WorldWideScience

Sample records for disclosure stakeholder workgroup

  1. Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need

    Directory of Open Access Journals (Sweden)

    Kateřina Kuralová

    2016-01-01

    Full Text Available The purpose of this paper is to examine the extent and quality of intellectual capital disclosure at Czech public universities in relation to information need of identified stakeholders – students. This research is based on the theoretical framework for voluntary intellectual capital disclosure, the proposed intellectual capital disclosure index, the identification of stakeholders including their information need as well as the content analysis of the universities’ annual reports has been applied. The quality of disclosed information on intangible resources in public universities in the Czech Republic is in the middle level. In the highest quality is disclosed relational capital, followed by structural and human capital. Information need of students is highest for information falling under the relational capital followed by structural capital and human capital. This study opens new approach regarding intellectual capital disclosure including suggested recommendations for Czech public universities, as there was no research related to the issue conducted in the past.

  2. 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.

  3. Improving healthcare systems' disclosures of large-scale adverse events: a Department of Veterans Affairs leadership, policymaker, research and stakeholder partnership.

    Science.gov (United States)

    Elwy, A Rani; Bokhour, Barbara G; Maguire, Elizabeth M; Wagner, Todd H; Asch, Steven M; Gifford, Allen L; Gallagher, Thomas H; Durfee, Janet M; Martinello, Richard A; Schiffner, Susan; Jesse, Robert L

    2014-12-01

    The Department of Veterans Affairs (VA) mandates disclosure of large-scale adverse events to patients, even if risk of harm is not clearly present. Concerns about past disclosures warranted further examination of the impact of this policy. Through a collaborative partnership between VA leaders, policymakers, researchers and stakeholders, the objective was to empirically identify critical aspects of disclosure processes as a first step towards improving future disclosures. Semi-structured interviews were conducted with participants at nine VA facilities where recent disclosures took place. Ninety-seven stakeholders participated in the interviews: 38 employees, 28 leaders (from facilities, regions and national offices), 27 Veteran patients and family members, and four congressional staff members. Facility and regional leaders were interviewed by telephone, followed by a two-day site visit where employees, patients and family members were interviewed face-to-face. National leaders and congressional staff also completed telephone interviews. Interviews were analyzed using rapid qualitative assessment processes. Themes were mapped to the stages of the Crisis and Emergency Risk Communication model: pre-crisis, initial event, maintenance, resolution and evaluation. Many areas for improvement during disclosure were identified, such as preparing facilities better (pre-crisis), creating rapid communications, modifying disclosure language, addressing perceptions of harm, reducing complexity, and seeking assistance from others (initial event), managing communication with other stakeholders (maintenance), minimizing effects on staff and improving trust (resolution), and addressing facilities' needs (evaluation). Through the partnership, five recommendations to improve disclosures during each stage of communication have been widely disseminated throughout the VA using non-academic strategies. Some improvements have been made; other recommendations will be addressed through

  4. Conflict in workgroups

    NARCIS (Netherlands)

    Jehn, K.A.; Rispens, S.; Barlings, J.; Cooper, C.L.

    2009-01-01

    The original research on conflict in organizations suggested that conflict was a negative force, but some of the early theorizing also suggested some positive effects (e.g., idea generation, constructive criticism, creativity). A resurgence of research on workgroup conflict in the past 15 years

  5. 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

  6. 75 FR 54163 - Office of the Secretary: Renewal of the Lake Champlain Sea Lamprey Control Alternatives Workgroup

    Science.gov (United States)

    2010-09-03

    ... (Workgroup) for 2 years. The Workgroup provides an opportunity for stakeholders to give policy and technical... Lake Champlain. FOR FURTHER INFORMATION CONTACT: Dave Tilton, Fish and Wildlife Service, Western New... copy of the Working Group's charter with the Committee Management Secretariat, General Services...

  7. Public comment draft : the stakeholder workgroup review of planning and response capabilities for a marine oil spill on the U.S/Canadian transboundary areas of the Pacific coast project report

    International Nuclear Information System (INIS)

    2010-12-01

    This stakeholder review discussed the planning and response capabilities for marine oil spills on the United States and Canadian transboundary areas of the Pacific coast. An overview of the transboundary area was presented, as well as details of the area's climate, demographics, and economics. Historical and cultural features of the region were discussed, and the environmental impacts of actual and potential oil spills were evaluated. Risks related to increased marine traffic and development of new harbours and inland railways were discussed along with issues related to First Nations groups in the region. This document also reviewed spill notification procedures and presented oil spill response recommendations. It also outlined transboundary coordination procedures and incident investigation procedures. Issues related to fisheries were also discussed, with particular reference to oil spill response training procedures and available oil spill response software. Response funding regimes were also discussed. refs., tabs., figs.

  8. 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)

  9. The COD Model: Simulating Workgroup Performance

    Science.gov (United States)

    Biggiero, Lucio; Sevi, Enrico

    Though the question of the determinants of workgroup performance is one of the most central in organization science, precise theoretical frameworks and formal demonstrations are still missing. In order to fill in this gap the COD agent-based simulation model is here presented and used to study the effects of task interdependence and bounded rationality on workgroup performance. The first relevant finding is an algorithmic demonstration of the ordering of interdependencies in terms of complexity, showing that the parallel mode is the most simplex, followed by the sequential and then by the reciprocal. This result is far from being new in organization science, but what is remarkable is that now it has the strength of an algorithmic demonstration instead of being based on the authoritativeness of some scholar or on some episodic empirical finding. The second important result is that the progressive introduction of realistic limits to agents' rationality dramatically reduces workgroup performance and addresses to a rather interesting result: when agents' rationality is severely bounded simple norms work better than complex norms. The third main finding is that when the complexity of interdependence is high, then the appropriate coordination mechanism is agents' direct and active collaboration, which means teamwork.

  10. Felt and behavioral engagement in workgroups of professionals

    NARCIS (Netherlands)

    Stumpf, S.A.; Tymon, W.G.; Dam, van N.H.M.

    2013-01-01

    This research proposes a two-dimensional measure of engagement for professionals in technically-oriented workgroups. It examines the relationship of their engagement to five workgroup outcomes: innovation, performance, satisfaction with the organization, career success, and intentions to stay. Three

  11. 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

  12. Unit type differences in RN workgroup job satisfaction.

    Science.gov (United States)

    Boyle, Diane K; Miller, Peggy A; Gajewski, Byron J; Hart, Sara E; Dunton, Nancy

    2006-10-01

    Using cross-sectional data from the 2004 National Database of Nursing Quality Indicators (NDNQI) RN Satisfaction Survey, differences in RN workgroup job satisfaction were examined among 10 unit types--medical-surgical, step-down, critical care, pediatric, maternal-newborn, psychiatric, emergency department, rehabilitation, surgical services, and outpatient clinics and labs. The national sample included RN workgroups in 2,900 patient care units (55,516 RNs; 206 hospitals in 44 states). Workgroup satisfaction across all unit types was moderate. RN workgroups in pediatric units were the most satisfied, whereas those in surgical services and emergency department unit types were least satisfied. A consistent finding across all unit types was high satisfaction with the specific domains of nurse-to-nurse interaction, professional status, and professional development versus much lower satisfaction with task, decision making, and pay. Findings can be used to inform and develop investigations that examine specific aspects of the work environment for RN workgroups in various unit types.

  13. Workgroup context and the experience of abuse: An opportunity for prevention.

    Science.gov (United States)

    Mangione, Lisa L.; Mangione, Thomas W.

    2001-01-01

    This study examined the relationship between certain workgroup characteristics and the experience of abuse in the workplace. Data were collected from 6540 workers at sixteen work sites among six Fortune 500 companies. Workgroup cohesiveness, workgroup interdependence, supervisory concern, supervisory presence and the percent of women in the workgroup were tested for associations with perceived hostility, harassment and negativity for both women and men. Workgroup cohesiveness and supervisory concern showed the strongest protective relationships. The percent of women in the workgroup was also protective for women on all three abuse measures and for men in relation to experienced hostility and negativity. Workgroup interdependence demonstrated an unexpected positive association for experienced hostility and harassment for both men and women. Findings that identify workgroup characteristics that are protective for employees experiencing workplace abuse will be useful for prevention planning.

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

    Directory of Open Access Journals (Sweden)

    Sandra van der Laan

    2009-12-01

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

  15. 75 FR 21629 - HIT Standards Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2010-04-26

    ... Technology; HIT Standards Committee's Workgroup Meetings; Notice of Meetings AGENCY: Office of the National... only. Name of Committees: HIT Standards Committee's Workgroups: Clinical Operations Vocabulary... developed by the HIT Policy Committee. Date and Time: The HIT Standards Committee Workgroups will hold the...

  16. 76 FR 70454 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2011-11-14

    ... 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... certification criteria are needed. Date and Time: The HIT Policy Committee Workgroups will hold the following...

  17. 75 FR 29762 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2010-05-27

    ... Technology HIT Policy Committee's Workgroup Meetings; Notice of Meetings AGENCY: Office of the National... only. Name of Committees: HIT Policy Committee's Workgroups: Meaningful Use, Privacy & Security Policy... specifications, and certification criteria are needed. Date and Time: The HIT Policy Committee Workgroups will...

  18. 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

  19. 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

  20. 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....

  1. 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...

  2. 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.

  3. 76 FR 22398 - HIT Standards Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2011-04-21

    ... meetings during May 2011: May 5th Vocabulary Task Force, 12 p.m. to 1:30 p.m./ET; May 9th Privacy & Security Standards Workgroup, 11 a.m. to 1 p.m./ET, and Implementation Workgroup, 2 p.m. to 4 p.m./ET; May.... to 5 p.m./ET; May 15th Clinical Quality Workgroup, 10:30 a.m. to 12:30 p.m./ET, and Privacy...

  4. Business Model Disclosures in Corporate Reports

    Directory of Open Access Journals (Sweden)

    Jan Michalak

    2017-01-01

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

  5. 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.

  6. Are narrative CSR disclosures relevant for investors? Empirical evidence from Germany

    NARCIS (Netherlands)

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

    2014-01-01

    CSR disclosures relate to the provision of information on companies’ environmental and social performance to external stakeholders. Although such disclosures can be directed at several stakeholders other than the (potential) firm shareholders, they may be relevant for valuation purposes. Based on

  7. 76 FR 55914 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2011-09-09

    ... 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...

  8. 76 FR 46297 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2011-08-02

    ... 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...

  9. 76 FR 22399 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2011-04-21

    ... 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...

  10. 76 FR 28784 - HIT Policy Committee's Workgroup Meetings; Notice of Meetings

    Science.gov (United States)

    2011-05-18

    ... 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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

  17. 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.

  18. 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...

  19. 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.

  20. 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.

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

    Science.gov (United States)

    Nazuk, Ayesha; Shabbir, Javid

    2018-01-01

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

  2. 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...

  3. 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

  4. 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.

  5. 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

  6. 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...

  7. 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

  8. 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.

  9. 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

  10. 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

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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.

  17. 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...

  18. 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

  19. 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.

  20. 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.

  1. 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.

  2. 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

  3. 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…

  4. 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…

  5. Voluntary Disclosure and Risk Sharing

    NARCIS (Netherlands)

    Suijs, J.P.M.

    2001-01-01

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

  6. 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.

  7. 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

  8. 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

  9. 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....

  10. 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.

  11. 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...

  12. 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

  13. 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.

  14. Stakeholder analysis of Agroparks

    NARCIS (Netherlands)

    Wubben, E.F.M.; Isakhanyan, G.

    2011-01-01

    An agropark is a cluster in which several primary producers and processors cooperate to enhance sustainable agrofood production. Because agroparks represent complex system innovations, this article studies their realisation trajectories from the stakeholder management perspective. By using the case

  15. Stakeholder Attitudes EBM

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The National Marine Fisheries Service (NMFS) conducted a survey of fisheries stakeholders on the Gulf and East Coasts of the United States seeking their views on...

  16. Stakeholders: theory and practice

    National Research Council Canada - National Science Library

    Friedman, Andrew L; Miles, Samantha

    2006-01-01

    ... of the concept on practice and policy. However, as the concept has become more popular, the path has become tangled with the many different ways the concept has been used. For example, different practices have come to be called stakeholder activities, particularly by those seeking to use the label to legitimize their actions. Also, a range of different definitions as to what a stakeholder is has emerged. Concentrating on these issues encourages a view of a second future path of the stake...

  17. 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.

  18. Stakeholder Values and Ecosystems

    OpenAIRE

    Sveinsdottir, Thordis; Wessels, Bridgette; Smallwood, Rod; Linde, Peter; Kalla, Vasso; Tsoukala, Victoria; Sondervan, Jeroen

    2013-01-01

    This report is the deliverable for Work Package 1 (WP1), Stakeholder Values and Ecosystems, of the EU FP7 funded project RECODE (Grant Agreement No: 321463), which focuses on developing Policy Recommendations for Open Access to Research Data in Europe. WP1 focuses on understanding stakeholder values and ecosystems in Open Access, dissemination and preservation in the area of scientific and scholarly data (thus not government data). The objectives of this WP are as follows: • Identify and map ...

  19. THE STAKEHOLDER MODEL REFINED

    OpenAIRE

    Y. FASSIN

    2008-01-01

    The popularity of the stakeholder model has been achieved thanks to its powerful visual scheme and its very simplicity. Stakeholder management has become an important tool to transfer ethics to management practice and strategy. Nevertheless, legitimate criticism continues to insist on clarification and emphasises on the perfectible nature of the model. Here, rather than building on the discussion from a philosophical or theoretical point of view, a different and innovative approach has been c...

  20. 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

  1. 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.

  2. 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.

  3. Personal disclosure revisited.

    Science.gov (United States)

    Olarte, Silvia W

    2003-01-01

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

  4. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  6. 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

  7. 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...

  8. 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...

  9. Corporate Stakeholding and Globalism

    DEFF Research Database (Denmark)

    Lauesen, Linne Marie

    2016-01-01

    , the global warming, the disasters of global consumerism in terms of the collapse of the Rana Plaza factory in the fashion industry, are examples of how the stakeholder concept cannot continue to be defined as narrow as corporations usually does. The butterfly effect of globalism has shown to be – yes, global....... Even the smallest company, the single consumer and the tiniest decision made by anyone may in the future – perhaps even tomorrow – affect stakeholders, we didn’t know existed. The future generation is also to be considered as stakeholders, which decisions made today may affect. Companies, consumers......, everyday people including children already know this even from the first day at school if not before. What we need is not knowledge about these phenomena – it is how to think globally when we decide locally: in companies, in daily households, in education of our future generations. This chapter discusses...

  10. 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.

  11. WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY

    Directory of Open Access Journals (Sweden)

    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.

  12. 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.

  13. 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

  14. 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.

  15. 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

  16. 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.

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

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-03-01

    Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

  18. 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...

  19. 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...

  20. 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...

  1. Information Needs for Accountability Reporting: Perspectives of Stakeholders of Malaysian Public Universities

    Directory of Open Access Journals (Sweden)

    Norida Basnan

    2016-06-01

    Full Text Available The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework for Malaysian public universities. A questionnaire survey on the universities‟ stakeholders representing each stakeholder group which include policy makers, students, parents, employers, the public, university management and employees, suppliers and oversight entities was carried out in order to identify and confirm the stakeholders‟ disclosure needs. It is expected that the needs of the stakeholders in terms of information to be reported are comprehensive which include financial and non-financial information; and there are differences in the views on the disclosure importance of information among the stakeholder groups. The findings of this study provide a clear understanding of the information that should be disclosed in the annual reports of Malaysian public universities for accountability purpose. The findings may potentially assist the public universities to improve the way they discharge their public accountability through annual reporting.

  2. 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...

  3. 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

  4. 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

  5. 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...

  6. 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.

  7. 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

  8. 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.

  9. 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…

  10. 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...

  11. 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.

  12. Accounting for Business Models: Increasing the Visibility of Stakeholders

    Directory of Open Access Journals (Sweden)

    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

  13. Earning empowerment from stakeholders

    International Nuclear Information System (INIS)

    Johnson, P.T.

