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

Science.gov (United States)

2010-04-01

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

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…

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...

47 CFR 15.216 - Disclosure requirements for wireless microphones and other low power auxiliary stations capable...

Science.gov (United States)

2010-10-01

... Intentional Radiators Radiated Emission Limits, Additional Provisions § 15.216 Disclosure requirements for... following disclosure requirements: (1) Such persons must display the consumer disclosure text, as specified... point of sale or lease of each such low power auxiliary station. The text must be displayed in a clear...

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.

Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

Science.gov (United States)

Bruce, Janet D.

1995-01-01

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

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...

General practitioners’ and psychiatrists’ responses to emotional disclosures in patients with depression

DEFF Research Database (Denmark)

Davidsen, Annette Sofie; Fosgerau, Christina Fogtmann

2014-01-01

OBJECTIVE: To investigate general practitioners' (GPs') and psychiatrists' responses to emotional disclosures in consultations with patients with depression. METHODS: Thirteen patient consultations with GPs and 17 with psychiatrists were video-recorded and then analyzed using conversation analysi...... 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.......OBJECTIVE: To investigate general practitioners' (GPs') and psychiatrists' responses to emotional disclosures in consultations with patients with depression. METHODS: Thirteen patient consultations with GPs and 17 with psychiatrists were video-recorded and then analyzed using conversation analysis...

Time-varying Capital Requirements and Disclosure Rules

DEFF Research Database (Denmark)

Kragh, Jonas; Rangvid, Jesper

, implying that resilience in the banking system is also increased. The increase in capital ratios is partly due to a modest reduction in lending. Using a policy changes, we show that banks react stronger to changes in capital requirements when these are public. Our results further suggest that the impact......Unique and confidential Danish data allow us to identify how changes in disclosure requirements and bank-specific time-varying capital requirements affect banks' lending and capital accumu-lation decisions. We find that banks increase their capital ratios after capital requirements are increased...... of capital requirements differ for small and large banks. Large banks raise their capital ratios more, reduce lending less, and accumulate more new capital compared to small banks....

22 CFR 212.41 - Exemptions from publication and disclosure requirements of subparts B, C, and D.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Exemptions from publication and disclosure requirements of subparts B, C, and D. 212.41 Section 212.41 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT PUBLIC INFORMATION Exemptions From Disclosure § 212.41 Exemptions from publication and disclosure...

29 CFR 2520.104-22 - Exemption from reporting and disclosure requirements for apprenticeship and training plans.

Science.gov (United States)

2010-07-01

... disclosure requirements for apprenticeship and training plans. (a) An employee welfare benefit plan that...) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE EMPLOYEE... information required to be contained in such notice is disclosed to employees of employers contributing to the...

49 CFR 1300.2 - Disclosure requirement for existing rates.

Science.gov (United States)

2010-10-01

..., PUBLICATION, AND NOTICE OF CHANGE OF RATES AND OTHER SERVICE TERMS FOR RAIL COMMON CARRIAGE § 1300.2 Disclosure requirement for existing rates. (a) A rail carrier must disclose to any person, upon formal... rail carrier under this section must be provided immediately. (It is expected that the response will be...

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

Science.gov (United States)

Pomeranz, Jennifer L

2015-11-01

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

28 CFR 16.22 - General prohibition of production or disclosure in Federal and State proceedings in which the...

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false General prohibition of production or... Judicial Administration DEPARTMENT OF JUSTICE PRODUCTION OR DISCLOSURE OF MATERIAL OR INFORMATION Production or Disclosure in Federal and State Proceedings § 16.22 General prohibition of production or...

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...

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...

76 FR 48101 - Petition for Approval of Alternate; Odometer Disclosure Requirements

Science.gov (United States)

2011-08-08

... implement an electronic vehicle title transfer system, the State of Florida has petitioned for approval of... certificate of title for transfers of motor vehicles. With electronic titling there would not be a paper... proposed alternate disclosure requirements for vehicle transfers involving casual or private sales. NHTSA...

21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

Science.gov (United States)

2010-04-01

... requirements of this part under § 21.30. (b) No accounting is required for any disclosure or use under... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG...

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...

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

Directory of Open Access Journals (Sweden)

Łukasz Matuszak

2017-12-01

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

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

Science.gov (United States)

Bonython, Wendy; Arnold, Bruce

2014-03-01

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

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

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.

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...

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...

32 CFR 807.1 - General requirements.

Science.gov (United States)

2010-07-01

... Libraries for public use according to AFR 4-61. They will also advise requesters that these libraries are... disclosure policy office and to HQ USAF/CVAII, Washington DC 20330-5000. Also send information copies of such requests to the base public affairs office. Commands will supplement this requirement to include policies...

12 CFR 226.5 - General disclosure requirements.

Science.gov (United States)

2010-01-01

... paragraph (b)(2) does not apply if the creditor is unable to meet the requirement because of an act of God, war, civil disorder, natural disaster, or strike. (3) Credit and charge card application and...

26 CFR 1.6115-1 - Disclosure requirements for quid pro quo contributions.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Disclosure requirements for quid pro quo contributions. 1.6115-1 Section 1.6115-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... unique qualities of the goods or services that are being valued. (3) Examples. The following examples...

42 CFR 480.106 - Exceptions to QIO notice requirements.

Science.gov (United States)

2010-10-01

... be sent simultaneously with the disclosure. (b) Fraud or Abuse. The notification requirement in § 480.105 does not apply if— (1) The disclosure is made in an investigation of fraud or abuse by the Office of the Inspector General or the General Accounting Office; or (2) The disclosure is made in an...

17 CFR 4.24 - General disclosures required.

Science.gov (United States)

2010-04-01

... tabular format, an analysis setting forth how the break-even point for the pool was calculated. The... feature becomes operative; and (3) Disclose, in the break-even analysis required by § 4.24(i)(6), the... page number) AND A STATEMENT OF THE PERCENTAGE RETURN NECESSARY TO BREAK EVEN, THAT IS, TO RECOVER THE...

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...

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.

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.

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).

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...

The Failure of Mandated Disclosures

Directory of Open Access Journals (Sweden)

Omri Ben-Shahar

2017-06-01

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

The Failure of Mandated Disclosure

Directory of Open Access Journals (Sweden)

Omri Ben-Shahar

2017-12-01

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

Disclosure of immobilized assets on companies sector industrial goods of BM&FBovespa

Directory of Open Access Journals (Sweden)

Sueli Viviani

2014-12-01

Full Text Available The study examined the process of disclosure of Industrials companies listed on the BM&FBovespa, after the convergence of Brazilian accounting to IFRS, in accordance with CPC 27 - Fixed Assets . Was carried a descriptive study, conducted through content analysis and quantitative approach using the calculation of entropy proposed by Zeleny (1982. The sample consists of 34 companies in the Industrial Goods sector listed on the BM&FBovespa. The results revealed that the disclosure of items of fixed assets is not performed homogeneously by companies. Some requirements required by CPC 27 were reported incompletely or are absent. A detailed analysis of the items investigated stressed that disclosure to class of fixed assets, was the best performed, followed by depreciation policies adopted by companies, it was observed that most companies show so complete this information. The information highlighted regarding the reconciliation of the carrying amount, had higher entropy, hence there is greater heterogeneity in this items reported. The disclosure of other information about the property, deemed necessary by CPC27, were less prominent by the companies, not apply in some cases or for being absent in the notes. In general, we concluded that the analyzed companies have been responding only partially to the disclosure requirements of CPC 27. However, the basic and more important information to the external user, concerning the class of assets and depreciation rates are being shown.

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.

29 CFR 500.75 - Disclosure of information.

Science.gov (United States)

2010-07-01

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

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.

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.

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...

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.

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...

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.

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...

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...

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

Lessons on corporate "sustainability" disclosure from Deepwater Horizon.

Science.gov (United States)

Lewis, Sanford

2011-01-01

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

21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

Science.gov (United States)

2010-04-01

... accounting shall be made, in accordance with paragraph (e) of this section, of any disclosure under paragraph (a) of this section of a record that is not a disclosure under § 21.70. (e) Where an accounting is... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain the...

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

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...

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.

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.

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

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.

16 CFR 14.9 - Requirements concerning clear and conspicuous disclosures in foreign language advertising and...

Science.gov (United States)

2010-01-01

... conspicuous disclosures in foreign language advertising and sales materials. 14.9 Section 14.9 Commercial... and conspicuous disclosures in foreign language advertising and sales materials. The Federal Trade...” disclosure of certain information in an advertisement or sales material in a newspaper, magazine, periodical...

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

5 CFR 2412.9 - Accounting of disclosures.

Science.gov (United States)

2010-01-01

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

46 CFR 14.105 - Disclosure and privacy.

Science.gov (United States)

2010-10-01

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

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.

45 CFR 164.502 - Uses and disclosures of protected health information: general rules.

Science.gov (United States)

2010-10-01

... disclosures by a health plan that is a government program providing public benefits, if eligibility for, or... that such decision must be made by a licensed health care professional, in the exercise of professional... 45 Public Welfare 1 2010-10-01 2010-10-01 false Uses and disclosures of protected health...

Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

OpenAIRE

Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas

2015-01-01

In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted co...

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...

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.

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

Rosenfeld, Lawrence B.

1979-01-01

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

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

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

Science.gov (United States)

2010-07-01

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

15 CFR 30.74 - Voluntary self-disclosure.

Science.gov (United States)

2010-01-01

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

12 CFR 226.27 - Language of disclosures.

Science.gov (United States)

2010-01-01

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

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

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.

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-01-01

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

29 CFR 4010.3 - Filing requirement.

Science.gov (United States)

2010-07-01

... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.3 Filing requirement. (a) General....10, all information specified in § 4010.6(a) with respect to all members of a controlled group and...

4 CFR 201.4 - Board records exempt from public disclosure.

Science.gov (United States)

2010-01-01

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

10 CFR 1303.104 - Board records exempt from public disclosure.

Science.gov (United States)

2010-01-01

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

15 CFR 718.3 - Disclosure of confidential business information.

Science.gov (United States)

2010-01-01

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

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.

[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

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

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

Science.gov (United States)

2010-07-01

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

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.

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...

[Conflict of interest policies and disclosure requirements among European Society of Cardiology National Cardiovascular Journals].

Science.gov (United States)

Alfonso, Fernando; Timmis, Adam; Pinto, Fausto J; Ambrosio, Giuseppe; Ector, Hugo; Kulakowski, Piotr; Vardas, Panos

2012-04-01

Disclosure of potential conflicts of interest (COI) is used by biomedical journals to guarantee credibility and transparency of the scientific process. COI disclosure, however, is not systematically nor consistently dealt with by journals. Recent joint editorial efforts paved the way towards the implementation of uniform vehicles for COI disclosure. This paper provides a comprehensive editorial perspective on classical COI-related issues. New insights into current COI policies and practices among European Society of Cardiology national cardiovascular journals, as derived from a cross-sectional survey using a standardised questionnaire, are discussed.

Conflicts of interest policies and disclosure requirements among European Society of Cardiology national cardiovascular journals.

Science.gov (United States)

Alfonso, Fernando; Timmis, Adam; Pinto, Fausto J; Ambrosio, Giuseppe; Ector, Hugo; Kulakowski, Piotr; Vardas, Panos

2012-06-01

Disclosure of potential conflicts of interest (COI) is used by biomedical journals to guarantee credibility and transparency of the scientific process. COI disclosure, however, is neither systematically nor consistently dealt with by journals. Recent joint editorial efforts paved the way towards the implementation of uniform vehicles for COI disclosure. This article provides a comprehensive editorial perspective on classical COI-related issues. New insights into current COI policies and practices among European Society of Cardiology national cardiovascular journals, as derived from a cross-sectional survey using a standardized questionnaire, are discussed.

Conflict of interest policies and disclosure requirements among European Society of Cardiology National Cardiovascular Journals.

Science.gov (United States)

Alfonso, Fernando; Timmis, Adam; Pinto, Fausto J; Ambrosio, Giuseppe; Ector, Hugo; Kulakowski, Piotr; Vardas, Panos

2012-06-01

Disclosure of potential conflicts of interest (COI) is used by biomedical journals to guarantee credibility and transparency of the scientific process. COI disclosure, however, is not systematically nor consistently dealt with by journals. Recent joint editorial efforts paved the way towards the implementation of uniform vehicles for COI disclosure. This paper provides a comprehensive editorial perspective on classical COI-related issues. New insights into current COI policies and practices among European Society of Cardiology national cardiovascular journals, as derived from a cross-sectional survey using a standardised questionnaire, are discussed.

The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects

Directory of Open Access Journals (Sweden)

Gabriele D'Alauro

2013-09-01

Full Text Available Purpose: This paper aims at examining the quality of corporate disclosure about goodwill impairment and its relationship with goodwill write-offs and earnings performance, exploiting an accounting regulation that allows significant unverifiable estimates whilst requires a high level of information.Design/methodology/approach: This study, based on a sample of Italian and British firms with market indications of goodwill impairment, verifies through a both univariate and multivariate analysis whether the level of disclosure is positively related to the magnitude of goodwill write-off and to earnings performance, using a self-constructed score of mandatory disclosure about goodwill impairment tests in accordance with IAS 36 requirements.Findings: In a general context of insufficient information, we find that for Italian firms both the magnitude of goodwill write-offs and earnings performance are significantly and positively associated to the level of mandatory disclosure about goodwill impairment tests. For the British firms, as companies more used to impairment test rules, the data does not confirm any significant association.Research limitations/implications: The objective of this study is to test the initial impact of IAS 36 in the first years of its application, selecting a sample of firms belonging to limited but significant activity sectors. Future research could usefully analyse a wider sample of firms, also extending the time period of analysis. In any case, the findings of our study are consistent with the insights of earnings management theory, suggesting that the subjectivity inherent in impairment test assumptions could be used opportunistically by managers.Originality/value: This research investigates questions still relatively unexplored, concerning the effects of goodwill write-offs and accounting performance on corporate disclosure about goodwill impairment test. Based on this analysis, the study shows that corporate disclosure

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.

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...

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.

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.

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...

Latent-Trait Latent-Class Analysis of Self-Disclosure in the Work Environment

Science.gov (United States)

Maij-de Meij, Annette M.; Kelderman, Henk; van der Flier, Henk

2005-01-01

Based on the literature about self-disclosure, it was hypothesized that different groups of subjects differ in their pattern of self-disclosure with respect to different areas of social interaction. An extended latent-trait latent-class model was proposed to describe these general patterns of self-disclosure. The model was used to analyze the data…

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...

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2010-01-01

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

Psychological adaptation to life-threatening injury in dyads: the role of dysfunctional disclosure of trauma

Directory of Open Access Journals (Sweden)

Laura Pielmaier

2011-12-01

Full Text Available Certain modes of trauma disclosure have been found to be associated with more severe symptoms of posttraumatic stress (PTS in different trauma populations: the reluctance to disclose trauma-related thoughts and feelings, a strong urge to talk about it, and physical as well as emotional reactions during disclosure. Although social-contextual influences gain more and more interest in trauma research, no study has yet investigated these “dysfunctional disclosure tendencies” and their association with PTS from an interpersonal perspective.(1 To replicate previous findings on dysfunctional disclosure tendencies in patients with life-threatening injury and their significant others and (2 to study interpersonal associations between dysfunctional disclosure style and PTS at a dyadic level.PTS symptom severity and self-reports on dysfunctional disclosure tendencies were assessed in N=70 dyads comprising one individual with severe traumatic brain injury and a significant other (“proxy” 3 months after injury.Regression analyses predicting PTS symptom severity revealed dysfunctional disclosure tendencies to have incremental validity above and beyond sex, age, and trauma severity within the individual (both patient and proxy, with moderate effect sizes. The interaction between patient's and proxy's disclosure style explained additional portions of the variance in patients’ PTS symptom severity.Findings suggest that dysfunctional disclosure tendencies are related to poorer psychological adaptation to severe traumatic brain injury. This intrapersonal association may be exacerbated by dysfunctional disclosure tendencies on the part of a significant other. Although the results require replication in other trauma samples without brain injury to further generalize the findings beyond the observed population, the study contributes to the expanding literature on the crucial role of interpersonal relationships in trauma recovery.For the abstract or full

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

Science.gov (United States)

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

2015-06-01

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

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...

Year 2000 disclosure issues

Energy Technology Data Exchange (ETDEWEB)

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

1998-12-31

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

Year 2000 disclosure issues

International Nuclear Information System (INIS)

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

1998-01-01

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

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…

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

Science.gov (United States)

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

2013-08-01

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

Three controversies over item disclosure in medical licensure examinations

Directory of Open Access Journals (Sweden)

Yoon Soo Park

2015-09-01

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

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

OpenAIRE

Carneiro Holanda, Camila; Magnusson, Lisa

2015-01-01

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

42 CFR 1002.3 - Disclosure by providers and State Medicaid agencies.

Science.gov (United States)

2010-10-01

... 42 Public Health 5 2010-10-01 2010-10-01 false Disclosure by providers and State Medicaid agencies... HUMAN SERVICES OIG AUTHORITIES PROGRAM INTEGRITY-STATE-INITIATED EXCLUSIONS FROM MEDICAID General Provisions § 1002.3 Disclosure by providers and State Medicaid agencies. (a) Information that must be...

