiou, Zoi; Hampton, Elizabeth

    2017-12-01

    The purpose of the present study was to explore the clinical utility of self-disclosure, particularly, whether disclosing in an informative manner would result in more positive observer ratings of the speaker who stutters than either disclosing in an apologetic manner or choosing not to self-disclose at all. Observers (N=338) were randomly assigned to view one of six possible videos (i.e., adult male informative self-disclosure, adult male apologetic self-disclosure, adult male no self-disclosure, adult female informative self-disclosure, adult female apologetic self-disclosure, adult female no self-disclosure). Observers completed a survey assessing their perceptions of the speaker they viewed immediately after watching the video. Results suggest that self-disclosing in an informative manner leads to significantly more positive observer ratings than choosing not to self-disclose. In contrast, use of an apologetic statement, for the most part, does not yield significantly more positive ratings than choosing not to self-disclose. Clinicians should recommend their clients self-disclose in an informative manner to facilitate more positive observer perceptions. Copyright © 2017. Published by Elsevier Inc.

  9. 32 CFR 1665.3 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Access to the accounting of disclosures from... SERVICE SYSTEM PRIVACY ACT PROCEDURES § 1665.3 Access to the accounting of disclosures from records. Rules governing the granting of access to the accounting of disclosure are the same as those for granting accesses...

  10. 45 CFR 2106.3 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Access to the accounting of disclosures from... the accounting of disclosures from records. Rules governing the granting of access to the accounting of disclosures are the same as those for granting access to the records outlined in § 2106.2 of this...

  11. Disclosure of Financial Statements: A Study on the Level of Accounting Disclosure of Brazilian Soccer Clubs in 2013

    Directory of Open Access Journals (Sweden)

    Alyson Gomes de Souza

    2017-02-01

    Full Text Available The present study sought to analyze adherence to CFC Resolution No. 1429/13 in elaboration and disclosure of Financial Statements by Brazilian clubs. Through a checklist inspired by Raschka, Wallner and Costa (2008, we analyzed this adherence in 2013. We observed that the specific criteria and procedures for the evaluation, accounting records and structuring of the Financial Statements of professional soccer entities 53.04% of the items recommended by CFC Resolution No. 1429/2013. The results pointed that there is a significant variation in the disclosure process between the clubs, which makes it difficult to understand accounting records and assess the shareholders’ equity of soccer clubs. This lack of standardization to the accounting practices in accordance with NBC ITG 2003 complicates any interpretation of accounting records and assessment of the heritage of soccer bodies, increasing the risk of a wrong decision making on the purchase, sale or training players. These decisions affect the club’s finances, and create barriers to investors, since they cannot identify the real situation of the club and calculate investments. Due to the economic importance, cultural and social development of soccer clubs, this study has greatly contributed to the development of a discussion on accounting level disclosure practiced in the club, as this new standard of conduct seeks to maximize the level of accounting disclosure as a requirement for behavioral change of both the leaders and the organizational, economical and financial development of sports entities.

  12. Self-disclosure in romantic relationships and friendships among American and Japanese college students.

    Science.gov (United States)

    Kito, Mie

    2005-04-01

    The author examined whether the level of self-disclosure would differ across four types of relationships--passionate love relationships, companionate love relationships, same-sex friendships, and cross-sex friendships--and across cultures: American culture and Japanese culture. Participants were 145 college students (64 Americans and 81 Japanese). The results supported three hypotheses: (a) Japanese students scored lower in self-disclosure than American students, regardless of relationship types, (b) self-disclosure was higher in same-sex friendships than in cross-sex friendships both among American participants and among Japanese participants, and (c) self-disclosure was higher in romantic relationships than in friendships both among American students and among Japanese students. However, the correlation between self-disclosure and passionate love was not stronger than the correlation between self-disclosure and companionate love. The author discussed the present study's findings and contribution.

  13. DETERMINANTS OF VOLUNTARY DISCLOSURE: A Study in the Brazilian Banking Sector

    Directory of Open Access Journals (Sweden)

    Lianny Maria Forte

    2015-04-01

    Full Text Available Disclosure theory assumes the wide availability of information to users, increasing the level of corporate transparency and reducing information asymmetry common to the business environment. This research aims to investigate the factors influencing the level of voluntary disclosure by companies in the Brazilian banking sector. Corporate reputation (REP, firm size (TAM, performance (DES, and internationalization (ADR were the variables used as factors influencing the level of disclosure. The sample was composed of the 100 largest Brazilian banks in relation to total assets in 2012. The methodology technique used multiple linear regression. The evidence revealed that the corporate reputation and the size of the companies had a significant and positive relationship with the level of voluntary disclosure. In this sense, the larger the company and higher the standard of corporate reputation, the higher the level of corporate disclosure. Performance and internationalization were not statistically significant.

  14. The Therapist's Self Disclosure in Cross- Cultural Treatment

    OpenAIRE

    Ruth Lijtmaer; Roy Moodley; Shafik Sunderani

    2013-01-01

    The argument that self-disclosure will change the psychoanalytic process into a socio-cultural niche distorting the therapeutic alliance and compromise therapeutic effectiveness is still the widely held belief amongst many psychotherapists. This paper considers the issues surrounding culture, disclosure and concealment since they remain largely untheorized and clinically problematic. The first part of the paper will critically examine the theory and practice of psychoanal...

  15. A Fine Balance: Instructor Self-Disclosure in the Classroom

    Science.gov (United States)

    Rasmussen, Brian M.; Mishna, Faye

    2008-01-01

    This paper explores the issue of the instructor's self-disclosure within a classroom. Theoretically, the paper offers a broad relational framework from which we discuss dynamics regarding the instructor's inevitable use of self-disclosure and its impact on the student-instructor relationship and the learning process. Further, we survey the…

  16. Disclosure Pattern among People Living with HIV-AIDS Receiving ...

    African Journals Online (AJOL)

    Background Disclosure of HIV status has been described as a preventive strategy in the transmission of HIV among sexual partners as well as a necessary step for PLWHA to receive necessary support from family members and the community. The study was undertaken to determine the pattern and rates of disclosure ...

  17. Disclosure control using partially synthetic data for large-scale health surveys, with applications to CanCORS.

    Science.gov (United States)

    Loong, Bronwyn; Zaslavsky, Alan M; He, Yulei; Harrington, David P

    2013-10-30

    Statistical agencies have begun to partially synthesize public-use data for major surveys to protect the confidentiality of respondents' identities and sensitive attributes by replacing high disclosure risk and sensitive variables with multiple imputations. To date, there are few applications of synthetic data techniques to large-scale healthcare survey data. Here, we describe partial synthesis of survey data collected by the Cancer Care Outcomes Research and Surveillance (CanCORS) project, a comprehensive observational study of the experiences, treatments, and outcomes of patients with lung or colorectal cancer in the USA. We review inferential methods for partially synthetic data and discuss selection of high disclosure risk variables for synthesis, specification of imputation models, and identification disclosure risk assessment. We evaluate data utility by replicating published analyses and comparing results using original and synthetic data and discuss practical issues in preserving inferential conclusions. We found that important subgroup relationships must be included in the synthetic data imputation model, to preserve the data utility of the observed data for a given analysis procedure. We conclude that synthetic CanCORS data are suited best for preliminary data analyses purposes. These methods address the requirement to share data in clinical research without compromising confidentiality. Copyright © 2013 John Wiley & Sons, Ltd.

  18. Spatial patterns of carbon, biodiversity, deforestation threat, and REDD+ projects in Indonesia

    Science.gov (United States)

    Murray, Josil P; Grenyer, Richard; Wunder, Sven; Raes, Niels; Jones, Julia PG

    2015-01-01

    There are concerns that Reduced Emissions from Deforestation and forest Degradation (REDD+) may fail to deliver potential biodiversity cobenefits if it is focused on high carbon areas. We explored the spatial overlaps between carbon stocks, biodiversity, projected deforestation threats, and the location of REDD+ projects in Indonesia, a tropical country at the forefront of REDD+ development. For biodiversity, we assembled data on the distribution of terrestrial vertebrates (ranges of amphibians, mammals, birds, reptiles) and plants (species distribution models for 8 families). We then investigated congruence between different measures of biodiversity richness and carbon stocks at the national and subnational scales. Finally, we mapped active REDD+ projects and investigated the carbon density and potential biodiversity richness and modeled deforestation pressures within these forests relative to protected areas and unprotected forests. There was little internal overlap among the different hotspots (richest 10% of cells) of species richness. There was also no consistent spatial congruence between carbon stocks and the biodiversity measures: a weak negative correlation at the national scale masked highly variable and nonlinear relationships island by island. Current REDD+ projects were preferentially located in areas with higher total species richness and threatened species richness but lower carbon densities than protected areas and unprotected forests. Although a quarter of the total area of these REDD+ projects is under relatively high deforestation pressure, the majority of the REDD+ area is not. In Indonesia at least, first-generation REDD+ projects are located where they are likely to deliver biodiversity benefits. However, if REDD+ is to deliver additional gains for climate and biodiversity, projects will need to focus on forests with the highest threat to deforestation, which will have cost implications for future REDD+ implementation. Los Patrones Espaciales

  19. Latent-Trait Latent-Class Analysis of Self-Disclosure in the Work Environment

    Science.gov (United States)

    Maij-de Meij, Annette M.; Kelderman, Henk; van der Flier, Henk

    2005-01-01

    Based on the literature about self-disclosure, it was hypothesized that different groups of subjects differ in their pattern of self-disclosure with respect to different areas of social interaction. An extended latent-trait latent-class model was proposed to describe these general patterns of self-disclosure. The model was used to analyze the data…

