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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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.

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...

Internationalization and environmental disclosure: the role of home and host institutions

NARCIS (Netherlands)

Kolk, A.; Fortanier, F.

2013-01-01

Purpose - The domestic institutional context has emerged as a key determinant of firms' environmental disclosure, but studies have hardly addressed the extent to which exposure to foreign institutional contexts plays a role in the occurrence and contents of non-financial disclosure, which are

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...

Impact of the Medicare Catastrophic Coverage Act on nursing homes.

Science.gov (United States)

Laliberte, L; Mor, V; Berg, K; Intrator, O; Calore, K; Hiris, J

1997-01-01

The Medicare Catastrophic Coverage Act (MCCA) of 1988 altered eligibility and coverage for skilled nursing facility (SNF) care and changed Medicaid eligibility rules for nursing-home residents. Detailed data on the residents of a for-profit nursing-home chain and Medicare claims for a 1 percent sample of beneficiaries were used to examine the impact of the MCCA on nursing homes. The case mix of nursing-home admissions was scrutinized, specifically for length of stay, discharge disposition, rate of hospitalization, and changes in payer source. Findings revealed that, although the proportion of Medicare-financed nursing-home care increased, as did the case-mix severity of residents during the MCCA period, there was no corollary reduction in hospital use by nursing-home residents.

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...

77 FR 56676 - Privacy Act of 1974; System of Records

Science.gov (United States)

2012-09-13

... of records to account for the previous omission of an accounting of disclosure when records may be.... Accounting of disclosure records: The date, nature, and purpose of each disclosure of a Privacy Act covered..., including FOIA and Privacy Act requests, and to comply with FOIA and Privacy Act disclosure accounting and...

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...

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...

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...

Facilitating HIV status disclosure for pregnant women and partners in rural Kenya: a qualitative study

Science.gov (United States)

2013-01-01

Background Women’s ability to safely disclose their HIV-positive status to male partners is essential for uptake and continued use of prevention of mother-to-child transmission (PMTCT) services. However, little is known about the acceptability of potential approaches for facilitating partner disclosure. To lay the groundwork for developing an intervention, we conducted formative qualitative research to elicit feedback on three approaches for safe HIV disclosure for pregnant women and male partners in rural Kenya. Methods This qualitative acceptability research included in-depth interviews with HIV-infected pregnant women (n = 20) and male partners of HIV-infected women (n = 20) as well as two focus groups with service providers (n = 16). The participants were recruited at health care facilities in two communities in rural Nyanza Province, Kenya, during the period June to November 2011. Data were managed in NVivo 9 and analyzed using a framework approach, drawing on grounded theory. Results We found that facilitating HIV disclosure is acceptable in this context, but that individual participants have varying expectations depending on their personal situation. Many participants displayed a strong preference for couples HIV counseling and testing (CHCT) with mutual disclosure facilitated by a trained health worker. Home-based approaches and programs in which pregnant women are asked to bring their partners to the healthcare facility were equally favored. Participants felt that home-based CHCT would be acceptable for this rural setting, but special attention must be paid to how this service is introduced in the community, training of the health workers who will conduct the home visits, and confidentiality. Conclusion Pregnant couples should be given different options for assistance with HIV disclosure. Home-based CHCT could serve as an acceptable method to assist women and men with safe disclosure of HIV status. These findings can inform the design and

Facilitating HIV status disclosure for pregnant women and partners in rural Kenya: a qualitative study.

Science.gov (United States)

Walcott, Melonie M; Hatcher, Abigail M; Kwena, Zachary; Turan, Janet M

2013-12-02

Women's ability to safely disclose their HIV-positive status to male partners is essential for uptake and continued use of prevention of mother-to-child transmission (PMTCT) services. However, little is known about the acceptability of potential approaches for facilitating partner disclosure. To lay the groundwork for developing an intervention, we conducted formative qualitative research to elicit feedback on three approaches for safe HIV disclosure for pregnant women and male partners in rural Kenya. This qualitative acceptability research included in-depth interviews with HIV-infected pregnant women (n = 20) and male partners of HIV-infected women (n = 20) as well as two focus groups with service providers (n = 16). The participants were recruited at health care facilities in two communities in rural Nyanza Province, Kenya, during the period June to November 2011. Data were managed in NVivo 9 and analyzed using a framework approach, drawing on grounded theory. We found that facilitating HIV disclosure is acceptable in this context, but that individual participants have varying expectations depending on their personal situation. Many participants displayed a strong preference for couples HIV counseling and testing (CHCT) with mutual disclosure facilitated by a trained health worker. Home-based approaches and programs in which pregnant women are asked to bring their partners to the healthcare facility were equally favored. Participants felt that home-based CHCT would be acceptable for this rural setting, but special attention must be paid to how this service is introduced in the community, training of the health workers who will conduct the home visits, and confidentiality. Pregnant couples should be given different options for assistance with HIV disclosure. Home-based CHCT could serve as an acceptable method to assist women and men with safe disclosure of HIV status. These findings can inform the design and implementation of programs geared at promoting HIV

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...

Psikologis Komunikasi Remaja Broken Home Terhadap Konsep Diri Dan Keterbukaan Diri (Studi Deskriptif Kualitatif Psikologis Komunikasi Remaja Dari Keluarga Broken Home Terhadap Konsep Diri dan Keterbukaan Diri di Kecamatan Tanjung Beringin Kabupaten Serdang Bedagai)

OpenAIRE

Lubis, Riza Fadla

2015-01-01

The Research title is Adolescent Psychological Communication Broken Home to Self-Concept and Self Disclosure: a research qualitative descriptive about Adolescent Psychological Communication Broken Home to Self-Concept and Self-Disclosure in Tanjung Beringin district, Serdang Bedagai regency, want to examine how the effect of a broken home to psychological communication , self-concept and self-disclosure for adolescent. The paradigm used in this research is an interpretive paradigm by using de...

36 CFR 903.10 - Disclosure of records to persons or agencies.

Science.gov (United States)

2010-07-01

... DEVELOPMENT CORPORATION PRIVACY ACT § 903.10 Disclosure of records to persons or agencies. (a) The Corporation... Corporation who have a need for the record in the performance of their duties; (3) When required under 5 U.S.C. 522 (The Freedom of Information Act); or (4) Pursuant to the conditions of disclosure contained in 5 U...

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...

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...

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.

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...

Structuring Payment to Medical Homes After the Affordable Care Act

OpenAIRE

Edwards, Samuel T.; Abrams, Melinda K.; Baron, Richard J.; Berenson, Robert A.; Rich, Eugene C.; Rosenthal, Gary E.; Rosenthal, Meredith B.; Landon, Bruce E.

2014-01-01

The Patient-Centered Medical Home (PCMH) is a leading model of primary care reform, a critical element of which is payment reform for primary care services. With the passage of the Affordable Care Act, the Accountable Care Organization (ACO) has emerged as a model of delivery system reform, and while there is theoretical alignment between the PCMH and ACOs, the discussion of physician payment within each model has remained distinct. Here we compare payment for medical homes with that for acco...

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...

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...

78 FR 15869 - Repeal of Disclosure Regulations

Science.gov (United States)

2013-03-13

...) with respect to the entities regulated by OFHEO and by the Finance Board. The regulations being repealed govern public financial disclosures made by the entities with respect to certain federal... Government to regulate and oversee the Federal National Mortgage Association, the Federal Home Loan Mortgage...

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...

Feasibility of home management using ACT for childhood malaria episodes in an urban setting

Directory of Open Access Journals (Sweden)

Nsagha DS

2011-12-01

Full Text Available Dickson S Nsagha1,2, Jean-Bosco N Elat2,3, Proper AB Ndong2,4, Peter N Tata2,5, Maureen-Nill N Tayong2, Francios F Pokem2, Christian C Wankah61Department of Public Health and Hygiene, Faculty of Health Sciences, University of Buea, Buea, Cameroon; 2Public Health Research Group, Yaounde, Cameroon; 3National AIDS Control Committee, Ministry of Public Health, Cameroon; 4National Malaria Control Programme, Ministry of Public Health, Cameroon; 5Department of Anthropology, Faculty of Arts, Letters and Social Sciences, University of Yaounde 1, Yaounde, Cameroon; 6Department of Public Health, Faculty of Medicine and Biomedical Sciences, University of Yaounde 1, Yaounde, CameroonBackground: Over 90% of malaria cases occur in Sub-Saharan Africa, where a child under the age of 5 years dies from this illness every 30 seconds. The majority of families in Sub-Saharan Africa treat malaria at home, but therapy is often incomplete, hence the World Health Organization has adopted the strategy of home management of malaria to solve the problem. The purpose of this study was to determine community perception and the treatment response to episodes of childhood malaria in an urban setting prior to implementation of home management using artemisinin-based combination therapy (ACT.Methods: This qualitative exploratory study on the home management of malaria in urban children under 5 years of age used 15 focus group discussions and 20 in-depth interviews in various categories of caregivers of children under 5 years. One hundred and eighteen people participated in the focus group discussions and 20 in the in-depth interviews. The study explored beliefs and knowledge about malaria, mothers' perception of home management of the disease, health-seeking behavior, prepackaged treatment of malaria using ACT and a rapid diagnostic test, preferred channels for home management of uncomplicated malaria, communication, the role of the community in home management of malaria, and

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

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...

48 CFR 852.222-70 - Contract Work Hours and Safety Standards Act-nursing home care contract supplement.

Science.gov (United States)

2010-10-01

... Safety Standards Act-nursing home care contract supplement. 852.222-70 Section 852.222-70 Federal...—nursing home care contract supplement. As prescribed in 822.305, for nursing home care requirements, insert the following clause: Contract Work Hours and Safety Standards Act—Nursing Home Care Contract...

32 CFR 318.11 - Disclosure of record to persons other than the individual to whom it pertains.

Science.gov (United States)

2010-07-01

... Threat Reduction Agency system of records notice. (b) Accounting of disclosures. Except for disclosures... Freedom of Information Act, an accounting will be kept of all disclosures of records maintained in DTRA... to whom the disclosure is made. (3) Accounting records will be maintained for at least 5 years after...

31 CFR 1.32 - Use and disclosure of social security numbers.

Science.gov (United States)

2010-07-01

... OF RECORDS Privacy Act § 1.32 Use and disclosure of social security numbers. (a) In general. An... such individual's refusal to disclose his social security number. (b) Exceptions. The provisions of... Federal statute, or (2) The disclosure of a social security number to any Federal, State, or local agency...

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.

41 CFR 105-64.503 - What is an accounting of disclosures?

Science.gov (United States)

2010-07-01

... Administration 64-GSA PRIVACY ACT RULES 64.5-Disclosure of Records § 105-64.503 What is an accounting of... of the record, whichever is longer. The accounting of disclosure information includes the name of the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is an accounting of...

12 CFR 404.20 - Notice of court-ordered and emergency disclosures.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Notice of court-ordered and emergency disclosures. 404.20 Section 404.20 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES INFORMATION DISCLOSURE Access to Records Under the Privacy Act of 1974 § 404.20 Notice of court-ordered and emergency...

The American Inventors Protection Act

NARCIS (Netherlands)

Hoffmann, Arvid O.I.; Kleimeier, Stefanie; Mimiroglu, Nagihan; Pennings, Joost M.E.

2018-01-01

We examine the impact of innovation disclosure through patenting on firms' cost of debt, focusing on the American Inventors Protection Act (AIPA) as an exogenous shock in innovation disclosure regulation. Post-AIPA, firms have an incentive to apply for patents only if commercial success is likely.

