WorldWideScience

Sample records for regulations information disclosure

  1. 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.

  2. 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.

  3. Reducing information asymmetry in the power industry: Mandatory and voluntary information disclosure regulations of sulfur dioxide emission

    International Nuclear Information System (INIS)

    Zhu Xufeng; Zhang Chao

    2012-01-01

    This paper focuses on the institutional framework for sulfur dioxide emission information disclosure (SDEID) in power industries. The authors argue that mandatory and voluntary SDEID are two complementary regulatory instruments for emission reduction in the power industry. An analytical framework of SDEID with six facets is suggested in this paper to demonstrate relevant legal provisions and regulatory policies of mandatory and voluntary SDEID of power industries in the US. Empirical research shows that mandatory and voluntary SDEID of the power industry have been regulated simultaneously in the US. The foundation of power companies' willingness to disclose emission information voluntarily is the combination of mandatory scientific monitoring with market regulation in the current SDEID system in the US. In comparison, the SDEID of power industries has yet to be widely implemented in developing countries. Finally, the paper provides some implications to developing countries that plan to learn institutional arrangements from developed countries. - Highlights: ► Mandatory and voluntary SDEID are two complementary regulatory instruments. ► An analytical framework is suggested to demonstrate SDEID of power industry in the US. ► Voluntary disclosure can be attributed to scientific monitoring and market regulation. ► We provide implications to developing countries learning from developed countries.

  4. Information disclosure on transport

    International Nuclear Information System (INIS)

    Kubo, M.

    1998-01-01

    In Japan, the transport of nuclear fuel materials strictly meets the above international convention and domestic regulations as well. Information on the transport of nuclear fuel materials within the country and between the country and foreign countries is treated carefully. Nuclear fuel materials are categorized for transport and are physically protected accordingly. Certain transportation information is treated with special precautions, including prior arrangements among sender, recipient and carrier, and prior agreement between entities subject to the jurisdiction and regulation of supplier and recipient countries. In the case of international transport, this information includes specifying time, place and procedures for transferring transport and responsibility. (O.M.)

  5. 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,

  6. Environmental Information Disclosure in China

    NARCIS (Netherlands)

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

    2017-01-01

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

  7. 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…

  8. 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...

  9. 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...

  10. 78 FR 15869 - Repeal of Disclosure Regulations

    Science.gov (United States)

    2013-03-13

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

  11. Disclosure of oil and gas reserve information

    International Nuclear Information System (INIS)

    Emsile, B.H.

    1998-01-01

    The current regulations regarding disclosure of oil and gas reserve information in Canada are described. These regulations have been in place since the early 1980s and have generally worked well, but there are some issues that need to be updated. The Alberta Securities Commission Oil and Gas Securities Task Force was established to review the regulations and the major issues that need to be addressed. The issues under consideration are: (1) reserve definitions and price assumptions, (2) use of deterministic or probabilistic reserve calculation methods, (3) use of audits in reserve reporting, (4) abandonment costs, (5) calculation of barrels of oil equivalents, and (6) the calculation of various performance indicators such as finding and development costs and reserve replacement ratios

  12. The many faces of information disclosure

    NARCIS (Netherlands)

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

    1998-01-01

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

  13. 75 FR 48 - Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

    Science.gov (United States)

    2010-01-04

    ... business; the disclosure or use of statistical compilations of data under section 7216 of the Internal... return preparation businesses to always produce a statistical compilation that meets the 25 tax return... statistical compilation in conjunction with the sale or disposition of a tax return preparation business only...

  14. 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

  15. Disclosure of hydraulic fracturing fluid chemical additives: analysis of regulations.

    Science.gov (United States)

    Maule, Alexis L; Makey, Colleen M; Benson, Eugene B; Burrows, Isaac J; Scammell, Madeleine K

    2013-01-01

    Hydraulic fracturing is used to extract natural gas from shale formations. The process involves injecting into the ground fracturing fluids that contain thousands of gallons of chemical additives. Companies are not mandated by federal regulations to disclose the identities or quantities of chemicals used during hydraulic fracturing operations on private or public lands. States have begun to regulate hydraulic fracturing fluids by mandating chemical disclosure. These laws have shortcomings including nondisclosure of proprietary or "trade secret" mixtures, insufficient penalties for reporting inaccurate or incomplete information, and timelines that allow for after-the-fact reporting. These limitations leave lawmakers, regulators, public safety officers, and the public uninformed and ill-prepared to anticipate and respond to possible environmental and human health hazards associated with hydraulic fracturing fluids. We explore hydraulic fracturing exemptions from federal regulations, as well as current and future efforts to mandate chemical disclosure at the federal and state level.

  16. Strategic Disclosure of Demand Information by Duopolists

    DEFF Research Database (Denmark)

    Jansen, Jos; Pollak, Andreas

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

  17. Information Acquisition and Strategic Disclosure in Oligopoly

    DEFF Research Database (Denmark)

    Jansen, Jos

    2008-01-01

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

  18. 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…

  19. 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...

  20. 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...

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

    NARCIS (Netherlands)

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

    2014-01-01

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

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

    NARCIS (Netherlands)

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

    2014-01-01

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

  3. 78 FR 48413 - Proposed Information Collection; Comment Request; Voluntary Self-Disclosure of Antiboycott...

    Science.gov (United States)

    2013-08-08

    ... DEPARTMENT OF COMMERCE Bureau of Industry and Security Proposed Information Collection; Comment Request; Voluntary Self- Disclosure of Antiboycott Violations AGENCY: Bureau of Industry and Security... Administration Regulations by providing a method for industry to voluntarily self-disclose Antiboycott violations...

  4. Disclosure of information and informed consent: ethical and practical considerations.

    Science.gov (United States)

    Steinberg, Avraham

    2009-12-01

    Disclosure of information and informed consent are relatively new concepts in the patient-physician relationship. They are based primarily on the principle of autonomy and they have many favorable practical advantages. However, the practical implementation of these requirements is fraught with difficulties, some of which can cause harm to the patient or be obstacles in fulfilling the moral obligation of beneficence. This is particularly true when disclosure of information and informed consent are done by physicians in a defensive way for fear of malpractice suits. The most ethically defensible approach is to tailor and navigate the information according to the needs and desires of each individual patient in a sensitive and empathic manner. The informed consent should be a process of mutually shared responsibility by the patient and the physician, ensuring adequate and relevant information that is well comprehended by the individual patient, and is used correctly for his or her decision making.

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

    Science.gov (United States)

    Bronstein, Jenny

    2014-01-01

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

  6. 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...

  7. 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...

  8. 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...

  9. 20 CFR 726.113 - Disclosure of confidential information.

    Science.gov (United States)

    2010-04-01

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

  10. 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...

  11. 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.

  12. 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

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

    Science.gov (United States)

    1984-04-16

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

  14. 76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

    Science.gov (United States)

    2011-03-16

    ...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency... the use of the clause, Disclosure and Consistency of Cost Accounting Practices--Foreign Concerns, in...

  15. 75 FR 43486 - Proposed Information Collection; Comment Request; Voluntary Self-Disclosure of Antiboycott...

    Science.gov (United States)

    2010-07-26

    ... Request; Voluntary Self- Disclosure of Antiboycott Violations AGENCY: Bureau of Industry and Security... Administration Regulations (EAR) by providing a method for industry to voluntarily self-disclose antiboycott violations. Companies wishing to voluntarily self-disclose antiboycott may submit pertinent information, as...

  16. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Science.gov (United States)

    2010-04-01

    ... apply to any disclosure or use permitted under regulations prescribed by the Secretary. (b) Definitions... or otherwise) to a separate person's tax return preparation Web site through a hyperlink on his own... information known to any person in any manner whatever. To the extent that a taxpayer's use of a hyperlink...

  17. On the role of information disclosures in capital markets

    NARCIS (Netherlands)

    Jia, Xue

    2016-01-01

    This dissertation uses economic modelling to explore the value of information disclosures to the firm and investors in capital markets. Specifically, two chapters investigate the interaction between manager’s decisions and the value of information to investors, while another two chapters examine how

  18. Good business? The struggles for regulating ESG disclosure

    Directory of Open Access Journals (Sweden)

    David Monciardini

    2012-06-01

    Full Text Available During the last decade, the regulation of corporate social and environmental disclosure and reporting has gradually but steadily emerged. What explains its emergence at different levels of regulation and through varying modes of governance? Which political and socio-economic actors are involved? Who has benefitted from its emergence? The onset of the current economic and sustainability crisis has shown the need for a more ‘regulated capitalism’ and called for a re-assessment of dominant ideas about ‘CSR’ and ‘corporate governance’. Better transparency and disclosure have often been indicated as a solution to this impasse. The paper focuses on the emergence of Environmental, Social and Governance (ESG disclosure regulation in Europe during the last decade. It is organized in four main sections. After introducing the argument within the literature on the regulation of corporate accountability, the second section offers an historical overview of the recursive emergence of environmental and social disclosure regulation. Thereafter, the paper briefly reviews the current debate over the regulation of ESG disclosure. In particular, it outlines the interests of the main constituencies involved at the EU-level: large corporations, institutional investors, trade unions, NGOs, professional accountants and financial analysts, public authorities. The last part develops an argument suggesting the current emergence of ESG disclosure regulation constitutes an institutional investors’ strategy to strengthen, on the one hand, their control over managers and, on the other hand, the legitimacy of their claims over companies resources. Durante la última década la regulación de la transparencia social y ambiental ha surgido a un ritmo constante y gradual. ¿Cómo se explica su aparición en los diferentes niveles de regulación y a través de diversos sistemas de gobernanza? ¿Qué actores políticos y socio-económicos están implicados? ¿Quién se

  19. 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...

  20. Japanese Adolescents' Disclosure and Information Management with Parents

    Science.gov (United States)

    Nucci, Larry; Smetana, Judith; Araki, Noriyuki; Nakaue, Masataka; Comer, Jessamy

    2014-01-01

    Adolescents' obligation to disclose and their actual disclosure about their activities to parents, justifications for nondisclosure, and strategies for information management were examined in different domains in 460 middle adolescents (M[subscript age] = 16.6 years) from working and middle-class families in Japan. Adolescents felt most obligated…

  1. 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...

  2. 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...

  3. 76 FR 1542 - Disclosure of Records or Information

    Science.gov (United States)

    2011-01-11

    ... correction of records. 304.26 Requests for an accounting of record disclosures. 304.27 Fees. [[Page 1543... specific information about each record sought, such as the date, title or name, author, recipient, and... understanding of those operations or activities. (iii) The contribution to an understanding of the subject by...

  4. Design and implementation of website information disclosure assessment system.

    Science.gov (United States)

    Cho, Ying-Chiang; Pan, Jen-Yi

    2015-01-01

    Internet application technologies, such as cloud computing and cloud storage, have increasingly changed people's lives. Websites contain vast amounts of personal privacy information. In order to protect this information, network security technologies, such as database protection and data encryption, attract many researchers. The most serious problems concerning web vulnerability are e-mail address and network database leakages. These leakages have many causes. For example, malicious users can steal database contents, taking advantage of mistakes made by programmers and administrators. In order to mitigate this type of abuse, a website information disclosure assessment system is proposed in this study. This system utilizes a series of technologies, such as web crawler algorithms, SQL injection attack detection, and web vulnerability mining, to assess a website's information disclosure. Thirty websites, randomly sampled from the top 50 world colleges, were used to collect leakage information. This testing showed the importance of increasing the security and privacy of website information for academic websites.

  5. Design and implementation of website information disclosure assessment system.

    Directory of Open Access Journals (Sweden)

    Ying-Chiang Cho

    Full Text Available Internet application technologies, such as cloud computing and cloud storage, have increasingly changed people's lives. Websites contain vast amounts of personal privacy information. In order to protect this information, network security technologies, such as database protection and data encryption, attract many researchers. The most serious problems concerning web vulnerability are e-mail address and network database leakages. These leakages have many causes. For example, malicious users can steal database contents, taking advantage of mistakes made by programmers and administrators. In order to mitigate this type of abuse, a website information disclosure assessment system is proposed in this study. This system utilizes a series of technologies, such as web crawler algorithms, SQL injection attack detection, and web vulnerability mining, to assess a website's information disclosure. Thirty websites, randomly sampled from the top 50 world colleges, were used to collect leakage information. This testing showed the importance of increasing the security and privacy of website information for academic websites.

  6. 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.

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

    DEFF Research Database (Denmark)

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

    2005-01-01

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

  8. 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...

  9. 45 CFR 164.528 - Accounting of disclosures of protected health information.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Accounting of disclosures of protected health... Health Information § 164.528 Accounting of disclosures of protected health information. (a) Standard: Right to an accounting of disclosures of protected health information. (1) An individual has a right to...

  10. 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

  11. 78 FR 48413 - Proposed Information Collection; Comment Request; Voluntary Self-Disclosure of Violations of the...

    Science.gov (United States)

    2013-08-08

    ... Request; Voluntary Self- Disclosure of Violations of the Export Administration Regulations AGENCY: Bureau... violators. Voluntary self-disclosure of EAR violations strengthens BIS's enforcement efforts by allowing BIS... detect the violations without such disclosures. BIS evaluates the seriousness of the violation and either...

  12. 75 FR 28780 - Proposed Information Collection; Comment Request; Procedure for Voluntary Self-Disclosure of...

    Science.gov (United States)

    2010-05-24

    ... Request; Procedure for Voluntary Self-Disclosure of Violations of the Export Administration Regulations... violators. Voluntary self-disclosure of EAR violations strengthens BIS's enforcement efforts by allowing BIS... detect the violations without such disclosures. BIS evaluates the seriousness of the violation and either...

  13. 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

  14. 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...

  15. 77 FR 36281 - Solicitation of Information and Recommendations for Revising OIG's Provider Self-Disclosure Protocol

    Science.gov (United States)

    2012-06-18

    ...] Solicitation of Information and Recommendations for Revising OIG's Provider Self-Disclosure Protocol AGENCY... Register notice informs the public that OIG: (1) Intends to update the Provider Self-Disclosure Protocol... Provider Self-Disclosure Protocol (the Protocol) to establish a process for health care providers to...

  16. 76 FR 31425 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

    Science.gov (United States)

    2011-05-31

    ... 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... Secretary 45 CFR Part 164 RIN 0991-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health... accounting of disclosures of protected health information. The purpose of these modifications is, in part, to...

  17. Illusionary Transparency? Oil Revenues, Information Disclosure, and Transparency

    OpenAIRE

    Ofori, Jerome Jeffison; Lujala, Päivi

    2015-01-01

    xperience shows that discovery of valuable natural resources can become a curse rather than a blessing, and transparency has been identified as key to better resource governance because it can limit opportunities for corruption and mismanagement. This article shows that information disclosure, in which many governments and donor institutions engage, does not automatically translate into transparency. Ghana has embedded transparency as one of its key principles in oil management. However, fiel...

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

    Directory of Open Access Journals (Sweden)

    Zhirong Shen

    2017-03-01

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

  19. Celebrity disclosures and information seeking: the case of Angelina Jolie.

    Science.gov (United States)

    Juthe, Robin H; Zaharchuk, Amber; Wang, Catharine

    2015-07-01

    On 14 May 2013, actress Angelina Jolie disclosed that she had a BRCA1 mutation and underwent a prophylactic bilateral mastectomy. This study documents the impact of her disclosure on information-seeking behavior, specifically that regarding online genetics and risk reduction resources available from the National Cancer Institute. Using Adobe Analytics, daily page views for 11 resources were tracked from 23 April 2013 through 25 June 2013. Usage data were also obtained for four resources over a 2-year period (2012-2013). Source of referral that viewers used to locate a specific resource was also examined. There was a dramatic and immediate increase in traffic to the National Cancer Institute's online resources. The Preventive Mastectomy fact sheet received 69,225 page views on May 14, representing a 795-fold increase as compared with the previous Tuesday. A fivefold increase in page views was observed for the PDQ Genetics of Breast and Ovarian Cancer summary in the same time frame. A substantial increase, from 0 to 49%, was seen in referrals from news outlets to four resources from 7 May to 14 May. Celebrity disclosures can dramatically influence online information-seeking behaviors. Efforts to capitalize on these disclosures to ensure easy access to accurate information are warranted.

  20. 36 CFR 400.1 - Cross-references to employees' ethical conduct standards, financial disclosure regulations and...

    Science.gov (United States)

    2010-07-01

    ...' ethical conduct standards, financial disclosure regulations and other conduct rules. 400.1 Section 400.1... CONDUCT § 400.1 Cross-references to employees' ethical conduct standards, financial disclosure regulations... executive branch-wide standards of ethical conduct and financial disclosure regulations at 5 CFR parts 2634...

  1. The impact of information disclosure on market liquidity: Evidence from firms' use of Twitter

    Science.gov (United States)

    Qu, Qixing; Wang, Lin; Qin, Liangjuan; Zhao, Xiaoye; Wang, Lijie

    2017-01-01

    Despite the popular use of social media by firms, empirical research investigating their economic values still lags. Based on the Security Exchange Commission's (SEC) new regulation on Fair Disclosure valid important corporate information discloses via social media (RIDSM), in this study, we examine the effectiveness of this new regulation to market liquidity. We collect trade data including daily volume and bid-ask spread to assemble a unique data set at individual firm level from S&P 500 firms and analyze the firms' bid-ask spread and volume before and after issuing the regulation. This natural experiment allows us to separate the effect of regulation from the effect of other confounding factors. The results from our panel data analyses indicate that bid-ask spread has decreased by about 5% in response to the new regulation. Our results are statistically significant and highly robust. We also examine the impact of the new regulation on a volume-based measure of liquidity, and find that the regulation is associated with greater volume, consistent with a reduction in information asymmetry. Moreover, this result holds mainly for firms that are high-tech, consistent with them being in greater need of this additional information disclosure channel.

  2. Information Content of Mutual Fund Portfolio Disclosure

    NARCIS (Netherlands)

    Y. Wang (Yu)

    2011-01-01

    textabstractAcademic financial economists have been keenly interested in the value of active portfolio management since the seminal paper of Jensen (1968). This book examines the information advantages that active mutual fund managers attain in financial markets through an analysis of disclosed fund

  3. 75 FR 23214 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

    Science.gov (United States)

    2010-05-03

    ...-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... disclosures, the administrative burden on covered entities and business associates of accounting for such...: HITECH Accounting of Disclosures, Hubert H. Humphrey Building, Room 509F, 200 Independence Avenue, SW...

  4. 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

  5. Learning Through Experience: Influence of Formal and Informal Training on Medical Error Disclosure Skills in Residents.

    Science.gov (United States)

    Wong, Brian M; Coffey, Maitreya; Nousiainen, Markku T; Brydges, Ryan; McDonald-Blumer, Heather; Atkinson, Adelle; Levinson, Wendy; Stroud, Lynfa

    2017-02-01

    Residents' attitudes toward error disclosure have improved over time. It is unclear whether this has been accompanied by improvements in disclosure skills. To measure the disclosure skills of internal medicine (IM), paediatrics, and orthopaedic surgery residents, and to explore resident perceptions of formal versus informal training in preparing them for disclosure in real-world practice. We assessed residents' error disclosure skills using a structured role play with a standardized patient in 2012-2013. We compared disclosure skills across programs using analysis of variance. We conducted a multiple linear regression, including data from a historical cohort of IM residents from 2005, to investigate the influence of predictor variables on performance: training program, cohort year, and prior disclosure training and experience. We conducted a qualitative descriptive analysis of data from semistructured interviews with residents to explore resident perceptions of formal versus informal disclosure training. In a comparison of disclosure skills for 49 residents, there was no difference in overall performance across specialties (4.1 to 4.4 of 5, P  = .19). In regression analysis, only the current cohort was significantly associated with skill: current residents performed better than a historical cohort of 42 IM residents ( P  formal (workshops, morbidity and mortality rounds) and informal (role modeling, debriefing) activities in preparation for disclosure in real-world practice. Residents across specialties have similar skills in disclosure of errors. Residents identified role modeling and a strong local patient safety culture as key facilitators for disclosure.

  6. 3 CFR 100.1 - Ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... 3 The President 1 2010-01-01 2010-01-01 false Ethical conduct standards and financial disclosure... § 100.1 Ethical conduct standards and financial disclosure regulations. Employees of the Executive Office of the President are subject to the executive branch-wide standards of ethical conduct at 5 CFR...

  7. Strategic Information Disclosure and Competition for an Imperfectly Protected Innovation

    DEFF Research Database (Denmark)

    Jansen, Jos

    2010-01-01

    The imperfect appropriability of revenues from innovation affects the incentives of firms to invest, and to disclose information about their innovative productivity. It creates a free-rider effect in the competition for the innovation that countervails the familiar business-stealing effect. Moreo...... appropriability and strategic disclosure for the firms’ profits and the probability of innovation.......The imperfect appropriability of revenues from innovation affects the incentives of firms to invest, and to disclose information about their innovative productivity. It creates a free-rider effect in the competition for the innovation that countervails the familiar business-stealing effect...

  8. 18 CFR 3c.1 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-04-01

    ... employee ethical conduct standards and financial disclosure regulations. 3c.1 Section 3c.1 Conservation of... STANDARDS OF CONDUCT § 3c.1 Cross-reference to employee ethical conduct standards and financial disclosure... branch-wide financial disclosure regulations at 5 CFR part 2634, the Standards of Ethical Conduct for...

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

    Directory of Open Access Journals (Sweden)

    Janaína da Silva Ferreira

    2016-03-01

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

  10. Media reporting, carbon information disclosure, and the cost of equity financing: evidence from China.

    Science.gov (United States)

    Li, Li; Liu, Quanqi; Tang, Dengli; Xiong, Jucheng

    2017-04-01

    By using Shanghai and Shenzhen A-share listed companies in heavy polluting industry as research object from 2009 to 2014, this paper examines the relationship between media reporting, carbon information disclosure, and the cost of equity financing. The results show that media reporting can improve the quality of carbon information disclosure, and carbon information disclosure level is negatively associated with the cost of equity financing. This study also finds that financial carbon information disclosure and non-financial carbon information disclosure have significant negative relationship with the cost of equity financing respectively. Moreover, this paper shows that media reporting can strengthen the relationship between carbon information disclosure and the cost of equity financing.

  11. The Problems in Chinese Government Financial Information Disclosure and Relevant Proposals

    OpenAIRE

    Zhe Wang

    2016-01-01

    Government financial information is an important part of government information, fully reporting the operational efficiency and the place where government puts tax onto. This paper analyses the problems in Chinese government financial information disclosure and the necessity of reform in detail. It also provides several proposals for the improvement of Chinese governmental financial report and financial information disclosure system.

  12. The Problems in Chinese Government Financial Information Disclosure and Relevant Proposals

    Directory of Open Access Journals (Sweden)

    Zhe Wang

    2016-03-01

    Full Text Available Government financial information is an important part of government information, fully reporting the operational efficiency and the place where government puts tax onto. This paper analyses the problems in Chinese government financial information disclosure and the necessity of reform in detail. It also provides several proposals for the improvement of Chinese governmental financial report and financial information disclosure system.

  13. Exploring Information Security Awareness Training to Reduce Unauthorized Disclosure of Information in Public Schools

    Science.gov (United States)

    Fleming, Antoine

    2017-01-01

    Advances in technological uses within public schools provide increased methods to collect and store non-public personal information (NPI) or personally identifiable information (PII) from both students and employees. Consequently, the sensitive information collected is susceptible to unauthorized disclosure, as various public school employees are…

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

    Science.gov (United States)

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

    2017-01-09

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

  15. The consequences of Edward Snowden NSA related information disclosures.

    CSIR Research Space (South Africa)

    Von Solms, S

    2015-03-01

    Full Text Available related leaks, and discuss the reactions to these disclosures. We also explore the direct and indirect impact of these leaks. The consequences of these disclosures include strained foreign relationships, and the knowledge that mass surveillance programmes...

  16. 75 FR 34283 - Federal Acquisition Regulation; FAR Case 2009-025, Disclosure and Consistency of Cost Accounting...

    Science.gov (United States)

    2010-06-16

    ... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure....230-4 is replaced in its entirety and re-titled ``Disclosure and Consistency of Cost Accounting...) Disclosure and Consistency of Cost Accounting Practices-- Foreign Concerns. (1) The contracting officer shall...