  20. CodeArmor : Virtualizing the Code Space to Counter Disclosure Attacks

    NARCIS (Netherlands)

    Chen, Xi; Bos, Herbert; Giuffrida, Cristiano

    2017-01-01

    Code diversification is an effective strategy to prevent modern code-reuse exploits. Unfortunately, diversification techniques are inherently vulnerable to information disclosure. Recent diversification-aware ROP exploits have demonstrated that code disclosure attacks are a realistic threat, with an

  1. Strategic implications of voluntary disclosure and the application of the legitimacy theory

    Directory of Open Access Journals (Sweden)

    Belle Selene Xia

    2016-10-01

    Full Text Available A broad and in-depth review of voluntary disclosure, as the consequential reflection of corporate governance, provides alternative explanations for some the research results discussed in the traditional literature. With regard to the implications of the information asymmetry and the agency theory on voluntary disclosure, we see that the correlation of such is not absolute. In this paper, our understanding in the subject matter is deepened, as we evaluate the various dimensions of corporate disclosure both from a theoretical and an empirical point of view. We discuss the strategic effects as well as the incentives behind corporate disclosure while mirroring the disclosure theory to the legitimacy theory in real life business settings. As we discuss the potential conflicts and drawbacks that researchers and practitioners may have encountered in their previous research, we have discovered that many fundamental research questions related to voluntary disclosure have, in fact, remain unanswered as a result of mixed interpretations. Finally, we propose directions for future research, and subsequently open new research arena to be tested by further research.

  2. Financial Conflicts of Interest, Disclosure, and Academic Discipline.

    Science.gov (United States)

    Bruton, Samuel V; Sacco, Donald F; Didlake, Ralph

    2016-04-01

    Peer assessments of researchers' financial conflicts of interest (FCOIs) are crucial to effective FCOI management. We sought to determine how academics perceive FCOI disclosure and whether their perceptions vary depending on discipline and educational backgrounds. Participants (faculty and staff members from a multi-disciplinary academic medical center) responded to a questionnaire involving 10 hypothetical scenarios in which researchers either disclosed or failed to disclose a financial conflict (between-participants manipulation). Participants viewed disclosure as important and believed that researchers' objectivity would be affected by undisclosed FCOIs. In contrast to non-physicians, physicians showed greater recognition that the existence of an FCOI does not depend on its disclosure. This suggests that physicians are relatively well informed about FCOIs, which is likely attributable to more education about them. © The Author(s) 2016.

  3. Assessing the value relevance of current mandatory business model disclosures

    DEFF Research Database (Denmark)

    Schaper, Stefan; Nielsen, Christian; Simoni, Lorenzo

    the model developed by Ohlson (1995). Our results show no significant association between BM disclosure and share prices. The main reason behind this finding can be associated with the low level of disclosure (i.e. the low number of value drivers disclosed on average) by companies as part of their BM......Recent regulations have introduced the requirement for large companies to disclose information about their business model (BM) in the annual reports. The objective of these disclosures is to allow external users to understand better how companies create, deliver and capture value. This study aims...... reports. Ad-hoc created disclosure indexes are based on the taxonomy of business model (BM) configurations developed by Taran et al. (2016) as well as complemented by a frame of reference based on the nice BM canvas elements from Osterwalder and Pigneur (2010). After the classification of companies...

  4. Public financial institutions and the low carbon transition: five case studies on low-carbon infrastructure and project investment. Environment working paper No. 72:

    International Nuclear Information System (INIS)

    Cochran, Ian; Hubert, Romain; Marchal, Virginie; Youngman, Robert; Rus, Katerina; Baker, Jade; Kynaston, Jane

    2014-01-01

    Public financial institutions (PFIs) are well-positioned to act as a key leverage point for governments' efforts to mobilise private investment in low-carbon projects and infrastructure. The study identifies the tools, instruments and approaches used by five PFIs to directly support and scale-up domestic private sector investment in sustainable transport, energy-efficiency and renewable energy in OECD countries. Between 2010-2012, these five institutions - Group Caisse des Depots in France, KfW Bankengruppe in Germany, the UK Green Investment Bank, the European Investment Bank, and the European Bank for Reconstruction and Development - have provided over 100 billion euros of equity investment and financing for energy efficiency, renewable energy and sustainable transport projects. They use both traditional and innovative approaches to link low-carbon projects with finance through enhancing access to capital; facilitating risk reduction and sharing; improving the capacity of market actors; and shaping broader market practices and conditions. (authors)

  5. (What) do you believe?: Therapist spiritual/religious/non-religious self-disclosure.

    Science.gov (United States)

    Magaldi, Danielle; Trub, Leora

    2018-05-01

    Spiritual/religious/non-religious (S/R/N) identity development is often neglected in psychotherapy training and represents an area where psychotherapists feel they lack competence. Such feelings can become even more pronounced when it comes to S/R/N self-disclosure. This study explores the decisions therapists make regarding self-disclosure, which impacts the psychotherapy process. This grounded theory study explores psychotherapists' S/R/N self-disclosure based on qualitative interviews with 21 psychotherapists representing varied theoretical orientations and spiritual, religious, atheist, and agnostic backgrounds. Findings reveal that while some self-disclosure happens on an explicit level, more often psychotherapists find implicit ways to share S/R/N aspects of the self for purposes of enhancing the therapeutic alliance and to convey openness. Psychotherapists also attempt to avoid the topic altogether, either to protect the therapeutic relationship or because of unresolved S/R/N identity in the therapist. Developing skills related to S/R/N self-disclosure represents an important aspect of multicultural competence, which can impact clients' feelings of safety and comfort discussing their own S/R/N identity. This capacity is strongly influenced by the therapist's self-awareness regarding S/R/N identity. Suggestions for engaging S/R/N identity and disclosure in supervisory experiences and academic preparation are discussed.

  6. Board characteristics and corporate social responsibility disclosure in the Jordanian banks

    Directory of Open Access Journals (Sweden)

    Mohammad Ahid Ghabayen

    2016-02-01

    Full Text Available This paper aims to examine the impact of board characteristics on the level of corporate social responsibility disclosure (CSRD in the Jordanian banking sector for a sample of 147 banks/years during a period of 10 years (2004-2013. A checklist consisting of 100 items is developed to measure the disclosure level and the result indicates a relatively low level of disclosure in Jordanian banks. Multiple regression analysis is employed to examine the developed hypotheses. The results indicated that the larger board size and higher level of disclosure are correlated. However, low level of disclosure is associated to higher proportion of independent directors and institutional directors. In addition, female director is found to negatively affect the level of disclosure. This study has filled some of the previous studies’ gaps; the study is conducted in a new business environment. Besides, previous CSRD’s studies have not considered some of the board characteristics such as institutional directors. Thus this study investigates their impacts on the level of CSRD. In addition, this study provides some guidelines for the future works. Furthermore, the findings of this study might be interested to several groups of shareholders and stakeholders such as government, regulators, potential investors and CSR agencies.

  7. Spending Disclosure - Fiscal Year 2012

    Data.gov (United States)

    Montgomery County of Maryland — The purpose of this Spending Disclosure Fiscal Year 12 dataset is to allow the public to search and view summary information on payments made to recipients (referred...

  8. Site productivity and forest carbon stocks in the United States: Analysis and implications for forest offset project planning

    Science.gov (United States)

    Coeli M. Hoover; James E. Smith

    2012-01-01

    The documented role of United States forests in sequestering carbon, the relatively low cost of forest-based mitigation, and the many co-benefits of increasing forest carbon stocks all contribute to the ongoing trend in the establishment of forest-based carbon offset projects. We present a broad analysis of forest inventory data using site quality indicators to provide...

  9. 12 CFR 615.5250 - Disclosure requirements for borrower stock.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Disclosure requirements for borrower stock. 615... Disclosure requirements for borrower stock. (a) For sales of borrower stock, which for this subpart means... an at-risk investment and not a compensating balance; (ii) That the equity is retireable only at the...

  10. 16 CFR 23.22 - Disclosure of treatments to gemstones.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Disclosure of treatments to gemstones. 23.22... JEWELRY, PRECIOUS METALS, AND PEWTER INDUSTRIES § 23.22 Disclosure of treatments to gemstones. It is unfair or deceptive to fail to disclose that a gemstone has been treated if: (a) The treatment is not...

  11. Mental illness stigma and disclosure: consequences of coming out of the closet.

    Science.gov (United States)

    Bos, Arjan E R; Kanner, Daphne; Muris, Peter; Janssen, Birgit; Mayer, Birgit

    2009-08-01

    The present study investigated disclosure patterns among mental health consumers (N = 500) and examined the relationships among disclosure, perceived stigmatization, perceived social support, and self-esteem. Results suggest that selective disclosure optimizes social support and limits stigmatization. Perceived stigmatization has a detrimental impact on self-esteem, especially for those who are relatively open about their mental disorder.

  12. Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-03-01

    Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

  13. Corporate governance, cultural factors and voluntary disclosure: Evidence from selected companies in Bangladesh

    Directory of Open Access Journals (Sweden)

    M. Akhtaruddin

    2012-01-01

    Full Text Available This research aims to test empirically the relationship between corporate governance, cultural factors and voluntary disclosure by the listed companies in Bangladesh. The corporate governance factors examined are proportion of independent non-executive directors (INDs, board leadership structure, management ownership, board size and audit committee size. The extent of voluntary disclosure level is measured using 68 items of information. Data are taken from annual reports of the listed companies in Bangladesh. The result shows a positive association between board size, board leadership structure, audit committee size and voluntary disclosure. However, no evidence is found to support the contention that independent directors are associated with increased disclosure, consistent with previous studies. Higher education of the CEO and CFO is positively related to the level of voluntary disclosure. The result also indicates that the extent of voluntary disclosures is negatively associated with a higher management ownership.

