WorldWideScience

Sample records for disclosure statement form

  1. 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

  2. 12 CFR 18.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

    ...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...

  3. 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...

  4. 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...

  5. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

    Full Text Available The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled entities and associates in the separate statements of the parent company. In order to achieve our goal we selected the first 10 groups, in order of their capitalization value, that were listed on each of the following capital markets: London Stock Exchange, NYSE Euronext (Paris Stock Exchange and Deutsche Börse (Frankfurt Stock Exchange and we analyzed, in a qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements with the design to establish exactly which of the aspects stated in the International Financial Reporting Standards were being used for the items presented above. In order to complete the empirical research part of the paper that addresses from a comparative perspective the evaluation of the degree of material harmony between the reporting practices of groups listed on the three stock exchanges above-mentioned, we used statistical and mathematical methods represented by the I Index first described by Van der Tas. Taking into account the fact that since 2005 all listed companies on the European stock exchanges were required to adopt the international accounting standards for their consolidated financial disclosures, the degree of material harmony was studied only in reference to those requirements that presented two methods or possibilities of disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the reporting

  6. 12 CFR 18.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

    ...) Schedule RI (Income Statement); (iv) Schedule RI-A (Changes in Equity Capital); and (v) Schedule RI-B... balance sheet and income statement items; and future plans. (d) Disclaimer. The following legend shall be... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Contents of annual disclosure statement. 18.4...

  7. 12 CFR 350.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

    ... accruing and Memorandum item 1 need not be included); (iii) Schedule RI (Income Statement); (iv) Schedule... regulatory enforcement actions; business plans; and material changes in balance sheet and income statement... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Contents of annual disclosure statement. 350.4...

  8. 48 CFR 9903.202-6 - Adequacy of Disclosure Statement.

    Science.gov (United States)

    2010-10-01

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

  9. 48 CFR 30.202-5 - Filing disclosure statements.

    Science.gov (United States)

    2010-10-01

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

  10. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Cirstea Andreea; Baltariu Carmen-Alexandra

    2013-01-01

    The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled en...

  11. 37 CFR 1.98 - Content of information disclosure statement.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Content of information disclosure statement. 1.98 Section 1.98 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing...

  12. 37 CFR 1.97 - Filing of information disclosure statement.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Filing of information disclosure statement. 1.97 Section 1.97 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing...

  13. The concept of disclosure in the notes to financial statements

    Directory of Open Access Journals (Sweden)

    A.V. Ozeran

    2015-12-01

    Full Text Available The notes to Financial Statements are one of the most powerful sources of information for management decisions concerning a business entity. The tendency to overload informative notes causes rethinking of their role and content. The aim of the study is to discuss a number of ideas that set the requirements for disclosure in the notes to financial statements in order to prevent duplication of information in financial reporting as a whole and eliminate irrelevant disclosure to achieve clarity, consistency and effectiveness of the information contained in the notes. Based on the proposed clarified definition of «the notes to financial statements», we concluded that the notes should: a provide details and explanations of primary financial statements; b apply only to transactions and events existing at the reporting date; c focus on the needs of specific users and reflect reporting information specific to each entity. The development of the paper concepts will help strengthen the usefulness of company financial statements and increase their transparency.

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

    Directory of Open Access Journals (Sweden)

    Galina Sabcheva

    2018-05-01

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

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

    OpenAIRE

    Anita Atanassova; Nadezhda Popova-Yosifova

    2018-01-01

    The paper analyzes the credit risk disclosure in the annual financial statements of Bulgarian banks for 2015 and 2016. Banks are ranked according to the level of credit risk disclosure, in accordance with the requirements of international accounting regulations and in relation to financial and regulatory ratios linked to capital adequacy. As a result of the conducted empirical study, it is concluded that banks' management is not particularly inclined to make full disclosures and actively to d...

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

    OpenAIRE

    Souza, Alyson Gomes de; Sousa, Wellington Dantas de; Nascimento, João Carlos Hipólito Bernardes do; Bernardes, Juliana Reis

    2017-01-01

    The present study sought to analyze adherence to CFC Resolution No. 1429/13 in elaboration and disclosure of Financial Statements by Brazilian clubs. Through a checklist inspired by Raschka, Wallner and Costa (2008), we analyzed this adherence in 2013. We observed that the specific criteria and procedures for the evaluation, accounting records and structuring of the Financial Statements of professional soccer entities 53.04% of the items recommended by CFC Resolution No. 1429/2013. The result...

  17. PARTICIPATION AND DISCLOSURE OF ATHLETES IN THE STATEMENTS OF BRAZILIAN FOOTBALL CLUBS

    Directory of Open Access Journals (Sweden)

    Nadielli Maria dos Santos Galvão

    2016-03-01

    Full Text Available This study investigates how Brazilian football clubs highlight the value of their athletes in the accounting reports. The study looked at the degree of disclosure of the value of athletes of items such as depreciation, impairment, measurement basis, transfer of athletes in formation for the account of athletes formed among others. This study takes as its starting point the Brazilian standard accounting ITG 2003 created to establish specific criteria and procedures for assessment, recording and structuring of the financial statements of professional sports entities. This research included documentary analysis of the financial statements of 25 clubs that participated in the series A and B of the Brazilian Football Championship 2013. This study shows that of the 25 investigated clubs, 20 show the athletes as ITG 2003. The clubs that show more information on the value of their athletes were Sao Paulo and Botafogo. Regarding the participation of athletes in equity value of the clubs, it was found that this variable is around 16.5%. Finally, correspondence analysis (ANACOR and the Spearman correlation test, aiming to test whether there is a relationship between the degree of disclosure of the value of athletes and their participation in equity. The results show that there is a possibility that these two variables are related.

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

    Directory of Open Access Journals (Sweden)

    Alyson Gomes de Souza

    2017-02-01

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

  19. 12 CFR 350.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

    ... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...

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

    Directory of Open Access Journals (Sweden)

    Anita Atanassova

    2018-05-01

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

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

    Science.gov (United States)

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

    2017-12-01

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

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

    Science.gov (United States)

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

    2005-04-01

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

  3. 78 FR 21500 - Proposed Collection; Comment Request for Form 8275 and 8275-R

    Science.gov (United States)

    2013-04-10

    ... 8275 and 8275-R AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Form 8275, Disclosure Statement, and Form 8275-R, Regulation Disclosure Statement. DATES: Written... (Form 8275) and Regulation Disclosure Statement (Form 8275-R). OMB Number: 1545-0889. Form Number: Forms...

  4. 34 CFR 601.11 - Private education loan disclosures and self-certification form.

    Science.gov (United States)

    2010-07-01

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

  5. Economic valuation of environmental liabilities and disclosure in the financial statements

    International Nuclear Information System (INIS)

    Kosola, M.; Niskala, M.

    2000-01-01

    The objective of this study is to examine procedures the enterprises follow when they have to make provisions for future costs in the clean up of contaminated land. It is not especially easy for an enterprise to make a provision for clean up of contaminated land in its financial statement. Because of research and planning activities and authority procedures the purification measures may be implemented after a long time. In the Study, an up-to-date subject has been dealt with: how to recognize liabilities to clean up contaminated land and how to evaluate and deal with them in the annual accounts. Environmental provisions has been examined by enterprise interviews and with other material. It is probable that the future clean up costs of contaminated land will rise up to several bit/ions of Finnish marks. The enterprises have not vet, however, included these expenditures into their annual accounts. One of the reasons for this is that the guidelines concerning recognition, measurement and disclosure of environmental liabilities in the financial statements are under development. Thus, it would be very important to promote the enterprises' and authorities' awareness of their environmental response. This can be done by research and training, and by publishing written guidelines. (orig.)

  6. Statactivism: Forms of action between disclosure and affirmation

    Directory of Open Access Journals (Sweden)

    Isabelle Bruno

    2014-07-01

    Full Text Available This article introduces the special issue on statactivism, a particular form of action within the repertoire used by contemporary social movements: the mobilization of statistics. Traditionally, statistics has been used by the worker movement within the class conflicts. But in the current configuration of state restructuring, new accumulation regimes, and changes in work organization in capitalists societies, the activist use of statistics is moving. This first article seeks to show the use of statistics and quantification in contentious performances connected with state restructuring, main transformations of the varieties of capitalisms, and changes in work organization regimes. The double role of statistics in representing as well as criticizing reality is considered. After showing how important statistical tools are in producing a shared reading of reality, we will discuss the two main dimensions of statactivism – disclosure and affirmation. In other words, we will see the role of stat-activists in denouncing a certain state of reality, and then the efforts to use statistics in creating equivalency among disparate conditions and in cementing emerging social categories. Finally, we present the main contributions of the various research papers in this special issue regarding the use of statistics as a form of action within a larger repertoire of contentious action. Six empirical papers focus on statactivism against the penal machinery in the early 1970s (Grégory Salle, on the mobilisation on the price index in Guadalupe in 2009 (Boris Samuel, and in Argentina in 2007 (Celia Lury and Ana Gross, on the mobilisations of experts to consolidate a link between working conditions and health issues (Marion Gilles, on the production of activity data for disability policy in France (Pierre-Yves Baudot, and on the use of statistics in social mobilizations for gender equality (Eugenia De Rosa. Alain Desrosières wrote the last paper, coping with

  7. 12 CFR Appendix B to Part 411 - Disclosure Form To Report Lobbying

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Disclosure Form To Report Lobbying B Appendix B to Part 411 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES NEW RESTRICTIONS ON LOBBYING Pt. 411, App. B Appendix B to Part 411—Disclosure Form To Report Lobbying EC23SE91.003 EC23SE91.004...

  8. News at Biochemia Medica: research integrity corner, updated guidelines to authors, revised author statement form and adopted ICMJE Conflict-of-Interest Form.

    Science.gov (United States)

    Simundic, Ana-Maria

    2013-01-01

    From the issue 23(1) we have implemented several major changes in the editorial policies and procedures. We hope that those changes will raise awareness of our potential authors and reviewers for research and publication integrity issues as well as to improve the quality of our submissions and published articles. Among those changes is the launch of a special journal section called Research Integrity Corner. In this section we aim to publish educational articles dealing with different research and publication misconduct issues. Moreover, we have done a comprehensive revision of our Instructions to authors. Whereas our former Instructions to authors have mostly been concerned with recommendations for manuscript preparation and submission, the revised document additionally describes the editorial procedure for all submitted articles and provides exact journal policies towards research integrity, authorship, copyright and conflict of interest. By putting these Guidelines into action, we hope that our main ethical policies and requirements are now visible and available to all our potential authors. We have also revised the former Authorship and copyright form which is now called the Author statement form. This form now contains statements on the authorship, originality of work, research ethics, patient privacy and confidentiality, and copyright transfer. Finally, Journal has adopted the ICMJE Form for Disclosure of Potential Conflicts of Interest. From this issue, for each submitted article, authors are requested to fill out the "ICMJE Form for Disclosure of Potential Conflicts of Interest" as well as the Author statement form and upload those forms during the online manuscript submission process. We honestly believe that our authors and readers will appreciate such endeavors. In this Editorial article we briefly explain the background and the nature of those recent major editorial changes.

  9. THE USE OF VOLUNTARY DISCLOSURE IN DETERMINING THE QUALITY OF FINANCIAL STATEMENTS: EVIDENCE FROM THE NIGERIA LISTED COMPANIES

    Directory of Open Access Journals (Sweden)

    Oyerogba Ezekiel Oluwagbemiga

    2014-10-01

    Full Text Available The purpose of this study was to establish the use of voluntary disclosure in determining the quality of financial statements among the listed companies in Nigeria. Specifically the study investigated on the effects of voluntary disclosure on investor decision and performance of listed companies in Nigeria. This study adopted anexploratory design which is described as a method of collecting information by interviewing or administering a questionnaire to a sample of individuals. The instrument of data collection for this research was a questionnaire as the study used primary data. The study targeted all the 258 listed companies in Nigeria. The study population used in this research comprised of preparers (accountants, external auditors and users of accounting information (financial analysts, stockbrokers, bankers, regulators and educators. The sample of this study was 140 whereby twenty questionnaires were distributed in every category of the respondents.Descriptive statistics such as mode, median, mean, standard deviation, etc were used to perform data analysis. These measures were calculated using Statistical Package for the Social Sciences (SPSS 20 software. SPSS tool (Statistical Package for the Social Sciences was used to organize and analyze data. The study findings indicated that there was increased performance and investor decision making was easy to makedue to voluntary disclosure. The results indicate that voluntary disclosurewas satisfactory in explaining investor decision making and performance of listed companies. It was possible to conclude from the study findings that voluntary disclosure was statistically significant in explaining investor’s decision and performance of listed companies in Nigeria. It was also possible to conclude that there was high level of voluntary disclosure in Nigeria listed firms which led to high performance of the firms and made it easy for investors to make decision whether to invest in the companies or

  10. 12 CFR 563c.1 - Form and content of financial statements.

    Science.gov (United States)

    2010-01-01

    ... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

  11. Experiment and exploration forms of world-disclosure : from epistemology to Bildung

    CERN Document Server

    Ahrens, Sönke

    2014-01-01

    This book deals with contemporary epistemological questions, connecting Educational Philosophy with the field of Science- and Technology Studies. It can be understood as a draft of a general theory of world-disclosure, which is in its core a distinction between two forms of world-disclosure: experiment and exploration. These two forms have never been clearly distinguished before. The focus lies on the experimental form of world-disclosure, which is described in detail and in contrast to the explorational form along the line of twenty-one characteristics, which are mainly derived from empirical studies of experimental work in the field of natural sciences. It can also be understood as an attempt to integrate elements of the Anglo-Saxon Philosophy of Science with elements of the German tradition of Educational Philosophy. This is also reflected in the style of writing. In accordance to the content-level of the book, the argument for experimental forms of world-disclosure is written in an essayistic, readable st...

  12. 78 FR 42549 - Conflict of Interest and Disclosure Form; Extension of the Office of Management and Budget's...

    Science.gov (United States)

    2013-07-16

    ...] Conflict of Interest and Disclosure Form; Extension of the Office of Management and Budget's Approval of... requirements contained in the proposed Conflict of Interest (COI) and Disclosure Form which will be used to determine whether or not a conflict of interest exists for a potential peer review panel member. DATES...

  13. 75 FR 7522 - Peer Review, Conflict of Interest and Disclosure Form; Request for the Office of Management and...

    Science.gov (United States)

    2010-02-19

    ... Review, Conflict of Interest and Disclosure Form; Request for the Office of Management and Budget's (OMB... proposal to extend the Office of Management and Budget's (OMB) approval of the Conflict of Interest (COI) and Disclosure Form which is used to determine whether or not a conflict of interest exists for a...

  14. 12 CFR 563d.210 - Form and content of financial statements.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...

  15. 10 CFR Appendix II to Part 1050 - DOE Form 3735.3-Foreign Travel Statement

    Science.gov (United States)

    2010-01-01

    ... is official agency business. Spouses and dependents may accept such travel and expenses only when... 10 Energy 4 2010-01-01 2010-01-01 false DOE Form 3735.3-Foreign Travel Statement II Appendix II to.... II Appendix II to Part 1050—DOE Form 3735.3—Foreign Travel Statement EC01OC91.041 Statement...

  16. 12 CFR 226.47 - Content of disclosures.

    Science.gov (United States)

    2010-01-01

    ... detailed on the disclosure form. (7) Rights of the consumer. A statement that if the loan is approved, the.... (5) Rights of the consumer.(i) A statement that the consumer may accept the terms of the loan until... disclosed under § 226.47(b)(3). (4) Cancellation right. A statement that: (i) the consumer has the right to...

  17. Professional Disclosure Statements and Formal Plans for Supervision: Two Strategies for Minimizing the Risk of Ethical Conflicts in Post-Master's Supervision.

    Science.gov (United States)

    Cobia, Debra C.; Boes, Susan R.

    2000-01-01

    Discusses ethical conflicts related to issues of informed consent, due process, competence, confidentiality, and dual relationships in supervision. Proposes two strategies as ways to minimize the potential for ethical conflict in post-master's supervision: the use of professional disclosure statements by supervisors and the development of formal…

  18. 75 FR 35700 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines

    Science.gov (United States)

    2010-06-23

    ...] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines June 17, 2010. AGENCY... reporting forms required to be filed by natural gas companies (FERC Form Nos. 2, 2-A, [[Page 35701

  19. 49 CFR Attachment 1 - Form and Content of Statement

    Science.gov (United States)

    2010-10-01

    ... systems, traffic congestion, threats to health, or other consequences adverse to the environmental goals... changes in vehicular or pedestrian access. b. Statement of the “national, State or local significance” of...

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

    Science.gov (United States)

    Phillips, Jake; Fowler, Andrew; Westaby, Chalen

    2018-01-01

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

  1. 12 CFR 500.30 - General statement concerning procedures and forms.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false General statement concerning procedures and forms. 500.30 Section 500.30 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY AGENCY ORGANIZATION AND FUNCTIONS Procedures § 500.30 General statement concerning procedures and forms...

  2. The Integration of Disclosure of Islamic Social Reporting (ISR in Islamic Bank Financial Statements

    Directory of Open Access Journals (Sweden)

    Sugianto

    2017-01-01

    Full Text Available Islamic bank has an economy function as well as a social function. So that Islamic banks posses an ethical identity for their social objectives as important if not more important than economic goals due to the fact that the system and its operation is based on the Islamic Shari’ah. This objective is intended to Islamic bank also participate in the improvement of society, so it is expected to describe clear corporate social responsibility in their social reporting practices as evidenced in their annual reports. This study replicated the Haniffa and Hudaib research by examining social reporting practices of Islamic Banks in Indonesia. This examination involves a comparison of social disclosure 12 Islamic banks conducted through their annual reports to the ideal level of social disclosure that Islamic banks should be made, during the years 2014-2015. This comparison is done by using the Ethical Identity Index (EII developed by Haniffa and Hudaib (2007. The findings revealed that at present, Islamic banks in Indonesia is still poor in the practice of social reporting.

  3. Making sense of the disclosure of latent defects in financial statements and company acquisition contracts

    Directory of Open Access Journals (Sweden)

    Cornelius Killian

    2011-05-01

    Full Text Available This paper analyses the statement made by the South African Appeal Court Judge Holmes in the Phame v Paizes (1973 case and, using economic and unique South African legal principles, it examines the true legal nature of a contract to regulate company acquisitions.1 Two solutions are offered for financial managers in South Africa: (1 the contract to regulate company acquisitions is a forward contract and (2 the difficulty in identifying latent defects should not be grounds for reducing the price paid for a company or enterprise in the South African legal system.

  4. Improving of the financial statements forms of credit unions under stakeholders information needs

    Directory of Open Access Journals (Sweden)

    O.L. Bilyachenko

    2016-07-01

    Full Text Available The need for a satisfaction of credit union users’ information requests causes necessity to improve procedure of disclosure of financial information in their financial statements. Analysis of statistics on the activities of credit unions in Ukraine has allowed revealing decrease in their number on the background of organizational consolidation. The study of international financial reporting framework, regulatory documents on accounting and reporting in Ukraine provided an opportunity to identify deficiencies of the disclosure of information about credit unions’ business activities. The result of the study is that the balance sheet and a profit and loss statement for the credit union have been added by the items, which will more fully disclose the information on assets and liabilities, business activities income and costs. In addition, these changes will avoid duplication of such information in the specialized reports provided by credit unions to the National Commission for State Regulation of Financial Services Markets. In general, this will help to protect of credit unions members’ rights and will strengthen the depositors’ and creditors’ confidence in the credit unions activities.

  5. 76 FR 4516 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines

    Science.gov (United States)

    2011-01-26

    ...; Order No. 710-B] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines... for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include functionalized fuel..., and reports for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include...

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

    Science.gov (United States)

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

    2015-04-01

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

  7. Exploring Corporate Social Responsibility in Foreign Bank Branches from Romania: An Empirical Analysis of Public Disclosure of Financial Statements and Banking Audit Reports

    Directory of Open Access Journals (Sweden)

    Attila TAMAS-SZORA

    2015-09-01

    Full Text Available The purpose of this study is to investigate the Corporate Social Responsibility CSR/the Social Responsibility Disclosure SRD reporting practices referring to the published banking financial statements and the published auditors' reports. The study was conducted on the foreign bank branches from Romania and is based on their Romanian language web-sites, that constitute the data for the analysis. The results show that voluntary CSR/SRD concepts to disclose the financial statements and the auditors' reports on the Romanian web-sites were applied only by two from nine foreign bank branches. We plead for a social responsibility of the banks, even if they are foreign bank branches that conduct their activities according to the law from their origin countries. Disclosing the economic outputs via web-site could contribute to a high level of banks' transparency and makes part from the responsibility to society into the Corporate Social Responsibility CSR concept.

  8. 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.

  9. 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

  10. 17 CFR 239.15A - Form N-1A, registration statement of open-end management investment companies.

    Science.gov (United States)

    2010-04-01

    ... statement of open-end management investment companies. 239.15A Section 239.15A Commodity and Securities... Registration Statements § 239.15A Form N-1A, registration statement of open-end management investment companies... management investment companies other than separate accounts of insurance companies registered under the...

  11. 78 FR 77153 - Environmental Action Statement Screening Form and Proposed Amendment to the Candidate...

    Science.gov (United States)

    2013-12-20

    ... the information necessary to determine impacts in the environmental action statement screening form... authorized for 25 years in Alfalfa, Beaver, Beckham, Cimarron, Custer, Dewey, Ellis, Harper, Major, Roger... discussion of the impacts, both positive and negative, can be found in the Final Environmental Assessment and...

  12. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Science.gov (United States)

    2010-04-01

    ... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...