  17. How do Firms Use the Information in Patent Disclosures?

    DEFF Research Database (Denmark)

    Howells, John; Scholderer, Joachim

    the patentee will use patent disclosures to make the invention described, after the expiry of the patent term. This prediction is different from the predictions of information usage that derive from theories that the function of a patent is to secure the incentive to invent and develop: these only require......Recent review work has begun to question the widespread theoretical assumption in legal theory and practice that the 'quid pro quo' (hereafter QPQ) theory is a valid theory of patent function. [i] Our proposed research will gather empirical data that will enable us to quantitatively test the doubts...... expressed in the literature of the value of the QPQ theory. QPQ theory assumes that the disclosed information in a patent specification is socially and economically useful because it enables the diffusion of an invention that would otherwise have remained secret. It clearly predicts that firms other than...

  18. 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

  19. Information acquisition and disclosure by firms in the presence of additional available information

    NARCIS (Netherlands)

    Koenigsgruber, R.; Boisits, A.

    2016-01-01

    In this paper we analyze a model which addresses two stylized facts which have received little attention in disclosure theory. (a) Information that is acquired for internal decision-making can subsequently be disclosed to outside investors who can use it to update their assessment of the firm’s

  20. 41 CFR 105-735.1 - Cross-references to employee ethical conduct standards, financial disclosure regulations, and...

    Science.gov (United States)

    2010-07-01

    ... employee ethical conduct standards, financial disclosure regulations, and other regulations. 105-735.1... CONDUCT § 105-735.1 Cross-references to employee ethical conduct standards, financial disclosure... executive branch-wide standards of ethical conduct at 5 CFR part 2635, GSA's regulations at 5 CFR part 6701...

  1. 24 CFR 0.1 - Cross-reference to employees ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-04-01

    ... ethical conduct standards and financial disclosure regulations. 0.1 Section 0.1 Housing and Urban... Cross-reference to employees ethical conduct standards and financial disclosure regulations. Employees...-wide standards of ethical conduct at 5 CFR part 2635, the Department's regulation at 5 CFR part 7501...

  2. 76 FR 18635 - Disclosure of Records or Information

    Science.gov (United States)

    2011-04-05

    ... an accounting of record disclosures. 304.27 Fees. 304.28 Notice of court-ordered and emergency... sought, such as the date, title or name, author, recipient, and subject matter of the record. If known... contribution to an understanding of the subject by the public likely to result from disclosure: Whether...

  3. 6 CFR 29.8 - Disclosure of Protected Critical Infrastructure Information.

    Science.gov (United States)

    2010-01-01

    ... 6 Domestic Security 1 2010-01-01 2010-01-01 false Disclosure of Protected Critical Infrastructure... PROTECTED CRITICAL INFRASTRUCTURE INFORMATION § 29.8 Disclosure of Protected Critical Infrastructure... Infrastructure Protection, or either's designee may choose to provide or authorize access to PCII under one or...

  4. Risk-informed regulation

    International Nuclear Information System (INIS)

    Hoffman, D.R.

    2003-01-01

    In assessing safety for nuclear facilities, regulators have traditionally used a deterministic approach. New techniques for assessing nuclear or radiological risks make it possible for regulators to incorporate risk insights into their regulations. By 'risk-informing' the regulatory processes, independent bodies tasked with protecting the health and safety of the public can focus on those design and operational issues most important to safety. Such an approach is a move away from prescriptive regulations that were based on conservative engineering judgments toward regulations focused on issues that contribute significantly to safety. Despite the availability of probabilistic risk assessment (PRA) tools, organisations often struggle with how to best use this capability. Most international regulations are still based largely on deterministic analyses that were developed without the benefit of quantitative or measurable estimates of risk. PRA considers issues of risk in a more comprehensive manner by examining a wider spectrum of initiating events and their frequency, and considers the likelihood of events in a rigorous and comprehensive manner. In some countries, nuclear regulators are actively moving toward increasing the use of risk insights in a variety of strategic arenas, including risk-informed technical specifications (operating limits and conditions), in-service inspection and testing, programs, and assessment and enforcement actions. A risk-informed approach enhances the traditional deterministic approach by explicitly considering a broader range of safety challenges, focusing resources on the basis of risk significance, considering a broader range of counter measures to mitigate challenges, and explicitly identifying and quantifying uncertainties in analyses. (author)

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

    Directory of Open Access Journals (Sweden)

    Екатерина Николаевна Скорикова

    2013-04-01

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

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

    Science.gov (United States)

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

    2017-12-01

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

  7. 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...

  8. 14 CFR 1207.101 - Cross-references to ethical conduct, financial disclosure, and other applicable regulations.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cross-references to ethical conduct, financial disclosure, and other applicable regulations. 1207.101 Section 1207.101 Aeronautics and Space...-references to ethical conduct, financial disclosure, and other applicable regulations. Employees of the...

  9. 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

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

    Directory of Open Access Journals (Sweden)

    Kateřina Kuralová

    2016-01-01

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

  11. When states regulate emergency contraceptives like abortion, what should guide disclosure?

    Science.gov (United States)

    Flynn, Cameron O'Brien; Wilson, Robin Fretwell

    2015-01-01

    State laws dictating "informed consent" about surgical and chemical abortions sometimes ensnare emergency contraceptives (EC), as the science surrounding EC shows. Courts evaluating mandated disclosures gravitate to professional norms rather than the information most women would value: basic factual information about EC so that they can decide for themselves whether to use these drugs. © 2015 American Society of Law, Medicine & Ethics, Inc.

  12. Case note to report of Dutch Ombudsman regarding information disclosure on wind energy

    NARCIS (Netherlands)

    Peeters, Marjan

    2017-01-01

    Case note to a report of of the Dutch Ombudsman concerning a complaint on the information disclosure by the Dutch Social and Economic Council concerning the advantages and disadvantages of windtubrines

  13. Relevant Information and Informed Consent in Research: In Defense of the Subjective Standard of Disclosure.

    Science.gov (United States)

    Dranseika, Vilius; Piasecki, Jan; Waligora, Marcin

    2017-02-01

    In this article, we seek to contribute to the debate on the requirement of disclosure in the context of informed consent for research. We defend the subjective standard of disclosure and describe ways to implement this standard in research practice. We claim that the researcher should make an effort to find out what kinds of information are likely to be relevant for those consenting to research. This invites researchers to take empirical survey information seriously, attempt to understand the cultural context, talk to patients to be better able to understand what can be potentially different concerns and interests prevalent in the target population. The subjective standard of disclosure should be seen as a moral ideal that perhaps can never be perfectly implemented but still can and should be used as a normative ideal guiding research practice. In the light of these discussions, we call for more empirical research on what considerations are likely to be perceived as relevant by potential research participants recruited from different socio-economic and cultural groups.

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

    OpenAIRE

    Elizondo, Alan; Seira, Enrique

    2014-01-01

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

  15. 28 CFR 45.1 - Cross-reference to ethical standards and financial disclosure regulations.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Cross-reference to ethical standards and...) EMPLOYEE RESPONSIBILITIES § 45.1 Cross-reference to ethical standards and financial disclosure regulations. Employees of the Department of Justice are subject to the executive branch-wide Standards of Ethical Conduct...

  16. Disclosure of Major Shareholdings: A Comparative Analysis of Regulation in Europe

    DEFF Research Database (Denmark)

    Sørensen, Karsten Engsig; Clausen, Nis Jul

    2002-01-01

    This article analysis the present regulation of disclosure of shareholdings whereby the identity of a shareholder and the size of his/her shareholding is made know to the public. The focus is on the directive on disclose of major shareholdings, and how it has been implemented in the Member States...

  17. Stigma, disclosure, and depressive symptoms among informal caregivers of people living with HIV/AIDS.

    Science.gov (United States)

    Mitchell, Mary M; Knowlton, Amy

    2009-08-01

    Informal care receipt is associated with better HIV treatment outcomes among patients vulnerable to treatment failure. Yet, informal caregiving can be highly stressful, leading to distress and cessation of caregiving. Research on factors contributing to informal caregivers' psychological distress may advance our understanding of how to improve caregivers' well-being and sustained HIV caregiving for a vulnerable population. We examined relationships among caregiver stigma, disclosure, and depressive symptoms in a cross-sectional sample of 207 informal caregivers of people living with HIV/AIDS (PLWHAs) in Baltimore, Maryland. Caregivers were primarily African American, low-income, urban adults participating in the Action, Resources, and Knowledge (ARK) study (2003-2005), which recruited urban PLWHAs and their main supporters. Results indicated that among caregivers, HIV caregiving-related stigma was associated with more depressive symptoms, while disclosure of caregiving status was associated with fewer symptoms. We also explored the buffering effect of disclosure in the relationship between stigma and depressive symptoms. Results indicated that among those who reported greater stigma, there was a significant decrease in depressive symptoms as the number of disclosures increased. In contrast, participants who indicated lower stigma had consistently fewer depressive symptoms regardless of number of disclosures. These results suggest the need for interventions to address high levels of depressive symptoms among informal HIV caregivers, particularly those who report greater caregiving stigma and less disclosure of their caregiver status. In addition, future research should examine these relationships further using longitudinal data from informal caregivers and their care recipients.

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

    Directory of Open Access Journals (Sweden)

    Yanhong Tang

    2018-05-01

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

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

    Directory of Open Access Journals (Sweden)

    Yu-Hua Yan

    2017-01-01

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

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

    Science.gov (United States)

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

    2017-01-01

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

  1. Cognitive, personality, and social factors associated with adolescents' online personal information disclosure.

    Science.gov (United States)

    Liu, Cong; Ang, Rebecca P; Lwin, May O

    2013-08-01

    The current study aims to understand the factors that influence adolescents' disclosure of personally identifiable information (PII) on social networking sites (SNSs). A survey was conducted among 780 adolescent participants (between 13 and 18) who were Facebook users. Structural equation modeling was used for analyzing the data and obtaining an overarching model that include cognitive, personality, and social factors that influence adolescents' PII disclosure. Results showed privacy concern as the cognitive factor reduces adolescents' PII disclosure and it serves as a potential mediator for personality and social factors. Amongst personality factors, narcissism was found to directly increase PII disclosure, and social anxiety indirectly decreases PII disclosure by increasing privacy concern. Amongst social factors, active parental mediation decreases PII disclosure directly and indirectly by increasing privacy concern. Restrictive parental mediation decreases PII disclosure only indirectly by increasing privacy concern. Implications of the findings to parents, educators, and policy makers were discussed. Copyright © 2013 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.

  2. 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...

  3. 22 CFR 705.101 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Cross-reference to employee ethical conduct... INVESTMENT CORPORATION ADMINISTRATIVE PROVISIONS EMPLOYEE ETHICAL CONDUCT STANDARDS AND FINANCIAL DISCLOSURE REGULATIONS § 705.101 Cross-reference to employee ethical conduct standards and financial disclosure...

  4. 7 CFR 4290.1630 - Regulation of Brokers and Dealers and disclosure to purchasers of Leverage or Trust Certificates.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Regulation of Brokers and Dealers and disclosure to... Brokers and Dealers and disclosure to purchasers of Leverage or Trust Certificates. (a) Brokers and Dealers. Each broker, dealer, and Pool or Trust assembler approved by the Secretary pursuant to these...

  5. Change of risk information disclosure in annual report. Before and after earthquake disaster

    International Nuclear Information System (INIS)

    Ueno, Takefumi

    2011-01-01

    This research examines how risk information disclosure is changing in annual report before and after East Japan Great Earthquake Disaster. Company voluntary disclose risk information in annual report. Manager can decide a style and items of risk information. This paper explores risk information disclosures of Tokyo Electric Power Company, Chubu Power Electric Company, Kansai Electric Power Company and Toyota Motor Corporation. The managers except Tokyo Electric Company are likely to disclose own catastrophe risk before the disaster. However, they do not try to reduce their risk. Corporations' risk information do not link with own risk management. (author)

  6. Money makes you reveal more: consequences of monetary cues on preferential disclosure of personal information.

    Science.gov (United States)

    Mukherjee, Sumitava; Manjaly, Jaison A; Nargundkar, Maithilee

    2013-01-01

    With continuous growth in information aggregation and dissemination, studies on privacy preferences are important to understand what makes people reveal information about them. Previous studies have demonstrated that short-term gains and possible monetary rewards make people risk disclosing information. Given the malleability of privacy preferences and the ubiquitous monetary cues in daily lives, we measured the contextual effect of reminding people about money on their privacy disclosure preferences. In experiment 1, we found that priming money increased willingness to disclose their personal information that could be shared with an online shopping website. Beyond stated willingness, experiment 2 tested whether priming money increases propensity for actually giving out personal information. Across both experiments, we found that priming money increases both the reported willingness and the actual disclosure of personal information. Our results imply that not only do short-term rewards make people trade-off personal security and privacy, but also mere exposure to money increases self-disclosure.

  7. 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

  8. 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...

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

    Directory of Open Access Journals (Sweden)

    Li Li

    2015-01-01

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

  10. Softening the blow : Company self-disclosure of negative information lessens the damaging effects on consumer judgment and decision making

    NARCIS (Netherlands)

    Fennis, Bob M.; Stroebe, Wolfgang

    Is self-disclosure of negative information a viable strategy for a company to lessen the damage done to consumer responses? Three experiments assessed whether self-disclosing negative information in itself lessened the damaging impact of this information compared to third-party disclosure of the

  11. Softening the Blow : Company Self-Disclosure of Negative Information Lessens Damaging Effects on Consumer Judgment and Decision Making

    NARCIS (Netherlands)

    Fennis, Bob M.; Stroebe, Wolfgang

    Is self-disclosure of negative information a viable strategy for a company to lessen the damage done to consumer responses? Three experiments assessed whether self-disclosing negative information in itself lessened the damaging impact of this information compared to third-party disclosure of the

  12. Corporate Characteristics and Internal Control Information Disclosure- Evidence from Annual Reports in 2009 of Listed Companies in Shenzhen Stock Exchange

    Science.gov (United States)

    Xiaowen, Song

    Under the research framework of internal control disclosure and combined the current economic situation, the paper empirically analyzes the relationship between corporate characteristics and internal control information disclosure. The paper selects 647 A share companies listed in Shenzhen Stock Exchanges in 2009 as a sample. The results show: (1) the companies with excellent performance and high liquidity tend to disclose more internal control information; (2) the companies with the high leverage and also issued B shares are not willing to disclosure internal control information; (3) the companies sizes and companies which have hired Four-big accounting firms have no significant effects on internal control disclosure.

  13. 76 FR 20365 - Notice of Proposed Information Collection: Comment Request; Interstate Land Sales Full Disclosure...

    Science.gov (United States)

    2011-04-12

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

  14. 17 CFR 248.10 - Limits on disclosure of nonpublic personal information to nonaffiliated third parties.

    Science.gov (United States)

    2010-04-01

    ...: Privacy of Consumer Financial Information and Safeguarding Personal Information Limits on Disclosures... customer opens an on-line account with you and agrees to receive the notices required in paragraph (a)(1) of this section electronically, and you allow the customer to opt out by any reasonable means within...

  15. 26 CFR 301.6104(c)-1 - Disclosure of certain information to State officers.

    Science.gov (United States)

    2010-04-01

    ... the communication from the Internal Revenue Service to the organization which informs such... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Disclosure of certain information to State officers. 301.6104(c)-1 Section 301.6104(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  16. Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies

    Directory of Open Access Journals (Sweden)

    Mara Vogt

    2017-01-01

    Full Text Available This study aims at analyzing the relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. A descriptive, documental and quantitative research was conducted through a sample of 97 Brazilian companies. In the Sustainability Reports and in the Annual Reports information, five environmental aspects were collected: emissions, effluents, wastes, products and services; and transport, which were used to measure the degree of environmental disclosure. This concludes that there is a relationship between the variables investigated in all analyzed years. The size, audit and Global Reporting Initiative (GRI are associated with disclosure and the Corporate Sustainability Index (CSI, Pollution Potential (POTEN, governance, stocks, Return on Assets (ROA and Return on Equity (ROE are not.

  17. The Information Content of Note Disclosures and MD&A Information in the Financial Report – A Study of Market Reactions in Denmark

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Sønderby Jeppesen, Carsten; Madsen, Kasper

    2015-01-01

    The preparation of disclosures in the financial report constitutes a significant cost to most companies, but do the disclosures have information content to investors? This paper examines stock market reactions to the release of note disclosures and MD&A (management discussion and analysis......) information. The study is based on data from the Danish capital market in 2006-2009 because here it is largely possible to isolate the release of such information from other information in the financial report. The primary results suggest that for some companies, note disclosures and information in the MD...

  18. Controls Mitigating the Risk of Confidential Information Disclosure by Facebook: Essential Concern in Auditing Information Security

    Directory of Open Access Journals (Sweden)

    Ivan Ognyanov Kuyumdzhiev

    2014-08-01

    Full Text Available Facebook allows people to easily share information about themselves which in some cases could be classified as confidential or sensitive in the organisation they’re working for. In this paper we discuss the type of data stored by Facebook and the scope of the terms “confidential” and “sensitive data”. The intersection of these areas shows that there is high possibility for confidential data disclosure in organisations with none or ineffective security policy. This paper proposes a strategy for managing the risks of information leakage. We define five levels of controls against posting non-public data on Facebook - security policy, applications installed on employees’ workstations, specific router software or firmware, software in the cloud, Facebook itself. Advantages and disadvantages of every level are evaluated. As a result we propose developing of new control integrated in the social media.

  19. 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.

  20. The design of PoliDocs: a web information system for the disclosure of Dutch parliamentary publications

    NARCIS (Netherlands)

    Gielissen, T.; Marx, M.

    2009-01-01

    The development of PoliDocs.nl, a Web Information System for the disclosure of Dutch parliamentary publications, is an effort to improve the disclosure of parliamentary publications in The Netherlands. The data is distributed over three sources and is available through different Web Information

  1. 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.

  2. Research Project on the Design for the Optimum Disclosure System Volume 2: Sustainable Growth of Japanese Companies and the Direction of Non-financial Information Disclosure (Japanese)

    OpenAIRE

    KOKUBU Katsuhiko; SAKAUE Manabu; KOGA Chitoshi; KONISHI Noriyuki; HISAMOCHI Eiji; YAO Jun; SHIMADA Yoshinori

    2011-01-01

    For quite some time there has been a debate surrounding the issue requiring companies to disclose not only financial information but also non-financial information, as shown in recent efforts for enhanced business reporting (EBR). This discussion paper explores non-financial information in three aspects: social and environmental information, intellectual capital information, and risk information, and it also examines the extent and reasons for the disclosure of non-financial information. In a...

  3. Improper disclosure: tobacco packaging and emission labelling regulations.

    Science.gov (United States)

    Hammond, D; White, C M

    2012-07-01

    Cigarette packets in many countries display emission numbers such as tar. These numbers may be misleading as they do not represent the amount of toxins delivered to human smokers. This study examined how consumers interpret and understand numerical and descriptive emission information. A discrete choice study was conducted among adult smokers (n = 312) and non-smokers (n = 291) in Ontario, Canada. Participants viewed groups of cigarette packets with emission labels from the European Union (EU), Canada and Australia. Participants completed ratings on perceived tar delivery, health risks, and usefulness and understandability of the information. Participants were significantly more likely to believe that Canadian and EU packets with lower emission numbers would have lower tar delivery (92.2% and 89.9%, respectively) and lower health risks (89.5% and 82.9%, respectively) than packets with higher numbers. Approximately 74% of participants rated the numerical Canadian label as providing the most useful information; however, 62% also rated this label as most difficult to understand. Most participants rated the descriptive Australian label as easiest to understand. Labels featuring quantitative emission values are associated with false beliefs regarding lower tar delivery and health risks. Descriptive statements about emissions are easier to understand and associated with more accurate beliefs. Copyright © 2012 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

  4. 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...

  5. 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.

  6. 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.

  7. Intangibles Disclosure and Capital-Raising in Australia: An Analysis of Information Intensity

    OpenAIRE

    Hazianti Abdul Halim; Hartini Jaafar

    2012-01-01

    After the adoption of AASB 138 in 2005, it is argued that information on intangibles is less visible in Australian companies' financial reports. In view of this limitation, this study examines the nature, extent and intensity of intangibles disclosure by listed companies in Australia. We establish, explore and demonstrate the concept of information intensity which indicates the strength of intangibles information presented by firms. We analyse the narrative sections in annual reports and pros...

  8. Information disclosure in clinical informed consent: "reasonable" patient's perception of norm in high-context communication culture.

    Science.gov (United States)

    Hammami, Muhammad M; Al-Jawarneh, Yussuf; Hammami, Muhammad B; Al Qadire, Mohammad

    2014-01-10

    The current doctrine of informed consent for clinical care has been developed in cultures characterized by low-context communication and monitoring-style coping. There are scarce empirical data on patients' norm perception of information disclosure in other cultures. We surveyed 470 adults who were planning to undergo or had recently undergone a written informed consent-requiring procedure in a tertiary healthcare hospital in Saudi Arabia. Perceptions of norm and current practice were explored using a 5-point Likert scale (1 = strongly agree with disclosure) and 30 information items in 7 domains: practitioners' details, benefits, risks, complications' management, available alternatives, procedure's description, and post-procedure's issues. Respondents' mean (SD) age was 38.4 (12.5); 50.2% were males, 57.2% had ≥ college education, and 37.9% had undergone a procedure. According to norm perception, strongly agree/agree responses ranged from 98.0% (major benefits) to 50.5% (assistant/trainee's name). Overall, items related to benefits and post-procedure's issues were ranked better (more agreeable) than items related to risks and available alternatives. Ranking scores were better in post-procedure respondents for 4 (13.3%) items (p s name) to 13.9% (lead practitioner's training place), ranking scores were worse for all items compared to norm perception (p norm, 2) the focus of the desired information is closer to benefits and post-procedure's issues than risks and available alternatives, 3) male, post-procedure, and older patients are in favor of more information disclosure, 4) male, older, and more educated patients may be particularly dissatisfied with current information disclosure. The focus and extent of information disclosure for clinical informed consent may need to be adjusted if a "reasonable" patient's standard is to be met.

  9. [The relationship between self-esteem and self-disclosure of negative information].

    Science.gov (United States)

    Katayama, M

    1996-12-01

    Although self-disclosure after a negative experience may be good for our adjustment, we also feel hesitant to do so. This study investigated the relationship between self-esteem and hesitancy to disclose negative information about one's self. One hundred and fifty-five undergraduates imagined self-disclosure to a friend of high or low intimacy. They then answered a questionnaire concerning hesitancy to self-disclose negative information to friends, as well as expected negative consequences of such self-disclosure. Main results were: (1) Low intimacy strongly affected the hesitancy. (2) Factor analysis of the negative consequences found three factors: interpersonal and intra-personal negative-effect, and no positive expectation. (3) Hesitancy of high self-esteem students was most affected by the interpersonal factor. Impression management may be the reason. (4) On the other hand, low students tended to feel hurt after negative self-disclosure. Theirs was affected by the intra-personal and no positive expectation factors. Defensiveness may be the reason. The results were discussed from the viewpoint of adjustment when people have had a negative experience.

  10. Voluntary Disclosure of Private Information and Unraveling in the Market for Lemons: An Experiment

    Directory of Open Access Journals (Sweden)

    Volker Benndorf

    2018-05-01

    Full Text Available We experimentally analyze a lemons market with a labor-market framing. Sellers are referred to as “workers” and have the possibility to provide “employers” with costly but credible information about their “productivity”. Economic theory suggests that in this setup, unraveling takes place and a number of different types are correctly identified in equilibrium. While we do observe a substantial degree of information disclosure, we also find that unraveling is typically not as complete as predicted by economic theory. The behavior of both workers and employers impedes unraveling in that there is too little disclosure. Workers are generally reluctant to disclose their private information, and employers enforce this behavior by bidding less competitively if workers reveal compared to the case where they conceal information.

  11. 29 CFR 500.76 - Disclosure of information.

    Science.gov (United States)

    2010-07-01

    ... (including piece rates) to be paid; (3) The crops and kinds of activities on which the worker may be employed... which employs any seasonal agricultural worker shall post (and maintain) at the place of employment in a... Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS MIGRANT AND...

  12. 78 FR 77119 - Proposed Information Collection Request; Comment Request; Regulation of Fuels and Fuel Additives...

