77 FR 66617 - HIT Policy and Standards Committees; Workgroup Application Database

Science.gov (United States)

2012-11-06

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Policy and Standards Committees; Workgroup Application... of New ONC HIT FACA Workgroup Application Database. The Office of the National Coordinator (ONC) has.... Name of Committees: HIT Standards Committee and HIT Policy Committee. General Function of the...

76 FR 14974 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

Science.gov (United States)

2011-03-18

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Policy Committee's Workgroup Meetings; Notice of... be open to the public via dial-in access only. Name of Committees: HIT Policy Committee's Workgroups... standards, implementation specifications, and certification criteria are needed. Date and Time: The HIT...

76 FR 50735 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

Science.gov (United States)

2011-08-16

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Policy Committee's Workgroup Meetings; Notice of... be open to the public via dial-in access only. Name of Committees: HIT Policy Committee's Workgroups... standards, implementation specifications, and certification criteria are needed. Date and Time: The HIT...

76 FR 46297 - HIT Standards Committee's Workgroup Meetings; Notice of Meetings

Science.gov (United States)

2011-08-02

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Standards Committee's Workgroup Meetings; Notice of... be open to the public via dial-in access only. Name of Committees: HIT Standards Committee's... developed by the HIT Policy Committee. Date and Time: The HIT Standards Committee Workgroups will hold the...

Improving Communication Within a Managerial Workgroup

Science.gov (United States)

Harvey, Jerry B.; Boettger, C. Russell

1971-01-01

This paper describes an experiment involving the use of laboratory education (Bradford, Gibb, & Benne, 1964; Bennis & Schein, 1965) and was designed on the assumption that improvement of communication in managerial workgroups enhances task effectiveness. (Author)

Strategy disclosure reporting trends in South Africa: A 2010–2011 ...

African Journals Online (AJOL)

kirstam

The closest is the GRI G3 Guidelines, which include strategy as one of the requirements for sustainability disclosure (GRI 2013), but these are not comprehensive. The benefits of more open strategy disclosure relate to providing stakeholders with greater insight into risks, performance and future strategic direction. Higgins.

Corporate Response to Climate Change: What do Stakeholders Expect?

Directory of Open Access Journals (Sweden)

M.S.V. Prasad

2008-09-01

Full Text Available This paper examines different perceptions on climate change management and disclosuresfrom the viewpoint of stakeholders in Indian Corporations. The paper shows how climatechange strategies and disclosures at different organizational levels can be linked to thesocietal and competitive contexts that companies face, embedded in a stakeholder view.Companies are divided according to certain attributes - location, geographical spread,industry, degree of vertical integration and diversification, companies prioritizing particularstakeholder groups, and their climate change strategies and disclosures including internalmeasures, supply-chain measures and/or market-based measures that move beyond the supplychain are analyzed.This paper attempts to illustrate how institutional, resource-based, supply chain andstakeholder views are all important to characterize and understand corporate strategicresponses to a sustainability issue.

The importance of monitoring for developing intra-group trust in Ethiopian female workgroups

NARCIS (Netherlands)

Bayissa, F.W.; Smits, J.P.J.M.; Ruben, R.

2017-01-01

We examine the relation between intra-group trust and monitoring in a patriarchal society, and how this relation affects workgroup performance. Data were collected from 352 women who were members of 72 female workgroups in Addis Ababa by means of field experiments and a survey. The data are analyzed

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.

Sustainability Performance and CSR Disclosure: The Missing Link

OpenAIRE

Siyuan Seth Li; Marie-Claude Boudreau; Mark Huber; Richard T. Watson

2013-01-01

Sustainability disclosure is a topic of great interest among academics and practitioners. As a key means of disclosing an organization’s sustainability information, the corporate social responsibility (CSR) report is adopted by most organizations nowadays. It also becomes an important information source for stakeholders. However, there is a concern that many stakeholders perceive CSR reports are reflections of the sustainability performance of organizations. This misunderstanding could lead...

Corporate Governance Effects on Social Responsibility Disclosures

Directory of Open Access Journals (Sweden)

António Dias

2017-06-01

Full Text Available This study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country strongly affected by the GFC. Portuguese companies are characterized by high ownership concentration. The largest shareholder is often the CEO and Board Chair (a phenomenon known as CEO duality. We analyse the association between CSRD (measured by a 40-item disclosure index and CG variables (board size, CEO duality, board independence, ownership concentration and presence of an audit committee or CSR committee for 48 of the 51 listed companies in Portugal. The control variables are company size and industry type. We find that CSRD is affected positively by board size, CEO duality, company size and industry type. This accords with suggestions implicit in stakeholder theory that a larger board will represent a broader diversity of stakeholders and will promote better monitoring, more assertive stakeholder management, greater transparency, and increased levels of CSRD. Larger companies and companies close-to-consumers are associated with high levels of CSRD, ostensibly because they are more visible and subject to greater societal monitoring during a period of financial crisis. We reveal that in a country characterized by high ownership concentration, CEO duality has a positive effect on CSRD.

Disclosure, apology, and offer programs: stakeholders' views of barriers to and strategies for broad implementation.

Science.gov (United States)

Bell, Sigall K; Smulowitz, Peter B; Woodward, Alan C; Mello, Michelle M; Duva, Anjali Mitter; Boothman, Richard C; Sands, Kenneth

2012-12-01

The Disclosure, Apology, and Offer (DA&O) model, a response to patient injuries caused by medical care, is an innovative approach receiving national attention for its early success as an alternative to the existing inherently adversarial, inefficient, and inequitable medical liability system. Examples of DA&O programs, however, are few. Through key informant interviews, we investigated the potential for more widespread implementation of this model by provider organizations and liability insurers, defining barriers to implementation and strategies for overcoming them. Our study focused on Massachusetts, but we also explored themes that are broadly generalizable to other states. We found strong support for the DA&O model among key stakeholders, who cited its benefits for both the liability system and patient safety. The respondents did not perceive any insurmountable barriers to broad implementation, and they identified strategies that could be pursued relatively quickly. Such solutions would permit a range of organizations to implement the model without legislative hurdles. Although more data are needed about the outcomes of DA&O programs, the model holds considerable promise for transforming the current approach to medical liability and patient safety. © 2012 Milbank Memorial Fund.

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

Supporting Stakeholder Relationship Management via Disclosure on Resource Origins: Evidence from the World’s Top NGOs

Directory of Open Access Journals (Sweden)

Kevin Joseph Good

2015-08-01

Full Text Available Issues surrounding accountability form a central part of the ongoing discussion regarding the role, place, and value of civil society organizations. Decision-makers must be aware of this challenge, seeking out proactive and innovative ways to meet the calls for legitimacy, lest increasing competition for finite resources overcome them. The disclosure of financial information using the internet demonstrates a commitment to transparency and provides an opportunity for users to make better decisions, fitting into theories on relationship marketing. This study serves the dual purpose of joining theoretical bases concerning accountability, legitimacy and marketing in the NGO realm and the execution of survey research on the online financial disclosure of the organizations listed in The Global Journal’s “100 Top NGOs 2013” Ranking, with particular attention to the origins of their resources. Content analysis was applied to categorize the line items contained in the NGOs´ Income Statement or equivalent reports, and quantitative techniques were employed to generate conclusions regarding the income mix, the share of the resource total represented by each category, and each NGO´s degree of dependence on each. The results indicate that donations are the most prevalent category among the sample (41.25%, followed by revenues (24.10% and grants (17.93%. Donations were also shown to represent, on average, approximately 39% of the income mix of the NGOs in question. Finally, the vast majority of the sample (62 of the 69 reports-providing NGOs was found to be dependent on one category alone, more than half of which received 80% or more of their resources from a single category in the year in question. These results contribute to developing research in the field of NGO web-based accountability as well as highlighting the need for a greater integration of transparency into stakeholder management practices

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.

Extracorporeal Treatment for Lithium Poisoning: Systematic Review and Recommendations from the EXTRIP Workgroup

Science.gov (United States)

Decker, Brian S.; Goldfarb, David S.; Dargan, Paul I.; Friesen, Marjorie; Gosselin, Sophie; Hoffman, Robert S.; Lavergne, Valéry; Nolin, Thomas D.

2015-01-01

The Extracorporeal Treatments in Poisoning Workgroup was created to provide evidence-based recommendations on the use of extracorporeal treatments in poisoning. Here, the EXTRIP workgroup presents its recommendations for lithium poisoning. After a systematic literature search, clinical and toxicokinetic data were extracted and summarized following a predetermined format. The entire workgroup voted through a two-round modified Delphi method to reach a consensus on voting statements. A RAND/UCLA Appropriateness Method was used to quantify disagreement, and anonymous votes were compiled and discussed in person. A second vote was conducted to determine the final workgroup recommendations. In total, 166 articles met inclusion criteria, which were mostly case reports, yielding a very low quality of evidence for all recommendations. A total of 418 patients were reviewed, 228 of which allowed extraction of patient-level data. The workgroup concluded that lithium is dialyzable (Level of evidence=A) and made the following recommendations: Extracorporeal treatment is recommended in severe lithium poisoning (1D). Extracorporeal treatment is recommended if kidney function is impaired and the [Li+] is >4.0 mEq/L, or in the presence of a decreased level of consciousness, seizures, or life-threatening dysrhythmias irrespective of the [Li+] (1D). Extracorporeal treatment is suggested if the [Li+] is >5.0 mEq/L, significant confusion is present, or the expected time to reduce the [Li+] to 36 hours (2D). Extracorporeal treatment should be continued until clinical improvement is apparent or [Li+] is treatments should be continued for a minimum of 6 hours if the [Li+] is not readily measurable (1D). Hemodialysis is the preferred extracorporeal treatment (1D), but continuous RRT is an acceptable alternative (1D). The workgroup supported the use of extracorporeal treatment in severe lithium poisoning. Clinical decisions on when to use extracorporeal treatment should take into account the

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.

77 FR 32975 - AHRQ Workgroups on ICD-10-CM/PCS Conversion of Quality Indicators (QIs)

Science.gov (United States)

2012-06-04

... on ICD-10-CM/PCS Conversion of Quality Indicators (QIs) AGENCY: Agency for Healthcare Research and... workgroups, to be convened by AHRQ's contractor, on ICD-10-CM/PCS conversion of the AHRQ Quality Indicators..., please visit the AHRQ Web site at http://www.QUALITYindicators.AHRQ.gov . Specifically, each Workgroup on...

Extracorporeal treatment for thallium poisoning: recommendations from the EXTRIP Workgroup.

Science.gov (United States)

Ghannoum, Marc; Nolin, Thomas D; Goldfarb, David S; Roberts, Darren M; Mactier, Robert; Mowry, James B; Dargan, Paul I; Maclaren, Robert; Hoegberg, Lotte C; Laliberté, Martin; Calello, Diane; Kielstein, Jan T; Anseeuw, Kurt; Winchester, James F; Burdmann, Emmanuel A; Bunchman, Timothy E; Li, Yi; Juurlink, David N; Lavergne, Valery; Megarbane, Bruno; Gosselin, Sophie; Liu, Kathleen D; Hoffman, Robert S

2012-10-01

The EXtracorporeal TReatments In Poisoning (EXTRIP) workgroup was formed to provide recommendations on the use of extracorporeal treatment (ECTR) in poisoning. To test and validate its methods, the workgroup reviewed data for thallium (Tl). After an extensive search, the co-chairs reviewed the articles, extracted the data, summarized findings, and proposed structured voting statements following a predetermined format. A two-round modified Delphi method was chosen to reach a consensus on voting statements and RAND/UCLA Appropriateness Method to quantify disagreement. Blinded votes were compiled, returned, and discussed during a conference call. A second vote determined the final recommendations. Forty-five articles met inclusion criteria. Only case reports and case series were identified, yielding a very low quality of evidence for all recommendations. Data on 74 patients, including 11 who died, were abstracted. The workgroup concluded that Tl is slightly dialyzable and made the following recommendations: ECTR is recommended in severe Tl poisoning (1D). ECTR is indicated if Tl exposure is highly suspected on the basis of history or clinical features (2D) or if the serum Tl concentration is >1.0 mg/L (2D). ECTR should be initiated as soon as possible, ideally within 24-48 hours of Tl exposure (1D), and be continued until the serum Tl concentration is poisoning.

PTC MathCAD and Workgroup Manager: Implementation in a Multi-Org System

Science.gov (United States)

Jones, Corey

2015-01-01

In this presentation, the presenter will review what was done at Kennedy Space Center to deploy and implement PTC MathCAD and PTC Workgroup Manager in a multi-org system. During the presentation the presenter will explain how they configured PTC Windchill to create custom soft-types and object initialization rules for their custom numbering scheme and why they choose these methods. This presentation will also include how to modify the EPM default soft-type file in the PTC Windchill server codebase folder. The presenter will also go over the code used in a start up script to initiate PTC MathCAD and PTC Workgroup Manager in the proper order, and also set up the environment variables when running both PTC Workgroup Manager and PTC Creo. The configuration.ini file the presenter used will also be reviewed to show you how to set up the PTC Workgroup Manager and customized it to their user community. This presentation will be of interest to administrators trying to create a similar set-up in either a single org or multiple org system deployment. The big take away will be ideas and best practices learned through implementing this system, and the lessons learned what to do and not to do when setting up this configuration. Attendees will be exposed to several different sets of code used and that worked well and will hear some limitations on what the software can accomplish when configured this way.

Are CSR disclosures relevant for investors? Empirical evidence from Germany

NARCIS (Netherlands)

Verbeeten, F.H.M.; Gamerschlag, R.; Möller, K.

2016-01-01

Purpose – The purpose of this paper is to examine whether narrative corporate social responsibility (CSR) disclosures (the provision of textual information on companies’ environmental and social performance to external stakeholders) are associated with firm value in Germany.

Extracorporeal Treatment for Lithium Poisoning: Systematic Review and Recommendations from the EXTRIP Workgroup.

Science.gov (United States)

Decker, Brian S; Goldfarb, David S; Dargan, Paul I; Friesen, Marjorie; Gosselin, Sophie; Hoffman, Robert S; Lavergne, Valéry; Nolin, Thomas D; Ghannoum, Marc

2015-05-07

The Extracorporeal Treatments in Poisoning Workgroup was created to provide evidence-based recommendations on the use of extracorporeal treatments in poisoning. Here, the EXTRIP workgroup presents its recommendations for lithium poisoning. After a systematic literature search, clinical and toxicokinetic data were extracted and summarized following a predetermined format. The entire workgroup voted through a two-round modified Delphi method to reach a consensus on voting statements. A RAND/UCLA Appropriateness Method was used to quantify disagreement, and anonymous votes were compiled and discussed in person. A second vote was conducted to determine the final workgroup recommendations. In total, 166 articles met inclusion criteria, which were mostly case reports, yielding a very low quality of evidence for all recommendations. A total of 418 patients were reviewed, 228 of which allowed extraction of patient-level data. The workgroup concluded that lithium is dialyzable (Level of evidence=A) and made the following recommendations: Extracorporeal treatment is recommended in severe lithium poisoning (1D). Extracorporeal treatment is recommended if kidney function is impaired and the [Li(+)] is >4.0 mEq/L, or in the presence of a decreased level of consciousness, seizures, or life-threatening dysrhythmias irrespective of the [Li(+)] (1D). Extracorporeal treatment is suggested if the [Li(+)] is >5.0 mEq/L, significant confusion is present, or the expected time to reduce the [Li(+)] to 36 hours (2D). Extracorporeal treatment should be continued until clinical improvement is apparent or [Li(+)] is lithium poisoning. Clinical decisions on when to use extracorporeal treatment should take into account the [Li(+)], kidney function, pattern of lithium toxicity, patient's clinical status, and availability of extracorporeal treatments. Copyright © 2015 by the American Society of Nephrology.

Cultural diversity and work-group performance : Detecting the rules

NARCIS (Netherlands)

Girndt, T.

2000-01-01

With greater levels of international cooperation, work-groups are increasingly composed of members from different cultures. These groups often suffer from communication problems; however, research suggests that they also benefit from their members cultural diversity and generate higher ranges of

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.

The mediating relationship of self-awareness on supervisor burnout and workgroup Civility & Psychological Safety: A multilevel path analysis

Directory of Open Access Journals (Sweden)

William Hernandez

2015-03-01

Full Text Available The purpose of this study was to examine whether managerial self-awareness (defined as degree of agreement between self and subordinate ratings of leaders’ behaviors mediates the relationship between supervisor burnout and supervised workgroup climate. Using an HLM approach, supervisor emotional exhaustion, depersonalization and personal accomplishment exhibited significant indirect relationships with workplace Civility and Psychological Safety, via managerial self-awareness. No direct relationships between supervisor burnout and workgroup climate were found, suggesting that self-awareness may be an important mediator for individual characteristics of leaders previously thought to be non-significant. Additional post hoc comparisons indicated that workgroups with supervisors who over-rated their own performance behaviors reported the lowest levels of Civility and Psychological Safety compared to workgroups with supervisors who accurately rated or under-rated their own performance behaviors. However, supervisors that under-rated their own performance reported the highest levels of burnout, highlighting the importance of self-awareness (accurately rating oneself in relation to individual and group outcomes. The relationships between supervisor burnout, managerial self-awareness, and workgroup perceptions of Civility and Psychological Safety differed when considering the directionality of self-other rating agreement, with the negative impact of burnout at the supervisor level having a more direct impact on the workgroup level perceptions of Civility and Psychological Safety when the workgroup is managed by an under-rater, as opposed to an accurate- or over-rater. Practically, organizations should consider the role of managerial self-awareness in influencing subordinate performance and creating desirable work climates. Also, this study suggests the effects of burnout extend beyond the individual and have significant implications for the performance

Stakeholder views on returning research results.

Science.gov (United States)

Haga, Susanne B; Zhao, Jennifer Q

2013-01-01

While the disclosure of research findings is relevant to all types of biomedical research, it has garnered particular attention with respect to genetics and genomics research due to some of the unique aspects of the data and the high public profile of the field. In this chapter, we review the attitudes of stakeholders (research participants, policymakers, and researchers) to define areas of consensus regarding the issue of returning research results across and within groups. In addition to stakeholder attitudes about obligations and interest in research results, other major related issues related to returning research results, such as informed consent, communication of research results, and cost, are discussed. Given the consensus between stakeholders to return summary reports of a study's outcomes and individual research results of clinical significance, we conclude that the time has come to encourage, if not require, researchers to consider these issues in the developmental planning stages of a project and to plan and budget accordingly. © 2013 Elsevier Inc. All rights reserved.