15 CFR 4.25 - Disclosure of requested records to individuals.

Science.gov (United States)

2010-01-01

... review. If a Privacy Officer issues an initial denial of a request, the individual's opportunities for... GOVERNMENT INFORMATION Privacy Act § 4.25 Disclosure of requested records to individuals. (a)(1) The responsible Privacy Officer shall act promptly upon each request. Every effort will be made to respond within...

5 CFR 1630.9 - Access to the history (accounting) of disclosures from records.

Science.gov (United States)

2010-01-01

... BOARD PRIVACY ACT REGULATIONS § 1630.9 Access to the history (accounting) of disclosures from records. Rules governing access to the accounting of disclosures are the same as those for granting access to the... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the history (accounting) of...

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

29 CFR 401.17 - Act.

Science.gov (United States)

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Act. 401.17 Section 401.17 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS MEANING OF TERMS USED IN THIS SUBCHAPTER § 401.17 Act. Act means the Labor-Management Reporting and Disclosure Act...

The Charlie Sheen Effect on Rapid In-home Human Immunodeficiency Virus Test Sales.

Science.gov (United States)

Allem, Jon-Patrick; Leas, Eric C; Caputi, Theodore L; Dredze, Mark; Althouse, Benjamin M; Noar, Seth M; Ayers, John W

2017-07-01

One in eight of the 1.2 million Americans living with human immunodeficiency virus (HIV) are unaware of their positive status, and untested individuals are responsible for most new infections. As a result, testing is the most cost-effective HIV prevention strategy and must be accelerated when opportunities are presented. Web searches for HIV spiked around actor Charlie Sheen's HIV-positive disclosure. However, it is unknown whether Sheen's disclosure impacted offline behaviors like HIV testing. The goal of this study was to determine if Sheen's HIV disclosure was a record-setting HIV prevention event and determine if Web searches presage increases in testing allowing for rapid detection and reaction in the future. Sales of OraQuick rapid in-home HIV test kits in the USA were monitored weekly from April 12, 2014, to April 16, 2016, alongside Web searches including the terms "test," "tests," or "testing" and "HIV" as accessed from Google Trends. Changes in OraQuick sales around Sheen's disclosure and prediction models using Web searches were assessed. OraQuick sales rose 95% (95% CI, 75-117; p sales than expected around Sheen's disclosure, surpassing World AIDS Day by a factor of about 7. Moreover, Web searches mirrored OraQuick sales trends (r = 0.79), demonstrating their ability to presage increases in testing. The "Charlie Sheen effect" represents an important opportunity for a public health response, and in the future, Web searches can be used to detect and act on more opportunities to foster prevention behaviors.

45 CFR 1182.14 - Procedures for maintaining accounts of disclosures made by the Institute from its systems of...

Science.gov (United States)

2010-10-01

... Information Act (5 U.S.C. 552). (b) The Institute shall retain the accounting of each disclosure for at least... longer. (c) The Institute shall make the accounting of disclosures of a record pertaining to you... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for maintaining accounts of disclosures...

20 CFR 295.6 - Disclosure of information.

Science.gov (United States)

2010-04-01

... compute such amount. The Board shall not be required to furnish the present value of future benefits, the... of admissibility as evidence of present or potential benefits under the Act for use in a divorce... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Disclosure of information. 295.6 Section 295...

HIV status disclosure to perinatally-infected adolescents in Zimbabwe: a qualitative study of adolescent and healthcare worker perspectives.

Directory of Open Access Journals (Sweden)

Khameer K Kidia

Full Text Available Due to the scale up of antiretroviral therapy, increasing numbers of HIV-infected children are living into adolescence. As these children grow and surpass the immediate threat of death, the issue of informing them of their HIV status arises. This study aimed to understand how perinatally-infected adolescents learn about their HIV-status as well as to examine their preferences for the disclosure process.In-depth interviews were conducted with 31 (14 male, 17 female perinatally-infected adolescents aged 16-20 at an HIV clinic in Harare, Zimbabwe, and focused on adolescents' experiences of disclosure. In addition, 15 (1 male, 14 female healthcare workers participated in two focus groups that were centred on healthcare workers' practices surrounding disclosure in the clinic. Purposive sampling was used to recruit participants. A coding frame was developed and major themes were extracted using grounded theory methods.Healthcare workers encouraged caregivers to initiate disclosure in the home environment. However, many adolescents preferred disclosure to take place in the presence of healthcare workers at the clinic because it gave them access to accurate information as well as an environment that made test results seem more credible. Adolescents learned more specific information about living with an HIV-positive status and the meaning of that status from shared experiences among peers at the clinic.HIV-status disclosure to adolescents is distinct from disclosure to younger children and requires tailored, age-appropriate guidelines. Disclosure to this age group in a healthcare setting may help overcome some of the barriers associated with caregivers disclosing in the home environment and make the HIV status seem more credible to an adolescent. The study also highlights the value of peer support among adolescents, which could help reduce the burden of psychosocial care on caregivers and healthcare workers.

13 CFR 500.107 - Freedom of Information Act.

Science.gov (United States)

2010-01-01

..., microfilm, audiovisual materials, or machine-readable documentation (e.g., magnetic tape or disk). (5... OF INFORMATION ACT REQUEST. (3) Contents of request. The request shall contain the following... disclosure, that disclosure is primarily in the commercial interest of the requester. (ii) Contents of...

45 CFR 1159.14 - Will the Endowment maintain a written account of disclosures made from its systems of records?

Science.gov (United States)

2010-10-01

... Act (5 U.S.C. 552). (b) The Endowment shall retain the accounting of each disclosure for at least five.... (c) The Endowment shall make the accounting of disclosures of a record pertaining to you available to... disclosures made from its systems of records? 1159.14 Section 1159.14 Public Welfare Regulations Relating to...

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.

Are information disclosure mandates effective? Evidence from the credit card market

OpenAIRE

Elizondo, Alan; Seira, Enrique

2014-01-01

Consumer protection in financial markets in the form of information disclosure is high on governments agendas, despite the fact that the empirical evidence on its effectiveness is scarce. To measure the impact of Truth-in-Lending-Act-type disclosures on default and indebtedness, as well as of debiasing warning messages and social comparison information, we implement a randomized control trial in the credit card market for a large population of indebted cardholders. We find that providing sali...

The relationship between older Americans act in-home services and low-care residents in nursing homes.

Science.gov (United States)

Thomas, Kali S

2014-03-01

The aim of the study was to investigate the relationship between supportive services provided under Title III-B of the Older Americans Act (OAA) and the prevalence of low-care residents in nursing homes (NHs). State Program Reports (state-level expenditure and utilization data for each OAA service) and NH facility-level data were analyzed using a two-way fixed effects model. Results suggest that every additional 1% of the population age 65+ that receives personal care services is associated with a 0.8% decrease in the proportion of low-care residents in NHs. Despite efforts to rebalance long-term care, there are still many NH residents who have the functional capacity to live in a less restrictive environment. This is among the first studies to suggest that states that have invested in their in-home supportive services, particularly personal care services provided through the OAA, have proportionally fewer of these people.

Structuring payment to medical homes after the affordable care act.

Science.gov (United States)

Edwards, Samuel T; Abrams, Melinda K; Baron, Richard J; Berenson, Robert A; Rich, Eugene C; Rosenthal, Gary E; Rosenthal, Meredith B; Landon, Bruce E

2014-10-01

The Patient-Centered Medical Home (PCMH) is a leading model of primary care reform, a critical element of which is payment reform for primary care services. With the passage of the Affordable Care Act, the Accountable Care Organization (ACO) has emerged as a model of delivery system reform, and while there is theoretical alignment between the PCMH and ACOs, the discussion of physician payment within each model has remained distinct. Here we compare payment for medical homes with that for accountable care organizations, consider opportunities for integration, and discuss implications for policy makers and payers considering ACO models. The PCMH and ACO are complementary approaches to reformed care delivery: the PCMH ultimately requires strong integration with specialists and hospitals as seen under ACOs, and ACOs likely will require a high functioning primary care system as embodied by the PCMH. Aligning payment incentives within the ACO will be critical to achieving this integration and enhancing the care coordination role of primary care in these settings.

Reflective acquaintance with other minds and the double-sided disclosure of the lived-body

DEFF Research Database (Denmark)

Farley, Adam

2014-01-01

This paper will consider the phenomenological disclosure of the reflecting-body vis-à-vis subject’s reflective acquaintance with other minds. To this end, phenomenological accounts regarding the double-sided disclosure of the lived-body will be expounded and developed. It will be argued...... be admitted across these modes. To this end, observations regarding the lived disclosure of reflective acts vis-à-vis their embodied conduct are provided; suggesting that a partial inversion of the lived-body’s double-sidedness occurs during the transition to the reflective mode. Directions for future...

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.

Australian rural radiographers' perspectives on disclosure of their radiographic opinion to patients

International Nuclear Information System (INIS)

Squibb, Kathryn; Bull, Rosalind M.; Smith, Anthony; Dalton, Lisa

2015-01-01

The role of Australian rural radiographers in radiographic interpretation, communication and disclosure of their radiographic opinion with a specific focus on plain film radiography was examined in a two phase, exploratory interpretive study. Data were collected using questionnaires and interviews and analysed thematically. This reports one of the key themes identified in the thematic data analysis. ‘Disclosure of Radiographic Opinion to Patients’ comprises the three interrelated sub-themes Acting Ethically, Selective Disclosure and Filtered Truth. It is wholly concerned with the ways in which rural radiographers choose to disclose their radiographic opinion to patients. Without a clear picture of where they stand medico-legally, rural radiographers draw on experience and a strong ethical framework as the basis for these complex decisions. Rural radiographers frame their disclosures to patients in a manner that is governed by the diagnostic, therapeutic and emotional impact the information disclosed may have on the patient. Disclosure to patients was found to be selective, often diagnostically vague and ethically filtered

20 CFR 401.30 - Privacy Act and other responsibilities.

Science.gov (United States)

2010-04-01

... information privacy issues, including those relating to the collection, use, sharing, and disclosure of... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Privacy Act and other responsibilities. 401.30 Section 401.30 Employees' Benefits SOCIAL SECURITY ADMINISTRATION PRIVACY AND DISCLOSURE OF...

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…

76 FR 54690 - Statutory Delays of Notifications and Prohibitions of Disclosure

Science.gov (United States)

2011-09-02

... FEDERAL TRADE COMMISSION 16 CFR Part 2 Statutory Delays of Notifications and Prohibitions of Disclosure AGENCY: Federal Trade Commission. ACTION: Final rule. SUMMARY: The Federal Trade Commission (``FTC... Financial Privacy Act (RFPA), the Electronic [[Page 54691

12 CFR 404.6 - Release of records under the Freedom of Information Act.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Release of records under the Freedom of Information Act. 404.6 Section 404.6 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES INFORMATION DISCLOSURE Procedures for Disclosure of Records Under the Freedom of Information Act. § 404.6 Release of...

17 CFR 240.15g-2 - Penny stock disclosure document relating to the penny stock market.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Penny stock disclosure document relating to the penny stock market. 240.15g-2 Section 240.15g-2 Commodity and Securities Exchanges... Section 15(d) of the Act § 240.15g-2 Penny stock disclosure document relating to the penny stock market...

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

Local policies for DSM: the UK's home energy conservation act

International Nuclear Information System (INIS)

Jones, E.; Leach, M.