  13. Risk disclosure in the financial statements: an analysis of the notes of portuguese non-financial corporations

    Directory of Open Access Journals (Sweden)

    Maria de Lima e Silva

    2015-09-01

    Full Text Available This study aims to analyze the risk disclosure of Portuguese non-financial corporations listed in the Lisbon Euronext in 2011 and 2012. The information characteristics disseminated in risk-related material were analyzed, considering the temporal contexto, the quantitative or qualitative nature of the information, the nature and classification of the risk disclosed. The data for this study were collected through the content analysis of the notes to the reports and accounts (consolidated accounts of the entities in the study population during 2011 and 2012, resulting in a population of 36 entities. The data were then submitted to univariate and bivariate analysis techniques, based on non-parametric tests, namely the Wilcoxon test. The results demonstrate that the qualitative disclosure of financial information is predominant, referring to the past, and classified as “good news”. The research results are intended to contribute to the understanding of the theme, like in the case of the elements in the information disclosure based on risk-related material.

  14. 17 CFR 274.11a-1 - Form N-2, registration statement of closed end management investment companies.

    Science.gov (United States)

    2010-04-01

    ... statement of closed end management investment companies. 274.11a-1 Section 274.11a-1 Commodity and... management investment companies. This form shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by closed end management investment companies...

  15. 17 CFR 274.5 - Form N-5, for registration statement of small business investment company under the Securities...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-5, for registration statement of small business investment company under the Securities Act of 1933 and the Investment Company...-5, for registration statement of small business investment company under the Securities Act of 1933...

  16. Policy statement--emergency information forms and emergency preparedness for children with special health care needs.

    Science.gov (United States)

    2010-04-01

    Children with chronic medical conditions rely on complex management plans for problems that cause them to be at increased risk for suboptimal outcomes in emergency situations. The emergency information form (EIF) is a medical summary that describes medical condition(s), medications, and special health care needs to inform health care providers of a child's special health conditions and needs so that optimal emergency medical care can be provided. This statement describes updates to EIFs, including computerization of the EIF, expanding the potential benefits of the EIF, quality-improvement programs using the EIF, the EIF as a central repository, and facilitating emergency preparedness in disaster management and drills by using the EIF.

  17. 78 FR 69704 - 60-Day Notice of Proposed Information Collection: HUD Conditional Commitment/Statement of...

    Science.gov (United States)

    2013-11-20

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

  18. True to form. The IRS' updated reporting rules for tax-exempt organizations could require full disclosure on community benefits, charity care.

    Science.gov (United States)

    Evans, Melanie

    2007-06-04

    By mid-month, the IRS expects to unveil extensive changes to its Form 990 reporting rules for not-for-profits, which could further affect current disclosure or nondisclosure of tax-exempt hospitals' community benefits and charity care. Most hospitals welcome the revisions, but the legislative process to implement those reforms could be lengthy, says healthcare attorney Bernadette Broccolo, left.

  19. 12 CFR Appendix A to Part 205 - Model Disclosure Clauses and Forms

    Science.gov (United States)

    2010-01-01

    ... Forms Link to an amendment published at 74 FR 59053, Nov. 17, 2009. Table of Contents A-1—Model Clauses...) Limitations on frequency of transfers—(i) You may make only [insert number, e.g., 3] cash withdrawals from our terminals each [insert time period, e.g., week]. (ii) You can use your telephone bill-payment service to pay...

  20. 17 CFR 274.11 - Form N-1, registration statement of open-end management investment companies.

    Science.gov (United States)

    2010-04-01

    ... statement of open-end management investment companies. 274.11 Section 274.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT...(b) of the Investment Company Act of 1940 by open-end management investment companies that are...

  1. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Science.gov (United States)

    2010-04-01

    ... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...

  2. Demonstração dos fluxos de caixa: uma contribuição para a evidenciação contábil Statement of cash flows: a contribution to accounting disclosure

    Directory of Open Access Journals (Sweden)

    Hudson Fernandes Amaral

    2003-01-01

    Full Text Available Existe uma tendência mundial visando a padronização de procedimentos contábeis, no intuito de possibilitar uma maior interação das empresas, dos investidores e do mercado de capitais em função do fenômeno da globalização. Para tanto, serão necessárias as harmonizações das normas contábeis, bem como o estudo de quais Demonstrativos são realmente importantes para o processo de evidenciação. Uma dessas tendências é a substituição da demonstração das origens e aplicações de recursos (DOAR pela demonstração dos fluxos de caixa (DFC. Essa substituição, via de regra, deve-se à dificuldade que usuários menos afeitos à Contabilidade têm em entender aquela demonstração. No Brasil, já existe um anteprojeto de lei tramitando no Congresso Nacional, que propõe a substituição da DOAR pela DFC, a partir da reformulação da Lei n. 6.404/76 - Lei das Sociedades Anônimas. Dessa maneira, procura-se com este estudo verificar as contribuições que a elaboração e divulgação da DFC pode trazer para a evidenciação contábil.There is a worldwide tendency aiming to standardise accounting procedures in order to make bigger companies, investors and capital market interaction possible in the entire world according to the globalisation phenomenon. For that, the harmonisation of Accounting Standards, as well as the study of which Statements are really important for the process of disclosure will be necessary. One of these tendencies is the substitution of the Statement of Changes in Financial Position by the Statement of Cash Flows. This substitution, as a rule, is due to the difficulty that some groups of users have to understand that statement. In Brazil, there's already a pre-project of law in course at the National Congress, which proposes the substitution of Statement of Changes in Financial Position by Statement of Cash Flows from the revision of the law n. 6 404/74 - the Incorporated Company Law. In this way, this study

  3. 40 CFR 82.110 - Form of label bearing warning statement.

    Science.gov (United States)

    2010-07-01

    ... statement shall appear in conspicuous and legible type by typography, layout, and color with other printed... greater than. 1 Minimum height of printed image of letters. (2) Alternative placement. The minimum type...

  4. 24 CFR 15.109 - How will HUD respond to a request for information from Form HUD-92410 (Statement of Profit and...

    Science.gov (United States)

    2010-04-01

    ... with their investment decision. (c) To whom may potential investors disclose such information... for information from Form HUD-92410 (Statement of Profit and Loss)? 15.109 Section 15.109 Housing and... Form HUD-92410 (Statement of Profit and Loss)? (a) To whom will HUD disclose the information? HUD will...

  5. 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

  6. Is partial behaviour a plausible explanation for the unavailability of the ICMJE disclosure form of an author in a BMJ journal?

    Directory of Open Access Journals (Sweden)

    Klaas van Dijk

    2017-11-01

    Full Text Available This case study about the ethical behaviour in the field of scholarly publishing documents an exception on the rule for research articles in the medical journal BMJ Open that ICMJE disclosure forms of authors must be made available on request. The ICMJE, the International Committee of Medical Journal Editors, has developed these forms for the disclosure of conflicts of interest for authors of medical publications. The case refers to the form of the corresponding author of an article in BMJ Open on retraction notices (Moylan and Kowalczuk, 2016. The corresponding author is a member of the council of COPE, the Committee on Publication Ethics. I will argue that the unavailability of the form relates to personal conflicts of interest with the corresponding author about my efforts to retract a fatally flawed study on the breeding biology of the Basra Reed Warbler Acrocephalus griseldis. I describe my attempts to get the form and I will argue that its unavailability can be attributed to partial behaviour by BMJ, the publisher of BMJ Open. This study complements other sources reporting ethical issues at COPE.

  7. 26 CFR 1.6052-2 - Statements to be furnished employees with respect to wages paid in the form of group-term life...

    Science.gov (United States)

    2010-04-01

    ... such statement is the only employer paying the employee remuneration in the form of group-term life... director may grant an extension of time not exceeding 30 days in which to furnish such statements. The application shall be addressed to the district director with whom the income tax returns of the applicant are...

  8. 38 CFR 58.17 - VA Form 10-0144A-Statement of Assurance of Compliance with Equal Opportunity Laws.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false VA Form 10-0144A-Statement of Assurance of Compliance with Equal Opportunity Laws. 58.17 Section 58.17 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) FORMS § 58.17 VA Form 10-0144A—Statement of Assurance of Compliance with Equal...

  9. GASB Statement No. 3 Guides Deposits, Investments.

    Science.gov (United States)

    Barker, Linda A.

    1986-01-01

    Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

  10. 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....

  11. 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...

  12. Divulgação voluntária da demonstração dos fluxos de caixa no mercado de capitais Brasileiro Voluntary disclosure of statement of cash flows in the Brazilian capital market

    Directory of Open Access Journals (Sweden)

    Bruno Meirelles Salotti

    2008-12-01

    Full Text Available Este trabalho avalia os motivos da divulgação voluntária da DFC, Demonstração dos Fluxos de Caixa, no mercado de capitais brasileiro. Para tal, utiliza o referencial teórico da Teoria da Divulgação Voluntária. A partir do modelo proposto por Verrecchia (2001, são elaboradas cinco hipóteses relacionando a divulgação voluntária da DFC a outras variáveis. Essas hipóteses são testadas a partir dos dados das companhias abertas com ações listadas na BOVESPA, Bolsa de Valores de São Paulo, as quais divulgaram voluntariamente a DFC no período de 2000 a 2004. Utilizam-se testes estatísticos univariados de diferenças de médias e multivariados, a partir da aplicação do modelo da regressão logística. As evidências empíricas sugerem que a divulgação voluntária da DFC tem forte correlação positiva com a divulgação voluntária passada da DFC e positiva com a importância dada pela empresa às percepções dos outsiders. Percebe-se, ainda, correlação positiva com o desempenho da empresa; negativa com os custos de divulgação e negativa com o nível de assimetria informacional. Também é empregada uma variável de controle relacionada à participação das empresas nos programas de ADRs, American Depositary Receipts, notandose uma correlação positiva entre a divulgação da DFC e a participação das empresas nos programas de ADRs.This paper analyzes companies' motives to voluntarily disclose the SCF - Statement of Cash Flows in the Brazilian capital market, using the theoretical frame of Voluntary Disclosure Theory. Based on Verrecchia's (2001 model, five hypotheses are constructed to relate voluntary disclosure of SCF to other variables. These hypotheses are tested with data from public companies listed on BOVESPA, Bolsa de Valores de São Paulo, which voluntarily disclosed SCF from 2000 to 2004. Univariate statistical mean difference tests and multivariate logistic regression are used. Empirical evidence suggests a

  13. 13 CFR 107.630 - Requirement for Licensees to file financial statements with SBA (Form 468).

    Science.gov (United States)

    2010-01-01

    ... Form 468 must be audited by an independent public accountant acceptable to SBA. (2) Insurance requirement for public accountant. Unless SBA approves otherwise, your independent public accountant must...

  14. 17 CFR 274.13 - Form N-8B-3, registration statement of unincorporated management investment companies currently...

    Science.gov (United States)

    2010-04-01

    ... statement of unincorporated management investment companies currently issuing periodic payment plan...-8B-3, registration statement of unincorporated management investment companies currently issuing..., pursuant to section 8(b) of the Investment Company Act of 1940, by unincorporated management investment...

  15. The new requirements relating to going concern evaluation and disclosure provide a critical improvement to the financial statements taken as a whole

    Directory of Open Access Journals (Sweden)

    Achraf A. Seyam

    2016-03-01

    Full Text Available The going concern principle assumes that an entity will continue to exist into the future. This assumption implies that the entity will not be compelled to end their operations, liquidate their assets, or go into bankruptcy. It is an integral assumption in financial statements since it allows for the deferral of recognition of certain expenses until a period of time into the future, when the company is still assumed to exist. Members of management, as well as financial statement auditors, are required to identify signs that could indicate that an entity will not be able to continue their operations into the near future. Some of these signs include a trend of operating losses, loan defaults, legal proceedings against the entity and so forth. The Financial Accounting Standards Board (FASB updated the going concern guidelines so that issuers of financial statements are uniform in frequency and substance of going concern determination. Prior to the Accounting Standards Update, U.S. GAAP lacked sufficient guidance about management’s responsibility to evaluate whether there is substantial doubt of the entity’s ability to continue as going concern. In order to clarify the uncertainty, FASB issued a new financial reporting standard. This new reporting will be in effect for the annual period ending after December 15, 2016. The updated standard will require management to perform annual and interim assessments of an entity’s ability to continue as a going concern for one year from the date of financial statements issuance.

  16. 17 CFR 249.103 - Form 3, initial statement of beneficial ownership of securities.

    Science.gov (United States)

    2010-04-01

    ... information in investigations or litigation involving the federal securities laws or other civil, criminal, or... affecting Form 3, see the List of CFR Sections Affected, which appears in the Finding Aids section of the...

  17. 17 CFR 249.104 - Form 4, statement of changes in beneficial ownership of securities.

    Science.gov (United States)

    2010-04-01

    ... can use the information in investigations or litigation involving the federal securities laws or other... citations affecting Form 4, see the List of CFR Sections Affected, which appears in the Finding Aids section...

  18. 17 CFR 249.105 - Form 5, annual statement of beneficial ownership of securities.

    Science.gov (United States)

    2010-04-01

    ... information in investigations or litigation involving the federal securities laws or other civil, criminal, or... affecting Form 5, see the List of CFR Sections Affected, which appears in the Finding Aids section of the...

  19. 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...

  20. 17 CFR 274.303 - Form N-27I-2, notice of withdrawal right and statement of charges for variable life insurance...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-27I-2, notice of withdrawal right and statement of charges for variable life insurance contractholders required pursuant to... variable life insurance contractholders required pursuant to Rule 6e-2 (§ 270.6e-2 of this chapter). [41 FR...

  1. A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

    Science.gov (United States)

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.

    2012-01-01

    Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

  2. 10 CFR 1008.17 - Conditions of disclosure.

    Science.gov (United States)

    2010-01-01

    ... disclosure is: (1) To officers and employees of the DOE who have a need for the record in the performance of... disseminating a corrected or amended record or notation of a disagreement statement as required by subsection (c...

  3. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Science.gov (United States)

    2010-10-01

    ... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost Accounting... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

  4. Tax Incentives Culture: An Analysis of Corporate Disclosures in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Luciano Gomes dos Reis

    2016-12-01

    Full Text Available The disclosure of tax incentives Culture is essential for external users to make full analysis of the benefits generated by them. In this sense, the aim of this study was to verify the consistency and form of disclosure of the information disclosed by the Corporation Publicly Traded in southern Brazil, from the perspective of reducing the tax burden and the amount allocated to the Culture. The sample consisted of 27 Corporate Capital Open in southern Brazil and analyzed its financial statements, accompanying notes and supplementary reports through pre-established keywords, characterizing the research as descriptive, with a qualitative approach. The results showed the importance of the Notes, the Management Report and additional reports as Social and Sustainability Report. These reports had relevant information and helpful research. However, many of them did not have clear information about the tax incentives for culture. Some companies released the tax incentive culture along with other incentives, such as the Workers Food Program - PAT, which did not allow detailed analysis of the data. We found cases of disagreement between the Ministry of Culture and information disclosed statements. In some cases, were observed lack of information about the tax incentives in the statements and supplementary reports. It was concluded that the disclosure is lower than necessary, because only four out of a total of twenty seven companies analyzed, reported consistent, complete and appropriate on tax incentives for culture.

  5. 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.

  6. 17 CFR 274.11A - Form N-1A, registration statement of open-end management investment companies.

    Science.gov (United States)

    2010-04-01

    ... statement of open-end management investment companies. 274.11A Section 274.11A Commodity and Securities...(b) of the Investment Company Act of 1940 by open-end management investment companies other than... registration under the Securities Act of 1933 of the securities of all open-end management investment companies...

  7. 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...

  8. 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.

  9. IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

    Directory of Open Access Journals (Sweden)

    Dragu Ioana - Maria

    2011-07-01

    Full Text Available This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with respect to borrowing cost policies and a series of variables that characterize a firm. The objectives of this paper involve estimating and establishing an econometric model in which is assumed that disclosure index for information required by IAS 23 depends on certain elements in the form of country of origin, sales, total assets, debt ratio, ROA and ROE. International accounting literature presents a series of studies on the subject of compliance with IAS disclosure requirements. Similar with this paper, various authors considered annual reports as starting point for data gathering in their reasearch on disclosure phenomena. The criteria used for data gathering, processing and analysing have been previously used in a successful manner by important scientists who published in accounting field. The methodology used involves Disclosure Index computation, as well as SPSS data processing, analysis and interpretation of results. Results show that the model is valid, meaning that there is correlation between information disclosure with respect to IAS 23 and the analyzed variables. According to our estimated econometric model, most of the variables maintain a certain influence on disclosure as we can observe a significant correlation level between the studied elements. This research contributes to the development of both accounting field and international accounting literature, by studying borrowing costs disclosed information in relation to certain elements that best characterize the activity of a company. Although an empirical paper, it concentrates also on accounting practices, as it uses real data extracted from annual reports and consolidated financial statements. The importance of this research relies

  10. 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.

  11. 17 CFR 210.10-01 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

    ... financial statements, such as a statement of significant accounting policies and practices, details of... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting... Financial Accounting Standards Board that requires such change. (7) Any material retroactive prior period...

  12. 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.

  13. 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.

  14. 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...

  15. 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...

  16. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Science.gov (United States)

    2010-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

  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. 17 CFR Appendix B to Part 30 - Interpretative Statement With Respect to the Secured Amount Requirement Set Forth in § 30.7

    Science.gov (United States)

    2010-04-01

    ... foreign futures or foreign options customer without providing the Rule 1.55 risk disclosure statement or... a standardized risk disclosure statement to Rule 1.55(f) customers at the time of the account..., to provide a Rule 1.55 written risk disclosure to all customers, regardless of each customer's...

  19. 17 CFR 229.305 - (Item 305) Quantitative and qualitative disclosures about market risk.

    Science.gov (United States)

    2010-04-01

    ... by generally accepted accounting principles (see, e.g., FASB, Statement of Financial Accounting..., Statement of Financial Accounting Standards No. 5, “Accounting for Contingencies,” (“FAS 5”) paragraph 3... accounting principles (see, e.g., FASB, Statement of Financial Accounting Standards No. 119, “Disclosure...

  20. Southwestern Power Administration Combined Financial Statements, 2006-2009

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-09-01

    We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power

  1. 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.

  2. Child in a Form: The Definition of Normality and Production of Expertise in Teacher Statement Forms--The Case of Northern Finland, 1951-1990

    Science.gov (United States)

    Koskela, Anne; Vehkalahti, Kaisa

    2017-01-01

    This article shows the importance of paying attention to the role of professional devices, such as standardised forms, as producers of normality and deviance in the history of education. Our case study focused on the standardised forms used by teachers during child guidance clinic referrals and transfers to special education in northern Finland,…

  3. 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

  4. 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...

  5. 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

  6. 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

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

    Directory of Open Access Journals (Sweden)

    Zhirong Shen

    2017-03-01

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

  8. Detached Statements

    Directory of Open Access Journals (Sweden)

    Mark McBride

    2018-04-01

    Full Text Available Joseph Raz has introduced an interesting class of statements —detached statements— into the philosophical lexicon. In brief, such statements are (informa- tive normative statements, yet the speaker does not, in so uttering them, express or convey acceptance of the point of view of the hearer to whom they are addressed (as contrasted with committed statements, where the speaker does express or convey such acceptance. I propose to offer a novel analysis of such statements (and to clear away some confusions about them. In brief, such statements will be analysed as wide-scope normative conditionals.

  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. 77 FR 37616 - Disclosure of Consumer Complaint Data

    Science.gov (United States)

    2012-06-22

    ... Protection Bureau, at (202) 435-7700. SUPPLEMENTARY INFORMATION: I. Background A. Credit Card Policy... disclosure of data from consumer complaints about financial products and services other than credit cards... Statement'') describing its plans to disclose consumer credit card complaint data. The present notice (the...

  11. Issues in the Recognition versus Disclosure of Financial Information Debate

    Directory of Open Access Journals (Sweden)

    Novak Aleš

    2016-12-01

    Full Text Available Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for misstatement in disclosed amounts, allowed noncompliance with disclosure requirements even in strong enforcement regimes, lesser care that preparers of financial statements devote to disclosures relative to recognized items as well as behavioural factors and differential processing costs related to the users of financial information. We believe that these arguments strengthen the case for the general preference for the recognition of financial information in the standard-setting context. The original scientific contribution of this paper is to systematically identify the reasons for the differences between recognized and disclosed amounts in financial statements. As such, this paper may provide a suitable basis for the justification of certain conceptual changes in the field of international accounting standards that are currently underway.

  12. 22 CFR 505.10 - Disclosure to third parties.

    Science.gov (United States)

    2010-04-01

    .... If a person requests another person's file, he or she must present a signed statement from the person... to the National Archives. For the preservation of records of historical value, according to 44 U.S.C... the committee or subcommittee. (10) Disclosure to the General Accounting Office (GAO). For matters...

  13. Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation

    Directory of Open Access Journals (Sweden)

    Liudmila LAPIȚKAIA

    2018-03-01

    Full Text Available This article focuses on the issues of presentation and disclosure the information in financial statements for small enterprises in the EU and requirements for financial statements of such enterprises in Moldova in connection with the drafting of a new law on accounting.

  14. A comparative study of financial data sources for critical access hospitals: audited financial statements, the Medicare cost report, and the Internal Revenue Service form 990.

    Science.gov (United States)

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L; Holmes, George M; Pink, George H

    2012-01-01

    Medicare cost reports (MCR), Internal Revenue Service form 990s (IRS 990), and audited financial statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across the MCR, IRS 990, and AFS for a sample of nonprofit critical access hospitals (CAHs). Line items from AFS of 47 CAHs were compared to data reported in the hospitals' MCR and IRS 990s. Line items were based on 9 financial indicators commonly used to assess hospital financial performance. Of the indicators examined, the equity financing ratio most frequently matched between the 3 reports, while salaries and benefits to total expenses and debt service coverage were often different. Variances were driven by differences in individual account balances used to construct the ratios. Relative to AFS, cash was frequently lower on the IRS 990 while marketable securities and unrestricted investments were often higher. Other revenue and net income were consistently lower on the MCR and IRS 990, and depreciation was often higher on the MCR. The majority of total assets and fund balance (equity) values matched across the 3 reports, suggesting differences in classification among detailed accounts were more common than variances between the component totals (total assets, total liabilities, and fund balance). Health policy researchers should consider the impact of these variances on study results and consider ways to improve the availability and quality of financial accounting information. © 2012 National Rural Health Association.