Don't ask, sometimes tell. A survey of men who have sex with men sexual orientation disclosure in general practice.

Science.gov (United States)

Metcalfe, Rebecca; Laird, George; Nandwani, Rak

2015-12-01

Despite advances in lesbian, gay, bisexual and transgender equality in recent years, some men who have sex with men remain at increased risk of ill-health. Positive interventions in primary care include psychological support and strategies for risk reduction. It is important that men who have sex with men can disclose sexual orientation in primary care. To quantify disclosure of sexual orientation by men who have sex with men attending general practice and identify barriers to disclosure we surveyed a group of Scottish men. A questionnaire was distributed by voluntary organisations and the National Health Service in the West of Scotland, to rural and urban populations. Two hundred and four gave evaluable responses, with all ages represented. A total of 199 (98%) were registered with a General Practitioner and 167 (83%) attended in the previous year. A total of 81 (40%) stated staff were aware of their sexual orientation. A total of 93/121 (75%) men who have sex with men whose GP was unaware stated this was because they had never been asked. A total of 36/81(44%) men who have sex with men rated support from practices since disclosure as 'excellent' and qualitative responses were positive. It is reassuring that almost all respondents were registered with GPs and attending primary care services. However, only 40% had disclosed sexual orientation. This was not because of fear of negative impact on care but because men who have sex with men felt it was irrelevant to their attendance. GPs appear to be reluctant to raise the issue of sexual orientation without prompting. © The Author(s) 2015.

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...

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

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...

Sharing only parts of me: Selective categorical self-disclosure across internet arenas

OpenAIRE

Attrill, A.

2012-01-01

Research that has considered how individuals share their personal information in online compared to offline disclosures has often demonstrated heightened and accelerated disclosures in online interactions. Recent work has shown that this acceleration may be more likely to occur for the sharing of superficial self-information in initial general online interactions. This work was extended to explore the reported content of online disclosures in four different Internet arenas, social networkin...

Show us the money: lessons in transparency from state pharmaceutical marketing disclosure laws.

Science.gov (United States)

Chimonas, Susan; Rozario, Natassia M; Rothman, David J

2010-02-01

To assess legislation requiring drug companies to report gifts to providers, and to evaluate the information obtained. Data included legislation in Vermont, Minnesota, Maine, Massachusetts, West Virginia, and the District of Columbia, and company disclosure data from Vermont. We evaluated the strengths and weaknesses of state legislation. We also analyzed 4 years of company disclosures from Vermont, assessing the value and distribution of industry-provider exchanges and identifying emerging trends in companies' practices. State legislation is publically available. We obtained Vermont's data through requests to the state's Attorney General's office. Of the state laws, only Vermont's yielded robust, publically available data. These data show gifting was dominated by a few major corporations, and Companies were especially generous to specialists in psychiatry, endocrinology/diabetes/metabolism, internal medicine, and neurology. Companies increasingly used loopholes in the law to avoid public scrutiny. Disclosure laws are an important first step in bringing greater transparency to physician-industry relationships. But flaws and weaknesses limit the states' ability to render physician-industry exchanges fully transparent. Future efforts should build on these lessons to render physician-industry relationships fully transparent.

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.

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.

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.

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

Science.gov (United States)

2010-07-01

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

Latent-Trait Latent-Class Analysis of Self-disclosure in the Work Environment

NARCIS (Netherlands)

Maij - de Meij, A.M.; Kelderman, H.; van der Flier, H.

2005-01-01

Based on the literature about self-disclosure, it was hypothesized that different groups of subjects differ in their pattern of self-disclosure with respect to different areas of social interaction. An extended latent-trait latent-class model was proposed to describe these general patterns of

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

Science.gov (United States)

Pizer, B

1997-07-01

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

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...

75 FR 6289 - Commission Guidance Regarding Disclosure Related to Climate Change

Science.gov (United States)

2010-02-08

... Regarding Disclosure Related to Climate Change; Final Rule #0;#0;Federal Register / Vol. 75 , No. 25... Disclosure Related to Climate Change AGENCY: Securities and Exchange Commission. ACTION: Interpretation... requirements as they apply to climate change matters. DATES: Effective Date: February 8, 2010. FOR FURTHER...

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...

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.

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.

24 CFR 242.68 - Disclosure and verification of Social Security and Employer Identification Numbers.

Science.gov (United States)

2010-04-01

... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...

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

African Journals Online (AJOL)

kirstam

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

5 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...

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...

Physician self-disclosure in primary care: a mixed methods study of GPs' attitudes, skills, and behaviour.

Science.gov (United States)

Allen, Emily-Charlotte Frances; Arroll, Bruce

2015-09-01

There is a debate in medicine about the use and value of self-disclosure by the physician as a communication tool. There is little empirical evidence about GPs and self-disclosure. To explore what GPs' attitudes, skills, and behaviour are with regard to self-disclosure during a clinical consultation and whether there is a need for the development of training resources. Mixed methods using open-ended and semi-structured interviews in Auckland, New Zealand, and the surrounding districts. Sixteen GPs were interviewed on the issue of self-disclosure in clinical practice. A general inductive approach was used for data analysis. Self-disclosure was common in this group of GPs, contrary to training in some of the groups, and was seen as a potentially positive activity. Family and physical topics were most common, yet psychological and relationship issues were also discussed. Knowing patients made self-disclosure more likely, but a GP's intuition played the main role in determining when to self-disclose, and to whom. GPs have developed their own guidelines, shaped by years of experience; however, there was a consensus that training would be helpful. Self-disclosure is common and, in general, seen as positive. Major personal issues were acceptable for some GPs to self-disclose, especially to known patients. Although participants had developed their own guidelines, exposure of trainees to the issue of self-disclosure would be of value to prevent future mistakes and to protect both doctor and patient from any unintended harm, for example, developing a dependent relationship. © British Journal of General Practice 2015.

Different rays of sunlight: Understanding information disclosure and carbon transparency

International Nuclear Information System (INIS)

Matisoff, Daniel C.

2013-01-01

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

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

A more general framework to analyze whether voluntary disclosure is insufficient or excessive

Czech Academy of Sciences Publication Activity Database

Celik, Levent

2014-01-01

Roč. 44, č. 2 (2014), s. 161-178 ISSN 0889-938X Institutional support: RVO:67985998 Keywords : monopoly * quality uncertainty * verifiable information disclosure Subject RIV: AH - Economics Impact factor: 0.586, year: 2014

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

Science.gov (United States)

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

2016-01-01

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

28 CFR 802.23 - Use and disclosure of social security numbers.

Science.gov (United States)

2010-07-01

... provided by law because of such individual's refusal to disclose his or her social security number. (b... which is required by Federal statute, or (2) The disclosure of a social security number to any Federal... identity of an individual. (c) Requests for disclosure of social security number. If the Agency requests an...

27 CFR 5.32a - Voluntary disclosure of major food allergens.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Voluntary disclosure of major food allergens. 5.32a Section 5.32a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... Labeling Requirements for Distilled Spirits § 5.32a Voluntary disclosure of major food allergens. (a...

27 CFR 7.22a - Voluntary disclosure of major food allergens.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Voluntary disclosure of major food allergens. 7.22a Section 7.22a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... Labeling Requirements for Malt Beverages § 7.22a Voluntary disclosure of major food allergens. (a...

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

40 CFR 52.2725 - General requirements.

Science.gov (United States)

2010-07-01

... Regulation for Control of Atmospheric Pollution could, in some circumstances, prohibit the disclosure of... whether such source is in compliance with applicable emission limitations or other control measures that... emission limitations or other control measures that are part of the plan. The information recorded shall be...

Self-Disclosure and Internet Addiction

Science.gov (United States)

Arslan, Nihan; Kiper, Aydin

2018-01-01

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

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

Directory of Open Access Journals (Sweden)

Jane Andrew

2011-12-01

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

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...

27 CFR 4.32a - Voluntary disclosure of major food allergens.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Voluntary disclosure of major food allergens. 4.32a Section 4.32a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... Requirements for Wine § 4.32a Voluntary disclosure of major food allergens. (a) Definitions. For purposes of...

Evaluating Parental Autism Disclosure Strategies

Science.gov (United States)

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

2018-01-01

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

eSelf Disclosure

Data.gov (United States)

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

Disclosure of electricity products--lessons from consumer research as guidance for energy policy

International Nuclear Information System (INIS)

Markard, Jochen; Holt, Edward

2003-01-01

In this article we compare recent findings from focus group research on electricity information disclosure in Switzerland with consumer research in the US. On the basis of the results, we provide an overview of disclosure schemes in the US and in Europe. Our aim is to summarize the key issues of electricity disclosure from a residential customer's point of view and to underline the potential of consumer research for energy policy making. The results are as follows: Consumer preferences for electricity disclosure are very similar in Switzerland and the US. There is a basic demand for trustworthy information and market transparency. Consumers want to compare electricity products with regard to price, generation sources, and environmental and contractual attributes. Thus, the disclosure of critical information is important to improve competition by increasing consumer confidence in their ability to choose among electricity offerings. Even more, electricity disclosure is a key element of consumer protection in general, and is a useful educational tool in regulated electricity markets

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

Science.gov (United States)

2010-07-01

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

14 CFR 1263.105 - Considerations in determining whether production or disclosure should be made.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Considerations in determining whether... § 1263.105 Considerations in determining whether production or disclosure should be made. The General...) Whether disclosure might improperly reveal trade secrets, or commercial or financial information that is...

Assessing the value relevance of current mandatory business model disclosures

DEFF Research Database (Denmark)

Schaper, Stefan; Nielsen, Christian; Simoni, Lorenzo

the model developed by Ohlson (1995). Our results show no significant association between BM disclosure and share prices. The main reason behind this finding can be associated with the low level of disclosure (i.e. the low number of value drivers disclosed on average) by companies as part of their BM......Recent regulations have introduced the requirement for large companies to disclose information about their business model (BM) in the annual reports. The objective of these disclosures is to allow external users to understand better how companies create, deliver and capture value. This study aims...... reports. Ad-hoc created disclosure indexes are based on the taxonomy of business model (BM) configurations developed by Taran et al. (2016) as well as complemented by a frame of reference based on the nice BM canvas elements from Osterwalder and Pigneur (2010). After the classification of companies...

KEBERADAAN CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESSED TERHADAP VOLUNTARY DISCLOSURE

Directory of Open Access Journals (Sweden)

Riesanti Edie Wijaya

2017-03-01

Full Text Available Voluntary disclosure meant giving information to public either about fi nancial or non-fi -nancial regarding the fi rm’s operations without any legal requirement (Fishman and Hagerty, 1997.Giving information about voluntary disclosure enables all the concerned parties obtaining more relevantinformation about the strategies and critical elements of the fi rms. In this study, we examinedthe impact of corporate governance and fi nancial distress condition on the level of voluntary informationdisclosure. This research used a sample of manufacture fi rms listed in Indonesian stockexchange. Based on data processing using sample above, we found that corporate governance andfi nancial distress could be associated with the voluntary disclosure level.

Regular periodical public disclosure obligations of public companies

Directory of Open Access Journals (Sweden)

Marjanski Vladimir

2011-01-01

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

7 CFR 1942.117 - General requirements.

Science.gov (United States)

2010-01-01

... § 1942.117 General requirements. (a) Reserve requirements. Loans under this subpart are subject to the... 7 Agriculture 13 2010-01-01 2009-01-01 true General requirements. 1942.117 Section 1942.117 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS...

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...

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...

A more general framework to analyze whether voluntary disclosure is insufficient or excessive

Czech Academy of Sciences Publication Activity Database

Celik, Levent

2014-01-01

Roč. 44, č. 2 (2014), s. 161-178 ISSN 0889-938X Grant - others:UK(CZ) UNCE 204005/2012 Institutional support: PRVOUK-P23 Keywords : monopoly * quality uncertainty * verifiable information disclosure Subject RIV: AH - Economics Impact factor: 0.586, year: 2014

Keberadaan Corporate Governance Dan Kondisi Financial Distressed Terhadap Voluntary Disclosure

OpenAIRE

Wijaya, Riesanti Edie

2009-01-01

Voluntary disclosure meant giving information to public either about fi nancial or non-fi -nancial regarding the fi rm's operations without any legal requirement (Fishman and Hagerty, 1997).Giving information about voluntary disclosure enables all the concerned parties obtaining more relevantinformation about the strategies and critical elements of the fi rms. In this study, we examinedthe impact of corporate governance and fi nancial distress condition on the level of voluntary informationdi...

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

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

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

The relationship between self-injurious behavior and self-disclosure in adolescents with eating disorders.

Science.gov (United States)

Klomek, Anat Brunstein; Lev-Wiesel, Rachel; Shellac, Evia; Hadas, Arik; Berger, Uri; Horwitz, Mira; Fennig, Silvana

2015-03-01

The aim of the current study is to examine the association between self disclosure and self-injurious behaviors among adolescent patients diagnosed with an eating disorder. Sixty three female patients who fulfilled the DSM-IV diagnostic criteria of eating disorders were included (i.e. anorexia, bulimia, binge eating disorder and eating disorders not otherwise specified). Participants' age ranged from 11.5 to 20 years (M = 15.42, SD = 1.82). Participants completed self- report questionnaires about eating disorders, self-disclosure, self-injurious behaviors (FASM) and depression (BDI-II) RESULTS: 82.5% of the sample endorsed severe self-injurious behaviors. A moderate negative relationship was found between general disclosure to parents and self-injurious behaviors indicating that patients who generally self-disclose to their parents (on different topics, apart from suicidal ideation) engage less frequently in self-injurious behaviors. In addition, the more patients self-disclose their suicidal ideation to others, the more they tend to self-injure. Self-disclosure to parents on any topic may buffer against self-injurious behaviors and therefore it is important to work with adolescents suffering from eating disorders on effective self disclosure. In addition, self-disclosure about suicidal ideation to others by adolescents suffering from eating disorders should always be taken seriously, since it may be related to self-injurious behaviors.

78 FR 16298 - Comment Request for Information Collection: Confidentiality and Disclosure of State Unemployment...

Science.gov (United States)

2013-03-14

... Collection: Confidentiality and Disclosure of State Unemployment Compensation Information Final Rule and... about the regulatory requirements of the Confidentiality and Disclosure of State Unemployment... Administration, Office of Unemployment Insurance, 200 Constitution Avenue NW., Room S4524, Washington, DC 20210...

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.

46 CFR 508.101 - Cross-referrence to employee ethical conduct standards and financial disclosure regulations.

Science.gov (United States)

2010-10-01

... 46 Shipping 9 2010-10-01 2010-10-01 false Cross-referrence to employee ethical conduct standards... GENERAL AND ADMINISTRATIVE PROVISIONS EMPLOYEE ETHICAL CONDUCT STANDARDS AND FINANCIAL DISCLOSURE REGULATIONS § 508.101 Cross-referrence to employee ethical conduct standards and financial disclosure...

40 CFR 68.12 - General requirements.

Science.gov (United States)

2010-07-01

...) CHEMICAL ACCIDENT PREVENTION PROVISIONS General § 68.12 General requirements. (a) General requirements. The... the five-year accident history for the process as provided in § 68.42 of this part and submit it in... §§ 68.150 to 68.185. The RMP shall include a registration that reflects all covered processes. (b...

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.

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.

17 CFR 4.34 - General disclosures required.

Science.gov (United States)

2010-04-01

... CONSIDER WHETHER SUCH TRADING IS SUITABLE FOR YOU IN LIGHT OF YOUR FINANCIAL CONDITION. IN CONSIDERING... SUBSTANTIAL CHARGES FOR MANAGEMENT AND ADVISORY FEES. IT MAY BE NECESSARY FOR THOSE ACCOUNTS THAT ARE SUBJECT... with a futures commission merchant or the introduction of such account through an introducing broker...

A voxel-based morphometry study of regional gray and white matter correlate of self-disclosure.