2000-01-01

Residential energy use accounts for approximately 28 per cent of total primary energy use in the UK, with consumption in this sector forecast to increase due partly to expanding numbers of households. Finding ways to reduce residential energy consumption must form a key part of the climate change strategies of the UK and all developed countries. In 1995, an innovative piece of legislation was passed in the UK, devolving residential energy efficiency responsibility to local government. Under 'The Home Energy Conservation Act' (HECA), local authorities are obliged to consider the energy efficiency of private as well as public housing stock. Authorities were given a duty to produce a strategy for improving residential energy efficiency in their area by 30 per cent in the next 10-15 years. This paper describes the enormous variation in the quality of local authorities' strategies and discusses reasons for this variation. Based on a nationwide survey of HECA lead officers, it considers the opportunities and constraints facing local authorities, and what has been achieved to-date under the Act. It also examines how HECA fits into the UK's national energy policy and explains the roles of other institutions across the public, private and voluntary sector in facilitating implementation of the Act. Finally, the paper considers how other countries can learn from the UK's HECA experience and can use the Act as a template to apply the principle of subsidiarity to this area of environmental policy. (Author)

Making a Home for Social Media

DEFF Research Database (Denmark)

Heyer, Clint; Shklovski, Irina; Gorm Jensen, Nanna

2013-01-01

In this paper we report on the design and implementation of an initial prototype to explore how to better situate in the home social media content individually generated by family members. We considered whether existing infrastructure and practices of social media might be leveraged to offer new...... of sharing and disclosure based on pre-existing practices and attitudes toward social technologies. The study demonstrated that there are productive design opportunities in home systems that can leverage content via a broad range of social media applications....

78 FR 15889 - Privacy Act of 1974: Implementation of Exemptions; Department of Homeland Security U.S. Customs...

Science.gov (United States)

2013-03-13

... individual. However, the Privacy Act requires DHS to maintain an accounting of the disclosures made pursuant...)(3) and (4) (Accounting for Disclosures) because release of the accounting of disclosures could alert... the recipient agency. Disclosure of the accounting would therefore present a serious impediment to law...

75 FR 39669 - Privacy Act of 1974; System of Records

Science.gov (United States)

2010-07-12

...In accordance with the Privacy Act of 1974, as amended (Privacy Act), the Department of Education (Department) publishes this notice proposing to revise the system of records notice for the Hotline Complaint Files of the Inspector General (18-10-04), 64 FR 30157-59 (June 4, 1999). The Department proposes to amend this system of records notice by: (1) Adding that a purpose of the system is to report on complaints and allegations related to American Recovery and Reinvestment Act of 2009 (ARRA) funds to the Recovery Accountability and Transparency Board (RATB) as established by the ARRA (Pub. L. 111- 5); (2) adding a new routine use to allow the disclosure of ARRA- related complaints and allegations to the RATB; (3) adding a new routine use to allow for disclosure of information in connection with response and remedial efforts in the event of a data breach in accordance with Office of Management and Budget (OMB) requirements in M-07-16 (May 22, 2007); (4) revising the routine use ``Disclosure to Public and Private Sources in Connection with the Higher Education Act of 1965, as amended (HEA)'' to allow the disclosure of information to an educational institution or a school that is or was a party to an agreement with the Secretary of Education pursuant to the HEA; and (5) updating the address of the System Manager.

78 FR 18221 - Disclosures at Automated Teller Machines (Regulation E)

Science.gov (United States)

2013-03-26

... Disclosures at Automated Teller Machines (Regulation E) AGENCY: Bureau of Consumer Financial Protection... the EFTA to eliminate a requirement that a fee notice be posted on or at automated teller machines... legislation, though the Electronic Fund Transfer Act and Regulation E use the term ``automated teller machine...

75 FR 33608 - Privacy Act of 1974; System of Records

Science.gov (United States)

2010-06-14

...In accordance with the Privacy Act of 1974, as amended (Privacy Act), the Department of Education (Department) publishes this notice proposing to revise the system of records notice for the Investigative Files of the Inspector General (18-10-01), 68 FR 38154 (June 26, 2003). The Department proposes to amend this system of records notice by: (1) Adding a new routine use to allow reporting on the activities of the Inspector General regarding American Recovery and Reinvestment Act funds to the Recovery Accountability and Transparency Board (RATB) as established by the American Recovery and Reinvestment Act of 2009 (Pub. L. 111-5); (2) adding a new routine use to allow for disclosure of information in connection with response and remedial efforts in the event of a data breach in accordance with Office of Management and Budget (OMB) requirements in M-07-16 (May 22, 2007); (3) revising routine uses ``(12) Disclosure to the President's Council on Integrity and Efficiency'' and ``(13) Disclosure for Qualitative Assessment Reviews'' to allow reporting on the activities of the Inspector General to the Council of Inspectors General on Integrity and Efficiency (formerly the President's Council on Integrity and Efficiency) as established by the Inspector General Reform Act of 2008 (Pub. L. 110-409); (4) revising the routine use ``(4) Disclosure to Public and Private Sources in Connection with the Higher Education Act of 1965, as Amended (HEA)'' to allow the disclosure of information to an educational institution or a school that is or was a party to an agreement with the Secretary of Education pursuant to the HEA; and (5) updating the system location addresses. This system of records provides essential support for investigative activities of the Office of Inspector General (OIG) relating to the Department's programs and operations, enabling the OIG to secure and maintain the necessary information and to coordinate with other law enforcement agencies as appropriate.

Process Evaluation to Explore Internal and External Validity of the "Act in Case of Depression" Care Program in Nursing Homes

NARCIS (Netherlands)

Leontjevas, R.; Gerritsen, D.L.; Koopmans, R.T.C.M.; Smalbrugge, M.; Vernooij-Dassen, M.F.J.

2012-01-01

Background: A multidisciplinary, evidence-based care program to improve the management of depression in nursing home residents was implemented and tested using a stepped-wedge design in 23 nursing homes (NHs): " Act in case of Depression" (AiD). Objective: Before effect analyses, to evaluate AiD

Process evaluation to explore internal and external validity of the "Act in Case of Depression" care program in nursing homes.

NARCIS (Netherlands)

Leontjevas, R.; Gerritsen, D.L.; Koopmans, R.T.C.M.; Smalbrugge, M.; Vernooij-Dassen, M.J.F.J.

2012-01-01

BACKGROUND: A multidisciplinary, evidence-based care program to improve the management of depression in nursing home residents was implemented and tested using a stepped-wedge design in 23 nursing homes (NHs): "Act in case of Depression" (AiD). OBJECTIVE: Before effect analyses, to evaluate AiD

75 FR 36271 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

Science.gov (United States)

2010-06-25

... Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate Brokers and... RESPA and HUD's implementing RESPA regulations, services performed by real estate brokers and agents as additional settlement services in a real estate transaction are compensable if the services are actual...

HOME Grantee Areas

Data.gov (United States)

Department of Housing and Urban Development — The HOME Investment Partnership Program (HOME) is authorized under Title II of the Cranston-Gonzalez National Affordable Housing Act. HOME provides formula grants to...

Federal Funding Accountability and Transparency Act

Science.gov (United States)

Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving Federal funds through a single publicly accessible website.

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

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

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).

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…

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.

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…

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...

Medicare program; acquisition, protection and disclosure of utilization and quality control peer review organization (PRO) information--HCFA. Proposed rule.

Science.gov (United States)

1984-04-16

This proposal would govern the acquisition, protection and disclosure of information obtained or generated by Utilization and Quality Control Peer Review Organizations (PROs). The Peer Review Improvement Act of 1982 authorizes PROs to acquire information necessary to fulfill their duties and functions, places limits on the disclosure of PRO information, and establishes penalties for unauthorized disclosure. These regulations would implement the PROs' statutory right of access to necessary information and set forth their responsibilities to assure that information once acquired is adequately safeguarded, and used only for proper purposes.

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...

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).

Health Professionals' Responses to Women's Disclosure of Domestic Violence.

Science.gov (United States)

Keeling, June; Fisher, Colleen

2015-08-01

This study explored women's experiences of their responses from health professionals following disclosure of domestic violence within a health setting. The existence of health-based policies guiding professionals in the provision of appropriate support following disclosure of domestic violence is only effective if health professionals understand the dynamics of violent relationships. This article focuses on the findings from the interviews conducted with 15 women living in the United Kingdom who disclosed their experiences of domestic violence when accessing health care. Following thematic analysis, themes emerged that rotated around their disclosure and the responses they received from health professionals. The first two themes revealed the repudiation of, or recognition of and failure to act upon, domestic violence. A description of how the health professional's behavior became analogous with that of the perpetrator is discussed. The final theme illuminated women's receipt of appropriate and sensitive support, leading to a positive trajectory away from a violent relationship. The findings suggest that the implicit understanding of the dynamics of violent relationships and the behaviors of the perpetrator of domestic violence are essential components of health care provision to avoid inadvertent inappropriate interactions with women. © The Author(s) 2014.

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...

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.

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.

Barriers and facilitators of disclosures of domestic violence by mental health service users: qualitative study.

Science.gov (United States)

Rose, Diana; Trevillion, Kylee; Woodall, Anna; Morgan, Craig; Feder, Gene; Howard, Louise

2011-03-01

Mental health service users are at high risk of domestic violence but this is often not detected by mental health services. To explore the facilitators and barriers to disclosure of domestic violence from a service user and professional perspective. A qualitative study in a socioeconomically deprived south London borough, UK, with 18 mental health service users and 20 mental health professionals. Purposive sampling of community mental health service users and mental healthcare professionals was used to recruit participants for individual interviews. Thematic analysis was used to determine dominant and subthemes. These were transformed into conceptual maps with accompanying illustrative quotations. Service users described barriers to disclosure of domestic violence to professionals including: fear of the consequences, including fear of Social Services involvement and consequent child protection proceedings, fear that disclosure would not be believed, and fear that disclosure would lead to further violence; the hidden nature of the violence; actions of the perpetrator; and feelings of shame. The main themes for professionals concerned role boundaries, competency and confidence. Service users and professionals reported that the medical diagnostic and treatment model with its emphasis on symptoms could act as a barrier to enquiry and disclosure. Both groups reported that enquiry and disclosure were facilitated by a supportive and trusting relationship between the individual and professional. Mental health services are not currently conducive to the disclosure of domestic violence. Training of professionals in how to address domestic violence to increase their confidence and expertise is recommended.

45 CFR 2554.26 - Are there limits on disclosure of documents or discovery?

Science.gov (United States)

2010-10-01

... discovery? 2554.26 Section 2554.26 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Hearing Provisions § 2554.26 Are there limits on disclosure of documents or discovery? (a) Upon written request to the...

Comparation of Greenhouse Gas Emission Disclosure Before and After Enactment of the Indonesia Act No. 17 of 2004

Directory of Open Access Journals (Sweden)

Yuztitya Asmaranti

2014-12-01

Full Text Available Indonesia, as a country with high vulnerable to the effects of global climate change due to greenhouse gas emissions, is committed to implementing the Kyoto Protocol by issuing the Law No. 17 of 2004 regulating the ratification of the Kyoto Protocol to the United Nations Framework Convention on Climate Change. On the other hand, Indonesia with the second largest tropical forest in the world is expected to contribute oxygen to protect the world's top greenhouse gas effect as the main cause of global warming. This study aims to provide empirical evidence of the extent to which the response of companies in Indonesia in addressing global warming due to carbon emissions leading to dumping greenhouse gases and what efforts done as a form of corporate social responsibility. This study found that there are differences in the disclosure of carbon emissions before and after the enactment of Indonesian Act No. 17 of 2004. However, the study also found that only about 10% of manufacturing companies in Indonesia have an action associated with a reduction in carbon emissions of the company.

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.