  15. 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.

  16. 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.

  17. 12 CFR 707.11 - Additional disclosure requirements for overdraft services.

    Science.gov (United States)

    2010-01-01

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

  18. 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…

  19. 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

  20. DO LISTED COMPANIES IN PSE MEET IFRS DISCLOSURE REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    TEREZA MIKOVÁ

    2013-12-01

    Full Text Available Strong international integration and globalization affects the contemporary world´s economy which has influence in development of movement of capital, financial markets and decision making of each business entity. Because of increased force to comparability between companies, the idea of one single-setting globally accepted financial reporting standards was started in 1973 in London by International Accounting Standards Committee (IASC as a standards setter of International Accounting Standards (IAS. In the year 2000 the International Organization of Securities Commission (IOSCO recommended to use IFRS for all their members. The paper states about Prague Stock Exchange (PSE as a member of IOSCO, its index PX and companies which create the index PX. The index base is composed of 14 companies which reported their financial statements in accordance with International Financial Reporting Standards (IFRS, earlier IAS. The aim of the paper is to briefly introduce Prague Stock Exchange and index PX and to evaluate the chosen disclosure requirements of companies which create the index. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8: Segments reporting. Research of disclosure requirements has been done by gathering the financial statements from years: 2011 and 2012 and assessment of chosen question is based on disclosure requirements of IAS 1 and IFRS 8. Those standards were chosen because of the wide range of companies. The next part of research is to assess the development between the compared years.

  1. 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...

  2. 17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

    Science.gov (United States)

    2010-04-01

    ... substantially duplicate disclosure elsewhere in the parent company's consolidated financial statements; and (12) Where the parent company's consolidated financial statements are prepared on a comprehensive basis other... included elsewhere in the reconciliation of the consolidated financial statements. [65 FR 51707, Aug. 24...

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

    Science.gov (United States)

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

    2011-07-06

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

  4. 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...

  5. Resonating Statements

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

    IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... as part of a feedback loop to re-attach the localized IT project to the broader national discourse. The paper concludes with reflections on how to actively build on resonating statements as a strategic resource for legitimizing IT projects...

  6. Financial Statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    Financial Statements and accompanying notes provided on .... to good governance principles. there is the risk that ...... responsibilities of the centre's internal auditor includes reviewing internal controls, including accounting and financial.

  7. Culture and Sexual Self-Disclosure in Intimate Relationships

    Directory of Open Access Journals (Sweden)

    Nu Tang

    2013-12-01

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

  8. OWNERSHIP STRUCTURE AND INTERACTION EFFECTS OF FIRM PERFORMANCE ON MANAGEMENT COMMENTARY DISCLOSURES

    OpenAIRE

    Roshayani Arshad; Rohaya Md Nor; Nur Adura Ahmad Noruddin

    2011-01-01

    A rich empirical research suggests that corporate disclosures are important means for management to communicate firm performance and governance to outside investors. (e.g. Chau & Gray, 2002; Mohd Ghazali & Weetman, 2006). In the last few years, there is an increasing attention regarding non-financial information disclosure in companies' annual reports. An important development in relation to this is the discussion paper and subsequently statement practice on Management Commentary (MC) issued ...

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

    OpenAIRE

    Gropp, Reint; Karapandza, Rasa; Opferkuch, Julian

    2016-01-01

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

  10. How do board of directors affect corporate governance disclosure? – the case of banking system

    OpenAIRE

    Stefanescu Cristina Alexandrina

    2013-01-01

    The purpose of our empirical study is to assess the relationship between board of directors’ features and the level of disclosure in case of European Union banking environment, basing on the general statement that disclosure and quality of corporate governance system are two closely related concepts - the higher the level of transparency, the better the quality corporate governance practices. The main features considered for assessing board of directors quality were: independence, size, educa...

  11. Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality

    Directory of Open Access Journals (Sweden)

    Tereza Gluzová

    2016-01-01

    Full Text Available Consolidated financial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated equity to distinguish it from the amount of equity attributable to the shareholders of the parent. Since 2014, new standards on consolidation introduced broadened disclosure requirements for subsidiaries with material non-controlling interest. Definition of material non-controlling interest however is not included in the standards. The article provides the analysis of the financial statements published by companies listed on Prague Stock Exchange. Main focus is given to assessment criteria applied to identify material non-controlling interest. Consequently, study of compliance with the disclosure requirements for selected companies has been undertaken. The results of the analysis indicate whether value relevance of financial statements has been improved as a result of the new disclosures.

  12. ACCOUNTING PRACTICES FROM FINANCIAL INSTRUMENTS DISCLOSURE PERSPECTIVE – THE CASE OF ROMANIAN BANKING SYSTEM

    Directory of Open Access Journals (Sweden)

    Stefanescu Cristina Alexandrina

    2012-12-01

    Full Text Available International harmonization and convergence of accounting had gradually become one of the most challenging topic of worldwide research and a very hot debated issue in practitioners’ sphere, too. Several studies have addressed both formal and material accounting harmonization along time, a wide range of instruments have been developed and various statistical tools have been used in this respect. Basing on this background, we focused our attention on Romanian banking system which is now experiencing a great challenge by finally entirely adopting IFRS after the first step from 2005 when consolidated financial statements in accordance with IFRS were required and the second one from 2009 when informative individual financial statements under IFRS begun compulsory. Therefore, the objective of our paper is to empirically measure and compare the levels and progress of material accounting harmonization in Romanian banking sector focusing on financial instruments and their related disclosure requirements. First studies conducted in the measurement of harmonization practices (Nair and Frank, 1981; McKinnon and Janell, 1984; Doupnik and Taylor, 1985 started at the beginning of the 80’s, but were merely descriptive, focused on examining how IAS had been adopted in various countries around the world. In the earliest 90’s, there were developed the first instruments for measuring material harmonization, namely the concentration indices (H, C and I Index (Van der Tas, 1988; 1992 and various other forms of these (Archer et al., 1995, which were widely used in various research studies (Herrmann and Thomas, 1995; Aisbitt, 2001; Taplin, 2004. Basing on these measurement tools and cconsidering the main aim of our study – to measure material accounting harmonization in Romanian banking sector – we stated four hypotheses, thus trying to answer our questions: “Are the accounting practices related to financial instruments

  13. Mensuração e evidenciação de ativos intangíveis em demonstrações contábeis: o estudo de caso em um clube de futebol brasileiro = Measurement and disclosure of intangible assets in financial statements: a case study in a brazilian football club

    Directory of Open Access Journals (Sweden)

    Caroline dos Santos Alves

    2012-07-01

    Full Text Available Este artigo aborda práticas de reconhecimento e evidenciação de ativos intangíveis em um time de futebol brasileiro. Para tanto, apresenta os ativos intangíveis e sua importância no contexto atual; evidencia técnicas de reconhecimento de ativos intangíveis; identifica práticas de reconhecimento, mensuração e evidenciação de ativos intangíveis passíveis de contabilização de um time de futebol do Brasil, comparando-as com os Procedimentos Contábeis vigentes, e faz uma análise sobre o impacto dessas práticas nas demonstrações contábeis da entidade. É conduzido por uma pesquisa qualitativa, mediada por análise documental e entrevista, trazendo aspectos da mensuração e da alocação de custos no caso estudado. Predomina nos resultados a carência de informações aos interessados e a mesma segue apenas em parte a norma vigente. Na elaboração das demonstrações contábeis da entidade são utilizados critérios bastante subjetivos, dando margem à disparidade existente entre as entidades deste segmento. Como principal implicação há a necessidade de que os sócios do clube exijam de seus gestores que evidenciem as práticas que estão sendo adotadas, para que se tenha maior transparência na gestão e maior atratividade no investimento. Considerando os resultados obtidos, entende-se que este artigo tem na temática escolhida seu principal valor, uma vez que estuda um ramo de negócio bastante explorado no cenário nacional e que, apesar disso, ainda é carente em legislação e padronização de condutas por parte da contabilidade. This article discusses practices of recognition and disclosure of intangible assets in a Brazilian football team. For that, it displays its intangible assets and their importance in the current context; it also shows recognition techniques of intangible assets; it identifies practices of recognition, measurement and disclosure of intangible assets, which are accounted for a soccer team in

  14. 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.

  15. Transparency of Mandatory Information Disclosure and Concerns of Health Services Providers and Consumers.

    Science.gov (United States)

    Yan, Yu-Hua; Kung, Chih-Ming; Fang, Shih-Chieh; Chen, Yi

    2017-01-09

    This study analyzed differences between transparency of information disclosure and related demands from the health service consumer's perspective. It also compared how health service providers and consumers are associated by different levels of mandatory information disclosure. We obtained our research data using a questionnaire survey (health services providers, n = 201; health service consumers, n = 384). Health service consumers do not have major concerns regarding mandatory information disclosure. However, they are concerned about complaint channels and settlement results, results of patient satisfaction surveys, and disclosure of hospital financial statements ( p transparency of information disclosure ( p information provided by hospitals. Thus, when a hospital discloses information, it is necessary for the government to consider the information's applicability. Toward improving medical expertise and information asymmetry, the government has to reduce the burden among health service consumers in dealing with this information, and it has to use the information effectively.

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

    Directory of Open Access Journals (Sweden)

    Fernando Dal-Ri Murcia

    2012-01-01

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

  17. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

    These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.

  18. 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

  19. Student Self-Disclosure

    Science.gov (United States)

    Lucas, Janet; DeGenaro, William

    2007-01-01

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

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

    Science.gov (United States)

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

    2016-01-01

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

  1. The Effects of Self-Disclosure on Male and Female Perceptions of Individuals Who Stutter.

    Science.gov (United States)

    Byrd, Courtney T; McGill, Megann; Gkalitsiou, Zoi; Cappellini, Colleen

    2017-02-01

    The purpose of this study was to examine the influence of self-disclosure on observers' perceptions of persons who stutter. Participants (N = 173) were randomly assigned to view 2 of 4 possible videos (i.e., male self-disclosure, male no self-disclosure, female self-disclosure, and female no self-disclosure). After viewing both videos, participants completed a survey assessing their perceptions of the speakers. Controlling for observer and speaker gender, listeners were more likely to select speakers who self-disclosed their stuttering as more friendly, outgoing, and confident compared with speakers who did not self-disclose. Observers were more likely to select speakers who did not self-disclose as unfriendly and shy compared with speakers who used a self-disclosure statement. Controlling for self-disclosure and observer gender, observers were less likely to choose the female speaker as friendlier, outgoing, and confident compared with the male speaker. Observers also were more likely to select the female speaker as unfriendly, shy, unintelligent, and insecure compared with the male speaker and were more likely to report that they were more distracted when viewing the videos. Results lend support to the effectiveness of self-disclosure as a technique that persons who stutter can use to positively influence the perceptions of listeners.

  2. 12 CFR 335.221 - Forms for registration of securities; optional forms for small business issuers; and...

    Science.gov (United States)

    2010-01-01

    ... forms for small business issuers; and incorporation of Regulation FD (Fair Disclosure). 335.221 Section... forms for small business issuers; and incorporation of Regulation FD (Fair Disclosure). (a) The.... Industry Guide 3, Statistical Disclosure by Bank Holding Companies, is codified at 17 CFR 229.802. (c) A...

  3. 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...

  4. 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...

  5. Serious and actionable risks, plus disclosure: Investigating an alternative approach for presenting risk information in prescription drug television advertisements.

    Science.gov (United States)

    Betts, Kevin R; Boudewyns, Vanessa; Aikin, Kathryn J; Squire, Claudia; Dolina, Suzanne; Hayes, Jennifer J; Southwell, Brian G

    2017-08-02

    Broadcast direct-to-consumer (DTC) prescription drug ads that present product claims are required to also present the product's major risks. Debate exists regarding how much information should be included in these major risk statements. Some argue that such statements expose people to unnecessary amounts of information, while others argue that they leave out important information. Examine the impact of type of risk statement (unedited versus serious and actionable risks only) and a disclosure indicating that not all risks are presented on consumers' ability to remember the important risks and benefits of a drug following exposure to a DTC television advertisement (ad). Risk and benefit perceptions, ad-prompted actions, recognition of the disclosure statement, and evaluations of both the disclosure and risk statement were also examined. A web-based experiment was conducted in which US adults who self-reported as having depression (N = 500), insomnia (N = 500), or high cholesterol (N = 500) were randomly assigned to view one of four versions of the television ad, and then complete a questionnaire. The type of risk statement had a significant effect on risk recall and recognition, benefit recognition, perceived risk severity (depression condition only), and perceived benefit magnitude (high cholesterol condition only). Disclosure recognition (using bias-corrected scores) ranged from 63% to 70% across the three illness samples. The revised risk statement improved overall processing of the television ad, as evidenced by improved risk recall and recognition and improved benefit recognition. Further, the presence of the disclosure did not adversely affect consumers' processing of drug risk and benefit information. Therefore, limiting the risks presented in DTC television ads and including a disclosure alerting consumers that not all risks are presented may be an effective strategy for communicating product risks. Published by Elsevier Inc.

  6. 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.

  7. 78 FR 2412 - Request for Public Comment: 30-Day Proposed Information Collection: Indian Health Service Forms...

    Science.gov (United States)

    2013-01-11

    ... Accounting of Disclosures,'' is used to document an individual's request for an accounting of disclosures of...-2) Request for Accounting of Disclosures (OMB Form 15,000 1 10/60 2,500 No. 0917-0030, IHS-913... receive a valid authorization for its use or disclosure of protected health information for other than for...

  8. The Impact of Portfolio Disclosure on Hedge Fund Performance, Fees and Flows

    OpenAIRE

    Zhen Shi

    2011-01-01

    This study investigates the impact of portfolio disclosure on hedge fund performance. Using a regression discontinuity design, I investigate the effect of the disclosure requirements that take effect when an investment company's assets exceed $100 million; when that occurs, a fund is required by the U.S. Securities and Exchange Commission to submit form 13F disclosing its portfolio holdings. Consistent with the argument that portfolio disclosure reveals 'trade secrets' and also raises front r...

  9. An Empirical Study of Affiliate Marketing Disclosures on YouTube and Pinterest

    OpenAIRE

    Mathur, Arunesh; Narayanan, Arvind; Chetty, Marshini

    2018-01-01

    While disclosures relating to various forms of Internet advertising are well established and follow specific formats, endorsement marketing disclosures are often open-ended in nature and written by individual publishers. Because such marketing often appears as part of publishers' actual content, ensuring that it is adequately disclosed is critical so that end-users can identify it as such. In this paper, we characterize disclosures relating to affiliate marketing---a type of endorsement based...

  10. Financial interest and its disclosure in scientific publications.

    Science.gov (United States)

    Krimsky, S; Rothenberg, L S

    1998-07-15

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

  11. 47 CFR 64.1509 - Disclosure and dissemination of pay-per-call information.

    Science.gov (United States)

    2010-10-01

    ... each such service; and (4) A statement of the pay-per-call service provider's name, business address... name and mailing address of any provider of pay-per-call services offered by that carrier; and (2... 47 Telecommunication 3 2010-10-01 2010-10-01 false Disclosure and dissemination of pay-per-call...

  12. Going Concern Disclosure for Local Governments

    Directory of Open Access Journals (Sweden)

    Nancy Chun Feng

    2017-07-01

    Full Text Available Going concern opinions (GCOs indicate that auditors have significant doubt about an entity’s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that motivate auditors to issue GCOs to governmental entities? Does a governmental entity disclose going concern uncertainty in the footnotes or the MD&A section of annual financial reports (AFRs either the year before or the year when the entity receives a GCO? To what extent does the entity disclose the GCO factors used by auditors? We find that auditors most often cited two reasons, “Deficiency in Funds” and “Losses or Revenue Declines,” accounting for the majority of reasons given for a going concern opinion. Further, the disclosure is most likely to be in the notes to the AFRs. In addition, we find that going concern reporting varies by auditor type (state auditors vs. public accounting firms, government size, and government type. We also find some evidence that going concern disclosures improve after the enactment of GASB No. 56. The results of our study should be of interest to stakeholders’ interested in lead indicators of fiscal distress.

  13. AUDIT DISCLOSURE OF MATERIAL INFORMATION ON OPERATING SEGMENTS THE ACTIVITIES OF THE ORGANIZATIONS OF TOURIST SPHERE

    Directory of Open Access Journals (Sweden)

    Екатерина Николаевна Скорикова

    2013-04-01

    Full Text Available In modern conditions market economy for take decisions of use services tourist organizations, users not enough relevant information of financial result activities.The article considered audit disclosure relevant information on operating segments activities, for example tourist organizations.In result research considered operating segments on current and discontinued activities, and their impact on disclosure relevant information of financial result.Proposed option disclosure relevant information on operating segments activities in explanatory Note to the annual financial statements.Received results prove, that information on operating segments activities essential in all aspects.Results research has as theoretical so and practical significance, and can used at further development theoretical and practical questions on disclosure relevant information of activities organizations of tourist sphere.DOI: http://dx.doi.org/10.12731/2218-7405-2013-1-2

  14. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

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

    Directory of Open Access Journals (Sweden)

    Santi Nur Oktafiani

    2015-06-01

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

  16. 17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

    Science.gov (United States)

    2010-04-01

    ... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

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

    International Nuclear Information System (INIS)

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

    2007-01-01

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

  18. 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...

  19. 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…

  20. 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...

  1. 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...

  2. 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…

  3. Provider self-disclosure during contraceptive counseling.

    Science.gov (United States)

    McLean, Merritt; Steinauer, Jody; Schmittdiel, Julie; Chan, Pamela; Dehlendorf, Christine

    2017-02-01

    Provider self-disclosure (PSD) - defined as providers making statements regarding personal information to patients - has not been well characterized in the context of contraceptive counseling. In this study, we describe the incidence, content and context of contraceptive PSD. This mixed methods analysis used data from the Provider-Patient Contraceptive Counseling study, for which 349 family planning patients were recruited from 2009 to 2012 from six clinics in the San Francisco Bay Area. Audio-recordings from their visits were analyzed for the presence or absence of PSD, and those visits with evidence of PSD were analyzed using qualitative methods. The associations of patient and provider demographics and patient satisfaction measures, obtained from survey data, with PSD were analyzed using bivariable and multivariable analyses. Thirty-seven percent of providers showed evidence of PSD during at least one visit, and PSD occurred in 9% of clinic visits. Fifty-four percent of PSD statements were about intrauterine devices. About half of PSD statements occurred prior to the final selection of the contraceptive method and appeared to influence the choice of method. In post-visit surveys, all patients who reported receiving PSD considered it to be appropriate, and patient-reported PSD was not statistically associated with measures of patient satisfaction. This study provides some support for the appropriateness of PSD during family planning encounters, at least as practiced during the sampled visits. Further research could explore whether this counseling strategy has an impact on patients' ability to identify the best contraceptive methods for them. In this study, PSD did not have a demonstrated negative effect on the provider-patient relationship. In almost half of visits, PSD appeared to influence patients' choice of a method; whether this influence is beneficial needs further research. Copyright © 2017 Elsevier Inc. All rights reserved.

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

    Directory of Open Access Journals (Sweden)

    Santi Nur Oktafiani

    2015-06-01

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

  5. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

    Directory of Open Access Journals (Sweden)

    S. V. KUCHER

    2016-12-01

    Full Text Available The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indicators. The main problems of consolidated financial statements preparation by business entities in Ukraine are determined. The author determines the theoretical and practical problems of consolidation of financial statements of organizational and methodical character. The comparative analysis of the features of standardization process of financial statements consolidation in the world countries is carried out. The main differences in the requirements for the formation of consolidated financial statements indicators of such countries as the French Republic, the Federal Republic of Germany, the Republic of Belarus and the People’s Republic of China are outlined. The main directions of scientific researches on the improvement of accounting and analytical support for the preparation of consolidated financial statements are formed.

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

    Science.gov (United States)

    Panagiotidou, K; Zervas, I

    2014-01-01

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

  7. Spending Disclosure - Fiscal Year 2012

    Data.gov (United States)

    Montgomery County of Maryland — The purpose of this Spending Disclosure Fiscal Year 12 dataset is to allow the public to search and view summary information on payments made to recipients (referred...

  8. Clinical worthlessness of genetic prediction of common forms of diabetes mellitus and related chronic complications: A position statement of the Italian Society of Diabetology.

    Science.gov (United States)

    Buzzetti, R; Prudente, S; Copetti, M; Dauriz, M; Zampetti, S; Garofolo, M; Penno, G; Trischitta, V

    2017-02-01

    We are currently facing several attempts aimed at marketing genetic data for predicting multifactorial diseases, among which diabetes mellitus is one of the more prevalent. The present document primarily aims at providing to practicing physicians a summary of available data regarding the role of genetic information in predicting diabetes and its chronic complications. Firstly, general information about characteristics and performance of risk prediction tools will be presented in order to help clinicians to get acquainted with basic methodological information related to the subject at issue. Then, as far as type 1 diabetes is concerned, available data indicate that genetic information and counseling may be useful only in families with many affected individuals. However, since no disease prevention is possible, the utility of predicting this form of diabetes is at question. In the case of type 2 diabetes, available data really question the utility of adding genetic information on top of well performing, easy available and inexpensive non-genetic markers. Finally, the possibility of using the few available genetic data on diabetic complications for improving our ability to predict them will also be presented and discussed. For cardiovascular complication, the addition of genetic information to models based on clinical features does not translate in a substantial improvement in risk discrimination. For all other diabetic complications genetic information are currently very poor and cannot, therefore, be used for improving risk stratification. In all, nowadays the use of genetic testing for predicting diabetes and its chronic complications is definitively of little value in clinical practice. Copyright © 2016 The Italian Society of Diabetology, the Italian Society for the Study of Atherosclerosis, the Italian Society of Human Nutrition, and the Department of Clinical Medicine and Surgery, Federico II University. Published by Elsevier B.V. All rights reserved.