Physician and stakeholder perceptions of conflict of interest policies in oncology.

Science.gov (United States)

Lockhart, A Craig; Brose, Marcia S; Kim, Edward S; Johnson, David H; Peppercorn, Jeffrey M; Michels, Dina L; Storm, Courtney D; Schuchter, Lynn M; Rathmell, W Kimryn

2013-05-01

The landscape of managing potential conflicts of interest (COIs) has evolved substantially across many disciplines in recent years, but rarely are the issues more intertwined with financial and ethical implications than in the health care setting. Cancer care is a highly technologic arena, with numerous physician-industry interactions. The American Society of Clinical Oncology (ASCO) recognizes the role of a professional organization to facilitate management of these interactions and the need for periodic review of its COI policy (Policy). To gauge the sentiments of ASCO members and nonphysician stakeholders, two surveys were performed. The first asked ASCO members to estimate opinions of the Policy as it relates to presentation of industry-sponsored research. Respondents were classified as consumers or producers of research material based on demographic responses. A similar survey solicited opinions of nonphysician stakeholders, including patients with cancer, survivors, family members, and advocates. The ASCO survey was responded to by 1,967 members (1% of those solicited); 80% were producers, and 20% were consumers. Most respondents (93% of producers; 66% of consumers) reported familiarity with the Policy. Only a small proportion regularly evaluated COIs for presented research. Members favored increased transparency about relationships over restrictions on presentations of research. Stakeholders (n = 264) indicated that disclosure was "very important" to "extremely important" and preferred written disclosure (77%) over other methods. COI policies are an important and relevant topic among physicians and patient advocates. Methods to simplify the disclosure process, improve transparency, and facilitate responsiveness are critical for COI management.

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

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

Directory of Open Access Journals (Sweden)

Editinete André da Rocha Garcia

2018-02-01

Full Text Available ABSTRACT This study’s general objective is to investigate the moderating effect of Corporate Social Performance Disclosure (D-CSP on the relationship between Corporate Social Performance (CSP and Corporate Financial Performance (CFP. Based on this objective, the study presented a model in which D-CSP acts as a moderator in relation to primary stakeholders (employees, community, and suppliers. D-CSP is a mechanism through which the various social aspects involved in discretionary policies, actions, and activities identified in the management for stakeholders process can be evaluated. A sample of 1,147 companies belonging to 10 different sectors and five continents was used to test the model. Data were collected from the Bloomberg database, totaling 5,735 observations, from 2010 to 2014. The relationship was tested using the multiple linear regression model involving panel data with fixed effects, and the Newey-West robust standard errors correction. Three constructs, D-CSP, CSP, and CFP, were used to perform the tests. As a CSP measure, the CSP of the employee, supplier, and community stakeholders was used. As a D-CSP measure, the CSP disclosure scores available from the database were used, and return on assets (ROA was used as a CFP measure. The tests carried out indicated the existence of a positive moderating effect of disclosure on the relationship between the CSP of primary stakeholders and CFP. Besides presenting a positive CSP in relation to the primary stakeholders the results enable it to be inferred that these results need to be disclosed, thus contributing to higher corporate financial performance.

A Stakeholder-Theory Approach to Environmental Disclousures by Small and Medium Enterprises (SMES

Directory of Open Access Journals (Sweden)

Javier Husillos

2008-06-01

Full Text Available The aim of this article is to analyse the reasons that drive Spanish Small and Medium Enterprises (SMEs to disclose environmental information. The contribution of the present research to the literature on corporate social reporting is threefold: (i it widens the scope of Stakeholder Theory; (ii it analyses the environmental reporting disclosures of SMEs; and, for the first time in this field, (iii it applies Structural Equation Modelling. The results show that stakeholder salience, manager strategic posture and resource availability, though insufficient in themselves, are necessary to explain the environmental performance of SMEs. Moreover, an analysis of the disclosures they make in their annual accounts brings to light the impossibility of gaining insight into the real environmental behaviour of these firms, which raises reasonable doubts over the effectiveness of the relevant environmental reporting regulation in Spain.

78 FR 22883 - AHRQ Standing Workgroup for Quality Indicator Measure Specification

Science.gov (United States)

2013-04-17

... workgroup addresses broader issues related to the measurement cycle. Because AHRQ did not get a set of... proposed updates to the AHRQ QIs. The intent is to collect feedback in a standardized fashion, and to...

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

Directory of Open Access Journals (Sweden)

Rina Asmeri

2017-06-01

Full Text Available Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory. This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

Diversity climate enhances work outcomes through trust and openness in workgroup communication.

Science.gov (United States)

Hofhuis, Joep; van der Rijt, Pernill G A; Vlug, Martijn

2016-01-01

Diversity climate, defined as an organizational climate characterized by openness towards and appreciation of individual differences, has been shown to enhance outcomes in culturally diverse teams. To date, it remains unclear which processes are responsible for these findings. This paper presents two quantitative studies (n = 91; 246) that identify trust and openness in workgroup communication as possible mediators. We replicate earlier findings that perceived diversity climate positively relates to job satisfaction, sense of inclusion, work group identification and knowledge sharing in teams. In study 1, trust is shown to mediate the effects of perceived diversity climate on team members' sense of inclusion. In study 2, trust mediates the relationship between perceived diversity climate and workgroup identification and openness mediates its relationship with knowledge sharing.

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.

78 FR 5810 - AHRQ Standing Workgroup for Quality Indicator Measure Specification

Science.gov (United States)

2013-01-28

... collaboratively publish peer-reviewed journal articles or reports based on workgroup activities. However, this is..., quality alliances, medical or specialty societies, measure developers, accrediting organizations, and... topics include: (1) Strategic areas for AHRQ QI program development for the upcoming year, (2) measure...

76 FR 39107 - HIT Standards Committee's Workgroup Meetings; Notice of Meetings

Science.gov (United States)

2011-07-05

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Standards Committee's Workgroup Meetings; Notice of Meetings AGENCY: Office of the National Coordinator for Health Information Technology, HHS. ACTION: Notice... of the Office of the National Coordinator for Health Information Technology (ONC). The [[Page 39108...

Group versus individual risk choices in female workgroups in Ethiopia

NARCIS (Netherlands)

Bayissa, F.W.; Smits, J.P.J.M.; Ruben, R.

2017-01-01

A lottery choice task was conducted to examine the risk attitudes of 352 Ethiopian women who were members of 72 female workgroups in the spices processing business in Addis Ababa. The women were asked to make risk choices on their own, and the same choices together with the other members of their

Ownership structure and economic and socio-environmental disclosure in the largest Brazilian companies

Directory of Open Access Journals (Sweden)

Tatiana Aquino Almeida

2016-01-01

Full Text Available The disclosure of sustainable practices has become important in the search for competitive advantage, so as to meet the expectations of the various stakeholders. Thus, the study aims to investigate the relationship between the ownership structure and the economic and environmental voluntary disclosure in the largest Brazilian companies, analyzing ownership concentration and the identity of the controlling shareholder. For the analysis, we considered the economic, social and environmental perspectives, addressed both individually and jointly. The sample consists of 47 companies from the 100 largest public companies listed on BM&FBOVESPA, according to the magazine Exame Biggest and Best, edition 2013. The research is descriptive and quantitative, using Multiple Linear Regression for statistical analysis. The descriptive analysis of the prospects of (economic, social, environmental and sustainability disclosure showed lower average disclosure for the environmental aspect. The state control organizations stood out with the highest average in three of the four levels of disclosure: economic, social and sustainability. As regards the application of statistical analysis, the regression models were not statistically significant, indicating that, for the companies in the sample, the ownership structure does not influence the economic and socio-environmental disclosure.

75 FR 52309 - Pacific Fishery Management Council; Tule Chinook Workgroup Meeting

Science.gov (United States)

2010-08-25

... management approach for Columbia River natural tule chinook . This meeting of the TCW is open to the public... approach as a formal conservation objective in the Salmon FMP. Although nonemergency issues not contained... Fishery Management Council; Tule Chinook Workgroup Meeting AGENCY: National Marine Fisheries Service (NMFS...

76 FR 28784 - HIT Standards Committee's Workgroup Meetings; Notice of Meetings

Science.gov (United States)

2011-05-18

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Standards Committee's Workgroup Meetings; Notice of... be open to the public via dial-in access only. Name of Committees: HIT Standards Committee's... implementation of the Federal Health IT Strategic Plan, and in accordance with policies developed by the HIT...

76 FR 50736 - HIT Standards Committee's Workgroup Meetings; Notice of Meetings

Science.gov (United States)

2011-08-16

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Standards Committee's Workgroup Meetings; Notice of... be open to the public via dial-in access only. Name of Committees: HIT Standards Committee's... implementation of the Federal Health IT Strategic Plan, and in accordance with policies developed by the HIT...

76 FR 14975 - HIT Standards Committee's Workgroup Meetings; Notice of Meetings

Science.gov (United States)

2011-03-18

... DEPARTMENT OF HEALTH AND HUMAN SERVICES HIT Standards Committee's Workgroup Meetings; Notice of... be open to the public via dial-in access only. Name of Committees: HIT Standards Committee's... implementation of the Federal Health IT Strategic Plan, and in accordance with policies developed by the HIT...

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.

The Role of the Decision-Making Regime on Cooperation in a Workgroup Social Dilemma: An Examination of Cyberloafing

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Brice Corgnet

2015-11-01

Full Text Available A burgeoning problem facing organizations is the loss of workgroup productivity due to cyberloafing. The current paper examines how changes in the decision-making rights about what workgroup members can do on the job affect cyberloafing and subsequent work productivity. We compare two different types of decision-making regimes: autocratic decision-making and group voting. Using a laboratory experiment to simulate a data-entry organization, we find that, while autocratic decision-making and group voting regimes both curtail cyberloafing (by over 50%, it is only in group voting that there is a substantive improvement (of 38% in a cyberloafer’s subsequent work performance. Unlike autocratic decision-making, group voting leads to workgroups outperforming the control condition where cyberloafing could not be stopped. Additionally, only in the group voting regime did production levels of cyberloafers and non-loafers converge over time.

Extracorporeal treatment for theophylline poisoning: systematic review and recommendations from the EXTRIP workgroup.

Science.gov (United States)

Ghannoum, Marc; Wiegand, Timothy J; Liu, Kathleen D; Calello, Diane P; Godin, Melanie; Lavergne, Valery; Gosselin, Sophie; Nolin, Thomas D; Hoffman, Robert S

2015-05-01

The Extracorporeal Treatments in Poisoning workgroup was created to provide evidence-based recommendations on the use of extracorporeal treatments (ECTRs) in poisoning. Here, the workgroup presents its systematic review and recommendations for theophylline. After a systematic review of the literature, a subgroup reviewed articles, extracted data, summarized findings, and proposed structured voting statements following a pre-determined format. A two-round modified Delphi method was chosen to reach a consensus on voting statements and the RAND/UCLA Appropriateness Method was used to quantify disagreement. Anonymous votes were compiled, returned, and discussed. A second vote determined the final recommendations. 141 articles were included: 6 in vitro studies, 4 animal studies, 101 case reports/case series, 7 descriptive cohorts, 4 observational studies, and 19 pharmacokinetic studies, yielding a low-to-very-low quality of evidence for all recommendations. Data on 143 patients were reviewed, including 10 deaths. The workgroup concluded that theophylline is dialyzable (level of evidence = A) and made the following recommendations: ECTR is recommended in severe theophylline poisoning (1C). Specific recommendations for ECTR include a theophylline concentration [theophylline] > 100 mg/L (555 μmol/L) in acute exposure (1C), the presence of seizures (1D), life-threatening dysrhythmias (1D) or shock (1D), a rising [theophylline] despite optimal therapy (1D), and clinical deterioration despite optimal care (1D). In chronic poisoning, ECTR is suggested if [theophylline] > 60 mg/L (333 μmol/L) (2D) or if the [theophylline] > 50 mg/L (278 μmol/L) and the patient is either less than 6 months of age or older than 60 years of age (2D). ECTR is also suggested if gastrointestinal decontamination cannot be administered (2D). ECTR should be continued until clinical improvement is apparent or the [theophylline] is poisoning is amenable to ECTRs. The workgroup recommended

Extracorporeal treatment for carbamazepine poisoning: Systematic review and recommendations from the EXTRIP workgroup

Science.gov (United States)

Ghannoum, Marc; Yates, Christopher; Galvao, Tais F.; Sowinski, Kevin M.; Vo, Thi Hai Vân; Coogan, Andrew; Gosselin, Sophie; Lavergne, Valery; Nolin, Thomas D.; Hoffman, Robert S.

2014-01-01

Abstract Context. The Extracorporeal Treatments in Poisoning (EXTRIP) workgroup was created to provide evidence and consensus-based recommendations on the use of extracorporeal treatments (ECTRs) in poisoning. Objectives. To perform a systematic review and provide clinical recommendations for ECTR in carbamazepine poisoning. Methods. After a systematic literature search, the subgroup extracted the data and summarized the findings following a pre-determined format. The entire workgroup voted via a two-round modified Delphi method to reach a consensus on voting statements, using a RAND/UCLA Appropriateness Method to quantify disagreement. Anonymous votes were compiled, returned, and discussed in person. A second vote determined the final recommendations. Results. Seventy-four articles met inclusion criteria. Articles included case reports, case series, descriptive cohorts, pharmacokinetic studies, and in-vitro studies; two poor-quality observational studies were identified, yielding a very low quality of evidence for all recommendations. Data on 173 patients, including 6 fatalities, were reviewed. The workgroup concluded that carbamazepine is moderately dialyzable and made the following recommendations: ECTR is suggested in severe carbamazepine poisoning (2D). ECTR is recommended if multiple seizures occur and are refractory to treatment (1D), or if life-threatening dysrhythmias occur (1D). ECTR is suggested if prolonged coma or respiratory depression requiring mechanical ventilation are present (2D) or if significant toxicity persists, particularly when carbamazepine concentrations rise or remain elevated, despite using multiple-dose activated charcoal (MDAC) and supportive measures (2D). ECTR should be continued until clinical improvement is apparent (1D) or the serum carbamazepine concentration is below 10 mg/L (42 the μ in μmol/L looks weird.) (2D). Intermittent hemodialysis is the preferred ECTR (1D), but both intermittent hemoperfusion (1D) or continuous

WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY

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Hidayatul Ihsan

2016-08-01

Full Text Available This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD, was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.

Exploring Environmental Disclosure in SelectedAustralian Multinationals under the GRI Guidelines

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Omar Al Farooque

2014-09-01

Full Text Available This paper explores changes in environmental reporting among Australian MNEs between 2004 and 2007, using the GRI guidelines, and explains how GRI transformation (from G2 to G3 leads to changes in environmental disclosure aspects along with their association with company size, profitability, industry sector. Applying Wilcoxon matched pair signed ranked and Spearman rank correlation tests, twenty companies from the Australian SAM Sustainability Index (AuSSI are examined to identify the extent of changes on specific aspects of environmental disclosure. The findings of the paper document a significant increase in environmental reporting in Australian companies. In particular, reporting has increased for energy, emissions and environmental management followed by water, overall, materials, transport and product/services aspects. However, a shift in emphasis from compliance and biodiversity aspects associated with climate changes and resource preservation is also evident. Again, the majority of changes occurred in companies operating in environmentally sensitive industries with industry sector having significant relationship with a few environmental disclosure aspects, the study shows no significant effect of company size and profitability on different environmental disclosure aspects. These evidences indicate that external forces (such as, legislation, industry sensitiveness to environment, and stakeholder awareness and pressure rather than internal factors are more effective to influence and determine environmental disclosure in Australian companies.

Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

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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.

Accounting for Business Models: Increasing the Visibility of Stakeholders

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Colin Haslam

2015-01-01

Full Text Available Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s of business model financial reporting and disclosure. Framework: Firms interact with a complex network of primary and secondary stakeholders to secure the value proposition of a firm’s business model. This value proposition is itself a complex amalgam of value creating, value capturing and value manipulating arrangements with stakeholders. From a financial accounting perspective the purpose of the value proposition for a firm’s business model is to sustain liquidity and solvency as a going concern. Findings: This article argues that stakeholder relations impact upon the financial viability of a firm’s business model value proposition. However current financial reporting by function of expenses and the central organising objectives of the accounting conceptual framework conceal firm-stakeholder relations and their impact on reported financials. Practical implications: The practical implication of our paper is that ‘Business Model’ financial reporting would require a reorientation in the accounting conceptual framework that defines the objectives and purpose of financial reporting. This reorientation would involve reporting about stakeholder relations and their impact on a firms financials not simply reporting financial information to ‘investors’. Social Implications: Business model financial reporting has the potential to be stakeholder inclusive because the numbers and narratives reported by firms in their annual financial statements will increase the visibility of stakeholder relations and how these are being managed. What is original/value of paper: This paper’s original perspective is that it argues that a firm’s business model is structured out of stakeholder relations. It presents the firm’s value proposition as the product of value creating, capturing and

The diagnosis of dementia due to Alzheimer's disease: Recommendations from the National Institute on Aging-Alzheimer's Association workgroups on diagnostic guidelines for Alzheimer's disease

NARCIS (Netherlands)

McKhann, G.M.; Knopman, D.S.; Chertkow, H.; Hyman, B.T.; Jack, C.R.; Kawas, C.H.; Klunk, W.E.; Koroshetz, W.J.; Manly, J.J.; Mayeux, R.; Mohs, R.C.; Morris, J.C.; Rossor, M.N.; Scheltens, P.; Carrillo, M.C.; Thies, B.; Weintraub, S.; Phelps, C.H.

2011-01-01

The National Institute on Aging and the Alzheimer's Association charged a workgroup with the task of revising the 1984 criteria for Alzheimer's disease (AD) dementia. The workgroup sought to ensure that the revised criteria would be flexible enough to be used by both general healthcare providers

Flowing together : a longitudinal study of collective efficacy and collective flow among workgroups.