    Science.gov (United States)

    2013-12-20

    ... Collection Request; Comment Request; Regulation of Fuels and Fuel Additives: 2011 Renewable Fuel Standards... collection request (ICR), ``Regulation of Fuels and Fuel Additives: 2011 Renewable Fuel Standards--Petition... whose disclosure is restricted by statute. FOR FURTHER INFORMATION CONTACT: Geanetta Heard, Fuels...

  13. 29 CFR 2703.1 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Cross-reference to employee ethical conduct standards and...-reference to employee ethical conduct standards and financial disclosure regulations. Members and employees... of Ethical Conduct at 5 CFR part 2635; the Commission's regulations at 5 CFR part 8401, which...

  14. 12 CFR 264.101 - Cross-reference to employees' ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Cross-reference to employees' ethical conduct... § 264.101 Cross-reference to employees' ethical conduct standards and financial disclosure regulations... branch-wide standards of ethical conduct at 5 CFR part 2635 and the Board's regulation at 5 CFR part 6801...

  15. 29 CFR 0.735-1 - Cross-references to employee ethical conduct standards, financial disclosure regulations and...

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Cross-references to employee ethical conduct standards, financial disclosure regulations and other ethics regulations. 0.735-1 Section 0.735-1 Labor Office of the Secretary of Labor ETHICS AND CONDUCT OF DEPARTMENT OF LABOR EMPLOYEES Standards of Conduct for Current...

  16. Money makes you reveal more: Consequences of monetary cues on preferential disclosure of personal information

    Directory of Open Access Journals (Sweden)

    Sumitava eMukherjee

    2013-11-01

    Full Text Available With continuous growth in information aggregation and dissemination, studies on privacy preferences are important to understand what makes people reveal information about them. Previous studies have demonstrated that short-term gains and possible monetary rewards make people risk disclosing information. Given the malleability of privacy preferences and the ubiquitous monetary cues in daily lives, we measured the contextual effect of reminding people about money on their privacy disclosure preferences. In experiment 1, we found that priming money increased willingness to disclose their personal information that could be shared with an online shopping website. Beyond stated willingness, experiment 2 tested whether priming money increases propensity for actually giving out personal information. Across both experiments, we found that priming money increases both the reported willingness and the actual disclosure of personal information. Our results imply that not only do short-term rewards make people trade-off personal security and privacy, but also mere exposure to money increases self-disclosure.

  17. Potential Threats of Information Disclosure in Social Media: a Systematic Literature Review

    Directory of Open Access Journals (Sweden)

    Budi Yulianto

    2016-09-01

    Full Text Available Along with the growth of social media, a variety of potential threats to users is also increasing. These kinds of threats often occur because the users accidentally or unknowingly disclose their information or identity on social media. Threats resulted from the disclosure of information are needed to be known so that the users can understand the risks that arise and take precautions. This research was aimed to summarize the potential threats arising from the information disclosure in social media. The research method used was a systematic literature review to explore and summarize the literatures that discuss the specific topic. The research results show that the potential threats are mostly social threats and identity theft. 

  18. Disclosure of Non-Financial Information: Relevant to Financial Analysts?

    OpenAIRE

    ORENS, Raf; LYBAERT, Nadine

    2013-01-01

    The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms' financial performance and value. This literature review aims to report extant literature findings on the use of corporate non-financial information by sell-side financial analysts, the information intermediaries between corporate management and investors. Prior studies highlight that financial ana...

  19. 76 FR 60837 - Federal Acquisition Regulation; Information Collection; Contractor Business Ethics Compliance...

    Science.gov (United States)

    2011-09-30

    ...; Information Collection; Contractor Business Ethics Compliance Program and Disclosure Requirements AGENCIES... concerning contractor business ethics compliance program and disclosure requirements. Public comments are... Collection 9000- 0164, Contractor Business Ethics Compliance Program and Disclosure Requirements, by any of...

  20. Information, Interests, and Environmental Regulation

    DEFF Research Database (Denmark)

    Winter, Søren; May, Peter J.

    2002-01-01

    This study contributes to the understanding of informational approaches to bringing about compliance with environmental regulations with particular attention to differences in the influence of information provided by different information sources. Based on theorizing from a combination of informa......This study contributes to the understanding of informational approaches to bringing about compliance with environmental regulations with particular attention to differences in the influence of information provided by different information sources. Based on theorizing from a combination...... of information processing and interest group literatures, we develop hypotheses about regulatees' reliance upon and the influence of different sources of information. We test these hypotheses for Danish farmers’ compliance with agro-environmental rules. Our findings show that information plays a role in bringing...

  1. 7 CFR 900.210 - Disclosures of information.

    Science.gov (United States)

    2010-01-01

    ... published in the form of general statistical studies or data in which the identity of the person furnishing... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... person pursuant to the provisions of any marketing agreement or marketing order, shall be kept...

  2. 22 CFR 126.10 - Disclosure of information.

    Science.gov (United States)

    2010-04-01

    ....10 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS GENERAL POLICIES... Trade Controls. (b) Determinations required by law. Section 38(e) of the Arms Export Control Act (22 U.S... contrary to the national interest. Registration with the Directorate of Defense Trade Controls is required...

  3. Collection, Use, Disclosure and Protection of Personal Information ...

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

    whoskin

    addresses, personal and/or work email addresses, personal and/or work or cell telephone numbers); and. • language testing and language assessment results. How Do We Use Your Personal Information? We use the personal information you provide exclusively for the purposes of processing, screening, assessing ...

  4. 76 FR 82315 - Agency Information Collection Activities: Prior Disclosure

    Science.gov (United States)

    2011-12-30

    ...: Extension (without change). Affected Public: Businesses. Estimated Number of Respondents: 3,500. Estimated... collection be extended with no change to the burden hours or to the information collected. This document is... appropriate automated, electronic, mechanical, or other technological techniques or other forms of information...

  5. 76 FR 66741 - Agency Information Collection Activities: Prior Disclosure

    Science.gov (United States)

    2011-10-27

    ... forms of information technology; and (e) the annual cost burden to respondents or record keepers from... Responses: 3,500. Estimated Time per Response: 1 hour. Estimated Total Annual Burden Hours: 3,500. Dated...

  6. Global data breaches responsible for the disclosure of personal information

    CSIR Research Space (South Africa)

    Botha, Johannes G

    2017-06-01

    Full Text Available , which occurred in 2012 already, revealed more than 68m user’s credentials (IdentityForce 2016). The Municipal Transportation Agency of San Francisco was infected with malware in November 2016. This attack caused the systems to lock down, allowing... potentially lead to identity theft and other related crimes. PII can include an individual’s government issued identification; contact information; birth date and place; online account information; medical, employment or financial records; biometric...

  7. Disclosure of personal medical information: differences among parents and affected adults for genetic and nongenetic conditions.

    Science.gov (United States)

    Johnson, Summer; Kass, Nancy E; Natowicz, Marvin

    2005-01-01

    Protecting the confidentiality of medical information has been an issue of great interest in the fields of bioethics, public policy, and law. Few empirical studies have addressed patient experiences and attitudes toward disclosure of private medical information in multiple contexts such as health insurance, employment, and the family. Furthermore, it is unclear whether differences exist in experiences and attitudes about privacy between those living with a serious medical condition versus those who have a child with a medical condition. The study sought to determine whether attitudes and experiences related to medical privacy and confidentiality differ between affected adults and parents of affected children. Interviews were conducted with 296 adults and parents of children with sickle cell disease (SCD), cystic fibrosis (CF), or diabetes mellitus (DM). This cross-sectional study collected data regarding their experiences, attitudes, and beliefs concerning medical privacy and confidentiality. Multinomial logistic regression analysis was conducted on quantitative data. Qualitative analysis was conducted on data from open-ended response items. Parents disclose their child's diagnosis to others more often than affected adults disclose their own disease status. Parents are less likely than affected adults to regret their disclosure, to hope others do not find out, to have been pressured to share information, and to be asked about their disease by employers. Affected adults express greater concern about disclosure, a greater prevalence and greater fear of discrimination, and experience greater pressure from family members to disclose. Clinicians and researchers working with these populations should consider these differences in privacy and disclosure. Further study is necessary to examine the implications of these differences in attitudes and experiences concerning insurance, employment, and social interactions among persons with these conditions.

  8. 76 FR 45371 - Disclosure of Records and Information

    Science.gov (United States)

    2011-07-28

    ... Vol. 76 Thursday, No. 145 July 28, 2011 Part III Bureau of Consumer Financial Protection 12 CFR... AGENCY: Bureau of Consumer Financial Protection. ACTION: Interim final rule with request for public... the Bureau of Consumer Financial Protection, under the Freedom of Information Act, the Privacy Act of...

  9. The Impact of Disclosure of Nutrition Information on Consumers' Behavioral Intention in Korea.

    Science.gov (United States)

    Choi, Jinkyung

    2015-01-01

    To investigate the effect of nutritional information disclosure on consumers' nutritional perception, attitude, and behavioral intention to purchase the food item. Questionnaires were distributed measuring nutritional perception, attitude, and behavioral intention with different nutritional information about the food (no information, calories only, and six nutritional content information items: food weight(g), calories(kcal), protein(g), sugar(g), sodium(g), and saturated fat(g)). Food items shown to the respondents were hamburgers and bibimbap. Descriptive analysis, analysis of variance, and multiple regression were used in order to examine the effects of nutritional information levels and different food items on consumers' behavioral intentions. Nutritional perception, food attitude, and food choice intention were all affected by levels of nutritional information and different food items. Also, food attitude was a predictor of food choice behavioral intention and was affected by different food items as well. However, results of the study found that objective and subjective knowledge of individuals are not related to their nutritional perception, attitude, and behavioral intention. Results of this study would help restaurant managers to prepare for consumers' demand on disclosure of nutritional information and adjust their menu ingredients for consumers' healthy food inquiries in order to respond to consumers' interests in nutritional information and ensure consumers satisfaction with the perceived nutritional value of food.

  10. 15 CFR 0.735-2 - Cross-references to ethical conduct, financial disclosure, and other applicable regulations.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Cross-references to ethical conduct... Cross-references to ethical conduct, financial disclosure, and other applicable regulations. Employees of the Department of Commerce should refer to the executive branch-wide Standards of Ethical Conduct...

  11. 5 CFR 1900.100 - Cross-references to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Cross-references to employee ethical... ethical conduct standards and financial disclosure regulations. Officers and employees of the Appalachian Regional Commission Federal Staff are subject to the Standards of Ethical Conduct for Employees of the...

  12. 13 CFR 105.101 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... ethical conduct standards and financial disclosure regulations. 105.101 Section 105.101 Business Credit... RESPONSIBILITIES Standards of Conduct § 105.101 Cross-reference to employee ethical conduct standards and financial... to the Standards of Ethical Conduct for Employees of the Executive Branch at 5 CFR part 2635 and the...

  13. 12 CFR 336.1 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Cross-reference to employee ethical conduct... and Conduct § 336.1 Cross-reference to employee ethical conduct standards and financial disclosure... Branch-wide Standards of Ethical Conduct at 5 CFR part 2635, the Corporation regulation at 5 CFR part...

  14. 12 CFR 601.100 - Cross-references to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Cross-references to employee ethical conduct... employee ethical conduct standards and financial disclosure regulations. Board members, officers, and other employees of the Farm Credit Administration are subject to the Standards of Ethical Conduct for Employees of...

  15. 29 CFR 1600.101 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Cross-reference to employee ethical conduct standards and... to employee ethical conduct standards and financial disclosure regulations. Employees of the Equal Employment Opportunity Commission (EEOC) are subject to the executive branch-wide Standards of Ethical...

  16. 43 CFR 20.101 - Cross-references to ethical conduct, financial disclosure and other applicable regulations.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Cross-references to ethical conduct... Cross-references to ethical conduct, financial disclosure and other applicable regulations. In addition... Standards of Ethical Conduct for Employees of the Executive Branch, at 5 CFR part 2635; the Department's...

  17. 49 CFR 1019.1 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Cross-reference to employee ethical conduct... Cross-reference to employee ethical conduct standards and financial disclosure regulations. Members and employees of the Surface Transportation Board also should refer to the executive branch Standards of Ethical...

  18. 5 CFR 1633.1 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Cross-reference to employee ethical... ethical conduct standards and financial disclosure regulations. Employees of the Federal Retirement Thrift Investment Board (Board) are subject to the executive branch-wide Standards of Ethical conduct at 5 CFR part...

  19. 39 CFR 3000.735-101 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Cross-reference to employee ethical conduct... employee ethical conduct standards and financial disclosure regulations. Employees of the Postal Regulatory Commission (Commission) are subject and should refer to the executive branch-wide Standards of Ethical...

  20. 5 CFR 1300.1 - Cross-reference to employees ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Cross-reference to employees ethical conduct standards and financial disclosure regulations. 1300.1 Section 1300.1 Administrative Personnel OFFICE OF MANAGEMENT AND BUDGET ADMINISTRATIVE PROCEDURES STANDARDS OF CONDUCT § 1300.1 Cross-reference...

  1. 12 CFR 400.101 - Cross-reference to employee financial disclosure and ethical conduct standards regulations.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Cross-reference to employee financial disclosure and ethical conduct standards regulations. 400.101 Section 400.101 Banks and Banking EXPORT-IMPORT.... Employees of the Export-Import Bank of the United States (Bank) should refer to: (a) The executive branch...

  2. 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...

  3. Progress toward risk informed regulation

    International Nuclear Information System (INIS)

    Rogers, K.C.

    1997-01-01

    For the last several years, the NRC, with encouragement from the industry, has been moving in the direction of risk informed regulation. This is consistent with the regulatory principle of efficiency, formally adopted by the Nuclear Regulatory Commission in 1991, which requires that regulatory activities be consistent with the degree of risk reduction they achieve. Probabilistic risk analysis has become the tool of choice for selecting the best of several alternatives. Closely related to risk informed regulation is the development of performance based rules. Such rules focus on the end result to be achieved. They do not specify the process, but instead establish the goals to be reached and how the achievement of those goals is to be judged. The inspection and enforcement activity is based on whether or not the goals have been met. The author goes on to offer comments on the history of the development of this process and its probable development in the future. He also addresses some issues which must be resolved or at least acknowledged. The success of risk informed regulation ultimately depends on having sufficiently reliable data to allow quantification of regulatory alternatives in terms of relative risk. Perhaps the area of human reliability and organizational performance has the greatest potential for improvement in reactor safety. The ability to model human performance is significantly less developed that the ability to model mechanical or electrical systems. The move toward risk informed, performance based regulation provides an unusual, perhaps unique, opportunity to establish a more rational, more effective basis for regulation

  4. 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.

  5. VOLUNTARY DISCLOSURE OF CASH FLOWS INFORMATION AND COMPANY'S CHARACTERISTICS: EVIDENCE FROM THE CROATIAN CAPITAL MARKET

    Directory of Open Access Journals (Sweden)

    Željana Aljinović Barać

    2012-12-01

    Full Text Available This paper focuses on the voluntary disclosure of cash flows information of Croatian large companies whose shares are listed on the Zagreb Stock Exchange, with the aim to identify characteristics of companies that provide extensive disclosures. In order to conduct the research and test the likelihood that company publicly announces wealth of information about cash flows, three groups of company’s features are defined as variables: accounting data, capital market information and company’s qualitative characteristics. Verification of empirical evidence was provided through the sample of Croatian listed companies using logistic regression analysis. Obtained results indicate that despite the desire of the regulatory authorities that capital market investors receive all relevant information, companies voluntarily disclose information about cash flows very rarely. Those companies are young (i.e. their shares are listed on an organized securities market for a short time and profitable, with growing net income and growing cash flow from operating activities and usually use indirect method for operating cash flow report. The provision of features of Croatian companies that voluntary disclose cash flow information can be found as contribution of our research, because this topic in a cases of macro-oriented accounting system economies, i.e. bank oriented economies with emerging capital market is still unexplored.

  6. 48 CFR 1452.215-71 - Use and Disclosure of Proposal Information-Department of the Interior.

    Science.gov (United States)

    2010-10-01

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

  7. Using social media for community consultation and public disclosure in exception from informed consent trials.

    Science.gov (United States)

    Stephens, Shannon W; Williams, Carolyn; Gray, Randal; Kerby, Jeffrey D; Wang, Henry E; Bosarge, Patrick L

    2016-06-01

    The US Food and Drug Administration and the Department of Health and Human Services outline regulations allowing an exception from informed consent (EFIC) for research conducted in an emergency setting. Acute care clinical trials using EFIC must include community consultation and public disclosure (CC/PD) activities. We describe our experience using social media to facilitate the CC/PD process in two trauma resuscitation clinical trials. We conducted local CC/PD activities for two multicenter trauma clinical trials, Pragmatic, Randomized Optimal Platelet and Plasma Ratios (PROPPR) and Prehospital Tranexamic Acid Use for Traumatic Brain Injury (ROC-TXA). As part of the CC/PD process, we developed research study advertisements using the social media Web site Facebook. The Facebook advertisements directed users to a regional study Web site that contained trial information. We targeted the advertisements to specific demographic users, in specific geographic areas. We analyzed the data using descriptive statistics. During the study periods, the PROPPR Facebook advertisement was displayed 5,001,520 times (12 displays per target population) with 374 individuals selecting the advertisement. The ROC-TXA Facebook advertisement was displayed 3,806,448 times (8 per target population) with 790 individuals selecting the advertisement. Respondents to both Facebook advertisements were mostly male (52.6%), with the highest proportion between the ages 15 years and 24 years (28.2%). Collectively, 26.9% of individuals that clicked on the Facebook advertisement spent more than 3 minutes on the study Web site (3-49 minutes). Commonly accessed Web pages were "contact us" (PROPPR, 5.5%; ROC-TXA, 7.7%), "study-specific FAQs" (PROPPR, 2.4%; ROC-TXA, 6.7%), and "opt out of research" (PROPPR, 2.5%; ROC-TXA, 3.8%). Of 51 total individuals viewing the opt out of research information (PROPPR, 19; ROC-TXA, 32), time spent on that specific page was modest (PROPPR, 62 seconds; ROC-TXA, 55 seconds

  8. Utilizing Social Media for Community Consultation and Public Disclosure in Exception from Informed Consent Trials

    Science.gov (United States)

    Stephens, Shannon W.; Williams, Carolyn; Gray, Randal; Kerby, Jeffrey D.; Wang, Henry E.; Bosarge, Patrick L.

    2016-01-01

    Background The U.S. Food and Drug Administration and Department of Health and Human Services outline regulations allowing an Exception From Informed Consent (EFIC) for research conducted in an emergency settings. Acute care clinical trials utilizing EFIC must include community consultation and public disclosure (CC/PD) activities. We describe our experience using social media to facilitate the CC/PD process in two trauma resuscitation clinical trials. Methods We conducted local CC/PD activities for two multicenter trauma clinical trials, Pragmatic, Randomized Optimal Platelet and Plasma Ratios (PROPPR) and Prehospital Tranexamic Acid Use for Traumatic Brain Injury (ROC TXA). As part of the CC/PD process, we developed research study advertisements using the social media website Facebook. The Facebook advertisements directed users to a regional study website that contained trial information. We targeted the advertisements to specific demographic users, in specific geographic areas. We analyzed the data using descriptive statistics. Results During the study periods, the PROPPR Facebook advertisement was displayed 5,001,520 times, (12 displays per target population) with 374 individuals selected the advertisement. The ROC-TXA Facebook advertisement was displayed 3,806,448 times (8 per target population) with 790 individuals selecting the advertisement. Respondents to both Facebook advertisements were mostly male (52.6%), with the highest proportion between the ages 15-24 (28.2%). Collectively, 26.9% of individuals that clicked on the Facebook advertisement, spent > 3 minutes on the study website [3min – 49 min]. Commonly accessed webpages were “Contact Us” (PROPPR 5.5%, TXA 7.7%), “Study-specific FAQs” (PROPPR 2.4%), ROC-TXA 6.7%) and “Opt-Out of Research” (PROPPR 2.5%, ROC-TXA 3.8%). Of 51 total individuals viewing the opt-out of research information (PROPPR 19, ROC-TXA 32), Time spent on that specific page was modest (PROPPR 62 seconds, ROC-TXA 55

  9. 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

  10. 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.

  11. Political environment in the effect of the regional government financial performance on disclosure of financial information on website

    Directory of Open Access Journals (Sweden)

    Yustina Hiola

    2016-07-01

    Full Text Available This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS. The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.

  12. 14 CFR 193.5 - How may I submit safety or security information and have it protected from disclosure?

    Science.gov (United States)

    2010-01-01

    ... SUBMITTED INFORMATION § 193.5 How may I submit safety or security information and have it protected from... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false How may I submit safety or security information and have it protected from disclosure? 193.5 Section 193.5 Aeronautics and Space FEDERAL AVIATION...

  13. Does different information disclosure on placebo control affect blinding and trial outcomes? A case study of participant information leaflets of randomized placebo-controlled trials of acupuncture

    Directory of Open Access Journals (Sweden)

    Soyeon Cheon

    2018-01-01

    Full Text Available Abstract Background While full disclosure of information on placebo control in participant information leaflets (PILs in a clinical trial is ethically required during informed consent, there have been concerning voices such complete disclosures may increase unnecessary nocebo responses, breach double-blind designs, and/or affect direction of trial outcomes. Taking an example of acupuncture studies, we aimed to examine what participants are told about placebo controls in randomized, placebo-controlled trials, and how it may affect blinding and trial outcomes. Methods Authors of published randomized, placebo-controlled trials of acupuncture were identified from PubMed search and invited to provide PILs for their trials. The collected PILs were subjected to content analysis and categorized based on degree of information disclosure on placebo. Blinding index (BI as a chance-corrected measurement of blinding was calculated and its association with different information disclosure was examined. The impact of different information disclosure from PILs on primary outcomes was estimated using a random effects model. Results In 65 collected PILs, approximately 57% of trials fully informed the participants of placebo control, i.e. full disclosure, while the rest gave deceitful or no information on placebo, i.e. no disclosure. Placebo groups in the studies with no disclosure tended to make more opposite guesses on the type of received intervention than those with disclosure, which may reflect wishful thinking (BI −0.21 vs. −0.16; p = 0.38. In outcome analysis, studies with no disclosure significantly favored acupuncture than those with full disclosure (standardized mean difference − 0.43 vs. −0.12; p = 0.03, probably due to enhanced expectations. Conclusions How participants are told about placebos can be another potential factor that may influence participant blinding and study outcomes by possibly modulating patient expectation. As we

  14. An Assessment of Risk and Risk Management Information Disclosure of Companies Listed in Nasdaq OMX Baltic and Euronext Brussels

    Directory of Open Access Journals (Sweden)

    Dalia Kolmatsui

    2016-09-01

    Full Text Available The main goal of this paper is to discuss theoretically and to evaluate empirically the differences of risk and risk management information disclosure (RRMID among companies listed in Nasdaq OMX Baltic and Euronext Brussels and to determine factors influencing such differences. The authors use analysis and systemization of scientific literature, induction, content analysis and coding procedure for risk and risk management information disclosure assessment, as well as correlation and regression analyses. The results suggest that companies listed in Euronext Brussels disclose more risk and risk management (RRM information; RRM related disclosures are more qualitative, focused on past or present events and have a neutral meaning in both markets. Companies also disclose more information about risks themselves than about risk management. Finally, only companies’ size and presence of audit committee are significant factors influencing RRMID.

  15. 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

  16. 41 CFR 301-70.909 - What disclosure information must we give to anyone who flies on our Government aircraft?

    Science.gov (United States)

    2010-07-01

    ...-owned or operated conveyance for business purposes, you and your family are eligible to collect workers... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What disclosure... Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES...

  17. Explaining the Variation in Adoption Rates of the Information Content of Environmental Disclosure

    DEFF Research Database (Denmark)

    Fallan, Even

    2015-01-01

    of content, and whether innovation adoption theory might represent important factors of this decision-making process. Design/methodology/approach: - Actual adoption rates of 13 information content categories are computed using content analysis of annual reports for 62 listed companies. Each content category......Purpose: - Corporate management decides what types of environmental information content to disclose/adopt. It is explored whether internal context - decision-makers’ perception of characteristics of the information content - might predict the variation in adoption rates of different types...... is seen as an innovation the company decides to adopt or not. Interviews with management in several companies illustrate the decision process of disclosure, and help predict adoption rates. Predicted and actual adoption rates are compared. Findings: - Adoption rates vary considerably among the 13 types...