Science.gov (United States)

Wang, ShanShan; Wei, DongTao; Li, WenFu; Li, HaiJiang; Wang, KangCheng; Xue, Song; Zhang, Qinglin; Qiu, Jiang

2014-01-01

Self-disclosure is an important performance in human social communication. Generally, an individual is likely to have a good physical and mental health if he is prone to self-disclosure under stressful life events. However, as for now, little is known about the neural structure associated with self-disclosure. Therefore, in this study, we used voxel-based morphometry to explore regional gray matter volume (rGMV) and white matter volume (rWMV) associated with self-disclosure measured by the Jourard Self-disclosure Questionnaire in a large sample of college students. Results showed that individual self-disclosure was significantly and positively associated with rGMV of the left postcentral gyrus, which might be related to strengthen individual's ability of body feeling; while self-disclosure was significantly and negatively associated with rGMV of the right orbitofrontal cortex (OFC), which might be involved in increased positive emotion experience seeking (intrinsically rewarding). In addition, individual self-disclosure was also associated with smaller rWMV in the right inferior parietal lobule (IPL). These findings suggested a biological basis for individual self-disclosure, distributed across different gray and white matter areas of the brain.

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

Science.gov (United States)

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

2017-01-01

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

46 CFR 111.95-3 - General requirements.

Science.gov (United States)

2010-10-01

... 46 Shipping 4 2010-10-01 2010-10-01 false General requirements. 111.95-3 Section 111.95-3 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) ELECTRICAL ENGINEERING ELECTRIC SYSTEMS-GENERAL REQUIREMENTS Electric Power-Operated Boat Winches § 111.95-3 General requirements. (a) Each electrical...

Disclosure of adverse events: a data linkage study reporting patient experiences among Australian adults aged ≥ 45 years.

Science.gov (United States)

Walton, Merrilyn; Harrison, Reema; Smith-Merry, Jennifer; Kelly, Patrick; Manias, Elizabeth; Jorm, Christine; Iedema, Rick

2018-04-26

Objective Since Australia initiated national open disclosure standards in 2002, open disclosure policies have been adopted in all Australian states and territories. Yet, research evidence regarding their adoption is limited. The aim of the present study was to determine the frequency with which patients who report an adverse event had information disclosed to them about the incident, including whether they participated in a formal open disclosure process, their experiences of the process and the extent to which these align with the current New South Wales (NSW) policy. Methods A cross-sectional survey about patient experiences of disclosure associated with an adverse event was administered to a random sample of 20000 participants in the 45 and Up Study who were hospitalised in NSW, Australia, between January and June 2014. Results Of the 18993 eligible potential participants, completed surveys were obtained from 7661 (40% response rate), with 474 (7%) patients reporting an adverse event. Of those who reported an adverse event, a significant majority reported an informal or bedside disclosure (91%; 430/474). Only 79 patients (17%) participated in a formal open disclosure meeting. Most informal disclosures were provided by nurses, with only 25% provided by medical practitioners. Conclusions Experiences of open disclosure may be enhanced by informing patients of their right to full disclosure in advance of or upon admission to hospital, and recognition of and support for informal or bedside disclosure for appropriate types of incidents. A review of the open disclosure guidelines in relation to the types of adverse events that require formal open disclosure and those more suitable to informal bedside disclosure is indicated. Guidelines for bedside disclosure should be drafted to assist medical practitioners and other health professionals facilitate and improve their communications about adverse events. Alignment of formal disclosure with policy requirements may also be

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.

77 FR 66777 - Time Limit for Completion of Voluntary Self-Disclosures and Revised Notice of the Institution of...

Science.gov (United States)

2012-11-07

.... 120207107-2565-01] RIN 0694-AF59 Time Limit for Completion of Voluntary Self-Disclosures and Revised Notice... narrative account required in voluntary self-disclosures (VSDs) of violations of the Export Administration... voluntary self-disclosures in connection with OEE's conduct of investigations. The other two changes address...

Physician self-disclosure in primary care: a mixed methods study of GPs’ attitudes, skills, and behaviour

Science.gov (United States)

Allen, Emily-Charlotte Frances; Arroll, Bruce

2015-01-01

Background There is a debate in medicine about the use and value of self-disclosure by the physician as a communication tool. There is little empirical evidence about GPs and self-disclosure. Aim To explore what GPs’ attitudes, skills, and behaviour are with regard to self-disclosure during a clinical consultation and whether there is a need for the development of training resources. Design and setting Mixed methods using open-ended and semi-structured interviews in Auckland, New Zealand, and the surrounding districts. Method Sixteen GPs were interviewed on the issue of self-disclosure in clinical practice. A general inductive approach was used for data analysis. Results Self-disclosure was common in this group of GPs, contrary to training in some of the groups, and was seen as a potentially positive activity. Family and physical topics were most common, yet psychological and relationship issues were also discussed. Knowing patients made self-disclosure more likely, but a GP’s intuition played the main role in determining when to self-disclose, and to whom. GPs have developed their own guidelines, shaped by years of experience; however, there was a consensus that training would be helpful. Conclusion Self-disclosure is common and, in general, seen as positive. Major personal issues were acceptable for some GPs to self-disclose, especially to known patients. Although participants had developed their own guidelines, exposure of trainees to the issue of self-disclosure would be of value to prevent future mistakes and to protect both doctor and patient from any unintended harm, for example, developing a dependent relationship. PMID:26324497

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...

21 CFR 211.180 - General requirements.

Science.gov (United States)

2010-04-01

...: GENERAL CURRENT GOOD MANUFACTURING PRACTICE FOR FINISHED PHARMACEUTICALS Records and Reports § 211.180 General requirements. (a) Any production, control, or distribution record that is required to be... good manufacturing practices brought by the Food and Drug Administration. [43 FR 45077, Sept. 29, 1978...

How much information disclosure of building energy performance is necessary?

International Nuclear Information System (INIS)

Hsu, David

2014-01-01

Many different governments have begun to require disclosure of building energy performance, in order to allow owners and prospective buyers to incorporate this information into their investment decisions. These policies, known as disclosure or information policies, require owners to benchmark their buildings and sometimes conduct engineering audits. However, given substantial variation in the cost to disclose different types of information, it is natural to ask: how much and what kind of information about building energy performance should be disclosed, and for what purposes? To answer this question, this paper assembles and cleans a comprehensive panel dataset of New York City multifamily buildings, and analyzes its predictive power using a Bayesian multilevel regression model. Analysis of variance (ANOVA) reveals that building-level variation is the most important factor in explaining building energy use, and that there are few, if any, relationships of building systems to observed energy use. This indicates that disclosure laws requiring benchmarking data may be relatively more useful than engineering audits in explaining the observed energy performance of existing buildings. These results should inform the further development of information disclosure laws. - Highlights: • A comprehensive panel dataset of energy performance and building characteristics was assembled and cleaned. • The effectiveness of the disclosed information to predict building energy performance was tested using a regression model. • Building-level variation has a greater effect than any building characteristic or systems. • Benchmarking data alone predicts energy performance equally as well as both benchmarking and engineering audit data together, and better than audit data alone

17 CFR 240.15g-4 - Disclosure of compensation to brokers or dealers.

Science.gov (United States)

2010-04-01

... brokers or dealers. 240.15g-4 Section 240.15g-4 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 240.15g-4 Disclosure of compensation to brokers or dealers. Preliminary Note: Brokers and dealers may..., and dominated and controlled markets. (a) Disclosure requirement. It shall be unlawful for any broker...

24 CFR 4.26 - Permissible and impermissible disclosures.

Science.gov (United States)

2010-04-01

... official audit, inquiry or investigation, if the disclosure is made to an auditor or investigator authorized by the HUD Inspector General to conduct the audit or investigation; (6) Legal activities... purpose of: (1) Communication of the applicant's failure to qualify, after a preliminary review for...

Risk disclosure and the recruitment of oocyte donors: are advertisers telling the full story?

Science.gov (United States)

Alberta, Hillary B; Berry, Roberta M; Levine, Aaron D

2014-01-01

This study analyzes 435 oocyte donor recruitment advertisements to assess whether entities recruiting donors of oocytes to be used for in vitro fertilization (IVF) procedures include a disclosure of risks associated with the donation process in their advertisements. Such disclosure is required by the self-regulatory guidelines of the American Society for Reproductive Medicine (ASRM) and by law in California for advertisements placed in the state. We find very low rates of risk disclosure across entity types and regulatory regimes, although risk disclosure is more common in advertisements placed by entities subject to ASRM's self-regulatory guidelines. Advertisements placed in California are more likely to include risk disclosure, but disclosure rates are still quite low. California-based entities advertising outside the state are more likely to include risk disclosure than non-California entities, suggesting that California's law may have a modest "halo effect." Our results suggest that there is a significant ethical and policy problem with the status quo in light of the known and unknown risks of oocyte donation and the importance of risk disclosure to informed consent in the context of oocyte donation. © 2014 American Society of Law, Medicine & Ethics, Inc.

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...

44 CFR 6.22 - Accounting of disclosures.

Science.gov (United States)

2010-10-01

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

Proactive Public Disclosure

DEFF Research Database (Denmark)

Boll, Karen; Tell, Michael

2015-01-01

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

40 CFR 2.209 - Disclosure in special circumstances.

Science.gov (United States)

2010-07-01

... its officers and employees, furnished to each affected business at least the same notice to which the... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Disclosure in special circumstances. 2.209 Section 2.209 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL PUBLIC INFORMATION...

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...

29 CFR 4007.10 - Recordkeeping; audits; disclosure of information.

Science.gov (United States)

2010-07-01

... this section, and (iii) Require disclosure of any manual or automated system or process used to... order to permit PBGC to determine the effectiveness of the system or process and the reliability of...

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...

75 FR 64909 - Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans

Science.gov (United States)

2010-10-20

... of the type or category of the investment (e.g., money market fund, balanced fund (stocks and bonds... designated investment alternatives (e.g., mutual funds). \\6\\ 73 FR 43014 at 43018, n. 7 (July 23, 2008). Some... the investment or fund level. The Department intends that the disclosure pursuant to this paragraph...

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.

30 CFR 250.1000 - General requirements.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false General requirements. 250.1000 Section 250.1000... OPERATIONS IN THE OUTER CONTINENTAL SHELF Pipelines and Pipeline Rights-of-Way § 250.1000 General....1001, must meet the requirements in §§ 250.1000 through 250.1008. (2) A pipeline right-of-way grant...

29 CFR 70.6 - Disclosure of originals.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Disclosure of originals. 70.6 Section 70.6 Labor Office of... of originals. (a) No original record or file in the custody of the Department of Labor, or of any... or the Inspector General. (b) The individual authorizing the release of the original record or file...

41 CFR 105-60.605 - Procedure in the event of a demand for production or disclosure.

Science.gov (United States)

2010-07-01

.... (2) Production of material. When information other than oral testimony is sought by a demand, the... of a demand for production or disclosure. 105-60.605 Section 105-60.605 Public Contracts and Property... MATERIALS 60.6-Production or Disclosure by Present or Former General Services Administration Employees in...

Community Consultation and Public Disclosure: Preliminary Results From A New Model

Science.gov (United States)

Ramsey, Cornelia A.; Quearry, Bonnie; Ripley, Elizabeth

2011-01-01

Emergency medicine research conducted under the exception from informed consent (EFIC) regulation enables critical scientific advancements. When EFIC is proposed, there is a requirement for broad community consultation and public disclosure regarding the risks and benefits of the study. At the present time, no clear guidelines or standards exist for conducting and evaluating the community consultation and public disclosure. This preliminary study tested the feasibility and acceptability of a new approach to community consultation and public disclosure for a large-scale EFIC trial by engaging community members in designing and conducting the strategies. The authors enrolled key community members (called Community Advocates for Research, or CARs) to use community-based participatory methods to design and implement community consultation and public disclosure. By partnering with community members who represent target populations for the research study, this new approach has demonstrated a feasible community consultation and public disclosure plan with greater community participation and less cost than previous studies. In a community survey, the percentage of community members reporting having heard about the EFIC trial more than doubled after employing the new approach. This article discusses initial implementation and results. PMID:21729187

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…

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.

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…

12 CFR 226.39 - Mortgage transfer disclosures.

Science.gov (United States)

2010-01-01

... to the loan or it is assigned to the servicer solely for the administrative convenience of the servicer in servicing the obligation. (2) A “mortgage loan” means any consumer credit transaction that is secured by the principal dwelling of a consumer. (b) Disclosure required. Except as provided in paragraph...

A Note on Quality Disclosure and Competition

DEFF Research Database (Denmark)

Jansen, Jos

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

A Note on Quality Disclosure and Competition

DEFF Research Database (Denmark)

Jansen, Jos

2017-01-01

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

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.

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.

26 CFR 1.6033-5T - Disclosure by tax-exempt entities that are parties to certain reportable transactions (temporary).

Science.gov (United States)

2010-04-01

...), including a fully self-directed qualified plan, IRA, or other savings arrangement, the disclosure required... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Disclosure by tax-exempt entities that are... Information Returns § 1.6033-5T Disclosure by tax-exempt entities that are parties to certain reportable...

Disclosure of funding sources and conflicts of interest in phase III surgical trials: survey of ten general surgery journals.

Science.gov (United States)

Bridoux, Valérie; Moutel, Grégoire; Schwarz, Lilian; Michot, Francis; Herve, Christian; Tuech, Jean-Jacques

2014-10-01

Discussions regarding disclosure of funding sources and conflicts of interest (COI) in published peer-reviewed journal articles are becoming increasingly more common and intense. The aim of the present study was to examine whether randomized controlled trials (RCTs) published in leading surgery journals report funding sources and COI. All articles reporting randomized controlled phase III trials published January 2005 through December 2010 were chosen for review from ten international journals. We evaluated the number of disclosed funding sources and COI, and the factors associated with such disclosures. From a review of 657 RCT from the ten journals, we discovered that presence or absence of a funding source and COI was disclosed by 47 % (309) and 25.1 % (165), respectively. Most articles in "International Committee of Medical Journal Editors (ICMJE)-affiliated journals" did not disclose COI. Disclosure of funding was associated with a journal impact factor >3 (51.7 vs 41.6 %; p funding sources (i.e., whether or not there was a funding source), and almost three quarters did not disclose whether COI existed. Our findings suggest the need to adopt best current practices regarding disclosure of competing interests to fulfill responsibilities to readers and, ultimately, to patients.

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...

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

Directory of Open Access Journals (Sweden)

Christo Ackermann

2016-03-01

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

Is there a casual link between disclosure for fair value assets and information asymmetry?

OpenAIRE

Ezdri, Elon

2016-01-01

Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclosure requirements for fair value assets with no active market (level 3). This study investigates how well Swedish listed firms have complied with the new disclosure requirements, and whether their compliance level has affected t...

Herpes simplex virus: 'to disclose or not to disclose.' An exploration of the multi-disciplinary team's role in advising patients about disclosure when diagnosed with genital herpes simplex virus.

Science.gov (United States)

Caulfield, Pauline; Willis, Diane

2017-07-01

The first UK prosecution for genital herpes simplex virus (HSV) transmission in 2011 attracted strong criticism from medical experts. To address the dearth of research on the topic, this study aimed to explore the nature of advice given to patients by the multidisciplinary team (MDT) in the West of Scotland on HSV disclosure to partners. Ten semi-structured interviews with members of the MDT were conducted and the interviews were analysed using Burnard's Thematic Content Analysis. Four themes emerged which explored practitioners' knowledge of HSV and their feelings regarding the emotional aspects of the diagnosis on clients including the challenges of discussing disclosure. Within this framework, participants' attitudes to the legal prosecution were also surveyed. This study revealed that participants had good knowledge about HSV. Furthermore, participants believed disclosure to be the patient's choice and had not altered their practice to advise disclosure to all partners in accordance with local protocol. However, there was a general consensus that disclosure was not required due to the prevalence of HSV and prevalence was used to dissipate emotional reactions to HSV diagnosis.

12 CFR 404.4 - Request requirements.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Request requirements. 404.4 Section 404.4 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES INFORMATION DISCLOSURE Procedures for Disclosure of Records Under the Freedom of Information Act. § 404.4 Request requirements. (a) Form. Requests...

Adults usually believe young children: the influence of eliciting questions and suggestibility presentations on perceptions of children's disclosures.

Science.gov (United States)

Laimon, Rachel L; Poole, Debra A

2008-12-01

Do people realize the danger of asking misinformed children yes-no questions? Study 1 confirmed that disclosures children made during free recall in an earlier suggestibility study were more accurate than disclosures following "yes" responses to yes-no questions, which in turn were more accurate than disclosures following "no" responses. In Studies 2 and 3, college students watched interviews of children and judged the veracity of these three disclosure patterns. Participants generally believed false reports representing the first two patterns, although watching expert testimony that included a videotaped example of a false report reduced trust in prompted disclosures. Results document the need to inform forensic decision-makers about the circumstances associated with erroneous responses to yes-no questions.

20 CFR 295.6 - Disclosure of information.

Science.gov (United States)

2010-04-01

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

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...

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...

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...