  14. Depression and HIV Serostatus Disclosure to Sexual Partners Among Newly HIV-Diagnosed Men Who Have Sex with Men.

    Science.gov (United States)

    Abler, Laurie; Sikkema, Kathleen J; Watt, Melissa H; Hansen, Nathan B; Wilson, Patrick A; Kochman, Arlene

    2015-10-01

    HIV disclosure to sexual partners facilitates joint decision-making and risk reduction strategies for safer sex behaviors, but disclosure may be impacted by depression symptoms. Disclosure is also associated with disclosure self-efficacy, which in turn may also be influenced by depressive symptoms. This study examined the relationship between depression and HIV disclosure to partners following diagnosis among men who have sex with men (MSM), mediated by disclosure self-efficacy. Newly HIV-diagnosed MSM (n=92) who reported sexual activity after diagnosis completed an assessment soon after diagnosis which measured depressive symptoms, and another assessment within 3 months of diagnosis that measured disclosure self-efficacy and disclosure. Over one-third of the sample reported elevated depressive symptoms soon after diagnosis and equal proportions (one-third each) disclosed to none, some, or all partners in the 3 months after diagnosis. Depressive symptoms were negatively associated with disclosure self-efficacy and disclosure to partners, while disclosure self-efficacy was positively associated with disclosure. Disclosure self-efficacy partially mediated the relationship between depression and disclosure, accounting for 33% of the total effect. These findings highlight the importance of addressing depression that follows diagnosis to enhance subsequent disclosure to sexual partners.

  15. Supervisor self-disclosure: balancing the uncontrollable narcissist with the indomitable altruist.

    Science.gov (United States)

    Ladany, Nicholas; Walker, Jessica A

    2003-05-01

    The purpose of this article is to provide supervisors with a framework to determine the effectiveness of self-disclosure in supervision. We posit how self-disclosures can be both memorable to the trainee and facilitative of supervision process and outcome, specifically the supervisory working alliance, trainee disclosure, and trainee edification. Case examples based on the literature and our own personal experiences are offered to illustrate the models' applicability. Copyright 2003 Wiley Periodicals, Inc.

  16. Young men's perspectives on family support and disclosure of same-sex attraction.

    Science.gov (United States)

    Carpineto, Julie; Kubicek, Katrina; Weiss, George; Iverson, Ellen; Kipke, Michele D

    2008-06-01

    Young men who have sex with men (YMSM) face myriad challenges when deciding to disclose their sexual orientation to family members. Key to this decision is consideration of how disclosure may influence the support they receive from family. This paper explores a diverse sample of YMSM's (N = 43) perspectives on disclosure of their same-sex attractions to key family members and its impact on family support. Several stages/categories of disclosure are described and some YMSM seemed to continue to move between categories. Additionally, relationships after disclosure included negotiations between the expression of their sexual orientation and the maintenance of family support.

  17. Important accounting issues for carbon dioxide capture and storage projects under the UNFCCC

    International Nuclear Information System (INIS)

    Haefeli, S.; Bosi, M.; Philibert, C.

    2005-01-01

    Carbon dioxide capture and storage (CCS) provides options for making continued use of fossil fuels more compatible with pollution abatement policies. This paper evaluated policy issues related to CCS, with particular focus on the geological sequestration of carbon dioxide (CO 2 ) into geological storage sites. Before any carbon dioxide (CO 2 ) CCS activities can be included in the portfolio of climate change mitigation activities, several issues need to be resolved such as the development of appropriate accounting and baselines rules and monitoring modalities. Guidance and policies on baselines and the accounting of emission reductions are critical to ensure that CCS projects can benefit from CO 2 markets and are recognized under various mitigation schemes. This paper examined the major issues that should considered along with changes to current accounting approaches. Issues that need to be addressed in order to prepare national inventories for the inclusion of CCS under the United Nations Framework Convention on Climate Change (UNFCCC) and emission reduction schemes such as the European greenhouse gas emissions trading scheme were first presented, followed by an examination of CCS issues under project-based mechanisms such as the Kyoto Protocol's Clean Development Mechanism. The importance of clear definitions and monitoring guidelines for the proper accounting of CCS were also highlighted. 12 refs., 2 figs

  18. Materiality disclosures in statutory auditing : a Maltese perspective

    OpenAIRE

    Baldacchino, Peter J.; Tabone, Norbert; Demanuele, Ryan;

    2017-01-01

    Materiality is a fundamental auditing concept. The determination and application of materiality in the conduct of an external audit is regulated by International Standards on Auditing. This paper analysed the benefits and drawbacks of materiality disclosures in Maltese statutory auditing from the perspective of Maltese auditors, whilst measuring and explaining their resistance to such disclosures. A mixed-methods research design was adopted whereby data was collected from Maltese auditors fir...

  19. Anatomy of an incident disclosure: the importance of dialogue.

    Science.gov (United States)

    Iedema, Rick; Allen, Suellen

    2012-10-01

    Disclosure of health care incidents to patients and family members, as an ethical imperative, is becoming increasingly prevalent. The experiences of a woman whose husband died forms the basis for a case study of how she and her family and friends were able to renegotiate clinicians' understandings of what had gone wrong and influence their views of what needed to be done in response. The case was constructed in late 2010 using the replicated single-case approach, which involved repeated checking and correcting details of an interview with the patient's wife. Her husband, diagnosed with multiple myeloma in 2006, was hospitalized in January 2009 following a hip replacement. While in the hospital, he received a vasopressin overdose. He died in February 2009. THE DISCLOSURE PROCESS: The basis of the disclosure was the drug error, yet the patient's wife informed the caller (the head of the ICU), "You've got a greater problem than a drug error... you've got a massive, big communication problem here." The disclosure process, which unfolded in a series of phone calls and meetings, enabled the patient's wife and her family not only to ask questions but to put forward their knowledge, views, and concerns, and it moved from "disclosing an incident" (the vasopressin overdose) to addressing repeated communication failures and inappropriate behaviors. As a result, the disclosure process became a genuine dialogue that informed the clinicians as much as the family. This case study expands our understanding of what is possible as part of disclosure communication. Patients and family members can and should play a critical role in quality improvement and patient safety, given their knowledge and questions about the trajectory of care and their passion for ensuring that similar incidents do not recur to harm others.

  20. Risk disclosure and the recruitment of oocyte donors: are advertisers telling the full story?

    Science.gov (United States)

    Alberta, Hillary B; Berry, Roberta M; Levine, Aaron D

    2014-01-01

    This study analyzes 435 oocyte donor recruitment advertisements to assess whether entities recruiting donors of oocytes to be used for in vitro fertilization (IVF) procedures include a disclosure of risks associated with the donation process in their advertisements. Such disclosure is required by the self-regulatory guidelines of the American Society for Reproductive Medicine (ASRM) and by law in California for advertisements placed in the state. We find very low rates of risk disclosure across entity types and regulatory regimes, although risk disclosure is more common in advertisements placed by entities subject to ASRM's self-regulatory guidelines. Advertisements placed in California are more likely to include risk disclosure, but disclosure rates are still quite low. California-based entities advertising outside the state are more likely to include risk disclosure than non-California entities, suggesting that California's law may have a modest "halo effect." Our results suggest that there is a significant ethical and policy problem with the status quo in light of the known and unknown risks of oocyte donation and the importance of risk disclosure to informed consent in the context of oocyte donation. © 2014 American Society of Law, Medicine & Ethics, Inc.

  1. Carbon Dioxide Physiological Forcing Dominates Projected Eastern Amazonian Drying

    Science.gov (United States)

    Richardson, T. B.; Forster, P. M.; Andrews, T.; Boucher, O.; Faluvegi, G.; Fläschner, D.; Kasoar, M.; Kirkevâg, A.; Lamarque, J.-F.; Myhre, G.; Olivié, D.; Samset, B. H.; Shawki, D.; Shindell, D.; Takemura, T.; Voulgarakis, A.

    2018-03-01

    Future projections of east Amazonian precipitation indicate drying, but they are uncertain and poorly understood. In this study we analyze the Amazonian precipitation response to individual atmospheric forcings using a number of global climate models. Black carbon is found to drive reduced precipitation over the Amazon due to temperature-driven circulation changes, but the magnitude is uncertain. CO2 drives reductions in precipitation concentrated in the east, mainly due to a robustly negative, but highly variable in magnitude, fast response. We find that the physiological effect of CO2 on plant stomata is the dominant driver of the fast response due to reduced latent heating and also contributes to the large model spread. Using a simple model, we show that CO2 physiological effects dominate future multimodel mean precipitation projections over the Amazon. However, in individual models temperature-driven changes can be large, but due to little agreement, they largely cancel out in the model mean.

  2. Compliance with Segment Disclosure Initiatives

    DEFF Research Database (Denmark)

    Arya, Anil; Frimor, Hans; Mittendorf, Brian

    2013-01-01

    Regulatory oversight of capital markets has intensified in recent years, with a particular emphasis on expanding financial transparency. A notable instance is efforts by the Financial Accounting Standards Board that push firms to identify and report performance of individual business units...... (segments). This paper seeks to address short-run and long-run consequences of stringent enforcement of and uniform compliance with these segment disclosure standards. To do so, we develop a parsimonious model wherein a regulatory agency promulgates disclosure standards and either permits voluntary...... by increasing transparency and leveling the playing field. However, our analysis also demonstrates that in the long run, if firms are unable to use discretion in reporting to maintain their competitive edge, they may seek more destructive alternatives. Accounting for such concerns, in the long run, voluntary...