75 FR 11483 - Rule Concerning Disclosures Regarding Energy Consumption and Water Use of Certain Home Appliances...

Science.gov (United States)

2010-03-11

... consumer behavior, expectations, and perceptions before proposing any particular disclosure method...-in Blu-ray player). Second, CEE proposed gathering information about consumer purchasing behavior... energy labeling rules for certain consumer electronics, including televisions. On March 16, 2009, the...

CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence

Directory of Open Access Journals (Sweden)

Łukasz Matuszak

2017-12-01

Full Text Available On 15 December 2016, new non-financial reporting requirements were implemented in the Polish Accounting Act (PAA which would be enforced from 1 January 2017. This act resulted from the transposition of Directive 2014/95/EU. New requirements oblige certain groups of entities to disclose non-financial information on environmental, social and employee-related matters, respect for human rights, anti-corruption and bribery matters. The purpose of this paper is two-fold. Firstly, this study analyses the new non-financial reporting requirements implemented in PAA, which were created from the transposition of the Directive. Secondly, this study investigates the current extent and quality of corporate social responsibility (CSR reporting in companies listed on the Warsaw Stock Exchange (WSE and their compliance with the new requirements. The sample comprises 150 selected listed companies on the WSE. The data were collected from annual reports, separate CSR reports, and companies’ websites. Content analysis and a rating scale were used to measure the level of CSR disclosures. The results show that companies prefer annual reports to communicate voluntary CSR disclosures. In the majority of cases, CSR disclosure of companies were not compliant with the new requirements. Companies placed little emphasis on reporting about human rights and anti-corruption. This suggests that the new reporting obligation should increase the extent and quality of non-financial disclosure among Polish listed companies.

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.

13 CFR 142.23 - Are there limits on disclosure of documents or discovery?

Science.gov (United States)

2010-01-01

... documents or discovery? 142.23 Section 142.23 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Hearing Provisions § 142.23 Are there limits on disclosure of documents or discovery? (a) Upon written request to the reviewing official, the defendant may review all non...

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...

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.

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...

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...

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....

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...

78 FR 1779 - Disclosures Regarding Energy Consumption and Water Use of Certain Home Appliances and Other...

Science.gov (United States)

2013-01-09

... FEDERAL TRADE COMMISSION 16 CFR Part 305 [3084-AB15] Disclosures Regarding Energy Consumption and... product's energy consumption or energy efficiency rating as determined from Department of Energy (DOE... icemaker energy consumption because the current DOE test procedure does not measure a model's icemaker...

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.

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…

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...

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...

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.

48 CFR 1452.215-71 - Use and Disclosure of Proposal Information-Department of the Interior.

Science.gov (United States)

2010-10-01

... trade commodities. (2) “Confidential commercial or financial information” means any business information... information or confidential commercial and financial information, full consideration will be given to the... Information Act, 5 U.S.C. 552. Exemptions from mandatory disclosure which may be applicable to business...

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.

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.

Tactics for homing in mobile life

DEFF Research Database (Denmark)

Petersen, Marianne Graves; Lynggard, Aviaja Borup; Krogh, Peter Gall

2010-01-01

For many people home making is an activity, which extends beyond a single house. We introduce the terminology of Homing as the act of home making, when in a primary home, secondary home or more temporary spaces. By point of departure in existing literature on home making and through ethnographic...

78 FR 24227 - Notice of Proposed Information Collection; Comment Request: Real Estate Settlement Procedures Act...

Science.gov (United States)

2013-04-24

... Information Collection; Comment Request: Real Estate Settlement Procedures Act (RESPA) Disclosures AGENCY.... Description of the need for the information and proposed use: The Real Estate Settlement Procedures Act of... Act), rulemaking authority for and certain enforcement authorities with respect to the Real Estate...

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.

Maternal and child psychological outcomes of HIV disclosure to young children in rural South Africa: the Amagugu intervention.

Science.gov (United States)

Rochat, Tamsen J; Arteche, Adriane X; Stein, Alan; Mitchell, Joanie; Bland, Ruth M

2015-06-01

Increasingly, HIV-infected parents are surviving to nurture their children. Parental HIV disclosure is beneficial, but disclosure rates to younger children remain low. Previously, we demonstrated that the 'Amagugu' intervention increased disclosure to young children; however, effects on psychological outcomes have not been examined in detail. This study investigates the impact of the intervention on the maternal and child psychological outcomes. This pre-post evaluation design enrolled 281 HIV-infected women and their HIV-uninfected children (6-10 years) at the Africa Centre for Health and Population Studies, in rural South Africa. The intervention included six home-based counselling sessions delivered by lay-counsellors. Psychological outcomes included maternal psychological functioning (General Health Questionnaire, GHQ12 using 0,1,2,3 scoring); parenting stress (Parenting Stress Index, PSI36); and child emotional and behavioural functioning (Child Behaviour Checklist, CBCL). The proportions of mothers with psychological distress reduced after intervention: GHQ threshold at least 12 (from 41.3 to 24.9%, P distress and parent-child relationship, showed significant improvement, while mothers' perception of 'child as difficult' was not significantly improved. Reductions in scores were not moderated by disclosure level (full/partial). There was a significant reduction in child emotional and behavioural problems (CBCL Pre M = 56.1; Post M = 48.9, P disclosure level, suggesting general nonspecific positive effects on family relationships. Findings require validation in a randomized control trial.

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.

76 FR 1037 - Disclosures Regarding Energy Consumption and Water Use of Certain Home Appliances and Other...

Science.gov (United States)

2011-01-06

... require energy disclosures for televisions and four other consumer electronic products \\7\\ even if DOE has... energy use of'' the covered consumer electronic products. Id. Sec. 6294(a)(2)(I) (emphasis added). EPCA... separate products by display technology (e.g., they would not compare plasma screens only to other plasma...

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

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...

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

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...

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...

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…

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...

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...

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...

Implementation of South African national credit act and its impact on home loans market: The case of First National Bank

Directory of Open Access Journals (Sweden)

Bathmanathan Vasie Naicker

2013-06-01

Full Text Available Since it has been observed that credit granting is a serious problem across the entire credit market, South Africa introduced National Credit Act 34 of 2005 in order to regulate the credit industry and protect credit consumers from becoming over-indebted. The study highlights and examines the implementation of the Act in relation to the South African home loans market, focussing on First National Bank home loans portfolio. The study documents that the current state of consumer indebtedness shows that both credit institutions and consumers were responsible for over extending retail credit. The study noticed that credit industry has significantly managed to regulate the retail credit through the implementation of the Act. Furthermore, the study finds that a new stakeholder such as a debt counsellor has been introduced into the retail credit value chain for debt counselling for over-indebted clients. However, the study recommends that internal forums within banks as well as industry-wide forums should be used in order to ensure that the implementation of a regulation that impacts the entire credit industry is implemented with all stakeholders to limit any possible misinterpretation of key sections of a new regulation.

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.

12 CFR 345.43 - Content and availability of public file.

Science.gov (United States)

2010-01-01

..., banking by telephone or computer, loan production offices, and bank-at-work or bank-by-mail programs); (6... contained within the area, either on the map or in a separate list; and (7) Any other information the bank... report Home Mortgage Disclosure Act (HMDA) data. A bank required to report home mortgage loan data...

12 CFR 228.43 - Content and availability of public file.

Science.gov (United States)

2010-01-01

... for the bank, banking by telephone or computer, loan production offices, and bank-at-work or bank-by... the geographies contained within the area, either on the map or in a separate list; and (7) Any other.... (2) Banks required to report Home Mortgage Disclosure Act (HMDA) data. A bank required to report home...

75 FR 35030 - Home Mortgage Disclosure Act; Notice of Hearings

Science.gov (United States)

2010-06-21

..., ethnicity, sex, and annual income of the loan applicant; action taken on the loan application (approved... Required lenders to ask applicants their ethnicity, race, and sex in applications taken by telephone. In... requirements to the definition of ``higher-priced mortgage loan'' adopted by the Board under Regulation Z...

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.

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...

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…

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.

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.

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.

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.

75 FR 79065 - Privacy Act of 1974, as Amended; Proposed System of Records and Routine Use Disclosures

Science.gov (United States)

2010-12-17

... includes management and profile information, such as blocked accounts, failed access data, effective date... to which criminal penalties attach; and (b) Representing the Commissioner; or (c) Investigating... the criminal penalties that apply to an unauthorized access to, or disclosure of, PII. Employees and...

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.

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.

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

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.

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 ...

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...

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.

24 CFR 1000.144 - Are Mutual Help homes developed under the 1937 Act subject to the useful life provisions of...

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Are Mutual Help homes developed under the 1937 Act subject to the useful life provisions of section 205(a)(2)? 1000.144 Section 1000.144 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF...

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...

HIV serostatus disclosure: Experiences and perceptions of people living with HIV/AIDS and their service providers in Gujarat, India

Directory of Open Access Journals (Sweden)

Sangita V Patel

2012-01-01

Full Text Available Background: Human immunodeficiency virus (HIV disclosure offers important benefits to people living with HIV/AIDS. However, fear of discrimination, blame, and disruption of family relationships can make disclosure a difficult decision. Barriers to HIV disclosure are influenced by the particular culture within which the individuals live. Although many studies have assessed such barriers in the U.S., very few studies have explored the factors that facilitate or prevent HIV disclosure in India. Understanding these factors is critical to the refinement, development, and implementation of a counseling intervention to facilitate disclosure. Materials and Methods: To explore these factors, we conducted 30 in-depth interviews in the local language with HIV- positive individuals from the Integrated Counselling and Testing Centre in Gujarat, India, assessing the experiences, perceived barriers, and facilitators to disclosure. To triangulate the findings, we conducted two focus group discussions with HIV medical and non-medical service providers, respectively. Results: Perceived HIV-associated stigma, fear of discrimination, and fear of family breakdown acted as barriers to HIV disclosure. Most people living with HIV/AIDS came to know of their HIV status due to poor physical health, spousal HIV-positive status, or a positive HIV test during pregnancy. Some wives only learned of their husbands′ HIV positive status after their husbands died. The focus group participants confirmed similar findings. Disclosure had serious implications for individuals living with HIV, such as divorce, maltreatment, ostracism, and decisions regarding child bearing. Interpretation and Conclusion: The identified barriers and facilitators in the present study can be used to augment training of HIV service providers working in voluntary counseling and testing centers in India.

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.

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...

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...

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...

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...

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...

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...

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.

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.

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).

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...

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

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....

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

75 FR 60468 - Privacy Act of 1974; Report of an Altered System of Records

Science.gov (United States)

2010-09-30

... or an incompetent adult in the Program to the guardian or conservator of the estate of the minor or incompetent adult, as determined by a court of competent jurisdiction); routine use 13 (disclosures in the... records, (including autopsy reports and slides, radiological films, and home videos, if any), appropriate...

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.

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

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...