    1994-01-01

    If you want to be stopped in your tracks today through political action, litigation or both, then ignore the concerns of stakeholders who believe that they have been or will be adversely impacted by what you want to do. The frustrated attempts by the United States to permanently dispose of its high level radioactive waste confirm this reality. Unless and until fundamental changes are made in the decision making process, the gridlock of litigation and political maneuvering precipitated by efforts to perfect a permanent repository will remain and likely intensify

  14. Stakeholder Relations Office

    CERN Multimedia

    2013-01-01

    Scientists, politicians, the public, school children, our neighbours, you. All of these groups of people have a stake in CERN, and all are important to us.   The list of stakeholders in an organisation as large and complex as CERN is a long and ever lengthening one. Each group has its own specific interests and needs in terms of what kind of information it requires from CERN and how we should engage. It’s important, therefore, for us to ensure that we’re communicating optimally with everyone we care about and who cares about us. This is something that CERN has always taken seriously. The CERN Courier, for example, was first published in 1959 and we had a pro-active public information office right from the start. Today, our stakeholder relations are spread between several groups and teams, reflecting the nature of CERN today. But while we’re already doing a good job, I think we can do better by exploiting the synergies between these teams, and that’s wh...

  15. 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

  16. Difference and Disclosure

    DEFF Research Database (Denmark)

    Korsgaard, Morten Timmermann

    for such an endeavor, since she unfolds a theory that has as its primary premises the existing together of identities that are in essence both the same and unique. This concept of plurality as a human condition thus offers a line of thought which on the one hand values difference and on the other offers an account...... here that the individualized take on inclusion that currently seems predominant works counterproductively, and that a focus on difference and disclosure, would enable a superior theoretical foundation for inclusion as well as point towards an actual conceptualization of what children need to practice...

  17. 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…

  18. 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...

  19. 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...

  20. 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…

  1. 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.

  2. 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.

  3. 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...

  4. 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...

  5. 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.

  6. 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

  7. 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.

  8. Collaborative Stakeholder Engagement. Special Report

    Science.gov (United States)

    Jordan, Matt; Chrislip, David; Workman, Emily

    2016-01-01

    Stakeholder engagement and collaboration are essential to the development of an effective state plan. Engaging a diverse group of stakeholders tasked with working together to create education policies that will have a positive, lasting impact on students is not as easy as it sounds. Experts in the field argue that the traditional stakeholder…

  9. 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

  10. 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...

  11. 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...

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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...

  17. 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...

  18. 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

  19. 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 ...

  20. 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.

  1. 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.

  2. 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.

  3. Improving clinical cognitive testing: report of the AAN Behavioral Neurology Section Workgroup.

    Science.gov (United States)

    Daffner, Kirk R; Gale, Seth A; Barrett, A M; Boeve, Bradley F; Chatterjee, Anjan; Coslett, H Branch; D'Esposito, Mark; Finney, Glen R; Gitelman, Darren R; Hart, John J; Lerner, Alan J; Meador, Kimford J; Pietras, Alison C; Voeller, Kytja S; Kaufer, Daniel I

    2015-09-08

    To evaluate the evidence basis of single-domain cognitive tests frequently used by behavioral neurologists in an effort to improve the quality of clinical cognitive assessment. Behavioral Neurology Section members of the American Academy of Neurology were surveyed about how they conduct clinical cognitive testing, with a particular focus on the Neurobehavioral Status Exam (NBSE). In contrast to general screening cognitive tests, an NBSE consists of tests of individual cognitive domains (e.g., memory or language) that provide a more comprehensive diagnostic assessment. Workgroups for each of 5 cognitive domains (attention, executive function, memory, language, and spatial cognition) conducted evidence-based reviews of frequently used tests. Reviews focused on suitability for office-based clinical practice, including test administration time, accessibility of normative data, disease populations studied, and availability in the public domain. Demographic and clinical practice data were obtained from 200 respondents who reported using a wide range of cognitive tests. Based on survey data and ancillary information, between 5 and 15 tests in each cognitive domain were reviewed. Within each domain, several tests are highlighted as being well-suited for an NBSE. We identified frequently used single-domain cognitive tests that are suitable for an NBSE to help make informed choices about clinical cognitive assessment. Some frequently used tests have limited normative data or have not been well-studied in common neurologic disorders. Utilizing standardized cognitive tests, particularly those with normative data based on the individual's age and educational level, can enhance the rigor and utility of clinical cognitive assessment. © 2015 American Academy of Neurology.

  4. Preventive care utilization: Association with individual- and workgroup-level policy and practice perceptions.

    Science.gov (United States)

    Sabbath, Erika L; Sparer, Emily H; Boden, Leslie I; Wagner, Gregory R; Hashimoto, Dean M; Hopcia, Karen; Sorensen, Glorian

    2018-06-01

    Preventive medical care may reduce downstream medical costs and reduce population burden of disease. However, although social, demographic, and geographic determinants of preventive care have been studied, there is little information about how the workplace affects preventive care utilization. This study examines how four types of organizational policies and practices (OPPs) are associated with individual workers' preventive care utilization. We used data collected in 2012 from 838 hospital patient care workers, grouped in 84 patient care units at two hospitals in Boston. Via survey, we assessed individuals' perceptions of four types of OPPs on their work units. We linked the survey data to a database containing detailed information on medical expenditures. Using multilevel models, we tested whether individual-level perceptions, workgroup-average perceptions, and their combination were associated with individual workers' preventive care utilization (measured by number of preventive care encounters over a two-year period). Adjusting for worker characteristics, higher individual-level perceptions of workplace flexibility were associated with greater preventive care utilization. Higher average unit-level perceptions of people-oriented culture, ergonomic practices, and flexibility were associated with greater preventive care utilization. Overall, we find that workplace policies and practices supporting flexibility, ergonomics, and people-oriented culture are associated with positive preventive care-seeking behavior among workers, with some policies and practices operating at the individual level and some at the group level. Improving the work environment could impact employers' health-related expenditures and improve workers' health-related quality of life. Copyright © 2018 Elsevier Inc. All rights reserved.

  5. 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.

  6. 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.

  7. 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

  8. 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

  9. 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...

  10. Port Stakeholder Summit - April 2014

    Science.gov (United States)

    EPA's National Port Stakeholders Summit, Advancing More Sustainable Ports, focused on actions to protect air quality while reducing climate risk and supporting economic growth, making ports more environmentally sustainable.

  11. 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.

  12. 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.

  13. Stakeholder collaboration and heritage management

    OpenAIRE

    Aas, C.; Ladkin, Adele; Fletcher, John

    2005-01-01

    This article examines a collaborative approach to the relationship between heritage management and tourism development in Luang Prabang, Laos. The purpose is to examine stakeholder collaboration and management roles, heritage tourism development, as well as the interdependence of the heritage conservation and tourism relationship. The research examines a UNESCO/Norwegian government project, which aiming to promote collaboration between heritage conservation and tourism through stakeholder inv...

  14. Stakeholder conflicts and dividend policy

    OpenAIRE

    Bøhren, Øyvind; Josefsen, Morten G.; Steen, Pål E.

    2012-01-01

    This is the authors’ final, accepted and refereed manuscript to the article This paper compares the dividend policy of owner-controlled firms with that of firms where the owners are a minority relative to non-owner employees, customers, and community citizens. We find that regardless of whether owners or non-owners control the firm, the strong stakeholder uses the dividend payout decision to mitigate rather than to intensify the conflict of interest with the weak stakeholder. H...

  15. 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...

  16. 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.

  17. 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...

  18. 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.)

  19. 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...

  20. 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

  1. 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…

  2. 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...

  3. 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

  4. 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...

  5. 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.

  6. Exploring Environmental Disclosure in SelectedAustralian Multinationals under the GRI Guidelines

    Directory of Open Access Journals (Sweden)

    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.

  7. 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.

  8. Stakeholder involvement - a japanese perspective

    International Nuclear Information System (INIS)

    Kobayashi, S.

    2004-01-01

    Traditional societal and cultural background of Japanese in general indicates the intrinsic difficulty in involving the public as stakeholders in the process of any type of decision making in policy matters. It is characterized by the long-taught virtue of harmonization and obedience to others. In addition, characteristic system of Japanese traditional industrial society, such as lifetime employment, seniority-based wage system, and enterprise-based labour union, encourages the loyalty to the employer/company, but not to the public. The public or ordinary citizens would seldom come out as stakeholders and express their true feelings or real opinions, even though younger generation is notably getting out from such a trend. On the other hand, it is a common practice in Japanese society for any business or administrative transactions to try to obtain 'consensus' among relevant parties concerned (stakeholders) by negotiations behind the curtain prior to the formal discussion. In this sense, 'stakeholders involvement' is accepted and practised as a matter of course, but mostly for actions between parties of equivalently influential status levels or between 'directly relevant' parties such as those between the different government agencies, between regulators and industries. The concept of 'Involving the public in decision making as stakeholders' is not yet fully understood nor accepted in Japan both by regulators and by the public so far as the issue of radiation protection is concerned. These situations are explained with some examples. (author)

  9. 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.

  10. 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...

  11. Sexual orientation, disclosure and earnings

    NARCIS (Netherlands)

    Plug, E.; Berkhout, P.

    2008-01-01

    Gay/bisexual workers tend to earn less than other men. Does this occur because of discrimination or because of selection? In this paper we address this question and collect new information on workplace disclosure to separate out discrimination effects from selection effects. Using a large sample of

  12. Environmental Information Disclosure in China

    NARCIS (Netherlands)

    Zhang, L.; Mol, A.P.J.; Yang, Shuai

    2017-01-01

    The past decade has seen remarkable progress made in the field of environmental information disclosure in China. While the overall institutional changes and the motivation/willingness of the government to open up information are important conditions, China’s encounter with revolutionary Information

  13. Business resiliency and stakeholder management.

    Science.gov (United States)

    Carey, Noel; Perry, Tony

    2014-01-01

    The authors facilitated separate round table discussions at the City and Financial Conference in London on 29th January, 2014. The theme of these discussions was business resiliency and stakeholder management. This topic attracted the largest group of all the breakout sessions, as the issue continues to generate much interest across the business resilience community. In this paper, the authors summarise the discussions held at the event and add their own insights into the subject of who are stakeholders, and the different means and messages to communicate to them.

  14. Stakeholder roles within the IMO

    International Nuclear Information System (INIS)

    Cowbourne, D.; Chuddy, B.; Gregg, L.

    2003-01-01

    This session presents the comments of 3 guest speakers who described the role of stakeholders within Ontario's Independent Electricity Market Operator (IMO). The IMO is committed to achieving a successful electricity market through its governance process. The IMO's 3 main objectives are: (1) give participants and stakeholders an effective say in the evolution of the electricity market, particularly in the area of commercial and reliability impact, (2) enable the market to evolve in a timely manner in step with participant needs, advancements in market technology and the objectives of provincial legislation, and (3) to provide advice on relevant issues and decisions. figs

  15. Stakeholder Engagement Through Social Media

    DEFF Research Database (Denmark)

    Etter, Michael; Castello, Itziar

    competing logics of stakeholder engagement: the current (influence logic) and the new logic underlying social media (logic of community). With a longitudinal study of 26 months we observe how engagements failed since managers were not able to integrate certain symbolic and substantive elements of the new......The introduction of new information and communication technologies such social media platforms in organizations results in a new emerging logic of stakeholder engagement around sustainable development issues. We investigate how middle managers of a pharmaceutical corporation navigate between two...... introduced by social media....

  16. 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.

  17. 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

  18. STAKEHOLDER LINKAGES FOR SUSTAINABLE LAND ...

    African Journals Online (AJOL)

    Osondu

    Key words: Stakeholders; farmer-expert linkages; resource management; Ethiopia. Introduction ... decentralized democratic decision making processes and thus ..... district offices within the given time limits. They were often .... -less willing and less ready to hearing weaker performance reports (expect more success with ...

  19. Managing resources through stakeholder networks

    NARCIS (Netherlands)

    Ogada, Job Ochieng; Krhoda, George Okoye; Veen, Van Der Anne; Marani, Martin; Oel, van Pieter Richards

    2017-01-01

    Stakeholder analysis and social network analysis were used to analyze stakeholders’ social and structural characteristics based on their interests, influence and interactions in Lake Naivasha basin, Kenya. Even though the Kenyan government and its agencies seem to command higher influence and

  20. Modelling with stakeholders - Next generation

    Science.gov (United States)

    Voinov, Alexey; Kolagani, Nagesh; McCall, Michael K; Glynn, Pierre D.; Kragt, Marit E; Ostermann, Frank O; Pierce, Suzanne A; Ramu, Palaniappan

    2016-01-01

    This paper updates and builds on ‘Modelling with Stakeholders’ Voinov and Bousquet, 2010 which demonstrated the importance of, and demand for, stakeholder participation in resource and environmental modelling. This position paper returns to the concepts of that publication and reviews the progress made since 2010. A new development is the wide introduction and acceptance of social media and web applications, which dramatically changes the context and scale of stakeholder interactions and participation. Technology advances make it easier to incorporate information in interactive formats via visualization and games to augment participatory experiences. Citizens as stakeholders are increasingly demanding to be engaged in planning decisions that affect them and their communities, at scales from local to global. How people interact with and access models and data is rapidly evolving. In turn, this requires changes in how models are built, packaged, and disseminated: citizens are less in awe of experts and external authorities, and they are increasingly aware of their own capabilities to provide inputs to planning processes, including models. The continued acceleration of environmental degradation and natural resource depletion accompanies these societal changes, even as there is a growing acceptance of the need to transition to alternative, possibly very different, life styles. Substantive transitions cannot occur without significant changes in human behaviour and perceptions. The important and diverse roles that models can play in guiding human behaviour, and in disseminating and increasing societal knowledge, are a feature of stakeholder processes today.

  1. Corporate responses to stakeholder activism

    DEFF Research Database (Denmark)

    Uldam, Julie; Krause Hansen, Hans

    2017-01-01

    Corporations are increasingly expected to act responsibly. The purpose of this paper is to examine two types of corporate responses to these expectations: overt and covert responses. Specifically, it examines oil companies’ involvement in multi-stakeholder initiatives and sponsorships (overt...

  2. Engaging Stakeholders in Curriculum Development

    Science.gov (United States)

    Wood, Jo Nell

    2010-01-01

    This article investigates the importance of parent and community engagement in curriculum development, along with curriculum leadership, engaging stakeholders, and the importance of curriculum. Parent and community member engagement is examined in light of curriculum committee participation as reported by Missouri superintendents. Survey responses…

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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

  8. [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.

  9. 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.

  10. 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.

  11. Compliance with Segment Disclosure Initiatives

    DEFF Research Database (Denmark)

    Arya, Anil; Frimor, Hans; Mittendorf, Brian

    2013-01-01

    Regulatory oversight of capital markets has intensified in recent years, with a particular emphasis on expanding financial transparency. A notable instance is efforts by the Financial Accounting Standards Board that push firms to identify and report performance of individual business units...... (segments). This paper seeks to address short-run and long-run consequences of stringent enforcement of and uniform compliance with these segment disclosure standards. To do so, we develop a parsimonious model wherein a regulatory agency promulgates disclosure standards and either permits voluntary...... by increasing transparency and leveling the playing field. However, our analysis also demonstrates that in the long run, if firms are unable to use discretion in reporting to maintain their competitive edge, they may seek more destructive alternatives. Accounting for such concerns, in the long run, voluntary...

  12. 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.

  13. 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.

  14. CEO Compensation and Disclosure Policy

    OpenAIRE

    Zhang, Weijia; Zhang, Kun

    2016-01-01

    This paper examines the relationship between CEO compensation and disclosure policy related to corporate governance information within S&P 500 index. Our sample consists of 456 companies for the period from 2005 to 2015. Most previous researchers mainly put their attention on various corporate governance characteristics such as board size, board independence, and executive ownership when analysing CEO compensation. Our paper extends the previous study by dividing corporate governance into...

  15. HIV disclosure in the workplace

    OpenAIRE

    Degroote, S.; Vogelaers, D.; Koeck, R.; Borms, R.; De Meulemeester, L.; VANDIJCK, Dominique

    2014-01-01

    Objectives: As HIV is currently a chronic and manageable disease, an increasing amount of people living with HIV (PLHIV) are (again) active on the labour market. Since research on this topic is scarce, this study aimed to explore experiences of PLHIV in the workplace, especially concerning disclosure and adherence to antiretroviral therapy. Methods: A questionnaire was developed and validated in collaboration with Sensoa (Flemish expertise centre for sexual health) and participants were recru...