  18. 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

  19. Open disclosure: ethical, professional and legal obligations, and the way forward for regulation.

    Science.gov (United States)

    Finlay, Angus J F; Stewart, Cameron L; Parker, Malcolm

    2013-05-06

    Open disclosure (OD) after adverse health care events is the subject of a national standard that has been implemented in state health policy documents, and is included in the Medical Board of Australia's code of conduct for doctors. Nevertheless, doctors have been slow to embrace the practice of OD. There is a strong ethical case for implementing OD in the primary interests of patients, and additionally from a medicolegal risk management point of view. There are no statutory requirements in relation to OD, but common law judgments have imposed a duty of OD in tort and contract. There are a number of barriers to the better uptake and implementation of OD, including perceptions of legal risk, lack of education and training, reluctance to admit error, uncertainty concerning what and how much to disclose, and the variations in state and territory "apology laws". The implementation of OD could be improved by making apology laws consistent across jurisdictions, including providing "blanket" cover for admissions of fault; by preventing insurers voiding contracts when apologies are made, either through self-regulation or legislation; and by inserting OD obligations into different structures within the health system.

  20. 76 FR 62630 - Information Security Regulations

    Science.gov (United States)

    2011-10-11

    ... CENTRAL INTELLIGENCE AGENCY 32 CFR Part 1902 Information Security Regulations AGENCY: Central... information security regulations which have become outdated. The Executive Order upon which the regulations... CFR Part 1902 Information security regulations. PART 1902 [REMOVED AND RESERVED] Sec. 1902.13 [Removed...

  1. Ionising radiation risk disclosure: When should radiographers assume a duty to inform?

    Science.gov (United States)

    Younger, C W E; Douglas, C; Warren-Forward, H

    2018-05-01

    Autonomy is a fundamental patient right for ethical practice, and informed consent is the mechanism by which health care professionals ensure this right has been respected. The ethical notion of informed consent has evolved alongside legal developments. Under Australian law, a provider who fails to disclose risk may be found to be in breach of a duty of disclosure, potentially facing legal consequences if the patient experiences harm that is attributable to an undisclosed risk. These consequences may include the common law tort of negligence. Ionising radiation, in the form of a medical imaging examination, has the potential to cause harm. However, stochastic effects cannot be attributable to a specific ionising radiation event. What then is the role of the Australian medical imaging service provider in disclosing ionising radiation risk? The ethical and legal principles of informed consent, and the duty of information provision to the patient are investigated. These general principles are then applied to the specific and unusual case of ionising radiation, and what responsibilities apply to the medical imaging provider. Finally, the legal, professional and ethical duties of the radiographer to disclose information to their patients are investigated. Australian law is unclear as to whether a radiographer has a common law responsibility to disclose radiation risk. There is ambiguity as to whether stochastic ionising radiation risk could be considered a legal disclosure responsibility. While it is unlikely that not disclosing risk will have medicolegal consequences, doing so represents sound ethical practice. Copyright © 2017 The College of Radiographers. Published by Elsevier Ltd. All rights reserved.

  2. Cross-cultural differences in information disclosure evaluated through the EORTC questionnaires.

    Science.gov (United States)

    Arraras, Juan Ignacio; Greimel, Eva; Chie, Wei-Chu; Sezer, Orhan; Bergenmar, Mia; Costantini, Anna; Young, Teresa; Vlasic, Karin Kuljanic; Velikova, Galina

    2013-02-01

    Informational needs among cancer patients are similar, but the degree of information disclosure in different cultural areas varies. In this paper, we present the results of a cross-cultural study on information received. The EORTC information questionnaire, EORTC QLQ-INFO25, was administered during the treatment process. This questionnaire evaluates the information that patients report they have received. Cross-cultural differences in information have been evaluated using statistical tests such as Kruskall-Wallis and multivariate models with covariates to account for differences in clinical and demographic characteristics across areas. Four hundred and fifty-one patients from three cultural areas, North-Middle Europe, South Europe, and Taiwan, were included in the study. Significant differences among the three cultural areas appeared in eight QLQ-INFO25 dimensions: information about the disease; medical tests; places of care; written information; information on CD/tape/video; satisfaction; wish for more information; and information helpfulness. North-Middle Europe patients received more written information (mean = 67.2 (North) and 33.8 (South)) and South Europe patients received more information on different places of care (mean = 24.7 (North) and 35.0 (South)). Patients from North-Middle Europe and South Europe received more information than patients from Taiwan about the disease (mean = 57.9, 60.6, and 47.1, respectively) and medical tests (70.9, 70.4, and 54.5), showed more satisfaction (64.8, 70.2, and 35.0), and considered the information more helpful (71.9, 73.9, and 50.4). These results were confirmed when adjusting for age, education, and disease stage. There are cross-cultural differences in information received. Some of these differences are based on the characteristics of each culture. Copyright © 2011 John Wiley & Sons, Ltd.

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

    Science.gov (United States)

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

    2017-08-02

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

  4. 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

  5. Attitudes of Saudi medical students toward the disclosure of information on cancer in eastern Saudi Arabia

    Directory of Open Access Journals (Sweden)

    Ali M Al-Amri

    2011-01-01

    Full Text Available Objective: To assess the attitude of future physicians regarding the disclosure of diagnosis, prognosis, benefits, and adverse effects of therapeutic intervention if they happen to have cancer. It also examined the differences if any between regions or gender. Materials and Methods: A total of 332 medical students from University of Dammam, in the Eastern Province of the Kingdom of Saudi Arabia were surveyed using a self-administered questionnaire. The questionnaire consisted of nine questions on the attitudes to disclosure of information on cancer. This self-administered questionnaire was completed by the students in the presence of an investigator. Results: The vast majority of Saudi medical students stated that they would like to know about diagnosis of cancer (92.8% and only 7.2% wanted information withheld from them. Further, 67% of the males and 74.1% of the females wanted family members to know (P = 0.01, but one-third (33% did not want their family to know. Only 24.1% of the male and 21.1% of female students wanted their friends to know. In addition, -97% of the males and 98.8% of the females wanted to know the diagnosis, and 97% and 95.8% of females and males, respectively, would like to know the side effects of the therapy. Almost 95% of male and 93.4% of female students wanted to know the prognosis. Also, 98% of medical students from the Eastern Region would want the diagnosis of cancer to be disclosed compared to 73.6% of those from other regions (P = 0.01. There is no difference between the genders in attitudes toward the disclosure of the diagnosis, 94.6% and 92.2% (P = 0.38. Conclusions: There was a consensus among Saudi medical students on the knowledge of the benefits of treatment, adverse effects of therapy, and prognosis. Female students significantly more than males would like their families to be informed. Significantly more medical students from the Eastern Region than those from other regions would like the diagnosis of

  6. 76 FR 78126 - Disclosure Requirements for Depository Institutions Lacking Federal Deposit Insurance (Regulation I)

    Science.gov (United States)

    2011-12-16

    ..., Office of Regulations, at (202) 435-7700. SUPPLEMENTARY INFORMATION: I. Background The Federal Deposit... products or services or information otherwise promoting the institution; and (2) Small utilitarian items.... SUMMARY: Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act...

  7. 26 CFR 301.6103(n)-2T - Disclosure of return information in connection with written contracts among the IRS...

    Science.gov (United States)

    2010-04-01

    ... (temporary). 301.6103(n)-2T Section 301.6103(n)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Returns Returns and Records § 301.6103(n)-2T Disclosure of return information in connection with written...) General rule. (1) Pursuant to the provisions of sections 6103(n) and 7623 of the Internal Revenue Code and...

  8. 26 CFR 301.6103(n)-1 - Disclosure of returns and return information in connection with written contracts or agreements...

    Science.gov (United States)

    2010-04-01

    ... administration purposes. 301.6103(n)-1 Section 301.6103(n)-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6103(n)-1 Disclosure of returns and return information in... administration purposes. (a) General rule. (1) Pursuant to the provisions of section 6103(n) of the Internal...

  9. Information disclosure in clinical informed consent: “reasonable” patient’s perception of norm in high-context communication culture

    Science.gov (United States)

    2014-01-01

    Background The current doctrine of informed consent for clinical care has been developed in cultures characterized by low-context communication and monitoring-style coping. There are scarce empirical data on patients’ norm perception of information disclosure in other cultures. Methods We surveyed 470 adults who were planning to undergo or had recently undergone a written informed consent-requiring procedure in a tertiary healthcare hospital in Saudi Arabia. Perceptions of norm and current practice were explored using a 5-point Likert scale (1 = strongly agree with disclosure) and 30 information items in 7 domains: practitioners’ details, benefits, risks, complications’ management, available alternatives, procedure’s description, and post-procedure’s issues. Results Respondents’ mean (SD) age was 38.4 (12.5); 50.2% were males, 57.2% had ≥ college education, and 37.9% had undergone a procedure. According to norm perception, strongly agree/agree responses ranged from 98.0% (major benefits) to 50.5% (assistant/trainee’s name). Overall, items related to benefits and post-procedure’s issues were ranked better (more agreeable) than items related to risks and available alternatives. Ranking scores were better in post-procedure respondents for 4 (13.3%) items (p disclosure of procedure’s name) to 13.9% (lead practitioner’s training place), ranking scores were worse for all items compared to norm perception (p risks and available alternatives, 3) male, post-procedure, and older patients are in favor of more information disclosure, 4) male, older, and more educated patients may be particularly dissatisfied with current information disclosure. The focus and extent of information disclosure for clinical informed consent may need to be adjusted if a “reasonable” patient’s standard is to be met. PMID:24406055

  10. THE DISCLOSURE OF INFORMATION ON SUSTAINABLE DEVELOPMENT ON THE CORPORATE WEBSITE OF THE CERTIFIED PORTUGUESE ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Filipe Carvalho

    2018-03-01

    Full Text Available The Internet is a privileged means of communication towards Sustainable Development (SD, where information disclosed knows no borders. The aim of the study is to determine the nature of the content that is disclosed on the corporate website and the profile of the certified Portuguese organizations which disclose information on SD, that is, about Integrated Management Systems (IMS, Corporate Sustainability (CS and Corporate Social Responsibility (CSR. This research consists of an exploratory analysis of the institutional website of 422 organizations with certified management systems in quality (ISO 9001, environment (ISO 14001 and occupational health and safety (BS OHSAS 18001. The research was based on the content analysis method, which allowed quantifying the contents of the information disclosed on the website by category and subcategories of analysis. The content available on the website was quantified using the Information Disclosure Index (IDI. The certified Portuguese organizations with greater business volume (turnover and the public limited companies (PLC disclose more information on SD on their website than the others.

  11. 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...

  12. 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...

  13. Informal social reactions to college women's disclosure of intimate partner violence: associations with psychological and relational variables.

    Science.gov (United States)

    Edwards, Katie M; Dardis, Christina M; Sylaska, Kateryna M; Gidycz, Christine A

    2015-01-01

    This researchers assessed informal (e.g., friends, family) social reactions to college women's (N = 139) disclosure of intimate partner violence (IPV) within their current romantic relationships and associated psychological (i.e., posttraumatic stress symptoms [PTSS] and global psychological distress symptoms) and relational (i.e., intentions to leave the abusive relationship) variables. Women completed confidential surveys, which assessed current partner abuse, psychological and relational variables, and three types of social reactions from informal supports to disclosure of IPV: positive (e.g., believing, validating the victim), negative (e.g., disbelieving, blaming the victim), and leaving (i.e., being told to end the relationship) reactions. At the bivariate level, negative social reactions to women's disclosure were related to increases in global psychological distress, PTSS, and leaving intentions; positive social reactions to disclosure related only to increases in PTSS; and being told to leave the relationship related to increases in PTSS and leaving intentions. In the regression analyses, after controlling for abuse severity, negative social reactions were significantly related to global psychological distress and PTSS, and being told to leave significantly related to leaving intentions and PTSS. Mechanisms for these relationships and implications are discussed. © The Author(s) 2014.

  14. Can You See Me Now? Audience and Disclosure Regulation in Online Social Network Sites

    Science.gov (United States)

    Tufekci, Zeynep

    2008-01-01

    The prevailing paradigm in Internet privacy literature, treating privacy within a context merely of rights and violations, is inadequate for studying the Internet as a social realm. Following Goffman on self-presentation and Altman's theorizing of privacy as an optimization between competing pressures for disclosure and withdrawal, the author…

  15. Human capital information in management reports: An analysis of compliance with the characteristic of the relevance of disclosure

    Directory of Open Access Journals (Sweden)

    Ainhoa Saitua

    2015-06-01

    Full Text Available Purpose: The aim of this paper is to assess the compliance with the characteristic of the relevance of disclosure in Management Reports, particularly dealing with Human Capital (HC information.Design/methodology/approach: We codify all instances where narratives of IBEX-35 stock index companies over a five year period in Spain comply with the recommendations for a “high quality” Management Commentary (MC in terms of the relevance characteristic of the information disclosed (IASB, 2005.Findings: The analysis results show that a greater quantity of information about HC in terms of the number of pages devoted is not always indicative of higher quality in terms of relevance if we look for the application of IASB recommendations.Research limitations/implications: Further research could assess compliance with other qualitative characteristics required by other standards or guidances that were internationaly generaly accepted.Practical implications: Among the areas that require improvement in HC disclosures we highlight forward-looking information.Social implications: We propose that an internationally accepted agreement must be struck to unite all the efforts that are being made to improve narrative information in the MC section, and specifically with reference to HC.Originality/value: This work compiles the HC disclosures identified as best practices that may serve as a reference to other companies.

  16. 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. 78 FR 64389 - Policy To Encourage Trial Disclosure Programs; Information Collection

    Science.gov (United States)

    2013-10-29

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

  18. 26 CFR 301.6103(h)(2)-1 - Disclosure of returns and return information (including taxpayer return information) to and by...

    Science.gov (United States)

    2010-04-01

    ... administration. 301.6103(h)(2)-1 Section 301.6103(h)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Returns Returns and Records § 301.6103(h)(2)-1 Disclosure of returns and return information (including..., shall, to the extent provided by section 6103(h)(2) (A), (B), and (C) and subject to the requirements of...

  19. 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...

  20. Jordanian Physicians' Attitudes toward Disclosure of Cancer Information and Patient Participation in Treatment Decision-making.

    Science.gov (United States)

    Obeidat, Rana; Khrais, Huthaifah I

    2016-01-01

    This study aims to determine the attitude of Jordanian physicians toward disclosure of cancer information, comfort and use of different decision-making approaches, and treatment decision making. A descriptive, comparative research design was used. A convenience sample of 86 Jordanian medical and radiation oncologists and surgeons practicing mainly in oncology was recruited. A modified version of a structured questionnaire was used for data collection. The questionnaire is a valid measure of physicians' views of shared decision making. Almost 91% of all physicians indicated that the doctor should tell the patient and let him/her decide if the family should know of an early-stage cancer diagnosis. Physicians provide abundant information about the extent of the disease, the side effects and benefits of the treatment, and details of the treatment procedures. They also provided less information on the effects of treatment on the sexuality, mood, and family of the patient. Almost 48% of the participating physicians reported using shared decision making as their usual approach for treatment decision making, and 67% reported that they were comfortable with this approach. The main setting of clinical activity was the only factor associated with physicians' usual approach to medical decision making. Moreover, age, years of experience, and main setting of clinical activity were associated with physicians' comfort level with the shared approach. Although Jordanian physicians appreciate patient autonomy, self-determination, and right to information, paternalistic decision making and underuse of the shared decision-making approach persist. Strategies that target both healthcare providers and patients must be employed to promote shared decision making in the Jordanian healthcare system.

  1. Perceived Possibility of Disclosure and Ethical Decision Making in an Information Technology Context

    Directory of Open Access Journals (Sweden)

    A. Bolhari

    2017-04-01

    Full Text Available To date, substantial research studies have been conducted in the field of ethical decision making in many disciplines. However, ethical efforts in the context of information technology have been limited. In this research, a focus has been put on modeling ethical decision making in cyberspace with emphasis on business intelligence scenarios. The model is comprised of six exogenous and two endogenous constructs, among them seven were delicately selected from valid and empirically tested ethical models and the eighth one is developed by the authors. After pre-testing the model by experts, reliability, convergent and discriminant validities were approved. Data were collected from 188 IT personnel in the banking industry of Iran. Results revealed that the perceived importance of an IT ethical issue, ethical judgment, ethical obligation, perceived possibility of disclosure, ego strength, and locus of control directly impact ethical intention. However, no impact from law on ethical obligation and codes of ethics on ethical intention was observed. As shown, a higher possibility on acting unethically occurs when the person feels confident that his/her actions will go unnoticed.

  2. 78 FR 71558 - Insurance Cost Information Regulation

    Science.gov (United States)

    2013-11-29

    .... FOR FURTHER INFORMATION CONTACT: Deborah Mazyck, Office of International Policy, Fuel Economy and... Transportation prescribe regulations requiring passenger motor vehicle dealers to distribute to prospective... vehicle dealers to distribute this information to prospective buyers. The House of Representatives...

  3. Predicting adolescents' disclosure of personal information in exchange for commercial incentives: an application of an extended theory of planned behavior.

    Science.gov (United States)

    Heirman, Wannes; Walrave, Michel; Ponnet, Koen

    2013-02-01

    This study adopts a global theoretical framework to predict adolescents' disclosure of personal information in exchange for incentives offered by commercial Websites. The study postulates and tests the validity of a model based on the theory of planned behavior (TPB), including antecedent factors of attitude and perceived behavioral control (PBC). A survey was conducted among 1,042 respondents. Results from SEM analyses show that the hypothesized model fits the empirical data well. The model accounts for 61.9 percent of the variance in adolescents' intention to disclose and 43.7 percent of the variance in self-reported disclosure. Perceived social pressure exerted by significant others (subjective norm) is the most important TPB factor in predicting intention to disclose personal information in exchange for incentives. This finding suggests that in discussions of adolescents' information privacy, the importance of social factors outweighs the individually oriented TPB factors of attitude and PBC. Moreover, privacy concern and trust propensity are significant predictors of respondents' attitudes toward online disclosure in exchange for commercial incentives, whereas the frequency of Internet use significantly affects their level of PBC.

  4. Unauthorized Disclosure: Can Behavioral Indicators Help Predict Who Will Commit Unauthorized Disclosure of Classified National Security Information?

    Science.gov (United States)

    2015-06-01

    Katherine Herbig, Espionage by the Numbers: A Statistical Overview, accessed April 14, 2015, http://www.wright.edu/rsp/Security/Treason/Numbers.htm 5...submitted for top-secret clearances with “derogatory financial information.”43 The debt amount reviewed was $500 in delinquency for at least 120 days, which...Investigative Service’s (DIS) “ delinquent debt criteria with amount of delinquent debt” and Defense Central Index of Investigation’s (DCII) final

  5. Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia

    OpenAIRE

    Felisia Novita Sari; Dedhy Sulistiawan; Aurelia Carina Sutanto

    2015-01-01

    This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed i...

  6. The Truth behind Higher Education Disclosure Laws

    Science.gov (United States)

    Carey, Kevin; Kelly, Andrew P.

    2011-01-01

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

  7. HIPPA privacy regulations: practical information for physicians.

    Science.gov (United States)

    McMahon, E B; Lee-Huber, T

    2001-07-01

    After much debate and controversy, the Bush administration announced on April 12, 2001, that it would implement the Health Insurance Portability and Accountability Act (HIPAA) privacy regulations issued by the Clinton administration in December of 2000. The privacy regulations became effective on April 14, 2001. Although the regulations are considered final, the Secretary of the Department of Health and Human Services has the power to modify the regulations at any time during the first year of implementation. These regulations affect how a patient's health information is used and disclosed, as well as how patients are informed of their privacy rights. As "covered entities," physicians have until April 14, 2003, to comply fully with the HIPAA privacy regulations, which are more than 1,500 pages in length. This article presents a basic overview of the new and complex regulations and highlights practical information about physicians' compliance with the regulations. However, this summary of the HIPAA privacy regulations should not be construed as legal advice or an opinion on specific situations. Please consult an attorney concerning your compliance with HIPAA and the regulations promulgated thereunder.

  8. Priming states of mind can affect disclosure of threatening self-information: Effects of self-affirmation, mortality salience, and attachment orientations.

    Science.gov (United States)

    Davis, Deborah; Soref, Assaf; Villalobos, J Guillermo; Mikulincer, Mario

    2016-08-01

    Interviewers often face respondents reluctant to disclose sensitive, embarrassing or potentially damaging information. We explored effects of priming 5 states of mind on willingness to disclose: including 2 expected to facilitate disclosure (self-affirmation, attachment security), and 3 expected to inhibit disclosure (self-disaffirmation, attachment insecurity, mortality salience). Israeli Jewish participants completed a survey including a manipulation of 1 of these states of mind, followed by questions concerning hostile thoughts and behaviors toward the Israeli Arab outgroup, past minor criminal behaviors, and socially undesirable traits and behaviors. Self-affirmation led to more disclosures of all undesirable behaviors than neutral priming, whereas self-disaffirmation led to less disclosures. Mortality salience led to fewer disclosures of socially undesirable and criminal behaviors compared to neutral priming, but more disclosures of hostile thoughts and behaviors toward Israeli Arabs. Security priming facilitated disclosure of hostile attitudes toward Israeli Arabs. However, neither security nor insecurity priming had any other significant effects. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  9. 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...

  10. 75 FR 39914 - Proposed Information Collection; Comment Request; Conflict of Interest Disclosure for Nonfederal...

    Science.gov (United States)

    2010-07-13

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

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

    Science.gov (United States)

    2010-10-01

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

  12. €œWhere Does a Wise Man Hide a Leaf?”: Modernising the Laws of Disclosure in the Information Age

    OpenAIRE

    Wong, Denise

    2014-01-01

    Litigation practice has been significantly altered by the advent of electronically stored information in daily corporate life. It is argued that the laws of disclosure should be updated to recognise that technology-assisted document review via keyword searching is crucial in ensuring that the costs of litigation are well managed. In order to facilitate keyword searching, a new legal concept of accuracy in the selection of keywords should be introduced into the laws of disclosure. At the same ...

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

    Science.gov (United States)

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

    2017-01-01

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

  14. 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...

  15. 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...

  16. 75 FR 42825 - Agency Information Collection Activities: Proposed Information Collection; Comment Request

    Science.gov (United States)

    2010-07-22

    ... information collection covers the Board of Governors of the Federal Reserve System's (FRB) Regulations B, C, E... Disclosure Requirements--FRB Regulations B, E, M, Z, CC, and DD.'' DATES: Comments must be submitted on or...., Washington, DC 20219. SUPPLEMENTARY INFORMATION: Title: Record and Disclosure Requirements--FRB Regulations B...

  17. Digital Environmental Governance in China: Information Disclosure, Pollution Control, and Environmental Activism in the Yellow River Delta

    Directory of Open Access Journals (Sweden)

    Jiaxin Tan

    2017-10-01

    Full Text Available The Chinese water bureaucracy increasingly utilises information and communications technology (ICT in order to strengthen interaction with the population, which is severely affected by industrial pollution. Government webpages, mailboxes, and online interviews with officers have become prevalent tools for environmental governance, including information disclosure, and a virtual communication forum between the state and its citizens. The present study employs a mixed methods approach with a qualitative emphasis to explore the process of communication and interaction between government agencies and local residents in Dongying, Shandong Province. The results show that information disclosure of pollution data remains far from being transparent, despite the fact that the local government has implemented digital environmental governance, as encouraged by the central Chinese state. Internet technologies empower resource-poor environmental activists in Dongying to strengthen their social network and build communication with the authorities. The application of bureaucratic techniques, however, is key for them to enter the communication interface with government agencies in order to influence political decisions. Results suggest that local cadres tend to send mixed signals to activists and display wariness towards them. They also tend to take preventive measures to keep the situation under control when environmental disputes arise. The proposed communication interface approach sheds a clearer light on the complexity among the emergent ICTs, environmental activism, and digital governance.

  18. Development of the Informing Relatives Inventory (IRI): Assessing Index Patients' Knowledge, Motivation and Self-Efficacy Regarding the Disclosure of Hereditary Cancer Risk Information to Relatives.