  3. Gender differences in online and offline self-disclosure in pre-adolescence and adolescence

    NARCIS (Netherlands)

    Valkenburg, P.M.; Sumter, S.R.; Peter, J.

    2011-01-01

    Although there is developmental research on the prevalence of offline self-disclosure in pre-adolescence and adolescence, it is still unknown (a) how boys’ and girls’online self-disclosure develops in this period and (b) how online and offline self-disclosure interact with each other. We formulated

  4. Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

    Directory of Open Access Journals (Sweden)

    Terri Trireksani

    2016-04-01

    Full Text Available Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure.

  5. A voxel-based morphometry study of regional gray and white matter correlate of self-disclosure.

    Science.gov (United States)

    Wang, ShanShan; Wei, DongTao; Li, WenFu; Li, HaiJiang; Wang, KangCheng; Xue, Song; Zhang, Qinglin; Qiu, Jiang

    2014-01-01

    Self-disclosure is an important performance in human social communication. Generally, an individual is likely to have a good physical and mental health if he is prone to self-disclosure under stressful life events. However, as for now, little is known about the neural structure associated with self-disclosure. Therefore, in this study, we used voxel-based morphometry to explore regional gray matter volume (rGMV) and white matter volume (rWMV) associated with self-disclosure measured by the Jourard Self-disclosure Questionnaire in a large sample of college students. Results showed that individual self-disclosure was significantly and positively associated with rGMV of the left postcentral gyrus, which might be related to strengthen individual's ability of body feeling; while self-disclosure was significantly and negatively associated with rGMV of the right orbitofrontal cortex (OFC), which might be involved in increased positive emotion experience seeking (intrinsically rewarding). In addition, individual self-disclosure was also associated with smaller rWMV in the right inferior parietal lobule (IPL). These findings suggested a biological basis for individual self-disclosure, distributed across different gray and white matter areas of the brain.

  6. Credit risk disclosure in the annual financial statements of Bulgarian banks

    OpenAIRE

    Anita Atanassova; Nadezhda Popova-Yosifova

    2018-01-01

    The paper analyzes the credit risk disclosure in the annual financial statements of Bulgarian banks for 2015 and 2016. Banks are ranked according to the level of credit risk disclosure, in accordance with the requirements of international accounting regulations and in relation to financial and regulatory ratios linked to capital adequacy. As a result of the conducted empirical study, it is concluded that banks' management is not particularly inclined to make full disclosures and actively to d...

  7. Disclosure of electricity products--lessons from consumer research as guidance for energy policy

    International Nuclear Information System (INIS)

    Markard, Jochen; Holt, Edward

    2003-01-01

    In this article we compare recent findings from focus group research on electricity information disclosure in Switzerland with consumer research in the US. On the basis of the results, we provide an overview of disclosure schemes in the US and in Europe. Our aim is to summarize the key issues of electricity disclosure from a residential customer's point of view and to underline the potential of consumer research for energy policy making. The results are as follows: Consumer preferences for electricity disclosure are very similar in Switzerland and the US. There is a basic demand for trustworthy information and market transparency. Consumers want to compare electricity products with regard to price, generation sources, and environmental and contractual attributes. Thus, the disclosure of critical information is important to improve competition by increasing consumer confidence in their ability to choose among electricity offerings. Even more, electricity disclosure is a key element of consumer protection in general, and is a useful educational tool in regulated electricity markets

  8. Analytic neutrality, anonymity, abstinence, and elective self-disclosure.

    Science.gov (United States)

    Shill, Merton A

    2004-01-01

    Recent contributions to the psychoanalytic literature propose new ways of understanding analytic neutrality, anonymity, abstinence, and self-disclosure. They advocate elective self-disclosure by the analyst as an antidote to the allegedly game-playing quality of transference and resistance analysis. The analytic relationship, they assert, becomes unreal when attempts are made to observe the principles of neutrality and abstinence. Both are seen as ill-conceived because of the irreducible subjectivity and unwarranted authority of the analyst. These relational and interactional views are criticized because (1) they ignore the fact that transference and resistance analysis have from Freud onward been accepted as minimal criteria qualifying a clinical process as psychoanalytic; (2) elective self-disclosure carries metapsychological implications dismissing not only Freud's theory of motivation but motivation as a basic feature of human personality; (3) they do not recognize interpersonal relations as mental events and so do not consider the ego's ability to create intrapsychic representations of object relations; (4) elective self-disclosures within the empathic parameters of the analytic situation are themselves unreal compared to the reality of the patient's experience with other objects. Abstinence and neutrality as ideals facilitate maintenance of an internal holding environment or container for the analyst's countertransference.

  9. The Relationship between Social Visibility and CSR Disclosure

    Directory of Open Access Journals (Sweden)

    Waris Ali

    2018-03-01

    Full Text Available The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors.

  10. Author disclosure of conflict of interest in vascular surgery journals.

    Science.gov (United States)

    Forbes, Thomas L

    2011-09-01

    Advances in vascular surgery are increasingly technology-driven, and the relationships between surgeons and the medical device industry can be complex. This study reviewed conflict of interest (COI) disclosure in the vascular surgery journals regarding several selected technology-driven topics, including endovascular stent grafts (EV), carotid artery stenting (CAS), and peripheral arterial interventions (PI), to suggest further directions. Authors' COI disclosures were reviewed from all clinical papers published in 2008 and 2009 in each of six vascular surgery journals, and pertaining to three selected topics (EV, CAS, and PI). Rate of COI disclosure was evaluated as a function of journal, topic, article type (randomized trial, case series, case report, review, or meta-analysis), and authors' region of origin. Secondarily, consistency of authors' disclosure was evaluated by reviewing papers by the same author and of the same topic. Six hundred thirty-five papers were reviewed from the six journals. A COI was declared in 125 (19.7%) of these papers. This rate differed between journals (range, 3.2%-34.1%; P journals (46.9%), or in the same journal (25%). Rates of disclosure of COI, and inconsistencies in disclosure in the vascular surgery literature are at least partially due to differences in journals' reporting policies, while a smaller proportion of these inconsistencies are due to individual author behavior. Journals should adopt a consistent requirement for a separate COI declaration where all relevant financial arrangements are disclosed. Copyright © 2011 Society for Vascular Surgery. Published by Mosby, Inc. All rights reserved.

  11. Strategic Disclosure of Demand Information by Duopolists

    DEFF Research Database (Denmark)

    Jansen, Jos; Pollak, Andreas

    We study the strategic disclosure of demand information and product-market strategies of duopolists. In a setting where firms may fail to receive information, we show that firms selectively disclose information in equilibrium in order to influence their competitor's product-market strategy....... Subsequently, we analyze the firms' behavior in a laboratory experiment. We find that subjects often use selective disclosure strategies, and this finding appears to be robust to changes in the information structure, the mode of competition, and the degree of product-market conduct that is largely consistent...

  12. Strategy disclosure reporting trends in South Africa: A 2010–2011 ...

    African Journals Online (AJOL)

    Strategy disclosure through integrated reporting relates to a firm's transparency and ... of measuring strategy disclosure levels using multiple baseline perspectives. ... (Baseline 1), a strategic architecture framework (Baseline 2) and a business ...

  13. Using Qualitative Methods to Explore Non-Disclosure: The Example of Self-Injury

    Directory of Open Access Journals (Sweden)

    Jo Borrill PhD

    2012-09-01

    Full Text Available Attempts to investigate non-disclosure are hampered by the very aspect being examined, namely an unwillingness to disclose non-disclosure. Although qualitative interviews may be considered to be an appropriate method for in-depth exploration of personal experiences, a lack of anonymity and the desire to conform to what is perceived to be socially acceptable limit its application in sensitive research. The current study, using a qualitative approach, addresses non-disclosure in the context of non-suicidal self-injury. Twenty-five young adults from diverse cultural backgrounds were interviewed in depth about their perceptions of self-injury, without the researchers asking directly whether the participants had ever self-harmed. Two techniques were used to enhance discussion within the qualitative interview: participants were invited to (a discuss three hypothetical scenarios and (b explore alternative interpretations of statistical data on patterns of self-harm. Key themes emerged regarding disclosure, gender issues, and culturally shaped concerns about the consequences of disclosure. The contributions of each element of the interview to understanding participants' perceptions are highlighted and alternative methodological approaches for examining disclosure are discussed.

  14. 6 CFR 29.8 - Disclosure of Protected Critical Infrastructure Information.

    Science.gov (United States)

    2010-01-01

    ... 6 Domestic Security 1 2010-01-01 2010-01-01 false Disclosure of Protected Critical Infrastructure... PROTECTED CRITICAL INFRASTRUCTURE INFORMATION § 29.8 Disclosure of Protected Critical Infrastructure... Infrastructure Protection, or either's designee may choose to provide or authorize access to PCII under one or...

  15. Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan

    Directory of Open Access Journals (Sweden)

    Sutiyok Sutiyok

    2016-03-01

    Full Text Available The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchange in 2011-2012. Disclosure checklist from Bapepam LK is used to identify the mandatory disclosure items. The items are adjusted to GAAP applicable in Indonesia. The results of this study indicates that the total number of meetings of the Board of Commissioners and Board of Commissioners have significant effect on the level of the compliance of the mandatory disclosure convergence with IFRS. However, the number of audit committee have no influence on the level of mandatory disclosure compliance convergence IFRS.

  16. Learning Through Experience: Influence of Formal and Informal Training on Medical Error Disclosure Skills in Residents.