  16. Consolidation and Disclosure of SPE

    OpenAIRE

    中野, 貴之

    2011-01-01

    The purpose of this study is to discuss what kinds of information are demanded by the users of financial statements and what kinds of problems plague the companies using SPE (special purpose equity), while considering the actual situations of the consolidation and disclosure of SPE in Japan. At present, there is the trend of consolidating a broad range of SPE in Japan, etc., but some users of financial statements point out that it became difficult to understand consolidated financial stat...

  17. 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

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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.

  3. Stakeholder involvement in developing brochures

    International Nuclear Information System (INIS)

    Vargas, M.; Garing, K.; Waldrop, D.

    1994-01-01

    The Department of Energy's (DOE's) Office of Environmental Management involved stakeholders (i.e., people who perceive themselves to be affected by the DOE's activities) in a pre-decisional draft of a DOE public document-a practice that the public has called for if the DOE is to begin real public participation. Early and ongoing public input is key to realizing Environmental Management's goal of increasing public participation. The stakeholder review process employed in the development of this document, a brochure outlining public participation information, demonstrates that Environmental Management is open-quotes practicing what it preachesclose quotes about institutionalizing public participation in its program. environmental Management's objective for the brochure is to create a document that uses plain, direct language that encourages citizens to become involved in its decision making process. The information in the brochure provides the public with the information they need to become involved stakeholders. The breadth and volume of comments received assisted in the development of a brochure that includes many viewpoints

  4. How We Engage Our Pesticide Stakeholders

    Science.gov (United States)

    The success of EPA's pesticide program is directly connected to our efforts to engage all stakeholders. In addition to meetings on pesticide-specific actions, we sponsor advisory committees that include diverse, independent stakeholders.

  5. 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

  6. 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...

  7. 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.

  8. CSR Model Implementation from School Stakeholder Perspectives

    Science.gov (United States)

    Herrmann, Suzannah

    2006-01-01

    Despite comprehensive school reform (CSR) model developers' best intentions to make school stakeholders adhere strictly to the implementation of model components, school stakeholders implementing CSR models inevitably make adaptations to the CSR model. Adaptations are made to CSR models because school stakeholders internalize CSR model practices…

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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.

  14. 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

  15. 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.

  16. 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...

  17. Stakeholders, responsabilidad social en ecuador Stakeholders, social responsibility in ecuador

    Directory of Open Access Journals (Sweden)

    Christian Morán

    2016-11-01

    Full Text Available La importancia de la responsabilidad social empresarial (RSE radica en el involucramiento y el compromiso de la empresa hacia los diferentes grupos de interés que interactúan. Algunos grupos son afectados a causa de las actividades operacionales de las organizaciones, generando impactos en dimensiones sociales, económicas y ambientales. El enfoque central de la investigación es la determinación de la incidencia de la RSE en los patrones de vida de los grupos que intervienen en la cadena de valor ecuatoriana. En adelante estos son llamados stakeholders. Se precisa como antesala, los hechos y precedentes que marcaron la evolución y participación del modelo de negocio en los diferentes países de Latinoamérica. Sobre esta base, se realiza una revisión conceptual de la responsabilidad social en las empresas, la ISO 26000 y la posición de los stakeholders. El estudio se fundamenta en un análisis comparativo de países como: Chile, Colombia y Ecuador; identificando similitudes de su entorno, particularidades, fortalezas y debilidades en materia de RSE.

  18. 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...

  19. 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 ...

  20. 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…

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. Object of intervention or stakeholder?

    DEFF Research Database (Denmark)

    Iversen, Ann-Merete

    (Sanders & Stappers, 2008) or radical organizational innovation (Scharmer & Kaüfer, 2014). Taking co-creation processes into the world of social work however, envokes a number of questions. Basically; what is the problem and to whom? Who are the stakeholders and what is their motivation? How is power...... are equal partners (Fenwick 2012), which in some cases is not entirely true. Preliminary findings indicate that the mindset required for co-creation to take place is not necessarily in tune with professional habits in social work nor with public governance. A gap between political vision and paedagogical...

  8. The municipality as a stakeholder

    International Nuclear Information System (INIS)

    Palmqvist, Roland

    2006-01-01

    The author explains how local politicians look upon the dialogue regarding nuclear installations in their municipalities. As seen from the map of European reactors there is a lot of local districts affected by nuclear operations. What has a mayor from such a community to say about the shut-down phase of such operations and especially about the need for communication between stakeholders when closing and decommissioning a nuclear power reactor? To answer this question the author has structured his presentation into 4 parts as follows: 1. The European municipalities ? some characteristics; 2. The siting of NPPs (nuclear power plants) in Europe; 3. The shutdown, decommissioning and the dismantling phases; 4. Lessons learnt

  9. National stakeholder workshop summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-06-01

    This is a summary of the plenary sessions and small group discussion sessions from the fourth National Stakeholder Workshop sponsored by the DOE Office of Worker and Community Transition held in Atlanta, Georgia on March 13--15, 1996. Topics of the sessions included work force planning and restructuring, worker participation in health and safety, review of actions and commitments, lessons learned in collective bargaining agreements, work force restructuring guidance, work force planning, update on community transition activities. Also included are appendices listing the participants and DOE contacts.

  10. 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.

  11. 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...

  12. 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

  13. 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.

  14. 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.

  15. Determinant of The Corporate Social Responsibility Disclosure

    Directory of Open Access Journals (Sweden)

    Uun Sunarsih

    2017-07-01

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

  16. 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.

  17. 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

  18. Developing a stakeholder engagement strategy

    International Nuclear Information System (INIS)

    Nixon, J.A.

    2004-01-01

    Shell Canada's social performance plan was outlined in this presentation. Stakeholder engagement is a key strategy in the company's response to the concerns and broader priorities of different groups and individuals affected by their operations. A review of the business and societal values of stakeholder engagement was presented. Key benefits include greater profitability; protection of the environment; effective resource management; community benefits; and the delivery of value to customers. It was suggested that a continuous engagement process helps companies to assess impacts and work on strategies to avoid and mitigate negative impacts. A framework for social performance management was presented. It was noted that accountability and transparency are key components of Shell's progress towards sustainable development, and their direct and indirect contributions to the communities and societies where they operate. The social impact of core business operations is now a focus of the company. Key concerns of the social performance plan include environmental and health impacts; land use and changes in local economies; cultural concerns; and infrastructure impacts. An outline of Shell's Listening and Responding Program was also provided. refs., tabs., figs

  19. Developing a stakeholder engagement strategy

    Energy Technology Data Exchange (ETDEWEB)

    Nixon, J.A. [Shell Canada Ltd., Calgary, AB (Canada)

    2004-07-01

    Shell Canada's social performance plan was outlined in this presentation. Stakeholder engagement is a key strategy in the company's response to the concerns and broader priorities of different groups and individuals affected by their operations. A review of the business and societal values of stakeholder engagement was presented. Key benefits include greater profitability; protection of the environment; effective resource management; community benefits; and the delivery of value to customers. It was suggested that a continuous engagement process helps companies to assess impacts and work on strategies to avoid and mitigate negative impacts. A framework for social performance management was presented. It was noted that accountability and transparency are key components of Shell's progress towards sustainable development, and their direct and indirect contributions to the communities and societies where they operate. The social impact of core business operations is now a focus of the company. Key concerns of the social performance plan include environmental and health impacts; land use and changes in local economies; cultural concerns; and infrastructure impacts. An outline of Shell's Listening and Responding Program was also provided. refs., tabs., figs.

  20. 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

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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.

  7. 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.

  8. 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.

  9. 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…

  10. Nuclear Energy Stakeholders in Argentina

    International Nuclear Information System (INIS)

    Gadano, Julian

    2017-01-01

    Mr Gadano, Undersecretary for Nuclear Energy, Argentina spoke from the perspective of a country looking forward to becoming a member of the NEA. He reviewed the place of nuclear energy in his country's energy mix and called attention to its role in positively addressing the global challenges of climate change and energy security. Mr Gadano also described the federal system which governs Argentina. Drawing on his expertise as a lawmaker and nuclear regulator but also as an academic sociologist, he stressed that reaching agreement on siting initiatives for example requires a sustainable relation with stakeholders, including regional governments. This is important because in the end, 'the best project is the one you can finish'

  11. Combining Human Resource and Stakeholder Management Perspectives

    DEFF Research Database (Denmark)

    Ravazzani, Silvia; Mormino, Sara

    2015-01-01

    This paper explores collaborative learning activities involving HR and external stakeholders that organizations decide to plan and implement in order to obtain benefits in terms of knowledge sharing, stakeholder understanding and value creation. The increasing uncertainty and multiplicity of comp...... and corporate learning in a stakeholder-oriented perspective can play a strategic role in supporting business strategy, providing organizations the resources to meet internal and external needs (Wilson, 2005) and to interconnect with their value network.......This paper explores collaborative learning activities involving HR and external stakeholders that organizations decide to plan and implement in order to obtain benefits in terms of knowledge sharing, stakeholder understanding and value creation. The increasing uncertainty and multiplicity...... of competitive pressures and stakeholder demands (Harrison, St. John, 1996) require organizations, and in particular HR, to take on a more strategic role aimed to build new capability and support the overarching business strategy (Ulrich, Beatty 2001). This study draws on Strategic Human Resource Management...

  12. 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....

  13. 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...

  14. 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

  15. Stakeholder mapping of CSR in Switzerland

    OpenAIRE

    Looser, S; Wehrmeyer, WCH

    2015-01-01

    Purpose – This paper aims to investigate, using stakeholder map methodology, showing power, urgency, legitimacy and concerns of different actors, the current state of corporate social responsibility (CSR) in Switzerland. Previous research on CSR in Europe has made few attempts to identify stakeholders and their contribution to this topic. Design/methodology/approach – To derive this map, publicly available documents were explored, augmented by 27 interviews with key stakeholders (consumers, m...

  16. Stakeholder capitalism, corporate governance and firm value

    OpenAIRE

    Allen, Franklin; Carletti, Elena; Marquez, Robert

    2007-01-01

    In countries such as Germany, the legal system is such that firms are necessarily stakeholder oriented. In others like Japan social convention achieves a similar effect. We analyze the advantages and disadvantages of stakeholder-oriented firms that are concerned with employees and suppliers compared to pure shareholder-oriented firms. We show that in a context of imperfect competition stakeholder firms have higher prices and lower output than shareholder-oriented firms. Surprisingly, we also ...

  17. 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.

  18. Organising stakeholder workshops in research and innovation

    DEFF Research Database (Denmark)

    Nielsen, Morten Velsing; Bryndum, Nina; Bedsted, Bjørn

    2017-01-01

    This article addresses the theory and practice of creating responsiveness among actors through deliberative dialogue processes with stakeholders from diverse institutional settings. The EU’s decision to mainstream stakeholder deliberation in research and innovation, as part of its focus......, the article illustrates the challenges of applying theory to five European stakeholder workshops co-organised by the authors. The illustration highlights the difficult interaction between theory and practice. The article concludes that while theoretical perspectives can provide general guidance, practical...... experience is essential when dealing with the trade-offs that are an intrinsic part of organising stakeholder workshops....

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

    Directory of Open Access Journals (Sweden)

    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.

  20. 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...

  1. 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.

  2. 12 CFR 1730.3 - Periodic disclosures.

    Science.gov (United States)

    2010-01-01

    .... (a) Each Enterprise shall prepare disclosures relating to its financial condition, results of operation, business developments, and management's expectations that include supporting financial... Banks and Banking OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN...

  3. 75 FR 9725 - Free Annual File Disclosures

    Science.gov (United States)

    2010-03-03

    ... activities of companies that attempt to trick people into buying something that they are entitled by Federal... maintain the file disclosure for future reference. 74 FR at 52917- 918. Cf. Franchise Rule, 16 CFR 436.6(b...

  4. 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...

  5. Radiation Alert Immediate Disclosure, Phase II

    Data.gov (United States)

    National Aeronautics and Space Administration — Invocon's Radiation Alert Immediate Disclosure (RAID) system is a miniature, low-power, real-time, active radiation badge. It is designed for monitoring personnel,...

  6. 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...

  7. Corporate Environmental Disclosures in the Nigerian Manufacturing ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... this area in the developing countries are still very scarce. This study ... theory. These theories take a system perspective, recognizing that businesses ... disclosure in the annual report to be directly related to management's.

  8. 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.

  9. 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

  10. 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...

  11. The Failure of Mandated Disclosures, part 3

    Directory of Open Access Journals (Sweden)

    Omri Ben-Shahar

    2017-09-01

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

  12. 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...

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. Stakeholder initiatives in flood risk management

    NARCIS (Netherlands)

    Edelenbos, Jurian; Buuren, Van Arwin; Roth, Dik; Winnubst, Madelinde

    2017-01-01

    In recent years stakeholder participation has become a popular topic in flood management. Little is known about how and under which circumstances local stakeholders initiate and develop successful flood management strategies and how governmental actors respond to them. Drawing on theories of

  19. Perceptions of European stakeholders of pulse fishing

    NARCIS (Netherlands)

    Kraan, M.L.; Trapman, B.K.; Rasenberg, M.M.M.

    2015-01-01

    This research project examines the concerns and questions of European stakeholders about pulse fishing, in order to assess to what extent the knowledge agenda on pulse fishing covers these issues. To get a first impression of the concerns about pulse fishing, and to get an idea of the stakeholders

  20. Accountability in Community Colleges Using Stakeholder Theory

    Science.gov (United States)

    Pitcher, Paula R.

    2012-01-01

    The purpose of the present study is to analyze stakeholder theory and its applicability to community college accountability. Community colleges have been using strategic planning as a management approach that includes the process of strategic action, and many organizations claim that they collaborate with their stakeholders during this process.…

  1. Stakeholder integration : Building Mutually Enforcing Relationships

    NARCIS (Netherlands)

    P.P.M.A.R. Heugens (Pursey); F.A.J. van den Bosch (Frans); C.B.M. van Riel (Cees)

    2002-01-01

    textabstractThis study examines the central contention ofinstrumental stakeholder theory— namely, that firms that breed trust-based, cooperative ties with their stakeholders will have a competitive advantage over firms that do not.Acase study of the introduction ofgenetically modified food products

  2. Stakeholder mismanagement and corporate social responsibility crises

    NARCIS (Netherlands)

    Kolk, A.; Pinkse, J.

    2006-01-01

    In the past decade, the stakeholder approach has gained much acceptance among academics and practitioners. Noticeably, there has been little consideration of the motivations and processes used by businesses to avoid or neglect stakeholder power and pressures. This is all the more remarkable in the

  3. DG CONNECT’s stakeholder engagement strategy

    NARCIS (Netherlands)

    Verheyden, M.; Glidden, J.; Shahin, J.

    2013-01-01

    How do we ensure that public policy represents the interests of all, rather than a select few? How will we ensure it draws upon the best insights and talents of key stakeholders? The European Commission’s DG CONNECT recently announced the results of its Stakeholder Engagement Survey, which is

  4. Stakeholders' Perceptions of School Counselling in Singapore

    Science.gov (United States)

    Low, Poi Kee

    2015-01-01

    This article reports on a qualitative study that set out to understand stakeholders' perception of the school counselling service in Singapore. Using semi-structured interviews, this study explored the perceptions of three main stakeholder groups, namely teachers and counsellors working within the schools and those working in the communities.…

  5. 77 FR 50144 - Broad Stakeholder Survey

    Science.gov (United States)

    2012-08-20

    ... DEPARTMENT OF HOMELAND SECURITY [Docket No. DHS-2012-0042] Broad Stakeholder Survey AGENCY... Information Collection Request: 1670-NEW. SUMMARY: The Department of Homeland Security (DHS), National... (Pub. L. 104-13, 44 U.S.C. Chapter 35). NPPD is soliciting comments concerning the Broad Stakeholder...

  6. 76 FR 34087 - Broad Stakeholder Survey

    Science.gov (United States)

    2011-06-10

    ... DEPARTMENT OF HOMELAND SECURITY [Docket No. DHS-2011-0027] Broad Stakeholder Survey AGENCY... Information Collection Request: 1670-NEW. SUMMARY: The Department of Homeland Security (DHS), National... (Pub. L. 104-13, 44 U.S.C. Chapter 35). NPPD is soliciting comments concerning the Broad Stakeholder...