    Science.gov (United States)

    de Geus, Eveline; Aalfs, Cora M; Menko, Fred H; Sijmons, Rolf H; Verdam, Mathilde G E; de Haes, Hanneke C J M; Smets, Ellen M A

    2015-08-01

    Despite the use of genetic services, counselees do not always share hereditary cancer information with at-risk relatives. Reasons for not informing relatives may be categorized as a lack of: knowledge, motivation, and/or self-efficacy. This study aims to develop and test the psychometric properties of the Informing Relatives Inventory, a battery of instruments that intend to measure counselees' knowledge, motivation, and self-efficacy regarding the disclosure of hereditary cancer risk information to at-risk relatives. Guided by the proposed conceptual framework, existing instruments were selected and new instruments were developed. We tested the instruments' acceptability, dimensionality, reliability, and criterion-related validity in consecutive index patients visiting the Clinical Genetics department with questions regarding hereditary breast and/or ovarian cancer or colon cancer. Data of 211 index patients were included (response rate = 62%). The Informing Relatives Inventory (IRI) assesses three barriers in disclosure representing seven domains. Instruments assessing index patients' (positive) motivation and self-efficacy were acceptable and reliable and suggested good criterion-related validity. Psychometric properties of instruments assessing index patients knowledge were disputable. These items were moderately accepted by index patients and the criterion-related validity was weaker. This study presents a first conceptual framework and associated inventory (IRI) that improves insight into index patients' barriers regarding the disclosure of genetic cancer information to at-risk relatives. Instruments assessing (positive) motivation and self-efficacy proved to be reliable measurements. Measuring index patients knowledge appeared to be more challenging. Further research is necessary to ensure IRI's dimensionality and sensitivity to change.

  19. 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...

  20. 17 CFR 240.15g-3 - Broker or dealer disclosure of quotations and other information relating to the penny stock market.

    Science.gov (United States)

    2010-04-01

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

  1. 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....

  2. 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.

  3. 78 FR 79285 - Home Mortgage Disclosure (Regulation C): Adjustment to Asset-Size Exemption Threshold

    Science.gov (United States)

    2013-12-30

    ... for Urban Wage Earners and Clerical Workers (CPI-W). The exemption threshold is adjusted to increase... of $1 million dollars. The definition of ``financial institution'' in Regulation C provides that the... good cause found and published with the rule. 5 U.S.C. 553(d). At a minimum, the Bureau believes the...

  4. 48 CFR 3.104-4 - Disclosure, protection, and marking of contractor bid or proposal information and source...

    Science.gov (United States)

    2010-10-01

    ... otherwise authorized by law or regulation. Any release containing contractor bid or proposal information or..., and marking of contractor bid or proposal information and source selection information. 3.104-4... marking of contractor bid or proposal information and source selection information. (a) Except as...

  5. 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...

  6. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Science.gov (United States)

    2010-04-01

    ... related activities. 301.6103(j)(1)-1 Section 301.6103(j)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6103(j)(1)-1 Disclosures of return information reflected on... related activities. (a) General rule. Pursuant to the provisions of section 6103(j)(1) of the Internal...

  7. It’s Not About the Risks, I’m just Used to Doing It: Disclosure of Personal Information on Facebook Among Adolescent Dutch Users

    NARCIS (Netherlands)

    Beldad, Ardion Daroca; Koehorst, Ruud; Meiselwitz, Gabriele

    2015-01-01

    A paper-based survey was conducted with 560 students of a high school in the eastern part of the Netherlands to determine the factors influencing their personal information disclosure behavior on Facebook. Results of the path analysis reveal that habits and perceived control strongly predict

  8. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Science.gov (United States)

    2010-04-01

    ... relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... Disclosure of returns and return information relating to payment of tax by credit card and debit card... processing credit card and debit card transactions to effectuate payment of tax as authorized by § 301.6311-2...

  9. Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia

    Directory of Open Access Journals (Sweden)

    Felisia Novita Sari

    2015-05-01

    Full Text Available This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE, and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed investors. Using Indonesian data, this study analyzes two year before and after 2011, an implementation year. This research gives evidence that IFRS adoption is able to decrease information asymmetry. Disclosure of appraiser services is also able to decrease information asymmetry, however, fair value information of PPE is not an important determinant of information asymmetry. Other results present that share prices, share turnover, and firm size can affect information asymmetry. By knowing the factors affecting information asymmetry, information asymmetry problem could be minimized. This study concludes that IFRS implementation and disclosure of appraiser services affect information asymmetry.

  10. "Did I Just Share Too Much Information?" Results of a National Survey on Faculty Self-Disclosure

    Science.gov (United States)

    Simpson, Kevin

    2009-01-01

    How widespread is the use of personal self-disclosure by faculty in the college classroom? Employing a national survey of teaching faculty within liberal arts schools and smaller colleges and universities, the incidence of self-reported faculty self-disclosure was investigated. Teachers (n = 430) provided responses reflecting the content and…

  11. How Much is Location Information Worth? A Competitive Analysis of the Online Traveling Salesman Problem with Two Disclosure Dates

    NARCIS (Netherlands)

    F.J. Srour (Jordan); R.A. Zuidwijk (Rob)

    2008-01-01

    textabstractIn this paper we derive the worst-case ratio of an online algorithm for the Traveling Salesman Problem (TSP) with two disclosure dates. This problem, a variant of the online TSP with release dates, is characterized by the disclosure of a job’s location at one point in time followed by

  12. Information Processing in Auto-regulated Systems

    Directory of Open Access Journals (Sweden)

    Karl Javorszky

    2003-06-01

    Full Text Available Abstract: We present a model of information processing which is based on two concurrent ways of describing the world, where a description in one of the languages limits the possibilities for realisations in the other language. The two describing dimensions appear in our common sense as dichotomies of perspectives: subjective - objective; diversity - similarity; individual - collective. We abstract from the subjective connotations and treat the test theoretical case of an interval on which several concurrent categories can be introduced. We investigate multidimensional partitions as potential carriers of information and compare their efficiency to that of sequenced carriers. We regard the same assembly once as a contemporary collection, once as a longitudinal sequence and find promising inroads towards understanding information processing by auto-regulated systems. Information is understood to point out that what is the case from among alternatives, which could be the case. We have translated these ideas into logical operations on the set of natural numbers and have found two equivalence points on N where matches between sequential and commutative ways of presenting a state of the world can agree in a stable fashion: a flip-flop mechanism is envisioned. By following this new approach, a mathematical treatment of some poignant biomathematical problems is allowed. Also, the concepts presented in this treatise may well have relevance and applications within the information processing and the theory of language fields.

  13. 28 CFR 2.37 - Disclosure of information concerning parolees; Statement of policy.

    Science.gov (United States)

    2010-07-01

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

  14. 48 CFR 30.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Disclosure requirements. 30.202 Section 30.202 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 30.202 Disclosure...

  15. 12 CFR 18.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

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

  16. 26 CFR 301.6103(j)(1)-1T - Disclosures of return information reflected on returns to officers and employees of the...

    Science.gov (United States)

    2010-04-01

    ... related activities (temporary). 301.6103(j)(1)-1T Section 301.6103(j)(1)-1T Internal Revenue INTERNAL... ADMINISTRATION Information and Returns Returns and Records § 301.6103(j)(1)-1T Disclosures of return information... § 301.6103(j)(1)-1(a) through (b)(3)(xxiv). (xxv) From Form 6765 (when filed with corporation income tax...

  17. A Graph is Worth a Thousand Words: How Overconfidence and Graphical Disclosure of Numerical Information Influence Financial Analysts Accuracy on Decision Making.

    Directory of Open Access Journals (Sweden)

    Ricardo Lopes Cardoso

    Full Text Available Previous researches support that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Moreover, literature shows that different types of graphical information can help or harm the accuracy on decision making of accountants and financial analysts. We conducted a 4×2 mixed-design experiment to examine the effects of numerical information disclosure on financial analysts' accuracy, and investigated the role of overconfidence in decision making. Results show that compared to text, column graph enhanced accuracy on decision making, followed by line graphs. No difference was found between table and textual disclosure. Overconfidence harmed accuracy, and both genders behaved overconfidently. Additionally, the type of disclosure (text, table, line graph and column graph did not affect the overconfidence of individuals, providing evidence that overconfidence is a personal trait. This study makes three contributions. First, it provides evidence from a larger sample size (295 of financial analysts instead of a smaller sample size of students that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Second, it uses the text as a baseline comparison to test how different ways of information disclosure (line and column graphs, and tables can enhance understandability of information. Third, it brings an internal factor to this process: overconfidence, a personal trait that harms the decision-making process of individuals. At the end of this paper several research paths are highlighted to further study the effect of internal factors (personal traits on financial analysts' accuracy on decision making regarding numerical information presented in a graphical form. In addition, we offer suggestions concerning some practical implications for professional accountants, auditors, financial analysts and standard setters.

  18. A Graph is Worth a Thousand Words: How Overconfidence and Graphical Disclosure of Numerical Information Influence Financial Analysts Accuracy on Decision Making.

    Science.gov (United States)

    Cardoso, Ricardo Lopes; Leite, Rodrigo Oliveira; de Aquino, André Carlos Busanelli

    2016-01-01

    Previous researches support that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Moreover, literature shows that different types of graphical information can help or harm the accuracy on decision making of accountants and financial analysts. We conducted a 4×2 mixed-design experiment to examine the effects of numerical information disclosure on financial analysts' accuracy, and investigated the role of overconfidence in decision making. Results show that compared to text, column graph enhanced accuracy on decision making, followed by line graphs. No difference was found between table and textual disclosure. Overconfidence harmed accuracy, and both genders behaved overconfidently. Additionally, the type of disclosure (text, table, line graph and column graph) did not affect the overconfidence of individuals, providing evidence that overconfidence is a personal trait. This study makes three contributions. First, it provides evidence from a larger sample size (295) of financial analysts instead of a smaller sample size of students that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Second, it uses the text as a baseline comparison to test how different ways of information disclosure (line and column graphs, and tables) can enhance understandability of information. Third, it brings an internal factor to this process: overconfidence, a personal trait that harms the decision-making process of individuals. At the end of this paper several research paths are highlighted to further study the effect of internal factors (personal traits) on financial analysts' accuracy on decision making regarding numerical information presented in a graphical form. In addition, we offer suggestions concerning some practical implications for professional accountants, auditors, financial analysts and standard setters.

  19. 75 FR 28070 - Comment Request for Information Collection: “Confidentiality & Disclosure of State Unemployment...

    Science.gov (United States)

    2010-05-19

    ... State Unemployment Compensation Information Final Rule and State Income and Eligibility Verification... Unemployment Compensation Information final rule and State Income and Eligibility Verification System (IEVS... and Training Administration, Office of Unemployment Insurance, 200 Constitution Avenue, NW., Room...

  20. 77 FR 76400 - Disclosure or Use of Information by Preparers of Returns

    Science.gov (United States)

    2012-12-28

    ... for solicitation of tax return preparation business. (o) Producing statistical information in... A's tax return preparation business. The statistical compilation included an aggregate figure... information related to lists for solicitation of tax return [[Page 76401

  1. 19 CFR 207.7 - Limited disclosure of certain business proprietary information under administrative protective...

    Science.gov (United States)

    2010-04-01

    ... corresponding information about a competitor (pricing, product design, etc.). (4) Forms and determinations. (i... information pursuant to this paragraph, the authorized applicant need not file a new application in the final...

  2. 76 FR 19285 - Request for Information Regarding Electronic Disclosure by Employee Benefit Plans

    Science.gov (United States)

    2011-04-07

    ... name, address, or other contact information) or confidential business information that you do not want... computing devices; and social networking (e.g., LinkedIn, Facebook, and Twitter). At least some evidence...

  3. 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...

  4. Communication About Prognosis With Adolescent and Young Adult Patients With Cancer: Information Needs, Prognostic Awareness, and Outcomes of Disclosure.

    Science.gov (United States)

    Mack, Jennifer W; Fasciano, Karen M; Block, Susan D

    2018-04-23

    Purpose Communication about prognosis affects decisions patients and family members make about cancer care, and most patients say they want to know about their chances of cure. We sought to evaluate experiences with prognosis communication among adolescents and young adults (AYAs) with cancer. Patients and Methods We surveyed 203 AYAs with cancer age 15 to 29 years (response rate, 74%) treated at Dana-Farber Cancer Institute and their oncologists. Patients were approached within 6 weeks of diagnosis and asked to report on their prognosis communication preferences and experiences, their beliefs about likelihood of cure, and psychosocial outcomes of communication, such as trust (using an item from the Trust in Physician Scale), peace of mind (using select items from the Functional Assessment of Chronic Illness Therapy-Spiritual Well-Being Scale), and anxiety and depression (using the Hospital Anxiety and Depression Scale). Oncologists were asked to report the patient's likelihood of cure. Results Most patients (83%, 167 of 203 patients) considered prognostic information to be extremely or very important. Patients who reported having received more extensive prognostic disclosure had higher odds of trust in the oncologist (odds ratio [OR], 1.30; 95% CI, 1.01 to 1.67; P = .05), peace of mind (OR, 2.13; 95% CI, 1.29 to 3.51; P = .002), and hope related to physician communication (OR, 1.27; 95% CI, 1.01 to 1.59; P = .04), after adjusting for patient sex, age, race or ethnicity, prognosis, and diagnosis. Disclosure was also associated with lower distress related to knowing about prognosis (OR, 0.65; 95% CI, 0.44 to 0.95; P = .03). However, a majority of patients (62%) reported prognostic estimates that exceeded those reported by physicians (McNemar P < .001). Conclusion Most AYAs with cancer value receiving prognostic information, which is positively associated with aspects of well-being. However, most overestimate chances of cure relative to oncologists, highlighting the

  5. 40 CFR 2.211 - Safeguarding of business information; penalty for wrongful disclosure.

    Science.gov (United States)

    2010-07-01

    ... for his or her private gain or advantage, any business information which came into his or her... any security procedures for handling and safeguarding business information which are contained in any... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Safeguarding of business information...

  6. 47 CFR 0.463 - Disclosure of Commission records and information in legal proceedings in which the Commission is...

    Science.gov (United States)

    2010-10-01

    ... deliberative processes of the Commission would be compromised; (3) Disclosure of the records or the testimony... administrative proceedings, compromise constitutional rights, reveal the identity of an intelligence source or...

  7. Study on the risk-informed regulation of NPP

    International Nuclear Information System (INIS)

    Wang Chaogui

    2007-01-01

    The risk-informed regulation is a modern type of NPP safety management mode using both deterministic and probabilistic approaches. It is necessary to entirely and systematically study the associated regulations, standards and practices in order to promote the developments of risk-informed regulations in China. This paper introduces the risk-informed regulation, gives out the basic principles, method and acceptance risk criteria of risk-informed decision,making, discusses the PSA requirements for risk-informed decision-making and makes some suggestions about the application of risk-informed regulations in Chinese NPP. (authors)

  8. Information disclosure in corporate social responsibility reports. The case of Lithuanian companies

    Directory of Open Access Journals (Sweden)

    Sviesa Leitoniene

    2016-09-01

    Full Text Available Though the phenomenon of corporate social responsibility (CSR is closely scrutinized in studies of both Lithuanian and foreign scholars, the problem is the quality of social information disclosed in social re-sponsibility reports. The objective of this article is to analyse the quality of disclosed information in CRS reports of Lithuanian companies. The characteristics of quality of information were comparability, relia-bility, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable.

  9. Information disclosure in corporate social responsibility reports. The case of Lithuanian companies

    Directory of Open Access Journals (Sweden)

    Sviesa Leitoniene

    2016-09-01

    Full Text Available Though the phenomenon of corporate social responsibility (CSR is closely scrutinized in studies of both Lithuanian and foreign scholars, the problem is the quality of social information disclosed in social re- sponsibility reports. The objective of this article is to analyse the quality of disclosed information in CRS reports of Lithuanian companies. The characteristics of quality of information were comparability, relia- bility, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable.

  10. 16 CFR 305.14 - Energy information disclosures for heating and cooling equipment.

    Science.gov (United States)

    2010-01-01

    ... be provided in paper or electronic form (including Internet-based access). Distributors must give... copies of them. It may be kept in a binder or made available electronically at a counter or service desk... instructions to access such information in lieu of showing them a paper version of the information. Retailers...

  11. 21 CFR 13.25 - Disclosure of data and information by the participants.

    Science.gov (United States)

    2010-04-01

    ... Division of Dockets Management— (1) The relevant portions of the existing administrative record of the... other documentary information relied on; and (5) A signed statement that, to the best of the director's... Management all information specified in paragraph (a)(2) through (5) of this section and any objections that...

  12. 21 CFR 12.85 - Disclosure of data and information by the participants.

    Science.gov (United States)

    2010-04-01

    ... Division of Dockets Management: (1) The relevant portions of the administrative record of the proceeding... other documentary data and information relied upon. (4) A narrative position statement on the factual... submit to the Division of Dockets Management all data and information specified in paragraph (a)(2...

  13. 41 CFR 60-40.3 - Information exempt from compulsory disclosure and which may be withheld.

    Science.gov (United States)

    2010-07-01

    ... extent that their release would injure the business or financial position of the contractor, would constitute a release of confidential financial information of an employee or would constitute an unwarranted... such as goals and timetables which would be confidential commercial or financial information because...

  14. 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...

  15. 32 CFR 700.1121 - Disclosure, publication and security of official information.

    Science.gov (United States)

    2010-07-01

    ... communications, publication, graphic (including photographic) or other means, any classified information except... shall convey or disclose by oral or written communication, publication or other means except as may be...

  16. 76 FR 76439 - Proposed Extension of Information Collection Requests Submitted for Public Comment: Disclosures...

    Science.gov (United States)

    2011-12-07

    ... requires administrators of pension and welfare benefit plans (collectively, employee benefit plans), and... DEPARTMENT OF LABOR Employee Benefits Security Administration Proposed Extension of Information... Correction Program and Class Exemption AGENCY: Employee Benefits Security Administration, Department of Labor...

  17. Disclosure and rationality: comparative risk information and decision-making about prevention.

    Science.gov (United States)

    Schwartz, Peter H

    2009-01-01

    With the growing focus on prevention in medicine, studies of how to describe risk have become increasing important. Recently, some researchers have argued against giving patients "comparative risk information," such as data about whether their baseline risk of developing a particular disease is above or below average. The concern is that giving patients this information will interfere with their consideration of more relevant data, such as the specific chance of getting the disease (the "personal risk"), the risk reduction the treatment provides, and any possible side effects. I explore this view and the theories of rationality that ground it, and I argue instead that comparative risk information can play a positive role in decision-making. The criticism of disclosing this sort of information to patients, I conclude, rests on a mistakenly narrow account of the goals of prevention and the nature of rational choice in medicine.

  18. Patient Perception of Disclosure Performance of Informed Consent Elements in the Preanesthesia Interview

    National Research Council Canada - National Science Library

    Hartgerink, Bradley

    1997-01-01

    ...) were discussed in the preanesthesia interview. A survey composed of 21 questions pertaining to demography and informed consent elements was devised and administered to 53 patients immediately following their preanesthesia interview...

  19. Statistical disclosure control for microdata methods and applications in R

    CERN Document Server

    Templ, Matthias

    2017-01-01

    This book on statistical disclosure control presents the theory, applications and software implementation of the traditional approach to (micro)data anonymization, including data perturbation methods, disclosure risk, data utility, information loss and methods for simulating synthetic data. Introducing readers to the R packages sdcMicro and simPop, the book also features numerous examples and exercises with solutions, as well as case studies with real-world data, accompanied by the underlying R code to allow readers to reproduce all results. The demand for and volume of data from surveys, registers or other sources containing sensible information on persons or enterprises have increased significantly over the last several years. At the same time, privacy protection principles and regulations have imposed restrictions on the access and use of individual data. Proper and secure microdata dissemination calls for the application of statistical disclosure control methods to the data before release. This book is in...

  20. 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

  1. 48 CFR 1430.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Disclosure requirements. 1430.202 Section 1430.202 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 1430.202 Disclosure...

  2. 48 CFR 430.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Disclosure requirements. 430.202 Section 430.202 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 430.202 Disclosure...

  3. 48 CFR 9903.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

    ... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.202 Disclosure requirements. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Disclosure requirements. 9903.202 Section 9903.202 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD...

  4. 48 CFR 1330.202 - Disclosure requirements.

    Science.gov (United States)

    2010-10-01

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

  5. Board composition, mimetic behaviour and corporate voluntary disclosures

    Directory of Open Access Journals (Sweden)

    Roshayani Arshad

    2008-11-01

    Full Text Available This study examines the effects of board composition and mimetic behaviour on the extent and credibility of corporate voluntary disclosure. The investigation is based on the annual reports of 155 Malaysian listed companies during the period when these companies faced new corporate governance regulation. This study provides evidence that under the influence of dominant owners on board, management voluntary disclosure decisions are driven by incentives to conform when their company is structured to meet expectations of good corporate governance. Such incentive seems to override incentives to disclose credible information to outside investors

  6. 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...

  7. 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...

  8. 76 FR 34986 - Agency Procedure for Disclosure of Documents and Information in the Enforcement Process

    Science.gov (United States)

    2011-06-15

    ... evidence and information in making such decisions as whether to plead guilty and how to conduct its defense... an accused,'' that is ``material to guilt or punishment''--known to the government but unknown to the... exculpatory or potentially exculpatory evidence that is ``material to guilt or punishment.'' ``The rationale...

  9. 45 CFR 303.21 - Safeguarding and disclosure of confidential information.

    Science.gov (United States)

    2010-10-01

    ... title IV) and titles XIX, or XXI of the Act, including: (i) Any investigation, prosecution or criminal... of information when the State has reasonable evidence of domestic violence or child abuse against a..., as required by section 454(26) of the Act, and shall include use of the family violence indicator...

  10. 76 FR 28434 - Notice of Disclosure of Confidential Business Information Obtained Under the Comprehensive...

    Science.gov (United States)

    2011-05-17

    ... analysis; to verify completeness; and to provide technical review of submittals. The contract complies with... Applications International Corp, and its employees, is necessary in order for the company to carry out its work... information only for the purpose of carrying out the work required by the contract, (2) will refrain from...

  11. 38 CFR 14.631 - Powers of attorney; disclosure of claimant information.

    Science.gov (United States)

    2010-07-01

    ... purpose, treat a power of attorney naming as a claimant's representative an organization recognized under... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Powers of attorney..., Agents; Rules of Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.631 Powers of...

  12. 75 FR 70961 - 30-Day Notice of Proposed Information Collection: Voluntary Disclosures

    Science.gov (United States)

    2010-11-19

    .... Type of Request: Extension of Currently Approved Collection. Originating Office: Bureau of Political.../DDTC, SA-1, 12th Floor, Directorate of Defense Trade Controls, Bureau of Political-Military Affairs, U... consider criminal prosecution. Methodology: These forms/information collections may be sent to the...

  13. 78 FR 52781 - 30-Day Notice of Proposed Information Collection: Disclosure of Adjustable Rate Mortgages (ARMs...

    Science.gov (United States)

    2013-08-26

    ... INFORMATION CONTACT: Colette Pollard, Reports Management Officer, QDAM, Department of Housing and Urban... telephone 202-402-3400. Persons with hearing or speech impairments may access this number through TTY by... the mortgagor, at the time of loan application, a written explanation of the features of an adjustable...

  14. 42 CFR 480.140 - Disclosure of quality review study information.

    Science.gov (United States)

    2010-10-01

    ... health when there is substantial risk to the public health; CMS; or to Federal and State fraud and abuse... Accounting Office as necessary to carry out statutory responsibilities. (c) A QIO may disclose information... Accounting Office as necessary to carry out its statutory responsibilities. (g) The QIO must disclose to CMS...