  9. FASB statement 121 and other accounting issues affecting reserves reporting

    Energy Technology Data Exchange (ETDEWEB)

    Rowden, K R [Currie Coopers and Lybrand, Toronto, ON (Canada)

    1996-03-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized.

  10. FASB statement 121 and other accounting issues affecting reserves reporting

    International Nuclear Information System (INIS)

    Rowden, K.R.

    1996-01-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized

  11. 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 ...

  12. Análise das práticas de evidenciação de informações obrigatórias, não-obrigatórias e avançadas nas demonstrações contábeis das sociedades anônimas no Brasil: um estudo comparativo dos exercícios de 2002 e 2005 Analysis of mandatory, non-mandatory and advanced information disclosure practices in financial statements of companies in Brazil: a comparative study between 2002 and 2005

    Directory of Open Access Journals (Sweden)

    Vera Maria Rodrigues Ponte

    2007-12-01

    Full Text Available Em todo o mundo se discute sobre a transparência e a qualidade na divulgação das informações contábeis. No sentido de contribuir para esse debate, o presente estudo procura responder à seguinte questão de pesquisa: Quais as mudanças percebidas na evidenciação de informações obrigatórias, não-obrigatórias e avançadas praticada pelas sociedades anônimas no Brasil? Trata-se de uma pesquisa exploratória-descritiva, cujas amostras são de natureza não-probabilística acidental. Foram analisadas as demonstrações contábeis de 95 empresas, referentes ao exercício de 2002, e 119 alusivas ao exercício de 2005. No tocante aos itens recomendados pelos pareceres nos 15/87, 17/89 e 19/90 da CVM, a pesquisa revela a não-ocorrência de melhoria das práticas de disclosure das companhias estudadas. Com relação às informações contábeis de natureza avançada e não-obrigatória propugnadas pelas práticas de governança corporativa, verifica-se um avanço na sua evidenciação pelas empresas analisadas, que dispensam atenção especial à divulgação de suas práticas de responsabilidade social e do Balanço Social, das Demonstrações do Fluxo de Caixa (DFC e do Valor Adicionado (DVA.All over the world, there have been discussions on transparency and quality in the disclosure of accounting information. Aiming at contributing towards this debate, this study seeks to answer the following research question: What are the perceived changes in the disclosure of mandatory, non-mandatory and advanced accounting reporting experienced by companies in Brazil? Financial statements from 95 companies were assessed, referring to corporate annual reports of 2002 and from 119 companies referring to corporate annual reports of 2005. Concerning items recommended in rules numbers 15/87, 17/89 and 19/90 by the Brazilian Securities and Exchange Commission, this research reveals that there was no improvement in the disclosure practices of the companies

  13. Conflicts of Interest in Clinical Guidelines: Lack of Authors and Disclosures in the AAOMS White Papers.

    Science.gov (United States)

    Ji, Yisi D; Lahey, Edward T

    2018-03-02

    The purpose of this study was to evaluate current state of authorship, financial disclosures, and conflicts of interest in position papers published by the American Association of Oral and Maxillofacial Surgeons (AAOMS). This is a cross-sectional review of the position papers published by the AAOMS from 2013 to 2017. Primary outcome variables include position papers published by the AAOMS. Secondary outcome variables include declaration of authorship, financial disclosures, and financial payments. The Open Payments Database for financial disclosures was reviewed for the year the position paper was published and the immediate preceding year. Ten position papers were published by the AAOMS from 2013 to 2017. Of the 10 papers, authorship was listed in 3, and none explicitly addressed the presence or absence of financial disclosures or conflicts of interest. Contributors to 3 of the 3 authored papers were found at review of the Open Payments Database to have received industry funding in the year the position paper was published and the immediate preceding year. The remuneration ranged from less than $1,000 to $554,006.02. Position papers published by the AAOMS lack standardization for authorship and statements on potential financial disclosure. The authors suggest full disclosures of authorship and authors' conflicts of interest should be stated on all position papers to provide transparency to the process. Copyright © 2018 American Association of Oral and Maxillofacial Surgeons. Published by Elsevier Inc. All rights reserved.

  14. Disclosure of information about intangible assets: empirical evidence on banks in Portugal during the period 2001-2009

    Directory of Open Access Journals (Sweden)

    Ana Maria Gomes Rodrigues

    2013-08-01

    Full Text Available The main objectives of this investigation is to analyze the disclosure of information about intangible assets during a period of nine years, namely the extension or level, as well as their evolution and possible alterations verified upon them, that derived from the adoption in 2005, of the international norm in order to elaborate the consolidated accounts of banks. Through the verification of the disclosure of intangible assets. Taking into account items from International Accounting Standard (IAS 38 from the International Accounting Standards Board (IASB, the consolidated financial statements from seventeen banks, presenting consolidated accounts in Portugal uninterruptable between 2001 and 2009 were analyzed. The results obtained through the construction of an index, elaborated from this effected, reveled an average of disclosure of information on intangibles of 0.24 during the period. The level of general disclosure evolved from an average of 0.1940 in 2001 to 0.2778 in the year 2009. The intangibles generated internally had an average of disclosure of 0.1592 and the intangibles acquired had an average value of 0.2927. A growth in the extension of disclosure of intangibles upon the consolidated financial statement of banks during period analyzed, being this growth more accentuated in 2005 and 2006, which correspond to the first years of adoption in Portugal of international norm endorsed by the European Union through the Regalement 1606/2002, of July 19, the designed IASB-UE norms.

  15. 21 CFR 201.50 - Statement of identity.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.50 Section 201.50 Food... identity. (a) The label of prescription and insulin-containing drugs in package form shall bear as one of its principal features a statement of the identity of the drug. (b) Such statement of identity shall...

  16. 14 CFR 21.130 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.130 Section 21... conformity. Each holder or licensee of a type certificate only, for a product manufactured in the United... Administrator a statement of conformity (FAA Form 317). This statement must be signed by an authorized person...

  17. Intellectual capital statements on their way to the stock exchange: Analyzing new reporting systems

    DEFF Research Database (Denmark)

    Nielsen, Christian; Bukh, P.N.; Mouritsen, J.

    2006-01-01

    Purpose - The purpose of this paper is to propose and illustrate the use of a set of rules to make an analytical reading of the indicators of an intellectual capital statement possible. Design/methodology/approach - The paper proposes a model to analyze intellectual capital statements and applies...... demonstrates the use of a theoretically anchored and practical, useful model for analysing disclosure in the narrative part of a financial report....

  18. Can Written Disclosure Reduce Psychological Distress and Increase Objectively Measured Injury Mobility of Student-Athletes? A Randomized Controlled Trial

    OpenAIRE

    Duncan, Elaine; Gidron, Yori; Lavallee, David

    2013-01-01

    Injured students-athletes took part in a randomized controlled trial to test whether written disclosure could reduce psychological distress and improve injury mobility. Writing took place alongside prescribed physical rehabilitation and consisted of three 20-minute writing sessions, once a week for three consecutive weeks. Participants in the experimental injury-writing group followed a structured form of written disclosure, called the guided disclosure protocol (GDP). They firstly, wrote abo...

  19. Identity disclosure as a securityscape for LGBT people

    Directory of Open Access Journals (Sweden)

    Nurbek Omurov

    2017-06-01

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

  20. Discreet Openness: Scholars’ Selective and Intentional Self-Disclosures Online

    Directory of Open Access Journals (Sweden)

    George Veletsianos

    2016-08-01

    Full Text Available Research into emergent forms of scholarship focuses on academics’ use of technology for learning, teaching, and research. Very little attention has been paid in the literature to scholars’ uses of social media to disclose challenging personal and professional issues. This article addresses the identified gap in the literature and presents a qualitative investigation into the types of disclosures that 16 scholars made online and their reasons for doing so. Results identify wide-ranging personal and professional disclosures. Participants disclosed not only about academia-related issues but also about challenges pertaining to family, mental health, physical health, identity, and relationships. Some scholars disclosed as a way to grapple with challenges they faced; others disclosed tactically, sharing information for political rather than personal reasons. Yet others disclosed as a way to welcome care in their lives. In all instances, though, disclosures were selective, intentional, and approached with foresight.

  1. 78 FR 64389 - Policy To Encourage Trial Disclosure Programs; Information Collection

    Science.gov (United States)

    2013-10-29

    ... context. In-market testing of consumer behavior and reactions to new products or new ways of delivering... rules to ensure that consumers receive such disclosures, as well as model forms to help companies comply...

  2. Correlates and consequences of the disclosure of pain-related distress to one’s spouse

    OpenAIRE

    Cano, Annmarie; Leong, Laura E. M.; Williams, Amy M.; May, Dana K. K.; Lutz, Jillian R.

    2012-01-01

    The communication of pain has received a great deal of attention in the pain literature; however, one form of pain communication—emotional disclosure of pain-related distress (e.g., sadness, worry, anger about pain)—has not been studied extensively. The current study examined the extent to which this form of pain communication occurred during an observed conversation with one’s spouse and also investigated the correlates and consequences of disclosure. Individuals with chronic pain (ICPs) and...

  3. 31 CFR 50.17 - Use of model forms.

    Science.gov (United States)

    2010-07-01

    ... PROGRAM Disclosures as Conditions for Federal Payment § 50.17 Use of model forms. (a) Policies in force on... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Use of model forms. 50.17 Section 50... requirement if it uses NAIC Model Disclosure Form No. 2. (2) An insurer that is required to make the...

  4. Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Arthur Joseph Avwokeni

    2016-10-01

    Full Text Available This study examines compliance with the corporate social disclosure requirement of the United Nations and whether their voluntary declaration by the International Accounting Standards Board detracts from compliance. Qualitative, financial and non-financial disclosures, based on core indicators developed by the United Nations Conference on Trade, Aid and Development, were garnered from financial statements prepared before and after IFRS adoption. Overall, corporate social disclosure on employment creation and labour practices; welfare, health and safety; and environment, improve during the IFRS regime. This improvement is associated with size of the firm, not audit identity, ownership or capital structure. This finding provides evidence to clinch anecdotal claims that even in the absence of laws some agents would still operate to meet the information needs of their principals; however, in line with organization theory, policies are needed to guide the actions of man, including the learning organization.

  5. PERLINDUNGAN INVESTOR PASAR MODAL DALAM PERSPEKTIF LEGAL, DISCLOSURE DAN DIVIDEN DI BEBERAPA NEGARA

    Directory of Open Access Journals (Sweden)

    Wahyu Manuhara Putra

    2016-02-01

    Full Text Available Corporate governance gives certainty protection to shareholder and parties of creditor in investing at its company. Mechanism of corporate governance consisted of transparancy, disclosure and fairness. Corporate governance is key determinant and develope of  stock market, capital and ownership structure, dividend policy and control gain of privat. Purpose of this article is to explain protection of investor through mechanism disclosure, law and dividend in some countries. Result of some researches indicate that United States, English and Japan has high law level of protection for investor while indonesia still weakening. The disclosure  level broadness of financial information there is at United States, English and Japan. On The Contrary, Indonesia still less in disclosing its financial statements. The other result states that dividend payment policy indirectly relates to protection of investor, but influenced by law enforcement system and investment opportunitis.

  6. 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...

  7. Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance

    Directory of Open Access Journals (Sweden)

    Ksenija Denčić-Mihajlov

    2016-04-01

    Full Text Available Purpose – This paper investigates mandatory and voluntary disclosure practices of non-financial listed companies on the Belgrade Stock Exchange. The results help in determining the level of transparency of Serbian s listed companies and in formulating recommendations for improving the quality and relevance of disclosed information. Design/methodology/approach – We focus on modeling both mandatory and voluntary disclosure indices for financial and non-financial information in order to evaluate the level of disclosure of 63 Serbian companies for reporting period 2012. Findings – We found the low level of both mandatory and voluntary disclosures. Concerning mandatary disclosure, the information that is least frequently disclosed by the sample companies are those related to the material content of the financial statements (information on changes in accounting estimates and corrections of fundamental errors in the previous period, as well as related companies. Serbian companies usually disclose information that contributes to their greater visibility. Similar to the mandatory disclosure, usually published voluntary information are mostly "neutral" from the point of impact on the values reported in the financial statements, which do not contribute to a better understanding of the financial position, profitability and cash flows of the company. Research limitations/implications – There is a limitation concerning the sample size (which is generally intrinsic to Serbian capital market size and the sample structure (research is limited to listed non-financial companies. The study covers the annual reports for 2012 which in Serbia coincides with a crisis period. The same research methodology could be applied on a larger and comprehensive database (non-listed companies and include period after 2012, which will allow the analysis of evolution of disclosure practices by companies within new accounting framework. Originality/value – The authors give

  8. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.

  9. The Impact of Incident Disclosure Behaviors on Medical Malpractice Claims.

    Science.gov (United States)

    Giraldo, Priscila; Sato, Luke; Castells, Xavier

    2017-06-30

    To provide preliminary estimates of incident disclosure behaviors on medical malpractice claims. We conducted a descriptive analysis of data on medical malpractice claims obtained from the Controlled Risk Insurance Company and Risk Management Foundation of Harvard Medical Institutions (Cambridge, Massachusetts) between 2012 and 2013 (n = 434). The characteristics of disclosure and apology after medical errors were analyzed. Of 434 medical malpractice claims, 4.6% (n = 20) medical errors had been disclosed to the patient at the time of the error, and 5.9% (n = 26) had been followed by disclosure and apology. The highest number of disclosed injuries occurred in 2011 (23.9%; n = 11) and 2012 (34.8%; n = 16). There was no incremental increase during the financial years studied (2012-2013). The mean age of informed patients was 52.96 years, 58.7 % of the patients were female, and 52.2% were inpatients. Of the disclosed errors, 26.1% led to an adverse reaction, and 17.4% were fatal. The cause of disclosed medical error was improper surgical performance in 17.4% (95% confidence interval, 6.4-28.4). Disclosed medical errors were classified as medium severity in 67.4%. No apology statement was issued in 54.5% of medical errors classified as high severity. At the health-care centers studied, when a claim followed a medical error, providers infrequently disclosed medical errors or apologized to the patient or relatives. Most of the medical errors followed by disclosure and apology were classified as being of high and medium severity. No changes were detected in the volume of lawsuits over time.

  10. 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...

  11. Private equity investments and disclosure policy

    NARCIS (Netherlands)

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

    2008-01-01

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

  12. 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…

  13. 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...

  14. 76 FR 15054 - Proposed Information Collection (Supporting Statement Regarding Marriage); Comment Request

    Science.gov (United States)

    2011-03-18

    ... (Supporting Statement Regarding Marriage); Comment Request AGENCY: Veterans Benefits Administration... eligibility for benefits based on a common law marriage. DATES: Written comments and recommendations on the... use of other forms of information technology. Title: Supporting Statement Regarding Marriage, VA Form...

  15. Anatomy of an incident disclosure: the importance of dialogue.

    Science.gov (United States)

    Iedema, Rick; Allen, Suellen

    2012-10-01

    Disclosure of health care incidents to patients and family members, as an ethical imperative, is becoming increasingly prevalent. The experiences of a woman whose husband died forms the basis for a case study of how she and her family and friends were able to renegotiate clinicians' understandings of what had gone wrong and influence their views of what needed to be done in response. The case was constructed in late 2010 using the replicated single-case approach, which involved repeated checking and correcting details of an interview with the patient's wife. Her husband, diagnosed with multiple myeloma in 2006, was hospitalized in January 2009 following a hip replacement. While in the hospital, he received a vasopressin overdose. He died in February 2009. THE DISCLOSURE PROCESS: The basis of the disclosure was the drug error, yet the patient's wife informed the caller (the head of the ICU), "You've got a greater problem than a drug error... you've got a massive, big communication problem here." The disclosure process, which unfolded in a series of phone calls and meetings, enabled the patient's wife and her family not only to ask questions but to put forward their knowledge, views, and concerns, and it moved from "disclosing an incident" (the vasopressin overdose) to addressing repeated communication failures and inappropriate behaviors. As a result, the disclosure process became a genuine dialogue that informed the clinicians as much as the family. This case study expands our understanding of what is possible as part of disclosure communication. Patients and family members can and should play a critical role in quality improvement and patient safety, given their knowledge and questions about the trajectory of care and their passion for ensuring that similar incidents do not recur to harm others.

  16. 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...

  17. 17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of...

  18. 17 CFR 210.3-17 - Financial statements of natural persons.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...

  19. 17 CFR 210.3-13 - Filing of other financial statements in certain cases.

    Science.gov (United States)

    2010-04-01

    ... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...

  20. 17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements covering... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... General Instructions As to Financial Statements § 210.3-06 Financial statements covering a period of nine...

  1. 17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

    Science.gov (United States)

    2010-04-01

    ... General Instructions As to Financial Statements § 210.3-02 Consolidated statements of income and changes... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

  2. Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

    Science.gov (United States)

    Conner, Brian

    2016-03-01

    A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

  3. The Incremental Information Content of the Cash Flow Statement: An Australian Empirical Investigation

    OpenAIRE

    Hadri Kusuma

    2014-01-01

    The general objective of the present study is to investigate and assess the incremental information content of cash flow disclosures as required by the AASB 1026 ¡°Statement of Cash Flows¡±. This test addresses the issue of whether a change in cash flow components has the same relationship with security prices as that in earnings. Several previous studies indicate both income and cash flow statements may be mutually exclusive or mutually inclusive statements. The data to test three hypotheses...

  4. How Do Ownership Features Affect Corporate Governance Disclosure ? – The Case Of Banking System

    Directory of Open Access Journals (Sweden)

    Cristina Stefanescu

    2013-04-01

    Full Text Available The purpose of our empirical study is to assess the relationship between ownership’features and the level of disclosure in case of banking institutions listed on London Stock Exchange,basing on the general statement that disclosure and quality of corporate governance system are twoclosely related concepts-the higher the level of transparency, the better the quality corporategovernance practices.The research methodology used for achieving our goal is based on econometric analysis usingstatistical tools-correlations for identifying the relationships and regressions for assessing them-allof these beingperformed using SPSS software. In this respect, we developed a disclosure index,considered structure and concentration as features for assessing ownership.The results of the performed analysis reveal significant positive influences of all features testedon thelevel of disclosure, thus confirming our assumptions that the higher the quality of ownership, thehigher the level of disclosure.Irrespective of prior studies, which were focused on various corporate governance features, our papercomes to add value in this respect by testing only ownership. Moreover, because the banking systemwas little explored on this topic before, we had another chance to enrich the research literature withthis empirical study.

  5. Transparency of Mandatory Information Disclosure and Concerns of Health Services Providers and Consumers

    Directory of Open Access Journals (Sweden)

    Yu-Hua Yan

    2017-01-01

    Full Text Available Background: This study analyzed differences between transparency of information disclosure and related demands from the health service consumer’s perspective. It also compared how health service providers and consumers are associated by different levels of mandatory information disclosure. Methods: We obtained our research data using a questionnaire survey (health services providers, n = 201; health service consumers, n = 384. Results: Health service consumers do not have major concerns regarding mandatory information disclosure. However, they are concerned about complaint channels and settlement results, results of patient satisfaction surveys, and disclosure of hospital financial statements (p < 0.001. We identified significant differences in health service providers’ and consumers’ awareness regarding the transparency of information disclosure (p < 0.001. Conclusions: It may not be possible for outsiders to properly interpret the information provided by hospitals. Thus, when a hospital discloses information, it is necessary for the government to consider the information’s applicability. Toward improving medical expertise and information asymmetry, the government has to reduce the burden among health service consumers in dealing with this information, and it has to use the information effectively.

  6. Transparency of Mandatory Information Disclosure and Concerns of Health Services Providers and Consumers

    Science.gov (United States)

    Yan, Yu-Hua; Kung, Chih-Ming; Fang, Shih-Chieh; Chen, Yi

    2017-01-01

    Background: This study analyzed differences between transparency of information disclosure and related demands from the health service consumer’s perspective. It also compared how health service providers and consumers are associated by different levels of mandatory information disclosure. Methods: We obtained our research data using a questionnaire survey (health services providers, n = 201; health service consumers, n = 384). Results: Health service consumers do not have major concerns regarding mandatory information disclosure. However, they are concerned about complaint channels and settlement results, results of patient satisfaction surveys, and disclosure of hospital financial statements (p transparency of information disclosure (p < 0.001). Conclusions: It may not be possible for outsiders to properly interpret the information provided by hospitals. Thus, when a hospital discloses information, it is necessary for the government to consider the information’s applicability. Toward improving medical expertise and information asymmetry, the government has to reduce the burden among health service consumers in dealing with this information, and it has to use the information effectively. PMID:28075362

  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. Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies

    Directory of Open Access Journals (Sweden)

    Daniel Ramos Nogueira

    2017-04-01

    Full Text Available The research question guiding this research is "What are the Determining Factors of CPC 29 Disclosure in Brazilian Companies?". In this aspect, the research objective was to evaluate the main factors that affect the disclosure of information related to biological assets. For this, 5 variables highlighted in the literature were selected as evidence influencers. The sample was composed of Brazilian companies with biological assets in the Balance Sheet. From this list, financial statements, explanatory notes, corporate management level and independent auditing company for the 6 years (2010 to 2015 were collected. With the collected information, the dependent variable (Disclosure level of CPC 29 and the independent variables of each year were verified. At the end (after exclusions, 100 observations were analyzed. The results indicated that the variables Size, Representativeness of Biological Assets and Effectiveness of OCPC 07 positively impacted the level of Disclosure. The first two confirmed the predicted hypothesis and OCPC 07 presented a relation that was different from what was expected, showing an increase and not a reduction in the number of disclosures in the years 2014 and 2015.