  7. Smart Mobility Stakeholders - Curating Urban Data & Models

    Energy Technology Data Exchange (ETDEWEB)

    Sperling, Joshua [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-09-01

    This presentation provides an overview of the curation of urban data and models through engaging SMART mobility stakeholders. SMART Mobility Urban Science Efforts are helping to expose key data sets, models, and roles for the U.S. Department of Energy in engaging across stakeholders to ensure useful insights. This will help to support other Urban Science and broader SMART initiatives.

  8. Forum on stakeholder confidence: Spain

    International Nuclear Information System (INIS)

    Vari, A.; Pescatore, C.

    2006-01-01

    The FSC workshop in Spain provided an important opportunity to carry out an in-depth examination of decision-making processes undertaken in an NEA member country, and to reflect on the evolution that has taken place over time. It offered a well-rounded perspective on the inclusion of stakeholders in decision making, and the atmosphere of the meetings was conducive to an honest and open exchange of ideas. The workshop started with the introduction of two case studies: the earlier attempt in Spain to locate a potential site for a high-level waste (HLW) disposal facility, and the dismantling of the Vandellos-I nuclear power plant. This was followed by two days of presentations and round-table discussions based on the recent COWAM Spain initiative (stemming from the EU-wide project on Community Waste Management), which aims at developing recommendations for institutional arrangements and decision-making processes concerning the siting of waste management facilities in Spain. This article provides a brief summary of the case studies and the COWAM Spain initiative, followed by some of the lessons learnt from an international perspective. (authors)

  9. Stakeholder views of superfund sites

    International Nuclear Information System (INIS)

    English, M.R.

    1992-01-01

    Nearly ten years have passed since the enactment of the federal Comprehensive Response, Compensation, and Liability Act (CERCLA), usually referred to as open-quotes Superfundclose quotes. Nearly four years have passed since CERCLA's major overhaul through the Superfund Amendments and Reauthorization Act (SARA). Although much still remains to be done under Superfund, there is now enough experience to assess how effectively it is working. A study being undertaken by the University of Tennessee's Waste Management Research and Education Institute will supply a portion of that assessment. The study was completed in the fall of 1990. Our study examines two related issues: the resources that will be needed in the coming years to fulfill the mandate of Superfund and other hazardous waste remediation programs, and the site-level experience to date in implementing CERCLA and SARA. This chapter discusses only the open-quotes site-level experienceclose quotes effort, and only its methodological approach. The purpose of the open-quotes site-level experienceclose quotes effort is to explore what counts as a open-quotes successfulclose quotes site in the eyes of different stakeholders in a Superfund cleanup - e.g., the affected community, the potentially responsible parties (PRPs), state and local officials, and the US Environmental Protection Agency (EPA)

  10. 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...

  11. 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...

  12. 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

  13. COMMUNICATION STRATEGY ABOUT BUSINESS MODELS: STAKEHOLDERS PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    Bojoagă Alexandru

    2013-07-01

    Full Text Available Organizations inform stakeholders about their current and future activities, processes, created value, strategic intentions, and other information that may influence the established relationships. Organizations choose to communicate with stakeholders by different means and in varied ways. The annual report represents a way of communicating between companies and their stakeholders, and it is offering comprehensive information about how companies operates and creates value. The business model is an emerging concept in management literature and practice. The concept describes the logic by which a organization creates, maintains and delivers value for its stakeholders. Through annual reports organisations can communicate to stakeholders information about their business models.We investigated how information about business models is explicitly communicated through annual reports, and how this information is reffering to stakeholders. Our paper aims to reveal which stakeholders are more often mentioned when organizations are communicating about business models through annual reports. This approach shows the attention degree given by organizations to stakeholders. We perceived this from a strategic point of view, as a strategic signal. Thus, we considered if the stakeholder is mentioned more frequent in the communicated message it has a greater role in communication strategy about business model. We conducted an exploratory research and have realized a content analysis.The analysed data consist in over a thousand annual reports from 96 organizations. We analysed the informations transmitted by organizations through annual reports. The annual reports were for a time period of 12 years. Most of the selected companies are multi-business, and are operating in different industries. The results show the stakeholder’s hierarchy based on how often they were mentioned in the communicated messages about business models through annual reports. Based on our

  14. 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…

  15. 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.

  16. 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....

  17. 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.

  18. 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.

  19. Environmental Assessments and Stakeholder Involvement

    International Nuclear Information System (INIS)

    Wesolowski, Cassandra

    2006-01-01

    Directives and legislation on EIA and SEA need to provide more guidance on how and when public participation should be used. There are now several examples of how well public participation can be performed and the methods are becoming more proactive and innovative. By increasing the role of public participation within the Environmental Assessment process, plans, programmes and projects will become more publicly acceptable. There does need to be a balance as to where public participation is performed in the system, as too much can be a stress on resources and time, as well as producing ineffective results. Key stages such as scoping, preparing the environmental statement or report and decision-making need to be highlighted for the benefits public participation can have. The Aarhus Convention is certainly making a difference in the UK; however it is difficult to judge exactly how much difference yet. It was only fully implemented in the UK in 2005 although some Authorities were applying the three pillars prior to implementation. It is not clear how aware the general public are of the Convention and their rights. Empowering communities in the UK. will communities for decision-making in Environmental Assessments? Providing the public with resources to enable them to fully engage in the process will improve the participation and increase their confidence, but how will this increase their influence within the decision-making process? Ultimately, should the stakeholders and public just influence the incremental decisions made in Environmental Assessments or have more responsibility within the major decisions taken? It will be interesting to see how these issues are addressed over the coming years

  20. Environmental Assessments and Stakeholder Involvement

    Energy Technology Data Exchange (ETDEWEB)

    Wesolowski, Cassandra [Univ. of Manchester, School of Environment and Development (United Kingdom). Planning and Landscape

    2006-09-15

    Directives and legislation on EIA and SEA need to provide more guidance on how and when public participation should be used. There are now several examples of how well public participation can be performed and the methods are becoming more proactive and innovative. By increasing the role of public participation within the Environmental Assessment process, plans, programmes and projects will become more publicly acceptable. There does need to be a balance as to where public participation is performed in the system, as too much can be a stress on resources and time, as well as producing ineffective results. Key stages such as scoping, preparing the environmental statement or report and decision-making need to be highlighted for the benefits public participation can have. The Aarhus Convention is certainly making a difference in the UK; however it is difficult to judge exactly how much difference yet. It was only fully implemented in the UK in 2005 although some Authorities were applying the three pillars prior to implementation. It is not clear how aware the general public are of the Convention and their rights. Empowering communities in the UK. will communities for decision-making in Environmental Assessments? Providing the public with resources to enable them to fully engage in the process will improve the participation and increase their confidence, but how will this increase their influence within the decision-making process? Ultimately, should the stakeholders and public just influence the incremental decisions made in Environmental Assessments or have more responsibility within the major decisions taken? It will be interesting to see how these issues are addressed over the coming years.

  1. 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.

  2. 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).

  3. 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.

  4. Collaborative learning framework for online stakeholder engagement.

    Science.gov (United States)

    Khodyakov, Dmitry; Savitsky, Terrance D; Dalal, Siddhartha

    2016-08-01

    Public and stakeholder engagement can improve the quality of both research and policy decision making. However, such engagement poses significant methodological challenges in terms of collecting and analysing input from large, diverse groups. To explain how online approaches can facilitate iterative stakeholder engagement, to describe how input from large and diverse stakeholder groups can be analysed and to propose a collaborative learning framework (CLF) to interpret stakeholder engagement results. We use 'A National Conversation on Reducing the Burden of Suicide in the United States' as a case study of online stakeholder engagement and employ a Bayesian data modelling approach to develop a CLF. Our data modelling results identified six distinct stakeholder clusters that varied in the degree of individual articulation and group agreement and exhibited one of the three learning styles: learning towards consensus, learning by contrast and groupthink. Learning by contrast was the most common, or dominant, learning style in this study. Study results were used to develop a CLF, which helps explore multitude of stakeholder perspectives; identifies clusters of participants with similar shifts in beliefs; offers an empirically derived indicator of engagement quality; and helps determine the dominant learning style. The ability to detect learning by contrast helps illustrate differences in stakeholder perspectives, which may help policymakers, including Patient-Centered Outcomes Research Institute, make better decisions by soliciting and incorporating input from patients, caregivers, health-care providers and researchers. Study results have important implications for soliciting and incorporating input from stakeholders with different interests and perspectives. © 2015 The Authors. Health Expectations Published by John Wiley & Sons Ltd.

  5. HIV disclosure in the workplace.

    Science.gov (United States)

    Degroote, S; Vogelaers, D; Koeck, R; Borms, R; De Meulemeester, L; Vandijck, D

    2014-06-01

    As HIV is currently a chronic and manageable disease, an increasing amount of people living with HIV (PLHIV) are (again) active on the labour market. Since research on this topic is scarce, this study aimed to explore experiences of PLHIV in the workplace, especially concerning disclosure and adherence to antiretroviral therapy. A questionnaire was developed and validated in collaboration with Sensoa (Flemish expertise centre for sexual health) and participants were recruited using flyers and announcements on websites. A total of 54 PLHIV completed the questionnaire, among whom 50 (92·6%) males. Half of the participants did not disclose their HIV status in the workplace, mostly due to being afraid of social or professional consequences. Those who disclosed, reported no changes in the workplace or even reported receiving more empathy. A minority of participants have to take antiretroviral medication at work and they reported no particular problems related to medication intake. Despite improved solidarity and information campaigns, many PLHIV still do not disclose their HIV status in the workplace, most frequently due to fear for discrimination. More actions are warranted, as well as addressing possible self-stigma. Adherence to antiretroviral therapy in the workplace posed little or no problems.

  6. Stakeholder involvement in CSR strategy-making?

    DEFF Research Database (Denmark)

    Trapp, Leila

    2014-01-01

    A given characteristic of successful corporate social responsibility (CSR) programs is that they reflect stakeholder expectations and preferences for corporate behavior. This study examines the process by which this alignment is sought by CSR managers in the CSR strategy-making process. Through...... listening to others in the strategy-making process rather than directly involving others in decision-making. Also, because non-stakeholders, such as paid-for consultants, are found to be note-worthy influencers in the CSR strategy-making process, it is concluded that the process is not only a stakeholder...

  7. Why Stakeholder Engagement will not be Tweeted

    DEFF Research Database (Denmark)

    Castello, Itziar; Etter, Michael

    social media (logic of community). With a longitudinal study of 26 months we find that managers are able to integrate symbolic and substantive elements of the new logic but elements of the conditions of authority and hierarchy remain unchanged constraining new forms of stakeholder engagement. We relate......We analyze the role of power transforming stakeholder engagement practices under the conditions of the network society. We look at how Global Health (pseudonym) managers navigate between two competing logics of stakeholder engagement: the current (influence logic) and the new logic underlying...

  8. 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

  9. 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

  10. 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...

  11. 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.

  12. 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...

  13. 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

  14. 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

  15. 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...

  16. 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.

  17. 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...

  18. Understanding and Modeling Freight Stakeholder Behavior

    Science.gov (United States)

    2012-04-01

    This project developed a conceptual model of private-sector freight stakeholder decisions and interactions for : forecasting freight demands in response to key policy variables. Using East Central Wisconsin as a study area, empirical : models were de...

  19. 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.

  20. Stakeholder interaction within the ERICA Integrated Approach.

    Science.gov (United States)

    Zinger, I; Oughton, D H; Jones, S R

    2008-09-01

    Within the ERICA project, stakeholder involvement has been addressed within three main areas: generic interactions throughout the project, specific consultation by means of attendance to events and considerations as part of the ERICA Integrated Approach and Assessment Tool. The word stakeholders meant namely any individual or group who may be affected by or have an interest in an issue, and to include experts, lay-people and the public. An End-Users-Group (EUG) was set up to facilitate the two-way dialogue between the ERICA Consortium and stakeholders. The ERICA EUG consisted of representatives of 60 organisations ranging from regulatory bodies, national advisory bodies, academia, non-governmental organisations, industry, consultants and inter-governmental organisations. Stakeholder interaction was included from the very start of the project. Inputs from the EUG were recorded and in most instances incorporated within the development of the project and thus influenced and helped to shape some of the ERICA deliverables.

  1. Tribal and stakeholder involvement in systems analysis

    International Nuclear Information System (INIS)

    McClure, L.; Swartz, G.; Cooley, C.

    1997-01-01

    Beginning in early 1995, U.S. Department of Energy began an experiment to link tribal and stakeholder representatives into technology assessment activities related to an Integrated Nonthermal Treatment System (INTS) study. The INTS study moved outside the framework of after-the-fact public involvement by providing the opportunity for technical and non-technical stakeholders alike to work together in the early predecision stages of the criteria development and assessment of options for innovative mixed waste treatment. The stakeholders gained an appreciation of the intense level of effort required to complete such an analysis. The engineers and scientists conducting the systems analyses had the opportunity (some for the first time) to learn more about tribal and stakeholder issues and how they might apply to the technical tasks related to technology assessment and selection

  2. 77 FR 38306 - GFIRST Conference Stakeholder Evaluation

    Science.gov (United States)

    2012-06-27

    ...), National Cyber Security Division (NCSD), United States Computer Emergency Readiness Team (US-CERT) will... of Homeland Security, National Protection and Programs Directorate, Office of Cybersecurity and... DEPARTMENT OF HOMELAND SECURITY [Docket No. DHS-2011-0116] GFIRST Conference Stakeholder...

  3. 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.

  4. 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).

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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 ...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

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

    Science.gov (United States)

    2012-11-09

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

  11. 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...

  12. 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...

  13. 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.

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. IMPLICATIONS OF CSR ON CORPORATE STAKEHOLDERS

    Directory of Open Access Journals (Sweden)

    Crisan Catalina

    2015-07-01

    Full Text Available Companies’ strategies and values must be in accordance to stakeholders’ expectations and needs because their role and influences on companies’ activity are decisive for companies future development. Corporate Social Responsibility is a meaningful way through which companies can pursue sustainable development by having a coherent economical, social and environmental perspective on how the business should be managed. CSR must become an integral part of corporate management system, because it has a major role in distressing the relation between company and major stakeholders, both internally and externally. CSR is a global phenomenon, which draws the attention of a growing number of partisans, from public private and social sector. To demonstrate the applicability of the theoretical approaches deduced from the existing literature, the authors recourse to an empirical qualitative research, conducted through a questionnaire implemented to top managers, HR managers and heads of CSR departments within large companies that operate in Romania. The research is based on the analysis of a number of 87 questionnaires and aims to highlight major stakeholders and finding how companies’ responsible activities can influence stakeholders. This study is designed to highlight how prioritization of stakeholders influences CSR initiatives within large companies that operate in Romania, and to present a perspective of company’s approach towards shared value influence major stakeholders. The conclusions drawn have a greater relevance both theoretically and especially practically because provides insights on how large companies perceive CSR and how stakeholders influence responsible initiatives in emergent country like Romania where stereotypes are difficult to manage.

  19. 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.

  20. 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

  1. 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.

  2. Strategic Disclosure of Demand Information by Duopolists

    DEFF Research Database (Denmark)

    Jansen, Jos; Pollak, Andreas

    We study the strategic disclosure of demand information and product-market strategies of duopolists. In a setting where firms may fail to receive information, we show that firms selectively disclose information in equilibrium in order to influence their competitor's product-market strategy....... Subsequently, we analyze the firms' behavior in a laboratory experiment. We find that subjects often use selective disclosure strategies, and this finding appears to be robust to changes in the information structure, the mode of competition, and the degree of product-market conduct that is largely consistent...

  3. 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...