    Science.gov (United States)

    Wong, Brian M; Coffey, Maitreya; Nousiainen, Markku T; Brydges, Ryan; McDonald-Blumer, Heather; Atkinson, Adelle; Levinson, Wendy; Stroud, Lynfa

    2017-02-01

    Residents' attitudes toward error disclosure have improved over time. It is unclear whether this has been accompanied by improvements in disclosure skills. To measure the disclosure skills of internal medicine (IM), paediatrics, and orthopaedic surgery residents, and to explore resident perceptions of formal versus informal training in preparing them for disclosure in real-world practice. We assessed residents' error disclosure skills using a structured role play with a standardized patient in 2012-2013. We compared disclosure skills across programs using analysis of variance. We conducted a multiple linear regression, including data from a historical cohort of IM residents from 2005, to investigate the influence of predictor variables on performance: training program, cohort year, and prior disclosure training and experience. We conducted a qualitative descriptive analysis of data from semistructured interviews with residents to explore resident perceptions of formal versus informal disclosure training. In a comparison of disclosure skills for 49 residents, there was no difference in overall performance across specialties (4.1 to 4.4 of 5, P  = .19). In regression analysis, only the current cohort was significantly associated with skill: current residents performed better than a historical cohort of 42 IM residents ( P  formal (workshops, morbidity and mortality rounds) and informal (role modeling, debriefing) activities in preparation for disclosure in real-world practice. Residents across specialties have similar skills in disclosure of errors. Residents identified role modeling and a strong local patient safety culture as key facilitators for disclosure.

  17. To tell or not to tell: Negotiating disclosure for people living with HIV ...

    African Journals Online (AJOL)

    From weighing up other people's reactions, to being concerned about the effect of their disclosure on their disclosure targets, to concealing one's status to evade untoward negative reactions towards themselves. Further, negotiating one's disclosure is not only about to whom or how to disclose, it also means finding good ...

  18. Market Risk Disclosures: A Comparison between Companies in Japan and China

    OpenAIRE

    Xie, Shaomin; Nissan, Samir; Okada, Hiromasa

    2012-01-01

    This paper presents a comparative analysis of market risk disclosure by Japanese and Chinese companies whose stocks are traded on New York Stock Exchange (NYSE) as American Depository Receipts (ADRs) as well as on stock exchange of their own home country. All the companies selected in this study made quantitative disclosures on Item 11 in their 20-F reports to the U.S. Securities and Exchange Commission (SEC).However, in Japan, only two companies made quantitative disclosures outside the fina...

  19. Visual gut punch: persuasion, emotion, and the constitutional meaning of graphic disclosure.

    Science.gov (United States)

    Goodman, Ellen P

    2014-01-01

    The ability of government to "nudge" with information mandates, or merely to inform consumers of risks, is circumscribed by First Amendment interests that have been poorly articulated. New graphic cigarette warning labels supplied courts with the first opportunity to assess the informational interests attending novel forms of product disclosures. The D.C. Circuit enjoined them as unconstitutional, compelled by a narrative that the graphic labels converted government from objective informer to ideological persuader, shouting its warning to manipulate consumer decisions. This interpretation will leave little room for graphic disclosure and is already being used to challenge textual disclosure requirements (such as county-of-origin labeling) as unconstitutional. Graphic warning and the increasing reliance on regulation-by-disclosure present new free speech quandaries related to consumer autonomy, state normativity, and speaker liberty. This Article examines the distinct goals of product disclosure requirements and how those goals may serve to vindicate, or to frustrate, listener interests. I argue that many disclosures, and especially warnings, are necessarily both normative and informative, expressing value along with fact. It is not the existence of a norm that raises constitutional concern but rather the insistence on a controversial norm. Turning to the means of disclosure, this Article examines how emotional and graphic communication might change the constitutional calculus. Using autonomy theory and the communications research on speech processing, I conclude that disclosures do not bypass reason simply by reaching for the heart. If large graphic labels are unconstitutional, it will be because of undue burden on the speaker, not because they are emotionally powerful. This Article makes the following distinct contributions to the compelled commercial speech literature: critiques the leading precedent, Zauderer v. Office of Disciplinary Counsel, from a consumer

  20. The role of enacted stigma in parental HIV disclosure among HIV-infected parents in China.

    Science.gov (United States)

    Qiao, Shan; Li, Xiaoming; Zhou, Yuejiao; Shen, Zhiyong; Tang, Zhenzhu; Stanton, Bonita

    2015-01-01

    Existing studies have delineated that HIV-infected parents face numerous challenges in disclosing their HIV infection to the children ("parental HIV disclosure"), and practices of parental HIV disclosure vary with individual characteristics, family contexts, and social environment. Using cross-sectional data from 1254 HIV-infected parents who had children aged 5-16 years in southwest China, the current study examined the association of parental HIV disclosure with mental health and medication adherence among parents and explored the possible effect of enacted stigma on such association. Multivariate analysis of variance revealed that parents who had experienced disclosure to children reported higher level enacted stigma, worse mental health conditions, and poorer medication adherence. Enacted stigma partially mediated the associations between disclosure and both mental health and medication adherence after controlling basic background characteristics. Our findings highlight the importance of providing appropriate disclosure-related training and counseling service among HIV-infected parents. In a social setting where HIV-related stigma is still persistent, disclosure intervention should address and reduce stigma and discrimination in the practice of parental HIV disclosure.

  1. Disclosure Regulation in Duopoly Markets: Proprietary Costs and Social Welfare

    NARCIS (Netherlands)

    Suijs, J.P.M.; Wielhouwer, J.L.

    2014-01-01

    The argument of proprietary costs is commonly used by firms to object against proposed disclosure regulations. The goal of this paper is to improve our understanding of the welfare consequences of disclosure in duopoly markets and to identify market settings where proprietary costs are a viable

  2. 28 CFR 700.22 - Request for accounting of record disclosures.

    Science.gov (United States)

    2010-07-01

    ... disclosures. (a) An individual may request the Office to provide him with an accounting of those other... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Request for accounting of record disclosures. 700.22 Section 700.22 Judicial Administration OFFICE OF INDEPENDENT COUNSEL PRODUCTION OR...

  3. Disclosure regulation in duopoly markets : Proprietary costs and social welfare

    NARCIS (Netherlands)

    Suijs, J.P.M.; Wielhouwer, J.L.

    2014-01-01

    The argument of proprietary costs is commonly used by firms to object against proposed disclosure regulations. The goal of this paper is to improve our understanding of the welfare consequences of disclosure in duopoly markets and to identify market settings where proprietary costs are a viable

  4. 77 FR 70105 - Delayed Implementation of Certain New Mortgage Disclosures

    Science.gov (United States)

    2012-11-23

    ...-RESPA integrated disclosure requirements in the TILA-RESPA Integration Proposal. One national trade... of information for both of these disclosures.\\6\\ \\5\\ As it stated in the TILA-RESPA Integration... reasons, in the TILA-RESPA Integration Proposal, the Bureau proposed to retain the term ``covered person...

  5. The Effects of Self-Disclosure on Male and Female Perceptions of Individuals Who Stutter.

    Science.gov (United States)

    Byrd, Courtney T; McGill, Megann; Gkalitsiou, Zoi; Cappellini, Colleen

    2017-02-01

    The purpose of this study was to examine the influence of self-disclosure on observers' perceptions of persons who stutter. Participants (N = 173) were randomly assigned to view 2 of 4 possible videos (i.e., male self-disclosure, male no self-disclosure, female self-disclosure, and female no self-disclosure). After viewing both videos, participants completed a survey assessing their perceptions of the speakers. Controlling for observer and speaker gender, listeners were more likely to select speakers who self-disclosed their stuttering as more friendly, outgoing, and confident compared with speakers who did not self-disclose. Observers were more likely to select speakers who did not self-disclose as unfriendly and shy compared with speakers who used a self-disclosure statement. Controlling for self-disclosure and observer gender, observers were less likely to choose the female speaker as friendlier, outgoing, and confident compared with the male speaker. Observers also were more likely to select the female speaker as unfriendly, shy, unintelligent, and insecure compared with the male speaker and were more likely to report that they were more distracted when viewing the videos. Results lend support to the effectiveness of self-disclosure as a technique that persons who stutter can use to positively influence the perceptions of listeners.

  6. Determinants and features of voluntary disclosure in the Chinese stock market

    Directory of Open Access Journals (Sweden)

    Yang Lan

    2013-12-01

    Full Text Available This paper offers in-depth analysis of the determinants and features of voluntary disclosure based on information in the annual reports of 1066 Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges. This extensive sample represents about 80% of all public companies in China. Our findings suggest that voluntary disclosure in China is positively related to firm size, leverage, assets-in-place, and return on equity and is negatively related to auditor type and the level of maturity or sophistication of the intermediary and legal environments. We also find some evidence to suggest a quadratic convex association between state ownership and voluntary disclosure. However, our analysis provides no evidence that extensive disclosure benefits public companies in China in the form of a lower cost of equity.

  7. Gender role attitudes, relationship efficacy, and self-disclosure in intimate relationships.

    Science.gov (United States)

    Horne, Rebecca M; Johnson, Matthew D

    2018-01-01

    Drawing from the intimacy process model and data from 5,042 individuals who remained partnered across Waves 1 and 2 of the German Panel Analysis of Intimate Relationships and Family Dynamics (pairfam), this study examined the contributions of traditional gender role attitudes and relationship efficacy in predicting levels of self-disclosure within an intimate relationship. Independent samples t-tests demonstrated females scored higher than males on self-disclosure and relationship efficacy measures but lower on traditional gender role attitudes. An ordinary least squares regression analysis revealed relationship efficacy was a stronger predictor of self-disclosure compared to traditional gender role attitudes, which were not associated with self-disclosure. The findings suggest attitudes with an interpersonal motivational system may be especially important for setting the intimacy process into motion within an intimate union.