OWNERSHIP CONCENTRATION AND CORPORATE GOVERNANCE DISCLOSURE – THE CASE OF FINANCIAL INSTITUTIONS

Directory of Open Access Journals (Sweden)

Stefanescu Cristina Alexandrina

2012-07-01

Full Text Available Disclosure and the quality of corporate governance system are more often appreciated as closely related concepts - the higher the level of transparency, the better the quality corporate governance practices. As regards disclosure, if in a widely held company (ownership dispersion its role is to signal that the managers are acting in the best interests of the principals, in a highly concentrated company (ownership concentration, it comes to annihilate the conflicts of interest between “insiders” (controlling shareholders and managers and outside investors. Basing on this background, we focused on corporate governance disclosure, analyzing possible influences over it coming from corporate governance dimensions. Therefore, the objective of our paper is to identify possible associations between corporate governance features and the level of disclosure through annual reports in case of banking institutions listed at London Stock Exchange focusing on ownership concentration. Most empirical studies that have tested the correlation between ownership concentration and the level of disclosure reached to a negative relationship (Barako et al., 2006; Tsamenyi, et al., 2007; Haniffa and Cooke, 2002; Huafang and Jianguo, 2007; Patelli and Prencipe, 2007; Chau and Gray, 2002; Cooke, 1989. However, there are also studies that could not find any association (Arcay and Vazquez, 2005; Ghazali and Weetman, 2006; Holm and Scholer, 2010; Parsa, et al., 2007; Baek, et al., 2009; Makhija and Patton, 2004; Depoers, 2000. Basing both on assertions supported by the agency theory that companies with concentrated ownership do not have to rely on external disclosures to the same extent as companies with dispersed ownership, as well as on most prior empirical findings that provide evidence in this respect, we proposed the following hypothesis: “(H: There is a negative association between ownership concentration and the extent of disclosure”. The

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...

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...

Labeling and advertising of home insulation

Energy Technology Data Exchange (ETDEWEB)

1978-07-01

This staff report, prepared by the F.T.C.'s Bureau of Consumer Protection for Commission review, includes recommendations as to the final form of a trade regulation rule relating to the labeling and advertising of home insulation. Because of marketing abuses which accompanied the rising demand for home insulation, there has been broad support for a rule requiring information disclosures to help purchasers of home insulation to make an informed decision. The Commission, to provide such rule as quickly as possible, undertook its rulemaking proceeding under its new expedited rulemaking procedure. The rule was proposed on November 18, 1977, and, following a two-month period for written comments, four weeks of hearings were held in Washington, D.C. in February 1978. The record, contributed to by a variety of interests, shows that consumers do not know how to shop for home insulation. The staff-recommended rule, among other things, would require that insulation be tested and R-values (a measure of insulation's ability to retain heat) disclosed on labels and in advertising. To facilitate comparison shopping, the industry would also be required to furnish consumers with fact sheets describing, on a product-to-product basis, factors that can reduce the R-value of insulation.

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...

[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

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

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.

12 CFR 541.2 - Act.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Act. 541.2 Section 541.2 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.2 Act. The term Act means the Home Owners' Loan Act of 1933, as amended. ...

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.

“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

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.

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...

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.

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.

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...

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...

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...

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...

13 CFR 102.36 - Privacy Act standards of conduct.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Privacy Act standards of conduct. 102.36 Section 102.36 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION RECORD DISCLOSURE... existence or development of any system of records that is not the subject of a current or planned public...

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.

Disclosure of negative intrusions : the relationship with thought-action fusion, shame, guilt and fear.

OpenAIRE

Wells-Britton, Kaighley; Simonds, Laura

2017-01-01

Background: Given their highly unacceptable nature, negative intrusions are likely to promote the experience of negative affect such as fear, shame and guilt. Moreover, moral thought-action fusion (believing that negative thinking is the equivalent of acting immorally) is likely to inflate the occurrence of negative affect when intrusions are experienced. In turn, negative affect is likely related to disclosure. The current study investigated whether thought-action fusion beliefs predict anti...

75 FR 54331 - Privacy Act of 1974; System of Records

Science.gov (United States)

2010-09-07

... Administrator of the Office of Information and Regulatory Affairs, Office of Management and Budget (OMB), on..., Academic Competitiveness Grants (ACG), National Science and Mathematics Access to Retain Talent (National... Privacy Act Advice Disclosure. The Department may disclose records to the DOJ or the Office of Management...

Freedom of Information Act-Employee responsibilities

Science.gov (United States)

Newman, David J.

2012-01-01

The Freedom of Information Act( FOIA), 5 U.S.C. § 552, as amended, generally provides that any person has a right to request access to Federal agency records. The USGS proactively promotes information disclosure as inherent to its mission of providing objective science to inform decisionmakers and the general public. USGS scientists disseminate up-to-date and historical scientific data that are critical to addressing national and global priorities.

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 ...

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...

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...

Gay father surrogacy families: relationships with surrogates and egg donors and parental disclosure of children's origins.

Science.gov (United States)

Blake, Lucy; Carone, Nicola; Slutsky, Jenna; Raffanello, Elizabeth; Ehrhardt, Anke A; Golombok, Susan

2016-11-01

To study the nature and quality of relationships between gay father families and their surrogates and egg donors and parental disclosure of children's origins. Cross-sectional study. Family homes. Parents in 40 gay father families with 3-9-year-old children born through surrogacy. Administration of a semistructured interview. Relationships between parents, children, surrogates, and egg donors and parental disclosure of children's origins were examined using a semistructured interview. The majority of fathers were content with the level of contact they had with the surrogate, with those who were discontent wanting more contact. Fathers were more likely to maintain relationships with surrogates than egg donors, and almost all families had started the process of talking to their children about their origins, with the level of detail and children's understanding increasing with the age of the child. In gay father surrogacy families with young children, relationships between parents, children, surrogates, and egg donors are generally positive. Copyright © 2016 The Authors. Published by Elsevier Inc. All rights reserved.

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...

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...

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.

The Freedom of Information Act and Government's Corporate Information Files.

Science.gov (United States)

Kielbowicz, Richard B.

1978-01-01

Discusses exemptions to the Freedom of Information Act that prevent disclosure of some types of corporate information supplied to the federal government. Examines case law that has developed around these exemptions and gages the degree to which they block access to corporate information held by the government. (GW)

75 FR 43579 - Privacy Act of 1974; Computer Matching Program Between the Office of Personnel Management and...

Science.gov (United States)

2010-07-26

... the Computer Matching and Privacy Protection Act of 1988 (Pub. L. 100-503), Office of Management and... safeguards for disclosure of Social Security benefit information to OPM via direct computer link for the... OFFICE OF PERSONNEL MANAGEMENT Privacy Act of 1974; Computer Matching Program Between the Office...

Identification and assessment of intimate partner violence in nurse home visitation.

Science.gov (United States)

Jack, Susan M; Ford-Gilboe, Marilyn; Davidov, Danielle; MacMillan, Harriet L

2017-08-01

To develop strategies for the identification and assessment of intimate partner violence in a nurse home visitation programme. Nurse home visitation programmes have been identified as an intervention for preventing child abuse and neglect. Recently, there is an increased focus on the role these programmes have in addressing intimate partner violence. Given the unique context of the home environment, strategies for assessments are required that maintain the therapeutic alliance and minimise client attrition. A qualitative case study. A total of four Nurse-Family Partnership agencies were engaged in this study. Purposeful samples of nurses (n = 32), pregnant or parenting mothers who had self-disclosed experiences of abuse (n = 26) and supervisors (n = 5) participated in this study. A total of 10 focus groups were completed with nurses: 42 interviews with clients and 10 interviews with supervisors. The principles of conventional content analysis guided data analysis. Data were categorised using the practice-problem-needs analysis model for integrating qualitative findings in the development of nursing interventions. Multiple opportunities to ask about intimate partner violence are valued. The use of structured screening tools at enrolment does not promote disclosure or in-depth exploration of women's experiences of abuse. Women are more likely to discuss experiences of violence when nurses initiate nonstructured discussions focused on parenting, safety or healthy relationships. Nurses require knowledge and skills to initiate indicator-based assessments when exposure to abuse is suspected as well as strategies for responding to client-initiated disclosures. A tailored approach to intimate partner violence assessment in home visiting is required. Multiple opportunities for exploring women's experiences of violence are required. A clinical pathway outlining a three-pronged approach to identification and assessment was developed. © 2016 John Wiley & Sons Ltd.

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 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...

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.

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.

78 FR 53165 - Agency Information Collection Activities: Submission to OMB for Reinstatement, With Change, of a...

Science.gov (United States)

2013-08-28

... the Home Mortgage Disclosure Act (HMDA), financial institutions that meet the reporting criteria must... to the public for the purposes of: (1) Helping to determine whether financial institutions are...-sector investment so as to attract private investment to areas where it is needed; and (3) assisting in...

78 FR 69704 - 60-Day Notice of Proposed Information Collection: HUD Conditional Commitment/Statement of...

Science.gov (United States)

2013-11-20

... Frazier, Acting Director, Home Valuation Policy Division, Department of Housing and Urban Development, 451.../direct endorsement statement of value of FHA mortgage insurance on the property. The form provides a section for a statement of the property's appraised value and other required FHA disclosures to the...

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.

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

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

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...

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...

78 FR 69651 - Privacy Act of 1974; System of Records

Science.gov (United States)

2013-11-20

... Dispute Resolution Act (ADR); DIA Instruction 5145.001, Conflict Management Program; DIA Manual 60-1... provided access to the information except to the extent that disclosure would reveal the identity of a.... 552a(k)(5), but only to the extent that such material would reveal the identity of a confidential...

Safer disclosure of HIV serostatus for women living with HIV who experience or fear violence: a systematic review.

Science.gov (United States)

Kennedy, Caitlin E; Haberlen, Sabina; Amin, Avni; Baggaley, Rachel; Narasimhan, Manjulaa

2015-01-01

Supporting individuals as they disclose their HIV serostatus may lead to a variety of individual and public health benefits. However, many women living with HIV are hesitant to disclose their HIV status due to fear of negative outcomes such as violence, abandonment, relationship dissolution and stigma. We conducted a systematic review of studies evaluating interventions to facilitate safer disclosure of HIV status for women living with HIV who experience or fear violence. Articles, conference abstracts and programme reports were included if they reported post-intervention evaluation results and were published before 1 April 2015. Searching was conducted through electronic databases for peer-reviewed articles and conference abstracts, reviewing websites of relevant organizations for grey literature, hand searching reference lists of included studies and contacting experts. Systematic methods were used for screening and data abstraction, which was conducted in duplicate. Study quality (rigor) was assessed with the Cochrane risk of bias tool. Two interventions met the inclusion criteria: the Safe Homes and Respect for Everyone cluster-randomized trial of combination HIV and intimate partner violence (IPV) services in Rakai, Uganda, and the South Africa HIV/AIDS Antenatal Post-Test Support study individual randomized trial of an enhanced counselling intervention for pregnant women undergoing HIV testing and counselling. Both programmes integrated screening for IPV into HIV testing services and trained counsellors to facilitate discussions about disclosure based on a woman's risk of violence. However, both were implemented as part of multiple-component interventions, making it impossible to isolate the impact of the safer disclosure components. The existing evidence base for interventions to facilitate safe HIV serostatus disclosure for women who experience or fear violence is limited. Development and implementation of new approaches and rigorous evaluation of safe

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...

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.

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.

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.

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...

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

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.

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...

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.

12 CFR 563e.43 - Content and availability of public file.

Science.gov (United States)

2010-01-01

... offices, and bank-at-work or bank-by-mail programs); (6) A map of each assessment area showing the... separate list; and (7) Any other information the savings association chooses. (b) Additional information... from the OTS. (2) Savings associations required to report Home Mortgage Disclosure Act (HMDA) data. A...

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.

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...

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...

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...

Home Feeling for the Modern Nomad

DEFF Research Database (Denmark)

Borup Lynggaard, Aviaja

2011-01-01

This paper describes a research project, Mobile Home Center, about home and mobility in relation to transnational HCI. The project concerns design for mobile life and it is an investigation, through user studies and prototypes, of how to support the act of home making away from the primary home. We...... bring in the perspective that transnational HCI is not only concerning individuals distributed across boarders, but also the reality of individuals who live their lives as a modern nomad in multiple countries. We bring in a new perspective of how most people perform homing tactics rather than living...

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 ...

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...

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...

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 ...

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.

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...

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...