  4. Mapping the Views of Adolescent Health Stakeholders.

    Science.gov (United States)

    Ewan, Lindsay A; McLinden, Daniel; Biro, Frank; DeJonckheere, Melissa; Vaughn, Lisa M

    2016-01-01

    Health research that includes youth and family stakeholders increases the contextual relevance of findings, which can benefit both the researchers and stakeholders involved. The goal of this study was to identify youth and family adolescent health priorities and to explore strategies to address these concerns. Stakeholders identified important adolescent health concerns, perceptions of which were then explored using concept mapping. Concept mapping is a mixed-method participatory research approach that invites input from various stakeholders. In response to prompts, stakeholders suggested ways to address the identified health conditions. Adolescent participants then sorted the statements into groups based on content similarity and rated the statements for importance and feasibility. Multidimensional scaling and cluster analysis were then applied to create the concept maps. Stakeholders identified sexually transmitted infections (STIs) and obesity as the health conditions they considered most important. The concept map for STIs identified 7 clusters: General sex education, support and empowerment, testing and treatment, community involvement and awareness, prevention and protection, parental involvement in sex education, and media. The obesity concept map portrayed 8 clusters: Healthy food choices, obesity education, support systems, clinical and community involvement, community support for exercise, physical activity, nutrition support, and nutrition education. Ratings were generally higher for importance than for feasibility. The concept maps demonstrate stakeholder-driven ideas about approaches to target STIs and obesity in this context. Strategies at multiple social ecological levels were emphasized. The concept maps can be used to generate discussion regarding these topics and to identify interventions. Copyright © 2016 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

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

    Directory of Open Access Journals (Sweden)

    Haitham Nobanee

    2017-12-01

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

  6. 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.

  7. 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.

  8. 5 CFR 2423.23 - Prehearing disclosure.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Prehearing disclosure. 2423.23 Section 2423.23 Administrative Personnel FEDERAL LABOR RELATIONS AUTHORITY, GENERAL COUNSEL OF THE FEDERAL..., with an index, proposed to be offered into evidence; and (c) Theories. A brief statement of the theory...

  9. 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.

  10. 77 FR 30928 - Target Date Disclosure

    Science.gov (United States)

    2012-05-24

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Part 2550 RIN 1210-AB38 Target Date Disclosure AGENCY: Employee Benefits Security Administration, Labor. ACTION: Proposed rule; reopening of comment period. SUMMARY: The Department of Labor's Employee Benefits Security Administration is...

  11. Adolescent Homosexuality and Concerns Regarding Disclosure.

    Science.gov (United States)

    Harrison, Therese W.

    2003-01-01

    With threats of being labeled abnormal or facing rejection, homosexual adolescents are pressured to hide their sexual identities. To provide optimal anticipatory guidance and support, professionals must understand the natural development of sexual attraction and the disclosure concerns and risks for developing homosexual adolescents (e.g., risk…

  12. 47 CFR 95.1215 - Disclosure policies.

    Science.gov (United States)

    2010-10-01

    ... SERVICES Medical Device Radiocommunication Service (MedRadio) § 95.1215 Disclosure policies. Manufacturers... transmitter is authorized by rule under the Medical Device Radiocommunication Service (in part 95 of the FCC Rules) and must not cause harmful interference to stations operating in the 400.150-406.000 MHz band in...

  13. 12 CFR 205.7 - Initial disclosures.

    Science.gov (United States)

    2010-01-01

    ... electronic fund transfers or for the right to make transfers. (6) Documentation. A summary of the consumer's... transfers as provided in §§ 205.10(a), and 205.10(d). (7) Stop payment. A summary of the consumer's right to... shall make the disclosures required by this section at the time a consumer contracts for an electronic...

  14. 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.

  15. Nursing's role in disclosure and apology.

    Science.gov (United States)

    Pfrimmer, Dale M

    2010-08-01

    Although there is general agreement regarding disclosing adverse events to patients and their families, much of the focus in the literature has been on the physician-patient relationship. Nurses are intimately involved in the day-to-day care of patients and their families. This column explores the role of nurses in disclosure and apology. Copyright (c) 2010, SLACK Incorporated.

  16. Social responsibility disclosure practices : evidence from Bangladesh

    OpenAIRE

    Islam, Muhammad Azizul; Deegan, Craig

    2010-01-01

    This discussion paper reviews the results of an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), two major multinational buying companies - Nike and H&M, and an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs. Publisher PDF

  17. The Truth behind Higher Education Disclosure Laws

    Science.gov (United States)

    Carey, Kevin; Kelly, Andrew P.

    2011-01-01

    Recognizing that higher education is a market driven by consumer choice and reluctant to regulate college behavior directly, state and federal policymakers have created a host of college information disclosure and reporting requirements. Armed with better data, the theory goes, students and parents will vote with their wallets, putting pressure on…

  18. 78 FR 15869 - Repeal of Disclosure Regulations

    Science.gov (United States)

    2013-03-13

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

  19. The many faces of information disclosure

    NARCIS (Netherlands)

    Boot, A.W.A.; Thakor, A.V.

    1998-01-01

    In this article we ask: what kind of information and how much of it should firms voluntarily disclose? Three types of disclosures are considered. One is information that complements the information available only to informed investors (to-be-processed complementary information). The second is

  20. 12 CFR 230.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    ... accounts with a stated maturity greater than one year that do not compound interest on an annual or more... consumer agrees. (ii) In providing disclosures upon request, the institution may: (A) Specify an interest... applicable: (1) Rate information—(i) Annual percentage yield and interest rate. The “annual percentage yield...

  1. Privacy and security disclosures on telecardiology websites

    NARCIS (Netherlands)

    Dubbeld, L.

    2006-01-01

    This article discusses telemedicine providers¿ online privacy and security disclosures. It presents the results of an exploratory study of a number of telecardiology companies¿ Web sites, providing insight in some of the current strategies towards data protection and information security in the

  2. Synergy disclosures in mergers and acquisitions

    NARCIS (Netherlands)

    M.D.R.P. Dutordoir (Marie); P.G.J. Roosenboom (Peter); M. Teixeira de Vasconcelos (Manuel)

    2013-01-01

    textabstractWe examine bidding firms’ motives for disclosing a synergy forecast when announcing a merger or acquisition. Our sample consists of 1,990 M&A deals, of which 345 announce synergy estimates. Our results suggest that synergy disclosures serve to obtain a more favorable market reception for

  3. Towards Affordable Disclosure of Spoken Word Archives

    NARCIS (Netherlands)

    Ordelman, Roeland J.F.; Heeren, W.F.L.; Huijbregts, M.A.H.; Hiemstra, Djoerd; de Jong, Franciska M.G.; Larson, M; Fernie, K; Oomen, J; Cigarran, J.

    2008-01-01

    This paper presents and discusses ongoing work aiming at affordable disclosure of real-world spoken word archives in general, and in particular of a collection of recorded interviews with Dutch survivors of World War II concentration camp Buchenwald. Given such collections, the least we want to be

  4. Towards Affordable Disclosure of Spoken Heritage Archives

    NARCIS (Netherlands)

    Larson, M; Ordelman, Roeland J.F.; Heeren, W.F.L.; Fernie, K; de Jong, Franciska M.G.; Huijbregts, M.A.H.; Oomen, J; Hiemstra, Djoerd

    2009-01-01

    This paper presents and discusses ongoing work aiming at affordable disclosure of real-world spoken heritage archives in general, and in particular of a collection of recorded interviews with Dutch survivors of World War II concentration camp Buchenwald. Given such collections, we at least want to

  5. 17 CFR 33.7 - Disclosure.

    Science.gov (United States)

    2010-04-01

    ... DIFFICULT OR IMPOSSIBLE TO OFFSET AN EXISTING OPTION POSITION ON AN EXCHANGE. THE GRANTOR OF AN OPTION... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Disclosure. 33.7 Section 33.7 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REGULATION OF DOMESTIC EXCHANGE...

  6. Information Acquisition and Strategic Disclosure in Oligopoly

    DEFF Research Database (Denmark)

    Jansen, Jos

    2008-01-01

    I study the incentives of oligopolists to acquire and disclose information on a common demand intercept. Because firms may fail to acquire information even when they invest in information acquisition, firms can credibly conceal unfavorable news while disclosing favorable news. Firms may earn high...... Cournot duopolists prefer strategic disclosure, if their goods are sufficiently differentiated....

  7. 12 CFR 37.6 - Disclosures.

    Science.gov (United States)

    2010-01-01

    ... attention to the disclosures; (ii) A typeface and type size that are easy to read; (iii) Wide margins and... section must be conspicuous, simple, direct, readily understandable, and designed to call attention to the... required by this section must be in a meaningful form. Examples of methods that could call attention to the...

  8. 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...

  9. 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.

  10. 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

  11. 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

  12. Analysing stakeholder power dynamics in multi-stakeholder processes : insights of practice from Africa and Asia

    NARCIS (Netherlands)

    Brouwer, J.H.; Hiemstra, W.; Vugt, van S.M.; Walters, H.

    2013-01-01

    This paper examines different practical methods for stakeholders to analyse power dynamics in multi-stakeholders processes (MSPs), taking into account the ambiguous and uncertain nature of complex adaptive systems. It reflects on an action learning programme which focused on 12 cases in Africa and

  13. 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

  14. 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.

  15. 76 FR 62093 - Preventing Occupational Hearing Loss: Stakeholder Meeting

    Science.gov (United States)

    2011-10-06

    ... Loss: Stakeholder Meeting AGENCY: Occupational Safety and Health Administration (OSHA), Labor. ACTION... stakeholder meeting on preventing occupational hearing loss. Every year, between 20,000 and 25,000 workers... controls. OSHA is holding this stakeholder meeting as part of its commitment to work with stakeholders on...

  16. Stakeholder acceptance analysis: Tunable hybrid plasma

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, T.

    1995-12-01

    This report resents evaluations, recommendations, and requirements concerning Tunable Hybrid Plasma (THP) derived from a three-year program of stake holder involvement. THP destroys volatile organic compounds by directing a moderate energy electron beam into a flow of air containing organic contaminants. This report is for technology developers and for those responsible for making decisions about the use of technology to remediate contamination by volatile organic compounds. Stakeholders` perspectives help those responsible for technology deployment make good decisions concerning the acceptability and applicability of THP to the remediation problems the face. In addition, this report presents data requirements for the technology`s field demonstration defined by stakeholders associated with the Hanford site in Washington State, as well as detailed comments on THP from stakeholders from four other sites throughout the western United States.

  17. Community stakeholder responses to advocacy advertising

    Energy Technology Data Exchange (ETDEWEB)

    Miller, B.; Sinclair, J. [Elon University, Elon, NC (United States). School Community

    2009-07-01

    Focus group research was used to examine how community stakeholders, a group with local industry experience, responded to coal industry advocacy messages. The stakeholders expressed beliefs about both the advertiser and the coal industry, and while their knowledge led to critical consideration of the industry campaign, they also expressed a desire to identify with positive messages about their community. Applying a postpositivist research perspective, a new model is introduced to integrate these beliefs in terms of advertiser trust and industry accountability under the existing theoretical framework of persuasion knowledge. Agent and topic knowledge are combined in this model based on responses to the industry advocacy campaign. In doing so, this study integrates a priori theory within a new context, extending the current theoretical framework to include an understanding of how community stakeholders - a common target for marketplace advocacy - interpret industry messages.

  18. Stakeholder acceptance analysis: Tunable hybrid plasma

    International Nuclear Information System (INIS)

    Peterson, T.

    1995-12-01

    This report resents evaluations, recommendations, and requirements concerning Tunable Hybrid Plasma (THP) derived from a three-year program of stake holder involvement. THP destroys volatile organic compounds by directing a moderate energy electron beam into a flow of air containing organic contaminants. This report is for technology developers and for those responsible for making decisions about the use of technology to remediate contamination by volatile organic compounds. Stakeholders' perspectives help those responsible for technology deployment make good decisions concerning the acceptability and applicability of THP to the remediation problems the face. In addition, this report presents data requirements for the technology's field demonstration defined by stakeholders associated with the Hanford site in Washington State, as well as detailed comments on THP from stakeholders from four other sites throughout the western United States

  19. STAKEHOLDER THEORY DAN KARYA KESELAMATAN SCHINDLER

    Directory of Open Access Journals (Sweden)

    Edward Nicodemus Lontah

    2015-04-01

    Donaldson and Peterson studies have shown that stakeholder theory has a more solid foundation than the epistemology of shareholder theory to analyze the performance of business ethics and moral duty of a company. This article discussed the business activities of Oskar Schindler, an industrialist war-profiteer during World War II. Schindler's business which was originally run by the government under the Nazi regime, eventually opposed the mission of economic and legal liability imposed by the regime. Schindler's transformation of vision and business mission in this article demonstrate the characteristics and connection of layers in descriptive, instrumental and normative stakeholder theory in the concept of "normative, instrumental and descriptive stakeholder theory" according to Donaldson and Peterson.

  20. Stakeholder Risk Management in Ethical Decision Making

    DEFF Research Database (Denmark)

    Lauesen, Linne Marie

    evidence from hybrid organizations as Publicly Owned Enterprises (POEs) mixed of private corporations and political administration. The model offers a new way of combining risk management with ethical decisionmaking processes by the inclusion of multiple stakeholders. Not only does the model apply...... to these kinds of hybrid organizations, but it is easily adopted and tested for other private business models too. The findings and the conceptualization of the model enhances business ethics in decision making by managing and balancing stakeholder concerns with the same concerns as the traditional risk......Stakeholder management has for the last three decades been concerned either with strategic business management or business ethics, values and quality. Many models have been developed, but recently the literature asks for more dynamic models instead of the staticism that characterizes some models...

  1. A Study of Crisis Management Based on Stakeholders Analysis Model

    Science.gov (United States)

    Qingchun, Yue

    2017-11-01

    From the view of stakeholder theory, not only the enterprises should provide services to shareholders, but also take care of the demands of stakeholders. Stakeholders for the enterprise crisis are the organizations and individuals, which cause crisis, respond to the crisis and affected by the enterprise crisis. In this paper, first of all, to comb the development of stakeholder theory systematically; secondly, with the help of the enterprise crisis stakeholder analysis model, analyze the concept of stakeholders for the enterprise crisis and membership, and with the example of Shuanghui Group for further analysis; finally, we put forward relevant proposals for the enterprise crisis from the view of stakeholders.

  2. Stakeholder involvement in decommissioning nuclear facilities

    International Nuclear Information System (INIS)

    2007-01-01

    Significant numbers of nuclear facilities will need to be decommissioned in the coming decades. In this context, NEA member countries are placing increasing emphasis on the involvement of stakeholders in the associated decision procedures. This study reviews decommissioning experience with a view to identifying stakeholder concerns and best practice in addressing them. The lessons learnt about the end of the facility life cycle can also contribute to better foresight in siting and building new facilities. This report will be of interest to all major players in the field of decommissioning, in particular policy makers, implementers, regulators and representatives of local host communities

  3. Improving Urban Freight Governance and Stakeholder Management

    DEFF Research Database (Denmark)

    Gammelgaard, Britta; Bech Godskesen Andersen, Christina; Figueroa, Maria J.

    2017-01-01

    Urban freight transport is a complex field characterised by many actors and stakeholders and thus many rationalities are at stake. This paper contributes to literature on urban freight governance by approaching the field with social system theory combined with the concepts of relationship platforms...... and value co-creation. This approach facilitates an improved process to foster implementation of innovative urban freight solutions that is illustrated by means of an analysis of the Copenhagen Citylogistik-kbh demonstration project. The results of this analysis indicate that attaining a shared sense...... of value creation among stakeholders through this process is key to implementation of new urban freight solutions....

  4. Buried Waste Integrated Demonstration stakeholder involvement model

    International Nuclear Information System (INIS)

    Kaupanger, R.M.; Kostelnik, K.M.; Milam, L.M.

    1994-04-01

    The Buried Waste Integrated Demonstration (BWID) is a program funded by the US Department of Energy (DOE) Office of Technology Development. BWID supports the applied research, development, demonstration, and evaluation of a suite of advanced technologies that together form a comprehensive remediation system for the effective and efficient remediation of buried waste. Stakeholder participation in the DOE Environmental Management decision-making process is critical to remediation efforts. Appropriate mechanisms for communication with the public, private sector, regulators, elected officials, and others are being aggressively pursued by BWID to permit informed participation. This document summarizes public outreach efforts during FY-93 and presents a strategy for expanded stakeholder involvement during FY-94

  5. Corporate Citizenship and Stakeholder Engagement : Maintaining an Equitable Power Balance

    OpenAIRE

    Ihugba, Bethel Uzoma; Osuji, Onyeka K.