  8. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

    Directory of Open Access Journals (Sweden)

    Zeeshan Mahmood

    2018-01-01

    Full Text Available This research paper aims to understand the impact of corporate governance (CG on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.

  9. Modeling carbon sequestration in afforestation, agroforestry and forest management projects: the CO2FIX V.2 approach

    NARCIS (Netherlands)

    Masera, O.R.; Garza-Caligaris, J.F.; Kanninen, M.; Karjalainen, T.; Liski, J.; Nabuurs, G.J.; Pussinen, A.; Jong de, B.H.J.; Mohren, G.M.J.

    2003-01-01

    The paper describes the Version 2 of the CO2FIX (CO2FIX V.2) model, a user-friendly tool for dynamically estimating the carbon sequestration potential of forest management, agroforesty and afforestation projects. CO2FIX V.2 is a multi-cohort ecosystem-level model based on carbon accounting of forest

  10. A Heuristic Model for Supporting Users’ Decision-Making in Privacy Disclosure for Recommendation

    Directory of Open Access Journals (Sweden)

    Hongchen Wu

    2018-01-01

    Full Text Available Privacy issues have become a major concern in the web of resource sharing, and users often have difficulty managing their information disclosure in the context of high-quality experiences from social media and Internet of Things. Recent studies have shown that users’ disclosure decisions may be influenced by heuristics from the crowds, leading to inconsistency in the disclosure volumes and reduction of the prediction accuracy. Therefore, an analysis of why this influence occurs and how to optimize the user experience is highly important. We propose a novel heuristic model that defines the data structures of items and participants in social media, utilizes a modified decision-tree classifier that can predict participants’ disclosures, and puts forward a correlation analysis for detecting disclosure inconsistences. The heuristic model is applied to real-time dataset to evaluate the behavioral effects. Decision-tree classifier and correlation analysis indeed prove that some participants’ behaviors in information disclosures became decreasingly correlated during item requesting. Participants can be “persuaded” to change their disclosure behaviors, and the users’ answers to the mildly sensitive items tend to be more variable and less predictable. Using this approach, recommender systems in social media can thus know the users better and provide service with higher prediction accuracy.

  11. THE EFFECT OF FIRM CHARACTERISTIC ON INTELLECTUAL CAPITAL DISCLOSURE IN ISLAMIC BANKING: EVIDENCE FROM ASIA

    Directory of Open Access Journals (Sweden)

    Tri Damayanti

    2014-03-01

    Full Text Available This research aims to investigate the relationship between firm’s characteristic (firm size, profitability, leverage, and company age and intellectual capital disclosure. This research also uses control variables such as board size, firm’s audit, and role of duality. Sample in this research are 34 Islamic bank’s annual reports collected by pooled data. Dependent variable in this research is intellectual capital disclosure. Dependent variable is measured by content analysis method. Content analysis is supported by disclosure index that measured variety of intellectual capital disclosure. It is also supported by word count that represented volume of intellectual capital disclosure respectively. Independent variable in this research are firm’s characteristic, consists of firm size, profitability, leverage, and company age. Data are analyzed by using SPSS program 16.00 version. Result of analysis indicates that there exist a significant relationship between variety of intellectual capital disclosure with all firm characteristic except for firm’s size. In other side, there is significant association volume of intellectual capital disclosure with all firm’s characteristic except for profitability. The influence of firm characteristic on intellectual capital mechanism on human, structural, and relational capital disclosure, based on two matrixes, is also explored.Keywords : Firm Characteristic, Intellectual Capital Disclosure, Content Analysis, Islamic Banking

  12. Self-Disclosure and Adults with Learning Disabilities: Practical Ideas about a Complex Process

    Science.gov (United States)

    Gerber, Paul J.; Price, Lynda A.

    2008-01-01

    Self-disclosure for adults with learning disabilities is very complex after the beyond-school years. The issues of invisibility, risk/benefit, and the multiple contexts of adult functioning create many challenges in the process of disclosure. Moreover, self-disclosure, one element of the larger issue of self-determination, is viewed as an entry…

  13. A model for HIV disclosure of a parent’s and/or a child’s illness

    Directory of Open Access Journals (Sweden)

    Grace Gachanja

    2016-02-01

    Full Text Available HIV prevalence in Kenya remains steady at 5.6% for adults 15 years and older, and 0.9% among children aged below 14 years. Parents and children are known to practice unprotected sex, which has implications for continued HIV spread within the country. Additionally, due to increased accessibility of antiretroviral therapy, more HIV-positive persons are living longer. Therefore, the need for HIV disclosure of a parent’s and/or a child’s HIV status within the country will continue for years to come. We conducted a qualitative phenomenological study to understand the entire process of disclosure from the time of initial HIV diagnosis of an index person within an HIV-affected family, to the time of full disclosure of a parent’s and/or a child’s HIV status to one or more HIV-positive, negative, or untested children within these households. Participants were purposively selected and included 16 HIV-positive parents, seven HIV-positive children, six healthcare professionals (physician, clinical officer, psychologist, registered nurse, social worker, and a peer educator, and five HIV-negative children. All participants underwent an in-depth individualized semistructured interview that was digitally recorded. Interviews were transcribed and analyzed in NVivo 8 using the modified Van Kaam method. Six themes emerged from the data indicating that factors such as HIV testing, living with HIV, evolution of disclosure, questions, emotions, benefits, and consequences of disclosure interact with each other and either impede or facilitate the HIV disclosure process. Kenya currently does not have guidelines for HIV disclosure of a parent’s and/or a child’s HIV status. HIV disclosure is a process that may result in poor outcomes in both parents and children. Therefore, understanding how these factors affect the disclosure process is key to achieving optimal disclosure outcomes in both parents and children. To this end, we propose an HIV disclosure model

  14. Disclosing Brand Placements in Movies : Effects of Disclosure Type and Movie Involvement on Attitudes

    NARCIS (Netherlands)

    van Reijmersdal, E.A.

    2016-01-01

    Recently, the European Union has decided that disclosures of brand placement are obligatory. However, the effects of such disclosures remain largely unstudied. Departing from theoretical notions of the persuasion knowledge model, this study examined how different types of disclosures and viewer

  15. Hubungan antara, Self Esteem dengan Self Disclosure pada Saat Chatting di Facebook

    Directory of Open Access Journals (Sweden)

    Novi Nitya Santi

    2017-05-01

    Full Text Available Facebook is an internet based social media that were populer at the moment. The use of sosial media is very populer no exception student. Students communicatem confide and seek information through facebook. Of the activities, appears a phenomenon experienced by students of the symptoms of self esteem and self disclosure. This research aims to determine the relationship between self esteem and self disclosure. The relationship between the level of self esteem with self disclosure while chatting on facebook worth 0,766. Meaning that the reletionship between the level of self esteem with self disclosure is very strong and direct. Where a person who has high self esteem will be able to able to demonstrate self-disclosure are effective in communicating that is: be open, able to empathize, to be positive in the communication process and feel similar to the communication partner. Conversely a low self esteem are less able to express himself well, fear of failure in social relations

  16. Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104

    Directory of Open Access Journals (Sweden)

    Dahlia Sari

    2017-02-01

    Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive. Keywords: Corporate Social Responsibility Disclosure, Environmental Performance, Tax Aggressiveness

  17. Disclosure indices design: does it make a difference?

    Directory of Open Access Journals (Sweden)

    Francisco Bravo Urquiza

    2009-07-01

    Full Text Available Measurement of information disclosed by companies is a complex task. Accounting research usually relies on disclosure indices to obtain a proxy for the information disclosed by companies. However, there is no consensus about the best design for these indices. The purpose of this paper is to investigate if there are significant differences among the indices that are used in disclosure studies. Three indices that measure disclosure of forward-looking information are compared: A “quality index” of a multidimensional nature; a “scope index” designed specifically to measure the scope of information, and a “quantity index” that measures information disclosed exclusively in terms of quantity. Results of the empirical analysis indicate that although the indices are correlated, they have a big impact in the rankings of companies. Evidence against the idea of the irrelevance of the particular index chosen is provided.

  18. Campus Sexual Violence: The Impact of Disclosure on Mental Health

    Science.gov (United States)

    Double, Katelin B.

    2018-01-01

    A mixed methodological approach was used to examine the impact of disclosure characteristics on mental health among individuals who have experienced campus sexual violence occurring at Christian and non-religiously affiliated universities. After completing an online survey, a sample of 97 participants qualified for the study. No disclosure and…

  19. 16 CFR 307.9 - Requirements for disclosure on utilitarian objects.

    Science.gov (United States)

    2010-01-01

    ... utilitarian object with a permanence and durability that is comparable to the permanence and durability of the... objects. 307.9 Section 307.9 Commercial Practices FEDERAL TRADE COMMISSION REGULATIONS UNDER SPECIFIC ACTS... Advertising Disclosures § 307.9 Requirements for disclosure on utilitarian objects. (a) In the case of...

  20. Sharing only parts of me: Selective categorical self-disclosure across internet arenas

    OpenAIRE

    Attrill, A.

    2012-01-01

    Research that has considered how individuals share their personal information in online compared to offline disclosures has often demonstrated heightened and accelerated disclosures in online interactions. Recent work has shown that this acceleration may be more likely to occur for the sharing of superficial self-information in initial general online interactions. This work was extended to explore the reported content of online disclosures in four different Internet arenas, social networkin...