NARCIS (Netherlands)

Salanova, Marisa; Rodríguez-Sánchez, Alma M.; Schaufeli, Wilmar B.; Cifre, Eva

2014-01-01

The aim of this study is to extend the Channel Model of Flow (Csikszentmihalyi, 1975, 1990) at the collective level (workgroups) by including collective efficacy beliefs as a predictor of collective flow based on the Social Cognitive Theory (Bandura, 1997, 2001). A two-wave longitudinal lab study

Information Disclosure on Hazards from Industrial Water Pollution Incidents: Latent Resistance and Countermeasures in China

Directory of Open Access Journals (Sweden)

Yanhong Tang

2018-05-01

Full Text Available China has suffered frequent water pollution incidents in recent years, and information disclosure on relevant hazards is often delayed and insufficient. The purpose of this paper is to unearth the latent resistance, and analyze the institutional arrangements and countermeasures. After reviewing representative journal literature about environmental information disclosure, this paper provides a theoretical review based on a comparison of the ontological differences between stakeholder theory and fraud triangle theory. A tentative application of fraud triangle theory as a means of explaining the phenomenon is proposed. Empirical analysis is undertaken to verify the tentative theoretical explanation. Based on news reports from Chinese official news websites, content analysis on longitudinal case evidence of representative water pollution incidents is applied, to contribute to unearthing the mechanism of the latent resistance towards information disclosure. The results show that local government agencies have a dominant position vis a vis information disclosure, but that some important actors rarely participate in information disclosure, which provides a chance for local government agencies’ information disclosure to commit fraud. The phenomenon, its essence, and proposed countermeasures are discussed and explained by referring to recent governmental environmental practices in China. Promising research topics are illuminated, providing enlightenment for future study.

The 1996 meeting of the national technical workgroup on mixed waste thermal treatment

International Nuclear Information System (INIS)

1996-01-01

The National Technical Workgroup on Mixed Waste Thermal Treatment held its annual meeting in Atlanta Georgia on March 12-14, 1996. The National Technical Workgroup (NTW) and this meeting were sponsored under an interagency agreement between EPA and DOE. The 1996 Annual Meeting was hosted by US DOE Oak Ridge Operations in conjunction with Lockheed Martin Energy Systems - Center for Waste Management. A new feature of the annual meeting was the Permit Writer Panel Session which provided an opportunity for the state and federal permit writers to discuss issues and potential solutions to permitting mixed waste treatment systems. In addition, there was substantial discussion on the impacts of the Waste Combustion Performance Standards on mixed waste thermal treatment which are expected to proposed very soon. The 1996 meeting also focussed on two draft technical resource documents produced by NTW on Waste Analysis Plans and Compliance Test Procedures. Issues discussed included public involvement, waste characterization, and emission issues

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

CALINX (California Information Exchange): a multi-stakeholder statewide initiative to improve healthcare information flows.

Science.gov (United States)

Hopkins, D S; Oswald, N; McCaffrey, K; Bressler, S; Davidson, N; Vela, L

2000-01-01

Given the diffusion of responsibilities for gathering and reporting healthcare information in a managed care environment, California stakeholders are taking concrete steps to break the deadlock on data and information flows that has characterized the industry for some time. The California Information Exchange (CALINX) was established to facilitate the implementation of the Health Insurance Portability and Accountability Act (HIPAA) standards in California and to create trust for data exchange between trading partners, without which data exchange still will not occur. Strategic directions are set by the chief executives of key associations and organizations representing purchasers, plans, providers, and consumers. Multi-stakeholder workgroups have produced detailed data guidelines for the HIPAA standards along with rules for exchange of key data sets between trading partners. These rules address frequency, timeliness, and accuracy of data submission. Both the data guidelines and the rules have been tested in live demonstration projects, and the results of these projects have been reported to substantiate the business case for implementation. Further incentives are being built into contracts between purchasers and plans, and between plans and providers. CALINX is currently promoting widespread adoption of the data guidelines and rules for exchange with all members of the industry.

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

Directory of Open Access Journals (Sweden)

Li Li

2015-01-01

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

Engaging Communities Where They Are: New Hampshire's Coastal Adaptation Workgroup

Science.gov (United States)

Wake, C. P.; Godlewski, S.; Howard, K.; Labranche, J.; Miller, S.; Peterson, J.; Ashcraft, C.

2015-12-01

Rising seas are expected to have significant impacts on infrastructure and natural and cultural resources on New Hampshire's 18 mile open-ocean coastline and 235 miles of tidal shoreline. However, most coastal municipalities in NH lack financial and human resources to even assess vulnerability, let alone plan for climate change. This gap has been filled since 2010 by the NH Coastal Adaptation Workgroup (CAW), composed of 21 regional, state, and federal agencies, businesses, municipalities, academics, and NGOs that bring together stakeholders to discuss climate change challenges and collaboratively develop and implement effective coastal adaptation strategies. Our grassroot efforts serve to nurture existing and build new relationships, disseminate coastal watershed climate assessments, and tap into state, federal, and foundation funds for specific coastal adaptation projects. CAW has achieved collective impact in by connecting federal and state resources to communities by raising money and facilitating projects, translating climate science, educating community members, providing direct technical assistance and general capacity, and sharing success stories and lessons learned. Indicators of success include: 12 coastal communities improved their technical, financial, and human resources for climate adaptation; 80% of the 300 participants in the eleven CAW 'Water, Weather, Climate, and Community Workshops' have increased knowledge, motivation, and capacity to address climate adaptation; $3 million in grants to help communities with climate adaptation; winner of the 2015 EPA Region 1 Environmental Merit Award; and ongoing support for community-led adaptation efforts. In addition, the NH Climate Summit attracts over 100 participants each year, over 90% whom attest to the applicability of what they learn there. CAW also plays a central role in the Coastal Risks and Hazards Commission (established by the state legislature in 2013) to help communities and businesses prepare

Enterprise risk management and disclosure

Directory of Open Access Journals (Sweden)

Nicoleta Farcane

2008-01-01

Full Text Available Our paper deals with aspects regarding risk and uncertainty. Many risk management methods are today implemented in organizations. This perspective reveals that managers are linked in different forms to the activities they are managing, depending on the conditions and levels of uncertainty they are in. Actually, these multiple levels of uncertainty lead to the conclusion that any situation in an organizational system can be classified in two different models of organizational phenomena: the organizational phenomena that are putting managers and stakeholders in conditions of risk and the organizational phenomena that are putting them in condition of uncertainty. Using content analyze in this paper we survey the disclosure level of risk management information in the annual report of top Romanian listed companies.

The levels of disclosure relating to mine closure obligations by platinum mining companies

Directory of Open Access Journals (Sweden)

Joline Sturdy

2017-06-01

Aim: The aim of this study is to establish the extent to which platinum mines listed on the Johannesburg Stock Exchange (JSE comply with a recommended disclosure framework. Setting: South Africa is the largest producer of platinum in the world. The study covers all platinum mines listed on the JSE. Methods: Using a framework, a census of the annual financial statements, integrated annual reports and sustainability reports or websites was conducted to determine the level of compliance of disclosure relating to mine closure obligations to the recommended disclosure framework. Results: The results show disclosure relating to mine closure obligations of platinum mines listed on the JSE is inconsistent and not sufficient for stakeholders to understand the scope, key assumptions, parameters or reliability of the assessment and calculation of mine closure obligations. Conclusion: The assumptions used to determine mine closure obligations are specialised and multi-disciplinary. The accuracy and reliability of mine closure obligations will improve dramatically through greater transparency and access to information. It is recommended that the JSE listings for mining companies should require a competent person’s report to provide disclosure on assumptions, key values and processes applied to determine the mine closure obligations. Furthermore, it is recommended that the Department of Mineral Resources implements a mechanism of independent assessment of mine closure obligations by experts on an ongoing basis.

Young worker safety in construction: do family ties and workgroup size affect hazard exposures and safety practices?

Science.gov (United States)

Rauscher, Kimberly J; Myers, Douglas J; Runyan, Carol W; Schulman, Michael

2012-01-01

Little is known about how social aspects of the work environment influence exposures or safety practices affecting young construction workers. Our objective was to investigate whether working on a construction site with a small number of workers (≤10 vs. 11-50) or having a family-firm connection (working in a family-owned firm or one in which a family member also works) impacts hazard exposures and safety practices. Participants included 187 North Carolina construction workers 14 to 17 years old who were surveyed about their jobs. We conducted stratified analyses using cross-tabulations and chi-square statistics to measure associations between workgroup size (i.e., the total number of workers on a jobsite) and family-firm connections (yes/no) and hazard exposures (e.g., saws) and safety practices (e.g., supervision). Having a family-firm connection was associated with fewer hazard exposures and greater safety practices. Youth who worked on jobsites with a larger workgroup (11-50 workers) reported more hazards but also more safety practices. Family-firm connections, in particular, may have a protective effect for youth in construction. Even though the statistical significance of our findings on workgroup size was limited in places, the pattern of differences found suggest that further research in this area is warranted.

Computer-Aided Systems Engineering for Flight Research Projects Using a Workgroup Database

Science.gov (United States)

Mizukami, Masahi

2004-01-01

An online systems engineering tool for flight research projects has been developed through the use of a workgroup database. Capabilities are implemented for typical flight research systems engineering needs in document library, configuration control, hazard analysis, hardware database, requirements management, action item tracking, project team information, and technical performance metrics. Repetitive tasks are automated to reduce workload and errors. Current data and documents are instantly available online and can be worked on collaboratively. Existing forms and conventional processes are used, rather than inventing or changing processes to fit the tool. An integrated tool set offers advantages by automatically cross-referencing data, minimizing redundant data entry, and reducing the number of programs that must be learned. With a simplified approach, significant improvements are attained over existing capabilities for minimal cost. By using a workgroup-level database platform, personnel most directly involved in the project can develop, modify, and maintain the system, thereby saving time and money. As a pilot project, the system has been used to support an in-house flight experiment. Options are proposed for developing and deploying this type of tool on a more extensive basis.

Health Advocacy Organizations and the Pharmaceutical Industry: An Analysis of Disclosure Practices

Science.gov (United States)

Raveis, Victoria H.; Friedman, Anne; Rothman, David J.

2011-01-01

Health advocacy organizations (HAOs) are influential stakeholders in health policy. Although their advocacy tends to closely correspond with the pharmaceutical industry's marketing aims, the financial relationships between HAOs and the pharmaceutical industry have rarely been analyzed. We used Eli Lilly and Company's grant registry to examine its grant-giving policies. We also examined HAO Web sites to determine their grant-disclosure patterns. Only 25% of HAOs that received Lilly grants acknowledged Lilly's contributions on their Web sites, and only 10% acknowledged Lilly as a grant event sponsor. No HAO disclosed the exact amount of a Lilly grant. As highly trusted organizations, HAOs should disclose all corporate grants, including the purpose and the amount. Absent this disclosure, legislators, regulators, and the public cannot evaluate possible conflicts of interest or biases in HAO advocacy. PMID:21233424

Strategies to Fight Stigma toward People with Mental Disorders: Perspectives from Different Stakeholders

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Marc Corbière

2012-01-01

Full Text Available This study aims to provide a more complete and exhaustive perspective on the whole range of potential strategies to fight stigma by considering the perspectives of different stakeholders. Delegates to a Canadian conference were invited to participate in a survey that focused on stigma, from which the responses to the following question were analyzed: tell us briefly what you do to reduce prejudice and stigma toward people with a diagnosis of mental disorder? From 253 participants, 15 categories of strategies to fight stigma were identified from the verbatim (e.g., sharing/encouraging disclosure. These categories fell under six main themes: education, contact, protestation, person centered, working on recovery and social inclusion, and reflexive consciousness. The occurrence of these themes was different among stakeholders (clinical, organizational, and experiential knowledge. For example, people with mental disorders (experiential knowledge often mentioned contact and person centered strategies, while mental health professionals (clinical knowledge preferred education and working on recovery and social inclusion strategies. The results from this study highlight the need to pay more attention to the concept of disclosure of mental disorders in the process for de-stigmatization. Future studies are needed to assess the impact of the emerging strategies to fight stigma in the community.

A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities

Directory of Open Access Journals (Sweden)

Silvia Cantele

2018-02-01

Full Text Available Sustainability reporting is becoming more and more widespread among companies aiming at disclosing their contribution to sustainable development and gaining legitimacy from stakeholders. This is more significant for firms operating in a public services’ context and mainly when supplying a fundamental public resource, like water utilities. While the literature on sustainability reporting in the water sector is scant, there is an increasing need to study the usefulness and quality of its sustainability disclosures to adequately inform the stakeholders about the activities of water utilities to protect this fundamental resource and general sustainable development. This article presents a novel assessment framework based on a scoring technique and an empirical analysis on the sustainability reports of Italian water utilities carried out through it. The results highlight a low level of disclosure on the sustainability indicators suggested by the main sustainability reporting guidelines (Global Reporting Initiative, (GRI, and Sustainability Accounting Standard Board, (SASB; most companies tend to disclose only qualitative information and fail to inform about some material aspects of water management, such as water recycled, network resilience, water sources, and effluent quality. These findings indicate that sustainability reporting is mainly considered as a communication tool, rather than a performance measurement and an accountability tool, but also suggest the need for a new and international industry-specific sustainability reporting standard.

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…

Relationship Analysis of Corporate Governance, Corporate Social Responsibility Disclosure and Economic Consequences: Empirical Study of Indonesia Capital Market

Directory of Open Access Journals (Sweden)

Dody Hapsoro

2017-10-01

Full Text Available The objective of this study is to investigate the relationship between corporate governance (CG, corporate social responsibility (CSR disclosure, and economic consequences. Broadly speaking, the CG variables consist of ownership structure and management/control structure. The CSR disclosure variables consist of economic, environmental, social, human rights, societal, and product responsibility dimensions. The economic consequences variables consist of bid-ask spreads, trading volume, and share price volatility. The hypotheses are tested using a structural equation modeling analysis with 210 samples of listed firms on the Indonesian Stock Exchange in 2014. The result of this study is as follows: (1 the effect of the proportion of board of directors from the board of commissioners and the audit committee on the CSR disclosure is positive and significant; (2 the effect of the proportion of independent commissioners and the audit committee from the board of commissioners, the audit committee, and the board of directors on CSR disclosure is positive and significant; and (3 the effect of CSR disclosure on trading volume is positive and significant. The main implication of this study is that CSR disclosure activities have a very important role in meeting stakeholders' interests and ensuring the sustainability of the company long-term. In addition, CSR disclosure is considered to be an assertion of a company’s brand differentiation, which means obtaining operating licenses both from the government and society, and the company’s risk management strategy.

Applications for detection of acute kidney injury using electronic medical records and clinical information systems: workgroup statements from the 15(th) ADQI Consensus Conference.

Science.gov (United States)

James, Matthew T; Hobson, Charles E; Darmon, Michael; Mohan, Sumit; Hudson, Darren; Goldstein, Stuart L; Ronco, Claudio; Kellum, John A; Bagshaw, Sean M

2016-01-01

Electronic medical records and clinical information systems are increasingly used in hospitals and can be leveraged to improve recognition and care for acute kidney injury. This Acute Dialysis Quality Initiative (ADQI) workgroup was convened to develop consensus around principles for the design of automated AKI detection systems to produce real-time AKI alerts using electronic systems. AKI alerts were recognized by the workgroup as an opportunity to prompt earlier clinical evaluation, further testing and ultimately intervention, rather than as a diagnostic label. Workgroup members agreed with designing AKI alert systems to align with the existing KDIGO classification system, but recommended future work to further refine the appropriateness of AKI alerts and to link these alerts to actionable recommendations for AKI care. The consensus statements developed in this review can be used as a roadmap for development of future electronic applications for automated detection and reporting of AKI.

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

Extracorporeal treatment for barbiturate poisoning: recommendations from the EXTRIP Workgroup.

Science.gov (United States)

Mactier, Robert; Laliberté, Martin; Mardini, Joelle; Ghannoum, Marc; Lavergne, Valery; Gosselin, Sophie; Hoffman, Robert S; Nolin, Thomas D

2014-09-01

The EXTRIP (Extracorporeal Treatments in Poisoning) Workgroup conducted a systematic review of barbiturate poisoning using a standardized evidence-based process to provide recommendations on the use of extracorporeal treatment (ECTR) in patients with barbiturate poisoning. The authors reviewed all articles, extracted data, summarized key findings, and proposed structured voting statements following a predetermined format. A 2-round modified Delphi method was used to reach a consensus on voting statements, and the RAND/UCLA Appropriateness Method was used to quantify disagreement. 617 articles met the search inclusion criteria. Data for 538 patients were abstracted and evaluated. Only case reports, case series, and nonrandomized observational studies were identified, yielding a low quality of evidence for all recommendations. Using established criteria, the workgroup deemed that long-acting barbiturates are dialyzable and short-acting barbiturates are moderately dialyzable. Four key recommendations were made. (1) The use of ECTR should be restricted to cases of severe long-acting barbiturate poisoning. (2) The indications for ECTR in this setting are the presence of prolonged coma, respiratory depression necessitating mechanical ventilation, shock, persistent toxicity, or increasing or persistently elevated serum barbiturate concentrations despite treatment with multiple-dose activated charcoal. (3) Intermittent hemodialysis is the preferred mode of ECTR, and multiple-dose activated charcoal treatment should be continued during ECTR. (4) Cessation of ECTR is indicated when clinical improvement is apparent. This report provides detailed descriptions of the rationale for all recommendations. In summary, patients with long-acting barbiturate poisoning should be treated with ECTR provided at least one of the specific criteria in the first recommendation is present. Copyright © 2014 National Kidney Foundation, Inc. Published by Elsevier Inc. All rights reserved.

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

OpenAIRE

Rina Asmeri; Tika Alvionita; Ardi Gunardi

2017-01-01

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sam...

Shareholder, stakeholder-owner or broad stakeholder maximization

DEFF Research Database (Denmark)

Mygind, Niels

2004-01-01

With reference to the discussion about shareholder versus stakeholder maximization it is argued that the normal type of maximization is in fact stakeholder-owner maxi-mization. This means maximization of the sum of the value of the shares and stake-holder benefits belonging to the dominating...... including the shareholders of a company. Although it may be the ultimate goal for Corporate Social Responsibility to achieve this kind of maximization, broad stakeholder maximization is quite difficult to give a precise definition. There is no one-dimensional measure to add different stakeholder benefits...... not traded on the mar-ket, and therefore there is no possibility for practical application. Broad stakeholder maximization instead in practical applications becomes satisfying certain stakeholder demands, so that the practical application will be stakeholder-owner maximization un-der constraints defined...

Impact of electronic-alerting of acute kidney injury: workgroup statements from the 15(th) ADQI Consensus Conference.