  9. 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

  10. 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

  11. EPCRA Trade Secret Forms and Instructions

    Science.gov (United States)

    This form is required in order to substantiate claims of trade secrecy. You must be able to describe safeguarding measures and disclosure history for the specific chemical identity, and identify harm to your competitive position.

  12. Rapid Learning of Adverse Medical Event Disclosure and Apology.

    Science.gov (United States)

    Raemer, Daniel B; Locke, Steven; Walzer, Toni Beth; Gardner, Roxane; Baer, Lee; Simon, Robert

    2016-09-01

    Despite published recommended best practices for full disclosure and apology to patients and families after adverse medical events, actual practice can be inadequate. The use of "cognitive aids" to help practitioners manage complex critical events has been successful in a variety of fields and healthcare. We wished to extend this concept to disclosure and apology events. The aim of this study was to test if a brief opportunity to review a best practice guideline for disclosure and apology would improve communication performance. Thirty pairs of experienced obstetricians and labor nurses participated in a 3-part exercise with mixed-realism simulation. The first part used a standardized actor patient to meet the obstetrical team. The second part used a high-fidelity simulation leading to an adverse medical event (retained sponge), and the third part used standardized actors, patient, and husband, who systematically move through stages of grief response. The participants were randomized into 2 groups, one was provided with a cognitive aid in the form of a best practice guideline for disclosure and apology and the other was only given time to plan. Four blinded raters working in pairs scored subjects on a 7-point scale using a previously developed assessment instrument modified for this study. Pooled ratings of the disclosure and apology discussion for the intervention group (n = 167, mean = 4.9, SD = 0.92) were higher than those from the control group (n = 167, mean = 4.3, SD = 1.21) (P apology conversation after reviewing a cognitive aid in the form of a best practice guideline than a control group that was only given time to prepare.

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

    OpenAIRE

    Elizondo, Alan; Seira, Enrique

    2014-01-01

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

  14. 78 FR 69175 - Proposed Information Collection (Financial Statement); Comment Request

    Science.gov (United States)

    2013-11-18

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0047] Proposed Information Collection (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control...

  15. 76 FR 8848 - Proposed Information Collection (Financial Statement); Comment Request

    Science.gov (United States)

    2011-02-15

    ... (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control... creditworthiness requirements. The data is also used to determine a borrower's financial condition in connection...

  16. 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...

  17. 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...

  18. 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...

  19. Financial Statement Math

    OpenAIRE

    2007-01-01

    game tool Game Tool Interactive Media Element The purpose of this interactive exercise is to help you understand the math in the income statement and balance sheet., Give the proper mathematical computations in order to correctly prepare the income statement and the balance sheet.The exercise is divided into 3 parts: The income Statement, The Balance Sheet - Assets, The Balance Sheet - Liabilities, GB3050 Financial Reporting and Analysis

  20. Earnings announcement lag and non-mandatory disclosure impact on the cost of debt: Hong Kong empirical evidence

    Directory of Open Access Journals (Sweden)

    Achraf Guidara

    2015-02-01

    Full Text Available This paper examines the association between voluntary disclosure, earnings announcement lag and the cost of debt in Hong Kong. The research sample consists of 20 listed companies in the Hong Kong Stock exchange over the period spanning from 2008 to 2011. A disclosure checklist is used to measure the extent of voluntary disclosure in companies ‘annual reports. Earnings announcement lag is proxied by the difference between the end of fiscal year and the publication date of financial statements. Results of this study confirm that voluntary disclosure and earnings announcements lag reduce the cost of debt in Hong Kong. These findings suggest that voluntary disclosures play an essential role in reducing cost of debt in Hong Kong context, and managers tend to disclose in early manner to reduce the information asymmetry between their firm and creditors. These findings may have policy implications for managers since they demonstrate that the extent of voluntary and timely disclosures affect the cost of debt.

  1. 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...

  2. Visual gut punch: persuasion, emotion, and the constitutional meaning of graphic disclosure.

    Science.gov (United States)

    Goodman, Ellen P

    2014-01-01

    The ability of government to "nudge" with information mandates, or merely to inform consumers of risks, is circumscribed by First Amendment interests that have been poorly articulated. New graphic cigarette warning labels supplied courts with the first opportunity to assess the informational interests attending novel forms of product disclosures. The D.C. Circuit enjoined them as unconstitutional, compelled by a narrative that the graphic labels converted government from objective informer to ideological persuader, shouting its warning to manipulate consumer decisions. This interpretation will leave little room for graphic disclosure and is already being used to challenge textual disclosure requirements (such as county-of-origin labeling) as unconstitutional. Graphic warning and the increasing reliance on regulation-by-disclosure present new free speech quandaries related to consumer autonomy, state normativity, and speaker liberty. This Article examines the distinct goals of product disclosure requirements and how those goals may serve to vindicate, or to frustrate, listener interests. I argue that many disclosures, and especially warnings, are necessarily both normative and informative, expressing value along with fact. It is not the existence of a norm that raises constitutional concern but rather the insistence on a controversial norm. Turning to the means of disclosure, this Article examines how emotional and graphic communication might change the constitutional calculus. Using autonomy theory and the communications research on speech processing, I conclude that disclosures do not bypass reason simply by reaching for the heart. If large graphic labels are unconstitutional, it will be because of undue burden on the speaker, not because they are emotionally powerful. This Article makes the following distinct contributions to the compelled commercial speech literature: critiques the leading precedent, Zauderer v. Office of Disciplinary Counsel, from a consumer

  3. 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...

  4. 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.

  5. Some Thoughts on Self-Disclosure.

    Science.gov (United States)

    Richards, Arnold

    2018-04-01

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

  6. One system's journey in creating a disclosure and apology program.

    Science.gov (United States)

    Peto, Randolph R; Tenerowicz, Lynn M; Benjamin, Evan M; Morsi, Deborah S; Burger, Pamela K

    2009-10-01

    Patients experience adverse events more frequently than the public appreciates. A number of health systems have led the movement toward open, prompt, and compassionate disclosure of adverse events. In 2006 Baystate Health (BH) formed a disclosure advisory committee to design and implement an enhanced program to support prompt and skillful disclosure of adverse events. The proposed model for a disclosure and apology program resembled a consultation service, similar to a hospital ethics consultation service. BH hired an outside trainer to teach coaches/facilitators. Emotional support services were formalized and expanded not only for patients and families but also clinicians. THE EXPERIENCE SO FAR: Implementation of a formal disclosure and apology program has placed internal pressure on the organization to more promptly determine causality of adverse events and to respond to patient/family requests for information and/or assistance. Root causes and degree of system culpability are often not clear early after an event and sometimes are debated among the clinical team and the trained coaches/facilitators and risk managers. After a medical error, patients and families expect the organization to make changes to the system to prevent other patients from being harmed by the same mistake. To minimize the chance that patients and families feel that their suffering has been "in vain," health care systems will need to put systems in place to deliver on the promise to reduce the risk of future harm. Some of the challenges in sustaining such a program include the ability to promptly investigate, to accurately determine liability, to communicate empathetically even if unable to meet all patient/family expectations, and to ensure establishment of a just culture.

  7. 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...

  8. 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...

  9. 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

  10. 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...

  11. Teaching Philosophy Statements

    Science.gov (United States)

    Faryadi, Qais

    2015-01-01

    This article examines the rationale for my teaching philosophy. Using a personal perspective, I explain my objectives, mission, and vision in writing my philosophy of teaching statements. This article also creates a road map and reference points for educators who want to write their own teaching philosophy statements to help them make informed…

  12. Determinants and features of voluntary disclosure in the Chinese stock market

    Directory of Open Access Journals (Sweden)

    Yang Lan

    2013-12-01

    Full Text Available This paper offers in-depth analysis of the determinants and features of voluntary disclosure based on information in the annual reports of 1066 Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges. This extensive sample represents about 80% of all public companies in China. Our findings suggest that voluntary disclosure in China is positively related to firm size, leverage, assets-in-place, and return on equity and is negatively related to auditor type and the level of maturity or sophistication of the intermediary and legal environments. We also find some evidence to suggest a quadratic convex association between state ownership and voluntary disclosure. However, our analysis provides no evidence that extensive disclosure benefits public companies in China in the form of a lower cost of equity.

  13. 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...

  14. 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...

  15. 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...

  16. 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

  17. 17 CFR 250.26 - Financial statement and recordkeeping requirements for registered holding companies and...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Financial statement and..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Forms, Procedure and Accounts § 250.26 Financial statement and... to form and content of financial statements; and (2) Shall make and keep current accounts, books and...

  18. 13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

    Science.gov (United States)

    2010-01-01

    ... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

  19. Environmental Financial Information: differences in disclosure levels among Brazilian companies

    Directory of Open Access Journals (Sweden)

    Janaína da Silva Ferreira

    2016-03-01

    Full Text Available Issues related to the environment and sustainability have motivated interests of the academic community and organizations. The current model of society is permeated by excessive production and consumption, which is exacerbating man's relationship with nature. It is a fact that, to subsist, society needs the manufacturing of products and delivery of services, but it is also known that manufacturing products and providing services impact the environment. The impact also differs according to the activity that is developed. In Brazil, Law No. 10.165/2000 determines on the National Environmental Policy and ranks companies according to the environmental impact they cause. This research analyzed the voluntary disclosure of environmental financial information in Brazilian companies, classified into sectors with different environmental impacts. Therefore, we investigated the Standardized Financial Statements of the companies that make up the IBRX-50 index, in its portfolio from May to August 2014, in the years 2011, 2012 and 2013. The measure ranked the environmental financial information, distributing the data into seven categories and 30 subcategories. The most evidenced category relates to environmental investments, with 58% of the information disclosed. The highest amount presented was in the category of environmental liabilities and contingencies, with R$259.84 billion. The results show that there is a difference in the disclosure of environmental financial information compared to the amount of sentences disclosed without the number of subcategories evidenced. The nonparametric test and content analysis showed that, in the years analyzed, companies with high environmental impact disclose more environmental financial information.

  20. 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

  1. Essays on information disclosure and the environment

    Science.gov (United States)

    Mathai, Koshy

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

  2. Opening statements and general statements by delegation

    International Nuclear Information System (INIS)

    1978-01-01

    23 delegations have submitted general reports and statements on the situation and evolution of the nuclear fuel cycle. Each report reflects the particular interests of the country that submitted it. All in all, these reports provide general background information on the subject of the conference

  3. 78 FR 26651 - Notice of Proposed Information Collection; Comment Request: Financial Statement of Corporate...

    Science.gov (United States)

    2013-05-07

    ... Information Collection; Comment Request: Financial Statement of Corporate Application for Cooperative Housing... ``Financial Statement of Corporate Application for Cooperative Housing Mortgage'' form provides HUD with... submission of responses. This Notice also lists the following information: Title of Proposal: Financial...

  4. Compilation Process for the DOD Consolidated Financial Statements for FY 1997

    National Research Council Canada - National Science Library

    1998-01-01

    ... statements beginning in FY 1997. Office of Management and Budget and DoD Guidance on Form and Content of Audited Financial Statements requires that amounts reported in the footnotes be consistent with amounts reported as line items...

  5. Requirements of Clinical Journals for Authors’ Disclosure of Financial and Non-Financial Conflicts of Interest: A Cross Sectional Study

    Science.gov (United States)

    Shawwa, Khaled; Kallas, Romy; Koujanian, Serge; Agarwal, Arnav; Neumann, Ignacio; Alexander, Paul; Tikkinen, Kari A. O.; Guyatt, Gordon; Akl, Elie A.

    2016-01-01

    Importance It is unclear how medical journals address authors’ financial and non-financial conflict of interest (COI). Objective To assess the policies of clinical journals for disclosure of financial and non-financial COI. Methods Cross sectional study that included both review of public documents as well as a simulation of a manuscript submission for the National Library of Medicine’s “core clinical journals”. The study did not involve human subjects. Investigators who abstracted the data, reviewed “instructions for authors” on the journal website and, in order to reflect the actual implementation of the COI disclosure policy, simulated the submission of a manuscript. Two individuals working in duplicate and independently to abstract information using a standardized data abstraction form, resolved disagreements by discussion or with the help of a third person. Results All but one of 117 core clinical journals had a COI policy. All journals required disclosure of financial COI pertaining to the authors and a minority (35%) asked for financial COI disclosure pertaining to the family members or authors' institution (29%). Over half required the disclosure of at least one form of non-financial COI (57%), out of which only two (3%) specifically referred to intellectual COI. Small minorities of journals (17% and 24% respectively) described a potential impact of disclosed COI and of non-disclosure of COI on the editorial process. Conclusion While financial COI disclosure was well defined by the majority of the journals, many did not have clear policies on disclosure of non-financial COI, disclosure of financial COI of family members and institutions of the authors, and effect of disclosed COI or non-disclosure of COI on editorial policies. PMID:27030966

  6. Requirements of Clinical Journals for Authors' Disclosure of Financial and Non-Financial Conflicts of Interest: A Cross Sectional Study.

    Science.gov (United States)

    Shawwa, Khaled; Kallas, Romy; Koujanian, Serge; Agarwal, Arnav; Neumann, Ignacio; Alexander, Paul; Tikkinen, Kari A O; Guyatt, Gordon; Akl, Elie A

    2016-01-01

    It is unclear how medical journals address authors' financial and non-financial conflict of interest (COI). To assess the policies of clinical journals for disclosure of financial and non-financial COI. Cross sectional study that included both review of public documents as well as a simulation of a manuscript submission for the National Library of Medicine's "core clinical journals". The study did not involve human subjects. Investigators who abstracted the data, reviewed "instructions for authors" on the journal website and, in order to reflect the actual implementation of the COI disclosure policy, simulated the submission of a manuscript. Two individuals working in duplicate and independently to abstract information using a standardized data abstraction form, resolved disagreements by discussion or with the help of a third person. All but one of 117 core clinical journals had a COI policy. All journals required disclosure of financial COI pertaining to the authors and a minority (35%) asked for financial COI disclosure pertaining to the family members or authors' institution (29%). Over half required the disclosure of at least one form of non-financial COI (57%), out of which only two (3%) specifically referred to intellectual COI. Small minorities of journals (17% and 24% respectively) described a potential impact of disclosed COI and of non-disclosure of COI on the editorial process. While financial COI disclosure was well defined by the majority of the journals, many did not have clear policies on disclosure of non-financial COI, disclosure of financial COI of family members and institutions of the authors, and effect of disclosed COI or non-disclosure of COI on editorial policies.

  7. ACCOUNTING AND FINANCIAL INFORMATION - THE FOUNDATION OF STRUCTURING FINANCIAL STATEMENTS AND THEIR FUNDAMENTAL ROLE IN CREATING THE DEVELOPMENT STRATEGY OF COMPANIES

    Directory of Open Access Journals (Sweden)

    Igor ZDRAVKOSKI

    2010-12-01

    Full Text Available Scope of the economies of countries and manner of operation in various business entities and institutions creates the amount and importance of information as a whole. Diversity of the structure of information conceives the method and the need for its distribution to those who are interested in it. Hence, the question arises - how to get to the right information? Consumers in order to create their goals and tasks group themselves and search through the pile of information and data for anything that would enable better planning and creating a more secure future. Therefore, accounting managers perceive this very accurately and carefully conceive balance reports by inserting financial data and information that form the bedrock in their future structuring. Namely, the creating of financial statements provides disclosure of accounting and financial information for certain business transactions and actions of the company in a given period.

  8. Hanford Remedial Action Environmental Impact Statement, Richland, Washington. Implementation Plan

    International Nuclear Information System (INIS)

    1995-06-01

    This implementation plan was prepared in compliance in compliance with 10 CFR 1021. It includes the following sections: introduction; purpose and need for departmental action; scope, content, and alternatives for the HRA EIS; public participation process; schedule for preparation of the HRA EIS; anticipated environmental reviews and consultations; and contractor disclosure statement. The following appendices are also included: notice of intent, federal register notice for extension of public scoping period, proposed annotated outline for the draft HRA EIS, summary of final report for the Hanford Future Site Uses Working Group, and summary of comments and responses from the public scoping process

  9. Motivating Factors in Guidance Publications by Ibovespa Companies and Their Conformity to CODIM’s Guideline Statement 04/2008

    Directory of Open Access Journals (Sweden)

    Helio Macedo Neto

    2014-04-01

    Full Text Available As the demand for resources in the national capital market grows, there is a stronger necessity by companies to release result prospects in order to keep or attract new investors. The guidance, a publication of future results, appears in this scenario as a response to this trend. In this perspective, the research investigates probable motivating factors in the publication of guidance by Ibovespa companies, while assessing their response to CODIM’s 04/2008 statement. The investigation comprehended factors related to institutional environments (listing segment at BM&FBovespa and listing of actions in foreign stock exchanges and three groups of interest (suppliers, employees and investors. Qualitative in nature, this exploratory research has used the technique of content analysis. After analyzing the reference forms from 62 companies, it was possible to verify the disclosure of guidances, in 2010, of 26 of them, or 41.9% of the Ibovespa index. The results indicate that the factors analyzed were considered motivational in the evidencing of future result perspectives and the guidance publications, as recommended by the Institutional Theory and the Theory of Stakeholders. These results suggest that the surveyed companies provide information on future estimates to maintain or ensure its legitimacy in the market and towards its stakeholders. However, the content analysis showed that the guidance published by the companies do not meet in a satisfactory way the Statement 04/2008.

  10. 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

  11. 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.

  12. Views of potential research participants on financial conflicts of interest: barriers and opportunities for effective disclosure.

    Science.gov (United States)

    Weinfurt, Kevin P; Friedman, Joëlle Y; Allsbrook, Jennifer S; Dinan, Michaela A; Hall, Mark A; Sugarman, Jeremy

    2006-09-01

    There is little guidance regarding how to disclose researchers' financial interests to potential research participants. To determine what potential research participants want to know about financial interests, their capacity to understand disclosed information and its implications, and the reactions of potential research participants to a proposed disclosure statement. Sixteen focus groups in 3 cities, including 6 groups of healthy adults, 6 groups of adults with mild chronic illness, 1 group of parents of healthy children, 1 group of parents of children with leukemia or brain tumor, 1 group of adults with heart failure, and 1 group of adults with cancer. Focus group discussions covered a range of topics including financial relationships in clinical research, whether people should be told about them, and how they should be told. Audio-recordings of focus groups were transcribed, verified, and coded for analysis. Participants wanted to know about financial interests, whether or not those interests would affect their participation. However, they varied in their desire and ability to understand the nature and implications of financial interests. Whether disclosure was deemed important depended upon the risk of the research. Trust in clinicians was also related to views regarding disclosure. If given the opportunity to ask questions during the consent process, some participants would not have known what to ask; however, after the focus group sessions, participants could identify information they would want to know. Financial interests are important to potential research participants, but obstacles to effective disclosure exist.

  13. Empirical Investigation into the Determinants of Compliance with IFRS 7 Disclosure Requirements

    Directory of Open Access Journals (Sweden)

    Atanasko Atanasovski

    2015-04-01

    Full Text Available The purpose of this paper is to assess the quality of disclosures related to financial instruments provided in annual financial statements of Macedonian listed companies and empirically investigate factors that have the potential to influence the quality of these disclosures in accordance with IFRS 7 requirements. Based on the postulates and the results of the empirical investigations of prior IAS compliance studies I have constructed a disclosure index for each listed company and performed regression analysis with independent variables representing some characteristics of listed companies investigated, such as their size, industry, type of auditor engaged, ownership concentration, profitability and leverage. My regression analysis results supported the conclusion that the level of compliance with IFRS 7 requirements is related to the type of auditor engaged and ownership concentration in investigated companies. The results of my research will contribute the large body of empirical studies on IFRS disclosure and compliance, providing evidence from South- East European Transitional Economy that adopted IFRS as national financial reporting framework.

  14. Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy

    Directory of Open Access Journals (Sweden)

    Chiara Demartini

    2016-08-01

    Full Text Available Disclosure theory argues that better information quality reduces audit risk, by decreasing information asymmetry in the market and consequently, information risk for firms. Extant literature on voluntary disclosure analyzes the relationships between Corporate Social Responsibility (CSR and audit risk, finding that auditors charge lower fees and issue less going concern opinions to firms with good CSR performance. In this study, we test the relationship between intellectual capital disclosure (ICD and audit risk and we assess the effect of ICD and audit risk on audit fees. To do so, we use data from the ESG Asset4 database (Thomson Reuters Datastream on 166 UK and 27 Italian listed firms that issue stand-alone social and intellectual capital statements. The audit risk is measured from both a qualitative and a quantitative perspective. Panel data analysis on 2004–2011 years has been used to test our research hypotheses. Empirical findings from a sample of UK and Italian listed companies show that auditors estimate a lower qualitative risk, albeit a higher quantitative one, for those companies reporting higher ICD scores, compared to those ones with lower disclosure scores on the intellectual capital. Furthermore, we find that reputation risk contributes to the relationship between ICD and audit risk.

  15. Disclosure of information on intellectual capital in Danish IPO prospectuses

    DEFF Research Database (Denmark)

    Bukh, Per Nikolaj; Nielsen, Christian; Gormsen, P.

    2005-01-01

    The purpose of this paper is to examine whether information on intellectual capital (non-financial information on knowledge based resources) is disclosed in Danish IPO prospectuses. Further, to analyse whether this voluntary disclosure has changed in the period from 1999 to 2001 and to analyse what...... do not affect disclosure. The results are interpreted in the light of the increasing importance of disclosing information on value drivers, strategy and intellectual capital to the capital market and constitute a contribution to the ongoing debate on corporate reporting practices. Practical...... implications - Since information on intellectual capital is already disclosed in IPO prospectuses this reporting form can be used as inspiration when an intellectual capital report is developed. The results also indicate that companies and their advisers believe that this type of information is important...