  1. Male self-disclosure of HIV-positive serostatus to sex partners: a review of the literature.

    Science.gov (United States)

    Sullivan, Kathleen M

    2005-01-01

    HIV-positive men face multiple challenges when deciding whether to disclose their serostatus to sex partners. The purpose of this literature review (1996-2004) is to identify valid and reliable research results that identify factors influencing serostatus disclosure to sex partners by men who are HIV-positive. Articles included in the review were identified through an electronic search using pertinent terms related to disclosure to sex partners, followed by a search of references for additional articles. A compilation of research results for 17 articles is presented under the headings of background, contextual, and psychosocial factors influencing disclosure. An analysis of the data suggests that differences in disclosure rates vary based on sex partner factors including serostatus, relationship status, and number of sex partners. Rates of disclosure to primary sex partners ranged from 67% to 88%, suggesting that nearly one third of main sex partners were not disclosed to and were at risk of contracting HIV, whereas a pattern of lower disclosure among casual partners was evident. As the number of sex partners increased, the likelihood of disclosure to all sex partners decreased, ranging from one quarter (25%) to slightly over half (58%). In addition, perceived efficaciousness and positive outcome expectations were the most frequent theoretical constructs embedded in the research associated with disclosure, suggesting that these factors play an important role in the process of disclosure to sex partners. Interpersonal factors that positively influenced self-disclosure included spousal support, emotional investment, and communication about safe sex, including asking about a partner's serostatus. Self-disclosure was not consistently associated with safer sex. Recommendations for future research are presented, based on the results included in this review.

  2. 75 FR 28780 - Proposed Information Collection; Comment Request; Procedure for Voluntary Self-Disclosure of...

    Science.gov (United States)

    2010-05-24

    ... Request; Procedure for Voluntary Self-Disclosure of Violations of the Export Administration Regulations... violators. Voluntary self-disclosure of EAR violations strengthens BIS's enforcement efforts by allowing BIS... detect the violations without such disclosures. BIS evaluates the seriousness of the violation and either...

  3. KEBERADAAN CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESSED TERHADAP VOLUNTARY DISCLOSURE

    Directory of Open Access Journals (Sweden)

    Riesanti Edie Wijaya

    2017-03-01

    Full Text Available Voluntary disclosure meant giving information to public either about fi nancial or non-fi -nancial regarding the fi rm’s operations without any legal requirement (Fishman and Hagerty, 1997.Giving information about voluntary disclosure enables all the concerned parties obtaining more relevantinformation about the strategies and critical elements of the fi rms. In this study, we examinedthe impact of corporate governance and fi nancial distress condition on the level of voluntary informationdisclosure. This research used a sample of manufacture fi rms listed in Indonesian stockexchange. Based on data processing using sample above, we found that corporate governance andfi nancial distress could be associated with the voluntary disclosure level.

  4. Perceived Benefits and Drawbacks of Disclosure Practices: An Analysis of PLWHAs' Strategies for Disclosing HIV Status.

    Science.gov (United States)

    Catona, Danielle; Greene, Kathryn; Magsamen-Conrad, Kate

    2015-01-01

    People living with HIV/AIDS must make decisions about how, where, when, what, and to whom to disclose their HIV status. This study explores their perceptions of benefits and drawbacks of various HIV disclosure strategies. The authors interviewed 53 people living with HIV/AIDS from a large AIDS service organization in a northeastern U.S. state and used a combination of deductive and inductive coding to analyze disclosure strategies and advantages and disadvantages of disclosure strategies. Deductive codes consisted of eight strategies subsumed under three broad categories: mode (face-to-face, non-face-to-face, and third-party disclosure), context (setting, bringing a companion, and planning a time), and content (practicing and incremental disclosure). Inductive coding identified benefits and drawbacks for enacting each specific disclosure strategy. The discussion focuses on theoretical explanations for the reasons for and against disclosure strategy enactment and the utility of these findings for practical interventions concerning HIV disclosure practices and decision making.

  5. A comparison of non-fi nancial strategy disclosure in the annual ...

    African Journals Online (AJOL)

    A comparison of non-fi nancial strategy disclosure in the annual reports of South African ... Southern African Business Review ... Overall, however, there are vast differences in the levels of non-fi nancial strategy disclosure in both countries, ...

  6. 12 CFR 563g.13 - Public disclosure and confidential treatment.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Public disclosure and confidential treatment. 563g.13 Section 563g.13 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SECURITIES OFFERINGS § 563g.13 Public disclosure and confidential treatment. (a) Any offering circular...

  7. Community Consultation and Public Disclosure: Preliminary Results From A New Model

    Science.gov (United States)

    Ramsey, Cornelia A.; Quearry, Bonnie; Ripley, Elizabeth

    2011-01-01

    Emergency medicine research conducted under the exception from informed consent (EFIC) regulation enables critical scientific advancements. When EFIC is proposed, there is a requirement for broad community consultation and public disclosure regarding the risks and benefits of the study. At the present time, no clear guidelines or standards exist for conducting and evaluating the community consultation and public disclosure. This preliminary study tested the feasibility and acceptability of a new approach to community consultation and public disclosure for a large-scale EFIC trial by engaging community members in designing and conducting the strategies. The authors enrolled key community members (called Community Advocates for Research, or CARs) to use community-based participatory methods to design and implement community consultation and public disclosure. By partnering with community members who represent target populations for the research study, this new approach has demonstrated a feasible community consultation and public disclosure plan with greater community participation and less cost than previous studies. In a community survey, the percentage of community members reporting having heard about the EFIC trial more than doubled after employing the new approach. This article discusses initial implementation and results. PMID:21729187

  8. "Managing identities" and parental disclosure of HIV sero-status in Zimbabwe.

    Science.gov (United States)

    Muparamoto, Nelson; Chiweshe, Manase Kudzai

    2015-01-01

    Drawing from a small sample of HIV infected respondents, this paper examines parents' perceptions on the decision to disclose or not to disclose their HIV sero-status to their children. It explores how parents control the information in the interactional ritual with their children. The paper uses Goffman's concept of dramaturgy to analyse how parents manage and control disclosure within a context where HIV and AIDS is associated with stigma. Disclosure is a strategic encounter in which the interactants (parents) manage to create a desired identity or spoil an identity. Qualitative research incorporating focus group discussions and in-depth interviews was used to examine the perceptions of parents who are HIV positive on disclosure of their status to their children. Such a methodological approach allows for a nuanced understanding of the context in which decision to disclose status happens. The study findings show that in a social context involving parents and children as actors there are complex expectations which affect parental disclosure of HIV sero-status to their children. The desire to manage an expected identity militated or enabled disclosure in a parental relationship.

  9. How reliable are self-reports of HIV status disclosure? Evidence from couples in Malawi.

    Science.gov (United States)

    Conroy, Amy A; Wong, Lauren H

    2015-11-01

    The majority of research on human immunodeficiency virus (HIV) disclosure utilizes the perspective from a single individual, which cannot be substantiated in the absence of supporting data such as from a primary partner. The objectives of this study were to evaluate: (1) the extent to which self-reported HIV disclosure was confirmed by a primary partner; (2) individual and relationship-level predictors of self-reported versus confirmed disclosure; and (3) whether confirmed disclosure was a stronger predictor of correctly assessing a partner's HIV status compared to self-reported disclosure. As part of an 8-wave longitudinal study from 2009 to 2011 in southern Malawi, 366 individuals (183 couples) were interviewed about their primary relationship (wave 3), individually tested for HIV (wave 4), and then asked whether they disclosed to their primary partner (wave 5). While 93% of respondents reported that they disclosed, only 64% of respondents had confirmed reports from their partner. Having communicated with partner about HIV was positively associated with self-reported disclosure; this association remained significant but became more precise in the models for confirmed disclosure. Confirmed disclosure, but not self-report, was a significant predictor of correctly assessing a partner's HIV status. Being male, having lower perceived partner infidelity, having higher relationship unity, and testing HIV-negative were positively and significantly associated with correct assessment. Dyadic data from two partners provide an improved measure of disclosure as compared to a single individual's self-report and could be used to identify behavioral and biomedical opportunities to prevent HIV transmission within couples. Copyright © 2015 Elsevier Ltd. All rights reserved.

  10. Antecedents of positive self-disclosure online: an empirical study of US college students’ Facebook usage

    Directory of Open Access Journals (Sweden)

    Chen H

    2017-05-01

    Full Text Available Hongliang Chen Department of Communication, Texas A&M University, College Station, TX, USA Abstract: This study investigates the factors predicting positive self-disclosure on social networking sites (SNSs. There is a formidable body of empirical research relating to online self-disclosure, but very few studies have assessed the antecedents of positive self-disclosure. To address this literature gap, the current study tests the effects of self-esteem, life satisfaction, social anxiety, privacy concerns, public self-consciousness (SC, and perceived collectivism on positive self-disclosure on SNSs. Data were collected online via Qualtrics in April 2013. Respondents were undergraduate students from the University of Connecticut. Using ordinary least squares regression, the current study found that self-esteem and perceived collectivism increased positive self-disclosure, life satisfaction, and privacy concerns decreased positive self-disclosure, and the effects of social anxiety and public SC were not significant. Keywords: positive self-disclosure, self-esteem, life satisfaction, social anxiety, privacy concerns, public self-consciousness, perceived collectivism

  11. Disclosure of Sexual Intercourse by Teenagers: Agreement Between Telephone Survey Responses and Annual Visit Disclosures

    Science.gov (United States)

    Alexander, Stewart C.; Fortenberry, J. Dennis; Pollak, Kathryn I.; Østbye, Truls; Bravender, Terrill; Tulsky, James A.; Dolor, Rowena; Shields, Cleveland G.