Science.gov (United States)

Hoste, Eric A J; Kashani, Kianoush; Gibney, Noel; Wilson, F Perry; Ronco, Claudio; Goldstein, Stuart L; Kellum, John A; Bagshaw, Sean M

2016-01-01

Among hospitalized patients, acute kidney injury is common and associated with significant morbidity and risk for mortality. The use of electronic health records (EHR) for prediction and detection of this important clinical syndrome has grown in the past decade. The steering committee of the 15(th) Acute Dialysis Quality Initiative (ADQI) conference dedicated a workgroup with the task of identifying elements that may impact the course of events following Acute Kidney Injury (AKI) e-alert. Following an extensive, non-systematic literature search, we used a modified Delphi process to reach consensus regarding several aspects of the utilization of AKI e-alerts. Topics discussed in this workgroup included progress in evidence base practices, the characteristics of an optimal e-alert, the measures of efficacy and effectiveness, and finally what responses would be considered best practices following AKI e-alerts. Authors concluded that the current evidence for e-alert system efficacy, although growing, remains insufficient. Technology and human-related factors were found to be crucial elements of any future investigation or implementation of such tools. The group also concluded that implementation of such systems should not be done without a vigorous plan to evaluate the efficacy and effectiveness of e-alerts. Efficacy and effectiveness of e-alerts should be measured by context-specific process and patient outcomes. Finally, the group made several suggestions regarding the clinical decision support that should be considered following successful e-alert implementation. This paper reflects the findings of a non-systematic review and expert opinion. We recommend implementation of the findings of this workgroup report for use of AKI e-alerts.

Shareholder, stakeholder-owner or broad stakeholder maximization

OpenAIRE

Mygind, Niels

2004-01-01

With reference to the discussion about shareholder versus stakeholder maximization it is argued that the normal type of maximization is in fact stakeholder-owner maxi-mization. This means maximization of the sum of the value of the shares and stake-holder benefits belonging to the dominating stakeholder-owner. Maximization of shareholder value is a special case of owner-maximization, and only under quite re-strictive assumptions shareholder maximization is larger or equal to stakeholder-owner...

Epinephrine Policies and Protocols Guidance for Schools: Equipping School Nurses to Save Lives.

Science.gov (United States)

Tanner, Andrea; Clarke, Carrie

2016-01-01

In response to limited direction given by legislative bodies to school nurses about how to implement state-mandated or recommended stock epinephrine programs in their schools, NASN convened a workgroup of invested stakeholders. This workgroup was challenged to equip school nurses with the necessary tools to develop policies and protocols regarding stock epinephrine in their school districts. The dynamic workgroup subcommittees focused on policies, procedures, and reporting tools. This article reviews the results of the subcommittees' work and the overall collaboration within the workgroup. This article provides clear, nationally recognized guidance on the best practice for establishing stock epinephrine policies and protocols with reporting tools at the local school district level. © 2015 The Author(s).

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

Science.gov (United States)

2010-01-01

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

Key Performance Indicators Disclosures Through Internet: towards an integrated scoreboard

Directory of Open Access Journals (Sweden)

Ilídio Tomás Lopes

2014-10-01

Full Text Available Purpose – Information disclosure is driven by multiple determinants, most of them supported by traditional theories, such as agency theory, contingency theory, and legitemacy theory. This research aims to identify a set of Key Performance Indicators (KPI, disclosed to stakeholders through Internet. It also aims to apply for an integrated performance scorebord, acting it as a dynamic comparative tool, in particular for listed companies which market value is driven by investors expectations and needs.Design/methodology/approach – Based on 47 listed companies from the Portuguese Stock Index regulated market, and through an interpretive content analysis, research was driven towards the identification of KPI that were explicitly reported to stakeholders through structured or unstructured frameworks. This qualitative approach supports the evidences about performance indicators reported by listed companies to stakeholders, in particular to potential stockholders.Findings – Companies disclose a wide variety of key performance indicators, however in most cases included in their periodical management reports. Only a low number of companies disclose those indicators through a visible form in their web sites. Furthermore, KPI disclosed have a generic nature and are usually complemented by theoretical explanations about their evolution and trends. The diversity of indicators disclosed does not permit a comparision between companies and activity sectors. Key performence indicators are still disclosed on a voluntarily basis, remaining, in this scope, multiple agency conflicts and other issues around agency costs. Altough the intensity and categorization in the information disclosure, a standard framework is required in orther to ensure a dynamic comparision between companies or sectors.   Research limitations – The scope of this research is the Portuguese regulated market. Further research can introduce in the sample companies listed in other

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

Incorporating Role of Stakeholders into Corporate CSR Strategy For Sustainable Growth: An Exploratory Study

Directory of Open Access Journals (Sweden)

Tanggamani Vani

2017-01-01

Full Text Available In today’s modern day context, Corporate Social Responsibility (CSR become the mantra for businesses as it can be seen as a strategic approach for firms to be succeed in their business endeavours. Hence, it remains the most widely used concept to refer to organizational- stakeholder relationships. An understanding about a stakeholder approach to CSR is an important means for a firm to enhance their commitment to operate in an economically, socially and environmentally sustainable manner. In support with above arguments, this article presents a theoretical proposition based on stakeholder theory for better CSR and firm performance. By drawing upon classic work in the field, the paper offers conceptual discussion and then systematically develops a means of stakeholder approach into corporate CSR strategy. The aim of this paper is to demonstrates the need for a firm to enhance further understanding about the role of stakeholders in the context of corporate CSR strategy, which is increasingly necessary in view of the fact that business entities are absolutely essential for economic development, but at the same time, their business activities pose a huge impact to society and the environment. Thus, firm's CSR disclosure is a pivotal tool to establish a relationship of working together with the stakeholders that ensures mutual benefit and continue to be a firm that is needed by society. This article contributes to the literature by providing a fundamental explanation of how a business should embrace responsibility for the impact of its activities on the stakeholders across various levels of the value chain. By doing so, firms are offered a means to take a much more proactive approach to CSR through the stakeholder approach which is precisely helpful in measuring the effectiveness of any CSR initiative on the society to foster business sustainability.

MANAGEMENT EARNINGS FORECAST DISCLOSURE: A STUDY ON THE RELATIONSHIP BETWEEN EBITDA FORECAST AND FINANCIAL PERFORMANCE

Directory of Open Access Journals (Sweden)

André Folster

2015-12-01

Full Text Available The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices made by users, the present work sought to identify financial indicators associated with the disclosure of Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA estimates in Management Earnings Forecasts (Guidance reporting. The sample examined was composed of 42 companies and analyses were carried out using logistic and multiple linear regression techniques. The results showed that larger (as per total assets and more-leveraged companies show a higher level of disclosure. Companies with higher return on equity (ROE and Current Liquidity ratios, as well as lower Net Margins, present less precise earnings forecast. The companies providing more timely forecasts are also the ones that show higher ROE and Current Liquidity ratios, as well as lower Net Margins. These results indicate that users must take caution when basing decisions on such information, given that the possibility exists that companies bearing these characteristics are more likely to better-timed albeit less-accurate disclosure.

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

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

Science.gov (United States)

2010-04-01

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

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…

Extracorporeal treatment for valproic acid poisoning: systematic review and recommendations from the EXTRIP workgroup.

Science.gov (United States)

Ghannoum, Marc; Laliberté, Martin; Nolin, Thomas D; MacTier, Robert; Lavergne, Valery; Hoffman, Robert S; Gosselin, Sophie

2015-06-01

The EXtracorporeal TReatments In Poisoning (EXTRIP) workgroup presents its systematic review and clinical recommendations on the use of extracorporeal treatment (ECTR) in valproic acid (VPA) poisoning. The lead authors reviewed all of the articles from a systematic literature search, extracted the data, summarized the key findings, and proposed structured voting statements following a predetermined format. A two-round modified Delphi method was chosen to reach a consensus on voting statements and the RAND/UCLA Appropriateness Method was used to quantify disagreement. Anonymous votes were compiled, returned, and discussed in person. A second vote was conducted to determine the final workgroup recommendations. The latest literature search conducted in November 2014 retrieved a total of 79 articles for final qualitative analysis, including one observational study, one uncontrolled cohort study with aggregate analysis, 70 case reports and case series, and 7 pharmacokinetic studies, yielding a very low quality of evidence for all recommendations. Clinical data were reported for 82 overdose patients while pharmaco/toxicokinetic grading was performed in 55 patients. The workgroup concluded that VPA is moderately dialyzable (level of evidence = B) and made the following recommendations: ECTR is recommended in severe VPA poisoning (1D); recommendations for ECTR include a VPA concentration > 1300 mg/L (9000 μmol/L)(1D), the presence of cerebral edema (1D) or shock (1D); suggestions for ECTR include a VPA concentration > 900 mg/L (6250 μmol/L)(2D), coma or respiratory depression requiring mechanical ventilation (2D), acute hyperammonemia (2D), or pH ≤ 7.10 (2D). Cessation of ECTR is indicated when clinical improvement is apparent (1D) or the serum VPA concentration is between 50 and 100 mg/L (350-700 μmol/L)(2D). Intermittent hemodialysis is the preferred ECTR in VPA poisoning (1D). If hemodialysis is not available, then intermittent hemoperfusion (1D) or continuous

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...

Extracorporeal Treatment in Phenytoin Poisoning: Systematic Review and Recommendations from the EXTRIP (Extracorporeal Treatments in Poisoning) Workgroup.

Science.gov (United States)

Anseeuw, Kurt; Mowry, James B; Burdmann, Emmanuel A; Ghannoum, Marc; Hoffman, Robert S; Gosselin, Sophie; Lavergne, Valery; Nolin, Thomas D

2016-02-01

The Extracorporeal Treatments in Poisoning (EXTRIP) Workgroup conducted a systematic literature review using a standardized process to develop evidence-based recommendations on the use of extracorporeal treatment (ECTR) in patients with phenytoin poisoning. The authors reviewed all articles, extracted data, summarized findings, and proposed structured voting statements following a predetermined format. A 2-round modified Delphi method was used to reach a consensus on voting statements, and the RAND/UCLA Appropriateness Method was used to quantify disagreement. 51 articles met the inclusion criteria. Only case reports, case series, and pharmacokinetic studies were identified, yielding a very low quality of evidence. Clinical data from 31 patients and toxicokinetic grading from 46 patients were abstracted. The workgroup concluded that phenytoin is moderately dialyzable (level of evidence = C) despite its high protein binding and made the following recommendations. ECTR would be reasonable in select cases of severe phenytoin poisoning (neutral recommendation, 3D). ECTR is suggested if prolonged coma is present or expected (graded 2D) and it would be reasonable if prolonged incapacitating ataxia is present or expected (graded 3D). If ECTR is used, it should be discontinued when clinical improvement is apparent (graded 1D). The preferred ECTR modality in phenytoin poisoning is intermittent hemodialysis (graded 1D), but hemoperfusion is an acceptable alternative if hemodialysis is not available (graded 1D). In summary, phenytoin appears to be amenable to extracorporeal removal. However, because of the low incidence of irreversible tissue injury or death related to phenytoin poisoning and the relatively limited effect of ECTR on phenytoin removal, the workgroup proposed the use of ECTR only in very select patients with severe phenytoin poisoning. Copyright © 2016 National Kidney Foundation, Inc. Published by Elsevier Inc. All rights reserved.

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...

77 FR 40620 - AHRQ Workgroups on ICD-10-CM/PCS Conversion of Quality Indicators (QIs) - Extension Date for...

Science.gov (United States)

2012-07-10

... on ICD-10-CM/PCS Conversion of Quality Indicators (QIs) -- Extension Date for Nominations AGENCY... AHRQ QIs, please visit the AHRQ Web site at http://www.QUALITYindicators.AHRQ.gov . Specifically, each Workgroup on ICD-10-CM/PCS Conversion of Quality Indicators will consist of: --At least three individuals...

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).

Dividing the CSR Attitudes in the Romanian Banking Sector through the Stakeholder Theory

Directory of Open Access Journals (Sweden)

Georgiana-Loredana Frecea

2017-03-01

Full Text Available This paper focus on the stakeholder theory, based on the CSR disclosure analysis and investigate the attitude of the banking institutions towards their social and environmental impact and the stakeholders’ interests relative to the CSR concerns. The analysed banks adjust their corporate behaviour according to the community expectations, experiencing a particular form of CSR, which is more orientated to the philanthropic activity. The major CSR characteristics of the Romanian banking sector highlights the commitment of the banking institutions in the sustainability framework, in order to meet the stakeholders’ expectations and to stress the organizational values, reaching in the same time a strong positive image. The value of these findings for the banking practice refers to the main directions provided by the most competitive actors on the market, in order to legitimize their activity and to offer a unitary level of integration of the stakeholder theory in the strategic CSR policy.

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.

Strengthening stakeholder-engaged research and research on stakeholder engagement.

Science.gov (United States)

Ray, Kristin N; Miller, Elizabeth

2017-06-01

Stakeholder engagement is an emerging field with little evidence to inform best practices. Guidelines are needed to improve the quality of research on stakeholder engagement through more intentional planning, evaluation and reporting. We developed a preliminary framework for planning, evaluating and reporting stakeholder engagement, informed by published conceptual models and recommendations and then refined through our own stakeholder engagement experience. Our proposed exploratory framework highlights contexts and processes to be addressed in planning stakeholder engagement, and potential immediate, intermediate and long-term outcomes that warrant evaluation. We use this framework to illustrate both the minimum information needed for reporting stakeholder-engaged research and the comprehensive detail needed for reporting research on stakeholder engagement.

STAKEHOLDER DISTRUST - Implications of Distrust Research for Stakeholder Theory

OpenAIRE

Laude, Daniel; Weibel, Antoinette; Sachs, Sybille; Schafheitle, Simon Daniel

2017-01-01

Stakeholder theory has addressed the role of trust in organization-stakeholder relationships in depth. Although it is similarly relevant, distrust as a distinct construct from (low) trust has received relatively little consideration by stakeholder theorists. Thus, this article focuses on stakeholder distrust and reflects on the findings of distrust research in organizational studies and the implications for stakeholder theory. For this purpose, we conduct a systematic literature review of org...

Psychosocial safety climate moderates the job demand-resource interaction in predicting workgroup distress.

Science.gov (United States)

Dollard, Maureen F; Tuckey, Michelle R; Dormann, Christian

2012-03-01

Psychosocial safety climate (PSC) arises from workplace policies, practices, and procedures for the protection of worker psychological health and safety that are largely driven by management. Many work stress theories are based on the fundamental interaction hypothesis - that a high level of job demands (D) will lead to psychological distress and that this relationship will be offset when there are high job resources (R). However we proposed that this interaction really depends on the organizational context; in particular high levels of psychosocial safety climate will enable the safe utilization of resources to reduce demands. The study sample consisted of police constables from 23 police units (stations) with longitudinal survey responses at two time points separated by 14 months (Time 1, N=319, Time 2, N=139). We used hierarchical linear modeling to assess the effect of the proposed three-way interaction term (PSC×D×R) on change in workgroup distress variance over time. Specifically we confirmed the interaction between emotional demands and emotional resources (assessed at the individual level), in the context of unit psychosocial safety climate (aggregated individual data). As predicted, high emotional resources moderated the positive relationship between emotional demands and change in workgroup distress but only when there were high levels of unit psychosocial safety climate. Results were confirmed using a split-sample analysis. Results support psychosocial safety climate as a property of the organization and a target for higher order controls for reducing work stress. The 'right' climate enables resources to do their job. Copyright © 2011 Elsevier Ltd. All rights reserved.

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.

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.

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...

Building trust : corporations and their stakeholders

International Nuclear Information System (INIS)

Chin, R.I.

1998-01-01

The issue of corporate responsibility in terms of societal, economic and environmental matters within the petrochemical sector and the role played in this area by the Council on Economic Priorities (CEP) was discussed. CEP is a non-profit research organization whose mission is to analyse the social and environmental records of corporations in an effort to influence corporate behaviour. CEP campaigns for more communication, more social disclosure and environmentally cleaner corporations. The campaign for cleaner corporations, (C-3), began in 1992 as a public awareness campaign to list the worst environmental performers in the U.S. In the C-3 process, CEP provides recommendations to listed companies and de-lists those which have improved their environmental and social performance. The focus in 1997 was on the petrochemical industry. The overall ranking of 15 major petrochemical companies was provided, along with two case histories illustrating the C-3 process from 'listing' to 'delisting'. Measures used in determining environmental performance for a company include their environmental management policy, environmental impact, environmental reporting and communications, product stewardship and stakeholder relations

Hypoglycemia and diabetes: a report of a workgroup of the American Diabetes Association and the Endocrine Society.

Science.gov (United States)

Seaquist, Elizabeth R; Anderson, John; Childs, Belinda; Cryer, Philip; Dagogo-Jack, Samuel; Fish, Lisa; Heller, Simon R; Rodriguez, Henry; Rosenzweig, James; Vigersky, Robert

2013-05-01

To review the evidence about the impact of hypoglycemia on patients with diabetes that has become available since the past reviews of this subject by the American Diabetes Association and The Endocrine Society and to provide guidance about how this new information should be incorporated into clinical practice. Five members of the American Diabetes Association and five members of The Endocrine Society with expertise in different aspects of hypoglycemia were invited by the Chair, who is a member of both, to participate in a planning conference call and a 2-day meeting that was also attended by staff from both organizations. Subsequent communications took place via e-mail and phone calls. The writing group consisted of those invitees who participated in the writing of the manuscript. The workgroup meeting was supported by educational grants to the American Diabetes Association from Lilly USA, LLC and Novo Nordisk and sponsorship to the American Diabetes Association from Sanofi. The sponsors had no input into the development of or content of the report. The writing group considered data from recent clinical trials and other studies to update the prior workgroup report. Unpublished data were not used. Expert opinion was used to develop some conclusions. Consensus was achieved by group discussion during conference calls and face-to-face meetings, as well as by iterative revisions of the written document. The document was reviewed and approved by the American Diabetes Association's Professional Practice Committee in October 2012 and approved by the Executive Committee of the Board of Directors in November 2012 and was reviewed and approved by The Endocrine Society's Clinical Affairs Core Committee in October 2012 and by Council in November 2012. The workgroup reconfirmed the previous definitions of hypoglycemia in diabetes, reviewed the implications of hypoglycemia on both short- and long-term outcomes, considered the implications of hypoglycemia on treatment outcomes

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....