    2011-01-01

    This paper proposes an engagement oriented corporation-stakeholder relationship in Corporate Social Responsibility (CSR) programmes. It is a proposition which poses the two connected questions of how to move from solely public relation driven stakeholder management to social development oriented stakeholder participation (engagement) and how Stakeholder Engagement can be measured. On the backdrop of Arnstein’s (1969) citizenship participation model and reasons for Stakeholder Engagement frame...

  6. Standardized cardiovascular data for clinical research, registries, and patient care: a report from the Data Standards Workgroup of the National Cardiovascular Research Infrastructure project.

    Science.gov (United States)

    Anderson, H Vernon; Weintraub, William S; Radford, Martha J; Kremers, Mark S; Roe, Matthew T; Shaw, Richard E; Pinchotti, Dana M; Tcheng, James E

    2013-05-07

    Relatively little attention has been focused on standardization of data exchange in clinical research studies and patient care activities. Both are usually managed locally using separate and generally incompatible data systems at individual hospitals or clinics. In the past decade there have been nascent efforts to create data standards for clinical research and patient care data, and to some extent these are helpful in providing a degree of uniformity. Nonetheless, these data standards generally have not been converted into accepted computer-based language structures that could permit reliable data exchange across computer networks. The National Cardiovascular Research Infrastructure (NCRI) project was initiated with a major objective of creating a model framework for standard data exchange in all clinical research, clinical registry, and patient care environments, including all electronic health records. The goal is complete syntactic and semantic interoperability. A Data Standards Workgroup was established to create or identify and then harmonize clinical definitions for a base set of standardized cardiovascular data elements that could be used in this network infrastructure. Recognizing the need for continuity with prior efforts, the Workgroup examined existing data standards sources. A basic set of 353 elements was selected. The NCRI staff then collaborated with the 2 major technical standards organizations in health care, the Clinical Data Interchange Standards Consortium and Health Level Seven International, as well as with staff from the National Cancer Institute Enterprise Vocabulary Services. Modeling and mapping were performed to represent (instantiate) the data elements in appropriate technical computer language structures for endorsement as an accepted data standard for public access and use. Fully implemented, these elements will facilitate clinical research, registry reporting, administrative reporting and regulatory compliance, and patient care

  7. UK quantitative WB-DWI technical workgroup: consensus meeting recommendations on optimisation, quality control, processing and analysis of quantitative whole-body diffusion-weighted imaging for cancer.

    Science.gov (United States)

    Barnes, Anna; Alonzi, Roberto; Blackledge, Matthew; Charles-Edwards, Geoff; Collins, David J; Cook, Gary; Coutts, Glynn; Goh, Vicky; Graves, Martin; Kelly, Charles; Koh, Dow-Mu; McCallum, Hazel; Miquel, Marc E; O'Connor, James; Padhani, Anwar; Pearson, Rachel; Priest, Andrew; Rockall, Andrea; Stirling, James; Taylor, Stuart; Tunariu, Nina; van der Meulen, Jan; Walls, Darren; Winfield, Jessica; Punwani, Shonit

    2018-01-01

    Application of whole body diffusion-weighted MRI (WB-DWI) for oncology are rapidly increasing within both research and routine clinical domains. However, WB-DWI as a quantitative imaging biomarker (QIB) has significantly slower adoption. To date, challenges relating to accuracy and reproducibility, essential criteria for a good QIB, have limited widespread clinical translation. In recognition, a UK workgroup was established in 2016 to provide technical consensus guidelines (to maximise accuracy and reproducibility of WB-MRI QIBs) and accelerate the clinical translation of quantitative WB-DWI applications for oncology. A panel of experts convened from cancer centres around the UK with subspecialty expertise in quantitative imaging and/or the use of WB-MRI with DWI. A formal consensus method was used to obtain consensus agreement regarding best practice. Questions were asked about the appropriateness or otherwise on scanner hardware and software, sequence optimisation, acquisition protocols, reporting, and ongoing quality control programs to monitor precision and accuracy and agreement on quality control. The consensus panel was able to reach consensus on 73% (255/351) items and based on consensus areas made recommendations to maximise accuracy and reproducibly of quantitative WB-DWI studies performed at 1.5T. The panel were unable to reach consensus on the majority of items related to quantitative WB-DWI performed at 3T. This UK Quantitative WB-DWI Technical Workgroup consensus provides guidance on maximising accuracy and reproducibly of quantitative WB-DWI for oncology. The consensus guidance can be used by researchers and clinicians to harmonise WB-DWI protocols which will accelerate clinical translation of WB-DWI-derived QIBs.

  8. Evaluating outcomes from stakeholders' perception: evidence from ...

    African Journals Online (AJOL)

    The need for the appreciation of values and knowledge diversity has contributed to the increasing relevance of stakeholder participation in the monitoring and evaluation (M&E) of development projects. Using mixed methods research design and indicators, this paper assesses the outcomes of the participatory monitoring ...

  9. Introducing legal method when teaching stakeholder theory

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

    : the Business & Human Rights regime from a UN Global Compact perspective; and mandatory CSR reporting. Supplying integrated teaching notes and generalising on the examples, we explain how legal method may help students of business ethics, organisation and management – future managers – in their analysis...... to the business ethics literature by explaining how legal method complements stakeholder theory for organisational practice....

  10. Stakeholder Analisys of Higher Education Institutions

    Directory of Open Access Journals (Sweden)

    Ivana Maric

    2013-04-01

    Full Text Available In recent years, knowledge, the human capital, and learning organizations have become the key determinants of current global progress. Higher educational sector has been faced with globalization and strong competition. Therefore, the need has arisen for professional management structures and more entrepreneurial style of leadership. Organizations have been transformed to learning organizations by the life long learning concept, while the knowledge management has become the leading tool in building competitive advantages. High education organizations are being pushed forward by competitiveness. That pressure requires continuous improvement emphasizing the need for measuring outcomes and building excellence. The paradigm of stakeholder analysis, applied to specific determinations of the system of higher education institutions, could be a good way for comprehending and predicting interests, needs and requirements of all key players in the environment. The purpose of this paper is to enhance the possibility of understanding the connection between higher education institutions and its environment in context of stakeholder analysis. The paper uses literature as a basis in identifying critical parameters for stakeholder analysis and its implementation to higher education sector. The findings of the paper reveal that the concept of stakeholders is critical and difficult to implement everywhere and to everything. There is a clear attempt of all organizations, especially those that create and encourage knowledge, to understand the actions of all participants and predictions of interests and requirements of the changing environment.

  11. 7 CFR 3430.907 - Stakeholder input.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Stakeholder input. 3430.907 Section 3430.907 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH, EDUCATION, AND EXTENSION SERVICE, DEPARTMENT OF AGRICULTURE COMPETITIVE AND NONCOMPETITIVE NON-FORMULA FEDERAL...

  12. Management of the Stakeholder Driven Company

    DEFF Research Database (Denmark)

    Wolffsen, Poul

    2009-01-01

    Ideen er at vise at en virksomhed, som samtidigt skal tilgode ledelsen og forbrugerne, må have en monopollignende stilling på markedet og benytte en bizar prisdiskriminering, hvilket vises men en Nash forhandlingsligevægt. Desuden inddrages en ekstensiv diskussion af stakeholder-begrebet....

  13. Stakeholder Analysis To Shape the Enterprise

    Science.gov (United States)

    McCaughin, Keith; Derosa, Joseph

    An enterprise is a complex adaptive social system that should maximize stakeholder, not shareholder, value — value to employees, customers, shareholders and others. We expand upon Russell Ackoff s direction to distribute value among stakeholders, to propose a schema of rules that guide the interactions among autonomous agents in the transactional environment of an enterprise. We define an enterprise as an organization and its transactional environment interacting with and adapting to each other. Enterprise behavior can only be understood in the context of this transactional environment where everything depends on everything else and interactions cannot be controlled, but can be influenced if they are guided by an understanding of the internal rules of the autonomous agents. The schema has four complementary rules (control, autonomy, return and value) derived from the work of Russell Ackoff and Michael Porter. The basic rules are applied in combination to eight stakeholder types derived from Richard Hopeman and Raymond McLeod (Leaders, Competitors, Customers, Public, Workers, Collaborators, Suppliers and Regulators). An enterprise can use this schema and rules in a process of stakeholder analysis to develop and continually refine strategies to encourage behaviors that benefit the enterprise and discourage behaviors that harm the enterprise. These strategies are implemented in a relationship management program in support of enterprise strategic management to consciously and explicitly shape the environment to reduce risks and increase opportunities for success.

  14. Incident Management Organization succession planning stakeholder feedback

    Science.gov (United States)

    Anne E. Black

    2013-01-01

    This report presents complete results of a 2011 stakeholder feedback effort conducted for the National Wildfire Coordination Group (NWCG) Executive Board concerning how best to organize and manage national wildland fire Incident Management Teams in the future to meet the needs of the public, agencies, fire service and Team members. Feedback was collected from 858...

  15. Discrepant Stakeholder Perspectives on Graduate Employability Strategies

    Science.gov (United States)

    Kinash, Shelley; Crane, Linda; Judd, Madelaine-Marie; Knight, Cecily

    2016-01-01

    A literature review identified 12 strategies that have been empirically linked to improvements in graduate employability. A survey methodology was used to investigate self-reported use and/or perspectives on these strategies among four stakeholder groups. The following questions were asked: to students--What strategies are you using to improve…

  16. Introducing legal method when teaching stakeholder theory

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

    Governments are particularly salient stakeholders for business ethics. They act on societal needs and social expectations, and have the political and legal powers to restrict or expand the economic freedoms of business as well as the legitimacy and often urgency to do so. We draw on two examples:...

  17. Sustainable food and agriculture: stakeholder's frames

    NARCIS (Netherlands)

    van Gorp, B.; van der Goot, M.J.

    2012-01-01

    Despite its importance, the notion of sustainability is open for discursive struggle. This article's primary objective is to acquire insight into the manner in which the principal stakeholders strategically use frames in their public communication about sustainable food and agriculture. A framing

  18. Exploring Stakeholder Values and Interests in Evaluation

    Science.gov (United States)

    Orr, Shannon K.

    2010-01-01

    One of the challenges facing program evaluation education is how to bridge the need to train students in theoretical and methodological foundations, and also prepare them for the unpredictability and complex environment outside the classroom. This issue is particularly challenging in terms of understanding stakeholder values and interests. The…

  19. Listed Firm's Level of Stakeholder Transparency

    DEFF Research Database (Denmark)

    Rose, Caspar

    2015-01-01

    This article analyzes how Danish listed firms comply with the Danish Corporate Governance Code's recommendations regarding the categories: Role of shareholders, role of stakeholders and transparency. It is shown that the number of recommendations can be explained by six different underlying facto...

  20. Stakeholder Support for School Food Policy Expansions

    Science.gov (United States)

    Pettigrew, Simone; Pescud, Melanie; Donovan, Robert J.

    2012-01-01

    The aim of this study was to assess the extent to which parents and school-based stakeholders (principals, teachers, canteen managers and Parents & Citizen Committee presidents) are supportive of potential expansions to a new school food policy. Eight additional policy components elicited in preliminary focus groups with parents and 19 additional…

  1. Stakeholders' Perceptions of Parcelization in Wisconsin's Northwoods

    Science.gov (United States)

    Mark G. Rickenbach; Paul H. Gobster

    2003-01-01

    Parcelization, the process by which relatively large forest ownerships become subdivided into smaller ones, is often related to changes in ownership and can bring changes to the use of the land. Landowners, resource professionals, and others interested in Wisconsin's Northwoods were asked their views on parcelization in a series of stakeholder forums. We analyzed...

  2. Safety Outreach and Incident Response Stakeholder Strategy

    Energy Technology Data Exchange (ETDEWEB)

    Rosewater, David Martin [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Conover, David [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2016-06-01

    The objective of this document is to set out a strategy to reach all stakeholders that can impact the timely deployment of safe stationary energy storage systems in the built environment with information on ESS technology and safety that is relevant to their role in deployment of the technology.

  3. Stakeholders and Apart Hotels: Multiple Case Study

    Directory of Open Access Journals (Sweden)

    Elizabeth Kyoko Wada

    2012-09-01

    Full Text Available Means of accommodation involve a wide range of social actors and agents, as well as different business models. Management strategies in this sector have been increasingly important for long-term sustainability and competitiveness of business organizations. This study aims to analyze the interactions between apart-hotels and their stakeholders to foster an improvement of services provided, aligning the interface of strategic management from the point of view of managers and their key stakeholders. It is an exploratory study, with qualitative chacter, along with multiple case studies of the following establishments: Travel Inn, Hotels Slaviero and Etoile george v. Brazilian enterprises, which manage lodging facilities with apart-hotel concepts, combining features that enable comparative analysis of the study. For conceptual understanding, this study was based on literature about stakeholders, taking the work of Freeman (1984 and Freeman et al (2010 as main references. The research was conducted through semi-structured interviews with managers of lodging facilities and their key stakeholders and through direct observation and documentation. We found that not all groups of influence are considered in the planning of service flats. However, the organizations surveyed indicated that the market has realized the importance of the groups that exert influence and are influenced by their goals, and are therefore increasingly alert for integration of such groups in their strategic planning.

  4. Stakeholders and quality assurance in higher education

    NARCIS (Netherlands)

    Leisyte, Liudvika; Westerheijden, Donald F.; Eggins, Heather

    2014-01-01

    The various changes in post-bureaucratic organising, which are moving towards network approaches, coupled with the managerial agenda of corporate governance, have redefined the roles of various internal and external stakeholders in the governance of higher education institutions (Leisyte and Dee,

  5. Stakeholder Perceptions of Risk in Construction

    Science.gov (United States)

    Zhao, Dong; McCoy, Andrew P.; Kleiner, Brian M.; Mills, Thomas H.; Lingard, Helen

    2015-01-01

    Safety management in construction is an integral effort and its success requires inputs from all stakeholders across design and construction phases. Effective risk mitigation relies on the concordance of all stakeholders’ risk perceptions. Many researchers have noticed the discordance of risk perceptions among critical stakeholders in safe construction work, however few have provided quantifiable evidence describing them. In an effort to fill this perception gap, this research performs an experiment that investigates stakeholder perceptions of risk in construction. Data analysis confirms the existence of such discordance, and indicates a trend in risk likelihood estimation. With risk perceptions from low to high, the stakeholders are architects, contractors/safety professionals, and engineers. Including prior studies, results also suggest that designers have improved their knowledge in building construction safety, but compared to builders they present more difficultly in reaching a consensus of perception. Findings of this research are intended to be used by risk management and decision makers to reassess stakeholders’ varying judgments when considering injury prevention and hazard assessment. PMID:26441481

  6. Software Architecture : Framing Stakeholders' Concerns introduction

    NARCIS (Netherlands)

    Lago, Patricia; Avgeriou, Paris; Hilliard, Rich

    2010-01-01

    As noted earlier, some stakeholder concerns are well-served today by available architecture viewpoints, frameworks, or ADLs, while others aren't expressible with available, off-the-shelf approaches. Hence the theme of this special issue: exploring the space of architecting in the face of multiple

  7. Sixth national stakeholder workshop summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    On June 17--18, 1998, the Department of Energy`s (DOE) Office of Worker and Community Transition convened its sixth National Stakeholder Workshop at the Ramada Plaza Hotel Old Town in Alexandria, Virginia. Approximately 325 stakeholders attended representing DOE headquarters and field offices, contractors, labor organizations, state and local government, education and community interest groups. The meeting addressed the progress made on the issues and challenges identified at the last stakeholder`s meeting in Oakland, California on April 9--11, 1997. Also discussed were the full range of the Department`s work force issues and creative solutions to the inherent challenges of simultaneously implementing the Department`s post Cold-War mission, work force restructuring guidance, contract reform objectives, asset disposition, performance-based management requirements, and business process improvement policies. The format of the Workshop included several plenary sessions and a number of small group discussion sessions. The small group sessions focused on topics related to labor issues, work force restructuring, work force planning, community transition, and employee concerns. The sessions provided a wide range of views on worker and community transition issues. The plenary sessions of the Workshop included presentations on the following topics: welcome and introductions; opening remarks; building a better labor-management relationship; keynote speech from Secretary of Energy Federico Pena; meeting tomorrow`s challenges (early site closures); harnessing the contracting process to encourage local growth; and, the British experience in economic conversion.