  16. 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 ...

  17. 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…

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 48 CFR 1330.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

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

  3. 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...

  4. Conflict of interest reporting by authors involved in promotion of off-label drug use: an analysis of journal disclosures.

    Science.gov (United States)

    Kesselheim, Aaron S; Wang, Bo; Studdert, David M; Avorn, Jerry

    2012-01-01

    Litigation documents reveal that pharmaceutical companies have paid physicians to promote off-label uses of their products through a number of different avenues. It is unknown whether physicians and scientists who have such conflicts of interest adequately disclose such relationships in the scientific publications they author. We collected whistleblower complaints alleging illegal off-label marketing from the US Department of Justice and other publicly available sources (date range: 1996-2010). We identified physicians and scientists described in the complaints as having financial relationships with defendant manufacturers, then searched Medline for articles they authored in the subsequent three years. We assessed disclosures made in articles related to the off-label use in question, determined the frequency of adequate disclosure statements, and analyzed characteristics of the authors (specialty, author position) and articles (type, connection to off-label use, journal impact factor, citation count/year). We identified 39 conflicted individuals in whistleblower complaints. They published 404 articles related to the drugs at issue in the whistleblower complaints, only 62 (15%) of which contained an adequate disclosure statement. Most articles had no disclosure (43%) or did not mention the pharmaceutical company (40%). Adequate disclosure rates varied significantly by article type, with commentaries less likely to have adequate disclosure compared to articles reporting original studies or trials (adjusted odds ratio [OR] = 0.10, 95%CI = 0.02-0.67, p = 0.02). Over half of the authors (22/39, 56%) made no adequate disclosures in their articles. However, four of six authors with ≥ 25 articles disclosed in about one-third of articles (range: 10/36-8/25 [28%-32%]). One in seven authors identified in whistleblower complaints as involved in off-label marketing activities adequately disclosed their conflict of interest in subsequent journal publications. This is a much

  5. Conflict of interest reporting by authors involved in promotion of off-label drug use: an analysis of journal disclosures.

    Directory of Open Access Journals (Sweden)

    Aaron S Kesselheim

    Full Text Available Litigation documents reveal that pharmaceutical companies have paid physicians to promote off-label uses of their products through a number of different avenues. It is unknown whether physicians and scientists who have such conflicts of interest adequately disclose such relationships in the scientific publications they author.We collected whistleblower complaints alleging illegal off-label marketing from the US Department of Justice and other publicly available sources (date range: 1996-2010. We identified physicians and scientists described in the complaints as having financial relationships with defendant manufacturers, then searched Medline for articles they authored in the subsequent three years. We assessed disclosures made in articles related to the off-label use in question, determined the frequency of adequate disclosure statements, and analyzed characteristics of the authors (specialty, author position and articles (type, connection to off-label use, journal impact factor, citation count/year. We identified 39 conflicted individuals in whistleblower complaints. They published 404 articles related to the drugs at issue in the whistleblower complaints, only 62 (15% of which contained an adequate disclosure statement. Most articles had no disclosure (43% or did not mention the pharmaceutical company (40%. Adequate disclosure rates varied significantly by article type, with commentaries less likely to have adequate disclosure compared to articles reporting original studies or trials (adjusted odds ratio [OR] = 0.10, 95%CI = 0.02-0.67, p = 0.02. Over half of the authors (22/39, 56% made no adequate disclosures in their articles. However, four of six authors with ≥ 25 articles disclosed in about one-third of articles (range: 10/36-8/25 [28%-32%].One in seven authors identified in whistleblower complaints as involved in off-label marketing activities adequately disclosed their conflict of interest in subsequent journal publications. This is

  6. 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.

  7. 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.

  8. 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

  9. 7 CFR 1427.1081 - General statement and administration.

    Science.gov (United States)

    2010-01-01

    ... by the Director, KCCO, or the Director's designee, the financial statement of a parent company, which includes the financial position of a wholly-owned subsidiary, may be used to meet the CCC standards for... Linters,” (2) A current financial statement on Form WA-51, “Financial Statement”, supported by such...

  10. 14 CFR 21.53 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.53 Section 21... CERTIFICATION PROCEDURES FOR PRODUCTS AND PARTS Type Certificates § 21.53 Statement of conformity. Link to an... conformity (FAA Form 317) to the Administrator for each aircraft engine and propeller presented to the...

  11. 7 CFR 4290.1220 - Requirement for RBIC to file financial statements at the time of request for a draw.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... (Short Form), you must: (1) Give the Secretary a financial statement on Form 468 (Short Form), and (2...

  12. Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Pasca Konvergensi IFRS

    Directory of Open Access Journals (Sweden)

    Isna Fauziah

    2016-01-01

    Full Text Available The proportion of independent commissioners and the number of audit committee meeting. Data analysis method used is descriptive analysis method and hypothesis testing. The result in this study showed the average level of mandatory disclosure compliance after convergence of IFRS in statement comprehensive income is 59.73%. The result showed that corporate governance mechanism simultaneously affect the level of compliance with mandatory disclosure after convergence of IFRS. Meanwhile corporate governance mechanism variables that affect compliance are the managerial ownership, institutional ownership and the proportion of independent commissioners. Other variable that no affect is the numbers of audit committee meeting.DOI: 10.15408/ess.v5i2.2349

  13. 75 FR 10862 - 34 Disclosures

    Science.gov (United States)

    2010-03-09

    ... Annual Report shall contain financial statements identical to those required by the Exchange Act and Rule... public and other Federal agencies to comment on proposed and continuing information collections, as... the Department of the Treasury will submit the proposed information collection requirement described...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 13 CFR 108.1220 - Requirement for NMVC Company to file financial statements at the time of request for a draw.

    Science.gov (United States)

    2010-01-01

    ... file financial statements at the time of request for a draw. 108.1220 Section 108.1220 Business Credit... Nmvc Company § 108.1220 Requirement for NMVC Company to file financial statements at the time of... financial statement on Form 468 (Short Form); and (2) File a statement of no material adverse change in your...

  20. 12 CFR Appendix B to Part 37 - Long Form Disclosures

    Science.gov (United States)

    2010-01-01

    ... will not receive a refund. • Use of card or credit line restricted [Applicable if the contract restricts use of card or credit line when customer activates protection] If [PRODUCT NAME] is activated, you will be unable to incur additional charges on the credit card or use the credit line. • Termination of...

  1. The Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report.

    Directory of Open Access Journals (Sweden)

    Eria Nissa Awalia

    2015-07-01

    Full Text Available This research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure.

  2. Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Maíra Melo de Souza

    Full Text Available Abstract The objective of this study is to examine the value relevance of the level of disclosure on business combinations and goodwill recognized by publicly traded Brazilian companies. The research sample is composed of publicly traded Brazilian companies that carried out any type of business combination, as the acquiring entity, between 2010 and 2013, yielding a total sample of 202 observations. To measure the disclosure level of each, a metric was created based on CPC-15 R1 (2011 to examine certain disclosure items in order to render a greater level of detail. Data collection was carried out using the footnotes to the annual consolidated standardized financial statements (DFPs available from the São Paulo Stock Exchange (BM&FBOVESPA website. The results revealed that disclosure levels for business combinations are positively and significantly associated with the stock price of the companies analyzed. As to the recognition of goodwill during business combinations, despite the fact that it represents a significant share of the value of the transactions, no statistical significance explaining stock price behavior was found. It also bears mentioning that the average level of disclosure identified in the explanatory notes in the sample was very low, indicating that companies need to improve when it comes to transparency of information.

  3. FASB statement 121 and other accounting issues affecting reserves reporting; CD-ROM ed.

    Energy Technology Data Exchange (ETDEWEB)

    Rowden, K R [Currie Coopers and Lybrand, Toronto, ON (Canada)

    1996-03-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized.

  4. Friendship at work and error disclosure

    Directory of Open Access Journals (Sweden)

    Hsiao-Yen Mao

    2017-10-01

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

  5. 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.

  6. 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…

  7. Perceptions and Experiences about Self-Disclosure of HIV Status among Adolescents with Perinatal Acquired HIV in Poor-Resourced Communities in South Africa.

    Science.gov (United States)

    Madiba, Sphiwe; Mokgatle, Mathildah

    2016-01-01

    Background. There is limited research on the disclosure experiences of adolescents with perinatal acquired HIV (PAH). The study explores how adolescents with PAH experience living with HIV and examined their perceptions and experiences regarding disclosure and onward self-disclosure to friends and sexual partners. Methods. Thematic analysis was used to analyze in-depth interviews conducted with 37 adolescents. Findings. Adolescents received disclosure about their status at mean age of 12 years. They perceived disclosure as necessary and appreciated the truthful communication they received. Adolescents have learned to accept and live with HIV, and they desired to be healthy and normal like other people. After receiving disclosure, they found their treatment meaningful, and they adhered to medication. However, they also expressed a strong message that their HIV status was truly their secret and that self-disclosure to others will take the feeling of being normal away from them because they will be treated differently. Conclusion. Adolescents maintained secrecy in order to be accepted by their peers but also to protect themselves from stigma and isolation. Given that adolescents want to be informed of their HIV status but desire controlling self-disclosure of their HIV status, these should form the basis for development of disclosure interventions.

  8. Perceptions and Experiences about Self-Disclosure of HIV Status among Adolescents with Perinatal Acquired HIV in Poor-Resourced Communities in South Africa

    Directory of Open Access Journals (Sweden)

    Sphiwe Madiba

    2016-01-01

    Full Text Available Background. There is limited research on the disclosure experiences of adolescents with perinatal acquired HIV (PAH. The study explores how adolescents with PAH experience living with HIV and examined their perceptions and experiences regarding disclosure and onward self-disclosure to friends and sexual partners. Methods. Thematic analysis was used to analyze in-depth interviews conducted with 37 adolescents. Findings. Adolescents received disclosure about their status at mean age of 12 years. They perceived disclosure as necessary and appreciated the truthful communication they received. Adolescents have learned to accept and live with HIV, and they desired to be healthy and normal like other people. After receiving disclosure, they found their treatment meaningful, and they adhered to medication. However, they also expressed a strong message that their HIV status was truly their secret and that self-disclosure to others will take the feeling of being normal away from them because they will be treated differently. Conclusion. Adolescents maintained secrecy in order to be accepted by their peers but also to protect themselves from stigma and isolation. Given that adolescents want to be informed of their HIV status but desire controlling self-disclosure of their HIV status, these should form the basis for development of disclosure interventions.

  9. 17 CFR 210.2-04 - Examination of financial statements of persons other than the registrant.

    Science.gov (United States)

    2010-04-01

    ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-04 Examination of financial statements of persons other than the registrant. If a registrant is required to file financial statements of any other person, such...

  10. 17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

    Science.gov (United States)

    2010-04-01

    ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

  11. 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.

  12. Disclosure of Financial Conflicts of Interest in Plastic and Reconstructive Surgery.

    Science.gov (United States)

    Luce, Edward A; Jackman, Carye A

    2017-09-01

    Recent articles in the scientific literature have expressed concerns about financial conflicts of interest in the profession of medicine in general and the specialty of plastic surgery in particular. Disclosure of financial ties to industry has been regarded as an address of a possible bias. The policies of medical journals places responsibility on authors for self-reporting of financial conflicts of interest, yet underreporting of conflicts of interest has occurred. The investigative hypothesis was that authors in the plastic surgery literature, in particular, Plastic and Reconstructive Surgery, underreported financial conflicts of interest. A review of articles published in Plastic and Reconstructive Surgery from July of 2015 through April of 2016 for author disclosures was accomplished. The disclosure statements were compared to the information available in the Open Payments database for 2015. The lack of disclosure on the part of an author, when present, was individually examined for relevance of the corporate conflicts of interest to the subject matter of the involved article. A total of 302 articles authored by 1262 individuals were reviewed. One hundred thirty-nine (45.5 percent) had neither a disclosed nor an actual conflict of interest. In 61 articles (20.2 percent), one or more authors disclosed; 105 articles (34.8 percent) did not provide disclosure of a financial conflict of interest. In assessment of relevance, 10 undisclosed conflicts of interest (9.5 percent) were determined relevant, and one-third of that total were non-plastic surgeons. Nondisclosure of financial conflicts of interest is common, but only a small minority pose a potential for harm from bias.

  13. 12 CFR 989.4 - Requirement for voluntary bank disclosure.

    Science.gov (United States)

    2010-01-01

    ....4 Section 989.4 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL... form and content with the financial statements presented in the combined Bank System annual or quarterly financial reports prepared and issued by the Office of Finance . [63 FR 39704, July 24, 1998...

  14. Relational mobility explains between- and within-culture differences in self-disclosure to close friends.

    Science.gov (United States)

    Schug, Joanna; Yuki, Masaki; Maddux, William

    2010-10-01

    In the current research, we tested a novel explanation for previously demonstrated findings that East Asians disclose less personal information to other people than do Westerners. We propose that both between- and within-culture differences in self-disclosure to close friends may be explained by the construct of relational mobility, the general degree to which individuals in a society have opportunities to form new relationships and terminate old ones. In Study 1, we found that cross-cultural differences (Japan vs. United States) in self-disclosure to a close friend were mediated by individuals' perceptions of relational mobility. In Study 2, two separate measures of relational mobility predicted self-disclosure within a single culture (Japan), and this relationship was mediated by the motivation to engage in self-disclosure to strengthen personal relationships. We conclude that societies and social contexts higher in relational mobility (in which relationships can be formed and dissolved relatively easily) produce stronger incentives for self-disclosure as a social-commitment device.

  15. 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...

  16. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

    A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

  17. 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...

  18. 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...

  19. 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...

  20. 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,...

  1. 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...

  2. 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.

  3. THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

    OpenAIRE

    Harold Fletcher; Thomas Ulrich

    2010-01-01

    This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with which mitigates their anxiety and enhances their understanding, (2) are better able to understand the logic of the statement of cash flows and the relationships that exist between it and the income stat...

  4. Functions of Case Statements in the Kazakh Text

    Directory of Open Access Journals (Sweden)

    Almagul S. Adilova

    2013-01-01

    Full Text Available The article deals with the functioning of universally decisional or foreign statements. Foreign precedent statements in Kazakh texts are used in canonic and modified forms and fulfill connotative, text-forming, informative functions. These quotations, having lost connection with their context not always preserve perception invariant due to the diversity of linguistic competence and cognitive basis of an author or a reader

  5. 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

  6. 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...

  7. 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...

  8. Self-disclosure of breast cancer diagnosis by Iranian women to friends and colleagues.

    Science.gov (United States)

    Najmabadi, Khadijeh Mirzaii; Azarkish, Fatemeh; Latifnejadroudsari, Robab; Shandiz, Fatemeh Homaei; Aledavood, Seyed Amir; Kermani, Ali Taghizadeh; Esmaily, Habib Ollah

    2014-01-01

    Breast cancer (BC) is the most common form of cancer in Iranian women, and it remains a major health problem. An increasing number of young women are being diagnosed with BC, and therefore, there is an increasing likelihood that more women will survive breast cancer for many years. Many opine that self-disclosure of BC diagnosis is important because talking about cancer helps people to make sense of their experiences; in fact, self-disclosure appears to play an important role in many health outcomes. However, this has not yet been studied in BC patients in Iran. Therefore, this study aimed to explore the status of self-disclosure of BC diagnosis by Iranian women to friends and colleagues. All BC records for 2001-2011 of employed women were studied at five hospitals in Mashhad. Data about the self-disclosure of BC diagnosis were gathered through telephone interviews, and the participants filled out a questionnaire about their status of self-disclosure of BC diagnosis to various groups of people. The mean age of employed women at the time of diagnosis was 44.3 ± 6.7 years. Over 60% self-disclosed to work colleagues and over 90% to bosses/managers. Seventy per cent reported that they had support from their family and husband's family, while 95% reported that they had support from parents, siblings, children and friends. Most employed women self-disclosed freely to family, friends, colleagues and bosses/managers. Apparently, self-disclosure of breast cancer diagnosis may have negative effects at work. About half of patients reported that they had support from family, managers and colleagues; however, for nearly 28% of employed women, disclosure had less positive effects. In particular, it altered their perception of others, produced difficulties with work and family and diminished closeness with the people who were told. However, the stigma of BC is far less than it once was.

  9. 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.

  10. 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.

  11. 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.

  12. Be Vigilant on Financial Statements.

    Science.gov (United States)

    Freed, DeBow

    2002-01-01

    Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

  13. Corporate Information Management Financial Statements

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1995-01-01

    The audit objective was to determine whether the OASD(C31) methods for preparing FY 1996 CIM, general purpose financial statements will result in auditable and complete general purpose financial statements...

  14. Understanding financial statements.

    Science.gov (United States)

    Tarantino, D P

    2001-01-01

    In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.

  15. Sustainability Statement and Policy

    Science.gov (United States)

    Journal of Education for Sustainable Development, 2009

    2009-01-01

    This article presents nine resources that focus on environmental education and sustainability. These include: (1) "Sustainability Statement and Policy," Dalhousie University, Nova Scotia, Canada, 2009, which is available at http://office.sustainability.dal.ca/Governance; (2) "Climate Literacy: The Essential Principles of Climate…

  16. European Respiratory Society statement

    DEFF Research Database (Denmark)

    Miravitlles, Marc; Dirksen, Asger; Ferrarotti, Ilaria

    2017-01-01

    lung disease. A large proportion of individuals affected remain undiagnosed and therefore without access to appropriate care and treatment.The most recent international statement on AATD was published by the American Thoracic Society and the European Respiratory Society in 2003. Since then there has...

  17. Statement on Plagiarism

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 13; Issue 5. Statement on Plagiarism. S Mahadevan N Mukunda. Editorial Volume 13 Issue 5 May 2008 pp 403-404. Fulltext. Click here to view fulltext PDF. Permanent link: https://www.ias.ac.in/article/fulltext/reso/013/05/0403-0404. Author Affiliations.

  18. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  19. Consolidated financial statements

    OpenAIRE

    Blaha, Miroslav

    2010-01-01

    This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.

  20. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

    This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...

  1. The financial techniques for the determination of fair value, their application in the financial statements and the possible repercussions for the companies

    Directory of Open Access Journals (Sweden)

    Blanca Iris Vega Castro

    2014-10-01

    Full Text Available This paper examines recent international accounting standards, issued by the IASB and FASB, which refer to the measurement and disclosure of fair value. We identify measurement techniques and approaches applied by companies in different countries.We also analyze the application of measurement criteria and approaches recently suggested for determining fair value in financial statements and the possible implications for businesses.

  2. The financial techniques for the determination of fair value, their application in the financial statements and the possible repercussions for the companies

    OpenAIRE

    Blanca Iris Vega Castro; Pedro González Cerrud

    2014-01-01

    This paper examines recent international accounting standards, issued by the IASB and FASB, which refer to the measurement and disclosure of fair value. We identify measurement techniques and approaches applied by companies in different countries.We also analyze the application of measurement criteria and approaches recently suggested for determining fair value in financial statements and the possible implications for businesses.

  3. Internal Controls and Compliance with Laws and Regulations for the DOD Military Retirement Trust Fund Financial Statements for FY 1995

    National Research Council Canada - National Science Library

    1996-01-01

    ... No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we assessed the internal controls and compliance with laws and regulations related to the financial statements...

  4. Internal Controls and Compliance with Laws and Regulations for the DOD Military Retirement Trust Fund Financial Statements for FY 1996

    National Research Council Canada - National Science Library

    Lane, F

    1997-01-01

    ... No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we assessed the internal controls and compliance with laws and regulations related to the financial statements...

  5. Internal Controls and Compliance With Laws and Regulations for the Defense Business Operations Fund Consolidated Financial Statements for FY 1995

    National Research Council Canada - National Science Library

    Lane, Frederick

    1996-01-01

    ... No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were free of material error...

  6. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  7. 76 FR 20365 - Notice of Proposed Information Collection: Comment Request; Interstate Land Sales Full Disclosure...

    Science.gov (United States)

    2011-04-12

    ... Information Collection: Comment Request; Interstate Land Sales Full Disclosure Requirements AGENCY: Office of... Sales, Housing and Urban Development, 451 7th Street, SW., Washington, DC 20410, telephone (202) 708... techniques or other forms of information technology, e.g., permitting electronic submission of responses...

  8. 12 CFR 230.11 - Additional disclosure requirements for overdraft services.

    Science.gov (United States)

    2010-01-01

    ...), using a format substantially similar to Sample Form B-10 in Appendix B to this part. (b) Advertising... advertising disclosures. Paragraph (b)(1) of this section does not apply to: (i) An advertisement promoting a... consumer-initiated inquiry for purposes of this paragraph; (iii) An advertisement made through broadcast or...

  9. 45 CFR 164.508 - Uses and disclosures for which an authorization is required.

    Science.gov (United States)

    2010-10-01

    ... is in the form of: (A) A face-to-face communication made by a covered entity to an individual; or (B... must obtain an authorization for any use or disclosure of psychotherapy notes, except: (i) To carry out... which students, trainees, or practitioners in mental health learn under supervision to practice or...

  10. Instructor Strategies for Responding to Disclosures of Gender-Based Violence on Campus

    Science.gov (United States)

    Root, Jennifer L.; Godderis, Rebecca

    2016-01-01

    While increasing attention has been paid to the issue of sexual violence (SV) on university and college campuses, there is a paucity of research about how post-secondary instructors should respond to student disclosures of SV and other forms of gender-based violence (GBV). The limited amount of evidence suggests instructors who receive disclosures…

  11. 75 FR 39914 - Proposed Information Collection; Comment Request; Conflict of Interest Disclosure for Nonfederal...