76 FR 43549 - Office of Thrift Supervision Integration; Dodd-Frank Act Implementation

Science.gov (United States)

2011-07-21

..., Manager, Disclosure Services and Administrative Operations, Communications Division, (202) 874-5378... abolishes the OTS ninety days after the transfer date. Specifically, the Dodd-Frank Act transfers to the OCC... operation of law.\\3\\ Title III also transfers OTS employees to either the OCC or FDIC, allocated as...

Therapeutic patient education and disclosure of status of HIV infected children in Yaounde, Cameroon Achievements and competence.

Science.gov (United States)

Njom Nlend, A E; Lyeb, A S; Moyo, S; Nsangou, D

2016-08-01

Psychosocial support and therapeutic patient education are recommended practices that are poorly reported. Our objective was to describe the main achievements after a patient therapeutic education program conducted for pre-adolescents and adolescents with HIV infection. This qualitative study of 37 children with a mean age of 11 years assessed the outcome of an educational program of 8 sessions that ended by the disclosure of their HIV status. Semistructured interviews that took place 8 weeks after the last session and lasted 20 minutes evaluated the following areas: knowledge of the disease, its treatment, its prevention, and their skills in managing their treatment and the secret. The level of knowledge was acceptable except about HIV transmission, and specifically, how they had acquired the disease. In all, 33/37 (89%) of the children were able to cite or write the name of their disease; 29/37 (78%) had acquired knowledge of their treatment (name of the drugs, objective, and daily treatment times); they were able to manage treatment intake away from home; and secrecy was the standard for all. However, many were unable to explain how they had acquired the virus. Therapeutic patient education for HIV status disclosure enables adolescents to acquire knowledge about their disease and the ability to manage it. The poor results observed for knowledge of transmission needs to be improved after disclosure in support groups.

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...

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...

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.

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

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...

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.

Education Levels and Mortgage Application Outcomes: Evidence of Financial Literacy. Discussion Paper No. 1369-09

Science.gov (United States)

Collins, J. Michael

2009-01-01

This paper uses 2005 Home Mortgage Disclosure Act data aggregated by census tract to measure the relationship between census tract-level college completion rates and the rates at which first lien refinance mortgage applicants submit incomplete loan applications, withdraw loan applications before they are reviewed, and reject lender approved loan…

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

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).

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...

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...

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...

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.

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...

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).

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.

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.

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...

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 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...

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...

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...

Error or "act of God"? A study of patients' and operating room team members' perceptions of error definition, reporting, and disclosure.

Science.gov (United States)

Espin, Sherry; Levinson, Wendy; Regehr, Glenn; Baker, G Ross; Lingard, Lorelei

2006-01-01

Calls abound for a culture change in health care to improve patient safety. However, effective change cannot proceed without a clear understanding of perceptions and beliefs about error. In this study, we describe and compare operative team members' and patients' perceptions of error, reporting of error, and disclosure of error. Thirty-nine interviews of team members (9 surgeons, 9 nurses, 10 anesthesiologists) and patients (11) were conducted at 2 teaching hospitals using 4 scenarios as prompts. Transcribed responses to open questions were analyzed by 2 researchers for recurrent themes using the grounded-theory method. Yes/no answers were compared across groups using chi-square analyses. Team members and patients agreed on what constitutes an error. Deviation from standards and negative outcome were emphasized as definitive features. Patients and nurse professionals differed significantly in their perception of whether errors should be reported. Nurses were willing to report only events within their disciplinary scope of practice. Although most patients strongly advocated full disclosure of errors (what happened and how), team members preferred to disclose only what happened. When patients did support partial disclosure, their rationales varied from that of team members. Both operative teams and patients define error in terms of breaking the rules and the concept of "no harm no foul." These concepts pose challenges for treating errors as system failures. A strong culture of individualism pervades nurses' perception of error reporting, suggesting that interventions are needed to foster collective responsibility and a constructive approach to error identification.

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.

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).

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...

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...

Apology in cases of medical error disclosure: Thoughts based on a preliminary study.

Science.gov (United States)

Dahan, Sonia; Ducard, Dominique; Caeymaex, Laurence

2017-01-01

Disclosing medical errors is considered necessary by patients, ethicists, and health care professionals. Literature insists on the framing of this disclosure and describes the apology as appropriate and necessary. However, this policy seems difficult to put into practice. Few works have explored the function and meaning of the apology. The aim of this study was to explore the role ascribed to apology in communication between healthcare professionals and patients when disclosing a medical error, and to discuss these findings using a linguistic and philosophical perspective. Qualitative exploratory study, based on face-to-face semi-structured interviews, with seven physicians in a neonatal unit in France. Discourse analysis. Four themes emerged. Difference between apology in everyday life and in the medical encounter; place of the apology in the process of disclosure together with explanations, regrets, empathy and ways to avoid repeating the error; effects of the apology were to allow the patient-physician relationship undermined by the error, to be maintained, responsibility to be accepted, the first steps towards forgiveness to be taken, and a less hierarchical doctor-patient relationship to be created; ways of expressing apology ("I am sorry") reflected regrets and empathy more than an explicit apology. This study highlights how the act of apology can be seen as a "language act" as described by philosophers Austin and Searle, and how it functions as a technique for making amends following a wrongdoing and as an action undertaken in order that neither party should lose face, thus echoing the sociologist Goffmann's interaction theory. This interpretation also accords with the views of Lazare, for whom the function of apology is a restoration of dignity after the humiliation of the error. This approach to the apology illustrates how meaning and impact of real-life language acts can be clarified by philosophical and sociological ideas.

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.

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...

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...

76 FR 63817 - Disclosure of Information; Privacy Act Regulations; Notice and Amendments

Science.gov (United States)

2011-10-14

..., paper, reports of examination, work papers, and correspondence relating to such reports, to the.... Regulatory Flexibility Act The Regulatory Flexibility Act, 5 U.S.C. 601, et seq., (RFA) applies only to rules... and comment requirements of the APA, the requirement to prepare a final regulatory flexibility...

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.

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...

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 ...

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...

Evaluation of HIV counselling and testing, self-disclosure, social support and sexual behaviour change among a rural sample of HIV reactive patients in South Africa

Directory of Open Access Journals (Sweden)

E Sethosa

2005-09-01

Full Text Available The aim of this study was to evaluate HIV counselling and testing, self-disclosure, social support and sexual behavior change among HIV reactive patients among a rural sample of HIV reactive patients in South Africa. The sample consisted at the post-test counselling exit interview of 55 participants (41 women and 14 men who tested HIV-positive conveniently selected from a rural hospital and at five months follow-up at their homes 47. Results indicated that most patients had an HIV test because of medical reasons. At follow-up only 36% had disclosed their HIV status and half of the participants had had sex without condoms in the past three weeks. Major reason for not disclosing of their HIV status were being afraid of negative reactions, fear of discrimination, fear of violence, concerns about confidentiality and not yet ready. Social support was found to be significantly related to disclosure of HIV status, while counselling context and content and counselling satisfaction were not related with HIV disclosure.

Advantages and Disadvantages for Receiving Internet-Based HIV/AIDS Interventions at Home or at Community Based Organization

Science.gov (United States)

Green, Shana M.; Lockhart, Elizabeth; Marhefka, Stephanie L.

2015-01-01

Within recent years public health interventions have become technologically based to reflect the digital age we currently live in and appeal to the public in innovative and novel ways. The Internet breaks down boundaries distance imposes and increases our ability to reach and connect with people. Internet-based interventions have the potential to expand access to effective behavioral interventions. The US National HIV/AIDS Strategy states that people living with HIV should have access to effective behavioral interventions like Healthy Relationships (HR) to help them develop safe sex and disclosure skills. However, access to HR is limited across the country, especially for people in remote or rural areas. Internet-based Healthy Relationships Video Groups (HR-VG) delivered at home or community based organizations (CBOs) can possibly expand access. This study assesses the preferences of women living with HIV (WLH) for participation in HR-VG among 21 WLH who participated in a randomized control trial (RCT) testing HR-VG and completed open-ended semi-structured telephone interviews. Transcripts were thematically analyzed to determine advantages, disadvantages and overall preference for home or agency delivery of HR-VG. Themes relating to convenience, technology access, privacy, distractions, HIV serostatus disclosure and social opportunities were identified as advantages or disadvantages to participating in HR-VG at each location. Overall privacy was the most salient concern of accessing HR-VG at home or at a CBO. Considering the concerns expressed by WLH, further studies are needed to assess how an Internet-based intervention delivered at home for WLH can maintain privacy while being cost effective. PMID:26357907

Advantages and disadvantages for receiving Internet-based HIV/AIDS interventions at home or at community-based organizations.

Science.gov (United States)

Green, Shana M; Lockhart, Elizabeth; Marhefka, Stephanie L

2015-01-01

Within recent years, public health interventions have become technology based to reflect the digital age we currently live in and appeal to the public in innovative and novel ways. The Internet breaks down boundaries distance imposes and increases our ability to reach and connect with people. Internet-based interventions have the potential to expand access to effective behavioral interventions (EBIs). The US National HIV/AIDS Strategy states that people living with HIV should have access to EBIs such as healthy relationships (HR) to help them develop safe sex and disclosure skills. However, access to HR is limited across the country, especially for people in remote or rural areas. Internet-based healthy relationships video groups (HR-VG) delivered at home or community-based organizations (CBOs) can possibly expand access. This study assesses the preferences of women living with HIV (WLH) for participation in HR-VG among 21 WLH who participated in a randomized control trial (RCT) testing HR-VG and completed open-ended semi-structured telephone interviews. Transcripts were thematically analyzed to determine advantages and disadvantages of home or CBO delivery of HR-VG. Themes relating to convenience, technology access, privacy, distractions, HIV serostatus disclosure, and social opportunities were identified as advantages or disadvantages to participating in HR-VG at each location. Overall, privacy was the most salient concern of accessing HR-VG at home or at a CBO. Considering the concerns expressed by WLH, further studies are needed to assess how an Internet-based intervention delivered at home for WLH can maintain privacy while being cost effective.

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 ...

The Amagugu Intervention: A conceptual framework for increasing HIV disclosure and parent-led communication about health and HIV prevention among HIV-infected parents with HIV-uninfected primary school-aged children

Directory of Open Access Journals (Sweden)

Tamsen Jean Rochat

2016-08-01

Full Text Available Advances in access to HIV prevention and treatment have reduced vertical transmission of HIV, with most children born to HIV-infected parents being HIV-uninfected themselves. A major challenge that HIV-infected parents face is disclosure of their HIV status to their predominantly HIV-uninfected children. Their children enter middle childhood and early adolescence facing many challenges associated with parental illness and hospitalisation, often exacerbated by stigma and a lack of access to health education and support. Increasingly, evidence suggests that primary school-aged children have the developmental capacity to grasp concepts of health and illness, including HIV, and that in the absence of parent-led communication and education about these issues, HIV-exposed children may be at increased risk of psychological and social problems. The Amagugu intervention is a six-session home-based intervention, delivered by lay counsellors, which aims to increase parenting capacity to disclose their HIV status and offer health education to their primary school-aged children. The intervention includes information and activities on disclosure, health care engagement and custody planning. An uncontrolled pre-post evaluation study with 281 families showed the intervention was feasible, acceptable and effective in increasing maternal disclosure. The aim of this manuscript is to describe the conceptual model of the Amagugu intervention, as developed post-evaluation, showing the proposed pathways of risk that Amagugu aims to disrupt through its intervention targets, mechanisms and activities; and to present a summary of results from the large scale evaluation study of Amagugu to demonstrate the acceptability and feasibility of the intervention model. This relatively low-intensity home-based intervention led to: increased HIV disclosure to children, improvements in mental health for mother and child, and improved health care engagement and custody planning for

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.