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

disclosure in Romanian banking system harmonized with international requirements? Was there a progress in this respect in the latest years?” The research methodology used for achieving our goal is based on both static and dynamic analysis using appropriate statistical tools – concentration indices (H or Herfindahl index for measuring the improvements in financial instruments’ disclosure practices,, thus pointing out the degree of material harmonization reached step by step as well as the overall progress. In this respect, firstly, we developed a disclosure checklist structured on three sections dealing with financial instruments’ general disclosures, derivatives and hedge accounting and risk disclosures. The results of the performed analysis reveal that accounting practices in Romanian banking sector as regards disclosures related to financial instruments experienced a continuous improvement both at individual and consolidated level, but the level of material harmonization is still relatively moderate. In case of individual financial reporting this can be explained by the recently introduced requirement of preparing financial statements in accordance with IFRS and only for informative purposes. Thus, by now we can talk about a real material harmonization just in case of consolidated financial reporting. Unlike prior research studies which were focused on similar goals - to measure accounting harmonization around the world, our paper provides a particular approach on a specific business field, the banking one that was not separately explored on this topic before. Thus, we considered for analysis its related accounting practices focusing on financial instruments disclosure, which is a particular issue, too, thus enriching the research literature on this field.

Private equity investments and disclosure policy

NARCIS (Netherlands)

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

2008-01-01

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

28 CFR 802.20 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

5 CFR 2100.12 - Accounting of disclosure.

Science.gov (United States)

2010-01-01

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

38 CFR 1.511 - Disclosure of claimant records in connection with judicial proceedings generally.

Science.gov (United States)

2010-07-01

... sickle cell anemia treatment records, which are protected under 38 U.S.C. 7332, where the records sought... and sickle cell anemia treatment records, which are protected under 38 U.S.C. 7332, where the records... virus and sickle cell anemia treatment, a subpoena is insufficient for such disclosure. Specific...

Author disclosure of conflict of interest in vascular surgery journals.

Science.gov (United States)

Forbes, Thomas L

2011-09-01

Advances in vascular surgery are increasingly technology-driven, and the relationships between surgeons and the medical device industry can be complex. This study reviewed conflict of interest (COI) disclosure in the vascular surgery journals regarding several selected technology-driven topics, including endovascular stent grafts (EV), carotid artery stenting (CAS), and peripheral arterial interventions (PI), to suggest further directions. Authors' COI disclosures were reviewed from all clinical papers published in 2008 and 2009 in each of six vascular surgery journals, and pertaining to three selected topics (EV, CAS, and PI). Rate of COI disclosure was evaluated as a function of journal, topic, article type (randomized trial, case series, case report, review, or meta-analysis), and authors' region of origin. Secondarily, consistency of authors' disclosure was evaluated by reviewing papers by the same author and of the same topic. Six hundred thirty-five papers were reviewed from the six journals. A COI was declared in 125 (19.7%) of these papers. This rate differed between journals (range, 3.2%-34.1%; P journals (46.9%), or in the same journal (25%). Rates of disclosure of COI, and inconsistencies in disclosure in the vascular surgery literature are at least partially due to differences in journals' reporting policies, while a smaller proportion of these inconsistencies are due to individual author behavior. Journals should adopt a consistent requirement for a separate COI declaration where all relevant financial arrangements are disclosed. Copyright © 2011 Society for Vascular Surgery. Published by Mosby, Inc. All rights reserved.

40 CFR 141.70 - General requirements.

Science.gov (United States)

2010-07-01

...) NATIONAL PRIMARY DRINKING WATER REGULATIONS Filtration and Disinfection § 141.70 General requirements. (a... regulations establish criteria under which filtration is required as a treatment technique for public water... filtration requirements in § 141.73 and the disinfection requirements in § 141.72(b). (c) Each public water...

5 CFR 297.403 - Accounting of disclosure.

Science.gov (United States)

2010-01-01

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

32 CFR 701.111 - Disclosure accounting.

Science.gov (United States)

2010-07-01

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

Sibling Self-Disclosure in Early Adolescence.

Science.gov (United States)

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

2000-01-01

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

38 CFR 17.504 - Disclosure methods.

Science.gov (United States)

2010-07-01

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

41 CFR 51-9.202 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

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.

Conflict-of-interest disclosure at medical journals in Japan: a nationwide survey of the practices of journal secretariats

OpenAIRE

Kojima, Takako; Green, Joseph; Barron, J Patrick

2015-01-01

Objectives Medical journals in Japan generally have appropriate policies regarding disclosure of conflicts of interest (COI). However, COI management depends on the staff members of each journal's editorial secretariat. This study's objectives were to find out (A) whether COI disclosure and the journal's role in it are clearly understood by the journal’s secretariat staff, (B) how much experience the editorial secretariat has in actually handling issues related to disclosure and (C) what kind...

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...

46 CFR 111.20-1 - General requirements.

Science.gov (United States)

2010-10-01

... COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) ELECTRICAL ENGINEERING ELECTRIC SYSTEMS-GENERAL REQUIREMENTS Transformer Construction, Installation, and Protection § 111.20-1 General requirements. Each transformer winding must be resistant to moisture, sea atmosphere, and oil vapor, unless special precautions...

Information disclosure and control on Facebook: are they two sides of the same coin or two different processes?

Science.gov (United States)

Christofides, Emily; Muise, Amy; Desmarais, Serge

2009-06-01

Facebook, the popular social network site, is changing the nature of privacy and the consequences of information disclosure. Despite recent media reports regarding the negative consequences of disclosing information on social network sites such as Facebook, students are generally thought to be unconcerned about the potential costs of this disclosure. The current study explored undergraduate students' information disclosure and information control on Facebook and the personality factors that influence levels of disclosure and control. Participants in this online survey were 343 undergraduate students who were current users of Facebook. Results indicated that participants perceived that they disclosed more information about themselves on Facebook than in general, but participants also reported that information control and privacy were important to them. Participants were very likely to have posted information such as their birthday and e-mail address, and almost all had joined an online network. They were also very likely to post pictures such as a profile picture, pictures with friends, and even pictures at parties and drinking with friends. Contrary to expectations, information disclosure and information control were not significantly negatively correlated, and multiple regression analyses revealed that while disclosure was significantly predicted by the need for popularity, levels of trust and self-esteem predicted information control. Therefore, disclosure and control on Facebook are not as closely related as expected but rather are different processes that are affected by different aspects of personality. Implications of these findings and suggestions for future research are discussed.

Disclosure and documentation of reported unanticipated medical events or outcomes: need for healthcare provider education.

Science.gov (United States)

Singh, Vinita; Cunningham, Christopher J L; Panda, Mukta; Hetzler, Dale C; Stanley, Daniel

2012-01-01

In 2001 the Joint Commission on Accreditation of Healthcare Organizations added "requirement to disclose unanticipated outcomes" to accreditation standards. Full disclosure increases patient satisfaction and trust in physicians. Though studies suggest elements of complete disclosure, there are no national standards. © 2012 American Society for Healthcare Risk Management of the American Hospital Association.

Conflict-of-interest disclosure at medical journals in Japan: a nationwide survey of the practices of journal secretariats.

Science.gov (United States)

Kojima, Takako; Green, Joseph; Barron, J Patrick

2015-08-26

Medical journals in Japan generally have appropriate policies regarding disclosure of conflicts of interest (COI). However, COI management depends on the staff members of each journal's editorial secretariat. This study's objectives were to find out (A) whether COI disclosure and the journal's role in it are clearly understood by the journal's secretariat staff, (B) how much experience the editorial secretariat has in actually handling issues related to disclosure and (C) what kind of help or support they need. In January 2014, questionnaires were sent to the editorial secretariats of journal-publishing societies belonging to the Japanese Association of Medical Sciences (JAMS). The response rate was 100%, and the respondents represented 121 journals published by the 118 JAMS member societies (at the time of the survey). Information was collected on the history of COI policies and on how those policies were implemented. At the end of the questionnaire, there was an open-ended call for comments. Compulsory COI disclosure began between 2010 and 2013 for 60.3% of the journals (73/121). Handling of COI issues was not uniform: 17.4% (21/121) of respondents do not pursue cases of dubious disclosure, and 47.9% (58/121) do not require COI disclosures from editorial board members. Very few of the editorial secretariats had clearly-stated consequences for violations of COI-disclosure policy (33/121, 27.3%), and only 28.9% offered COI education (35/121). Respondents' comments indicated that uniform, easily-searchable guidance regarding COI policies and implementation would be welcome. Although commitment is widespread, policy implementation is inconsistent and COI experience is lacking. Clear, easy-to-use guidelines are desired by many societies. The JAMS is to be commended for supporting this country-wide investigation; other countries and regions are encouraged to perform similar investigations to respond to needs regarding COI management. Published by the BMJ Publishing

To self-disclose or not self-disclose? A systematic review of clinical self-disclosure in primary care.

Science.gov (United States)

Arroll, Bruce; Allen, Emily-Charlotte Frances

2015-09-01

There is a debate in medicine about the value of self-disclosure by the physician as a communication tool. To review the empirical literature of self-disclosure in primary care. Systematic review of empirical literature relating to self-disclosure by primary care physicians (including US paediatricians) from seven electronic databases (MEDLINE(®), Scopus, PsycINFO, Embase, Social Sciences Citation Index, EBSCOhost, and Cochrane Central Register of Controlled Trials [CENTRAL]). Databases were searched for empirical studies on self-disclosure and primary care published from 1946 to 28 November 2014, as well as references from primary studies. The search was extended to include working papers, theses, and dissertations. Nine studies were identified, with response rates ranging from 34% to 100%, as well as several not reported. Self-disclosure occurred in 14-75% of consultations, the most from paediatricians. Self-disclosure had intended benefit; however, one standardised patient study found that 85% of self-disclosures were not useful as reported by the transcript coders. Conflicting data emerged on the self-disclosure outcome. This is the first systematic review of self-disclosure in primary care and medicine. Self-disclosure appears to be common and has the potential to be helpful when used judiciously. Few studies examined the impact on patients, and no studies considered the individual patient perspective nor the content which results in benefit or harm. No evidence was found of any training into how to deal with self-disclosure. © British Journal of General Practice 2015.

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.

Grade Non-Disclosure. NBER Working Paper No. 17465

Science.gov (United States)

Gottlieb, Daniel; Smetters, Kent

2011-01-01

This paper documents and explains the existence of grade non-disclosure policies in Masters in Business Administration programs, why these policies are concentrated in highly-ranked programs, and why these policies are not prevalent in most other professional degree programs. Related policies, including honors and minimum grade requirements, are…

Advertising and disclosure of funding on patient organisation websites: a cross-sectional survey

Directory of Open Access Journals (Sweden)

Tisocki Klara

2006-08-01

Full Text Available Abstract Background Patient organisations may be exposed to conflicts of interest and undue influence through pharmaceutical industry (Pharma donations. We examined advertising and disclosure of financial support by pharmaceutical companies on the websites of major patient organisations. Method Sixty-nine national and international patient organisations covering 10 disease states were identified using a defined Google search strategy. These were assessed for indicators of transparency, advertising, and disclosure of Pharma funding using an abstraction tool and inspection of annual reports. Data were analysed by simple tally, with medians calculated for financial data. Results Patient organisations websites were clear about their identity, target audience and intention but only a third were clear on how they derived their funds. Only 4/69 websites stated advertising and conflict of interest policies. Advertising was generally absent. 54% of sites included an annual report, but financial reporting and disclosure of donors varied substantially. Corporate donations were itemised in only 7/37 reports and none gave enough information to show the proportion of funding from Pharma. 45% of organisations declared Pharma funding on their website but the annual reports named more Pharma donors than did the websites (median 6 vs. 1. One third of websites showed one or more company logos and/or had links to Pharma websites. Pharma companies' introductions were present on 10% of websites, some of them mentioning specific products. Two patient organisations had obvious close ties to Pharma. Conclusion Patient organisation websites do not provide enough information for visitors to assess whether a conflict of interest with Pharma exists. While advertising of products is generally absent, display of logos and corporate advertisements is relatively common. Display of clear editorial and advertising policies and disclosure of the nature and degree of corporate

Advertising and disclosure of funding on patient organisation websites: a cross-sectional survey.

Science.gov (United States)

Ball, Douglas E; Tisocki, Klara; Herxheimer, Andrew

2006-08-03

Patient organisations may be exposed to conflicts of interest and undue influence through pharmaceutical industry (Pharma) donations. We examined advertising and disclosure of financial support by pharmaceutical companies on the websites of major patient organisations. Sixty-nine national and international patient organisations covering 10 disease states were identified using a defined Google search strategy. These were assessed for indicators of transparency, advertising, and disclosure of Pharma funding using an abstraction tool and inspection of annual reports. Data were analysed by simple tally, with medians calculated for financial data. Patient organisations websites were clear about their identity, target audience and intention but only a third were clear on how they derived their funds. Only 4/69 websites stated advertising and conflict of interest policies. Advertising was generally absent. 54% of sites included an annual report, but financial reporting and disclosure of donors varied substantially. Corporate donations were itemised in only 7/37 reports and none gave enough information to show the proportion of funding from Pharma. 45% of organisations declared Pharma funding on their website but the annual reports named more Pharma donors than did the websites (median 6 vs. 1). One third of websites showed one or more company logos and/or had links to Pharma websites. Pharma companies' introductions were present on 10% of websites, some of them mentioning specific products. Two patient organisations had obvious close ties to Pharma. Patient organisation websites do not provide enough information for visitors to assess whether a conflict of interest with Pharma exists. While advertising of products is generally absent, display of logos and corporate advertisements is relatively common. Display of clear editorial and advertising policies and disclosure of the nature and degree of corporate donations is needed on patient organisations' websites. An ethical

Toward accommodating physicians' conscientious objections: an argument for public disclosure.

Science.gov (United States)

Harter, Thomas D

2015-03-01

This paper aims to demonstrate how public disclosure can be used to balance physicians' conscientious objections with their professional obligations to patients--specifically respect for patient autonomy and informed consent. It is argued here that physicians should be permitted to exercise conscientious objections, but that they have a professional obligation to provide advance notification to patients about those objections. It is further argued here that public disclosure is an appropriate and ethically justifiable limit to the principle of advance notification. The argument for publicly disclosing physicians' conscientious objections is made in this paper by discussing three practical benefits of public disclosure in medicine, and then addressing how publicly disclosing physicians' conscientious objections is not an undue invasion of privacy. Three additional concerns with public disclosure of physicians' conscientious objections are briefly addressed--potential harassment of physicians, workplace discrimination, and mischaracterising physicians' professional aptitude--concluding that each of these concerns requires further deliberation in the realm of business ethics. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

The Introduction of Corporate Governance Codes in a Transitional Economy And its Impact on Compliance with Mandatory Disclosures: The Case of Egypt

Directory of Open Access Journals (Sweden)

Marwa Hassaan

2016-01-01

extends the financial reporting literature and the emerging markets disclosure literature by being the first to investigate the influence of corporate governance requirements for best practices on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the EGX. Results provide evidence of the lack of influence of corporate governance best practices on the levels of compliance with mandatory IFRSs disclosure requirements as it is not yet part of the cultural values within the Egyptian context. These findings are consistent with the notions of the proposed theoretical foundation.

There Is More to Transparency than Meets the Eye: The Impact of Mandatory Disclosure Laws Aimed at Promoting Breastfeeding.

Science.gov (United States)

Lytton, Timothy D; Dennison, Barbara A; Nguyen, Trang Q; Jurkowski, Janine M

2014-01-01

Requiring hospitals to inform patients of clinical best practices and to disclose performance data are two common regulatory strategies for improving healthcare. Proponents of such mandatory disclosure laws--sometimes referred to as "targeted transparency "--argue that they increase patient awareness and thereby create reputational incentives for hospitals to improve their performance. Evaluation of targeted transparency typically focuses on patient responses to information and changes in hospital behavior based on reputational concerns. This standard account, however, overlooks other important ways targeted transparency can influence hospital performance. This article presents a case study of disclosure laws designed to promote breastfeeding to illustrate how targeted transparency can influence hospitals independently of its effects on patients' choice of provider or hospitals' fear of losing business. We found that mandatory disclosure laws emboldened state regulators to take a more aggressive approach to enforcement of hospital regulations, empowered nurse managers to advocate more effectively within hospitals for changes in hospital policies, and enabled nurse managers to implement verifiable performance goals for clinical staff under their supervision. These findings suggest that the study of mandatory disclosure more generally--in areas such as financial regulation, environmental protection, food labeling, and workplace safety--would benefit by analyzing not only its influence on public awareness and its reputational effects but also how regulators use transparency laws and how managers within regulated entities employ the information that the laws provide.

The EU electricity disclosure from the business perspective-A study from Norway

International Nuclear Information System (INIS)

Aasen, M.; Westskog, H.; Wilhite, H.; Lindberg, M.