SaskEnergy small volume customers - direct gas purchase stakeholder discussion and public input report

International Nuclear Information System (INIS)

Davidson, M. A.

1998-01-01

With the approval of the Provincial Government of Saskatchewan, SaskEnergy, the provincial utility decided to extend the premise of natural gas deregulation to all sizes of customers by opening the core market for natural gas commodity sales to private sector natural gas agents, brokers and marketers (ABMs). SaskEnergy will continue to provide natural gas transportation and storage related services. Before doing so, the Utility sought to discuss with various stakeholders the terms and conditions that would need to be met by industry to enter into the Saskatchewan market. To assure a balanced interest during the discussions that would include a perspective on consumer protection requirements, the Utility contracted KPMG Regina to chair the stakeholders discussion table and facilitate a public input process for interested individuals to channel comments and seek responses to questions. This report contains the edited summary of the four meetings held by stakeholders. The stakeholders were successful in providing SaskEnergy with insight and suggestions to ensure that a direct purchase market will be developed in Saskatchewan, and that consumers will have objective information to make informed choices about their natural gas purchase options. The meetings also produced an ABMs Code of Conduct, a Direct Purchase 'Enrollment Agreement' and a 'Disclosure Agreement' and delivery terms and conditions for the core market that are similar to industry requirements in the rest of Canada. Copies of the draft forms are included in appendices to this summary report

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...

Gender-specific research for emergency diagnosis and management of ischemic heart disease: proceedings from the 2014 Academic Emergency Medicine Consensus Conference Cardiovascular Research Workgroup.

Science.gov (United States)

Safdar, Basmah; Nagurney, John T; Anise, Ayodola; DeVon, Holli A; D'Onofrio, Gail; Hess, Erik P; Hollander, Judd E; Legato, Mariane J; McGregor, Alyson J; Scott, Jane; Tewelde, Semhar; Diercks, Deborah B

2014-12-01

Coronary artery disease (CAD) is the most common cause of death for both men and women. However, over the years, emergency physicians, cardiologists, and other health care practitioners have observed varying outcomes in men and women with symptomatic CAD. Women in general are 10 to 15 years older than men when they develop CAD, but suffer worse postinfarction outcomes compared to age-matched men. This article was developed by the cardiovascular workgroup at the 2014 Academic Emergency Medicine (AEM) consensus conference to identify sex- and gender-specific gaps in the key themes and research questions related to emergency cardiac ischemia care. The workgroup had diverse stakeholder representation from emergency medicine, cardiology, critical care, nursing, emergency medical services, patients, and major policy-makers in government, academia, and patient care. We implemented the nominal group technique to identify and prioritize themes and research questions using electronic mail, monthly conference calls, in-person meetings, and Web-based surveys between June 2013 and May 2014. Through three rounds of nomination and refinement, followed by an in-person meeting on May 13, 2014, we achieved consensus on five priority themes and 30 research questions. The overarching themes were as follows: 1) the full spectrum of sex-specific risk as well as presentation of cardiac ischemia may not be captured by our standard definition of CAD and needs to incorporate other forms of ischemic heart disease (IHD); 2) diagnosis is further challenged by sex/gender differences in presentation and variable sensitivity of cardiac biomarkers, imaging, and risk scores; 3) sex-specific pathophysiology of cardiac ischemia extends beyond conventional obstructive CAD to include other causes such as microvascular dysfunction, takotsubo, and coronary artery dissection, better recognized as IHD; 4) treatment and prognosis are influenced by sex-specific variations in biology, as well as patient

Pharmacotherapy of Traumatic Brain Injury: State of the Science and the Road Forward: Report of the Department of Defense Neurotrauma Pharmacology Workgroup

Science.gov (United States)

Kochanek, Patrick M.; Bergold, Peter; Kenney, Kimbra; Marx, Christine E.; Grimes, Col. Jamie B.; Loh, LTC Yince; Adam, LTC Gina E.; Oskvig, Devon; Curley, Kenneth C.; Salzer, Col. Wanda

2014-01-01

Abstract Despite substantial investments by government, philanthropic, and commercial sources over the past several decades, traumatic brain injury (TBI) remains an unmet medical need and a major source of disability and mortality in both developed and developing societies. The U.S. Department of Defense neurotrauma research portfolio contains more than 500 research projects funded at more than $700 million and is aimed at developing interventions that mitigate the effects of trauma to the nervous system and lead to improved quality of life outcomes. A key area of this portfolio focuses on the need for effective pharmacological approaches for treating patients with TBI and its associated symptoms. The Neurotrauma Pharmacology Workgroup was established by the U.S. Army Medical Research and Materiel Command (USAMRMC) with the overarching goal of providing a strategic research plan for developing pharmacological treatments that improve clinical outcomes after TBI. To inform this plan, the Workgroup (a) assessed the current state of the science and ongoing research and (b) identified research gaps to inform future development of research priorities for the neurotrauma research portfolio. The Workgroup identified the six most critical research priority areas in the field of pharmacological treatment for persons with TBI. The priority areas represent parallel efforts needed to advance clinical care; each requires independent effort and sufficient investment. These priority areas will help the USAMRMC and other funding agencies strategically guide their research portfolios to ensure the development of effective pharmacological approaches for treating patients with TBI. PMID:23968241

Corporate Reporting on Farm Animal Welfare: An Evaluation of Global Food Companies’ Discourse and Disclosures on Farm Animal Welfare

Science.gov (United States)

Sullivan, Rory; Amos, Nicky; van de Weerd, Heleen A.

2017-01-01

Simple Summary Companies that produce or sell food products from farm animals can have a major influence on the lives and welfare of these animals. The Business Benchmark on Farm Animal Welfare (BBFAW) conducts an annual evaluation of the farm animal welfare-related disclosures of some of the world’s largest food companies. The programme looks at companies’ published policies and commitments and examines whether these might lead to actions that can improve animal welfare on farms. It also assesses whether companies show leadership in this field. The BBFAW found that, in 2012 and 2013, around 70% of companies acknowledged animal welfare as a business issue, and that, between 2012 and 2013, there was clear evidence of an increased level of disclosure on farm animal welfare awareness in the companies that were assessed. However, only 34% (2012) and 44% (2013) of companies had published comprehensive farm animal welfare policies, suggesting that many companies have yet to report on farm animal welfare as a business issue or disclose their approach to farm animal welfare to stakeholders and society. Abstract The views that food companies hold about their responsibilities for animal welfare can strongly influence the lives and welfare of farm animals. If a company’s commitment is translated into action, it can be a major driver of animal welfare. The Business Benchmark on Farm Animal Welfare (BBFAW) is an annual evaluation of farm animal welfare-related practices, reporting and performance of food companies. The framework evaluates how close, based on their disclosures, companies are to best practice in three areas: Management Commitment, Governance & Performance and Leadership & Innovation. The BBFAW analysed information published by 68 (2012) and 70 (2013) of the world’s largest food companies. Around 70% of companies acknowledged animal welfare as a business issue. Between 2012 and 2013, the mean BBFAW score increased significantly by 5% (p animal welfare

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.

Microfoundations for stakeholder theory: Managing stakeholders with heterogeneous motives

NARCIS (Netherlands)

Bridoux, F.; Stoelhorst, J.W.

2014-01-01

Instrumental stakeholder theory proposes a positive relationship between fairness toward stakeholders and firm performance. Yet, some firms are successful with an arms-length approach to stakeholder management, based on bargaining power rather than fairness. We address this puzzle by relaxing the

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.

Indications for CT and MR arthrography. Recommendations of the Musculoskeletal Workgroup of the DRG; Indikationen der MR- und CT-Arthrografie. Empfehlungen der AG Muskuloskelettale Radiologie der DRG

Energy Technology Data Exchange (ETDEWEB)

Fischer, W. [Hessingpark Clinic, Radiologengemeinschaft Augsburg (Germany); Bohndorf, K.; Zentner, J. [Zentralklinikum Augsburg (Germany). Klinik fuer Diagnostische Radiologie und Neuroradiologie; Kreitner, K.F. [Universitaetsklinikum Mainz (Germany). Klinik und Poliklinik fuer Radiologie; Schmitt, R. [Herz- und Gefaessklinik GmbH, Bad Neustadt an der Saale (Germany). Inst. fuer Diagnostische und Interventionelle Radiologie; Woertler, K. [Klinikum rechts der Isar, Muenchen (Germany). Inst. fuer Roentgendiagnostik

2009-05-15

The ongoing discussion about CT and MR arthrography is at least in part due to the lack of definite guidelines. The intention of the musculoskeletal workgroup of the DRG (Deutsche Roentgengesellschaft) was the establishment of recommendations for general guidance. After review of the recent literature, the indications for arthrographic examinations were discussed during a consensus meeting. Since the published data are insufficient and partially contradictory, no precise statements could be extracted from the literature. Therefore, the proposed recommendations are mainly based on expert opinions. In this review the main statements of the published literature are summarized and the recommendations of the musculoskeletal workgroup of the DRG are presented. (orig.)

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.

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.

Project stakeholder management

CERN Document Server

Eskerod, Pernille

2013-01-01

Carrying out a project as planned is not a guarantee for success. Projects may fail because project management does not take the requirements, wishes and concerns of stakeholders sufficiently into account. Projects can only be successful though contributions from stakeholders. And in the end, it is the stakeholders that evaluate whether they find that the project is a success. To manage stakeholders effectively, you need to know your stakeholders, their behaviours and attitudes towards the project. In Project Stakeholder Management, the authors give guidance on how to adopt an analytical and s

5 CFR 2606.207 - Accounting of disclosures.

Science.gov (United States)

2010-01-01

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

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

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...

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...

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.

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.

Experiences of mothers of sexually abused children in North-West province, post disclosure

Directory of Open Access Journals (Sweden)

Gaboipolelwe M. Masilo

2016-08-01

Full Text Available Background: Sexual violence against children is increasing at an alarming rate in South Africa. In 2010 the South African Police Service (SAPS reported 21 538 rape cases of children under 18 years. In the North-West province (NWP 5039 incidents of rape cases were reported in 2009. Mothers often experience emotional pain following child sexual abuse disclosure. It is seldom acknowledged that these mothers experience trauma and need support, post disclosure. The researcher has no known evidence of research conducted on the experiences of these mothers in NWP. Objective: The objective of the study was to explore and describe the experiences of mothers of sexually abused children post disclosure of the abuse. Method: The research design was qualitative, exploratory, descriptive and contextual. Purposive sampling was used to select mothers of sexually abused children aged 23 to 59 years whose children ranged from 0 to 16 years. Permission to conduct the study was sought from the Provincial Department of Health and informed consent was obtained from the mothers. Interviews were conducted with a sample of n = 17 until data saturation. Data were collected through in-depth interviews using a voice recorder and field notes to enhance triangulation. Tesch’s method of open coding was used to analyse data. Results: Findings indicated that mothers experienced emotional pain post sexual abuse. They expressed shock, anger and guilt for not noticing the abuse. They showed significant depression as a result of lack of support by stakeholders. Conclusion: Mothers experienced secondary trauma that poses social and psychological challenges with far-reaching implications.

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...

Reputação Corporativa e o Disclosure Socioambiental de Empresas Brasileiras

Directory of Open Access Journals (Sweden)

Vanessa Ingrid da Costa Cardoso

2014-09-01

Full Text Available As recentes mudanças ocorridas no mercado culminam em tendências no modelo de gestão das empresas voltado, dentre outros aspectos, para a melhoria de sua imagem junto aos stakeholders. Nesse sentido, emerge a reputação corporativa, frequentemente discutida no contexto de desempenho econômico. Neste estudo, a reputação corporativa é analisada na perspectiva socioambiental e de sua influência na divulgação de informações socioambientais, fundamentada na Teoria do Disclosure Discricionário. Assim, o estudo tem por objetivo geral investigar o disclosure socioambiental das empresas brasileiras de capital aberto com melhor reputação corporativa. Destaca-se a contribuição do estudo ao discutir a reputação corporativa, elemento estratégico para o desenvolvimento da empresa, na perspectiva da divulgação informacional. Trata-se de estudo descritivo, com abordagem quali-quantitativa dos dados, reunindo uma amostra de 29 companhias listadas no Índice de Sustentabilidade Empresarial (ISE e no Índice de Carbono Eficiente (ICO2 da BM&FBovespa, que divulgaram o relatório GRI em 2010. Constatou-se que as empresas com melhor reputação apresentam maior número de informações socioambientais evidenciadas, inclusive sobre externalidades negativas. Conclui-se que as empresas com melhor reputação exibem maiores níveis de disclosure social e ambiental, o que, consequentemente, indica a reputação corporativa como incentivo para divulgação voluntária de informações socioambientais.

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…

Critical Evaluation of Environmental, Social and Governance Disclosures of Malaysian Property and Construction Companies

Directory of Open Access Journals (Sweden)

Renard Yung Jhien Siew

2017-06-01

Full Text Available There is an increasing demand from stakeholders for higher transparency on environmental, social and governance (ESG disclosures. Yet not much is known about the state of sustainability reporting in Malaysia especially in the property and construction industry. This paper aims to fill this gap accordingly. Content analysis of corporate websites, sustainability and annual reports was adopted as the main methodology in this study. Findings show that corporate governance indicators are most reported by Malaysian construction companies compared to other environmental or social indicators. It was also found that details on actual health and safety performance of these companies and the initiatives implemented were largely absent from their reporting. Given the increasing number of rating tools in the capital markets which serve to rank and file companies based on their sustainability disclosures and performance such as the Dow Jones Sustainability Index (DJSI and FTSE4Good Index, it is questionable as to how reliable this can be done for the Malaysian property and construction market. The paper will be useful to construction management practitioners and ESG analysts with a focus on Asian markets.

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.

AFEM Consensus Conference, 2013. AFEM Out-of-Hospital Emergency Care Workgroup Consensus Paper: Advancing Out-of-Hospital Emergency Care in Africa-Advocacy and Development

Directory of Open Access Journals (Sweden)

N.K. Mould-Millman

2014-06-01

Future directions of the AFEM Out-of-Hospital Emergency Care Workgroup include creating an online Toolkit. This will serve as a repository of template documents to guide implementation and development of clinical care, education, transportation, public access, policy and governance.

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.

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.

32 CFR 321.10 - Disclosure to other than subject.

Science.gov (United States)

2010-07-01

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

Multi-stakeholder Virtual Dialogue

DEFF Research Database (Denmark)

Kornum, Niels; Mühlbacher, Hans

2013-01-01

This article introduces the special issue on multi-stakeholder virtual dialogue. Research as well as managerial practice in marketing has traditionally focused on single stakeholders and a one-way communication perspective. This special issue takes a novel approach by directing attention...... success. While marketing literature increasingly recognizes that divers stakeholders have an impact on a company''s success, little is known about how virtual multi-stakeholder dialogue changes marketing research and management. This special issue provides insights on what roles stakeholders may play...... to the simultaneous interaction with and of a variety of stakeholders and the fact that customers and other stakeholders of a company can take the initiative to that interaction. Stakeholders can launch a discussion, spread news, participate in value creation, can heavily influence each other and a company''s market...

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.

THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD COMPANY STOCK PRICE CRASH RISK

Directory of Open Access Journals (Sweden)

Handiyono M.Y.

2017-08-01

Full Text Available This study aims to analyze the influence of corporate social responsibility disclosure to company stock price crash risk. If socially responsible companies are committed to high standards of information transparency and do not hide bad news, they will have a low risk of crash. However, if the manager reports CSR to distract the stakeholder from bad news, the CSR will be associated with a high risk of the company stock crash. The study was conducted at Indonesian manufacturing companies registered on the IDX (BEI for the 2010-2015 period Hypothesis testing technique used a multiple regression analysis. The results showed that activities of the corporate social responsibility disclosure by the company did not have a significant relationship to the risk of the company stock price crash. This study also found that companies that conduct and report social responsibility activities simultaneously have a low risk of crashes on their company's stock price but cannot prove the relationship between the two. The implication is that social accountability reports in Indonesia are still limited to reports only and have not been considered as anything that can contribute to add value to the company or that may prevent the company from unethical behavior.

Health Care System Measures to Advance Preconception Wellness: Consensus Recommendations of the Clinical Workgroup of the National Preconception Health and Health Care Initiative.

Science.gov (United States)

Frayne, Daniel J; Verbiest, Sarah; Chelmow, David; Clarke, Heather; Dunlop, Anne; Hosmer, Jennifer; Menard, M Kathryn; Moos, Merry-K; Ramos, Diana; Stuebe, Alison; Zephyrin, Laurie

2016-05-01

Preconception wellness reflects a woman's overall health before conception as a strategy to affect health outcomes for the woman, the fetus, and the infant. Preconception wellness is challenging to measure because it attempts to capture health status before a pregnancy, which may be affected by many different service points within a health care system. The Clinical Workgroup of the National Preconception Health and Health Care Initiative proposes nine core measures that can be assessed at initiation of prenatal care to index a woman's preconception wellness. A two-stage web-based modified Delphi survey and a face-to-face meeting of key opinion leaders in women's reproductive health resulted in identifying seven criteria used to determine the core measures. The Workgroup reached unanimous agreement on an aggregate of nine preconception wellness measures to serve as a surrogate but feasible assessment of quality preconception care within the larger health community. These include indicators for: 1) pregnancy intention, 2) access to care, 3) preconception multivitamin with folic acid use, 4) tobacco avoidance, 5) absence of uncontrolled depression, 6) healthy weight, 7) absence of sexually transmitted infections, 8) optimal glycemic control in women with pregestational diabetes, and 9) teratogenic medication avoidance. The focus of the proposed measures is to quantify the effect of health care systems on advancing preconception wellness. The Workgroup recommends that health care systems adopt these nine preconception wellness measures as a metric to monitor performance of preconception care practice. Over time, monitoring these baseline measures will establish benchmarks and allow for comparison within and among regions, health care systems, and communities to drive improvements.

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...

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...

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...

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...

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...

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).

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...

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...

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...

43 CFR 2.57 - Accounting for disclosures.

Science.gov (United States)

2010-10-01

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

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...

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

Stakeholder Relationships in Higher Education

Science.gov (United States)

Kettunen, Juha

2015-01-01

The purpose of this study is to develop a stakeholder map to describe the most important stakeholders and the process of stakeholder relationships in higher education. According to the perspective of the balanced scorecard, the classification of stakeholders integrates stakeholders into strategic management. Stakeholder maps are essential in…

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....