  15. Spending Disclosure - Fiscal Year 2012

    Data.gov (United States)

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

  16. Disclosure of genetic information and change in dietary intake: a randomized controlled trial.

    Directory of Open Access Journals (Sweden)

    Daiva E Nielsen

    Full Text Available Proponents of consumer genetic tests claim that the information can positively impact health behaviors and aid in chronic disease prevention. However, the effects of disclosing genetic information on dietary intake behavior are not clear.A double-blinded, parallel group, 2:1 online randomized controlled trial was conducted to determine the short- and long-term effects of disclosing nutrition-related genetic information for personalized nutrition on dietary intakes of caffeine, vitamin C, added sugars, and sodium. Participants were healthy men and women aged 20-35 years (n = 138. The intervention group (n = 92 received personalized DNA-based dietary advice for 12-months and the control group (n = 46 received general dietary recommendations with no genetic information for 12-months. Food frequency questionnaires were collected at baseline and 3- and 12-months after the intervention to assess dietary intakes. General linear models were used to compare changes in intakes between those receiving general dietary advice and those receiving DNA-based dietary advice.Compared to the control group, no significant changes to dietary intakes of the nutrients were observed at 3-months. At 12-months, participants in the intervention group who possessed a risk version of the ACE gene, and were advised to limit their sodium intake, significantly reduced their sodium intake (mg/day compared to the control group (-287.3 ± 114.1 vs. 129.8 ± 118.2, p = 0.008. Those who had the non-risk version of ACE did not significantly change their sodium intake compared to the control group (12-months: -244.2 ± 150.2, p = 0.11. Among those with the risk version of the ACE gene, the proportion who met the targeted recommendation of 1500 mg/day increased from 19% at baseline to 34% after 12 months (p = 0.06.These findings demonstrate that disclosing genetic information for personalized nutrition results in greater changes in intake for some dietary components compared to

  17. 78 FR 6216 - Freedom of Information Act Regulations

    Science.gov (United States)

    2013-01-30

    ... DEPARTMENT OF THE INTERIOR Office of the Secretary 43 CFR Part 2 RIN 1093-AA15 Freedom of... regulation revises the Department's Freedom of Information Act regulations. DATES: Effective January 30, 2013... 31, 2012, revising the Department of the Interior Freedom of Information Act (FOIA) regulations. This...

  18. Determinants of voluntary CSR disclosure : Empirical evidence from Germany

    NARCIS (Netherlands)

    Gamerschlag, Ramin; Möller, Klaus; Verbeeten, Frank

    2011-01-01

    Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies' environmental and social performance. From an economic perspective, companies might disclose this information to avoid or

  19. Determinants of voluntary CSR disclosure: Empirical evidence from Germany

    NARCIS (Netherlands)

    R. Gamerschlag (Ramin); K. Möller (Klaus); F.H.M. Verbeeten (Frank)

    2011-01-01

    textabstractCurrently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies' environmental and social performance. From an economic perspective, companies might disclose this information to

  20. Disclosure of computerized health care information: provider privacy rights under supply side competition.

    Science.gov (United States)

    Watson, B L

    1981-01-01

    This Article explores the constitutional, statutory and common law privacy rights of physicians given the inescapable role of delivery data under supply side competition. The Article begins with a general review of the federal constitutional right of privacy. It then discusses the statutory protection given to physician-specific data under current federal law, and considers the insights gained from the controversy over physician data and the federal Freedom of Information Act. The remainder of the Article analyzes the usefulness of several common law causes of action to remedy the misuse of physician data, and concludes with recommendations which may obviate the need for litigation to protect against misuse of physician-specific data.

  1. 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.

  2. Can More Environmental Information Disclosure Lead to Higher Eco-Efficiency? Evidence from China

    Directory of Open Access Journals (Sweden)

    Yantuan Yu

    2018-02-01

    Full Text Available The present paper investigates the impact of pollution information transparency index (PITI on eco-efficiency using a novel panel dataset covering 109 key environmental protection prefecture-level cities in China over the period 2008–2015. We apply an extended data envelopment analysis (DEA model, simultaneously incorporating metafrontier, undesirable outputs and super efficiency into slack-based measure (Meta-US-SBM to estimate eco-efficiency. Then, the bootstrap Granger causality approach is utilized to test the unidirectional Granger causal relationship running from PITI to eco-efficiency. Results of DEA model show that there exist significant spatiotemporal disparities of eco-efficiency, on average, the eco-efficiency in eastern region is relative higher than those of central/western region. Estimates of ordinary least square (OLS method, quantile regression, and spatial Durbin model document that the evidence of an inverted-U-shaped relation between PITI and eco-efficiency is supported, and the turning points vary from 0.3370 to 0.4540 with different model specifications. Finally, supplementary analysis of panel threshold model also supports the robust findings. Policy implications are presented based on the empirical results.

  3. 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.

  4. 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.

  5. 10 CFR 1008.8 - Action in response to a request for access: disclosure of requested information to subject...

    Science.gov (United States)

    2010-01-01

    ... with operations of the DOE or involve unreasonable costs, in terms of money or manpower; and (4) The... individual, the individual may be asked: (1) To designate in writing a physician or mental health... physician or a mental health professional indicating that, in his view, disclosure of the requested records...

  6. 48 CFR 1503.104-5 - Disclosure, protection, and marking of contractor bid or proposal information and source...

    Science.gov (United States)

    2010-10-01

    ... BUSINESS PRACTICES AND PERSONAL CONFLICTS OF INTEREST Safeguards 1503.104-5 Disclosure, protection, and... conflict of interest exists that may diminish my capacity to perform an impartial, technically sound, objective review of this proposal(s) or otherwise result in a biased opinion or unfair competitive advantage...

  7. 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

  8. 77 FR 25378 - Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility...

    Science.gov (United States)

    2012-04-30

    ... return. Section 1413(a) of the Affordable Care Act directs the Secretary of HHS to establish a system... choose to obtain coverage through an Exchange will be eligible to qualify for a new premium tax credit... for the premium tax credit to help eligible individuals and families afford health insurance coverage...

  9. 76 FR 63817 - Disclosure of Information; Privacy Act Regulations; Notice and Amendments

    Science.gov (United States)

    2011-10-14

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

  10. 76 FR 35963 - Disclosure of Information; Privacy Act Regulations; Notice and Amendments

    Science.gov (United States)

    2011-06-21

    .... Feldman, Executive Secretary, Attention: Comments, Federal Deposit Insurance Corporation, 550 17th Street..., the Transfer Date established in Dodd-Frank, functions formerly performed by the OTS will be divided... holidays. It is located at 3501 North Fairfax Drive, Room E-1005, Arlington, VA 22226. The PIC may be...

  11. Discussion about risk-informed regulations on the nuclear safety

    International Nuclear Information System (INIS)

    Gu Yeyi

    2008-01-01

    The article introduces the background and status quo of regulations on the nuclear safety in China, and points out the inadequacies existing with the current regulations. The author explains the risk-informed safety management concerning its development, status quo, and achievements made, in an attempt to make out the trend of improving regulations on the nuclear safety through risk-informed methods. Combining the U.S. development program of establishing risk-informed regulations on the nuclear safety, the author narrates principles and features of the new regulations system, and provides suggestions for the promotion of risk-informed safety management and establishment of risk-informed regulations on the nuclear safety. (author)

  12. 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.

  13. 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 ...

  14. 78 FR 32595 - Revision of Freedom of Information Act Regulation

    Science.gov (United States)

    2013-05-31

    ... Revision of Freedom of Information Act Regulation AGENCY: Office of the Secretary, HUD. ACTION: Proposed rule. SUMMARY: This proposed rule would amend HUD's regulations implementing the Freedom of Information... with speech or hearing impairments may access this number via TTY by calling the toll-free Federal...

  15. 77 FR 11191 - Insurance Cost Information Regulation

    Science.gov (United States)

    2012-02-24

    ... INFORMATION CONTACT: Ms. Carlita Ballard, Office of International Policy, Fuel Economy and Consumer Programs... distribute to prospective customers information that compares differences in insurance costs of different... of the 2012 booklet to each dealer that the Department of Energy uses to distribute the ``Gas Mileage...

  16. 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.

  17. 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.

  18. 77 FR 59622 - Agency Information Collection Activities; Proposed Collection; Comment Request; Regulations...

    Science.gov (United States)

    2012-09-28

    ... advertising that is not addressed in the regulations. Disclosure requirements for 1140.32 (formerly 897.32) states that the advertising must use black text on a white background, but that this particular requirement does not apply to adult newspapers, magazines, periodicals, or other publications. Recordkeeping...

  19. Right To Public Information Regulation In Mexico

    Directory of Open Access Journals (Sweden)

    Carlos Manuel Rosales García

    2013-01-01

    Full Text Available This paper exposes the legal nature and the usefulness of the right to information, is special in the case of Mexico. So it will be a study of the right to public information, in order to understand its origin and utility; then analyze the establishment and evolution in Mexican positive and discover its use as a mechanism for transparent use of public resources and the accountability of the State authorities.

  20. Disclosure requirements for merger and acquisition transactions

    International Nuclear Information System (INIS)

    Holm, D.I.

    1998-01-01

    The legal disclosure requirements for merger and acquisition transactions involving Canadian public companies are described. The focus is on issues regarding merger and acquisition related disclosure, including the potential consequences of failing to provide proper information, Ontario Securities Commission Policy 9.1 considerations regarding valuation, review, and approval, cross border considerations and financing a merger and acquisition transaction. Legal and practical consequences for failing to provide proper disclosure, including the steps involved in establishing the due diligence defence, are also discussed

  1. 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...

  2. 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

  3. Information provision by regulated public transport companies

    DEFF Research Database (Denmark)

    Deborger, Bruno; Fosgerau, Mogens

    2012-01-01

    We study the interaction between pricing, frequency of service and information provision by public transport firms offering scheduled services, and we do so under various regulatory regimes. The model assumes that users can come to the bus stop or rail station at random or they can plan their trips...

  4. 76 FR 6516 - Insurance Cost Information Regulation

    Science.gov (United States)

    2011-02-04

    ..., Office of International Policy, Fuel Economy and Consumer Programs, NHTSA, 1200 New Jersey Avenue, SE... automobiles to distribute to prospective customers information that compares differences in insurance costs of... booklet to each dealer that the Department of Energy uses to distribute the ``Gas Mileage Guide.'' Dealers...

  5. 75 FR 5169 - Insurance Cost Information Regulation

    Science.gov (United States)

    2010-02-01

    ..., Office of International Policy, Fuel Economy and Consumer Programs, NHTSA, 1200 New Jersey Avenue, SE... automobiles to distribute to prospective customers information that compares differences in insurance costs of... booklet to each dealer that the Department of Energy uses to distribute the ``Gas Mileage Guide.'' Dealers...

  6. 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. 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.

  8. Year 2000 disclosure issues

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-12-31

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

  9. Year 2000 disclosure issues

    International Nuclear Information System (INIS)

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

    1998-01-01

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

  10. Regulating the new information intermediaries as gatekeepers of information diversity

    NARCIS (Netherlands)

    Helberger, N.; Kleinen-von Königslöw, K.; van der Noll, R.

    2015-01-01

    Purpose - The purposes of this paper are to deal with the questions: because search engines, social networks and app-stores are often referred to as gatekeepers to diverse information access, what is the evidence to substantiate these gatekeeper concerns, and to what extent are existing regulatory

  11. 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...

  12. Outlook for risk assessment and risk-informed regulations

    International Nuclear Information System (INIS)

    Chakraborty, S.; Breutel, C.; Khatib-Rahbar, M.

    2000-01-01

    The Western nuclear regulatory process has evolved from the initial engineering judgment' framework of the 1960's, the prescriptive deterministic requirements of the 1970s, the transition years of the 1980s, to the present day movement toward risk-informed approaches. In this paper, a short overview of the historic development of safety regulation is provided. The critique of traditional regulatory practice will be summarized and the features of risk-informed regulation will be discussed. The implementation of risk-informed regulation is considered on the basis of general legal principles common to many member states of the NEA and IAEA. In a process to risk-inform regulation, principles such as equal treatment, proportionality of rules and predictability of administrative action are found to be important. (author)

  13. 77 FR 67366 - Federal Acquisition Regulation; Information Collection; Travel Costs

    Science.gov (United States)

    2012-11-09

    ...; Information Collection; Travel Costs AGENCY: Department of Defense (DOD), General Services Administration (GSA... requirement concerning Travel Costs. Public comments are particularly invited on: Whether this collection of...- 0088, Travel Costs by any of the following methods: Regulations.gov : http://www.regulations.gov...

  14. Optical image-hiding method with false information disclosure based on the interference principle and partial-phase-truncation in the fractional Fourier domain

    International Nuclear Information System (INIS)

    Dai, Chaoqing; Wang, Xiaogang; Zhou, Guoquan; Chen, Junlang

    2014-01-01

    An image-hiding method based on the optical interference principle and partial-phase-truncation in the fractional Fourier domain is proposed. The primary image is converted into three phase-only masks (POMs) using an analytical algorithm involved partial-phase-truncation and a fast random pixel exchange process. A procedure of a fake silhouette for a decryption key is suggested to reinforce the encryption and give a hint of the position of the key. The fractional orders of FrFT effectively enhance the security of the system. In the decryption process, the POM with false information and the other two POMs are, respectively, placed in the input and fractional Fourier planes to recover the primary image. There are no unintended information disclosures and iterative computations involved in the proposed method. Simulation results are presented to verify the validity of the proposed approach. (letters)

  15. 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...

  16. 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...

  17. 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. 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...

  19. 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. 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...

  1. 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...

  2. 12 CFR 226.17 - General disclosure requirements.

    Science.gov (United States)

    2010-01-01

    ... mandatory compliance date of §§ 226.46, 47, and 48, the creditor need not make the following disclosures...) Form of disclosures. (1) The creditor shall make the disclosures required by this subpart clearly and... segregated from everything else, and shall not contain any information not directly related 37 to the...

  3. 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...

  4. 32 CFR 635.9 - Guidelines for disclosure within DOD.

    Science.gov (United States)

    2010-07-01

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

  5. 76 FR 5220 - Submission of Information Collection for OMB Review; Comment Request; Multiemployer Plan Regulations

    Science.gov (United States)

    2011-01-28

    ... without charge by writing to the Disclosure Division of the Office of the General Counsel, 1200 K St., NW... INFORMATION CONTACT: Donald F. McCabe, Attorney, or Catherine B. Klion, Manager, Legislative and Regulatory... participants regarding the election of alternative forms of benefit distribution and, if the plan is not...

  6. 77 FR 63805 - Federal Acquisition Regulation; Information Collection; Service Contracting

    Science.gov (United States)

    2012-10-17

    ... use of appropriate technological collection techniques or other forms of information technology. DATES... all correspondence related to this collection. All comments received will be posted without change to http://www.regulations.gov , including any personal and/or business confidential information provided...

  7. 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.

  8. Consumer credit card use: the roles of creditor disclosure and anticipated emotion.

    Science.gov (United States)

    Wiener, Richard L; Holtje, Michael; Winter, Ryan J; Cantone, Jason A; Gross, Karen; Block-Lieb, Susan

    2007-03-01

    In response to federal legislative reform aimed, in part, at reducing consumer bankruptcy filings, the authors conducted 2 experiments examining the role of affect in purchasing behavior. In Experiment 1, they examined consumer debtors, and in Experiment 2, they examined nondebtors. In both experiments, they investigated purchasing decisions made during a simulated online shopping trip, with some participants receiving standard disclosures of interest rates and money owed and with other participants receiving information under the new enhanced disclosure regulations. Results demonstrated support for the influence of anticipated affect in credit card use among both debtors and nondebtors and indicated that anticipated emotion may moderate the impact of the enhanced disclosure regulations. ((c) 2007 APA, all rights reserved).

  9. 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.

  10. 10 CFR 1010.102 - Cross-references to employee ethical conduct standards, financial disclosure regulations, and...

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Cross-references to employee ethical conduct standards... ENERGY (GENERAL PROVISIONS) CONDUCT OF EMPLOYEES § 1010.102 Cross-references to employee ethical conduct... Standards of Ethical Conduct for Employees of the Executive Branch at 5 CFR part 2635, the DOE regulation at...

  11. 34 CFR 73.1 - Cross-reference to employee ethical conduct standards and financial disclosure regulations.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Cross-reference to employee ethical conduct standards... of Education STANDARDS OF CONDUCT § 73.1 Cross-reference to employee ethical conduct standards and... branch-wide Standards of Ethical Conduct at 5 CFR part 2635 and to the Department of Education regulation...

  12. An Agile Enterprise Regulation Architecture for Health Information Security Management

    Science.gov (United States)

    Chen, Ying-Pei; Hsieh, Sung-Huai; Chien, Tsan-Nan; Chen, Heng-Shuen; Luh, Jer-Junn; Lai, Jin-Shin; Lai, Feipei; Chen, Sao-Jie

    2010-01-01

    Abstract Information security management for healthcare enterprises is complex as well as mission critical. Information technology requests from clinical users are of such urgency that the information office should do its best to achieve as many user requests as possible at a high service level using swift security policies. This research proposes the Agile Enterprise Regulation Architecture (AERA) of information security management for healthcare enterprises to implement as part of the electronic health record process. Survey outcomes and evidential experiences from a sample of medical center users proved that AERA encourages the information officials and enterprise administrators to overcome the challenges faced within an electronically equipped hospital. PMID:20815748

  13. An agile enterprise regulation architecture for health information security management.

    Science.gov (United States)

    Chen, Ying-Pei; Hsieh, Sung-Huai; Cheng, Po-Hsun; Chien, Tsan-Nan; Chen, Heng-Shuen; Luh, Jer-Junn; Lai, Jin-Shin; Lai, Feipei; Chen, Sao-Jie

    2010-09-01

    Information security management for healthcare enterprises is complex as well as mission critical. Information technology requests from clinical users are of such urgency that the information office should do its best to achieve as many user requests as possible at a high service level using swift security policies. This research proposes the Agile Enterprise Regulation Architecture (AERA) of information security management for healthcare enterprises to implement as part of the electronic health record process. Survey outcomes and evidential experiences from a sample of medical center users proved that AERA encourages the information officials and enterprise administrators to overcome the challenges faced within an electronically equipped hospital.

  14. The Financial Performance (Profitability and Corporate Governance Disclosure in the Annual Reports of Listed Companies of Bangladesh

    Directory of Open Access Journals (Sweden)

    Abdur Rouf

    2011-12-01

    Full Text Available This research aims to test empirically the relationship between the Financial Performances (Profitability and the level of Corporate Governance Disclosure (CGD by the listed non-financial companies in Bangladesh. Data are taken from annual reports of the listed companies in the 2007. This paper is based on a sample of 94 listed companies and Used OLS as a method of estimation. The extent of corporate governance disclosure level is measured using 40 items of information and financial performance (profitability is measured by return on assets (ROA. Using an unweighted approach for measuring corporate governance disclosure, this approach is most appropriate when no importance is given to any specific user-groups. After establishing the disclosure index, a scoring sheet was developed to assess the extent of corporate governance disclosures. The result shows that the Financial Performances (Profitability and Board Audit Committee are positively correlated with the level of Corporate Governance Disclosure (CGD. Percentage of Equity Owned by the Insiders is negatively associated with the Corporate Governance Disclosure. The study provides empirical evidence to policy makers and regulators in South Asia.

  15. 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...

  16. 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.

  17. The problem of the information in the environmental regulation

    Directory of Open Access Journals (Sweden)

    Nohra León R.

    2002-01-01

    Full Text Available There are two outstanding elements for the recent studies of environmental regulation: Firsdy the importance of recognizing the rationality agents that participate in the process to be regulated and in the other hand the asymmetric information problem. So, this context shows a mechanism regulation theory to price a natural resource, just like water, under moral hazard and adverse selection. These are issues concerned by every social scientist; therefore geographers must take these tools trying to develop harder works that engage some academic subjects.

  18. Information Security for Compliance with Select Agent Regulations

    Science.gov (United States)

    Lewis, Nick; Campbell, Mark J.

    2015-01-01

    The past decade has seen a significant rise in research on high-consequence human and animal pathogens, many now known as “select agents.” While physical security around these agents is tightly regulated, information security standards are still lagging. The understanding of the threats unique to the academic and research environment is still evolving, in part due to poor communication between the various stakeholders. Perhaps as a result, information security guidelines published by select agent regulators lack the critical details and directives needed to achieve even the lowest security level of the Federal Information Security Management Act (FISMA). While only government agencies are currently required to abide by the provisions of FISMA (unless specified as preconditions for obtaining government grants or contracts—still a relatively rare or narrowly scoped occurrence), the same strategies were recently recommended by executive order for others. We propose that information security guidelines for select agent research be updated to promulgate and detail FISMA standards and processes and that the latter be ultimately incorporated into select agent regulations. We also suggest that information security in academic and research institutions would greatly benefit from active efforts to improve communication among the biosecurity, security, and information technology communities, and from a secure venue for exchange of timely information on emerging threats and solutions in the research environment. PMID:26042864

  19. Information security for compliance with select agent regulations.

    Science.gov (United States)

    Lewis, Nick; Campbell, Mark J; Baskin, Carole R

    2015-01-01

    The past decade has seen a significant rise in research on high-consequence human and animal pathogens, many now known as "select agents." While physical security around these agents is tightly regulated, information security standards are still lagging. The understanding of the threats unique to the academic and research environment is still evolving, in part due to poor communication between the various stakeholders. Perhaps as a result, information security guidelines published by select agent regulators lack the critical details and directives needed to achieve even the lowest security level of the Federal Information Security Management Act (FISMA). While only government agencies are currently required to abide by the provisions of FISMA (unless specified as preconditions for obtaining government grants or contracts--still a relatively rare or narrowly scoped occurrence), the same strategies were recently recommended by executive order for others. We propose that information security guidelines for select agent research be updated to promulgate and detail FISMA standards and processes and that the latter be ultimately incorporated into select agent regulations. We also suggest that information security in academic and research institutions would greatly benefit from active efforts to improve communication among the biosecurity, security, and information technology communities, and from a secure venue for exchange of timely information on emerging threats and solutions in the research environment.

  20. 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...

  1. Association between firm characteristics and corporate voluntary disclosure: Evidence from Turkish listed companies

    Directory of Open Access Journals (Sweden)

    Ali Uyar

    2013-12-01

    Full Text Available Purpose: This paper empirically investigates the factors that impact voluntary information disclosure level of Turkish manufacturing companies listed in the Istanbul Stock Exchange (ISE. Design/methodology/approach: The methodology of the study is content analysis of annual reports of the corporations listed on the ISE for the year 2010. Findings: The findings provide evidence of a positive association between voluntary information disclosure level and the variables such as firm size, auditing firm size, proportion of independent directors on the board, institutional/corporate ownership, and corporate governance. However, leverage and ownership diffusion were found to have negative significant association with the extent of voluntary disclosure. The remaining variables, namely, profitability, listing age, and board size were found to be insignificant. Research limitations/implications: Since this study was conducted solely on listed manufacturing companies, the results may not be generalizable to non-listed and non-manufacturing industries. The study has some implications for firms, auditors, investors, and regulators. All these parties play an important role in improving the transparency and disclosure practices of corporations. Originality/value: We extend previous research on the determinants of voluntary information disclosure in the emerging market context.

  2. eSelf Disclosure

    Data.gov (United States)

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

  3. Sexual orientation, disclosure and earnings

    NARCIS (Netherlands)

    Plug, E.; Berkhout, P.

    2008-01-01

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

  4. Evaluation of Internal Control Information Disclosure of Information Service Listed Companies%信息服务业上市公司内部控制信息披露评价研究

    Institute of Scientific and Technical Information of China (English)

    杨雪; 胡超群

    2014-01-01

    A study is conducted in this paper to evaluate the overall disclosure of self-assessment reports and au-dit reports of internal control of 123 information service listed companies in 2012. In addition,based on the self-assessment reports of 117 such listed companies,this study still evaluates the specific disclosure of self-assess-ment reports of internal control from the contents of disclosure and businesses and events included in evaluation by setting up a evaluation system. Furthermore,by the application of hierarchical clustering and variable cluste-ring in this paper,this study still analyzes the overall disclosure of self-assessment reports index. Information service industry is a new growth point and powerful engine in China's economic development. So this study con-tributes to summarizing the law of development of internal control system so as to improve the healthy and sustain-able development of information service industry.%以我国信息服务业2012年123家上市公司为研究对象,评价其内部控制自评报告和审计报告的整体披露情况。进一步以117家该类上市公司的内部控制自评报告为基础,从具体披露内容和纳入评价范围的业务和事项两个方面,构建评价指标体系,评价内部控制自评报告的具体披露状况,并应用层次聚类法,通过变量聚类,对自评报告评价指标的整体披露状况进行综合分析评价。信息服务业是我国经济发展的新增长点和强劲引擎,研究我国信息服务业上市公司内部控制信息披露的评价问题,有利于总结该类公司内部控制制度的发展规律,进而促进我国信息服务业的健康持续发展。

  5. Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility

    Directory of Open Access Journals (Sweden)

    Francisco Bravo

    2016-01-01

    Full Text Available The purpose of this paper is to investigate whether forward-looking disclosures and corporate reputation lead to a reduction in stock return volatility. This study measures financial forward-looking information, by conducting a content analysis of annual reports for a sample of US companies. Since every annual report was manually examined and coded, the study is therefore restricted to the companies listed in Standard and Poor's 100. Results show that financial forward-looking information has significant effects on capital markets. This study contributes to the current literature on voluntary disclosure, by examining the link between the disclosure of financial forward-looking information and stock return volatility. Since stock volatility is linked to information asymmetries and to a higher risk of a company, this analysis implies certain practical implications for both managers and regulators regarding the importance of specific disclosure strategy in capital markets. Moreover, results indicate that forward-looking information disclosed by companies of a higher reputation has a greater effect on stock return volatility. This is the first study that demonstrates that corporate reputation moderates the effects of forward-looking information in capital markets. In addition to the level of disclosed information, the interpretation and the effectiveness of forward-looking information depends on the reputation of a company.