    2015-01-01

    Background Physicians can help guide teenagers in their emerging sexuality; however, teens rarely inform physicians about their sexual activity. Methods We audio-recorded annual visits between 365 teenagers and 49 physicians. sexual intercourse. Recordings were coded for teenage disclosures about previous sexual intercourse. We measured agreement between telephone survey responses and annual visit disclosures, and examined factors associated with agreement between the two. Results Fifty-six teenagers (15%) reported previous sexual intercourse in either the telephone survey or to their physician. Among those who reported sexual intercourse, 57% shared this information to both the telephone survey and their physician (κ = .72, confidence interval = 0.63–0.82). Conclusions Although a slight majority of teenagers disclosed their sexual activity to both the telephone survey and their doctor, a significant number disclosed to just one source. PMID:25857726

  12. 76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

    Science.gov (United States)

    2011-03-16

    ...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency... the use of the clause, Disclosure and Consistency of Cost Accounting Practices--Foreign Concerns, in...

  13. The Impact of Portfolio Disclosure on Hedge Fund Performance, Fees and Flows

    OpenAIRE

    Zhen Shi

    2011-01-01

    This study investigates the impact of portfolio disclosure on hedge fund performance. Using a regression discontinuity design, I investigate the effect of the disclosure requirements that take effect when an investment company's assets exceed $100 million; when that occurs, a fund is required by the U.S. Securities and Exchange Commission to submit form 13F disclosing its portfolio holdings. Consistent with the argument that portfolio disclosure reveals 'trade secrets' and also raises front r...

  14. An Empirical Study of Affiliate Marketing Disclosures on YouTube and Pinterest

    OpenAIRE

    Mathur, Arunesh; Narayanan, Arvind; Chetty, Marshini

    2018-01-01

    While disclosures relating to various forms of Internet advertising are well established and follow specific formats, endorsement marketing disclosures are often open-ended in nature and written by individual publishers. Because such marketing often appears as part of publishers' actual content, ensuring that it is adequately disclosed is critical so that end-users can identify it as such. In this paper, we characterize disclosures relating to affiliate marketing---a type of endorsement based...

  15. Radiation Alert Immediate Disclosure, Phase II

    Data.gov (United States)

    National Aeronautics and Space Administration — Invocon's Radiation Alert Immediate Disclosure (RAID) system is a miniature, low-power, real-time, active radiation badge. It is designed for monitoring personnel,...

  16. A Systematic Review of HIV Serostatus Disclosure Among African Immigrants in Europe.

    Science.gov (United States)

    Whembolua, Guy-Lucien; Conserve, Donaldson F; Thomas, Kirstyn; Handler, Lara

    2017-08-01

    As the human immunodeficiency virus continues to devastate large parts of Africa, particularly the Sub-Saharan region, the number of immigrants migrating from these areas to European nations continues to grow. African men and women leave their countries for Europe because of armed conflicts, unemployment, or poverty. Thus, these migration patterns combined with newly contracted infections have resulted in a large and growing number of HIV-positive diagnoses among African immigrants living in Europe. Using the disclosure process model, this systematic review examines the reasons for HIV status disclosure and nondisclosure among African immigrants residing in Europe. PubMed, PsycINFO, Embase, Global Health, and Web of Science were searched. Bibliographies of retrieved studies were also reviewed for other relevant citations. Studies were eligible if they: (1) focused on HIV-positive immigrants from SSA residing in Europe; and (2) described or measured HIV status disclosure. Out of 166 articles found, a total of 17 articles and 1 brief report met the inclusion criteria. Factors such as stigma and social implications of disclosure contribute to avoidance goals leading to nondisclosure while approach goals or disclosure reasons were found to include health status and behaviors such as seeking support, and helping others. The findings highlight the importance of understanding the avoidance and approach goals involved in HIV status disclosure among African immigrants in Europe. Interventions and future research directed at increasing HIV disclosure among African immigrants in Europe should move beyond individual-level to consider multilevel factors including country-specific social behaviors.

  17. Institutional ownership, audit committee and risk disclosure – Evidence from Australian stock market

    Directory of Open Access Journals (Sweden)

    XuanXuan Zhang

    2013-11-01

    Full Text Available This study investigates the influence of institutional ownership and audit committees corporate risk disclosures. Focusing on analysing firms’ risk disclosures make in their 2009 annual reports, our sample constitutes a sample of 66 Australian listed firms. We divide institutional shareholders into dedicated-type institutional block shareholders and transient-type institutional block shareholders. We find that while there is no significant relationship between dedicated-type institutional block shareholders and risk disclosure, there is a positive relationship between transient-type institutional block shareholders and risk disclosures. Our result is consistent with a principal that wields limited monitoring resources while achieving high resource dependency over management. We also find a significant and positive relationship between audit committee independence and risk disclosures, showing the positive role played by audit committee in improving the information transparency and reducing information asymmetry in capital market.

  18. Disclosure of disease status among employed multiple sclerosis patients: association with negative work events and accommodations.

    Science.gov (United States)

    Frndak, Seth E; Kordovski, Victoria M; Cookfair, Diane; Rodgers, Jonathan D; Weinstock-Guttman, Bianca; Benedict, Ralph H B

    2015-02-01

    Unemployment is common in multiple sclerosis (MS) and detrimental to quality of life. Studies suggest disclosure of diagnosis is an adaptive strategy for patients. However, the role of cognitive deficits and psychiatric symptoms in disclosure are not well studied. The goals of this paper were to (a) determine clinical factors most predictive of disclosure, and (b) measure the effects of disclosure on workplace problems and accommodations in employed patients. We studied two overlapping cohorts: a cross-sectional sample (n = 143) to determine outcomes associated with disclosure, and a longitudinal sample (n = 103) compared at four time points over one year on reported problems and accommodations. A case study of six patients, disclosing during monitoring, was also included. Disclosure was associated with greater physical disability but not cognitive impairment. Logistic regression predicting disclosure status retained physical disability, accommodations and years of employment (p work problems and accommodations over time. The case study revealed that reasons for disclosing are multifaceted, including connection to employer, decreased mobility and problems at work. Although cognitive impairment is linked to unemployment, it does not appear to inform disclosure decisions. Early disclosure may help maintain employment if followed by appropriate accommodations. © The Author(s), 2014.

  19. The Impact of Variable Phytoplankton Stoichiometry on Projections of Primary Production, Food Quality, and Carbon Uptake in the Global Ocean

    Science.gov (United States)

    Kwiatkowski, Lester; Aumont, Olivier; Bopp, Laurent; Ciais, Philippe

    2018-04-01

    Ocean biogeochemical models are integral components of Earth system models used to project the evolution of the ocean carbon sink, as well as potential changes in the physical and chemical environment of marine ecosystems. In such models the stoichiometry of phytoplankton C:N:P is typically fixed at the Redfield ratio. The observed stoichiometry of phytoplankton, however, has been shown to considerably vary from Redfield values due to plasticity in the expression of phytoplankton cell structures with different elemental compositions. The intrinsic structure of fixed C:N:P models therefore has the potential to bias projections of the marine response to climate change. We assess the importance of variable stoichiometry on 21st century projections of net primary production, food quality, and ocean carbon uptake using the recently developed Pelagic Interactions Scheme for Carbon and Ecosystem Studies Quota (PISCES-QUOTA) ocean biogeochemistry model. The model simulates variable phytoplankton C:N:P stoichiometry and was run under historical and business-as-usual scenario forcing from 1850 to 2100. PISCES-QUOTA projects similar 21st century global net primary production decline (7.7%) to current generation fixed stoichiometry models. Global phytoplankton N and P content or food quality is projected to decline by 1.2% and 6.4% over the 21st century, respectively. The largest reductions in food quality are in the oligotrophic subtropical gyres and Arctic Ocean where declines by the end of the century can exceed 20%. Using the change in the carbon export efficiency in PISCES-QUOTA, we estimate that fixed stoichiometry models may be underestimating 21st century cumulative ocean carbon uptake by 0.5-3.5% (2.0-15.1 PgC).

  20. Serodiscordance and disclosure among HIV-positive pregnant women in the Southwestern United States.

    Science.gov (United States)

    Nacius, Lori A; Levison, Judy; Minard, Charles G; Fasser, Carl; Davila, Jessica A

    2013-04-01

    The prevalence of HIV-positive pregnant women in relationships with HIV-negative men in the United States is unclear. The purpose of this study was to calculate the prevalence of HIV-positive pregnant women with a serodiscordant (HIV-negative) partner within a single clinic population, assess disclosure of their HIV status, and examine factors associated with disclosure. All HIV-positive pregnant women who received prenatal care at the Harris County Hospital District Women's Program at Northwest Health Center in Houston TX between 1/1/2006 and 4/1/2011 were identified. Data were obtained from electronic medical records. Prevalence of serodiscordance and disclosure was calculated, and predictors of disclosure were evaluated. We identified 212 HIV-positive pregnant women. About 40% had a serodiscordant partner, and 34% had a partner with an unknown HIV status. Disclosure occurred in over 90% of women with a serodiscordant partner and in 68% of women with partners whose HIV status was unknown. Among pregnant women who knew their HIV status prior to the current pregnancy and had a serodiscordant partner, 92% reported disclosing their status prior to conception. Our data indicated that serodiscordant relationships are common in our clinic population. Suboptimal disclosure rates were observed, especially among women who have a partner with an unknown HIV status. Further research is needed to evaluate the prevalence of serodiscordance and disclosure in other United States populations.