Attitudes of stakeholders in psychiatry towards the inclusion of children in genomic research

DEFF Research Database (Denmark)

Sundby, Anna; Boolsen, Merete Watt; Burgdorf, Kristoffer Sølvsten

2018-01-01

BACKGROUND: Genomic sequencing of children in research raises complex ethical issues. This study aims to gain more knowledge on the attitudes towards the inclusion of children as research subjects in genomic research and towards the disclosure of pertinent and incidental findings to the parents...... age. Having children does not affect the stakeholder's attitudes towards the inclusion of children as research subjects in genomic research. CONCLUSION: Our findings illustrate that both the child's right to autonomy and the parents' interest to be informed are important factors that are found...... disclosing genetic information. Other important aspects were the child's right to an autonomous choice, the emotional burden of knowing imposed on both the child and the parents, and the possibility of receiving beneficial clinical information regarding the future health of the child. Nevertheless...

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

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.

Managing Diverse Stakeholders

OpenAIRE

Pipkin, Erin; Porter, Sean; Clark, Rickie

2017-01-01

For every public project, there is a diverse group of stakeholders who need and want information. During this session we outline important stakeholders, how and when to involve them in the planning process, and how targeted messaging might be the key to your project’s success. We also discuss how to identify and manage stakeholders who oppose your project.

Engaging stakeholder networks

Energy Technology Data Exchange (ETDEWEB)

Svendsen, A. [CoreRelation Consulting Inc., Delta, BC (Canada)]|[Simon Fraser Univ., Burnaby, BC (Canada); Laberge, M. [Simon Fraser Univ., Burnaby, BC (Canada)

2004-07-01

Management philosophies concerning stakeholder engagement were reviewed. This presentation provided guidelines for managers working from a sustainability value creation framework who wish to develop more effective ways to engage with stakeholders and high stakes issues that cross political, social and organizational boundaries. It was suggested that conflicts over resources, the demand for participation and the increasing power of Non-Governmental Organizations have all contributed to the increased need for stakeholder engagement. A review of different types of stakeholders was provided. Earlier strategies of managing stakeholders were examined, in which externalities such as environmental cost were not accounted for. By contrast, the emerging management philosophy presented here stressed a recognition that long term survival relied on the good health of external and internal environments. Core business strategies were discussed with reference to core values. It was suggested that a longer term focus, inclusiveness, and integration were beneficial to businesses as a whole. A case study of Clayoquot Sound was presented. The concept of social capital was examined. Individual and collective learning were evaluated. A model for engaging stakeholder networks was presented as well as a step by step procedural guide, which included the creation of a solid foundation; organizational alignment; strategy; the importance of asking questions; trust building; evaluation; and renewal. Challenges to stakeholder engagement included finding resources; ensuring consistency; patience; a tendency in business to measure success in short term payoffs; and maintaining a stakeholder perspective. It was concluded that the benefits of a sustainability value creation framework for businesses far outweighed any initial disadvantages. refs., tabs., figs.

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...

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...

Stakeholder Value Matrix - Die VErbindung zwischen Shareholder Value und Stakeholder Value

OpenAIRE

Frank Figge

2004-01-01

Die Studie zeigt, was unter Stakeholder Value verstanden werden kann, wie Shareholder Value und Stakeholder Value gemessen werden können und welche Verbindung zwischen beiden Konzepten besteht. In dieser Studie wird erstmals die Wertbeitragsanalyse von Stakeholderbeziehungen vorgestellt. Anhand der Stakeholder Value Matrix lässt sich zeigen, welche Stakeholdergruppen zusammen positiv zum Unternehmenswert beitragen.

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.

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.

The effect of environmental performance and preference disclosure on financial performance: Empirical evidence from unbalanced panel data of heavy-pollution industries in China

Directory of Open Access Journals (Sweden)

Kai Chang

2015-01-01

Full Text Available Purpose: Environmental performance and propensity disclosure is important for stakeholders to estimate firms’ incentives in environmental management practices. The purpose of this article is to explore the impacts of environmental performance and propensity disclosure on financial performance using unbalanced panel data of eight heavy-pollution industries in China. Design/methodology/approach: Environmental performance and propensity exhibits mutual causality relationship with Tobin’s Q value using unit root and co-integration test of panel data. Using panel data analysis, we take the impacts of environmental performance and propensity disclosure on financial performance from 2008 to 2012. Findings: Environmental performance has a significantly negative impact on Tobin’s Q value at the significance levels of 1%, while environmental propensity has a significantly positive effect on Tobin’s Q value at the significance levels of 5%. Firm size, financial leverage and return of assets have significantly positive impacts on financial performance at the significance levels of 1%. Meanwhile the effect of corporate environmental performance and propensity on financial performance has a significantly periodic difference from 2008 to 2012. Research limitations/implications: Those results are helpful for environmental regulators to evaluate the implementing effect of voluntary environmental policy and for firms’ managers to increase market expectation and improve financial performance. Originality/value: Environmental performance is estimated by 30 environmental indicators in eight heavy-pollution industries in China. Environmental performance and propensity disclosure has a U-typed relationship with financial performance.

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...

Stakeholder Valuing: A Process for Identifying the Interrelationships between Firm and Stakeholder Attributes

Directory of Open Access Journals (Sweden)

Donna M. Carlon

2014-05-01

Full Text Available As firms are creating and recreating themselves as stakeholder corporations, tensions mount between a firm’s fiduciary duties to its shareholders and the broader responsibilities inherent in a stakeholder focus. Firms have employed several techniques to help resolve this tension with limited success. We suggest that the next step in reducing this tension is formally accounting for stakeholder value through changes in financial reporting. We contend that stakeholders have a financial value to the firm that can and should be accounted for through the firm’s financial reporting system. We propose a three-step process we call stakeholder valuing (SV to begin a conversation regarding how such a method can be created. SV begins with codifying the firm’s identity as a stakeholder entity, moves to assessing stakeholder value that’s consistent with that identity, and concludes with accounting for and reporting that value. What we are suggesting will be seen by some as a radical change in accounting practices but we believe it is necessary as we move toward a consistent, reliable, verifiable, transparent, and comparable means of accounting for the true value of a stakeholder corporation.

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

12 CFR 998.2 - Registration and periodic disclosures.

Science.gov (United States)

2010-01-01

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

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.

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...

Nível de disclosure nos relatórios de sustentabilidade em conformidade com o Global Reporting Initiative (GRI = Level of disclosure in sustainability reports in compliance with Global Reporting Initiative (GRI

Directory of Open Access Journals (Sweden)

Daniela Di Domenico

2017-12-01

presented in the sustainability reports, it reduces the level of disclosure by companies. Regarding the level of disclosure, it is noticed that the largest group of companies is concentrated with low disclosure, representing around 30% of the analyzed companies, attending up to 50 items out of the 150 that the report proposes. As for the economic sector, public utility presented a higher level of disclosure in sustainability reports in compliance with the GRI model. It is concluded that, although there has been an increase in the dissemination of sustainability reports, companies still need adaptation to meet the GRI indicators, improving the quality of the reports disseminated and increasing the transparency of the various stakeholders.

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...

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 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...

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...

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.

Stakeholder Analysis Worksheet

Science.gov (United States)

Stakeholder Analysis WorksheetA worksheet that can be used to document potential stakeholder groups, the information or expertise they hold, the role that they can play, their interests or concerns about the HIA

Stakeholder Governance

DEFF Research Database (Denmark)

Flak, Leif Skiftenes; Rose, Jeremy

2005-01-01

to e-Government. Originally a management theory, stakeholder theory advocates addressing the concerns of all stakeholders in a firm, as opposed to concentration on the interests of senior managers and stockholders. Apart from the original profit focus, there is no serious conceptual mismatch between...... of governance. Finally, the paper makes recommendations for future work in adapting ST to the e-government context....

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.

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...

Theory-Based Stakeholder Evaluation

Science.gov (United States)

Hansen, Morten Balle; Vedung, Evert

2010-01-01

This article introduces a new approach to program theory evaluation called theory-based stakeholder evaluation or the TSE model for short. Most theory-based approaches are program theory driven and some are stakeholder oriented as well. Practically, all of the latter fuse the program perceptions of the various stakeholder groups into one unitary…

Stakeholder approach, Stakeholders mental model: A visualization test with cognitive mapping technique

Directory of Open Access Journals (Sweden)

Garoui Nassreddine

2012-04-01

Full Text Available The idea of this paper is to determine the mental models of actors in the firm with respect to the stakeholder approach of corporate governance. The use of the cognitive map to view these diagrams to show the ways of thinking and conceptualization of the stakeholder approach. The paper takes a corporate governance perspective, discusses stakeholder model. It takes also a cognitive mapping technique.

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.

Online Company-stakeholder Communication

DEFF Research Database (Denmark)

Eriksen, Rikke Augustinus; Morsing, Mette

Based on a systematic data collection we study one of the first pioneering company-stakeholder communication campaigns in social media: the case of energy company Vattenfall A/S’s pan-European campaign ‘The Climate Manifesto’. Our findings challenge the general assumption, that stakeholder...... lacked between the company and stakeholders. Vattenfall was accused of green-washing, resulting in a communications crisis. Negative stakeholder reactions consisted of prejudiced and non-negotiable argumentation indicating that social media imposes new managerial challenges since communication processes...... technologies and we question to what extent social media serve the enhancement of improved understandings across corporate and civil society on CSR issues. This paper suggests that managers face a risk of the “double-edge of stakeholder communication” when incorporating social media into their CSR strategies...

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...

Stakeholders perception of HIV sero-discordant couples in western Kenya.

Science.gov (United States)

Were, E; Wools-Kaloustian, K; Baliddawa, J; Ayuo, P O; Sidle, J; Fife, K

2008-07-01

To describe the perceptions of key stakeholders regarding the counselling needs of HIV sero-discordant couples as part of preparation for a clinical trial involving HIV sero-discordant couples. Qualitative study using key informant and couple interviews. Moi Teaching and Referral Hospital (MTRH). A purposive sample of nine key informants and 31 couple interviews totaling 71 participants. The couple interviews consisted of HIV untested, HIV concordant (positive and negative) and discordant couples. Seventy one individuals participated in nine key informant and 31 couple interviews. The responses identified the following as key issues in counselling HIV discordant couples: The need for education on the meaning of HIV sero-discordancy including potential sources of infection; assistance in disclosing HIV test results to one's partner; discussion of the stigma surrounding formula feeding. Overall, the participants supported safer sexual practices in discordant partnerships. Psychosocial support of HIV sero-discordant couples should include messages about the meaning, mechanisms and implications of sero-discordancy. Culturally appropriate HIV-disclosure and safer sex messages are also needed to support these partnerships.

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.

[Report on the 34th meeting of the German Clinical Immunology Workgroup, Frankfurt, 03.-04.11.2006].

Science.gov (United States)

Aries, P M; Witte, T; Lamprecht, P

2007-02-01

The annual meeting of the Clinical Immunology Workgroup focused on autoimmune vasculitides. The role of innate immunity, T- and B-cells, and innovative therapies for autoimmune vasculitides was discussed. Further topics of the meeting were the role of endothelial microparticles, ghrelin and leptin, regulatory and effector-memory T-cells in ANCA-associated vasculitides, as well as the lethal midline granuloma, intracytoplasmic cytokine-profile in Behcet's disease, autoantibodies in rheumatoid arthritis, polyarteritis nodosa with cranial manifestation, ILT6 as genetic marker in multiple sclerosis and Sjögren's syndrome, alpha-fodrin autoantibodies in multiple sclerosis, interferon-g autoantibodies in a patient with atypical mycobacteriosis, and autoreactive T-cells in murine lupus.

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.

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.

Ethical theory and stakeholder-related decisions: The role of stakeholder culture

NARCIS (Netherlands)

T.M. Jones; W.A. Felps (William); G. Bigley

2007-01-01

textabstractWe use convergent elements of major ethical theories to create a typology of corporate stakeholder cultures—the aspects of organizational culture consisting of the beliefs, values, and practices that have evolved for solving problems and otherwise managing stakeholder relationships. We

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...

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 ...

Attitudes of stakeholders in psychiatry towards the inclusion of children in genomic research.

Science.gov (United States)

Sundby, Anna; Boolsen, Merete Watt; Burgdorf, Kristoffer Sølvsten; Ullum, Henrik; Hansen, Thomas Folkmann; Mors, Ole

2018-03-05

Genomic sequencing of children in research raises complex ethical issues. This study aims to gain more knowledge on the attitudes towards the inclusion of children as research subjects in genomic research and towards the disclosure of pertinent and incidental findings to the parents and the child. Qualitative data were collected from interviews with a wide range of informants: experts engaged in genomic research, clinical geneticists, persons with mental disorders, relatives, and blood donors. Quantitative data were collected from a cross-sectional web-based survey among 1227 parents and 1406 non-parents who were potential stakeholders in psychiatric genomic research. Participants generally expressed positive views on children's participation in genomic research. The informants in the qualitative interviews highlighted the age of the child as a critical aspect when disclosing genetic information. Other important aspects were the child's right to an autonomous choice, the emotional burden of knowing imposed on both the child and the parents, and the possibility of receiving beneficial clinical information regarding the future health of the child. Nevertheless, there was no consensus whether the parent or the child should receive the findings. A majority of survey stakeholders agreed that children should be able to participate in genomic research. The majority agreed that both pertinent and incidental findings should be returned to the parents and to the child when of legal age. Having children does not affect the stakeholder's attitudes towards the inclusion of children as research subjects in genomic research. Our findings illustrate that both the child's right to autonomy and the parents' interest to be informed are important factors that are found valuable by the participants. In future guidelines governing children as subjects in genomic research, it would thus be essential to incorporate the child's right to an open future, including the right to receive

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 ...

Effective stakeholder management for medical practitioners

Directory of Open Access Journals (Sweden)

E Zigiriadis

2014-01-01

Full Text Available The importance of organizational-stakeholder relationships is highlighted in most organizational studies literature. This article investigates the relationship between medical practices and their stakeholders and has been developed to provide guidance on stakeholder engagement and communication. It is intended to provide a useful reference point for all medical practices concerning stakeholder engagement activities. Direction is provided on how to identify and ultimately engage with stakeholders. It should hopefully further develop the effectiveness of engagement efforts that are undertaken between a medical practice and its stakeholders. The ability of a medical practice to cultivate and sustain strong relationships with its prominent stakeholder groups greatly enhances the likelihood that the relationship will endure. Medical practitioners in South Africa are generally in urgent need of pursuing new ways of delivering quality health care through developing new service models that have been developed with the help of relevant stakeholders. Since stakeholder relationship management is critical for corporate sustainability, medical practice management should seek strategic direction by investigating the relative competitive threat and relative supportive value of each stakeholder and then classify them accordingly.

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...

Inter-CLI work-group: safety after Fukushima; GT inter-CLI 'surete post Fukushima'

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-11-03

This document contains a whole set of questions asked about nuclear safety and security by a work-group made of members of associations belonging to local information commissions. These questions are asked either to the French State, or to EDF, or to AREVA. They bear on general issues common to La Hague and Flamanville nuclear installations, notably public information, emergency plans, post-accident management, subcontracting, loss of electricity supply, public health, governance, computer hacking, extreme meteorological events. A set of questions concerns the AREVA processing plant in La Hague (warehousing, pools for irradiated fuels, plutonium oxide storage and warehousing, and so on), and another set concerns the Flamanville nuclear power plant (different aspects of the management of a crisis situation). The last set of questions concerns the Manche nuclear waste storage centre

Multiple forms of stakeholder interaction in environmental management: business arguments regarding differences in stakeholder relationships

OpenAIRE

Onkila, Tiina

2011-01-01

This study describes and interprets differences in stakeholder interaction as rhetorically constructed in environmental reports and in interviews with environmental managers. It also interprets the role of the natural environment among stakeholders, and discusses how that role is justified or not justified. The study focuses in a business perspective on stakeholder interaction in environmental management. Characteristically, stakeholder studies of environmental management have concentrated on...

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...

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...

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...

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.

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...

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.

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...

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

Science.gov (United States)

2012-11-09

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

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.

Stakeholder analysis methodologies resource book

Energy Technology Data Exchange (ETDEWEB)

Babiuch, W.M.; Farhar, B.C.

1994-03-01

Stakeholder analysis allows analysts to identify how parties might be affected by government projects. This process involves identifying the likely impacts of a proposed action and stakeholder groups affected by that action. Additionally, the process involves assessing how these groups might be affected and suggesting measures to mitigate any adverse effects. Evidence suggests that the efficiency and effectiveness of government actions can be increased and adverse social impacts mitigated when officials understand how a proposed action might affect stakeholders. This report discusses how to conduct useful stakeholder analyses for government officials making decisions on energy-efficiency and renewable-energy technologies and their commercialization. It discusses methodological issues that may affect the validity and reliability of findings, including sampling, generalizability, validity, ``uncooperative`` stakeholder groups, using social indicators, and the effect of government regulations. The Appendix contains resource directories and a list of specialists in stakeholder analysis and involvement.

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...

Managing stakeholders in transformational government

DEFF Research Database (Denmark)

Reinwald, Anja Kaldahl; Kræmmergaard, Pernille

2012-01-01

a stakeholder perspective. The paper reports how they succeeded in involving the most important stakeholders in the process of reaching transformational government. Finally the paper offers six lessons learned, based on the case study, about how to manage the involved stakeholders to reach transformational...

78 FR 20119 - Broad Stakeholder Survey

Science.gov (United States)

2013-04-03

... DEPARTMENT OF HOMELAND SECURITY [Docket No. DHS-2012-0042] Broad Stakeholder Survey AGENCY... concerning the Broad Stakeholder Survey. DHS previously published this ICR in the Federal Register on August... across the Nation. The Broad Stakeholder Survey is designed to gather stakeholder feedback on the...

Views by SLC on the reports of the 7 work-groups of the National Debate on Energy Transition

International Nuclear Information System (INIS)

2013-01-01

This document discusses and sometimes criticizes how the French national debate on energy transition has been organized, and the proposals made by the seven work-groups. It outlines some good ideas, other ideas which are either false or in contradiction with the objectives of the energy policy, other fuzzy ideas, the lack of prior analyses, lessons which could be learned from the German policy, and the reference to the European policy. In the next part, the authors discuss the main points according to 'Sauvons le Climat': the promotion of de-carbonated energies, a prudent re-examination of the energy mix, and a new balance for subsidies awarded to renewable energies

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...