2010-01-01

The EU Electricity Directive requires that consumers be provided information about the sources from which the electricity is produced, as well as about the CO 2 emissions and the radioactive waste resulting from production sources. In this paper we examine the effectiveness of this information strategy based on a case study focusing on Norwegian enterprises. We explore the views of selected companies on the electricity disclosure scheme. We examine how effective the disclosure scheme is in informing and stimulating companies to buy green electricity products, and link this to what we know about the effects of information disclosure from the literature. Our results show that the information disclosed does to a little extent reach the businesses, and that firms express distrust in the system of Guarantees of Origin (GoO), which leads to distrust in the relevance of the information given through the disclosure scheme. - Research highlights: →The information disclosed does to a little extent reach the businesses and catch their interest. →Firms express distrust in the Guarantees of Origin System (GoO), which leads to distrust in the relevance of the information given through the disclosure system. →Many firms point out that the absence of a mechanism to convert GoO revenue to investment in new green production weakens the legitimacy of the disclosure system.

How effective is mandatory building energy disclosure program in Australia?

Science.gov (United States)

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

2018-04-01

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

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

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Wijantini Wijantini

2006-09-01

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

Variation of Community Consultation and Public Disclosure for a Pediatric Multi-centered “Exception from Informed Consent” Trial

Science.gov (United States)

Holsti, Maija; Zemek, Roger; Baren, Jill; Stanley, Rachel M.; Prashant, Mahajan; Vance, Cheryl; Brown, Kathleen M.; Gonzalez, Victor; King, Denise; Jacobsen, Kammy; Shreve, Kate; van de Bruinhorst, Katrina; Jones, Anne Marie; Chamberlain, James M.

2014-01-01

Background The U.S. federal regulation “Exception from Informed Consent (EFIC) for Emergency Research,” 21 Code of Federal Regulations 50.24, permits emergency research without informed consent under limited conditions. Additional safeguards to protect human subjects include requirements for community consultation and public disclosure prior to starting the research. Because the regulations are vague about these requirements, Institutional Review Boards (IRBs) determine the adequacy of these activities at a local level. Thus there is potential for broad interpretation and practice variation. Aim To describe the variation of community consultation and public disclosure activities approved by IRBs, and the effectiveness of this process for a multi-center, EFIC, pediatric status epilepticus clinical research trial. Methods: Community consultation and public disclosure activities were analyzed for each of 15 participating sites. Surveys were conducted with participants enrolled in the status epilepticus trial to assess the effectiveness of public disclosure dissemination prior to study enrollment. Results Every IRB, among the 15 participating sites, had a varied interpretation of EFIC regulations for community consultation and public disclosure activities. IRBs required various combinations of focus groups, interviews, surveys, and meetings for community consultation; news releases, mailings, and public service announcements for public disclosure. At least 4,335 patients received information about the study from these efforts. 158 chose to be included in the “Opt Out” list. Of the 304 participants who were enrolled under EFIC, 12 (5%) had heard about the study through community consultation or public disclosure activities. The activities reaching the highest number of participants were surveys and focus groups associated with existing meetings. Public disclosure activities were more efficient and cost-effective if they were part of an in-hospital resource for

41 CFR 105-64.102 - What is GSA's policy on disclosure of information in a system of records?

Science.gov (United States)

2010-07-01

... disclosure of information in a system of records? 105-64.102 Section 105-64.102 Public Contracts and Property Management Federal Property Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION... Responsibilities § 105-64.102 What is GSA's policy on disclosure of information in a system of records? No...

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.

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

Science.gov (United States)

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

2016-12-01

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

Corporate Governance and Strategic Management Accounting Disclosure

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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.

40 CFR 745.113 - Certification and acknowledgment of disclosure.

Science.gov (United States)

2010-07-01

... disclosure. 745.113 Section 745.113 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... may produce permanent neurological damage, including learning disabilities, reduced intelligence... required by § 745.110(a); or (ii) Waived the opportunity. (6) When one or more agents are involved in the...

34 CFR 674.41 - Due diligence-general requirements.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Due diligence-general requirements. 674.41 Section 674... POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION FEDERAL PERKINS LOAN PROGRAM Due Diligence § 674.41 Due diligence—general requirements. (a) General. Each institution shall exercise due diligence in collecting...

Electricity disclosure in the Nordic countries. Prestudy focussing on the customer perspective

International Nuclear Information System (INIS)

Gode, Jenny; Axelsson, Ulrik

2007-04-01

Electricity disclosure is required by the EU Directive concerning the internal market in electricity. According to the directive electricity suppliers shall make available to final customers the contribution of each energy source to the overall fuel mix and at least reference to existing sources where information on CO 2 emissions and the radioactive waste resulting from the electricity produced can be found. The information shall be reliable. The systems for electricity disclosure implemented or planned to be implemented differs among the Nordic countries and some countries currently apply some kind of transitional solutions. The systems applied at present cannot be easily combined, but extensive changes would only be needed in the Finnish system. Regulations for the Swedish system are also needed. Multiple counting (counting of e.g. environmental attributes more than once) occurs in all Nordic systems and at Nordic level as well. The Finnish system does not make corrections of environmental attributes from the electricity mix; Sweden and Norway currently apply transitional preliminary systems where the risk of multiple counting is obvious and Denmark does not yet fully apply the rules set up in their implemented system. However, in Sweden, Norway and Denmark it is likely that reliable systems will be implemented and applied - presumed that regulations for the Swedish system will be implemented according to previous plans. Multiple counting at Nordic level is a result of partly national multiple counting and partly due to application of different tracking systems, rules for import and export of electricity and attributes as well as rules and basis for correction of the residual (a residual is not at all used in Finland). Ten business customers have been interviewed regarding their opinions, requirements and desires with respect to electricity disclosure, but a clear picture has not emerged from these interviews. Several customers pay extra for some kind of green

Quantifying the variability of financial disclosure information reported by authors presenting research at multiple sports medicine conferences.

Science.gov (United States)

Jegede, Kolawole A; Ju, Brian; Miller, Christopher P; Whang, Peter; Grauer, Jonathan N

2011-11-01

In the study reported here, we compared self-reported industry relationships of authors who attended 3 major orthopedic sports medicine conferences during a single calendar year. Our goal was to calculate the variability between disclosure information over time. A significant percentage of authors who attended these meetings were inconsistent in submitting their disclosure information. In addition, most authors with irregularities had more than 1 discrepancy. We believe that the vast majority of the observed discrepancies did not result from intentional deception on the part of the authors but instead from ongoing confusion regarding which industry relationships should be acknowledged for particular meetings (some specialty societies require that all relationships be divulged, whereas others require only those affiliations directly applicable to research being presented). In the absence of a uniform disclosure policy that is widely adopted by many specialty societies, these findings suggest that the disclosure process will continue to be plagued by inconsistent reporting of financial conflicts of interest.

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...

47 CFR 61.41 - Price cap requirements generally.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Price cap requirements generally. 61.41 Section... (CONTINUED) TARIFFS General Rules for Dominant Carriers § 61.41 Price cap requirements generally. (a... companies shall not bar a carrier from electing price cap regulation provided the carrier is otherwise...

Enacting open disclosure in the UK National Health Service: A qualitative exploration.

Science.gov (United States)

Harrison, Reema; Birks, Yvonne; Bosanquet, Kate; Iedema, Rick

2017-08-01

Open and honest discussion between healthcare providers and patients and families affected by error is considered to be a central feature of high quality and safer patient care, evidenced by the implementation of open disclosure policies and guidance internationally. This paper discusses the perceived enablers that UK doctors and nurses report as facilitating the enactment of open disclosure. Semistructured interviews with 13 doctors and 22 nurses from a range of levels and specialities from 5 national health service hospitals and primary care trusts in the UK were conducted and analysed using a framework approach. Five themes were identified which appear to capture the factors that are critical in supporting open disclosure: open disclosure as a moral and professional duty, positive past experiences, perceptions of reduced litigation, role models and guidance, and clarity. Greater openness in relation to adverse events requires health professionals to recognise candour as a professional and moral duty, exemplified in the behaviour of senior clinicians and that seems more likely to occur in a nonpunitive, learning environment. Recognising incident disclosure as part of ongoing respectful and open communication with patients throughout their care is critical. © 2017 The Authors Journal of Evaluation in Clinical Practice Published by John Wiley & Sons Ltd.

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.

Disclosure and Fit Capability of the Filtering Facepiece Respirator.

Science.gov (United States)

Lofgren, Don J

2018-05-01

The filtering facepiece air-purifying respirator is annually purchased in the tens of millions and widely used for worker protection from harmful airborne particulates. The workplace consumers of this safety product, i.e., employers, workers, and safety and health professionals, have assurances of its effectiveness through the respirator certification and disclosure requirements of the National Institute for Occupational Safety and Health. However, the certification of a critical performance requirement has been missing for the approved filtering facepiece respirator since 1995: fit capability. Without this certification, consumers continue to be at risk of purchasing a respirator model that may fit a small percentage of the intended users. This commentary updates and expands an earlier one by this author, addresses the consequences of poorly fitting certified models on the market and lack of disclosure, and calls for further action by National Institute for Occupational Safety and Health to meet the needs and expectations of the consumer.

Cancer disclosure: experiences of Iranian cancer patients.

Science.gov (United States)

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

2012-06-01

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

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

OpenAIRE

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

2016-01-01

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

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.

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

Science.gov (United States)

Li, Haochu; Chen, Xinguang; Yu, Bin

2016-01-01

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

"You don't look like one of them": disclosure of mental illness in the workplace as an ongoing dilemma.

Science.gov (United States)

Peterson, Debbie; Currey, Nandika; Collings, Sunny

2011-01-01

The purpose of this study was to describe the pressures surrounding disclosure of a mental illness in the New Zealand workplace. Using qualitative methods and general inductive analysis, the study included twenty-two employed New Zealanders with experience of mental illnesses. Fear of discrimination, and legal, practical and moral pressures contributed to tension between workplace disclosure and non-disclosure of a mental illness. The decision to disclose a mental illness is a dilemma throughout the employment process, not just a problem for the beginning of an employment relationship. Employees with experience of mental illnesses and their employers need to be able to access advice throughout this process on disclosure issues. Disclosure is irreversible; therefore, the decision to disclose, and its timing, must remain at the discretion of the employee.

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...

77 FR 74625 - Policy To Encourage Trial Disclosure Programs; Information Collection

Science.gov (United States)

2012-12-17

... BUREAU OF CONSUMER FINANCIAL PROTECTION 12 CFR Chapter X [Docket No. CFPB-2012-0046] Policy To Encourage Trial Disclosure Programs; Information Collection AGENCY: Bureau of Consumer Financial Protection... Bureau of Consumer Financial Protection (Bureau) invites the general public and other Federal agencies to...

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.

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...

Do Data Breach Disclosure Laws Reduce Identity Theft?

Science.gov (United States)

Romanosky, Sasha; Telang, Rahul; Acquisti, Alessandro

2011-01-01

In the United States, identity theft resulted in corporate and consumer losses of $56 billion dollars in 2005, with up to 35 percent of known identity thefts caused by corporate data breaches. Many states have responded by adopting data breach disclosure laws that require firms to notify consumers if their personal information has been lost or…

49 CFR 10.23 - Accounting of disclosures.

Science.gov (United States)

2010-10-01

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

36 CFR 1121.11 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

18 CFR 701.311 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

36 CFR 1008.10 - Accounting for disclosures.

Science.gov (United States)

2010-07-01

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

46 CFR 503.62 - Accounting of disclosures.

Science.gov (United States)

2010-10-01

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

Supervisee self-disclosure: a clinical psychology perspective.

Science.gov (United States)

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

2014-01-01

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

Daily self-disclosure and sleep in couples.

Science.gov (United States)

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

2014-08-01

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

The effect of fair disclosure regulation on timeliness and informativeness of earnings announcements

Directory of Open Access Journals (Sweden)

Yeonhee Park

2013-03-01

Full Text Available This paper examines the effect of Korea’s fair disclosure regulation on the timeliness and informativeness of earnings announcements. The present regulation for Korean listed firms requires that if a company’s sales revenue, operating income (or loss and net income (or loss have changed by over 30% compared to the prior year, the firm must disclose this information through a preliminary financial report (PFR even before the company is audited by external auditors. To analyze the effects of this policy, we first investigate the timeliness of preliminary financial report disclosures. We examine the extent to which Korean listed companies actually comply with the requirement for prompt notification of information concerning material changes in financial performance. Second, we investigate the informativeness of preliminary financial reports by analyzing differential stock market reactions to different timings of preliminary financial report disclosures. Our empirical results reveal that more than half of our sample firms release their preliminary financial reports after external audits are completed, thereby potentially invalidating the effectiveness of the regulation. In addition, we find that preliminary financial reports have information value only if they are disclosed prior to annual audit report dates. This finding supports the notion that timeliness increases the informativeness of preliminary financial report disclosure by curbing insiders’ ability to potentially profit from their information advantage.

Review of Self-disclosure in psychotherapy.

Science.gov (United States)

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

2007-09-01

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

31 CFR 1.25 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

22 CFR 1101.10 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

43 CFR 2.57 - Accounting for disclosures.

Science.gov (United States)

2010-10-01

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

25 CFR 700.269 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

12 CFR 792.61 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

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

20 CFR 401.80 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

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

NARCIS (Netherlands)

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

2014-01-01

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

47 CFR 18.109 - General technical requirements.

Science.gov (United States)

2010-10-01

... MEDICAL EQUIPMENT General Information § 18.109 General technical requirements. ISM equipment shall be... filtering to provide adequate suppression of emissions on frequencies outside the frequency bands specified...

An Entropy Approach to Disclosure Risk Assessment: Lessons from Real Applications and Simulated Domains

Science.gov (United States)

Airoldi, Edoardo M.; Bai, Xue; Malin, Bradley A.

2011-01-01

We live in an increasingly mobile world, which leads to the duplication of information across domains. Though organizations attempt to obscure the identities of their constituents when sharing information for worthwhile purposes, such as basic research, the uncoordinated nature of such environment can lead to privacy vulnerabilities. For instance, disparate healthcare providers can collect information on the same patient. Federal policy requires that such providers share “de-identified” sensitive data, such as biomedical (e.g., clinical and genomic) records. But at the same time, such providers can share identified information, devoid of sensitive biomedical data, for administrative functions. On a provider-by-provider basis, the biomedical and identified records appear unrelated, however, links can be established when multiple providers’ databases are studied jointly. The problem, known as trail disclosure, is a generalized phenomenon and occurs because an individual’s location access pattern can be matched across the shared databases. Due to technical and legal constraints, it is often difficult to coordinate between providers and thus it is critical to assess the disclosure risk in distributed environments, so that we can develop techniques to mitigate such risks. Research on privacy protection has so far focused on developing technologies to suppress or encrypt identifiers associated with sensitive information. There is growing body of work on the formal assessment of the disclosure risk of database entries in publicly shared databases, but a less attention has been paid to the distributed setting. In this research, we review the trail disclosure problem in several domains with known vulnerabilities and show that disclosure risk is influenced by the distribution of how people visit service providers. Based on empirical evidence, we propose an entropy metric for assessing such risk in shared databases prior to their release. This metric assesses risk by

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....

Caregivers' Attitudes towards HIV Testing and Disclosure of HIV Status to At-Risk Children in Rural Uganda.

Directory of Open Access Journals (Sweden)

Rick Lorenz

Full Text Available Caregivers of HIV-positive children were interviewed in the Mbarara and Isingiro districts of Uganda to identify current trends in practices related to HIV testing and the disclosure of HIV status to the child. A total of 28 caregivers of at least one HIV-positive child participated in semi-structured interviews exploring when and why they tested the child for HIV, when the child was informed of their positive status, and what the caregiver did to prepare themselves and the child for status disclosure. For a majority (96% of respondents, the decision to test the child for HIV was due to existing illness in either the child or a relative. Other common themes identified included the existence of stigma in the caregivers' communities and doubt that the children truly understood what was being explained to them when their status was disclosed. Most (65% children were informed of their HIV status between the ages of 5 and 9, with the mean age of disclosure occurring at the age of 7. General provision of HIV information typically began at the same age as disclosure, and as many as two thirds (64% of the caregivers sought advice from an HIV counsellor prior to disclosure. How a caregiver chose to prepare themselves and the child did not affect the caregiver's perception of whether the disclosure experience was beneficial or not. These findings suggest that the HIV disclosure experience in Mbarara and Isingiro districts differs from current guidelines, especially with respect to age of disclosure, how caregivers prepare themselves and the child, and approaching disclosure as an ongoing process. The doubts expressed by caregivers regarding the child's level of HIV understanding following the disclosure experience suggest the children may be insufficiently prepared at the time of the initial disclosure event. The findings also suggest that examining the content of pre-disclosure counselling and HIV education, and how health care professionals are trained

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.