    Science.gov (United States)

    2010-07-13

    ... Collection; Comment Request; Conflict of Interest Disclosure for Nonfederal Government Individuals Who Are... interest'' means any financial or other interest which conflicts with the service of the individual because... conflicts and other interests that could impair objectivity or create an unfair advantage. One form is for...

  12. 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…

  13. 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.

  14. Practical and ethical considerations for using social media in community consultation and public disclosure activities.

    Science.gov (United States)

    Galbraith, Kyle L

    2014-10-01

    Social media are becoming increasingly integrated into both the clinical and the research dimensions of emergency medicine. They can provide methods for sharing crucial information to targeted individuals or groups in a rapid fashion. As a result, investigators conducting emergency research under the exception from prospective informed consent requirements are beginning to turn to social media platforms as they engage in required community consultation and public disclosure activities before their research begins. At present, there are limited data regarding how effectively social media have been used for performing those consultation and disclosure activities. This article offers investigators four specific areas to consider before using social media in consultation and outreach efforts. First, understand the forms of outreach social media platforms can provide. Second, recognize how those outreach methods relate to the specific goals of community consultation and public disclosure. Third, consider whether or not the intended audiences of community consultation and public disclosure will be available via social media. Finally, think about how social media outreach efforts will be measured and assessed before consultation and disclosure activities are under way. © 2014 by the Society for Academic Emergency Medicine.

  15. The Determinants of Voluntary Risk Disclosures: The Case of Shariah Compliant Companies in Malaysia

    Directory of Open Access Journals (Sweden)

    Rosli Nurul Fida

    2017-01-01

    Full Text Available Risk reporting is essential in notifying investors on how companies manage the risks they engage in. Even though companies nowadays release information through press releases, corporate websites, and other forms of communications, they still have to disclose more information in their annual reports. The objective of this study is to examine the determinants of voluntary risk disclosures of Shariah compliant companies (ShCCs in Malaysia, focusing on the religiosity factor and the ownership structure. A quantitative analysis using secondary data was employed as a method to assess the annual reports of 116 Shariah compliant companies in Malaysia for the financial years of 2012 and 2013. The findings of this study reveal that the voluntary risk disclosures in ShCCs on average are not more than sixty per cent. This study indicates no relationship between the religiosity of board members and directors’ ownership to the level of voluntary risk disclosure. More importantly, this study finds the relationship between the existence of government ownership and voluntary risk disclosure in ShCCs. The study adds value to the current body of knowledge in voluntary risk disclosures and suggests the importance of risk management information in the annual reports of ShCCs as Malaysia grows as a leading country in the Islamic economy.

  16. 76 FR 33002 - Agency Forms Submitted for OMB Review, Request for Comments

    Science.gov (United States)

    2011-06-07

    ... OMB control number of the ICR. For proper consideration of your comments, it is best if the RRB and... collection: Financial Disclosure Statement; OMB 3220-0127. Under Section 10 of the Railroad Retirement Act... recovery would cause financial hardship. The regulations for the recovery and waiver of erroneous payments...

  17. 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).

  18. 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.

  19. Immediate therapist self-disclosure bolsters the effect of brief integrative psychotherapy on psychiatric symptoms and the perceptions of therapists: A randomized clinical trial.

    Science.gov (United States)

    Ziv-Beiman, Sharon; Keinan, Giora; Livneh, Elad; Malone, Patrick S; Shahar, Golan

    2017-09-01

    We report a first randomized clinical trial examining the effect of immediate and non-immediate therapist self-disclosure in the context of a brief integrative psychotherapy for mild to moderate distress. A total of 86 patients with mild to moderate forms of distress were randomly divided into three 12-session integrative psychotherapy conditions based primarily on [Hill, C. E. (2009). Helping skills: Facilitating, exploration, insight, and action (3rd ed.). Washington, DC: American Psychological Association.] three-stage model. Therapists trained in this treatment modality were instructed to use either immediate self-disclosure (expressing feelings towards the patient/treatment/therapeutic relationship) or non-immediate self-disclosure (expressing personal or factual information regarding the therapist's life outside the treatment). In the comparison condition, the therapists were instructed to refrain from self-disclosure altogether. Immediate therapist self-disclosure reduced psychiatric symptoms among patients with elevated pretreatment symptoms (as assessed by the Brief Symptoms Inventory) and bolstered a favorable perception of the therapist. Therapists in both the immediate and non-immediate self-disclosure group evaluated themselves more favorably than their counterparts in the non-disclosure group. Therapist self-disclosure, particularly of the immediate type, might enhance the effect of brief integrative treatment on psychiatric symptoms of high symptomatic patients and contribute to favorable perception of therapists.

  20. Translation of Financial Statements

    OpenAIRE

    Dalthan Simas; Otavio De Medeiros

    2005-01-01

    This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g. the Temporal and the Closing- rate Methods, as far as those methods are embodied in accounting standards which have been either recommended or adopted by countries such as the UK and US. We conclude that with regard to changing prices, General Price L...

  1. Python Switch Statement

    Directory of Open Access Journals (Sweden)

    2008-06-01

    Full Text Available The Python programming language does not have a built in switch/case control structure as found in many other high level programming languages. It is thought by some that this is a deficiency in the language, and the control structure should be added. This paper demonstrates that not only is the control structure not needed, but that the methods available in Python are more expressive than built in case statements in other high level languages.

  2. 2004 Power marketing program final EIS - final environmental impact statement. Volume 2 - appendices

    International Nuclear Information System (INIS)

    1997-02-01

    This volume contains appendices to the Final Environmental Impact Statement (FEIS) for the Power Marketing Program proposal of the Western Area Power Administration. The FEIS identified peaking power scheduling as the environmentally preferred alternative, and presented the analysis of alternatives and environmental impacts. Sixteen appendices to the FEIS are included in this document. The appendices are: Statutory and Legal Framework; Sierra Nevada Region Customer Groups and Economic Regions; Renewable Technology Cost Information Matrix; Hydrological Assumptions; Recreation Resources; Archaeological and Historical Resources; Incremental Power Resources; Air Quality Regulatory Structure; Energy Generation; Stage Contents Relationships for Regulating Reservoirs; Power Costs; Socioeconomic Impacts; Projected Air Resource Impacts; Land use, Water Quality, and Solid Waste Impact Factors; Draft Environmental Impact Statement Comments and Responses, and Contractor Disclosure Statements. 21 figs., 24 tabs

  3. 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...

  4. 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.

  5. 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...

  6. 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

  7. 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

  8. 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...

  9. Teaching Form as Form

    DEFF Research Database (Denmark)

    Keiding, Tina Bering

    2012-01-01

    understanding of form per se, or, to use an expression from this text, of form as form. This challenge can be reduced to one question: how can design teaching support students in achieving not only the ability to recognize and describe different form-related concepts in existing design (i.e. analytical...

  10. 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.

  11. 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.

  12. 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).

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 4 CFR 83.6 - Accounting of certain disclosures.

    Science.gov (United States)

    2010-01-01

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

  18. 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 ...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 22 CFR 1101.10 - Accounting for disclosures.

    Science.gov (United States)

    2010-04-01

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

  7. 43 CFR 2.57 - Accounting for disclosures.

    Science.gov (United States)

    2010-10-01

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

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 39 CFR 10.4 - Financial disclosure reports.

    Science.gov (United States)

    2010-07-01

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

  1. 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.

  2. 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

  3. 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.

  4. Perceptions of the Invention Disclosure Process at a Federal Laboratory after the America Invents Act of 2011

    Science.gov (United States)

    Rice-Moore, Sharla V.

    The America Invents Act of 2011 reformed the patent process in the United States. This study focused on the effect of one provision which allows the first inventor to file the application of patent to become the owner of the intellectual property. Prior to this, the Patent and Trademark Act of 1980 allowed small businesses, universities, and non-profit institutions to pursue ownership of intellectual property developed from federally funded research. The new regulations could influence government employees' disclosure of invention and new technology. There is limited research on the disclosure of technology process for government employees. This study examined 1,389 invention disclosure forms from March 2009 to March 2015 during three phases of the law: before it was signed, before the implementation of the first inventor to file provision in 2013, and after full enactment. The reported State of Development showed significant changes prior to implementation for large companies. The findings reveal disclosures were filed at an earlier stage of development, but no change was noted in the significance of the technology. A survey was also distributed using the framework of Organizational Justice theory. The results showed the disclosure reporting process was fair and unbiased. The research supports the efforts of management to keep employees informed about the disclosure process and the importance of technology transfer of government developed innovation. Key words: America Invents Act, Organizational Justice, patent process.

  5. Dispositional pathways to trust: Self-esteem and agreeableness interact to predict trust and negative emotional disclosure.

    Science.gov (United States)

    McCarthy, Megan H; Wood, Joanne V; Holmes, John G

    2017-07-01

    Expressing our innermost thoughts and feelings is critical to the development of intimacy (Reis & Shaver, 1988), but also risks negative evaluation and rejection. Past research suggests that people with high self-esteem are more expressive and self-disclosing because they trust that others care for them and will not reject them (Gaucher et al., 2012). However, feeling good about oneself may not always be enough; disclosure may also depend on how we feel about other people. Drawing on the principles of risk regulation theory (Murray et al., 2006), we propose that agreeableness-a trait that refers to the positivity of interpersonal motivations and behaviors-is a key determinant of trust in a partner's caring and responsiveness, and may work in conjunction with self-esteem to predict disclosure. We examined this possibility by exploring how both self-esteem and agreeableness predict a particularly risky and intimate form of self-disclosure, the disclosure of emotional distress. In 6 studies using correlational, partner-report, and experimental methods, we demonstrate that self-esteem and agreeableness interact to predict disclosure: People who are high in both self-esteem and agreeableness show higher emotional disclosure. We also found evidence that trust mediates this effect. People high in self-esteem and agreeableness are most self-revealing, it seems, because they are especially trusting of their partners' caring. Self-esteem and agreeableness were particularly important for the disclosure of vulnerable emotions (i.e., sadness; Study 5) and disclosures that were especially risky (Study 6). These findings illustrate how dispositional variables can work together to explain behavior in close relationships. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  6. Informational Capacity of the Financial Statements of Brazilian Banks: An Analysis from the Perspective of Liquidity Risk

    Directory of Open Access Journals (Sweden)

    Orleans Silva Martins

    2012-12-01

    Full Text Available This study aims to analyze the financial statements of Brazilian banks, from the perspective of liquidity risk by exploring whether the Statements of Cash Flows and Notes to these companies meet the requirements concerning the dissemination of liquidity risk demands by IFRS 7 and the principles of the Basel Committee. Additionally, we investigated whether the coefficients of box cover these companies, calculated from the DFC, show some respect to compliance with those requirements. For that, was raised a theoretical framework about liquidity and liquidity risk, and the role of DFC and Notes before the disclosure of information relating to liquidity. Accordingly, an exploratory study was conducted with the 28 companies that comprise the Banks segment of the BM&F Bovespa, through its financial statements for the year 2009. The main results indicate a low capacity of these informative statements about the situation and liquidity risk, given that only 60.71% of the requirements contained in the standards were met. Still, we conclude that the mere fact that it has good cash coverage ratios is not a necessary condition to be among the companies that meet the disclosure requirements of the situation and liquidity risk, or vice versa. Thus, even when companies have good liquidity indicators, the information required by the IASB and the BCBS has not been disclosed in its financial statements.

  7. 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...

  8. 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...

  9. Economic values and corporate financial statements.

    Science.gov (United States)

    Magness, Vanessa

    2003-07-01

    Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of "sustainable development," efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.

  10. 75 FR 67164 - Proposed Collection; Comment Request for Form 8886-T

    Science.gov (United States)

    2010-11-01

    ... comments concerning Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter... consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal Revenue Service, Room 6129... through the Internet at [email protected] . SUPPLEMENTARY INFORMATION: Title: Disclosure by Tax...

  11. 7 CFR 1212.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1212.51 Section 1212.51... statements. (a) The Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be limited to, a balance sheet, income statement...

  12. 7 CFR 3052.310 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

  13. 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.

  14. 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.

  15. 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.

  16. Presentation of Consolidated Statement of Cash Flows under IAS 7, Statement of Cash Flows

    OpenAIRE

    Calota Traian-Ovidiu; Tănase Alin-Eliodor

    2013-01-01

    The consolidated financial statements must includ a specific statement, regarding cash flows from all activities of the entity, called „consolidated statement of cash flow”. Information for preparing cash flow statements can be found in all other components of the financial statements, such as financial position, statement of comprehensive income and statement of changes in equity. The cash flow statement shall report cash flows during the period classified by operating, investing and financi...

  17. EU Universities’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Liudmila Arcimaviciene

    2015-04-01

    Full Text Available In the last 10 years, a highly productive space of metaphor analysis has been established in the discourse studies of media, politics, business, and education. In the theoretical framework of Conceptual Metaphor Theory and Critical Discourse Analysis, the restored metaphorical patterns are especially valued for their implied ideological value as realized both conceptually and linguistically. By using the analytical framework of Critical Metaphor Analysis and procedurally employing Pragglejaz Group’s Metaphor Identification Procedure, this study aims at analyzing the implied value of the evoked metaphors in the mission statements of the first 20 European Universities, according to the Webometrics ranking. In this article, it is proposed that Universities’ mission statements are based on the positive evaluation of the COMMERCE metaphor, which does not fully correlate with the ideological framework of sustainability education but is rather oriented toward consumerism in both education and society. Despite this overall trend, there are some traceable features of the conceptualization reflecting the sustainability approach to higher education, as related to freedom of speech, tolerance, and environmental concerns. Nonetheless, these are suppressed by the metaphoric usages evoking traditional dogmas of the conservative ideology grounded in the concepts of the transactional approach to relationship, competitiveness for superiority, the importance of self-interest and strength, and quantifiable quality.

  18. 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.

  19. 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...

  20. 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…

  1. 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...

  2. 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...

  3. 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.

  4. 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.

  5. 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

  6. 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…

  7. 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...

  8. 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

  9. 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...

  10. 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

  11. 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

  12. 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

  13. 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

  14. 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...

  15. 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....

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

    Science.gov (United States)

    Martinez, Larry R; Hebl, Michelle R

    2016-04-01

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

  17. The Trend of CSR Disclosures and the Role of Corporate Governance Attributes: The Case of Shari'ah Compliant Companies in Malaysia

    Directory of Open Access Journals (Sweden)

    Abdifatah Ahmed Haji

    2012-12-01

    Full Text Available This study examines the trend of corporate social responsibility (CSR disclosures and the role of corporate governance attributes in the CSR disclosures of Shari’ah compliant companies (ShCCs in Malaysia for the years 2006 and 2009, a period which corresponds before and after a plethora of significant changes in Malaysia, encompassing the recent financial crisis and policy changes in the form of corporate governance restructuring. Using a CSR disclosure checklist, the extent and quality of CSR discourses of a sample of 76 ShCCs was examined. The results indicate that the extent and quality of CSR disclosures by the ShCCs is in overall low. However, there was a significant increasing trend in both the extent and quality of the CSR disclosures by the ShCCs over time. results of this study offer a number of practical implications. First, whilst the findings reveal a significant increasing trend of CSR information subsequent to the policy changes and the recent financial crisis, the CSR information was however not systematically provided, with most of the disclosures being stated in a narrative form. Hence, the policy makers in Malaysia may want to re-enforce the mandatory requirement of CSR information and provide a detailed CSR framework for the companies to follow such as "what" and "how" the CSR information should be disclosed. Second, the role of corporate governance attributes in the social disclosures of the ShCCs did not improve following the revised code, perhaps due to the unfolding recent global financial turmoil which may have undermined the effectiveness of the corporate governance attributes. Finally, this study offers the first empirical study to have assessed the trend of CSR disclosures and the role of governance attributes in CSR disclosure practices by the ShCCs.

  18. Reading and understanding financial statements.

    Science.gov (United States)

    White, Joseph P

    2005-01-01

    Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.

  19. Reading and understanding employee benefit plan financial statements.

    Science.gov (United States)

    Lee, David C; Van Sertima, Michael A

    2004-03-01

    If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.

  20. Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

    Directory of Open Access Journals (Sweden)

    Boll Karen

    2015-12-01

    Full Text Available 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-were informed about businesses’ lack of value-added tax (VAT registration. Our approach to the case is twofold: First, the article lays out a legal analysis of the disclosure practice, and second, the article presents an organizational analysis of why the practice was initiated. The analyses show that using 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.

  1. Usage of internal statements in making consolidated financial statement

    Directory of Open Access Journals (Sweden)

    V.N. Herman

    2016-12-01

    Full Text Available The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.

  2. Statement on virginity testing.

    Science.gov (United States)

    2015-07-01

    Virginity testing (virginity examination) is a gynecological examination that is intended to correlate the status and appearance of the hymen with previous sexual contact to determine whether a female has had or is habituated to sexual intercourse. Virginity examinations are practiced in many countries, often forcibly, including in detention places; on women who allege rape or are accused of prostitution; and as part of public or social policies to control sexuality. The Independent Forensic Expert Group (IFEG) - thirty-five preeminent independent forensic experts from eighteen countries specialized in evaluating and documenting the physical and psychological effects of torture and ill-treatment - released a statement on the practice in December 2014. In its statement, the IFEG outlines the physical and psychological effects of forcibly conducting virginity examinations on females based on its collective experience. The Group assesses whether, based on the effects, forcibly conducted virginity examinations constitute cruel, inhuman, or degrading treatment or torture. Finally, the IFEG addresses the medical interpretation, relevance, and ethical implications of such examinations. The IFEG concludes that virginity examinations are medically unreliable and have no clinical or scientific value. These examinations are inherently discriminatory and, in almost all instances, when conducted forcibly, result in significant physical and mental pain and suffering, thereby constituting cruel, inhuman and degrading treatment or torture. When virginity examinations are forcibly conducted and involve vaginal penetration, the examination should be considered as sexual assault and rape. Involvement of health professionals in these examinations violates the basic standards and ethics of the professions. Copyright © 2015 Torture. Published by Elsevier Ltd.. All rights reserved.

  3. 32 CFR 761.19 - Forms.

    Science.gov (United States)

    2010-07-01

    ... authorizations as indicated: (a) Application. Statement of Personal History (Form DD 398, Stock Number 0102-004... authorization to enter ________ granted by (issuing activity) on ____ is hereby revoked effective this date...

  4. Collecting the tax on Income from Investments and Income Statement

    OpenAIRE

    Raluca Andreea MIHALACHE

    2015-01-01

    Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...

  5. 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).

  6. 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.

  7. 28 CFR 2.37 - Disclosure of information concerning parolees; Statement of policy.

    Science.gov (United States)

    2010-07-01

    ...) pursuant to a request under 18 U.S.C. 4203(e). (c) Information deemed to be “public sector” information may be disclosed to third parties without the consent of the file subject. Public sector information...

  8. 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.

  9. 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.

  10. 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

  11. 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.

  12. 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....

  13. 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

  14. 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.

  15. Relational Mobility Explains Between- and Within-Culture Differences in Self-Disclosure to Close Friends

    OpenAIRE

    Schug, Joanna; Yuki, Masaki; Maddux, William W.

    2010-01-01

    The current research proposes a novel explanation for previously demonstrated findings that East Asians disclose less personal information to others than do Westerners. We propose that both between- and within-culture differences in self-disclosure toward close friends may be explained by the construct of "relational mobility" - the general degree to which individuals in the society have the opportunities to form new and terminate old relationships. In Study 1, we found that cross-cultural di...

  16. The Determinants of Voluntary Risk Disclosures: The Case of Shariah Compliant Companies in Malaysia

    OpenAIRE

    Rosli Nurul Fida; Mohammed Nor Farizal; Sanusi Zuraidah Mohd

    2017-01-01

    Risk reporting is essential in notifying investors on how companies manage the risks they engage in. Even though companies nowadays release information through press releases, corporate websites, and other forms of communications, they still have to disclose more information in their annual reports. The objective of this study is to examine the determinants of voluntary risk disclosures of Shariah compliant companies (ShCCs) in Malaysia, focusing on the religiosity factor and the ownership st...

  17. Women on the corporate board of directors and corporate sustainability disclosure

    Directory of Open Access Journals (Sweden)

    Emeldah M. Modiba

    2017-09-01

    Full Text Available This research examined whether an improved participation of women in the board of directors has any relationship with sustainability disclosure. Accordingly, the objective of this research was to examine the relationship between the number of women on the board of directors and social investment disclosure and energy disclosure in the sample of companies. The paper used a quantitative approach and data were collected from the archives of sustainability reports of five companies that formed the sample. The panel-data regression analysis was used in data arrangement. Five sample of companies over five years produced a (5 x 5 panel resulting in 25 observations. Data was tested at an alpha of 0.05. Results from all the analysis showed a P value below the research alpha (P < 0,05 indicating a significant relationship. Therefore, findings from the panel-data regression analysis disclosed a positive relationship between the number of women on the board of directors and corporate disclosure on social investment and energy consumption. Further analysis also disclosed that women on the board of directors are related with the overall number of women employees in the company. The paper concludes that within the sample of companies, women on the board of directors may influence sustainability disclosure such as energy and social investment. Women on the board of directors might also assist the companies to achieve gender equity employment goals. The research recommends that given the unique social and environmental proclivity of women, the corporate should recruit more women in the boards to enhance accelerated corporate sustainability performance. Further research using expanded number of companies is recommended.

  18. 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

  19. 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...

  20. 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...

  1. Coming out with the media: the ritualization of self-disclosure in the Dutch television program Uit de Kast

    NARCIS (Netherlands)

    B. Boross (Balázs); S.L. Reijnders (Stijn)

    2014-01-01

    markdownabstract__Abstract__ Using the media to disclose one’s sexual identity has become an increasingly salient practice in recent years. Yet little is known about the reasons for the emergence of this form of self-disclosure. Based on an analysis of the Dutch television programme Uit de Kast

  2. 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 ...