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...

Info avond Go&Learn stakeholders

OpenAIRE

Brabant, Karen

2014-01-01

De infoavond licht de stakeholders in over de planning en invulling van de circuits en de praktische organisatie ervan. De stakeholders worden ingelicht over de huidige realisaties binnen het project, zowel op nationaal als internationaal niveau. Het geeft aan de stakeholders eveneens de kans om te netwerken.

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.

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 ...

Integrating Environmental and Stakeholder Management

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

2001-01-01

Regulation has been an important instrument in pushing the business community towards im-proved environmental performance. However, there has also been increasing pressure from a growing number of stakeholders, including employees, customers, neighbours and NGOs, etc. In order to improve corporate...... relationships with various stakeholders, companies need to be able to identify these stakeholders and assess their influence. The first part of this paper will discuss the relevant theory and introduce a model to analyse and identify the most significant stakeholder groups and their influence on corporate...

Stakeholder Thinking in Sustainability Management

DEFF Research Database (Denmark)

Gjerdrum Pedersen, Esben Rahbek; Hove Henriksen, Morten; Frier, Claus

2013-01-01

Purpose – The objective of the paper is to describe and discuss how the biotech company Novozymes integrates stakeholder thinking into everyday sustainability practices. Design/methodology/approach – The paper is based on first-hand experiences as well as secondary information from Novozymes' sta...... to make sense of stakeholder thinking. Originality/value – The contribution of this paper is to provide a detailed analysis of how various stakeholder relations management methods can be used in practice to integrate sustainability in an organisation.......' stakeholder-oriented sustainability activities. Findings – The paper illustrates how a company is striving to transform the general stakeholder principles into concrete, manageable actions. Moreover, the paper describes some of the needs, challenges, and paradoxes experienced by an organisation that is trying...

Involving stakeholders and developing a policy for stakeholder involvement in the European network for Health Technology Assessment, EUnetHTA

DEFF Research Database (Denmark)

Palmhøj Nielsen, Camilla; Wadmann, Sarah; Børlum Kristensen, Finn

2009-01-01

in national/regional policy making. A stakeholder Web site, analyses of stakeholder opinions on HTA and EUnetHTA in a discussion topic catalog, and a draft stakeholder policy resulted from the work. Conclusions: Stakeholder involvement in EUnetHTA is necessary to ensure the legitimacy and prospects...... be continued. Our experience shows the challenge of obtaining balanced stakeholder representation across the identified stakeholder groups. Continued attention should be given to achieving balanced stakeholder representation....

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...

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 ...

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...

Evaluating stakeholder management performance using a stakeholder report card: the next step in theory and practice.

Science.gov (United States)

Malvey, Donna; Fottler, Myron D; Slovensky, Donna J

2002-01-01

In the highly competitive health care environment, the survival of an organization may depend on how well powerful stakeholders are managed. Yet, the existing strategic stakeholder management process does not include evaluation of stakeholder management performance. To address this critical gap, this paper proposes a systematic method for evaluation using a stakeholder report card. An example of a physician report card based on this methodology is presented.

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.

Reviewing the role of stakeholders in Operational Research; A stakeholder theory perspective

NARCIS (Netherlands)

Gooyert, V. de; Rouwette, E.A.J.A.; Kranenburg, H.L. van; Freeman, R.E.

2017-01-01

The role of stakeholders in organizational decision-making is gaining more and more attention. Managers find that in order to create value sustainably and ethically, it is necessary to balance the interests of various stakeholders. This trend is reflected in the management literature, where much

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...

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...

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...

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.

Open Innovation and Stakeholder Engagement

Directory of Open Access Journals (Sweden)

Robert Wayne Gould

2012-09-01

Full Text Available The paradox of open innovation lies in the conflict between the practical desire to reap the benefits of open innovation and concern over the risk that others will misappropriate those benefits. Stakeholder theory and recent developments in value creation through stakeholder engagement can assist with reconciliation of this inherent structural risk. The limitations of existing open innovation typologies are identified, and a process-based model of open innovation is proposed. The model is then expanded to include stakeholder engagement. When integrated with stakeholder engagement, open innovation processes can be understood to generate benefits beyond the acquisition of specific information sought from external experts. The addition of stakeholder engagement to the open innovation model allows for greater understanding and easier acceptance of the risks inherent in the open innovation process.

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.

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...

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

Science.gov (United States)

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

2015-04-01

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

12 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...

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.

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...

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.

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...

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.

Stakeholders in the Political Marketing Context

DEFF Research Database (Denmark)

Ormrod, Robert

Stakeholders influence the ability of organisations to achieve their aims, but little work has been carried out into understanding the stakeholder concept as applied to the political marketing context. This paper first discusses the contextual nature of stakeholders using normative...... occurs in. Finally, it is proposed that in the political marketing context, the stakeholder concept can be defined as ‘context-specific actors that directly or indirectly influence or are influenced by the political actor’......./strategic and broad/narrow dimensions. Building on the assumption that ‘political marketing is different’, the paper argues that stakeholders can be considered as direct or indirect depending on which of the three interaction marketplaces of the political exchange triad the political actor-stakeholder interaction...

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

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

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...

Corporate communications and stakeholder management

Directory of Open Access Journals (Sweden)

Đorđević Mira

2010-01-01

Full Text Available Corporate communications represent a modern communications discipline used by businesses across the globe to communicate with key stakeholders. Chief executive officers and executive management teams strive to create, protect and advance corporate reputation through corporate communications. Further, by communicating with key stakeholders the company adequately prepares for good news and future problems. With the benefit of technology and greater transparency, corporations of the future will continue to use corporate communications approaches to advance their business. Company's reputation derives from the way stakeholders perceive the organization, how they think, feel or act towards it. It is therefore vital that organizations interested in developing and building their reputational capital; pay careful attention to the way they are perceived and that they manage the relationships with their various stakeholders like a strategic resource. Stakeholders represent both opportunity and threat for the organizations. For instance, if an institution has a good reputation with stakeholders they may provide the organization more latitude to operate. On the other hand a poor reputation may result in creating the legislative that can make it more difficult for an institution to operate.

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.

Stakeholder Governance, Competition and Firm Value

OpenAIRE

Allen, Franklin; Carletti, Elena; Marquez, Robert

2014-01-01

In many countries, the legal system or social norms ensure that firms are stakeholder oriented. We analyze the advantages and disadvantages of stakeholder-oriented firms that are concerned with employees and suppliers compared to shareholder-oriented firms in a model of imperfect competition. Stakeholder firms are more (less) valuable than shareholder firms when marginal cost uncertainty is greater (less) than demand uncertainty. With globalization shareholder firms and stakeholder firms ofte...

Corporate Reporting on Farm Animal Welfare: An Evaluation of Global Food Companies' Discourse and Disclosures on Farm Animal Welfare.

Science.gov (United States)

Sullivan, Rory; Amos, Nicky; van de Weerd, Heleen A

2017-03-06

The views that food companies hold about their responsibilities for animal welfare can strongly influence the lives and welfare of farm animals. If a company's commitment is translated into action, it can be a major driver of animal welfare. The Business Benchmark on Farm Animal Welfare (BBFAW) is an annual evaluation of farm animal welfare-related practices, reporting and performance of food companies. The framework evaluates how close, based on their disclosures, companies are to best practice in three areas: Management Commitment, Governance & Performance and Leadership & Innovation. The BBFAW analysed information published by 68 (2012) and 70 (2013) of the world's largest food companies. Around 70% of companies acknowledged animal welfare as a business issue. Between 2012 and 2013, the mean BBFAW score increased significantly by 5% ( p < 0.001, Wilcoxon Signed-Rank test). However, only 34% (2012) and 44% (2013) of companies published comprehensive animal welfare policies. This increase suggests that global food companies are increasingly aware that farm animal welfare is of interest to their stakeholders, but also that many companies have yet to acknowledge farm animal welfare as a business issue or to demonstrate their approach to farm animal welfare to stakeholders and society.

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

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...

Stakeholder Salience in ERP Projects

OpenAIRE

Salhotra, Eashan

2014-01-01

The aim of this study is to examine stakeholder involvement in an Enterprise Resource Planning (ERP) System project that involves implementation and improvement of the implemented system. The study targets stakeholders, their classification, and their degree of importance during different phases of an ERP project life cycle, i.e. planning, implementation, stabilisation and improvement. The study shows that stakeholder involvement and their salience vary along the ERP project life cycle a...

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.

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...

Supporting multi-stakeholder environmental decisions.

Science.gov (United States)

Hajkowicz, Stefan A

2008-09-01

This paper examines how multiple criteria analysis (MCA) can be used to support multi-stakeholder environmental management decisions. It presents a study through which 48 stakeholders from environmental, primary production and community interest groups used MCA to prioritise 30 environmental management problems in the Mackay-Whitsunday region of Queensland, Australia. The MCA model, with procedures for aggregating multi-stakeholder output, was used to inform a final decision on the priority of the region's environmental management problems. The result was used in the region's environmental management plan as required under Australia's Natural Heritage Trust programme. The study shows how relatively simple MCA methods can help stakeholders make group decisions, even when they hold strongly conflicting preferences.

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...

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

Governing for Stakeholders : How Organizations May Create or Destroy Value for their Stakeholders

NARCIS (Netherlands)

P. Vishwanathan (Pushpika)

2016-01-01

markdownabstractThis PhD thesis lies at the intersection of stakeholder theory and corporate governance research. Stakeholder theory proposes that firms are best understood as a set of relationships among groups that have a stake in the activities of the firm. Corporate governance research, on the

Cost accounting for end-of-life care: recommendations to the field by the Cost Accounting Workgroup.

Science.gov (United States)

Seninger, Stephen; Smith, Dean G

2004-01-01

Accurate measurement of economic costs is prerequisite to progress in improving the care delivered to Americans during the last stage of life. The Robert Wood Johnson Excellence in End-of-Life Care national program assembled a Cost Accounting Workgroup to identify accurate and meaningful methods to measure palliative and end-of-life health care use and costs. Eight key issues were identified: (1) planning the cost analysis; (2) identifying the perspective for cost analysis; (3) describing the end-of-life care program; (4) identifying the appropriate comparison group; (5) defining the period of care to be studied; (6) identifying the units of health care services; (7) assigning monetary values to health care service units; and (8) calculating costs. Economic principles of cost measurement and cost measurement issues encountered by practitioners were reviewed and incorporated into a set of recommendations.

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...

18 CFR 50.4 - Stakeholder participation.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Stakeholder... ELECTRIC TRANSMISSION FACILITIES § 50.4 Stakeholder participation. A Project Participation Plan is required to ensure stakeholders have access to accurate and timely information on the proposed project and...

40 CFR 155.52 - Stakeholder engagement.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Stakeholder engagement. 155.52 Section... REGISTRATION STANDARDS AND REGISTRATION REVIEW Registration Review Procedures § 155.52 Stakeholder engagement... Agency may meet with stakeholders regarding a forthcoming or ongoing registration review. For example...

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,…

Stakeholder engagement in dredged material management decisions.

Science.gov (United States)

Collier, Zachary A; Bates, Matthew E; Wood, Matthew D; Linkov, Igor

2014-10-15

Dredging and disposal issues often become controversial with local stakeholders because of their competing interests. These interests tend to manifest themselves in stakeholders holding onto entrenched positions, and deadlock can result without a methodology to move the stakeholder group past the status quo. However, these situations can be represented as multi-stakeholder, multi-criteria decision problems. In this paper, we describe a case study in which multi-criteria decision analysis was implemented in a multi-stakeholder setting in order to generate recommendations on dredged material placement for Long Island Sound's Dredged Material Management Plan. A working-group of representatives from various stakeholder organizations was formed and consulted to help prioritize sediment placement sites for each dredging center in the region by collaboratively building a multi-criteria decision model. The resulting model framed the problem as several alternatives, criteria, sub-criteria, and metrics relevant to stakeholder interests in the Long Island Sound region. An elicitation of values, represented as criteria weights, was then conducted. Results show that in general, stakeholders tended to agree that all criteria were at least somewhat important, and on average there was strong agreement on the order of preferences among the diverse groups of stakeholders. By developing the decision model iteratively with stakeholders as a group and soliciting their preferences, the process sought to increase stakeholder involvement at the front-end of the prioritization process and lead to increased knowledge and consensus regarding the importance of site-specific criteria. Published by Elsevier B.V.

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...

Stakeholder Alignment and Changing Geospatial Information Capabilities

Science.gov (United States)

Winter, S.; Cutcher-Gershenfeld, J.; King, J. L.

2015-12-01

Changing geospatial information capabilities can have major economic and social effects on activities such as drought monitoring, weather forecasts, agricultural productivity projections, water and air quality assessments, the effects of forestry practices and so on. Whose interests are served by such changes? Two common mistakes are assuming stability in the community of stakeholders and consistency in stakeholder behavior. Stakeholder communities can reconfigure dramatically as some leave the discussion, others enter, and circumstances shift — all resulting in dynamic points of alignment and misalignment . New stakeholders can bring new interests, and existing stakeholders can change their positions. Stakeholders and their interests need to be be considered as geospatial information capabilities change, but this is easier said than done. New ways of thinking about stakeholder alignment in light of changes in capability are presented.

Towards a More Holistic Stakeholder Analysis Approach

DEFF Research Database (Denmark)

Sedereviciute, Kristina; Valentini, Chiara

2011-01-01

are identified based on the dimensions of connectivity and the content shared. Accordingly, the study introduces four groups of important actors from social media: unconcerned lurkers, unconcerned influencers, concerned lurkers and concerned influencers and integrates them into the existing Stakeholder Salience...... in finding stakeholders on new environments (social media), where connectivity and relationships play a key role. The argument stems from the need to assess stakeholder presence beyond the dyadic ties. Consequently, the combination of the Stakeholder Salience Model (SSM) and social network analysis (SNA......) is proposed as a more holistic solution for stakeholder identification including those from social media. A process of finding “unknown” but important stakeholders from social media was identified incorporating the content search and the principles of SNA. Consequently, stakeholders from social media...

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

7 CFR 3430.607 - Stakeholder input.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Stakeholder input. 3430.607 Section 3430.607 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH, EDUCATION... § 3430.607 Stakeholder input. CSREES shall seek and obtain stakeholder input through a variety of forums...

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...

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...

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)

Stakeholders' Perspectives on Stakeholder-engaged Research (SER): Strategies to Operationalize Patient-centered Outcomes Research Principles for SER.

Science.gov (United States)

Mackie, Thomas I; Sheldrick, Radley C; de Ferranti, Sarah D; Saunders, Tully; Rojas, Erick G; Leslie, Laurel K

2017-01-01

US federal funding agencies increasingly incentivize stakeholder-engaged research which represents a paradigm shift toward incorporating a range of stakeholders in research design, conduct, and dissemination. We use qualitative methods to capture experience-based recommendations on how to operationalize 4 Patient-Centered Outcomes Research (PCOR) principles in stakeholder-engaged research, specifically: (1) reciprocal relationships; (2) colearning; (3) partnership; and (4) trust, transparency, and honesty. We conducted semistructured interviews with members of a stakeholder panel who participated in a 2-year comparative effectiveness study of cholesterol screening and treatment among young adults. Participants included 8 young adults and parent panelists and 11 professional panelists (clinicians, researchers, policy developers, and disseminators). The interview guide included questions about the 4 PCOR principles and queried preferred strategies to attain them. Interview transcripts were analyzed using an a priori and emergent coding structure. Participants provided strategies to promote the 4 PCOR principles. Although some stakeholder-identified strategies were complementary, others conflicted due to (1) competing ideologies identified among the principles, and (2) distinct stakeholder preferences. Illustrative of competing ideologies, participants simultaneously preferred receiving relevant articles before calls (to facilitate colearning) but also minimal outside reading (to achieve partnership). Illustrative of distinct stakeholder preferences, young adult and parent panelists generally preferred calls to occur on weekends/evenings, whereas professional panelists preferred mid-week work hours. Our exploratory study provides stakeholder-identified strategies to achieve the 4 PCOR principles, and demonstrates the need to identify, acknowledge, and address potentially conflicting strategies due to the potential for competing ideologies or variation in stakeholder

Stakeholder Definition for Indonesian Integrated Agriculture Information System (IAIS)

Science.gov (United States)

Budi Santoso, Halim; Delima, Rosa

2017-03-01

Stakeholders plays an important roles to determine the system requirements. Stakeholders are people or organizations that has an interest to the enterprise. Timely and effective consultation of relevant stakeholders is a paramount importance in the requirements engineering process. From the research and analysis of system stakeholder finds that there are four stakeholder groups in IAIS. Stakeholder analysis is being implemented by identifying stakeholder, stakeholder category, and analysis interaction between stakeholders.

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…

7 CFR 3430.15 - Stakeholder input.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Stakeholder input. 3430.15 Section 3430.15... Stakeholder input. Section 103(c)(2) of the Agricultural Research, Extension, and Education Reform Act of 1998... RFAs for competitive programs. CSREES will provide instructions for submission of stakeholder input in...

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...

Co-creating Stakeholder and Brand Identities

DEFF Research Database (Denmark)

von Wallpach, Sylvia; Voyer, Benjamin; Kastanakis, Minas

2017-01-01

This article introduces the special section on reciprocal co-creation of stakeholder and brand identities. Branding research and practice traditionally focus on the managerial creation and implementation of brand identity. Based on recent paradigmatic shifts from managerial to co-creative branding...... and from consumer to multi-stakeholder approaches in marketing, this special section develops a dynamic, process-oriented perspective on brand identity. Brand identity continuously emerges as a dynamic outcome of social processes of stakeholder interaction. Reciprocally, brand identity plays a potentially...... important role in ongoing interactive identity development processes of stakeholders. The special section contributes to deepening the understanding of this reciprocal co-creation of stakeholder and brand identities, through a series of conceptual and empirical articles. The Introduction reviews four...

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…

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...

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...

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

Environmental management initiatives and stakeholder influences

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

1999-01-01

in Danish industrial companies. These findings are discussed in the light of similar reported results and case studies of companies which are reportedly pioneers in the introduction of environmental initiatives from a number of EU countries. Implications for theory, practice and training are addressed...... of change, from the point of view of stakeholder theory, from a merely reactive attitude in industry, where companies only tend to respond to stakeholder pressure which cannot be ignored (e.g. ex post responses to one or two stakeholders, such as regulators and customers), towards an increasingly proactive...... attitude characterised by ex ante responses to several strategic groups of stakeholders (including NGOs, employees, neighbours, etc.). The present situation is illustrated by the findings in two recent surveys concerning perceived stakeholder influence in relation to environmental management initiatives...