  8. Stakeholder involvement in the decommissioning of Dounreay

    International Nuclear Information System (INIS)

    Harrisson, Norman; LOVE, June; Murray, Marc

    2006-01-01

    The United Kingdom Atomic Energy Authority (UKAEA) was established in the 1950's to pioneer the development of nuclear energy within the UK. Today its primary mission is to decommission UK's former nuclear research sites and restore its environment in a way that is safe and secure, environmentally friendly, value for money and publicly Acceptable. UKAEA Dounreay celebrated its 50 birthday in 2005, having pioneered the development of fast reactor technology since 1955. Today the site is now leading the way in decommissioning. The Dounreay nuclear site licence covers an area of approximately 140 acres and includes 3 reactors: the Dounreay Material Test Reactor (DMTR), the Dounreay Fast Reactor (DFR), and the Prototype Fast Reactor (PFR). In addition there are 180 facilities on site which have supported the fast reactor programme, including a fuel reprocessing capability, laboratories and administration buildings. The reactors are now all in advanced stages of decommissioning. In October 2000 the Dounreay Site Restoration Plan (DSRP) was published to provide a framework for the site's restoration. The plan's objective was to reduce the site's hazards progressively by decontaminating and dismantling the plant, equipment and facilities, remediating contaminated ground and treating and packaging waste so it is suitable for long term storage or disposal. Whilst hailed as the most detailed plan integrating some 1500 activities and spanning 60 years it was criticised for having no stakeholder involvement. In response to this criticism, UKAEA developed a process for public participation over the following 2 years and launched its stakeholder engagement programme in October 2002. In order to provide a larger platform for the engagement process an advertisement was placed in the Scottish media inviting people to register as stakeholders in the Dounreay Site Restoration Plan. The stakeholder list now total over 1000. In October 2002 UKAEA launched their commitment to public

  9. Stakeholder Involvement in Swedish Nuclear Waste Management

    International Nuclear Information System (INIS)

    Elam, Mark; Sundqvist, Goeran

    2006-01-01

    The focus in this paper is on past, current and emerging patterns of stakeholder involvement in the siting of a deep repository for final disposal of Sweden's spent nuclear fuel. In particular, we concentrate on how the two municipalities of Oskarshamn and Oesthammar have acted as engaged stakeholders, and have gained recognition as such, in the siting process. In general: How has stakeholder involvement gained acceptance as an activity of value in the siting of major waste facilities? What are the issues currently subject to stakeholder involvement and how have these been decided upon? An effect of the history of nuclear activity in Oskarshamn and Oesthammar is that stakeholder involvement over a final repository can be divided into social and technical issues. Both municipalities have out of tradition, as part of their social acceptance of a new repository, been prepared to surrender extended involvement in key safety issues. They have been prepared to do this because they also see themselves being able to delegate these safety issues to the government authorities SSI and SKI. These two authorities have been acceptable to the two municipalities as their legitimate 'technological guardians'. As physical geology re-enters the siting process for a deep repository, Oskarshamn appear more prepared to break with tradition than Oesthammar. Oskarshamn are currently demanding transparency from SKB in relation to the exact technical and geological criteria they will use to choose between them and Oesthammar as a repository site. In contrast to Oesthammar, Oskarshamn are preparing with the expected help of SKI and SSI to dispute their geology and its relation to nuclear safety with SKB if they consider it necessary. If Oskarshamn act to draw safety issues in relation to alternative methods and sitings into the EIA process where might this lead? As environmental groups now enter the process (three groups were granted funding in the first round - 2005) the character of site

  10. Viewls - Stakeholder views on biofuels. WP1 final report about the results of the stakeholder questionnaire

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-03-15

    For the VIEWLS project an internet-based questionnaire on biofuels was distributed among a large group of stakeholders in the European Union, Accession Countries and the Americas in the second half of 2003. The purpose of the questionnaire was to collect information on stakeholders' opinion on biofuel related topics including the future potential of biofuels and drivers and barriers for the market introduction. Here the main results are presented. The results should only be regarded as indicative because no detailed statistical analysis was performed due to the difference in representation from different countries and stakeholder groups. (au)

  11. Stakeholder views on biofuels. WP1 Final report about the results of the stakeholder questionnaire

    International Nuclear Information System (INIS)

    2004-03-01

    For the VIEWLS project an internet-based questionnaire on biofuels was distributed among a large group of stakeholders in the European Union, Accession Countries and the Americas in the second half of 2003. The purpose of the questionnaire was to collect information on stakeholders' opinion on biofuel related topics including the future potential of biofuels and drivers and barriers for the market introduction. Here the main results are presented. The results should only be regarded as indicative because no detailed statistical analysis was performed due to the difference in representation from different countries and stakeholder groups

  12. 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).

  13. 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.

  14. Reducing online identity disclosure using warnings.

    Science.gov (United States)

    Carpenter, Sandra; Zhu, Feng; Kolimi, Swapna

    2014-09-01

    In an experimental design, we tested whether written warnings can reduce the amount of identity information exposure online. A psychological attack on information privacy that has been shown to be effective in previous research was launched. This attack took advantage of the fact that people respond to certain types of requests in a relatively automatic, or mindless, fashion. The experiment manipulated the word that was used in the alert header: "warning", "caution", or "hazard". All warnings proved to be effective in reducing disclosure, but "hazard" proved to be most effective. Also warnings were more effective in reducing disclosure of driver's license numbers than email addresses. The discussion (a) provides tentative conclusions why these patterns were obtained, (b) suggests how to design warnings in cyber-environments, and (c) addresses future possibilities for research on this topic. Copyright © 2013 Elsevier Ltd and The Ergonomics Society. All rights reserved.

  15. Carbon disclosure project report 2009 : Canada 200

    International Nuclear Information System (INIS)

    Campbell, G.

    2009-01-01

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

  16. 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

  17. 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.

  18. 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....

  19. 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

  20. 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.

  1. The CERT Guide to Coordinated Vulnerability Disclosure

    Science.gov (United States)

    2017-08-11

    Incident vs. Vulnerability Response 6 1.3 Why Coordinate Vulnerability Disclosures? 6 1.4 Previewing the Remainder of this Document 7 2 Principles of...Accidental Leaks 53 6.5 Independent Discovery 54 6.6 Active Exploitation 55 6.7 Relationships that Go Sideways 55 6.8 Hype, Marketing , and...guide provides an introduction to the key concepts, principles , and roles necessary to establish a successful CVD process. It also provides insights

  2. SELF-DISCLOSURE IN VIRTUAL ENVIRONMENT: FACEBOOK

    OpenAIRE

    Eginli, Aysen Temel; Özsenler, S. Didem

    2018-01-01

    Facebook is still the most popular social media tool among all types of social networks. Besides having an influence on managing online relationships, Facebook may also be determinative of people’s relationships and interactions in their daily lives. Self-disclosure underpins the establishment and maintenance of interpersonal communication. Social networks, especially Facebook, allow people to comfortably self-disclose. The Uses and Gratifications Theory, which focuses on motives and gains re...

  3. Determinant of the Corporate Social Responsibility Disclosure

    OpenAIRE

    Sunarsih, Uun; Nurhikmah, N

    2017-01-01

    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...

  4. 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.

  5. 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.

  6. 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 ...

  7. 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...

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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.

  14. 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...

  15. 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.

  16. 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.

  17. 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.

  18. FINANCIAL POSITION AND ITS RELEVANCE TO STAKEHOLDERS

    Directory of Open Access Journals (Sweden)

    MIRON VASILE-CRISTIAN-IOACHIM

    2015-04-01

    Full Text Available The financial position of an economic entity is a concept that can have different meanings, depending on the stakeholder category that make its analysis. In energy sector, which is considered of high importance in the national economy, we consider that the most important category of stakeholder is the state (government, because ensuring the functionality of this sector is an crucial condition for development of others sectors from national economy. For this reason, we can look at the informational needs of other stakeholder categories trough the state’s “sine qua non” condition to ensure the optimal functionality of this sector, which manifests itself like this: the functioning of the sector involves the attraction of investors, the functioning of the sector involves the existence of human resources, the functioning of the sector cannot be ensured without the existence of commercial relations that involves suppliers and clients and for insuring the functioning of the sector it is often require various financing sources. All those aspects are giving raise to some categories of stakeholder interested over the parameters in which the energy sector entities are functioning, one of the interest domain being the financial position of the companies activating in its field. Over the present study we had in view to highlight the main present approaches regarding the concept of financial position, but also the main issues fallowed by the main stakeholder categories in their attempt to appreciate the financial position of the entities activating in energy sector which are listed to Bucharest Stock Exchange. The results of this study have showed that there is some base requirements regarding the informational needs of stakeholder regarding the financial position of the companies activating in energy sector, and those are related to the concepts of going concern, overall solvency ratio, general liquidity ratio and indebtedness degree. After this study

  19. 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.

  20. 32 CFR 635.9 - Guidelines for disclosure within DOD.

    Science.gov (United States)

    2010-07-01

    ... for disclosure within DOD. (a) Criminal record information contained in military police documents will... limit the dissemination of information between military police, the USACIDC, and other law enforcement...

  1. 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.

  2. 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.

  3. 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...

  4. 42 CFR 480.108 - Penalties for unauthorized disclosure.

    Science.gov (United States)

    2010-10-01

    ... SERVICES (CONTINUED) QUALITY IMPROVEMENT ORGANIZATIONS ACQUISITION, PROTECTION, AND DISCLOSURE OF QUALITY IMPROVEMENT ORGANIZATION REVIEW INFORMATION Utilization and Quality Control Quality Improvement Organizations... the costs of prosecution. ...

  5. Stakeholder acceptance analysis ResonantSonic drilling

    International Nuclear Information System (INIS)

    Peterson, T.

    1995-12-01

    This report presents evaluations, recommendations, and requirements concerning ResonantSonic Drilling (Sonic Drilling), derived from a three-year program of stakeholder involvement. Sonic Drilling is an innovative method to reach contamination in soil and groundwater. The resonant sonic drill rig uses counter-rotating weights to generate energy, which causes the drill pipe to vibrate elastically along its entire length. In the resonant condition, forces of up to 200,000 pounds are transmitted to the drill bit face to create a cutting action. The resonant energy causes subsurface materials to move back into the adjacent formation, permitting the drill pipe to advance. This report is for technology developers and those responsible for making decisions about the use of technology to remediate contamination by volatile organic compounds. Stakeholders' perspectives help those responsible for technology deployment to make good decisions concerning the acceptability and applicability of sonic drilling to the remediation problems they face

  6. Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

    Science.gov (United States)

    Kraeger, Patsy; Robichau, Robbie

    2017-01-01

    Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

  7. Better economics: supporting adaptation with stakeholder analysis

    Energy Technology Data Exchange (ETDEWEB)

    Chambwera, Muyeye; Zou, Ye; Boughlala, Mohamed

    2011-11-15

    Across the developing world, decision makers understand the need to adapt to climate change — particularly in agriculture, which supports a large proportion of low-income groups who are especially vulnerable to impacts such as increasing water scarcity or more erratic weather. But policymakers are often less clear about what adaptation action to take. Cost-benefit analyses can provide information on the financial feasibility and economic efficiency of a given policy. But such methods fail to capture the non-monetary benefits of adaptation, which can be even more important than the monetary ones. Ongoing work in Morocco shows how combining cost-benefit analysis with a more participatory stakeholder analysis can support effective decision making by identifying cross-sector benefits, highlighting areas of mutual interest among different stakeholders and more effectively assessing impacts on adaptive capacity.

  8. Making Sense of Stakeholder Brand Reputations

    DEFF Research Database (Denmark)

    von Wallpach, Sylvia; Koll, Oliver

    Marketing science and practice acknowledge that a brand’s reputation amongst consumers is essential for success. However, brand reputation may also affect other stakeholders’ exchange relationships with a brand. We discuss (1) the relevance of a multi-stakeholder approach to brand management, (2...... may show substantial overlap and divergence at the same time. When relating these stakeholders’ reputations to management-intended brand reputation, we find that some reputation elements have permeated to none, one or both groups, but also that the two stakeholder groups may agree about reputation...... elements which are not intended. We discuss how brand management can and why it should use such results in their brand-building efforts....

  9. A Stakeholder Approach to Media Governance

    DEFF Research Database (Denmark)

    Lund, Anker Brink

    2016-01-01

    Historically, government regulation has significantly impacted the room for manoeuvre enjoyed by media managers, especially in public service media but increasingly also in privately owned firms. Currently stakeholders of many different kinds attempt to influence media industries, using a number...... of the world arguably features the most complex and continuous development in these aspects. Our particular interest investigates media governance, which is not understood as an external given but considered as a premise of strategic management. It is argued that to secure an appropriate remit for an industry...... or firm to that guarantees a longer-term licence to operate, media managers must engage different audiences and authorities in relation to restrictive as well as prescriptive regulation. Achieving that requires approaching media governance from a stakeholder perspective, which inherently involves a broad...

  10. Cultivating stakeholder interaction in emergency management

    International Nuclear Information System (INIS)

    Weaver, W.J.; Brownell, L.F.

    1994-01-01

    The Secretary of Energy has defined the mission for the Department. Her vision for the Department of Energy (DOE) is to promote environmental excellence, economic growth, and leadership in science and technology. The Office of Environmental Restoration and Waste Management (EM), which is responsible for implementing an emergency management system for EM facilities and the transport of non-weapons-related radioactive materials, has addressed this mission through the establishment of six goals. This paper specifically discusses efforts to accomplish the last goal: Develop a stronger partnership between the DOE and its stakeholders. EM's Emergency Management Program supports strong partnerships with all interested parties. The EM Emergency Management Program provides the capability for preparedness in the event of an operational emergency at EM facilities, and it gives DOE the capability for preparedness in the event of an operational emergency involving DOE shipments of non-weapons-related radioactive and hazardous materials in transit. The Program is committed to plan, train, and provide material resources for the protection and safety of DOE workers, the public, and the environment. A great deal of stakeholder interaction is associated with the transport of DOE radioactive materials. To assure a communication link to other DOE program areas and interested stakeholders outside the DOE, the Emergency Management Program has committed extensive resources within the transportation program to promote and support EM's commitment to stakeholder involvement. The Transportation Emergency Preparedness Program (TEPP) develops and enhances integrated emergency preparedness in the area of transportation. TEPP coordinates programs across the DOE complex and supplies a DOE-wide unified approach to the public

  11. Must Milton Friedman Embrace Stakeholder Theory?

    OpenAIRE

    Ferrero, I. (Ignacio); Hoffman, W. M. (W. Michael); McNulty, R. E. (Robert E.)

    2012-01-01

    Milton Friedman famously stated that the only social responsibility of business is to increase its profits, a position now known as the shareholder model of business. Subsequently, the stakeholder model, associated with Edward Freeman, has been widely seen as a heuristically stronger theory of the responsibilities of the firm to the society in which it is situated. Friedman's position, nevertheless, has retained currency among many business thinkers. In this paper we argue that Friedman's eco...

  12. Rewarding Stakeholders: The Perspective of Strategic Entrepreneurship

    OpenAIRE

    Dissanayake, Srinath

    2013-01-01

    Prime concern on stakeholders is a crucial aspect in each business success. Among the wide spectrum of organizational strategies, Strategic Entrepreneurship pays a greater emphasis. This essay details practical as well as empirical grounds with regard to the notion of Strategic Entrepreneurship. Focally, strategic Entrepreneurship is an integration of Entrepreneurship (Opportunity Seeking Behavior) and Strategic Management (Advantage Seeking Behavior). Thus I conclude, an amalgamation of Str...

  13. 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

  14. 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 ...