7 CFR 205.400 - General requirements for certification.

Science.gov (United States)

2010-01-01

...) ORGANIC FOODS PRODUCTION ACT PROVISIONS NATIONAL ORGANIC PROGRAM Certification § 205.400 General requirements for certification. A person seeking to receive or maintain organic certification under the... 7 Agriculture 3 2010-01-01 2010-01-01 false General requirements for certification. 205.400...

Daily Self-Disclosure and Sleep in Couples

Science.gov (United States)

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

2014-01-01

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

PENGARUH TINGKAT DISCLOSURE TERHADAP BIAYA EKUITAS

Directory of Open Access Journals (Sweden)

Juniarti Juniarti

2003-01-01

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

Non-heterosexual disclosure at the workplace

DEFF Research Database (Denmark)

Voergård-Olesen, Rikke Karen; Eskerod, Pernille

2013-01-01

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

Intellectual capital disclosure and dividend policy

DEFF Research Database (Denmark)

Nielsen, Christian; Farooq, Omar

2015-01-01

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

7 CFR 322.28 - General requirements; restricted articles.

Science.gov (United States)

2010-01-01

... 7 Agriculture 5 2010-01-01 2010-01-01 false General requirements; restricted articles. 322.28... EQUIPMENT Importation and Transit of Restricted Articles § 322.28 General requirements; restricted articles. (a) The following articles from any region are restricted articles: (1) Dead bees of any genus; (2...

30 CFR 784.11 - Operation plan: General requirements.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Operation plan: General requirements. 784.11... PLAN § 784.11 Operation plan: General requirements. Each application shall contain a description of the... INTERIOR SURFACE COAL MINING AND RECLAMATION OPERATIONS PERMITS AND COAL EXPLORATION SYSTEMS UNDER...

30 CFR 780.11 - Operation plan: General requirements.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Operation plan: General requirements. 780.11... PLAN § 780.11 Operation plan: General requirements. Each application shall contain a description of the... INTERIOR SURFACE COAL MINING AND RECLAMATION OPERATIONS PERMITS AND COAL EXPLORATION SYSTEMS UNDER...

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.

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

Science.gov (United States)

2013-03-26

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

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

16 CFR 1030.101 - Cross-references to employee ethical conduct standards and financial disclosure regulations.

Science.gov (United States)

2010-01-01

... PRODUCT SAFETY COMMISSION GENERAL EMPLOYEE STANDARDS OF CONDUCT General § 1030.101 Cross-references to employee ethical conduct standards and financial disclosure regulations. Employees of the Consumer Product... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Cross-references to employee ethical conduct...

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

Science.gov (United States)

Lemay, Edward P; Melville, Michael C

2014-01-01

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

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

Science.gov (United States)

Rossman, Kinton; Salamanca, Paul; Macapagal, Kathryn

2018-01-01

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

38 CFR 3.216 - Mandatory disclosure of social security numbers.

Science.gov (United States)

2010-07-01

... social security numbers. 3.216 Section 3.216 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Requirements § 3.216 Mandatory disclosure of social security numbers. Any person who applies for or receives..., furnish the Department of Veterans Affairs upon request with his or her social security number and the...

Determinant of The Corporate Social Responsibility Disclosure

Directory of Open Access Journals (Sweden)

Uun Sunarsih

2017-07-01

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

12 CFR 998.2 - Registration and periodic disclosures.

Science.gov (United States)

2010-01-01

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

Realizing Women Living with HIV's Reproductive Rights in the Era of ART: The Negative Impact of Non-consensual HIV Disclosure on Pregnancy Decisions Amongst Women Living with HIV in a Canadian Setting.

Science.gov (United States)

Duff, Putu; Kestler, Mary; Chamboko, Patience; Braschel, Melissa; Ogilvie, Gina; Krüsi, Andrea; Montaner, Julio; Money, Deborah; Shannon, Kate

2018-04-07

To better understand the structural drivers of women living with HIV's (WLWH's) reproductive rights and choices, this study examined the structural correlates, including non-consensual HIV disclosure, on WLWH's pregnancy decisions and describes access to preconception care. Analyses drew on data (2014-present) from SHAWNA, a longitudinal community-based cohort with WLWH across Metro-Vancouver, Canada. Multivariable logistic regression was used to model the effect of non-consensual HIV disclosure on WLWH's pregnancy decisions. Of the 218 WLWH included in our analysis, 24.8% had ever felt discouraged from becoming pregnant and 11.5% reported accessing preconception counseling. In multivariable analyses, non-consensual HIV disclosure was positively associated with feeling discouraged from wanting to become pregnant (AOR 3.76; 95% CI 1.82-7.80). Non-consensual HIV disclosure adversely affects WLWH's pregnancy decisions. Supporting the reproductive rights of WLWH will require further training among general practitioners on the reproductive health of WLWH and improved access to women-centred, trauma-informed care, including non-judgmental preconception counseling.

49 CFR 659.21 - System security plan: general requirements.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false System security plan: general requirements. 659.21... State Oversight Agency § 659.21 System security plan: general requirements. (a) The oversight agency shall require the rail transit agency to implement a system security plan that, at a minimum, complies...

Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market

OpenAIRE

Shyam NMI Sunder; Karim Jamal; Michael S. Maier

2002-01-01

Government regulation of financial reporting by publicly listed firms, coupled with a punitive regime for violation of Generally Accepted Accounting Principles (GAAP) has been in place in the United States for seven decades. Whether this regime is effective or useful is an open question, especially in the absence of data on the behavior of unregulated economies. Privacy disclosure in e-commerce is essentially an unregulated environment with some parallels to financial disclosure. A study of p...

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.

Quantifying the variability of financial disclosure information reported by authors presenting at annual spine conferences.

Science.gov (United States)

Ju, Brian L; Miller, Christopher P; Whang, Peter G; Grauer, Jonathan N

2011-01-01

In recent years, greater attention has been directed toward determining how potential financial conflicts of interest may affect the integrity of biomedical research. To address this issue, various disclosure policies have been adopted in an attempt to increase the transparency of this process. However, the consistency of such reporting among spine surgeons remains unknown. This study quantifies the variability in the self-reported disclosures of individual authors presenting at multiple spine conferences during the same year. The author disclosure information published for the 2008 North American Spine Society (NASS), Cervical Spine Research Society (CSRS), and Scoliosis Research Society (SRS), conferences were compiled into a database. We evaluated the disclosure policy for each society and compared the disclosure listings of authors who presented at more than one of these meetings. Disclosure records were available for 1,231 authors at NASS, 550 at CSRS, and 642 at SRS. Of these individuals, 278 (NASS), 129 (CSRS), and 181 (SRS) presented at one of the other conferences and 40 presented at all three conferences. North American Spine Society and CSRS required disclosure of all financial relationships, whereas SRS only requested disclosures pertinent to authors' presentations. Of the 153 authors who presented at the NASS and CSRS meetings, 51% exhibited discrepancies in their disclosure information. In contrast, only 9% of the 205 individuals whose data was listed at both the NASS and SRS conferences demonstrated irregularities. Similarly, 18% of the 56 authors who had provided information to both CSRS and SRS were inconsistent in their reporting. These findings emphasize the significant variability that currently exists in the reporting of financial conflicts of interest by authors who presented at three major spine conferences within the past year. We believe these discrepancies are likely because of confusion regarding what relationships should be acknowledged

39 CFR 266.4 - Collection and disclosure of information about individuals.

Science.gov (United States)

2010-07-01

... their Social Security account number or deny a right, privilege or benefit because of an individual's... Comptroller General or any of his authorized representatives in the course of the performance of the duties of... consent of the employee, and an accounting of the disclosure must be kept. (6) Computer matching purposes...

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 ...

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...

Relationship Between Concussion History and Concussion Knowledge, Attitudes, and Disclosure Behavior in High School Athletes.

Science.gov (United States)

Register-Mihalik, Johna K; Valovich McLeod, Tamara C; Linnan, Laura A; Guskiewicz, Kevin M; Marshall, Stephen W

2017-05-01

Examine the association between self-reported concussion history and measures of concussion knowledge, attitude, and disclosure behavior. Cross-sectional survey. Classroom. A convenience sample of high school athletes (n = 167; mean age = 15.7 years) from multiple sports completed a validated survey. Concussion history (main predictor) was defined as the number of self-recalled concussions during participants' high school career. The outcomes were recalled concussion disclosure behavior (3 measures) and scales assessing both concussion knowledge and concussion attitude. A greater number of previous concussions was associated with worse attitude to concussion and negative concussion disclosure behavior. For every 3 additional self-recalled concussions, there was a mean decrease of 7.2 points (range of possible scores = 14-98) in concussion attitude score (P = 0.002), a 48% decrease in the self-reported proportion of concussion events disclosed (P = 0.013), and an increased prevalence of self-reported participation in games (67%) and practices (125%) while experiencing signs and symptoms of concussion (P disclosure behavior were identified in youth athletes with a positive history of concussion. Improving disclosure in this subgroup will require targeted efforts addressing negative attitude to concussion.

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...

Error identification, disclosure, and reporting: practice patterns of three emergency medicine provider types.

Science.gov (United States)

Hobgood, Cherri; Xie, Jipan; Weiner, Bryan; Hooker, James

2004-02-01

To gather preliminary data on how the three major types of emergency medicine (EM) providers, physicians, nurses (RNs), and out-of-hospital personnel (EMTs), differ in error identification, disclosure, and reporting. A convenience sample of emergency department (ED) providers completed a brief survey designed to evaluate error frequency, disclosure, and reporting practices as well as error-based discussion and educational activities. One hundred sixteen subjects participated: 41 EMTs (35%), 33 RNs (28%), and 42 physicians (36%). Forty-five percent of EMTs, 56% of RNs, and 21% of physicians identified no clinical errors during the preceding year. When errors were identified, physicians learned of them via dialogue with RNs (58%), patients (13%), pharmacy (35%), and attending physicians (35%). For known errors, all providers were equally unlikely to inform the team caring for the patient. Disclosure to patients was limited and varied by provider type (19% EMTs, 23% RNs, and 74% physicians). Disclosure education was rare, with error to a patient. Error discussions are widespread, with all providers indicating they discussed their own as well as the errors of others. This study suggests that error identification, disclosure, and reporting challenge all members of the ED care delivery team. Provider-specific education and enhanced teamwork training will be required to further the transformation of the ED into a high-reliability organization.

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.

Banks’ disclosure and financial stability (110KB)

OpenAIRE

Sowerbutts, Rhiannon; Zimmerman, Peter; Zer, Ilknur

2013-01-01

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

45 CFR 503.4 - Accounting of certain disclosures.

Science.gov (United States)

2010-10-01

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

30 CFR 817.81 - Coal mine waste: General requirements.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Coal mine waste: General requirements. 817.81... ACTIVITIES § 817.81 Coal mine waste: General requirements. (a) General. All coal mine waste disposed of in an... within a permit area, which are approved by the regulatory authority for this purpose. Coal mine waste...

30 CFR 816.81 - Coal mine waste: General requirements.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Coal mine waste: General requirements. 816.81... ACTIVITIES § 816.81 Coal mine waste: General requirements. (a) General. All coal mine waste disposed of in an... within a permit area, which are approved by the regulatory authority for this purpose. Coal mine waste...

40 CFR 205.55-1 - General requirements.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false General requirements. 205.55-1 Section 205.55-1 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE ABATEMENT PROGRAMS TRANSPORTATION EQUIPMENT NOISE EMISSION CONTROLS Medium and Heavy Trucks § 205.55-1 General...

48 CFR 801.602-70 - General review requirements.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false General review... AFFAIRS GENERAL DEPARTMENT OF VETERANS AFFAIRS ACQUISITION REGULATION SYSTEM Career Development, Contracting Authority, and Responsibilities 801.602-70 General review requirements. (a) Contracting officers...

4 CFR 83.6 - Accounting of certain disclosures.

Science.gov (United States)

2010-01-01

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

4 CFR 200.11 - Maintaining records of disclosure.

Science.gov (United States)

2010-01-01

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

18 CFR 3b.226 - Accounting of disclosures.

Science.gov (United States)

2010-04-01

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

Associations between individual and relationship characteristics and genital herpes disclosure.

Science.gov (United States)

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

2016-10-01

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

A burn center paradigm to fulfill deferred consent public disclosure and community consultation requirements for emergency care research.

Science.gov (United States)

Blackford, Martha G; Falletta, Lynn; Andrews, David A; Reed, Michael D

2012-09-01

To fulfill Food and Drug Administration and Department of Health and Human Services emergency care research informed consent requirements, our burn center planned and executed a deferred consent strategy gaining Institutional Review Board (IRB) approval to proceed with the clinical study. These federal regulations dictate public disclosure and community consultation unique to acute care research. Our regional burn center developed and implemented a deferred consent public notification and community consultation paradigm appropriate for a burn study. Published accounts of deferred consent strategies focus on acute care resuscitation practices. We adapted those strategies to design and conduct a comprehensive public notification/community consultation plan to satisfy deferred consent requirements for burn center research. To implement a robust media campaign we engaged the hospital's public relations department, distributed media materials, recruited hospital staff for speaking engagements, enlisted community volunteers, and developed initiatives to inform "hard-to-reach" populations. The hospital's IRB determined we fulfilled our obligation to notify the defined community. Our communication strategy should provide a paradigm other burn centers may appropriate and adapt when planning and executing a deferred consent initiative. Copyright © 2012 Elsevier Ltd and ISBI. All rights reserved.

22 CFR 62.8 - General program requirements.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false General program requirements. 62.8 Section 62.8 Foreign Relations DEPARTMENT OF STATE PUBLIC DIPLOMACY AND EXCHANGES EXCHANGE VISITOR PROGRAM General... purpose of sharing the language, culture, or history of their home country with Americans, provided such...

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

Science.gov (United States)

Brown, Randal D; Weigel, Daniel J

2018-02-01

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

75 FR 31682 - Disclosures for Non-Federally Insured Depository Institutions Under the Federal Deposit Insurance...

Science.gov (United States)

2010-06-04

..., DC 20580. SUPPLEMENTARY INFORMATION: I. Introduction In 1991, as part of the Federal Deposit... advertising and at deposit windows, principal places of business, and branches, the institution must disclose...) established specific exemptions to the advertising disclosure requirements; (3) modified the requirements for...

76 FR 81761 - Mine Safety Disclosure

Science.gov (United States)

2011-12-28

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

16 CFR 259.2 - Advertising disclosures.

Science.gov (United States)

2010-01-01

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

1 CFR 21.21 - General requirements: References.

Science.gov (United States)

2010-01-01

... 1 General Provisions 1 2010-01-01 2010-01-01 false General requirements: References. 21.21 Section... to test methods or consensus standards produced by a Federal agency that have replaced or preempted private or voluntary test methods or consensus standards in a subject matter area. (5) The reference is to...

31 CFR 128.1 - General reporting requirements.

Science.gov (United States)

2010-07-01

...) Data pertaining to direct investment transactions are not required to be reported under this Part. (3... INTERNATIONAL CAPITAL AND FOREIGN-CURRENCY TRANSACTIONS AND POSITIONS General Information § 128.1 General... International Investment and Trade in Services Survey Act, as amended (22 U.S.C. 3101 et seq.); and E.O. 11961...

Do Insiders Comply with Disclosure Rules? Evidence from Canada, 1996-2011

Directory of Open Access Journals (Sweden)

Lindsay M. Tedds

2016-10-01

Full Text Available The disclosure of information on the granting of stock options as part of senior managers’ compensation packages can be a cumbersome and patchy process in terms of both regulatory compliance and public accessibility. Closing the gaps to make the reporting and accessing of data less unwieldy and more timely, efficient and accurate, should be a priority for securities regulators Firms are required to disclose the issuing of stock options to their highestlevel executives in their annual information circulars. Slight additions made to the information provided in the circulars, such as stock option grant dates, would greatly improve corporate transparency. Insiders also need to be educated on their duty to file, as they bear a fair amount of the responsibility for the problems in the system. Insiders’ lack of awareness about compliance contributes to discrepancies between insider disclosure and company disclosure, and creates information gaps. Misfiling, failure to file, and late filing of data — which can be a chronic problem — further hamper the disclosure process. Add to this the issue of limited accessibility created by a frustrating lack of linkage between databases and a paucity of online searchability capacity. This paper’s research shows that compliance levels are quite high in regards to reporting of information in proxy circulars. However, 12 per cent of stock option awards are not made public outside of the circulars, with 10 per cent of awards to CEOs, nine per cent to CFOs and 15 per cent to VPs going unfiled. The incidence of unfiled reports also includes 22 per cent of insiders for whom stock options are the only award. Equally worrisome is the fact that 26 per cent of insiders have at least one option award that goes unreported and nearly eight per cent of insiders never file. Some 34 per cent of insider awards are filed with information that differs from the data reported in the firm’s information circular. Confusion and

48 CFR 9903.303 - Effect of filing Disclosure Statement.

Science.gov (United States)

2010-10-01

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

Sexual trauma disclosure in clinical settings: addressing diversity.