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.

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.

Defining the Stakeholder Concept for Political Marketing

DEFF Research Database (Denmark)

Ormrod, Robert

The concept of a ‘stakeholder’ is often misused in the academic literature; stakeholders can range from the few actors with which the organisation has a direct interaction (Carroll 1993), to anything that can exert some form of influence over the organisation, including nature, the deceased...... and the unborn (Starik 1995). It is therefore necessary to provide a precise definition of the stakeholder concept to maintain academic rigour. However, a specification of the nature of the stakeholder concept is generally missing in political marketing literature. This paper addresses this issue by discussing...... how the stakeholder concept is understood, and then applies the stakeholder concept to the political marketing context, proposing a definition of the stakeholder concept for political marketing research....

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

EDUCATIONAL PROJECTS STAKEHOLDER MANAGEMENT

Directory of Open Access Journals (Sweden)

Юлія Юріївна ГУСЄВА

2016-02-01

Full Text Available An approach based on an integration of requirements breakdown structure and work breakdown structure of the project is proposed. It can complement existing methods of project stakeholders classification with the indicator of resource input, which can be defined in monetary terms. A method of requirements monitoring is proposed, which allows you to track the requirements of project stakeholders over time according to the actual amount of resources spent by analogy with the earned value method. Proposed indexes are the basis not only for monitoring but for the forecast of the project. The need of creating of a mechanism for getting baseline data taking into account the existence of different types of requirements of project stakeholders is grounded.

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…

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...

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.

Stakeholder views on pharmacogenomic testing.

Science.gov (United States)

Patel, Haridarshan N; Ursan, Iulia D; Zueger, Patrick M; Cavallari, Larisa H; Pickard, A Simon

2014-02-01

Pharmacogenomics has an important role in the evolution of personalized medicine, and its widespread uptake may ultimately depend on the interests and perspectives of key players in health care. Our aim was to summarize studies on stakeholder perspectives and attitudes toward pharmacogenomic testing. Thus, we conducted a review of original research studies that reported stakeholder views on pharmacogenomic testing using a structured approach in PubMed, International Pharmaceutical Abstracts, Cumulative Index to Nursing and Allied Health Literature, and EMBASE. A standardized data abstraction form was developed that included stakeholder group of interest-patients, general public, providers, and payers. Stakeholder views regarding barriers to pharmacogenetic implementation were organized into the following themes: ancillary information-related, clinical, economic, educational, ethical or legal, medical mistrust, and practicality. Of 34 studies that met our inclusion criteria, 37 perspectives were reported (15 on providers, 9 on the general public, 9 on patients, and 4 on payers). The most common topics that arose in studies of providers related to clinical usefulness of genetic data (n=11) and educational needs (n=11). Among the general public, the most common concerns were medical mistrust (n=5), insufficient education (n=5), and practicality (n=5). The most prevalent issues from the patient perspective were ethical or legal (n=6) and economic (n=5) issues. Among payers, leading issues were practicality (n=4) and clinical usefulness (n=3). There was overlap in the topics and concerns across stakeholder perspectives, including lack of knowledge about pharmacogenomic testing. Views on issues related to privacy, cost, and test result dissemination varied by stakeholder perspective. Limited research had been conducted in underrepresented groups. Efforts to address the issues raised by stakeholders may facilitate the implementation of pharmacogenomic testing into

How can stakeholder involvement be improved?

International Nuclear Information System (INIS)

2015-12-01

Radioactive waste management is embedded in broader societal issues such as environment, risk management, sustainability, energy and health policy. In all these fields, there is an increasing demand for public involvement, participation or engagement. Guidance for public authorities also generally encourages greater involvement of the public. Involvement may take different forms at different phases and can include sharing information, consulting, dialoguing or deliberating on decisions with relevant stakeholders. Stakeholder involvement should be seen as a meaningful part of formulating and implementing public policy. There is no single technique for organising engagement. Initiatives should respond to their context and to stakeholders' particular needs. As the number of stakeholder involvement approaches and publications describing them continues to grow, new opportunities are opening up through social media, which has become an important tool for stakeholder involvement in recent years

Linking environmental and stakeholder management

DEFF Research Database (Denmark)

Madsen, Henning; Ulhøi, John Parm

1999-01-01

is to discuss how the influence from an increasing number of stakeholders may influence the companies to adopt a more proactive attitude towards environmentally related initiatives. The first part of the paper will discuss the relevant theory and introduce a model to analyse and identify the most relevant......Regulation has been an important instrument in pushing the business community towards a more sustainable way of conduct. But recently an increasing pressure from a growing number of stakeholders including employees, customers, neighbours, NGO's etc has been observed. The purpose of this paper...... stakeholder groups and their influence. Based on a recent survey among Danish companies the second part of the paper will report on the actual perceived influence from a variety of stakeholders to force companies to introduce environmentally-related initiatives. The results will then be discussed in light...

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.

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...

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...

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...

Stakeholder relations and financial performance

NARCIS (Netherlands)

Scholtens, B.; Zhou, Y.

2008-01-01

We analyze how shareholder performance can be associated with stakeholder relations. As such, we try to find out whether there is an association between financial performance and stakeholder relations with respect to different theoretical notions about the firm. Financial performance is

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.

Corporate social responsibility disclosure—choices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand

Directory of Open Access Journals (Sweden)

Suneerat Wuttichindanon

2017-05-01

Full Text Available This research investigated the report choices used for corporate social responsibility (CSR disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET. Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure. The independent variables were hypothesized under three dimensions—shareholder power (government ownership, corporate visibility (firm size and age, and economic performance (profitability and leverage. The results revealed that government-owned firms or large firms are more likely to prefer the sustainability report. In addition, content analysis of CSR disclosure was conducted in three industries: resources, technology and industrial products. Nine CSR components with 43 indices were developed and used to score the disclosure of firms in the three industries. The three highest CSR disclosure items found were declaring concerns of human rights and equality, having a policy of anti-corruption, and generous giving. Moreover, this study found a positive relationship between the number of CSR disclosure items and government ownership; however, neither firm age nor economic performance in the year before was related to the CSR disclosure. These research findings support the proposition of the stakeholder theory affirming that firms carry out CSR activities because of their stakeholders' influence, and regardless of economic performance. In Thailand, stakeholders' influence and corporate visibility are significant determinants of the CSR disclosure.

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.

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...

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.

Stakeholder expectation and satisfaction in road maintenance

NARCIS (Netherlands)

Hietbrink, M.; Hartmann, Andreas; Dewulf, Geert P.M.R.

2012-01-01

Understanding the process of stakeholder satisfaction is a prerequisite for successful stakeholder management. The expectancy disconfirmation model describes the process of stakeholder satisfaction by relating customers’ satisfaction with a product or service to discrepancy between the perceived

Stakeholder management from the business perspective

Directory of Open Access Journals (Sweden)

Krstić Nataša

2014-01-01

Full Text Available In an increasingly global and highly competitive business world of today, the business sector pays meticulous attention to stakeholders - groups or individuals, which affect or are affected by business decisions. The paper examines the methodology of identifying key stakeholders, demonstrates the process of their various mapping models, as well as the manner in which stakeholders, in cooperation with a corporation, create the opportunity to be engaged at an early stage of a project, activity or business decision, thus establishing a precedent according to which both sides benefit. By doing so, the business sector can ensure that its actions will receive 'a social licence to operate', whereas various groups of stakeholders will be offered a possibility to be included in business dealings for the sake of protecting their interests. The authors of the paper have analysed a two-way process of stakeholder management in establishing corporate reputation which is reflected in business performance and results. It was concluded that stakeholder engagement should foster innovation and lead to broader social prosperity, achieving the main goal of sustainability: business excellence according to the principles of the triple final result, by realizing synergy between the social community, environment and profit.

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 ...

Stakeholder approach for evaluating organizational change projects.

Science.gov (United States)

Peltokorpi, Antti; Alho, Antti; Kujala, Jaakko; Aitamurto, Johanna; Parvinen, Petri

2008-01-01

This paper aims to create a model for evaluating organizational change initiatives from a stakeholder resistance viewpoint. The paper presents a model to evaluate change projects and their expected benefits. Factors affecting the challenge to implement change were defined based on stakeholder theory literature. The authors test the model's practical validity for screening change initiatives to improve operating room productivity. Change initiatives can be evaluated using six factors: the effect of the planned intervention on stakeholders' actions and position; stakeholders' capability to influence the project's implementation; motivation to participate; capability to change; change complexity; and management capability. The presented model's generalizability should be explored by filtering presented factors through a larger number of historical cases operating in different healthcare contexts. The link between stakeholders, the change challenge and the outcomes of change projects needs to be empirically tested. The proposed model can be used to prioritize change projects, manage stakeholder resistance and establish a better organizational and professional competence for managing healthcare organization change projects. New insights into existing stakeholder-related understanding of change project successes are provided.

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…

Corporate Reporting on Farm Animal Welfare: An Evaluation of Global Food Companies’ Discourse and Disclosures on Farm Animal Welfare

Directory of Open Access Journals (Sweden)

Rory Sullivan

2017-03-01

Full Text Available The views that food companies hold about their responsibilities for animal welfare can strongly influence the lives and welfare of farm animals. If a company’s commitment is translated into action, it can be a major driver of animal welfare. The Business Benchmark on Farm Animal Welfare (BBFAW is an annual evaluation of farm animal welfare-related practices, reporting and performance of food companies. The framework evaluates how close, based on their disclosures, companies are to best practice in three areas: Management Commitment, Governance & Performance and Leadership & Innovation. The BBFAW analysed information published by 68 (2012 and 70 (2013 of the world’s largest food companies. Around 70% of companies acknowledged animal welfare as a business issue. Between 2012 and 2013, the mean BBFAW score increased significantly by 5% (p < 0.001, Wilcoxon Signed-Rank test. However, only 34% (2012 and 44% (2013 of companies published comprehensive animal welfare policies. This increase suggests that global food companies are increasingly aware that farm animal welfare is of interest to their stakeholders, but also that many companies have yet to acknowledge farm animal welfare as a business issue or to demonstrate their approach to farm animal welfare to stakeholders and society.

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

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.

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.

What do Key Stakeholders Think About HIV Self-Testing in Canada? Results from a Cross-Sectional Survey.

Science.gov (United States)

Pai, N Pant; Smallwood, M; Gulati, D; Lapczak, N; Musten, A; Gaydos, C; Johnston, C; Steben, M; Wong, T; Engel, N; Kim, J

2018-02-01

Human immunodeficiency virus (HIV) self-testing presents an empowering alternative to facility-based testing for reaching undiagnosed HIV infected individuals, but is not currently available in Canada. We surveyed stakeholders (clinical providers, public health professionals, researchers) engaged in HIV testing initiatives nationwide to identify the concerns, opportunities and challenges to implementing HIV self-testing in Canada. An online cross-sectional survey was disseminated by the Canadian Institutes of Health Research Centre for REACH 2.0 National HIV & sexually transmitted and blood borne infections working group to stakeholders nationwide, with a target sample size of 200. Quantitative and qualitative data were analyzed using a mixed-methods, respondent-informed approach, to inform subsequent HIV self-testing in a country where self-testing is not yet accessible. A total of 183 responses were received. A majority (70.7%) (128/181) felt that self-testing was a necessary investment to reach the undiagnosed. 64.6% (117/181) felt that self-tests should be made available to their clients and 71.5% (128/179) of respondents agreed that self-test instructions required improvements. However, 50% (90/180) felt that self-testing will pose an economic challenge to current HIV testing models. Regardless, 21% urged for timely action and availability of HIV self-tests. Thematic analyses reflected the following concerns: (a) need for affordable self-tests, (b) need for expedited, customized, and accessible linkages to counselling, (c) concern for patients to cope with positive self-test results, (d) accuracy of self-tests to detect acute HIV and (e) liability in the context of non-disclosure. Stakeholders agreed to the provision of an option of HIV self-testing to reach the undiagnosed individuals. Concerns regarding costs and accuracy of self-tests, expedited linkages to counselling, and integration of self-test within prevailing HIV testing models, will need to be

ANALISIS STAKEHOLDER PENGELOLAAN TAMAN NASIONAL BANTIMURUNG BULUSARAUNG, PROPVINSI SULAWESI SELATAN (Stakeholder Analysis of Bantimurung Bulusaraung National Park Management, South Sulawesi Province

Directory of Open Access Journals (Sweden)

Abd. W Kadir

2013-03-01

Full Text Available ABSTRAK Para pihak (stakeholder yang terkait dalam pengelolaan TN Babul memiliki kepentingan dan pengaruh yang beragam sehingga harus dapat dikelola dengan baik dalam mencapai tujuan pengelolaan TN Babul. Penelitian ini bertujuan untuk mengidentifikasi stakeholder dalam pengelolaan TN Babul, mendapatkan penjelasan tentang kepentingan dan pengaruh setiap stakeholder dalam pengelolaan TN Babul, serta peran stakeholder dalam mengakomodir kepentingan masyarakat sekitar TN Babul. Penelitian ini dilaksanakan di Kabupaten Maros pada Kawasan TN Babul, Propinsi Sulawesi Selatan. Pengumpulan data dilakukan melalui observasi dan wawancara kepada sejumlah informan kunci. Data dianalisis dengan teknik analisis deskriptif kualitatif. Hasil analisis stakeholder menunjukkan bahwa stakeholder primer dalam pengelolaan TN Babul terdiri dari Balai TN Babul, Masyarakat sekitar TN Babul, PDAM Maros, Disparbud Maros, Lembaga Pengelola Air Desa. Sedangkan stakeholder sekunder terdiri dari Dishutbun Maros, Dinas Pertanian Maros, Pemerintah desa dan kecamatan, BP2KP Maros, BPN Maros, PNPM Mandiri, LSM, dan Perguruan Tinggi dan lembaga penelitian. Keberadaan stakeholder tersebut dapat memberikan pengaruh positif dan negatif terhadap kawasan TN Babul. Peran yang dapat dilakukan oleh stakeholder dalam mengakomodir kepentingan masyarakat dapat berupa fungsi kontrol, bantuan fisik, bantuan teknis, dan dukungan penelitian. Pengelolaan kolaborasi dapat menjadi alternatif model pengelolaan TN Babul dalam mengakomodir kepentingan stakeholder yang beragam.   ABSTRACT Stakeholders involved in management of the Babul National Park have diverse interest and power that must be managed well in achieving Babul National Park management objectives. This study aims to identify the stakeholders in Babul National Park management, an explanation of the intersest and power of each stakeholder, and the role of stakeholders in accommodating the interests of communities around Babul National

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.

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...

Stakeholder orientation vs. shareholder value

DEFF Research Database (Denmark)

Rose, Caspar

2003-01-01

management in listed firms and other traditional remedies. The theoretical insightsare applied on a case from the Danish Supreme Court (Louis Poulsen A/S) where theinterests of the stakeholders were decisive. However, it is shown that the verdict mayinstead harm the relevant stakeholders illustrating how...

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.

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.

Stakeholder involvement in Swedish nuclear waste management

International Nuclear Information System (INIS)

Elam, Mark; Sundqvist, Goeran

2006-09-01

This report concerning Swedish nuclear waste management has been produced as part of a cross national research project: CARL - A Social Science Research Project into the Effects of Stakeholder involvement on Decision-Making in Radioactive Waste Management. Besides Sweden, the participating countries are Belgium, Canada, Finland, Slovenia and United Kingdom. A social science research team, working for three years, is in the first phase conducting research in their own countries in order to produce 6 country reports. During the next years the focus will shift to comparisons of stakeholder involvement practices in the participating countries. The report addresses current practices of Swedish nuclear waste management and their historical development. The main focus is on past, current and emerging patterns of stakeholder involvement in the siting of a deep repository for the final disposal of Sweden's spent nuclear fuel. The general questions attended to in the report are: Who are the main stakeholders, and how have they emerged and gained recognition as such? What are the issues currently subject to stakeholder involvement and how have these been decided upon? How is stakeholder involvement organized locally and nationally and how has this changed over time? How has stakeholder involvement gained acceptance as an activity of value in the siting of major waste facilities? The report have attempted to show the development of stakeholder involvement in the siting of a final repository for Sweden's spent nuclear fuel as resembling something other than a straightforward linear process of improvement and refinement. Stakeholder involvement has developed, over the past 15 years or so, into something more like a patchwork of different shapes and forms. Some of the forces that may well contribute to the further elaboration of the patchwork of stakeholder involvement have been pointed out, contingently modifying once more its overall colour and orientation. Questions have been

Stakeholder involvement in Swedish nuclear waste management

Energy Technology Data Exchange (ETDEWEB)

Elam, Mark; Sundqvist, Goeran [Goeteborg Univ. (Sweden). Section for Science and Technology Studies

2006-09-15

This report concerning Swedish nuclear waste management has been produced as part of a cross national research project: CARL - A Social Science Research Project into the Effects of Stakeholder involvement on Decision-Making in Radioactive Waste Management. Besides Sweden, the participating countries are Belgium, Canada, Finland, Slovenia and United Kingdom. A social science research team, working for three years, is in the first phase conducting research in their own countries in order to produce 6 country reports. During the next years the focus will shift to comparisons of stakeholder involvement practices in the participating countries. The report addresses current practices of Swedish nuclear waste management and their historical development. The main focus is on past, current and emerging patterns of stakeholder involvement in the siting of a deep repository for the final disposal of Sweden's spent nuclear fuel. The general questions attended to in the report are: Who are the main stakeholders, and how have they emerged and gained recognition as such? What are the issues currently subject to stakeholder involvement and how have these been decided upon? How is stakeholder involvement organized locally and nationally and how has this changed over time? How has stakeholder involvement gained acceptance as an activity of value in the siting of major waste facilities? The report have attempted to show the development of stakeholder involvement in the siting of a final repository for Sweden's spent nuclear fuel as resembling something other than a straightforward linear process of improvement and refinement. Stakeholder involvement has developed, over the past 15 years or so, into something more like a patchwork of different shapes and forms. Some of the forces that may well contribute to the further elaboration of the patchwork of stakeholder involvement have been pointed out, contingently modifying once more its overall colour and orientation. Questions