  15. Ontario Energy Board 2005 survey of stakeholders

    International Nuclear Information System (INIS)

    2006-01-01

    A survey was conducted among members of the Ontario Energy Board's (OEB) various stakeholder groups in order to measure the Board's performance and to help the Board identify areas for improvement in the way it operates. The survey included telephone interviews with consumer groups, advocacy groups, the energy sector, electricity and gas distributors, financial organizations as well as other stakeholders. The topics addressed in the survey were key energy issues and priority issues; the perceived role of the OEB; the OEB strengths and weaknesses; the importance of various OEB functions; the overall performance of the OEB; an evaluation of OEB communication with industry and consumers; an evaluation of service quality; and, awareness and participation in regulatory policy initiatives. Respondents used a 10-point scale in their evaluation. This report presented the main findings and their interpretations. Major stakeholders identified electricity supply issues and the price of electricity as being the most important energy issues facing Ontario. This report also presented the detailed findings for questions regarding the lack of generator capacity, policy stability, the coal phase out program, electricity blackouts, conservation, electricity restructuring and investment. The major finding of the survey was an overall increase in satisfaction with the OEB's performance. It was suggested that the OEB can improve in timeliness and providing consumer information. The major areas of strength were found to be its professionalism in conducting hearings and the fairness of the Board's decisions and regulations. tabs

  16. Fifth national stakeholder workshop summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-31

    On April 9--11, 1997, the Department of Energy`s Office of Worker and Community Transition convened its fifth National Stakeholder Workshop. The workshop addressed a wide range of work force restructuring and community transition issues critical to the future success of the Department. Two important elements of the meeting were: (1) reviewing progress made on the challenges identified during the March 1996f stakeholder`s meeting in Atlanta, Georgia; and (2) identifying areas that needed priority attention during the early months of the second Clinton Administration. The format of the Workshop included several plenary sessions and a number of small group discussion sessions. The small group sessions focused on topics related to labor issues, work force restructuring, work force planning, community transition, and employee concerns. The sessions provided a wide range of views on worker and community transition issues. The workshop included presentations on the following topics: Welcome and introductions; Opening remarks; Community reuse organizations: recent accomplishments; Privatization: policy, practice and potential pitfalls; Department of Energy`s integrated training initiatives; Congressional perspective on work force restructuring; and, Privatization and the Ten Year Plan.

  17. Stakeholder analysis for coppice forestry in Bulgaria

    Directory of Open Access Journals (Sweden)

    IvayloVelichkov

    2009-11-01

    Full Text Available The study analyzes the state of coppice forestry in Bulgaria during last 18 years. Stakeholders and their interests and preferences in coppice forests are explored and assessed. Forests restitution process in Bulgaria started in 1997 and has not been finished yet. Nevertheless, significant further changes of the current ownershipdistribution are not expected. By the end of 2007, the state was the biggest coppice forest owner/stakeholder in Bulgaria with 71.3% of all coppice forests being state property. The other two important stakeholders are the municipalities (14.0% and private owners (12.0%. Currently, forest owners' number in Bulgaria exceeds 1million, the average holding area being smaller than 1 ha. Only 150 individual plots are larger than 50 ha. The majority of private owners aim at taking maximum and immediate profit from their recently restituted forest properties. In most cases that reflects in clearcuts. Coppice forests management has been one of the problematicissues of Bulgarian forestry for decades. Despite of forest authorities significant efforts, the area of coppice forests in Bulgaria (1.78 million ha in 2007 remained unchanged for a period of 50 years. The official forest policy is still aimed at conversionof coppice forests into seed ones through different silvicultural methods. That policy is applied to almost all coppice forests regardless of their ownership.

  18. Lessons learned on stakeholder issues in decommissioning

    International Nuclear Information System (INIS)

    O'Sullivan, P.; Pescatore, C.

    2008-01-01

    Issues of public concern during decommissioning and dismantling (D and D) are partly the same and partly different from those of the preceding phases (planning, construction and operation). While in the course of construction and operation the main challenges include meeting expectations of a higher quality of life, accommodating a growing population, mitigating construction nuisances, and assuring the safe operation of the facility, the main concerns in the D and D phase are decreasing employment rate, the eventual reduction of revenues for the municipality, the future use of the affected land and negative social impacts (e.g., out-migration). The decommissioning phase is characterised by heterogeneity of stakeholder interests and values, difficulties of reaching consensus or compromise, and difficulties in connection with the harmonization of energy production, environmental protection and sustainable socio-economic development considerations. Typically, there might also be tensions between local and regional decisions. As in other phases, the building of trust between stakeholder is crucial from the point of view of conflict management, and social lessons learnt from the siting and developments of nuclear facilities are widely applicable in the field of D and D as well. A review is presented of major lessons to be learnt from NEA activities in the field of decommissioning and stakeholder involvement. (author)

  19. Lessons learned on stakeholder issues in decommissioning

    Energy Technology Data Exchange (ETDEWEB)

    O' Sullivan, P.; Pescatore, C. [OECD Nuclear Energy Agency, 92 - Issy les Moulineaux (France)

    2008-07-01

    Issues of public concern during decommissioning and dismantling (D and D) are partly the same and partly different from those of the preceding phases (planning, construction and operation). While in the course of construction and operation the main challenges include meeting expectations of a higher quality of life, accommodating a growing population, mitigating construction nuisances, and assuring the safe operation of the facility, the main concerns in the D and D phase are decreasing employment rate, the eventual reduction of revenues for the municipality, the future use of the affected land and negative social impacts (e.g., out-migration). The decommissioning phase is characterised by heterogeneity of stakeholder interests and values, difficulties of reaching consensus or compromise, and difficulties in connection with the harmonization of energy production, environmental protection and sustainable socio-economic development considerations. Typically, there might also be tensions between local and regional decisions. As in other phases, the building of trust between stakeholder is crucial from the point of view of conflict management, and social lessons learnt from the siting and developments of nuclear facilities are widely applicable in the field of D and D as well. A review is presented of major lessons to be learnt from NEA activities in the field of decommissioning and stakeholder involvement. (author)

  20. Internet safety education for youth: stakeholder perspectives.

    Science.gov (United States)

    Moreno, Megan A; Egan, Katie G; Bare, Kaitlyn; Young, Henry N; Cox, Elizabeth D

    2013-06-05

    Internet use is nearly ubiquitous among US youth; risks to internet use include cyberbullying, privacy violations and unwanted solicitation. Internet safety education may prevent these negative consequences; however, it is unclear at what age this education should begin and what group is responsible for teaching this topic. Surveys were distributed to key stakeholders in youth safety education including public school teachers, clinicians, parents and adolescents. Surveys assessed age at which internet safety education should begin, as well as experiences teaching and learning internet safety. Surveys of adults assessed willingness to teach internet safety. Finally, participants were asked to identify a group whose primary responsibility it should be to teach internet safety. A total of 356 participants completed the survey (93.4% response rate), including 77 teachers, 111 clinicians, 72 parents and 96 adolescents. Stakeholders felt the optimal mean age to begin teaching internet safety was 7.2 years (SD = 2.5), range 2-15. Internet safety was regularly taught by some teachers (20.8%), few clinicians (2.6%) and many parents (40.3%). The majority of teachers, clinicians and parents were willing to teach internet safety, but all groups surveyed identified parents as having primary responsibility for teaching this topic. Findings suggest agreement among key stakeholders for teaching internet safety at a young age, and for identifying parents as primary teachers of this topic. Clinicians have a unique opportunity to support parents by providing resources, guidance and support.

  1. role of stakeholders at cape coast ppag youth centre

    African Journals Online (AJOL)

    Elizabeth

    They also knew that film and talk shows, were used to educate the .... stakeholders or through the various mass media to educate the .... be empathic understanding on the part of the stakeholders to resolve the ... Communication Programmes.

  2. The role of Stakeholders on implementing Universal Services in Vietnam

    DEFF Research Database (Denmark)

    Do Manh, Thai; Falch, Morten; Williams, Idongesit

    2015-01-01

    This paper looks at the universal services policy in Vietnam (interval 2005-2010) via analysing stakeholders in order to clarify how they exerted influence and how they implemented the policy. The stakeholder theory is employed to identify and categorize the stakeholders who participated in perfo......This paper looks at the universal services policy in Vietnam (interval 2005-2010) via analysing stakeholders in order to clarify how they exerted influence and how they implemented the policy. The stakeholder theory is employed to identify and categorize the stakeholders who participated...... in performing the policy. The authors are to examine the stakeholders such as the national government, international organizations, policy intermediaries, companies, and customers/citizens via applying the qualitative method to gather data and analyse the secondary document. The qualitative approach...... of interviews on some officials was also conducted. The results demonstrate that stakeholders had a huge impact on the success of the universal service policy....

  3. Stakeholder Engagement/Capacity Building Pilot Opportunity FAQ

    Science.gov (United States)

    Frequently Asked Questions (FAQs) about the pilot opportunity for stakeholder engagement/capacity building. EPA is offering an opportunity for community stakeholders and ports to participate in a pilot project to test and refine capacity building tools.

  4. 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.

  5. Stakeholder orientation and organizational performance in an emerging market

    OpenAIRE

    Li, Xiaoqing; Piesse, Jenifer; Zhang, Xiaoxiang; He, Xinming

    2011-01-01

    There has been research that studies Chinese firms’ stakeholder orientation but fails to identify Chinese firms’ specific stakeholder groups. In addition, little research in this line has been conducted so far to reflect recent Chinese constitutional transition. This study seeks to fill these gaps. It extends previous studies assuming that a fixed set of stakeholders is suitable for firms in different countries context, and identifies Chinese firms’ key stakeholder groups by adopting the desc...

  6. A dynamic perspective in Freeman’s stakeholder model

    OpenAIRE

    Y. FASSIN

    2011-01-01

    Stakeholder literature has acknowledged the need to complement the extant theory on stakeholder management by more dynamic perspectives. This article makes use of the recent terminology of stakewatcher and stakeseeker to illustrate the dynamic aspect of stakeholder theory transposed in the graphical representation of Freeman’s stakeholder model. Presenting a few selected case studies, it applies the scheme on the concept of value responsibility chain; it exemplifies the role of stakeseekers i...

  7. Stakeholders and Radiation Protection in Today's World

    International Nuclear Information System (INIS)

    Rick Jones, C.; Lochard, J.; Lazo, T.

    2006-01-01

    In looking forward the C.R.P.P.H.(Nea 's Committee on radiation protection and public health) identified three influences that will condition the way we address emerging issues, and will alter how we address ongoing issues. These are the involvement of stakeholders in decision making processes, the evolution of radiological protection science and its changing place in risk assessment and management, and the experience gained in implementing the current system of radiological protection. First among there is the growing importance of stakeholder involvement in radiation protection decision making. This has affected the way that the principles of justification, optimization and limitation are viewed, the way the role of the radiation protection professional in risk assessment and management is viewed, and the relative importance of case specific circumstances in relation to harmonized, internationally accepted criteria. In the wake of this change, the international system of radiological protection is being updated by the ICRP, and discussions of the most appropriate direction to take are nearing their end. Second, radiological protection science continues to identify specific aspects that do not fit the conventional linear non threshold model, and which us to consider that, at the very least, the risks from different exposures and exposure situations may not be as simply and universally comparable assumed. This will affect the way that risks are managed, and all relevant stakeholder involvement processes. In addition, decisions relating to public, worker and environmental health and safety are increasingly seen as judgement social choices. Although such choices must be guided by an understanding of state-of-the-art scientific and its uncertainties, the final, choice will generally be made by society, not scientists. Third, since the issuance of ICRP Publication 60 in 1990, and the International Basic Safety Standards in 1996, extensive experience has been amassed in

  8. Defensive Stakeholder Management in European Universities: An Institutional Logics Perspective

    Science.gov (United States)

    Mampaey, Jelle; Huisman, Jeroen

    2016-01-01

    Earlier studies on stakeholder management in European universities focused on proactive strategies, that is, substantive organizational practices to establish and maintain mutually beneficial exchanges between universities and their stakeholders. We argue that the literature on stakeholder management has to be extended by theorizing defensive…

  9. Corporate social responsibility and the identification of stakeholders

    NARCIS (Netherlands)

    Vos, Janita F.J.

    2002-01-01

    As a management problem the identification of stakeholders is not easily solved. It comprises a modelling and a normative issue, which need to be solved in connection with each other. In stakeholder literature knowledge can be found, e.g. on various stakeholder categorizations, that could be useful

  10. Influencing Organizations to Promote Health: Applying Stakeholder Theory

    Science.gov (United States)

    Kok, Gerjo; Gurabardhi, Zamira; Gottlieb, Nell H.; Zijlstra, Fred R. H.

    2015-01-01

    Stakeholder theory may help health promoters to make changes at the organizational and policy level to promote health. A stakeholder is any individual, group, or organization that can influence an organization. The organization that is the focus for influence attempts is called the focal organization. The more salient a stakeholder is and the more…

  11. Higher Education Quality: Perception Differences among Internal and External Stakeholders

    Science.gov (United States)

    Abidin, Munirul

    2015-01-01

    Conceptually, education quality of higher education can be determined by evaluation of their stakeholders's satisfaction level. The purpose of this study is to describe how students as external stakeholder and lecturers as internal stakeholder, perceived their satisfaction of learning experience in the university. This study was conducted in…

  12. Balancing Competing Rights: A Stakeholder Model for Democratic Schools

    Science.gov (United States)

    Shariff, Shaheen

    2006-01-01

    In this article, I discuss a Canadian public school controversy and Supreme Court of Canada decision involving competing stakeholder rights to freedom of religion, safety and equality. Policy considerations that allowed one group of stakeholders to express their constitutional rights raised concerns among other stakeholders. A policy vacuum and a…

  13. Stakeholder versus Shareholder Satisfaction in Corporate Risk Management

    DEFF Research Database (Denmark)

    Aabo, Tom

    2006-01-01

    Inherent in corporate governance is the conflict between satisfying stakeholders in general versus satisfying shareholders in particular. This empirical study of Danish non-financial companies finds that companies which state that their aim is to satisfy stakeholders in general ("stakeholder...

  14. МULTI-STAKEHOLDER MODEL OF EDUCATION PROJECT QUALITY MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Юлия Юрьевна ГУСЕВА

    2015-05-01

    Full Text Available The analysis of approaches to the definition of higher education projects’ stakeholders is conducted. A model of education project quality management with the influence of stakeholders is formed. A mechanism of recognition of new groups of project’s stakeholders on the basis of set theory is offered.

  15. Why Multi-stakeholder Groups Succeed and Fail

    OpenAIRE

    Truex, Rory; Soreide, Tina

    2010-01-01

    Anti-corruption initiatives increasingly use multi-stakeholder groups, comprised of representatives from government, private sector, and civil society organizations, to drive implementation at the local level and serve as a force for transparency. In theory, the multi-stakeholder groups ideal is quite appealing -- each stakeholder has its own interest in the initiative and contributes its ...

  16. 78 FR 15680 - Information Sharing With Agency Stakeholders: Public Meeting

    Science.gov (United States)

    2013-03-12

    ...] Information Sharing With Agency Stakeholders: Public Meeting AGENCY: Animal and Plant Health Inspection... stakeholders regarding cross-Agency strategic priorities. We are also announcing that APHIS is hosting a public... opportunity for stakeholders to ask questions and share their perspective. DATES: The meeting will be held on...

  17. Stakeholder Analysis of an Executable Achitecture Systems Engineering (EASE) Tool

    Science.gov (United States)

    2013-06-21

    The FCR tables and stakeholder feedback are then used as the foundation of a Strengths, Weaknesses, Opportunities, and Threats ( SWOT ) analysis . Finally...the SWOT analysis and stakeholder feedback arc translated into an EASE future development strategy; a series of recommendations regarding...and Threats ( SWOT ) analysis . Finally, the SWOT analysis and stakeholder feedback are translated into an EASE future development strategy; a series

  18. An integrative framework for managing project issues across stakeholder groups

    NARCIS (Netherlands)

    van Offenbeek, Marjolein A.G.; Vos, Janita F.J.

    2016-01-01

    The stakeholders and the issues associated with a project are different concepts but closely interconnected. Despite this, the project stakeholder management literature falls short in analyzing the linkages between the stakeholders and the issues they bring. This paper develops a multilayered

  19. 7 CFR 3431.4 - Solicitation of stakeholder input.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Solicitation of stakeholder input. 3431.4 Section... Designation of Veterinarian Shortage Situations § 3431.4 Solicitation of stakeholder input. The Secretary will solicit stakeholder input on the process and procedures used to designate veterinarian shortage situations...

  20. 76 FR 42112 - Specialty Crop Committee Stakeholder Listening Sessions

    Science.gov (United States)

    2011-07-18

    ... Specialty Crop Committee Stakeholder Listening Sessions AGENCY: Research, Education, and Economics, USDA. ACTION: Notice of stakeholder listening sessions. SUMMARY: In accordance with the Federal Advisory Committee Act, 5 U.S.C. App 2, the United States Department of Agriculture announces two stakeholder...