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...

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...

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.

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,

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...

From 'half-dead' to being 'free': resistance to HIV stigma, self-disclosure and support for PMTCT/HIV care among couples living with HIV in Kenya.

Science.gov (United States)

Spangler, Sydney A; Abuogi, Lisa L; Akama, Eliud; Bukusi, Elizabeth A; Helova, Anna; Musoke, Pamela; Nalwa, Wafula Z; Odeny, Thomas A; Onono, Maricianah; Wanga, Iris; Turan, Janet M

2018-05-01

In sub-Saharan Africa, self-disclosure of HIV-positive status may be a pivotal action for improving access to prevention of mother-to-child transmission services. However, understanding of HIV stigma and disclosure, and their effects on demand for care remains incomplete - particularly in the current context of new antiretroviral therapy guidelines. The purpose of this study was to explore these issues among self-disclosed couples living in southwest Kenya. We conducted 38 in-depth interviews with HIV-positive pregnant or postpartum women and their male partners. Of the 19 couples, 10 were HIV seroconcordant and 9 were serodiscordant. The textual analysis showed that HIV stigma continues to restrict full participation in community life and limit access to care by promoting fear, isolation and self-censorship. Against this backdrop, however, participants' narratives revealed varying forms and degrees of resistance to HIV stigma, which appeared to both produce and emerge from acts of self-disclosure. Such disclosure enabled participants to overcome fears and gain critical support for engaging in HIV care while further resisting HIV stigma. These findings suggest that programme interventions designed explicitly to stimulate and support processes of HIV stigma resistance and safe self-disclosure may be key to improving demand for and retention in HIV services.

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...

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

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...

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.

Payment reform will shift home health agency valuation parameters.

Science.gov (United States)

Hahn, A D

1998-12-01

Changes authorized by the Balanced Budget Act of 1997 have removed many of the payment benefits that motivated past home health agency acquisition activity and temporarily have slowed the rapid pace of acquisitions of home health agencies. The act required that Medicare's cost-based payment system be replaced with a prospective payment system (PPS) and established an interim payment system to provide a framework for home health agencies to make the transition to the PPS. As a consequence, realistic valuations of home health agencies will be determined primarily by cash flows, with consideration given to operational factors, such as quality of patient care, service territory, and information systems capabilities. The limitations imposed by the change in payment mechanism will cause acquisition interest to shift away from home health agencies with higher utilization and revenue expansion to agencies able to control costs and achieve operating leverage.

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.

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…

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...

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

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.

Preparing palliative home care nurses to act as facilitators for physicians' learning: Evaluation of a training programme.

Science.gov (United States)

Pype, Peter; Mertens, Fien; Wens, Johan; Stes, Ann; Van den Eynden, Bart; Deveugele, Myriam

2015-05-01

Palliative care requires a multidisciplinary care team. General practitioners often ask specialised palliative home care teams for support. Working with specialised nurses offers learning opportunities, also called workplace learning. This can be enhanced by the presence of a learning facilitator. To describe the development and evaluation of a training programme for nurses in primary care. The programme aimed to prepare palliative home care team nurses to act as facilitators for general practitioners' workplace learning. A one-group post-test only design (quantitative) and semi-structured interviews (qualitative) were used. A multifaceted train-the-trainer programme was designed. Evaluation was done through assignments with individual feedback, summative assessment through videotaped encounters with simulation-physicians and individual interviews after a period of practice implementation. A total of 35 nurses followed the programme. The overall satisfaction was high. Homework assignments interfered with the practice workload but showed to be fundamental in translating theory into practice. Median score on the summative assessment was 7 out of 14 with range 1-13. Interviews revealed some aspects of the training (e.g. incident analysis) to be too difficult for implementation or to be in conflict with personal preferences (focus on patient care instead of facilitating general practitioners' learning). Training palliative home care team nurses as facilitator of general practitioners' workplace learning is a feasible but complex intervention. Personal characteristics, interpersonal relationships and contextual variables have to be taken into account. Training expert palliative care nurses to facilitate general practitioners' workplace learning requires careful and individualised mentoring. © The Author(s) 2014.

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...

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...

77 FR 34179 - Freedom of Information Act and Privacy Act Procedures

Science.gov (United States)

2012-06-11

... disclosure in FOIA decision making. This Final Rule parallels the procedures currently used by other agencies... amendment or correction of those records, and request an accounting of disclosures of their records by SIGAR... record. 9301.14 Requests for access. 9301.15 Access to the accounting of disclosures from records. 9301...

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.

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....

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.

12 CFR 25.43 - Content and availability of public file.

Science.gov (United States)

2010-01-01

... exclusively for the bank, banking by telephone or computer, loan production offices, and bank-at-work or bank... identifying the geographies contained within the area, either on the map or in a separate list; and (7) Any... the OCC. (2) Banks required to report Home Mortgage Disclosure Act (HMDA) data. A bank required to...

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...

The balancing act: exploring stigma, economic need and disclosure among male sex workers in Ho Chi Minh City, Vietnam.

Science.gov (United States)

Closson, Elizabeth F; Colby, Donn J; Nguyen, Thi; Cohen, Samuel S; Biello, Katie; Mimiaga, Matthew J

2015-01-01

In Vietnam, there is an emerging HIV epidemic among men who have sex with men (MSM). Male sex workers engage in high-risk sexual behaviours that make them particularly vulnerable to HIV infection. In 2010, 23 MSM in Ho Chi Minh City (HCMC) who recently received payment for sex with another man completed in-depth qualitative interviews exploring motivations for sex work, patterns of sex work disclosure and experiences of social stigma. Interviews were recorded, transcribed and translated into English and analysed using a qualitative descriptive approach. Low wages, unstable employment and family remittances were motivating factors for MSM in HCMC to sell sex. Participants described experiences of enacted and felt social stigma related to their involvement in sex work. In response, they utilised stigma management techniques aimed at concealment of involvement in sex work. Such strategies restricted sexual communication with non-paying sex partners and potentially limited their ability to seek social support from family and friends. Departing from decontextualized depictions of sex work disclosure, our findings describe how decisions to reveal involvement in sex work are shaped by social and structural factors such as social stigma, techniques to minimise exposure to stigma, economic imperatives and familial responsibilities.

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.

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.

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...

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.

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.

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

Peer supporter experiences of home visits for people with HIV infection

Directory of Open Access Journals (Sweden)

Lee HJ

2015-09-01

Full Text Available Han Ju Lee,1 Linda Moneyham,2 Hee Sun Kang,3 Kyung Sun Kim41Department of Nursing, Sangmyung University, Cheonan-si, Chungcheongnam-do, South Korea; 2School of Nursing, University of Alabama at Birmingham, Birmingham, AL, USA; 3Red Cross College of Nursing, Chung-Ang University, Seoul, South Korea; 4Gyeonggi Branch, Korean Alliance to Defeat AIDS, Anyang, Gyeonggi-do, South KoreaPurpose: This study's purpose was to explore the experiences of peer supporters regarding their work in a home visit program for people with HIV infection.Patients and methods: A qualitative descriptive study was conducted using focus groups. Participants were 12 HIV-positive peer supporters conducting home visits with people living with HIV/AIDS in South Korea. Thematic analysis was used to analyze the data.Results: Six major themes emerged: feeling a sense of belonging; concern about financial support; facing HIV-related stigma and fear of disclosure; reaching out and acting as a bridge of hope; feeling burnout; and need for quality education. The study findings indicate that although peer supporters experience several positive aspects in the role, such as feelings of belonging, they also experience issues that make it difficult to be successful in the role, including the position's instability, work-related stress, and concerns about the quality of their continuing education.Conclusion: The findings suggest that to maintain a stable and effective peer supporter program, such positions require financial support, training in how to prevent and manage stress associated with the role, and a well-developed program of education and training.Keywords: human immunodeficiency virus, qualitative research, workplace experience

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...

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

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...

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 CFR 240.15g-3 - Broker or dealer disclosure of quotations and other information relating to the penny stock market.

Science.gov (United States)

2010-04-01

... quotations and other information relating to the penny stock market. 240.15g-3 Section 240.15g-3 Commodity... Certain Issuers from Section 15(d) of the Act § 240.15g-3 Broker or dealer disclosure of quotations and... paragraph (b) of this section, the following information: (1) The inside bid quotation and the inside offer...

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...

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.

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

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)

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...

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

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...

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...

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.

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.

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.

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.

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.

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.

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

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.

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...

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...

12 CFR 613.3030 - Rural home financing.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Rural home financing. 613.3030 Section 613.3030 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ELIGIBILITY AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3030 Rural home financing. (a) Definitions. (1...

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.

Medicaid program; state plan home and community-based services, 5-year period for waivers, provider payment reassignment, and home and community-based setting requirements for Community First Choice and home and community-based services (HCBS) waivers. Final rule.

Science.gov (United States)

2014-01-16

This final rule amends the Medicaid regulations to define and describe state plan section 1915(i) home and community-based services (HCBS) under the Social Security Act (the Act) amended by the Affordable Care Act. This rule offers states new flexibilities in providing necessary and appropriate services to elderly and disabled populations. This rule describes Medicaid coverage of the optional state plan benefit to furnish home and community based-services and draw federal matching funds. This rule also provides for a 5-year duration for certain demonstration projects or waivers at the discretion of the Secretary, when they provide medical assistance for individuals dually eligible for Medicaid and Medicare benefits, includes payment reassignment provisions because state Medicaid programs often operate as the primary or only payer for the class of practitioners that includes HCBS providers, and amends Medicaid regulations to provide home and community-based setting requirements related to the Affordable Care Act for Community First Choice State plan option. This final rule also makes several important changes to the regulations implementing Medicaid 1915(c) HCBS waivers.

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...

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.

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...

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...

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...

The spillover effect of disclosure rules and materiality thresholds: Evidence from profit warnings issued in Hong Kong market

Directory of Open Access Journals (Sweden)

Rencheng Wang

2011-06-01

Full Text Available Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country. In contrast, other firms only listed in the cross-listed country are only subject to the local regulations. Previous literature has found evidence that cross-listing can improve firms’ information transparency because of more stringent listing rules in the cross-listed country. The existing research, however, has not paid enough attention to the potential influence of dual-listed firms and their home country institutional factors (e.g. unique disclosure policies on other firms only listed in the cross-listed country (i.e. spillover effect. In the Hong Kong market, Chinese dual-listed firms are under the mandatory profit warning regulation of mainland China, but other firms listed only in Hong Kong only need to follow the voluntary disclosure rule of the Hong Kong Stock Exchange. Such a setting provides us with the opportunity to investigate a spillover effect, i.e. whether these Chinese dual-listed firms influence their peers only listed in Hong Kong to release profit warnings. We find that firms only listed in Hong Kong are more likely to issue profit warnings if their Chinese dual-listed peers have also issued warnings. We further find that this spillover effect increases with the market capitalization of Chinese dual-listed firms and increases with the market share of these firms before they dominate the industry. Lastly, due to an underlying duty to disclose material information in Hong Kong, the spillover effect is weaker for firms with large earnings surprises.

Home health care agency staffing patterns before and after the Balanced Budget Act of 1997, by rural and urban location.