  6. The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting

    Directory of Open Access Journals (Sweden)

    Weli Weli

    2017-03-01

    Full Text Available The new regulation on the Indonesian Capital Market (XK6-Bapepam-LK No. KEP-431/BL/ 2012, related to the disclosure of financial information on the company's website is the main motivation of this study, which is to analyze the extent to which issuers responded to the new regulation. The study was conducted on 50 companies included in the list of 50 companies with the highest score of corporate governance version IICD in 2013 - 2014 and 57 companies in the same industry as a control companies, with the total number of samples is 107 companies. The study was conducted by analyzing the factors (size, listing period, industry, the quality of corporate governance that affect the level of disclosure by the company on their website. The results showed that not all sample companies do a full disclosure and the average disclosure is only 77%. Further, the factor of disclosure size was also influenced by the company's internal characteristics such as company size, type of industry and good corporate governance.

  7. Issues and future directions of 'introduction of Risk Informed Regulation'

    International Nuclear Information System (INIS)

    2008-01-01

    In 2004, Nuclear Safety Commission of Japan (NSC) set up a taskforce for developing a scheme of Risk Informed Regulation (RIR) introduction, which had discussed various aspects of utilization of risk information in nuclear regulations. In the final report compiled in 2007, the taskforce identified the significance of RIR introduction from viewpoint of enhancement of rationality, consistency and transparency as well as appropriate allocation of regulatory resources in the nuclear safety regulation and major issues for the further promotion were as follows: NSC is to maintain the comprehensively promoting function of the RIR introduction with reviewing global trends and latest technological knowledge, regulatory bodies are to further enhance the RIR in inspection and operational area, utilities and industries are to utilize further risk information in their self-maintenance activities and to gather trouble information data, academic societies are to establish the standards for risk evaluation technology and RIR, and research institutes are to carry out safety research and risk training for risk-communicators. This article presented summary of the final report aiming at upgrading safety regulation with enhancement of RIR introduction. (T. Tanaka)

  8. 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...

  9. 42 CFR 480.108 - Penalties for unauthorized disclosure.

    Science.gov (United States)

    2010-10-01

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

  10. 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.

  11. 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

  12. 76 FR 69329 - Proposed Collection; Comment Request for Regulation Project

    Science.gov (United States)

    2011-11-08

    ... collection requirements related to Tax Shelter Regulations. DATES: Written comments should be received on or before January 9, 2012 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette B... . SUPPLEMENTARY INFORMATION: Title: Tax Shelter Disclosure Regulations. OMB Number: 1545-1685. Regulation Project...

  13. 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.

  14. 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.

  15. A perspective on risk informed regulation and the maintenance rule

    International Nuclear Information System (INIS)

    In, Young H.

    2006-01-01

    Establishing a new regulatory framework for the future can be a complex and difficult task where the current regulatory framework and the past regulatory history must be reconciled. The nuclear regulatory framework will evolve over time, and it is in our best interest to make the right changes, whether the change is incremental or innovative. Basically, the risk-informed regulation (RIR) is an innovative change that must be made incrementally. Therefore, it is important that the changes to the framework are carefully evaluated and studied before the actual implementation. Otherwise, we may see unnecessary patches along the way that can be damaging to the regulatory integrity and the public confidence in the regulation. Even though, the United States has led the risk-informed regulation implementation during last decade, there were some instances where the well intended changes were not well planned and coordinated, resulting in loss of valuable time and resources that led to confusions among involved parties. The risk-informed regulation is an emerging trend worldwide, and Korea is one of the few that are ahead of the pack in embracing this innovative change in the regulation. To better understand and plan for RIR, we need to study both the well-established regulatory framework and the emerging regulatory framework. In addition, the recent trends in other regulatory framework similar to its own should be carefully studied. The reasons for any stagnations or barriers in other regulatory frameworks should be carefully noted and see if we share similar problems so that we can formulate better solutions. Blindly following others regulatory changes is not recommended, since our regulatory environment is unique in itself. We should take their inputs and lessons learned, but adopt them specifically to our industry needs and regulatory environment. This paper will attempt to provide a perspective on the risk-informing process of a nuclear plant by a brief look into two key

  16. 28 CFR 17.42 - Positions requiring financial disclosure.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Positions requiring financial disclosure... INFORMATION AND ACCESS TO CLASSIFIED INFORMATION Access to Classified Information § 17.42 Positions requiring financial disclosure. (a) The Assistant Attorney General for Administration, in consultation with the...

  17. 77 FR 55475 - Federal Acquisition Regulation; Information Collection; Permits, Authorities, or Franchises

    Science.gov (United States)

    2012-09-10

    ...; Information Collection; Permits, Authorities, or Franchises AGENCY: Department of Defense (DOD), General... approved information collection requirement concerning permits, authorities, or franchises for regulated..., Authorities, or Franchises, by any of the following methods: Regulations.gov : http://www.regulations.gov...

  18. Use of risk information to safety regulation. Reprocessing facilities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-08-15

    A procedure of probabilistic risk assessment (PRA) for a reprocessing facility has been under the development aiming to utilize risk information for safety regulations in this project. Activities in the fiscal year 2012 are summarized in the paper. A major activity is a fundamental study on a concept of serious accidents, requirements of serious accident management, and a policy of utilizing risk information for fabrication and reprocessing facilities. Other than the activity a study on release and transport of aerial radioactive materials at a serious accident in a reprocessing facility has been conducted. The outline and results are provided in the chapter 1 and 2 respectively. (author)

  19. Use of risk information to safety regulation. Fabrication facilities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-08-15

    A procedure of ISA (Integrated Safety Analysis) for uranium fuel fabrication/enrichment facilities has been under the development aiming to utilize risk information for safety regulations in this project. Activities in the fiscal year 2012 are summarized in the paper. There are two major activities in the year. First one is a study on ISA procedure for external events such as earthquakes. Second one is that for chemical consequences such as UF6 and HF. Other than the activities a fundamental study on a policy of utilizing risk information was conducted. The outline and results are provided in the chapter 1 and 2 respectively. (author)

  20. 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...

  1. 78 FR 36231 - 60-Day Notice of Proposed Information Collection: FHA-Disclosure of Adjustable Rate Mortgages...

    Science.gov (United States)

    2013-06-17

    ... Relay Service at (800) 877-8339. FOR FURTHER INFORMATION CONTACT: Joanne Kuzma, Director, Office of... calling the toll-free Federal Relay Service at (800) 877-8339. Copies of available documents submitted to... techniques or other forms of information technology, e.g., permitting electronic submission of responses. HUD...

  2. 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

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

    Science.gov (United States)

    Rice-Moore, Sharla V.

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

  4. Medicines Information and the Regulation of the Promotion of Pharmaceuticals.

    Science.gov (United States)

    Leonardo Alves, Teresa; Lexchin, Joel; Mintzes, Barbara

    2018-05-02

    Many factors contribute to the inappropriate use of medicines, including not only a lack of information but also inaccurate and misleading promotional information. This review examines how the promotion of pharmaceuticals directly affects the prescribing and use of medicines. We define promotion broadly as all actions taken directly by pharmaceutical companies with the aim of enhancing product sales. We look in greater detail at promotion techniques aimed at prescribers, such as sales representatives, pharmaceutical advertisements in medical journals and use of key opinion leaders, along with the quality of information provided and the effects thereof. We also discuss promotion to the public, through direct-to-consumer advertising, and its effects. Finally, we consider initiatives to regulate promotion that come from industry, government and nongovernmental organizations.

  5. 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...

  6. 12 CFR 207.6 - Disclosure of covered agreements.

    Science.gov (United States)

    2010-01-01

    ... DISCLOSURE AND REPORTING OF CRA-RELATED AGREEMENTS (REGULATION G) § 207.6 Disclosure of covered agreements... CRA public file by insured depository institution or affiliate. An insured depository institution and...) by placing a copy of the covered agreement in the insured depository institution's CRA public file if...

  7. 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...

  8. 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...

  9. 12 CFR 205.16 - Disclosures at automated teller machines.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Disclosures at automated teller machines. 205... SYSTEM ELECTRONIC FUND TRANSFERS (REGULATION E) § 205.16 Disclosures at automated teller machines. (a) Definition. Automated teller machine operator means any person that operates an automated teller machine at...

  10. Company Risk-related Disclosures in a Code Law Country: A Synopsis

    Directory of Open Access Journals (Sweden)

    Jonas Oliveira

    2013-03-01

    Full Text Available This synopsis provides a concise historical contextualisation of current risk disclosure issues, highlights major factors influencing contemporary risk reporting practices, and engages in a reflective overview of four recently published papers on aspects of corporate risk-related disclosures in a code law country, Portugal. The breadthand depth of our analysis is modest. Nonetheless we report findings indicating that risk-related disclosures are inadequate, lack transparency, and compound the difficulty of assessing the risk profile of a company. We contend that recent regulation initiatives have been of dubious effectiveness in improving the quality of riskinformation disclosed. In respect of the Portuguese context, we find that companies disclose risk-related information principally to reduce agency costs and to enhance corporate reputation. We contend that enhanced corporate accountability would be more likely to ensue if further disclosures of relevant risk-related information were mandated. One mechanism to do so would be through regulations recommended by the International Integrated Reporting Committee (IIRC.

  11. Destinations without regulations: Informal practices in Romanian rural tourism

    Directory of Open Access Journals (Sweden)

    Maria Miruna Rădan-Gorska

    2013-12-01

    Full Text Available This article is an ethnographic account of the informal practices I encountered during my fieldwork in three touristic destinations in the Romanian countryside. In these places, as in other parts of rural Romania, over half of the accommodation units are unregistered, making tourism ‘on the black’ [market] widespread. This research is focused on unregistered businesses, as well as on those that aim to be law-abiding, but sometimes engage in informal practices. A typology of informal practices is outlined, dividing them into intended, unintended, and contextual. These categories are illustrated with evidence from interview data and from mass media accounts. Informality is discussed in relation to the legislative framework and to the actions of those authorities responsible with enforcing regulations. Local sense-making strategies are taken into account in explaining informal practices, as well as the wider national and historical contexts. The positive and negative implications of informality are examined and the article concludes by making a number of suggestions that could help to develop more appropriate norms and policies regarding rural guesthouses.

  12. 32 CFR 318.11 - Disclosure of record to persons other than the individual to whom it pertains.

    Science.gov (United States)

    2010-07-01

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

  13. 5 CFR 297.402 - Disclosure pursuant to a compulsory legal process served on the Office.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Disclosure pursuant to a compulsory legal process served on the Office. 297.402 Section 297.402 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PRIVACY PROCEDURES FOR PERSONNEL RECORDS Disclosure of Records § 297.402 Disclosure pursuant to a compulsory...

  14. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Science.gov (United States)

    2010-10-01

    ... Text of Provisions and Clauses 52.230-3 Disclosure and Consistency of Cost Accounting Practices. As prescribed in 30.201-4(b)(1), insert the following clause: Disclosure and Consistency of Cost Accounting... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

  15. 5 CFR 2504.11 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access to...

  16. 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...

  17. 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...

  18. 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...

  19. 16 CFR 307.8 - Requirements for disclosure in audiovisual and audio advertising.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Requirements for disclosure in audiovisual and audio advertising. 307.8 Section 307.8 Commercial Practices FEDERAL TRADE COMMISSION REGULATIONS... ACT OF 1986 Advertising Disclosures § 307.8 Requirements for disclosure in audiovisual and audio...

  20. 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.

  1. Regulation and information in the US uranium industry

    International Nuclear Information System (INIS)

    Mason, C.F.

    1983-01-01

    This thesis investigates the government control of the uranium industry, to see if any social inefficiencies induced by socially suboptimal exploration levels were reduced. The investigation develops a model of firm behavior where exploration yields discoveries of ore, and also produces information that may be used to predict future successes. Based on this model, it is shown that socially inefficient levels of exploration may result. A method for controlling such an industry is suggested: regulating future prices. A natural characterization of successful regulation is provided, to allow the testing of the question posed above. A statistical learning model is developed to characterize the incorporation of new information in agents' formations of their beliefs. Exploration and production cost functions are estimated from available data: together the model of industry behavior, and the statistical learning model, these estimates allow the testing of the main question of the thesis. The results of the test suggest that the government's actions did not induce firms to choose socially optimal levels of exploration. Firms tended to explore more than society would have liked, suggesting that firms were attempting to use exploration information to speculate on future markets

  2. 76 FR 6694 - Disclosure of Medical Information to the Surrogate of a Patient Who Lacks Decision-Making Capacity

    Science.gov (United States)

    2011-02-08

    ... pertaining to the release of information from VA records. We are adding definitions of ``decision-making... lacks decision-making capacity.'' Because the existing definition of ``surrogate'' is substantively... sections. 0 2. Amend Sec. 1.460 by adding, in alphabetical order, the definitions of ``decision-making...

  3. 34 CFR 99.38 - What conditions apply to disclosure of information as permitted by State statute adopted after...

    Science.gov (United States)

    2010-07-01

    ... permitted by State statute adopted after November 19, 1974, concerning the juvenile justice system? 99.38 Section 99.38 Education Office of the Secretary, Department of Education FAMILY EDUCATIONAL RIGHTS AND PRIVACY May an Educational Agency or Institution Disclose Personally Identifiable Information From...

  4. 38 CFR 1.525 - Inspection of records by or disclosure of information to recognized representatives of...

    Science.gov (United States)

    2010-07-01

    ... attorney or declaration of representation, no persons or organizations other than the one named in such... office(s) which they regularly occupy. (2) An insured or after maturity of the insurance by death of the... anyone other than the insured or to the beneficiary after death of the insured. Otherwise, information in...

  5. 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.

  6. 29 CFR 4010.7 - Identifying information.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Identifying information. 4010.7 Section 4010.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.7 Identifying information...

  7. CEO Compensation and Disclosure Policy

    OpenAIRE

    Zhang, Weijia; Zhang, Kun

    2016-01-01

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

  8. Consolidation and Disclosure of SPE

    OpenAIRE

    中野, 貴之

    2011-01-01

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

  9. 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...

  10. CodeArmor : Virtualizing the Code Space to Counter Disclosure Attacks

    NARCIS (Netherlands)

    Chen, Xi; Bos, Herbert; Giuffrida, Cristiano

    2017-01-01

    Code diversification is an effective strategy to prevent modern code-reuse exploits. Unfortunately, diversification techniques are inherently vulnerable to information disclosure. Recent diversification-aware ROP exploits have demonstrated that code disclosure attacks are a realistic threat, with an

  11. 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.

  12. Study on default setting for risk-informed regulation

    International Nuclear Information System (INIS)

    Jang, S.C.; Ha, J.J.; Jung, W.D.; Jeong, K.S.; Han, S.H.

    1998-12-01

    Both performing and validating a detailed risk analysis of a complex system are costly and time-consuming undertakings. With the increased use of probabilistic safety analysis (PSA) in regulatory decision making, both regulated parties and regulators have generally favored the use of defaults, because they can greatly facilitate the process of performing a PSA in the first place as well as the process of reviewing and verifying the PSA. The use of defaults may also ensure more uniform standards of PSA quality. However, regulatory agencies differ in their approaches to the use of default values, and the implications of these differences are not yet well understood. Moreover, large heterogeneity among licensees makes it difficult to set suitable defaults. This study focus on the development of model for setting defaults in order to achieve more applicability of risk-informed regulation. In particular, explored are the effects of different levels of conservatism in setting defaults, and their implications for the crafting of regularity incentives. (author). 17 refs., 1 tab

  13. The international regulation of Informal Value Transfer Systems

    Directory of Open Access Journals (Sweden)

    Anand Ajay Shah

    2007-12-01

    Full Text Available After the 11th September 2001 attacks on the United States international attention quickly focused on the sources and methods of terrorist financing. Among the methods terrorists and other criminal actors use to transfer funds are Informal Value Transfer Systems (IVTS which operate either outside the formal financial sector, or through use of the formal financial sector, but without leaving a full record of the transaction. Though the vast majority of funds moved through IVTS are the earnings of migrant workers and immigrant communities, the lack of uniform worldwide regulation of IVTS provides ample opportunity for abuse and misuse. The international community primarily responded to IVTS concerns through the Financial Action Task Force on Money Laundering, which issued a series of recommendations and best practices for states in regulating IVTS operations. While these recommendations are a secure beginning to regulation of IVTS operating within ethnic communities, they fail to address the more modern forms of IVTS that have come about in the post-Cold War globalised world. Comprehensive recommendations governing all types of IVTS, as well as concerted international cooperation and coordination are necessary to address this global phenomenon.

  14. The regulation of ant colony foraging activity without spatial information.

    Directory of Open Access Journals (Sweden)

    Balaji Prabhakar

    Full Text Available Many dynamical networks, such as the ones that produce the collective behavior of social insects, operate without any central control, instead arising from local interactions among individuals. A well-studied example is the formation of recruitment trails in ant colonies, but many ant species do not use pheromone trails. We present a model of the regulation of foraging by harvester ant (Pogonomyrmex barbatus colonies. This species forages for scattered seeds that one ant can retrieve on its own, so there is no need for spatial information such as pheromone trails that lead ants to specific locations. Previous work shows that colony foraging activity, the rate at which ants go out to search individually for seeds, is regulated in response to current food availability throughout the colony's foraging area. Ants use the rate of brief antennal contacts inside the nest between foragers returning with food and outgoing foragers available to leave the nest on the next foraging trip. Here we present a feedback-based algorithm that captures the main features of data from field experiments in which the rate of returning foragers was manipulated. The algorithm draws on our finding that the distribution of intervals between successive ants returning to the nest is a Poisson process. We fitted the parameter that estimates the effect of each returning forager on the rate at which outgoing foragers leave the nest. We found that correlations between observed rates of returning foragers and simulated rates of outgoing foragers, using our model, were similar to those in the data. Our simple stochastic model shows how the regulation of ant colony foraging can operate without spatial information, describing a process at the level of individual ants that predicts the overall foraging activity of the colony.

  15. Improvement of infrastructure for risk-informed regulation

    International Nuclear Information System (INIS)

    2012-01-01

    Improvement of the infrastructure of probabilistic safety assessment (PSA) is essential to the risk-informed regulation for nuclear power plants. JNES conducted update of initiating event frequencies and improvement of the method for uncertainty analysis to enhance the technology bases of PSA in 2011. Furthermore, JNES improved the human reliability analysis method and the reliability analysis method for digital reactor protection systems. JNES estimated initiating event frequencies both for power and shutdown operation based on the recent operating experiences in Nuclear Power Plants (NPPs) of Japan using the hierarchical Bayesian method. As for improvement of the uncertainty analysis method, JNES conducted trial analyses using SOKC (State-Of-Knowledge Correlation) for the representative PWR plant and BWR plant of Japan. The study on the advanced HRA method with operator cognitive action model was conducted to improve a quality of HRA. The study on analyses of 'defense in depth' and 'diversity' for introducing digital instrumentation and control (I and C) systems was conducted. In order to ensure the quality of PSA, JNES conducted a peer review of a representative Japanese BWR plant PSA by the professional PSA engineers from the U.S. in order to extract to improve quality of PSA, and made an effort to develop the procedures of internal fire PSA. JNES participated in OECD/NEA PRISME and FIRE project to obtain the latest information and data to validate and improve the fire propagation analysis codes and the parameters for fire PSA as well. Furthermore, JNES studied schemes for the endorsement and application in the risk-informed regulation of PSA standards established by Atomic Energy Society of Japan. (author)

  16. Improvement of infrastructure for risk-informed regulation

    International Nuclear Information System (INIS)

    Muta, Hitoshi; Tanji, Junichi; Kondo, Keisuke; Uchida, Tsuyoshi; Ito, Tomomichi

    2011-01-01

    Improvement of the infrastructure of probabilistic safety assessment (PSA) is essential to the risk-informed regulation for nuclear power plants. JNES conducted update of initiating event frequency and improvement of method for uncertainty analysis to enhance the technology bases of PSA in 2010. Furthermore, JNES improved human reliability assessment method and reliability assessment method for digital reactor protection systems. JNES estimated initiating event frequencies both for power and shutdown operation based on the recent operating experiences in NPPs of Japan using hierarchical Bayesian method. As for improvement of uncertainty analysis method, JNES conducted trial analysis using SOKC (State-Of-Knowledge Correlation) for representative PWR and BWR of Japan. The study on the advanced HRA method with operator cognitive action model was conducted. The study on reliability analysis method for digital reactor protection systems using Bayesian Network Method was conducted. In order to ensure the quality of PSA, JNES studied requirements and methods for PSA peer review via the preparation of peer review for PSA of a representative Japanese BWR plant conducted by JNES. As an effort to develop the procedures of internal fire PSA and internal flooding PSA, trial analyses were conducted to grasp the risk level cause by fire and flooding in nuclear power plants. JNES participated in OECD/NEA PRISME and FIRE project to obtain the latest information and data to validate and improve the fire propagation analysis codes and the parameters for fire PSA. Furthermore, JNES studies schemes for endorsement and application in risk-informed regulation of PSA standards established by Atomic Energy Society of Japan. (author)

  17. 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.

  18. 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

  19. 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…

  20. How Analysis Informs Regulation:Success and Failure of ...

    Science.gov (United States)

    How Analysis Informs Regulation:Success and Failure of Evolving Approaches to Polyfluoroalkyl Acid Contamination The National Exposure Research Laboratory (NERL) Human Exposure and Atmospheric Sciences Division (HEASD) conducts research in support of EPA mission to protect human health and the environment. HEASD research program supports Goal 1 (Clean Air) and Goal 4 (Healthy People) of EPA strategic plan. More specifically, our division conducts research to characterize the movement of pollutants from the source to contact with humans. Our multidisciplinary research program produces Methods, Measurements, and Models to identify relationships between and characterize processes that link source emissions, environmental concentrations, human exposures, and target-tissue dose. The impact of these tools is improved regulatory programs and policies for EPA.

  1. 27 CFR 70.701 - Rules and regulations.

    Science.gov (United States)

    2010-04-01

    ..., Regulations and Forms § 70.701 Rules and regulations. (a) Formulation. (1) Alcohol, tobacco, and firearms... reaching the same conclusion in other cases unless the facts and circumstances are substantially the same...) Disclosure of secret formulas, processes, business practices, and other similar information. (iii)(A) It is...

  2. 17 CFR 33.7 - Disclosure.

    Science.gov (United States)

    2010-04-01

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

  3. Development of the Informing Relatives Inventory (IRI): Assessing Index Patients' Knowledge, Motivation and Self-Efficacy Regarding the Disclosure of Hereditary Cancer Risk Information to Relatives

    NARCIS (Netherlands)

    de Geus, Eveline; Aalfs, Cora M.; Menko, Fred H.; Sijmons, Rolf H.; Verdam, Mathilde G. E.; de Haes, Hanneke C. J. M.; Smets, Ellen M. A.

    2015-01-01

    Despite the use of genetic services, counselees do not always share hereditary cancer information with at-risk relatives. Reasons for not informing relatives may be categorized as a lack of: knowledge, motivation, and/or self-efficacy. This study aims to develop and test the psychometric properties

  4. Development of the Informing Relatives Inventory (IRI) : Assessing Index Patients' Knowledge, Motivation and Self-Efficacy Regarding the Disclosure of Hereditary Cancer Risk Information to Relatives

    NARCIS (Netherlands)

    de Geus, Eveline; Aalfs, Cora M.; Menko, Fred H.; Sijmons, Rolf H.; Verdam, Mathilde G. E.; de Haes, Hanneke C. J. M.; Smets, Ellen M. A.