Science.gov (United States)

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

2010-01-01

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

[Disclosure of sources of funding in biomedical journals. Descriptive study of four Spanish publications].

Science.gov (United States)

Roig, F; Borrego, A

2015-01-01

The source of research funding can result in bias, and its disclosure is essential in the publication of results. The aim of the study is to identify the frequency and type of sources of funding in the articles published by four Spanish biomedical journals published in Spanish. The frequency and type of financial disclosures in the articles published during 2012 in the ordinary numbers of Atención Primaria, Medicina Clínica, Revista Clínica Española and Revista Española de Cardiología were analyzed. Articles described as "Editorial", "Original article", "Consensus Document", "Review" and "Special Article" were considered. It was decided in each case whether or not the article included any funding disclosure and the type of the declared funding (public or private). Four hundred and twelve publications were analyzed. In 32.5% there was disclosure of funding: 38% in Atención Primaria, 27% in Medicina Clínica, 15% in Revista Clínica Española and 45% in Revista Española de Cardiología. By type of articles, 47% of original articles, 44% of consensus documents, 21% of reviews, 14% of special articles and 8% of editorials had a funding source. In 51.5% of the cases, funding was exclusively public, in 36.5% exclusively private and in 10% mixed. There is considerable variability in the disclosure of funding sources in articles appearing in these four Spanish biomedical journals. It would be necessary to improve the disclosure requirements of sources of funding, making them uniform, clear and transparent.

30 CFR 71.201 - Sampling; general requirements.

Science.gov (United States)

2010-07-01

... MINES Sampling Procedures § 71.201 Sampling; general requirements. (a) Each operator shall take... required by this part with a sampling device approved by the Secretary and the Secretary of Health and Human Services under part 74 (Coal Mine Dust Personal Sampler Units) of this title. (b) Sampling devices...

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...

49 CFR 173.60 - General packaging requirements for explosives.

Science.gov (United States)

2010-10-01

... explosives contained in the package, so that neither interaction between the explosives and the packaging... 49 Transportation 2 2010-10-01 2010-10-01 false General packaging requirements for explosives. 173...-GENERAL REQUIREMENTS FOR SHIPMENTS AND PACKAGINGS Definitions, Classification and Packaging for Class 1...

Gender Differences in Workplace Disclosure and Supports for Domestic Violence: Results of a Pan-Canadian Survey.

Science.gov (United States)

MacGregor, Jennifer C D; Wathen, C Nadine; Olszowy, Laura P; Saxton, Michael D; MacQuarrie, Barbara J

2016-12-01

Although domestic violence is increasingly identified as a workplace issue, little is known about workplace supports and the role of gender in workplace disclosure experiences. Using a subset of 2,831 people who experienced domestic violence, we examined (a) who discloses at work and to whom, and reasons for not disclosing; (b) helpfulness of disclosure recipients, including types of supports received; and (c) overall outcomes of disclosing, including negative consequences. Data were analyzed using descriptive statistics and content analysis. More than 40% of participants disclosed domestic violence at work, usually to coworkers or supervisors. They received various supports which were generally seen as helpful. Although not common, negative consequences of disclosure were reported. Men were less likely to disclose, but few other gender differences emerged. Implications for improving workplace supports are discussed.

The Effects of Industry Type, Company Size and Performance on Chinese Companies’ IC Disclosure: A Research Note

Directory of Open Access Journals (Sweden)

Yi An

2011-09-01

Full Text Available This paper examines the effects of industry type, firm size and corporate performance on intellectual capital (IC disclosure among Chinese (mainland companies. It was found that industry type did not have a significant influence on IC reporting practices of Chinese firms; the larger firms generally reported more IC information than the relatively smaller firms; and there was a positive relationship between corporate performance and IC disclosure. This paper contributes to fairly limited literature regarding the associations between the level of IC disclosure and a variety of relevant impact factors, in particular in the Chinese mainland context. In addition, the findings of this research provide some references for policy-makers while developing an IC reporting framework applicable to the Chinese environment.

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

Science.gov (United States)

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

2012-02-01

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

Can Lighting Influence Self-Disclosure?

OpenAIRE

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

2017-01-01

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

30 CFR 70.201 - Sampling; general requirements.

Science.gov (United States)

2010-07-01

...; general requirements. (a) Each operator shall take respirable dust samples of the concentration of respirable dust in the active workings of the mine as required by this part with a sampling device approved... Personal Sampler Units) of this title. (b) Sampling devices shall be worn or carried directly to and from...

14 CFR 125.91 - Airplane requirements: General.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Airplane requirements: General. 125.91... AND OPERATIONS: AIRPLANES HAVING A SEATING CAPACITY OF 20 OR MORE PASSENGERS OR A MAXIMUM PAYLOAD CAPACITY OF 6,000 POUNDS OR MORE; AND RULES GOVERNING PERSONS ON BOARD SUCH AIRCRAFT Airplane Requirements...

47 CFR 52.9 - General requirements.

Science.gov (United States)

2010-10-01

... telecommunications carriers; (2) Not unduly favor or disfavor any particular telecommunications industry segment or... 47 Telecommunication 3 2010-10-01 2010-10-01 false General requirements. 52.9 Section 52.9 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) NUMBERING...

Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

Directory of Open Access Journals (Sweden)

Silas Adolfo Potin

2016-08-01

Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

Corporate Risk Disclosure and Corporate Governance

Directory of Open Access Journals (Sweden)

Kaouthar Lajili

2009-12-01

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

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Directory of Open Access Journals (Sweden)

Elisa Truant

2017-04-01

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

Nurse-delivered counselling intervention for parental HIV disclosure: results from a pilot randomized controlled trial in China.

Science.gov (United States)

Simoni, Jane M; Yang, Joyce P; Shiu, Cheng-Shi; Chen, Wei-Ti; Udell, Wadiya; Bao, Meijuan; Zhang, Lin; Lu, Hongzhou

2015-06-01

The objective of this study was to design and conduct a preliminary evaluation of an intervention to assist parents in decision-making about disclosure of their HIV diagnosis to their children. This was a pilot randomized controlled trial (RCT) with blinded assessment. Participants were randomized to intervention or treatment-as-usual (TAU) arms. The study occurred at an outpatient HIV primary care centre in Shanghai, China. Participants were 20 HIV-positive outpatients with at least one child (13-25 years old) who was unaware of the parent's HIV diagnosis. The nurse-delivered intervention involved three, hour-long, individual sessions over 4 weeks. Intervention content comprised family assessment, discussion of advantages and disadvantages of disclosure, psycho-education about cognitive, social and emotional abilities of children at different developmental stages, and disclosure planning and practicing via role-plays. Primary study outcomes for intervention versus TAU arms were self-reported disclosure distress, self-efficacy, and behaviours along a continuum from no disclosure to full disclosure and open communication about HIV. In all cross-sectional (Wald tests) and longitudinal (general estimating equations) analyses, at both postintervention (4 weeks) and follow-up (13 weeks), effects were in the hypothesized directions. Despite the small sample size, most of these between-arm comparisons were statistically significant, with at least one result for each outcome indicating a 'large' effect size. Our results suggest that nurses are able to deliver a counselling intervention in a clinic setting with the potential to alleviate parental distress around HIV disclosure to their children. Findings warrant future trials powered for efficacy.

5 CFR 7101.101 - General.

Science.gov (United States)

2010-01-01

... OF THE NATIONAL LABOR RELATIONS BOARD § 7101.101 General. (a) Purpose. In accordance with 5 CFR 2635... responsible for reviewing the Confidential Financial Disclosure Reports filed by designated NLRB employees... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false General. 7101.101 Section 7101.101...

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...

10 CFR 26.61 - Self-disclosure and employment history.

Science.gov (United States)

2010-01-01

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

78 FR 57130 - Proposed Information Collection; Comment Request; Conflict of Interest Disclosure for Nonfederal...

Science.gov (United States)

2013-09-17

... Collection; Comment Request; Conflict of Interest Disclosure for Nonfederal Government Individuals Who Are... subject to Federal ethics requirements). For peer review purposes, the term ``conflicts of interest'' means any financial or other [[Page 57131

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...

19 CFR 146.21 - General requirements.

Science.gov (United States)

2010-04-01

... TREASURY (CONTINUED) FOREIGN TRADE ZONES Inventory Control and Recordkeeping System § 146.21 General requirements. (a) Systems capability. The operator shall maintain either manual or automated inventory control... English language copy of its written inventory control and recordkeeping systems procedures manual in...

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 ...

9 CFR 91.3 - General export requirements.

Science.gov (United States)

2010-01-01

... finds such tests are not necessary to prevent the exportation of diseased animals from the United States. (c) Testing. All samples for tests required by §§ 91.5 through 91.13 for exportation of animals under... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false General export requirements. 91.3...

The Impact of Financial Disclosure on Attendee Assessment of Objectivity in Continuing Medical Education Programs in Psychiatry: A Randomized, Controlled Trial.

Science.gov (United States)

Jibson, Michael D; Cobourn, Lisa A; Seibert, Jennifer K

2016-04-01

The purpose of financial conflict of interest disclosures by speakers at continuing medical education (CME) programs is to assist attendees in their assessment of the objectivity of the information presented. This empirical study was undertaken to determine what level of disclosure is optimal to achieve this goal. Attendees at five CME programs were randomly assigned to receive either a standard financial disclosure, an intermediate level that included whether speakers received more or less than 5% of their income from each company they disclosed, or a high level of disclosure that included the percent of their income derived from each company. A total of 169 attendees (85.4% response rate) completed a questionnaire regarding the objectivity of the CME presentation they attended. Attendees receiving the highest level of disclosure came significantly closer to the ratings of speaker bias made by peer reviewers than did attendees receiving medium or low levels of disclosure (p = 0.03; effect size 0.31). Among the minority of attendees who received the highest level of disclosure but whose assessment of bias differed from that of peer reviewers, however, there was a tendency to underestimate bias (5.9 vs 31.4%; p financial disclosure than are currently required for CME programs.

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

Body Talk: Siblings' Use of Positive and Negative Body Self-Disclosure and Associations with Sibling Relationship Quality and Body-Esteem.

Science.gov (United States)

Greer, Kelly Bassett; Campione-Barr, Nicole; Lindell, Anna K

2015-08-01

The sibling relationship has been deemed the quintessential "love-hate relationship." Sibling relationships have also been found to have both positive and negative impacts on the adjustment of youth. Unlike previous research, however, the present study examined the associations between siblings' positive and negative body-related disclosures with relationship quality and body-esteem. Additionally, ordinal position, individual sex, and sibling sex composition were tested as moderators. Participants included 101 predominantly White and middle class adolescent sibling dyads (54 % female adolescents, with relatively equal sibling gender compositions). Older siblings were, on average, 16.46 (SD = 1.35) years old with younger siblings an average of 13.67 (SD = 1.56) years. Adolescents completed questionnaires and data were analyzed using Actor-Partner Interdependence Modeling, which focused on disclosure to and from dyad members. In general, sibling body-related disclosure was positive for the quality of the sibling relationship, regardless of the valance of disclosure. Also, adolescents' body esteem was greater when adolescents reported disclosing (i.e., actor-effects) about positive or negative body issues to their siblings (particularly for females). Conversely, when adolescents received positive or negative body-related disclosures from their siblings (i.e., partner-effects), adolescents reported lower levels of body esteem (particularly for girls and younger siblings). Thus, the impact of body-related disclosure on adolescents' feelings of body esteem appear to be associated more with whether they are the discloser or the one being disclosed to, while the impact on the quality of the relationship has simply more to do with whether or not they are generally disclosing to one another.

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 ...

28 CFR Appendix to Subpart B of... - Redelegation of Authority to the Deputy Assistant Attorney General for Litigation, Antitrust...

Science.gov (United States)

2010-07-01

... Assistant Attorney General for Litigation, Antitrust Division, To Authorize Production or Disclosure of... Assistant Attorney General for Litigation, Antitrust Division, To Authorize Production or Disclosure of... described in 28 CFR 16.21(a) is hereby redelegated to the Deputy Assistant Attorney General for Litigation...

Physician assistants and the disclosure of medical error.

Science.gov (United States)

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

2014-06-01

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

40 CFR 141.700 - General requirements.

Science.gov (United States)

2010-07-01

... described in §§ 141.721 through 141.722. (7) Systems must address significant deficiencies identified in... 40 Protection of Environment 22 2010-07-01 2010-07-01 false General requirements. 141.700 Section 141.700 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) WATER PROGRAMS...

36 CFR 72.30 - General requirements.

Science.gov (United States)

2010-07-01

... PARK AND RECREATION RECOVERY ACT OF 1978 Grants for Recovery Action Program Development, Rehabilitation and Innovation § 72.30 General requirements. Applicants must have an approved Recovery Action Program on file with the appropriate NPS Regional Office prior to applying for Rehabilitation or Innovation...

30 CFR 57.4200 - General requirements.

Science.gov (United States)

2010-07-01

... Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR METAL AND NONMETAL MINE SAFETY AND HEALTH SAFETY AND HEALTH STANDARDS-UNDERGROUND METAL AND NONMETAL MINES Fire Prevention and Control Firefighting Equipment § 57.4200 General requirements. (a) For fighting fires that could endanger...

30 CFR 56.4200 - General requirements.

Science.gov (United States)

2010-07-01

... Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR METAL AND NONMETAL MINE SAFETY AND HEALTH SAFETY AND HEALTH STANDARDS-SURFACE METAL AND NONMETAL MINES Fire Prevention and Control Firefighting Equipment § 56.4200 General requirements. (a) For fighting fires that could endanger...

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...

13 CFR 120.641 - Disclosure to purchasers.

Science.gov (United States)

2010-01-01

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

Disclosure of Individual Surgeon's Performance Rates During Informed Consent

Science.gov (United States)

Burger, Ingrid; Schill, Kathryn; Goodman, Steven

2007-01-01

Objective: The purpose of the paper is to examine the ethical arguments for and against disclosing surgeon-specific performance rates to patients during informed consent, and to examine the challenges that generating and using performance rates entail. Methods: Ethical, legal, and statistical theory is explored to approach the question of whether, when, and how surgeons should disclosure their personal performance rates to patients. The main ethical question addressed is what type of information surgeons owe their patients during informed consent. This question comprises 3 related, ethically relevant considerations that are explored in detail: 1) Does surgeon-specific performance information enhance patient decision-making? 2) Do patients want this type of information? 3) How do the potential benefits of disclosure balance against the risks? Results: Calculating individual performance measures requires tradeoffs and involves inherent uncertainty. There is a lack of evidence regarding whether patients want this information, whether it facilitates their decision-making for surgery, and how it is best communicated to them. Disclosure of personal performance rates during informed consent has the potential benefits of enhancing patient autonomy, improving patient decision-making, and improving quality of care. The major risks of disclosure include inaccurate and misleading performance rates, avoidance of high-risk cases, unjust damage to surgeon's reputations, and jeopardized patient trust. Conclusion: At this time, we think that, for most conditions, surgical procedures, and outcomes, the accuracy of surgeon- and patient-specific performance rates is illusory, obviating the ethical obligation to communicate them as part of the informed consent process. Nonetheless, the surgical profession has the duty to develop information systems that allow for performance to be evaluated to a high degree of accuracy. In the meantime, patients should be informed of the quantity of

22 CFR 308.11 - Accounting for disclosure of records.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

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

2015-01-01

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

HIV disclosure and stigma among women living with HIV in Denmark

DEFF Research Database (Denmark)

Wessman, Maria; Thorsteinsson, Kristina; Storgaard, Merete

2017-01-01

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

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

Science.gov (United States)

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

2007-07-01

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

36 CFR 220.4 - General requirements.

Science.gov (United States)

2010-07-01

... natural and physical environment and the relationship of people with that environment (see 40 CFR 1508.14... for environmental assessments, findings of no significant impact and categorical exclusions (FSM 1950... ENVIRONMENTAL POLICY ACT (NEPA) COMPLIANCE § 220.4 General requirements. (a) Proposed actions subject to the...