  3. 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...

  4. 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.

  5. 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...

  6. 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...

  7. 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...

  8. 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.

  9. Disclosure of price-sensitive information

    DEFF Research Database (Denmark)

    Schaumburg-Müller, Peer; Werlauff, Erik

    2013-01-01

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

  10. 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.

  11. Development and validation of Australian aphasia rehabilitation best practice statements using the RAND/UCLA appropriateness method.

    Science.gov (United States)

    Power, Emma; Thomas, Emma; Worrall, Linda; Rose, Miranda; Togher, Leanne; Nickels, Lyndsey; Hersh, Deborah; Godecke, Erin; O'Halloran, Robyn; Lamont, Sue; O'Connor, Claire; Clarke, Kim

    2015-07-02

    To develop and validate a national set of best practice statements for use in post-stroke aphasia rehabilitation. Literature review and statement validation using the RAND/UCLA Appropriateness Method (RAM). A national Community of Practice of over 250 speech pathologists, researchers, consumers and policymakers developed a framework consisting of eight areas of care in aphasia rehabilitation. This framework provided the structure for the development of a care pathway containing aphasia rehabilitation best practice statements. Nine speech pathologists with expertise in aphasia rehabilitation participated in two rounds of RAND/UCLA appropriateness ratings of the statements. Panellists consisted of researchers, service managers, clinicians and policymakers. Statements that achieved a high level of agreement and an overall median score of 7-9 on a nine-point scale were rated as 'appropriate'. 74 best practice statements were extracted from the literature and rated across eight areas of care (eg, receiving the right referrals, providing intervention). At the end of Round 1, 71 of the 74 statements were rated as appropriate, no statements were rated as inappropriate, and three statements were rated as uncertain. All 74 statements were then rated again in the face-to-face second round. 16 statements were added through splitting existing items or adding new statements. Seven statements were deleted leaving 83 statements. Agreement was reached for 82 of the final 83 statements. This national set of 82 best practice statements across eight care areas for the rehabilitation of people with aphasia is the first to be validated by an expert panel. These statements form a crucial component of the Australian Aphasia Rehabilitation Pathway (AARP) (http://www.aphasiapathway.com.au) and provide the basis for more consistent implementation of evidence-based practice in stroke rehabilitation. Published by the BMJ Publishing Group Limited. For permission to use (where not already

  12. Development and validation of Australian aphasia rehabilitation best practice statements using the RAND/UCLA appropriateness method

    Science.gov (United States)

    Power, Emma; Thomas, Emma; Worrall, Linda; Rose, Miranda; Togher, Leanne; Nickels, Lyndsey; Hersh, Deborah; Godecke, Erin; O'Halloran, Robyn; Lamont, Sue; O'Connor, Claire; Clarke, Kim

    2015-01-01

    Objectives To develop and validate a national set of best practice statements for use in post-stroke aphasia rehabilitation. Design Literature review and statement validation using the RAND/UCLA Appropriateness Method (RAM). Participants A national Community of Practice of over 250 speech pathologists, researchers, consumers and policymakers developed a framework consisting of eight areas of care in aphasia rehabilitation. This framework provided the structure for the development of a care pathway containing aphasia rehabilitation best practice statements. Nine speech pathologists with expertise in aphasia rehabilitation participated in two rounds of RAND/UCLA appropriateness ratings of the statements. Panellists consisted of researchers, service managers, clinicians and policymakers. Main outcome measures Statements that achieved a high level of agreement and an overall median score of 7–9 on a nine-point scale were rated as ‘appropriate’. Results 74 best practice statements were extracted from the literature and rated across eight areas of care (eg, receiving the right referrals, providing intervention). At the end of Round 1, 71 of the 74 statements were rated as appropriate, no statements were rated as inappropriate, and three statements were rated as uncertain. All 74 statements were then rated again in the face-to-face second round. 16 statements were added through splitting existing items or adding new statements. Seven statements were deleted leaving 83 statements. Agreement was reached for 82 of the final 83 statements. Conclusions This national set of 82 best practice statements across eight care areas for the rehabilitation of people with aphasia is the first to be validated by an expert panel. These statements form a crucial component of the Australian Aphasia Rehabilitation Pathway (AARP) (http://www.aphasiapathway.com.au) and provide the basis for more consistent implementation of evidence-based practice in stroke rehabilitation. PMID:26137883

  13. Psychosocial assessments for young people: a systematic review examining acceptability, disclosure and engagement, and predictive utility

    Directory of Open Access Journals (Sweden)

    Bradford S

    2012-12-01

    Full Text Available Sally Bradford,1 Debra Rickwood1,21Faculty of Health, University of Canberra, Canberra, 2Headspace National Youth Mental Health Foundation, North Melbourne, AustraliaAbstract: Adolescence and young adulthood are often turbulent periods in a person’s life. There are high rates of accidental deaths, suicide, mental health concerns, substance use, and sexual experimentation. Health care professionals need to conduct holistic assessments of clients in these developmental life stages to identify psychosocial risks and provide targeted early intervention and implement prevention strategies. The most useful psychosocial assessments for most health care professionals are those that can provide a complete picture of the young person’s life and circumstances. This article identifies psychosocial assessment instruments that can be used as an initial assessment and engagement tool with the general population of young people presenting for health care. We review the psychometric properties of each of the instruments, determining what type of instrument is most acceptable to young people, whether any can increase disclosure and improve engagement between young people and health professionals, and whether they have predictive utility. The search strategy complied with the relevant sections of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA statement. A total of 89 published articles were identified, covering 31 different assessment instruments. Results indicated that those that were self-administered were most acceptable to young people, although it is unclear whether pen-and-paper or computer formats were preferred. Most psychosocial assessments can improve rates of disclosure and enhance engagement between young people and health professionals; however, worryingly, we found evidence that clinicians did not always respond to some of the most serious identified risks. Only for one instrument was there any mention of

  14. 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.

  15. 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...

  16. 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.

  17. 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...

  18. 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. ...

  19. Childhood obesity case statement.

    Science.gov (United States)

    Esposito, Paul W; Caskey, Paul; Heaton, Lisa E; Otsuka, Norman

    2013-04-01

    The goal of this publication is to raise awareness of the impact of childhood obesity on the musculoskeletal health of children and its potential long-term implications. Relevant articles dealing with musculoskeletal disorders either caused by or worsened by childhood obesity were reviewed through a Pub Med search. Efforts to recognize and combat the childhood obesity epidemic were also identified through Internet search engines. This case statement was then reviewed by the members of the pediatric specialty group of the US Bone and Joint Initiative, which represents an extensive number of organizations dealing with musculoskeletal health. Multiple musculoskeletal disorders are clearly caused by or worsened by childhood obesity. The review of the literature clearly demonstrates the increased frequency and severity of many childhood musculoskeletal disorders. Concerns about the long-term implications of these childhood onset disorders such as pain and degenerative changes into adulthood are clearly recognized by all the member organizations of the US Bone and Joint Initiative. It is imperative to recognize the long-term implications of musculoskeletal disorders caused by or worsened by childhood obesity. It is also important to recognize that the ability to exercise comfortably is a key factor to developing a healthy lifestyle and maintaining a healthy body weight. Efforts to develop reasonable and acceptable programs to increase physical activity by all facets of society should be supported. Further research into the long-term implications of childhood musculoskeletal disorders related to childhood obesity is necessary. Copyright © 2013 Elsevier Inc. All rights reserved.

  20. Consolidated Financial Statements

    OpenAIRE

    Kolářová, Pavla

    2014-01-01

    Diplomová práce se zabývá problematikou konsolidace účetní závěrky. Práce je členěna na dvě části. První část je zaměřena na sestavení konsolidované účetní závěrky za českou část skupiny podniků. Druhá část se zabývá analýzou výkonnosti sestavené konsolidované účetní závěrky a jednotlivých společností finančními ukazateli. Práce rovněž obsahuje návrhy na zlepšení ekonomické situace holdingu či jednotlivých společností. Master's thesis deals with the consolidation of the financial statement...

  1. 3 CFR - Presidential Signing Statements

    Science.gov (United States)

    2010-01-01

    ... basis of policy disagreements. At the same time, such signing statements serve a legitimate function in... United States, its departments, agencies, or entities, its officers, employees, or agents, or any other...

  2. Basic statements of relativity theory

    Directory of Open Access Journals (Sweden)

    Wolfgang Muschik

    2010-04-01

    Full Text Available Some basic statements of relativity theory, starting out with geometry and observers up to Einstein's field equations, are collected in a systematical order without any proof, to serve as a short survey of tools and results.

  3. Environmental Impact Statement Filing Guidance

    Science.gov (United States)

    Describes how to submit an environmental impact statement through the e-NEPA electronic submission system. Describes how EPA submits a notice of availability in to the Federal Register and how the comment time period if set forth.

  4. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its financial...

  5. 7 CFR 1218.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...

  6. 7 CFR 1206.41 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41... Financial statements. (a) As requested by the Department, the Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be...

  7. General practitioners' and psychiatrists' responses to emotional disclosures in patients with depression.

    Science.gov (United States)

    Davidsen, Annette Sofie; Fosgerau, Christina Fogtmann

    2014-04-01

    To investigate general practitioners' (GPs') and psychiatrists' responses to emotional disclosures in consultations with patients with depression. Thirteen patient consultations with GPs and 17 with psychiatrists were video-recorded and then analyzed using conversation analysis (CA). Psychiatrists responded to patients' emotional disclosures by attempting to clarify symptoms, by rational argumentation, or by offering an interpretation of the emotions from their own perspectives. GPs responded by claiming to understand the emotions or by formulating the patients' statements, but without further exploring the emotions. GPs displayed a greater engagement with patients' emotions than psychiatrists. Their approach could be described as empathic, corresponding to a mentalizing stance. The different approaches taken by psychiatrists could represent conceptual differences and might affect fruitful interdisciplinary work. Psychiatric nurses' responses to patients' emotions must also be studied to complete our knowledge from psychiatry. Experiences from training in mentalization could be used to develop physicians' empathic or mentalizing approach. As most patients with depression are treated in primary care, developing GPs' mentalizing capacity instead of offering didactic training could have a substantial effect in the population. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  8. 78 FR 44191 - Proposed Collection of Information: Annual Financial Statement of Surety Companies-Schedule F

    Science.gov (United States)

    2013-07-23

    ... Bureau of the Fiscal Service solicits comments concerning the Form FMS-6314 ``Annual Financial Statement... described below: Title: Annual Financial Statement of Surety Companies--Schedule F. OMB Number: 1510-0012... DEPARTMENT OF THE TREASURY Fiscal Service Proposed Collection of Information: Annual Financial...

  9. 25 CFR 700.541 - Fraud or false statement in a Government matter.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Fraud or false statement in a Government matter. 700.541... RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a Government..., applications for employment, personnel security forms, requests for travel reimbursement, client certification...

  10. 76 FR 16039 - Agency Information Collection (Statement in Support of Claim for Service Connection for PTSD...

    Science.gov (United States)

    2011-03-22

    ... (Statement in Support of Claim for Service Connection for PTSD) Under OMB Review AGENCY: Veterans Benefits...: Titles: a. Statement in Support of Claim for Service Connection for Post- Traumatic Stress Disorder (PTSD... Disorder (PTSD) Secondary to Personal Assault, VA Form 21-0781a. OMB Control Number: 2900-0659. Type of...

  11. 21 CFR 720.7 - Notification of person submitting cosmetic product ingredient statement.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 7 2010-04-01 2010-04-01 false Notification of person submitting cosmetic product... AND HUMAN SERVICES (CONTINUED) COSMETICS VOLUNTARY FILING OF COSMETIC PRODUCT INGREDIENT COMPOSITION STATEMENTS § 720.7 Notification of person submitting cosmetic product ingredient statement. When Form FDA...

  12. 17 CFR 230.175 - Liability for certain statements by issuers.

    Science.gov (United States)

    2010-04-01

    ... statement of future economic performance contained in management's discussion and analysis of financial... Discussion and Analysis of Financial Condition and Results of Operations,” Item 5 of Form 20-F (§ 249.220(f... paragraphs 30-34 of Statement of Financial Accounting Standards No. 69) presented voluntarily or pursuant to...

  13. 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 ...

  14. 29 CFR 451.1 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATIONS AS DEFINED IN THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 § 451... the Labor-Management Reporting and Disclosure Act of 1959 1 (hereinafter referred to as the Act...

  15. U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, December 31, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-03-18

    The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of December 31, 1996 and 1995. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consists principally of inquiries of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements take as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

  16. U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, March 31, 1997 and 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-17

    The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of March 31, 1997 and 1996. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consist principally of inquires of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

  17. Disclosure of minor mental health problems: an exploratory theoretical study.

    Science.gov (United States)

    Williams, B; Healy, D

    2001-07-01

    The aim of this study was to explore people's experiences, concerns and beliefs about disclosing minor mental health problems by focusing on the ways in which such disclosures are interpreted. Approximately half of people with mental health problems do not seek help. The decision to consult represents just one aspect of the process of revealing one's illness to others. People with mental health problems are known to be reluctant to reveal the existence of those problems through fear of how others might then view them. A qualitative approach was employed. In-depth interviews were carried out with 47 users and nonusers of community mental health services. Interviews were tape-recorded, transcribed and analysed. The data suggest that when people reveal minor mental health problems others interpret these in relation to a number of perceived contextual factors. These include perceptions of the severity and duration of any possible causes, the inner 'strength' of the person, the expected ability of the person to either solve or suppress the experience, and the form and context of the expression itself. The data presented included individuals who were seeking help for relatively 'minor' mental health problems (primarily depression and anxiety) and individuals who had no current mental health problems but routinely managed expressions of their own emotions. Throughout the data there appeared to be no distinct difference between these two groups other than one of the severity of psychological experience. The key elements involved in the interpretation of people's expressions of sadness were essentially the same as those involved in the interpretation of expressions of depression. An appreciation of these contextual factors influencing the interpretation and disclosure of minor mental health problems may aid the development of more person-centred mental health services and inform the content of health education in the mental health field.

  18. Interviewing Suspects in Denial: On How Different Evidence Disclosure Modes Affect the Elicitation of New Critical Information

    Science.gov (United States)

    May, Lennart; Granhag, Pär Anders; Tekin, Serra

    2017-01-01

    This study examines how different evidence disclosure modes affect the elicitation of new critical information. Two modes derived from the Strategic Use of Evidence (SUE) framework were compared against an early disclosure mode (i.e., the evidence was disclosed at the outset of the interview). Participants (N = 88) performed a mock crime consisting of several actions before they were interviewed as suspects. In both SUE conditions the interviewer elicited and disclosed statement-evidence inconsistencies in two phases after an introductory phase. For the SUE-Confrontation (SUE-C) condition, the interview was introduced in a business-like manner, and the interviewer confronted the suspects with the in/consistencies without giving them a chance to comment on these. For the SUE-Introduce-Present-Respond (SUE-IPR) condition, the interviewer introduced the interview in a non-guilt-presumptive way, presented the in/consistencies and allowed the suspects to comment on these, and then responded to their comments; at all times in a non-judgmental manner. Both SUE conditions generated comparatively more statement-evidence inconsistencies. The SUE-IPR condition resulted in more new critical information about the phase of the crime for which the interviewer lacked information, compared to the Early disclosure condition. A likely explanation for this was that (for the SUE-IPR condition) the interviewer used the inconsistencies to create a fostering interview atmosphere and made the suspects overestimate the interviewer's knowledge about the critical phase of the crime. In essence, this study shows that in order to win the game (i.e., obtaining new critical information), the interviewer needs to keep the suspect in the game (i.e., by not being too confrontational and judgmental). PMID:28769829

  19. 40 CFR 501.13 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Attorney General's statement. 501.13... from the State Attorney General (or the attorney for those State or interstate agencies which have... Attorney General or independent legal counsel shall be in the form of lawfully adopted State statutes and...

  20. 25 CFR 141.23 - Posted statement of ownership.

    Science.gov (United States)

    2010-04-01

    ... legible to customers stating the form of the business entity, the names and addresses of all other... Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS General Business Practices § 141.23 Posted statement of...

  1. 75 FR 34666 - Stream Protection Rule; Environmental Impact Statement

    Science.gov (United States)

    2010-06-18

    ... rule means that we will need to prepare a new environmental impact statement rather than the supplement.... Establishing corrective action thresholds. Land Forming and Fill Optimization. Revising the backfilling and... Original Contour Exceptions. Limiting variances and exceptions from approximate original contour...

  2. Matrix of Aspects and Environmental Impacts as a Tool of Disclosure of Environmental Contingencies

    Directory of Open Access Journals (Sweden)

    Diene Hellmann Pereira

    2014-08-01

    Full Text Available Companies that, as a result of their activities, cause an impact on the environment may incur environmental contingencies. Depending on the extent of the impact and the likelihood of future monetary obligations, accounting standards determine situations in which the company shall disclose such events in the explanatory notes. To contribute to this topic, this article aims to verify how a matrix of aspects and environmental impacts can contribute to the accounting disclosure of environmental contingencies for resellers in gas stations. To achieve this, this study used a matrix formed by information regarding the aspects and environmental impacts, in which were considered the scope, severity, and frequency of occurrence of each analyzed situation. The results show that instances of environmental impact in the business environment might be followed through the matrix of environmental aspects and impacts, and that this tool can help in judging which information is subject to disclosure in the notes.

  3. Data Smearing: An Approach to Disclosure Limitation for Tabular Data

    Directory of Open Access Journals (Sweden)

    Toth Daniell

    2014-12-01

    Full Text Available Statistical agencies often collect sensitive data for release to the public at aggregated levels in the form of tables. To protect confidential data, some cells are suppressed in the publicly released data. One problem with this method is that many cells of interest must be suppressed in order to protect a much smaller number of sensitive cells. Another problem is that the covariates used to aggregate and level of aggregation must be fixed before the data is released. Both of these restrictions can severely limit the utility of the data. We propose a new disclosure limitation method that replaces the full set of microdata with synthetic data for use in producing released data in tabular form. This synthetic data set is obtained by replacing each unit’s values with a weighted average of sampled values from the surrounding area. The synthetic data is produced in a way to give asymptotically unbiased estimates for aggregate cells as the number of units in the cell increases. The method is applied to the U.S. Bureau of Labor Statistics Quarterly Census of Employment and Wages data, which is released to the public quarterly in tabular form and aggregated across varying scales of time, area, and economic sector.

  4. 76 FR 29963 - Rate Increase Disclosure and Review

    Science.gov (United States)

    2011-05-23

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

  5. Campus Sexual Violence: The Impact of Disclosure on Mental Health

    Science.gov (United States)

    Double, Katelin B.

    2018-01-01

    A mixed methodological approach was used to examine the impact of disclosure characteristics on mental health among individuals who have experienced campus sexual violence occurring at Christian and non-religiously affiliated universities. After completing an online survey, a sample of 97 participants qualified for the study. No disclosure and…

  6. 12 CFR 563g.13 - Public disclosure and confidential treatment.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Public disclosure and confidential treatment. 563g.13 Section 563g.13 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SECURITIES OFFERINGS § 563g.13 Public disclosure and confidential treatment. (a) Any offering circular...

  7. 12 CFR 18.9 - Disclosure of examination reports.

    Science.gov (United States)

    2010-01-01

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

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

    African Journals Online (AJOL)

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

  9. 77 FR 70105 - Delayed Implementation of Certain New Mortgage Disclosures

    Science.gov (United States)

    2012-11-23

    ...-RESPA integrated disclosure requirements in the TILA-RESPA Integration Proposal. One national trade... of information for both of these disclosures.\\6\\ \\5\\ As it stated in the TILA-RESPA Integration... reasons, in the TILA-RESPA Integration Proposal, the Bureau proposed to retain the term ``covered person...

  10. 12 CFR 615.5250 - Disclosure requirements for borrower stock.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Disclosure requirements for borrower stock. 615... Disclosure requirements for borrower stock. (a) For sales of borrower stock, which for this subpart means... an at-risk investment and not a compensating balance; (ii) That the equity is retireable only at the...

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

    Science.gov (United States)

    Bronstein, Jenny

    2014-01-01

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

  12. Understanding Student Self-Disclosure Typology through Blogging

    Science.gov (United States)

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

    2006-01-01

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

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

    Science.gov (United States)

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

    2014-01-01

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

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

    Science.gov (United States)

    Rasmussen, Brian M.; Mishna, Faye

    2008-01-01

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

  15. 20 CFR 726.113 - Disclosure of confidential information.

    Science.gov (United States)

    2010-04-01

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

  16. Leader Self Disclosure within PAL: A Case Study

    Science.gov (United States)

    Allen, Adelaide; Court, Sue

    2009-01-01

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

  17. Disclosure Regulation in Duopoly Markets: Proprietary Costs and Social Welfare

    NARCIS (Netherlands)

    Suijs, J.P.M.; Wielhouwer, J.L.

    2014-01-01

    The argument of proprietary costs is commonly used by firms to object against proposed disclosure regulations. The goal of this paper is to improve our understanding of the welfare consequences of disclosure in duopoly markets and to identify market settings where proprietary costs are a viable

  18. Going-public and the influence of disclosure environments

    NARCIS (Netherlands)

    Marra, T.; Suijs, J.

    2004-01-01

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

  19. Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

    NARCIS (Netherlands)

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

    2018-01-01

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

  20. Disclosure regulation in duopoly markets : Proprietary costs and social welfare

    NARCIS (Netherlands)

    Suijs, J.P.M.; Wielhouwer, J.L.

    2014-01-01

    The argument of proprietary costs is commonly used by firms to object against proposed disclosure regulations. The goal of this paper is to improve our understanding of the welfare consequences of disclosure in duopoly markets and to identify market settings where proprietary costs are a viable