Science.gov (United States)

McAuley, William J; Spector, William; Van Nostrand, Joan

2008-01-01

The Balanced Budget Act (BBA) of 1997 and other recent policies have led to reduced Medicare funding for home health agencies (HHAs) and visits per beneficiary. We examine the staffing characteristics of stable Medicare-certified HHAs across rural and urban counties from 1996 to 2002, a period encompassing the changes associated with the BBA and related policies. Data were drawn from Medicare Provider of Service files and the Area Resource File. The unit of analysis was the 3,126 counties in the United States, grouped into 5 categories: metropolitan, nonmetropolitan adjacent, and 3 nonmetropolitan nonadjacent groups identified by largest town size. Only relatively stable HHAs were included. We generated summary HHA staff statistics for each county group and year. All staff categories, other than therapists, declined from 1997 to 2002 across the metropolitan and nonmetropolitan county groupings. There were substantial population-adjusted decreases in stable HHA-based home health aides in all counties, including remote counties. The limited presence of stable HHA staff in certain nonmetropolitan county types has been exacerbated since implementation of the BBA, especially in the most rural counties. The loss of aides in more rural counties may limit the availability of home-based long-term care in these locations, where the need for long-term care is considerable. Future research should examine the degree to which the presence of HHA staff influences actual access and whether other paid and unpaid sources of care substitute for Medicare home health care in counties with limited supplies of HHA staff.

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

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.

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...

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.

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.

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

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...

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...

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,…

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...

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

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.

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...

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...

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...

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

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...

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.

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)

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

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…

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...

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...

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…

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.

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

78 FR 37101 - Rules of Practice and Procedure: Enterprise and Federal Home Loan Bank Housing Goals Related...

Science.gov (United States)

2013-06-20

...: Enterprise and Federal Home Loan Bank Housing Goals Related Enforcement Amendment AGENCY: Federal Housing... Mortgage Corporation (Freddie Mac), or the Federal Home Loan Banks (Banks) for failure to submit or follow... 1209. 2. Bank Housing Plan Enforcement Section 10C(a) of the Federal Home Loan Bank Act (Bank Act), as...

Airway Clearance Techniques (ACTs)

Medline Plus

Full Text Available ... Reform Could Impact People With CF The Preserving Employee Wellness Programs Act Our Advocacy Work Advocacy Achievements ... AWARENESS Tomorrow’s Leaders About Us News Blog Chapters Facebook Twitter YouTube Instagram Email DONATE Breadcrumb Navigation Home ...

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...

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.

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.

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...

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 ...

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

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.

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...

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...

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.

78 FR 69289 - Privacy Act; Implementation

Science.gov (United States)

2013-11-19

... for Disclosures) because release of the accounting of disclosures could alert the subject of an... efforts to preserve national security. Disclosure of the accounting would also permit the individual who... individual will be provided access to the information exempt to the extent that disclosure would reveal the...

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.

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

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…

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...

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.

A cross-sectional study of all clinicians' conflict of interest disclosures to NHS hospital employers in England 2015-2016.

Science.gov (United States)

Feldman, Harriet Ruth; DeVito, Nicholas J; Mendel, Jonathan; Carroll, David E; Goldacre, Ben

2018-03-05

We set out to document how NHS trusts in the UK record and share disclosures of conflict of interest by their employees. Cross-sectional study of responses to a Freedom of Information Act request for Gifts and Hospitality Registers. NHS Trusts (secondary/tertiary care organisations) in England. 236 Trusts were contacted, of which 217 responded. We assessed all disclosures for completeness and openness, scoring them for achieving each of five measures of transparency. 185 Trusts (78%) provided a register. 71 Trusts did not respond within the 28 day time limit required by the FoIA. Most COI registers were incomplete by design, and did not contain the information necessary to assess conflicts of interest. 126/185 (68%) did not record the names of recipients. 47/185 (25%) did not record the cash value of the gift or hospitality. Only 31/185 registers (16%) contained the names of recipients, the names of donors, and the cash amounts received. 18/185 (10%) contained none of: recipient name, donor name, and cash amount. Only 15 Trusts had their disclosure register publicly available online (6%). We generated a transparency index assessing whether each Trust met the following criteria: responded on time; provided a register; had a register with fields identifying donor, recipient, and cash amount; provided a register in a format that allowed further analysis; and had their register publicly available online. Mean attainment was 1.9/5; no NHS trust met all five criteria. Overall, recording of employees' conflicts of interest by NHS trusts is poor. None of the NHS Trusts in England met all transparency criteria. 19 did not respond to our FoIA requests, 51 did not provide a Gifts and Hospitality Register and only 31 of the registers provided contained enough information to assess employees' conflicts of interest. Despite obligations on healthcare professionals to disclose conflicts of interest, and on organisations to record these, the current system for logging and

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.

Home-based HIV counseling and testing: client experiences and perceptions in Eastern Uganda.

Science.gov (United States)

Kyaddondo, David; Wanyenze, Rhoda K; Kinsman, John; Hardon, Anita

2012-11-12

Though prevention and treatment depend on individuals knowing their HIV status, the uptake of testing remains low in Sub-Saharan Africa. One initiative to encourage HIV testing involves delivering services at home. However, doubts have been cast about the ability of Home-Based HIV Counseling and Testing (HBHCT) to adhere to ethical practices including consent, confidentiality, and access to HIV care post-test. This study explored client experiences in relation these ethical issues. We conducted 395 individual interviews in Kumi district, Uganda, where teams providing HBHCT had visited 6-12 months prior to the interviews. Semi-structured questionnaires elicited information on clients' experiences, from initial community mobilization up to receipt of results and access to HIV services post-test. We found that 95% of our respondents had ever tested (average for Uganda was 38%). Among those who were approached by HBHCT providers, 98% were informed of their right to decline HIV testing. Most respondents were counseled individually, but 69% of the married/cohabiting were counseled as couples. The majority of respondents (94%) were satisfied with the information given to them and the interaction with the HBHCT providers. Most respondents considered their own homes as more private than health facilities. Twelve respondents reported that they tested positive, 11 were referred for follow-up care, seven actually went for care, and only 5 knew their CD4 counts. All HIV infected individuals who were married or cohabiting had disclosed their status to their partners. These findings show a very high uptake of HIV testing and satisfaction with HBHCT, a large proportion of married respondents tested as couples, and high disclosure rates. HBHCT can play a major role in expanding access to testing and overcoming disclosure challenges. However, access to HIV services post-test may require attention.

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...

Nurses take center stage in private duty home care.

Science.gov (United States)

Brackett, Nicole

2013-06-01

The Affordable Care Act gives America's largest group of health care providers--nurses--a unique chance to lead in improving outcomes, increasing patient satisfaction, and lowering costs. Nurses' roles continue to grow in settings from hospitals and long-term care facilities to home health and hospice agencies. Nurses are also key players in private duty home care, where they serve as care coordinators for clients. Working directly with doctors, therapists, in-home caregivers, and families, nurses are critical in delivering quality, seamless in-home care.

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...

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.

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.

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.

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.

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...

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.

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.

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.

Process evaluation to explore internal and external validity of the "Act in Case of Depression" care program in nursing homes.

Science.gov (United States)

Leontjevas, Ruslan; Gerritsen, Debby L; Koopmans, Raymond T C M; Smalbrugge, Martin; Vernooij-Dassen, Myrra J F J

2012-06-01

A multidisciplinary, evidence-based care program to improve the management of depression in nursing home residents was implemented and tested using a stepped-wedge design in 23 nursing homes (NHs): "Act in case of Depression" (AiD). Before effect analyses, to evaluate AiD process data on sampling quality (recruitment and randomization, reach) and intervention quality (relevance and feasibility, extent to which AiD was performed), which can be used for understanding internal and external validity. In this article, a model is presented that divides process evaluation data into first- and second-order process data. Qualitative and quantitative data based on personal files of residents, interviews of nursing home professionals, and a research database were analyzed according to the following process evaluation components: sampling quality and intervention quality. Nursing home. The pattern of residents' informed consent rates differed for dementia special care units and somatic units during the study. The nursing home staff was satisfied with the AiD program and reported that the program was feasible and relevant. With the exception of the first screening step (nursing staff members using a short observer-based depression scale), AiD components were not performed fully by NH staff as prescribed in the AiD protocol. Although NH staff found the program relevant and feasible and was satisfied with the program content, individual AiD components may have different feasibility. The results on sampling quality implied that statistical analyses of AiD effectiveness should account for the type of unit, whereas the findings on intervention quality implied that, next to the type of unit, analyses should account for the extent to which individual AiD program components were performed. In general, our first-order process data evaluation confirmed internal and external validity of the AiD trial, and this evaluation enabled further statistical fine tuning. The importance of

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.

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...

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…

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 ...

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…

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

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.

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.

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...

(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.

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.

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...

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

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...

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...

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.

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.

78 FR 73466 - Privacy Act

Science.gov (United States)

2013-12-06

... records. Subpart B--Requests for access to records; amendment of records, accounting of disclosures..., request amendment or correction of those records, or request an accounting of disclosures of records by..., if an accounting of that disclosure was made. If an individual has filed a statement of disagreement...

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.

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.

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.

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.

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...

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.

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.

H.R. 3258: This Act may be cited as the Radon Awareness and Disclosure Act of 1991, introduced in the US House of Representatives, One Hundred Second Congress, First Session, August 2, 1991

International Nuclear Information System (INIS)

Anon.

1991-01-01

H.R. 3258 was introduced into the US House of Representatives to improve the accuracy of radon testing products and services, to increase testing for radon in schools, and to create a commission to provide increased public awareness of radon. Studies by the Environmental Protection Agency indicated that 54% of schools tested have at least one room with elevated levels of radon. A key feature of this act calls for the EPA, in cooperation with the Department of Health and Human Services, to implement an outreach program to provide information radon to the medical community. This information will explain the health risks of radon, and the association of radon with smoking and other causes of lung caner, and identify appropriate steps to determine exposure to radon in the home

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...

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

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.

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.

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...

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

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.

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.

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.

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...

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 ...

76 FR 79050 - Federal Home Loan Bank Housing Goals: Mortgage Reporting Amendments

Science.gov (United States)

2011-12-21

... FEDERAL HOUSING FINANCE AGENCY 12 CFR Part 1281 RIN 2590-AA48 Federal Home Loan Bank Housing Goals... governing housing goals for the Federal Home Loan Banks (Banks) to make those requirements consistent with... Section 1205 of the Housing and Economic Recovery Act of 2008 (HERA) amended the Federal Home Loan Bank...

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.

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...

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.

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.

AN EMPIRICAL METHOD FOR MATERIALITY: WOULD CONFLICT OF INTEREST DISCLOSURES CHANGE PATIENT DECISIONS?

Science.gov (United States)

Spece, Roy; Yokum, David; Okoro, Andrea-Gale; Robertson Christopher

2014-01-01

significantly less likely to follow the cardiologist's recommendation of surgical implantation of a drug-eluting stent when he disclosed a financial conflict of interest, regardless of whether the disclosure was standard or enhanced. We also found that the mock patients were more likely to choose the treatment when they faced greater risk without it. We did not, however, find that the disclosure made patients more discerning about the appropriateness of the procedure. We discuss the implications for law and policy. Mock patients seem likely to act upon such information, declining the low-value healthcare when conflicts are disclosed. This finding suggests that the information is material to such transactions, and that disclosures may be salutary for medical decisions. Arguably, therefore, physicians already have a duty under the common law to disclose the financial relationships they choose to accept. Other regulators and policymakers should recognize and clarify this duty, and courts should embrace this form of evidence. Methodologically, although this empirical approach has limits, it reduces speculation by fact finders and policymakers, by at least focusing their attention on the right questions.

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 ...

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

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.

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.

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

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...

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

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...

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.

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.

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.

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

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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.

A Heuristic Model for Supporting Users’ Decision-Making in Privacy Disclosure for Recommendation