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

Directory of Open Access Journals (Sweden)

Stefanescu Cristina Alexandrina

2012-07-01

research methodology used for achieving our goal is based on econometric analysis using statistical tools - correlations for identifying the relationships and regressions for assessing them - all of these being performed using SPSS software. In this respect, firstly, we developed a disclosure index made of three sub-indices, one for each type of disclosure: mandatory, recommended and voluntary. The results of the performed analysis reveal significant negative influences of ownership concentration on the level of disclosure, thus confirming our assumptions that the extent of disclosure is negatively associated with ownership concentration. Thus we can assert that the higher the dispersion of shareholders, the higher the level of transparency, our results being consistent with some general prior literature findings on the same topic (e.g. Barako et al., 2006; Tsamenyi, et al., 2007; Haniffa and Cooke, 2002; Huafang and Jianguo, 2007; Patelli and Prencipe, 2007; Chau and Gray, 2002; Cooke, 1989. Unlike prior research studies which were focused on similar goals - to test possible influences of corporate governance features over the level of corporate governance disclosure at companies level, our paper provides a particular approach on a specific business field, the banking one that was little explored on this topic before. Thus, we had the chance to enrich the research literature with this empirical study, whose disclosure index developed ensures it as well with originality.

Directives and general design requirements for a small PWR

International Nuclear Information System (INIS)

Arrieta, L.A.

1992-08-01

A proposal of directives and general requirements for the development of a small PWR conceptual design is presented. These directives address the main safety, performance and economic design aspects. The purpose is to use this work as a base for a wide discussion, involving all project participants, culminating with the definition of the final directives and general requirements. (author)

Hubungan antara Persepsi Siswa Tentang Kompetensi Konselor dengan Self Disclosure Siswa

Directory of Open Access Journals (Sweden)

Santi Nur Oktafiani

2015-06-01

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

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

Science.gov (United States)

Richardson, Clarissa M E; Rice, Kenneth G

2015-10-01

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

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 CFR 764.5 - Voluntary self-disclosure.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

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

2013-09-01

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

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...

DISCLOSURES ON CONTROL OVER FINANCIAL REPORTING: THE REPORTING PRACTICE OF BANKS LISTED ON THE WARSAW STOCK EXCHANGE

Directory of Open Access Journals (Sweden)

Jacek Gad

2015-08-01

Full Text Available The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk management systems in relation to financial reporting in banks. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a research method involving the analysis of annual reports disclosed by banks. The method of induction was used in the process of inference. The results of the study indicate that in the practice of reporting of banks listed on the Warsaw Stock Exchange in 2011, there was no uniform reporting form in terms of the presentation of information on internal control or risk management systems in relation to financial reporting. The disclosures were different both in terms of level of detail and content. In some banks disclosures were drawn at a high level of generality.

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

Science.gov (United States)

Omori, Sharon; And Others

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

21 CFR 211.160 - General requirements.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 4 2010-04-01 2010-04-01 false General requirements. 211.160 Section 211.160 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) DRUGS..., drug product container, or closure that is subject to deterioration. (2) Determination of conformance...

21 CFR 820.180 - General requirements.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false General requirements. 820.180 Section 820.180 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL... minimize deterioration and to prevent loss. Those records stored in automated data processing systems shall...

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).

Nurse-delivered counselling intervention for parental HIV disclosure: Results from a pilot randomized controlled trial in China

Science.gov (United States)

Simoni, Jane M.; Yang, Joyce P.; Shiu, Cheng-Shi; Chen, Wei-ti; Udell, Wadiya; Bao, Meijuan; Zhang, Lin; Lu, Hongzhou

2016-01-01

Objective The objective of this study was to design and conduct a preliminary evaluation of an intervention to assist parents in decision-making about disclosure of their HIV diagnosis to their children. Design This was a pilot randomized controlled trial (RCT) with blinded assessment. Participants were randomized to intervention or treatment-as-usual (TAU) arms. Setting The study occurred at an outpatient HIV primary care centre in Shanghai, China. Participants Participants were 20 HIV-positive outpatients with at least one child (13–25 years old) who was unaware of the parent’s HIV diagnosis. Intervention The nurse-delivered intervention involved three, hour-long, individual sessions over 4 weeks. Intervention content comprised family assessment, discussion of advantages and disadvantages of disclosure, psycho-education about cognitive, social and emotional abilities of children at different developmental stages, and disclosure planning and practicing via role-plays. Main outcome measure(s) Primary study outcomes for intervention versus TAU arms were self-reported disclosure distress, self-efficacy and behaviours along a continuum from no disclosure to full disclosure and open communication about HIV. Results In all cross-sectional (Wald tests) and longitudinal (general estimating equations) analyses, at both postintervention (4 weeks) and follow-up (13 weeks), effects were in the hypothesized directions. Despite the small sample size, most of these between-arm comparisons were statistically significant, with at least one result for each outcome indicating a ‘large’ effect size. Conclusion Our results suggest that nurses are able to deliver a counselling intervention in a clinic setting with the potential to alleviate parental distress around HIV disclosure to their children. Findings warrant future trials powered for efficacy. PMID:26049544

Disclosure behaviour and experienced reactions in patients with HIV versus chronic viral hepatitis or diabetes mellitus in Germany.

Science.gov (United States)

Kittner, J M; Brokamp, F; Jäger, B; Wulff, W; Schwandt, B; Jasinski, J; Wedemeyer, H; Schmidt, R E; Schattenberg, J M; Galle, P R; Schuchmann, M

2013-01-01

Disclosure is a prerequisite to receive disease-specific social support. However, in the case of a stigmatised disease, it can also lead to discrimination. We aimed to assess disclosure rates of HIV patients and the reactions they encountered in comparison to patients with chronic viral hepatitis or diabetes mellitus and patients' general perception of disease-specific discrimination. We constructed a self-report questionnaire, anonymously assessing the size of the social environment, the persons who had been informed, and the experienced reactions as perceived by the disclosing patients, to be rated on 1-4 point Likert scales. In addition, patients were asked whether they perceive general discrimination in Germany. One hundred and seventy-one patients were asked to participate. Five rejected, thus questionnaires from 83 patients with HIV, 42 patients with chronic viral hepatitis B (n = 9) or C (n = 33), and 41 patients with insulin-dependent diabetes mellitus (type I n = 14, type II n = 27) were analysed. Whereas the size of the social environment did not differ, HIV-infected patients were least likely to disclose their disease (60.7%, SD ± 31.9) to their social environment as compared to patients with chronic viral hepatitis (84.2 ± 23.3%, pdiabetes mellitus (94.4 ± 10.3%, ppatient group, the mean disclosure rate was highest to partners (90.9%), followed by the public environment (65.2%), friends (59.4%) and family members (43.8%). HIV patients experienced supportive reactions after 79.3 ± 26.4% of disclosures, which was the case in 91.4 ± 19.6% and 75.7 ± 36.1% of patients with hepatitis or diabetes mellitus, respectively. 69.5% of HIV patients stated to perceive general discrimination in Germany. We conclude that HIV patients had experienced supportive reactions after the majority of disclosures, but the low rate points out that their information strategy had been very selective. Societal discrimination of HIV patients is still an issue and needs to be

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.

Understanding Student Self-Disclosure Typology through Blogging

Science.gov (United States)

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

2006-01-01

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

18 CFR 401.119 - Disclosure to Congress.

Science.gov (United States)

2010-04-01

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

22 CFR 96.39 - Information disclosure and quality control practices.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

Sullivan, Kathleen

2009-01-01

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

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

Science.gov (United States)

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

2004-10-01

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

32 CFR 635.14 - Accounting for military police record disclosure.

Science.gov (United States)

2010-07-01

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

47 CFR 15.407 - General technical requirements.

Science.gov (United States)

2010-10-01

... National Information Infrastructure Devices § 15.407 General technical requirements. (a) Power limits: (1... information or the use of repetitive codes used by certain digital technologies to complete frame or burst...

The efficacy of serostatus disclosure for HIV Transmission risk reduction.

Science.gov (United States)

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

2015-02-01

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

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

DEFF Research Database (Denmark)

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

2011-01-01

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

6 CFR 13.20 - Disclosure of Documents.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

Smith, Charlotte; Cook, Rachel; Rohleder, Poul

2017-01-01

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

Competition and disclosure incentives: an empirical study of HMOs.

Science.gov (United States)

Jin, Ginger Zhe

2005-01-01

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

36 CFR 72.10 - General requirements.

Science.gov (United States)

2010-07-01

..., Iowa, Kansas, Missouri, Montana, Nebraska, North Dakota, South Dakota, Utah, and Wyoming. Pacific... PARK AND RECREATION RECOVERY ACT OF 1978 Local Recovery Action Programs § 72.10 General requirements... Recreation Act of 1978, Pub. L. 95-625, (16 U.S.C. 2506); sec. 2 of Reorganization Plan No. 3 of 1950 (64...

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

Science.gov (United States)

2010-01-01

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

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

African Journals Online (AJOL)

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

45 CFR 211.14 - Disclosure of information.

Science.gov (United States)

2010-10-01

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

REQUIREMENTS FOR A GENERAL INTERPRETATION THEORY

Directory of Open Access Journals (Sweden)

Anda Laura Lungu Petruescu

2013-06-01

Full Text Available Time has proved that Economic Analysis is not enough as to ensure all the needs of the economic field. The present study wishes to propose a new approach method of the economic phenomena and processes based on the researches made outside the economic space- a new general interpretation theory- which is centered on the human being as the basic actor of economy. A general interpretation theory must assure the interpretation of the causalities among the economic phenomena and processes- causal interpretation; the interpretation of the correlations and dependencies among indicators- normative interpretation; the interpretation of social and communicational processes in economic organizations- social and communicational interpretation; the interpretation of the community status of companies- transsocial interpretation; the interpretation of the purposes of human activities and their coherency – teleological interpretation; the interpretation of equilibrium/ disequilibrium from inside the economic systems- optimality interpretation. In order to respond to such demands, rigor, pragmatism, praxiology and contextual connectors are required. In order to progress, the economic science must improve its language, both its syntax and its semantics. The clarity of exposure requires a language clarity and the scientific theory progress asks for the need of hypotheses in the building of the theories. The switch from the common language to the symbolic one means the switch from ambiguity to rigor and rationality, that is order in thinking. But order implies structure, which implies formalization. Our paper should be a plea for these requirements, requirements which should be fulfilled by a modern interpretation theory.

The Distress Disclosure Index: a research review and multitrait-multimethod examination.

Science.gov (United States)

Kahn, Jeffrey H; Hucke, Brandy E; Bradley, Allyson M; Glinski, Austin J; Malak, Brittany L

2012-01-01

The Distress Disclosure Index (DDI; J. H. Kahn & R. M. Hessling, 2001) is a brief self-report measure of one's tendency to disclose personally distressing information. The purpose of this article was to summarize what is known about the DDI, present new validity evidence, and make recommendations for use of the DDI. This article reviews research on the DDI from the past decade that indicates that distress disclosure is associated with well-being, professional help-seeking attitudes and intentions, and success in brief psychotherapy. On the basis of the reviewed literature, the authors report a reliability generalization study of DDI scores that strongly supports the internal consistency and test-retest reliability of DDI scores, and they review criterion-related and construct validity evidence. Next, the authors present a new multitrait-multimethod validity study of the DDI. Participants (N = 153) and peer informants (N = 153)--one per participant--completed paper-and-pencil questionnaire packets. Convergent validity of self-reported DDI scores was supported by a strong association with self-reports of emotional self-disclosure in response to a specific, unpleasant event, and self- and peer reports on the DDI were moderately correlated. DDI scores were not strongly associated with cognitive reappraisal and ambivalence over emotional expression, thus supporting discriminant validity. DDI scores were strongly associated with expressive suppression, and correlations between DDI scores and affect, depression symptoms, coping, and emotional expressivity were similar to those found with expressive suppression. The authors offer possible hypotheses explaining the overlap between distress disclosure and expressive suppression and present recommendations for future use of the DDI. (c) 2012 APA, all rights reserved.

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.

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 ...

Transparency and information disclosure in China's environmental governance

NARCIS (Netherlands)

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

2016-01-01

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

14 CFR 234.11 - Disclosure to consumers.

Science.gov (United States)

2010-01-01

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

16 CFR 1015.12 - Disclosure to Congress.

Science.gov (United States)

2010-01-01

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

Taking into account the quality of the relationship in HIV disclosure

OpenAIRE

Smith, Charlotte; Cook, Rachel; Rohleder, Poul

2016-01-01

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

8 CFR 103.24 - Requests for accounting of record disclosure.

Science.gov (United States)

2010-01-01

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

16 CFR 1611.3 - Flammability-general requirement.

Science.gov (United States)

2010-01-01

... STANDARD FOR THE FLAMMABILITY OF VINYL PLASTIC FILM The Standard § 1611.3 Flammability—general requirement. The rate of burning shall not exceed 1.2 in./sec as judged by the average of five determinations...

20 CFR 401.140 - General principles.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false General principles. 401.140 Section 401.140... INFORMATION Disclosure of Official Records and Information § 401.140 General principles. When no law... follow FOIA principles to resolve that question. We do this to insure uniform treatment in all situations...

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

Science.gov (United States)

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

2015-04-01

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

12 CFR 404.19 - Request for accounting of record disclosures.

Science.gov (United States)

2010-01-01

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

38 CFR 1.468 - Relationship to Federal statutes protecting research subjects against compulsory disclosure of...

Science.gov (United States)

2010-07-01

... Information from Department of Veterans Affairs (va) Records Relating to Drug Abuse, Alcoholism Or Alcohol... on the Attorney General, respectively, the power to authorize researchers conducting certain types of... statutes protecting research subjects against compulsory disclosure of their identity. 1.468 Section 1.468...

Self -Disclosure through Sharing with the Public

Science.gov (United States)

Sirin, Ahmet

2008-01-01

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

21 CFR 20.87 - Disclosure to Congress.

Science.gov (United States)

2010-04-01

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

Narrative accounting disclosures

NARCIS (Netherlands)

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

2015-01-01

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

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

Science.gov (United States)

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

2016-01-01

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

Mandatory 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

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...

HIV disclosure and stigma among women living with HIV in Denmark

DEFF Research Database (Denmark)

Wessman, Maria; Thorsteinsson, Kristina; Storgaard, Merete

2017-01-01

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

Degree and reciprocity of self-disclosure in online forums.

Science.gov (United States)

Barak, Azy; Gluck-Ofri, Orit

2007-06-01

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

Disclosure of Diagnosis in Early Recognition of Psychosis.

Science.gov (United States)

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

2017-10-01

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

Internet Financial and Environmental Disclosures by Malaysian Companies

Directory of Open Access Journals (Sweden)

Ali Saleh Alarussi

2009-06-01

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

45 CFR 705.95 - Accounting of the disclosures of records.

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

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

2013-12-01

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

"Should I tell my employer and coworkers I have arthritis?" A longitudinal examination of self-disclosure in the work place.

Science.gov (United States)

Gignac, Monique A M; Cao, Xingshan

2009-12-15

To examine arthritis self-disclosure at work, factors associated with disclosure, and prospective relationships of self-disclosure and work place support with changes to work place interactions, work transitions, and work place stress. Using a structured questionnaire, participants with osteoarthritis or inflammatory arthritis were interviewed at 4 time points, 18 months apart. At time 1, all participants (n = 490; 381 women, 109 men) were employed. Of the entire sample, 71% were retained throughout the study. Respondents were recruited using community advertising and from rheumatology and rehabilitation clinics. Self-disclosure and perceived support from managers and coworkers was assessed, as well as demographic, illness, work-context, and psychological variables. Generalized estimating equations modeled associations of disclosure and support on changes at work (e.g., job disruptions, work place stress). At each time point, 70.6-76.6% of participants had self-disclosed arthritis to their manager and 85.2-88.1% had told a coworker. Intraindividual variability in disclosure was considerable. Factors associated with self-disclosure were often inconsistent over time, with the exception of variables assessing the need to self-disclose (e.g., activity limitations) and perceived coworker support. Self-disclosure was not associated with changes to work. However, coworker support was related to fewer job disruptions, help with work tasks, and being less likely to reduce hours. Perceived managerial support was associated with less work place stress. Greater awareness is needed about issues related to self-disclosing arthritis at work. This study emphasizes the importance of a supportive work place, especially supportive coworkers, in decisions to discuss arthritis at work and in changes to work that might enable people to remain employed.

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

Directory of Open Access Journals (Sweden)

Khameer K Kidia

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

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

Science.gov (United States)

Simonds, Laura M; Spokes, Naomi

2017-01-01

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

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

Science.gov (United States)

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

2014-01-01

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

Financial Disclosure Tracking System

Data.gov (United States)

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

Going-Public and the Influence of Disclosure Environment

NARCIS (Netherlands)

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

2000-01-01

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

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

OpenAIRE

Dahlia Sari; Christine Tjen

2016-01-01

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

Enhancing the benefits of written emotional disclosure through response training.

Science.gov (United States)

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

2014-05-01

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

Enhancing the Benefits of Written Emotional Disclosure through Response Training

Science.gov (United States)

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

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

Halina Waniak-Michalak

2016-09-01

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

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

Science.gov (United States)

2010-07-01

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

The concept of disclosure in the notes to financial statements