    Despite the use of genetic services, counselees do not always share hereditary cancer information with at-risk relatives. Reasons for not informing relatives may be categorized as a lack of: knowledge, motivation, and/or self-efficacy. This study aims to develop and test the psychometric properties

  5. Development of the Informing Relatives Inventory (IRI): Assessing index patients' knowledge, motivation and self-efficacy regarding the disclosure of hereditary cancer risk information to relatives

    NARCIS (Netherlands)

    de Geus, E.; Aalfs, C.M.; Menko, F.H.; Sijmons, R.H.; Verdam, M.G.E.; de Haes, H.C.J.M.; Smets, E.M.A.

    2015-01-01

    Background: Despite the use of genetic services, counselees do not always share hereditary cancer information with at-risk relatives. Reasons for not informing relatives may be categorized as a lack of: knowledge, motivation, and/or self-efficacy. Purpose: This study aims to develop and test the

  6. Self-regulation and selective exposure: the impact of depleted self-regulation resources on confirmatory information processing.

    Science.gov (United States)

    Fischer, Peter; Greitemeyer, Tobias; Frey, Dieter

    2008-03-01

    In the present research, the authors investigated the impact of self-regulation resources on confirmatory information processing, that is, the tendency of individuals to systematically prefer standpoint-consistent information to standpoint-inconsistent information in information evaluation and search. In 4 studies with political and economic decision-making scenarios, it was consistently found that individuals with depleted self-regulation resources exhibited a stronger tendency for confirmatory information processing than did individuals with nondepleted self-regulation resources. Alternative explanations based on processes of ego threat, cognitive load, and mood were ruled out. Mediational analyses suggested that individuals with depleted self-regulation resources experienced increased levels of commitment to their own standpoint, which resulted in increased confirmatory information processing. In sum, the impact of ego depletion on confirmatory information search seems to be more motivational than cognitive in nature.

  7. 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...

  8. Leader Self Disclosure within PAL: A Case Study

    Science.gov (United States)

    Allen, Adelaide; Court, Sue

    2009-01-01

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

  9. 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

  10. 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...

  11. 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...

  12. 28 CFR 2.56 - Disclosure of Parole Commission file.

    Science.gov (United States)

    2010-07-01

    ... Chairman's decision on appeal. (i) Expedited processing of Requests. (1) The Commission will provide... permissible under the Freedom of Information Act or the Privacy Act of 1974. (b) Scope of disclosure. Disclosure under this section shall extend to Commission documents concerning the prisoner or parolee making...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. 32 CFR 518.6 - Public information.

    Science.gov (United States)

    2010-07-01

    ... disclosure of the information. Activities must be prepared to present a sound legal basis in support of their...) FOIA handbook. The Department of the Army Freedom of Information Act/Privacy Act (DA FOIA/PA) Office shall prepare, in addition to FOIA regulations, a handbook for the use of the public in obtaining...

  19. Prioritising Disclosures in the Annual Report

    DEFF Research Database (Denmark)

    Riise Johansen, Thomas; Plenborg, Thomas

    2013-01-01

    Drawing upon information economics, this paper presents a relative assessment of 24 of the most common disclosure items in the management commentary and notes sections of the annual report. We design and conduct an Internet survey using a large representative sample of users with an investment...... responsibility and corporate governance, the least demanded disclosure items in the management commentary, are also costly items to prepare. Further, preparers do not consider indirect costs (i.e. competitive position costs and potential litigation costs) of information provided in the management commentary...

  20. 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...

  1. The Influence of Environmental Disclosure on Capital Structure of Brazilian Companies listed on the BM&FBovespa

    Directory of Open Access Journals (Sweden)

    Sheila Mendes Fernandes

    2012-12-01

    Full Text Available The objective of this study to verify the relationship between environmental disclosure and the capital structure of companies classified according to Law 10165 which provides for the National Environmental Policy for the period 2006 to 2010. To meet the proposed objectives were used as proxies for capital structure debt to verify the cost of debt and to verify the CAPM cost of equity. To measure the level of environmental disclosure content analysis was carried out in the notes, the management report and the report of the environmental information contained in the report of the Annual Information (IAN. We analyzed 89 companies with 95,020 sentences, and 5279 relating to environmental events, such 4819 relating to environmental information regarding positive and 460 negative environmental information. To investigate the relationship between these variables was used in the analysis panel with random effects adjusted by robust tool. The findings of this study demonstrate that environmental disclosure does not affect the cost of debt, ie, in the Brazilian market, the environmental information whether positive or negative does not drive the market to influence positively / negatively the cost of debt. However, the results showed that the positive environmental disclosure adversely affects the cost of equity demonstrating that "good environmental image of the company" leverage the company's credibility this crucial factor in reducing the risk of the company since the engagement with sustainability and generate savings for the effective and efficient use of resources eliminates and / or reduces the incidence of government regulations.

  2. 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.

  3. 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.

  4. Cops, Computers and the Right to Privacy in the Information Age: unauthorised access and inapropriate disclosure of information complaints in New South Wales

    Directory of Open Access Journals (Sweden)

    Mike Enders

    2001-05-01

    Full Text Available The term the 'information age' is particularly applicable to Australia. In a recent email, the Australian Institute of Criminology's Chief Librarian, John Myrtle, passed on statistics which showed that internet use and access in Australia has increased about 50% during the last year (Pers. Comm. 14 July 1999. Of greater interest is the fact that almost 20% of Australian households, 1.3 million, have internet access and over one third of the adult population has accessed the internet at some time during the year ending February 1999. To further back these figures, the Sydney Morning Herald of 12 February, 2000, carried statistics from the Australian Bureau of Statistics which showed that 22.6% of Australian families had home internet access (Anon., 2000a, p. 105. These figures firmly place Australians among the world's most computer literate societies. Of course computers weren't always that popular. The authors of this paper entered law enforcement at a time when computers were owned by Universities and major corporations - not individuals - and a decent calculator cost about a week's wages. However, things changed quickly and by the 1980s computers were an established part of policing. Today, all major police services are committed to, and reliant on, some form of computerised information system. The two systems which the authors have had contact with are the Crime Reporting and Information System for Police (CRISP (Queensland Police Service and the Computerised Operational Policing System (COPS (New South Wales Police Service. While many aspects of these two systems are different, they, and all the other police information systems in existence, share one major similarity: they store and provide access to personal and confidential information on every individual with whom police come into contact during their duties. Modern police investigation techniques rely on officers being able to access this information routinely to carry out their duties

  5. Firm Traits and Web Based Disclosures in Top Nigerian Firms

    Directory of Open Access Journals (Sweden)

    Bello Ayuba

    2016-02-01

    Full Text Available The use of the internet as a medium of dissemination of information to stakeholders is increasingly gaining grounds. This study extends existing literature on web disclosures by investigating the characteristics that predict the extent of web-based disclosures. In this study, corporate websites of top Nigerian firms are used as sources of data, while a regression analysis is employed to examine the extent of prediction. Results indicate that the firm size and industry type are significant determinants of web disclosures. However, other firm traits such as ownership dispersion and financial performance do not significantly explain the extent of internet disclosures. The study recommends that a regulatory template for corporate web disclosures be put in place by government regardless of the size or industry classification of the firm. This is with a view to considerably reduce agency conflicts arising from information asymmetry in publicly listed firms in Nigeria.

  6. Medical privacy and the disclosure of personal medical information: the beliefs and experiences of those with genetic and other clinical conditions.

    Science.gov (United States)

    Kass, Nancy E; Hull, Sara Chandros; Natowicz, Marvin R; Faden, Ruth R; Plantinga, Laura; Gostin, Lawrence O; Slutsman, Julia

    2004-07-30

    There has been heightened legislative attention to medical privacy and to protections from genetic discrimination, without large-scale studies to document privacy concerns or analysis of whether experiences differ by whether the condition is genetic (defined here as a single-gene disorder) or non-genetic. To determine whether experiences regarding privacy, disclosure, and consequences of disclosure differ by whether one's medical condition is genetic, we conducted a descriptive study with one-time, structured quantitative and qualitative interviews. We interviewed approximately 100 adults or parents of children with each of the following medical conditions: sickle cell disease, cystic fibrosis, diabetes, and HIV, and 200 adults with or at risk for breast cancer or colon cancer. The percentages of the total 597 respondents experiencing positive or negative consequences of disclosure and the degree to which experiences differed by whether the condition was genetic were the outcomes of interest. Seventy-four percent were glad and 13% regretted others knew about their condition; these findings did not differ significantly by genetic vs. non-genetic condition. Reports of job and health insurance discrimination were not uncommon for the overall study population (19 and 27%, respectively) but were more likely among those with genetic conditions (30 and 37%, respectively). Legislation and other policy-making should target the needs of persons with all conditions and not focus exclusively on genetic discrimination, given that experiences and concerns generally do not differ based on the genetic etiology of the condition. Copyright 2004 Wiley-Liss, Inc.

  7. The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study

    Directory of Open Access Journals (Sweden)

    Alessandro Mechelli

    2017-01-01

    Full Text Available The business model concept is a common topic investigated in different fields of research. To participate to the debate around such concept in the accounting field, the objective of this paper is showing whether and how the voluntary disclosure of the non-mandatory IASB (2010 macro-components, that we consider the key elements of a business model of financial entities, increases the value relevance of accounting amounts. Analyzing a sample of 124 European financial entities over the period 2010–2013, the paper shows that the value relevance of accounting amounts of entities that provide a wide disclosure of their business model is higher than the one of entities that provide a limited disclosure of their business model. These findings not only shed lights about the importance of disclosing information relating to the business model to improve the usefulness of accounting amounts for investors’ strategies, but also have implication for regulators and standard setters that from results could learn the opportunity to make the disclosure of IASB (2010 compulsory for all the IAS/IFRS compliant entities.

  8. 76 FR 34886 - General Services Administration Acquisition Regulation; Implementation of Information Technology...

    Science.gov (United States)

    2011-06-15

    ... Acquisition Regulation; Implementation of Information Technology Security Provision AGENCY: Office of... information technology (IT) supplies, services and systems with security requirements. DATES: Effective Date... effective date that include information technology (IT) supplies, services and systems with security...

  9. 77 FR 749 - General Services Administration Acquisition Regulation; Implementation of Information Technology...

    Science.gov (United States)

    2012-01-06

    ... Acquisition Regulation; Implementation of Information Technology Security Provision AGENCY: Office of... orders that include information technology (IT) supplies, services and systems. DATES: Effective Date... 6, 2012 that include information technology (IT) supplies, services and systems with security...

  10. 45 CFR 1159.14 - Will the Endowment maintain a written account of disclosures made from its systems of records?

    Science.gov (United States)

    2010-10-01

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

  11. The value relevance of voluntary disclosure in the annual report

    DEFF Research Database (Denmark)

    Banghøj, Jesper; Plenborg, Thomas

    2006-01-01

    This paper examines if the level of voluntary disclosure affects the association between current returns and future earnings. Economic theory suggests that firms might find it advantageous to provide additional pieces of information (i.e., voluntary disclosure) to investors and analysts (Verrecchia...... 1983). Our results indicate that more voluntary disclosure does not improve the association between current returns and future earnings; i.e. current returns do not reflect more future earnings news. This finding raises the question whether voluntary information in the annual report contains value...... relevant information about future earnings or if investors are simply not capable of incorporating voluntary information in the firm value estimates. Key words: Disclosure, future earnings, informativeness...

  12. 75 FR 48585 - Revision of Freedom of Information Act Regulations

    Science.gov (United States)

    2010-08-11

    ... the initial publication of CEQ's FOIA regulations in 1977, reflects the increased cost of human..., CEQ has adhered to the regulatory philosophy and the applicable principles of regulation as set forth... significantly affecting the quality of the human environment.'' If an action may have a significant impact and...

  13. 77 FR 74347 - Freedom of Information Act Regulations

    Science.gov (United States)

    2012-12-14

    ... regulation, CIGIE adhered to the regulatory philosophy and the applicable principles of regulation as set... research (if the request is from an educational institution) or scientific research (if the request is from... operating one or more programs of scholarly research. (2) The term ``non-commercial scientific institution...

  14. Personal disclosure revisited.

    Science.gov (United States)

    Olarte, Silvia W

    2003-01-01

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

  15. Privacy and security disclosures on telecardiology websites

    NARCIS (Netherlands)

    Dubbeld, L.

    2006-01-01

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

  16. 77 FR 51496 - Federal Acquisition Regulation; Basic Safeguarding of Contractor Information Systems

    Science.gov (United States)

    2012-08-24

    ... Federal Acquisition Regulation; Basic Safeguarding of Contractor Information Systems AGENCY: Department of... Acquisition Regulation (FAR) to add a new subpart and contract clause for the basic safeguarding of contractor... information) that will be resident on or transiting through contractor information systems. DATES: Interested...

  17. 76 FR 35218 - Federal Acquisition Regulation; Information Collection; Cost or Pricing Data Requirements and...

    Science.gov (United States)

    2011-06-16

    ... Pricing Data, by any of the following methods: Regulations.gov : http://www.regulations.gov . Submit...; Information Collection; Cost or Pricing Data Requirements and Information Other Than Cost or Pricing Data... concerning cost or pricing data requirements and information other than cost or pricing data. Public comments...

  18. 78 FR 5873 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2013-01-28

    ... Service 26 CFR Parts 1 and 301 Regulations Relating to Information Reporting by Foreign Financial... 9610] RIN 1545-BK68 Regulations Relating to Information Reporting by Foreign Financial Institutions and... (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S...

  19. 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

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

    Science.gov (United States)

    Nazuk, Ayesha; Shabbir, Javid

    2018-01-01

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

  1. 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.

  2. 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.

  3. 12 CFR 216.11 - Limits on redisclosure and reuse of information.

    Science.gov (United States)

    2010-01-01

    ... RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.11... disclose that information to a third party for marketing purposes or use that information for your own marketing purposes. (b)(1) Information you receive outside of an exception. If you receive nonpublic...

  4. 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.

  5. Materiality disclosures in statutory auditing : a Maltese perspective

    OpenAIRE

    Baldacchino, Peter J.; Tabone, Norbert; Demanuele, Ryan;

    2017-01-01

    Materiality is a fundamental auditing concept. The determination and application of materiality in the conduct of an external audit is regulated by International Standards on Auditing. This paper analysed the benefits and drawbacks of materiality disclosures in Maltese statutory auditing from the perspective of Maltese auditors, whilst measuring and explaining their resistance to such disclosures. A mixed-methods research design was adopted whereby data was collected from Maltese auditors fir...

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

    NARCIS (Netherlands)

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

    2016-01-01

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

  7. 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

  8. Fatores determinantes no disclosure em Responsabilidade Social Corporativa (RSC: um estudo qualitativo e quantitativo com empresas listadas na Bovespa Communication level and determinant factors of corporative social responsibility disclosure: a qualitative and quantitative study of companies listed in Bovespa

    Directory of Open Access Journals (Sweden)

    Sérgio Henrique da Conceição

    2011-01-01

    Full Text Available O presente trabalho constitui-se, enquanto uma pesquisa qualitativa e quantitativa, que a partir do levantamento de literatura acerca do processo de disclosure, em responsabilidade social corporativa (RSC em companhias brasileiras. Realizou levantamento dos relatórios disponibilizados pelas companhias listadas na BOVESPA (Bolsa de Valores do Estado de São Paulo para um conjunto de 123 empresas, fundamentado pelo referencial da Teoria da Divulgação Voluntária e da Teoria da Legitimidade, aliado à técnica estatística da análise fatorial, buscou identificar o nível de comunicação das informações relacionadas ao desempenho em RSC e prováveis fatores determinantes ao disclosure em responsabilidade social corporativa (RSC a partir de variáveis independentes do desempenho econômico-financeiro e social (distribuição de riqueza dessas companhias. Os resultados obtidos no estudo sugerem que a política de disclosure em RSC para as empresas que formaram a amostra demonstrou ser bastante incipiente e altamente vinculada a aspectos de externalidade positiva (marketing social, sendo possível estabelecer uma determinação significante entre o desempenho econômico-financeiro e social com o disclosure em RSC, para as empresas que atuam em atividade regulamentada.The current article is a qualitative and quantitative study based on the literature regarding the corporative social responsibility (CSR disclosure in Brazilian companies. This research evaluated reports provided by companies listed in BOVESPA (Stock Exchange of the State of São Paulo, Brazil. Based on the Voluntary Disclosure Theory and Legitimacy Theory, 123 companies were evaluated in combination with factor analysis, a statistical technique, in order to identify the level of communication concerning sharing information related to CSR performance and the probable determinant factors to corporative social responsibility (CSR disclosure using financial economical, and social

  9. 77 FR 43083 - Federal Acquisition Regulation; Information Collection; Advance Payments

    Science.gov (United States)

    2012-07-23

    ...; Information Collection; Advance Payments AGENCIES: Department of Defense (DOD), General Services... requirement concerning advance payments. Public comments are particularly invited on: Whether this collection of information is necessary for the proper performance of functions of the Federal Acquisition...

  10. 75 FR 29547 - Federal Acquisition Regulation; Information Collection; Contract Financing

    Science.gov (United States)

    2010-05-26

    ...; Information Collection; Contract Financing AGENCIES: Department of Defense (DoD), General Services... previously approved information collection requirement concerning contract financing. Public comments are... substantially changed the statutory authorities for Government financing of contracts. Sections 2001(f) and 2051...

  11. 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...

  12. 上市公司内控信息披露的研究--以山东好当家海洋发展股份有限公司为例%The Study of Information Disclosure of Listed Companies' Internal Control---Empirical Study of SHANDONG HOMEY AQUATIC DEVELOPMENT CO., LTD

    Institute of Scientific and Technical Information of China (English)

    王言言

    2016-01-01

    作为信息公开的经营实体,上市公司受到社会各界广泛关注,作为投资者,股东希望公司能合法经营,同时能保障效益、持续增长,实现战略目标。因此需要关注公司的各种报告,了解公司的经营业绩及内部控制运行状况。从2001年开始,上市公司信用遭到广泛质疑,披露内部控制就显得尤为重要。对此,美国出台了SOX法案,随后,我国沪深两所也颁布了《上市公司内部控制指引》。本文针对境内上市的、非国有控制的、规模中等的山东好当家海洋发展股份有限公司在《指引》发布前后内部控制披露与内部控制自我评价方面的情况进行对比分析,得出相关结论。%Listed companies, as business entity of information disclosure, received extensive attention from all sectors of society. Investors, shareholders require the entity to guarantee efficiency, sustain the growth and achieve their strategic goals, at the same time observe legitimate regulations. Thus, they should pay close attention to the company's reports, understand the operating performance and the status of the internal control operation of the companies. Since 2001, listed companies' credit has been widely queried, the internal control disclosure is particularly important. To solve the problem, the United States introduced the SOX act. Subsequently, Shanghai and Shenzhen enacted the listed companies' internal control guidelines. This paper selects a non-state control, medium-size Shandong Homey Aquatic Development CO., LTD, compares and analyzes the condition of the internal control disclosure and internal control self-assessment in the "guidance" issued before and after and we can get some related conclusions.

  13. The importance of disclosure in corporate governance self-regulation across Europe: A review of the Winter Report and the EU Action Plan

    NARCIS (Netherlands)

    G.F. Maassen (Gregory); F.A.J. van den Bosch (Frans); H.W. Volberda (Henk)

    2004-01-01

    textabstractAlthough self-regulation has proven to be effective for the development of voluntary corporate-governance codes, the results of this study indicate that leading European companies are not yet too concerned about compliance with these codes. While self-regulation appears to be ineffective

  14. Towards a multi-agent system for regulated information exchange in crime investigations

    NARCIS (Netherlands)

    Dijkstra, Pieter; Prakken, H.; Vey Mestdagh, C.N.J. de

    2005-01-01

    This paper outlines a multi-agent architecture for regulated information exchange of crime investigation data between police forces. Interactions between police officers about information exchange are analysed as negotiation dialogues with embedded persuasion dialogues. An architecture is then

  15. 77 FR 15370 - General Services Administration Acquisition Regulation; Information Collection; Price Reductions...

    Science.gov (United States)

    2012-03-15

    ... Services Administration Acquisition Regulation; Information Collection; Price Reductions Clause; Extension... notice of request for comments regarding OMB Control No. 3090-0235, Price Reductions Clause, published in... 16, 2012. ADDRESSES: Submit comments identified by Information Collection 3090- 0235, Price...

  16. Electromyogram refinement using muscle synergy based regulation of uncertain information.

    Science.gov (United States)

    Min, Kyuengbo; Shin, Duk; Lee, Jongho; Kakei, Shinji

    2018-04-27

    Electromyogram signal (EMG) measurement frequently experiences uncertainty attributed to issues caused by technical constraints such as cross talk and maximum voluntary contraction. Due to these problems, individual EMGs exhibit uncertainty in representing their corresponding muscle activations. To regulate this uncertainty, we proposed an EMG refinement, which refines EMGs with regulating the contribution redundancy of the signals from EMGs to approximating torques through EMG-driven torque estimation (EDTE) using the muscular skeletal forward dynamic model. To regulate this redundancy, we must consider the synergistic contribution redundancy of muscles, including "unmeasured" muscles, to approximating torques, which primarily causes redundancy of EDTE. To suppress this redundancy, we used the concept of muscle synergy, which is a key concept of analyzing the neurophysiological regulation of contribution redundancy of muscles to exerting torques. Based on this concept, we designed a muscle-synergy-based EDTE as a framework for EMG refinement, which regulates the abovementioned uncertainty of individual EMGs in consideration of unmeasured muscles. In achieving the proposed EMG refinement, the most considerable point is to suppress a large change such as overestimation attributed to enhancement of the contribution of particular muscles to estimating torques. Therefore it is reasonable to refine EMGs by minimizing the change in EMGs. To evaluate this model, we used a Bland-Altman plot, which quantitatively evaluates the proportional bias of refined signals to EMGs. Through this evaluation, we showed that the proposed EDTE minimizes the bias while approximating torques. Therefore this minimization optimally regulates the uncertainty of EMGs and thereby leads to optimal EMG refinement. Copyright © 2018 Elsevier Ltd. All rights reserved.

  17. Toward introduction of risk informed safety regulation. Nuclear Safety Commission taskforce's interim report

    International Nuclear Information System (INIS)

    2006-01-01

    Nuclear Safety Commission's taskforce on 'Introduction of Safety Regulation Utilizing Risk Information' completed the interim report on its future subjects and directions in December 2005. Although current safety regulatory activities have been based on deterministic approach, this report shows the risk informed approach is expected to be very useful for making nuclear safety regulation and assurance activities reasonable and also for appropriate allocation of regulatory resources. For introduction of risk informed regulation, it also recommends pileups of experiences with gradual introduction and trial of the risk informed approach, improvement of plant maintenance rules and regulatory requirements utilizing risk information, and establishment of framework to assure quality of risk evaluation. (T. Tanaka)

  18. Characterizing, Classifying, and Understanding Information Security Laws and Regulations: Considerations for Policymakers and Organizations Protecting Sensitive Information Assets

    Science.gov (United States)

    Thaw, David Bernard

    2011-01-01

    Current scholarly understanding of information security regulation in the United States is limited. Several competing mechanisms exist, many of which are untested in the courts and before state regulators, and new mechanisms are being proposed on a regular basis. Perhaps of even greater concern, the pace at which technology and threats change far…

  19. 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

  20. Student Self-Disclosure

    Science.gov (United States)

    Lucas, Janet; DeGenaro, William

    2007-01-01

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

  1. 77 FR 29983 - Federal Acquisition Regulation; Information Collection; Subcontract Consent

    Science.gov (United States)

    2012-05-21

    ... performance of functions of the Federal Acquisition Regulation (FAR), and whether it will have practical... The objective of consent to subcontract, as discussed in FAR Part 44, is to evaluate the efficiency and effectiveness with which the contractor spends Government funds, and complies with Government...

  2. Spatial Regulation, Politics of Access and Informal economic Policy ...

    African Journals Online (AJOL)

    ... to draw attention to the political contestation over space. The city was 'invaded' and 'conquered' by traders who were formerly excluded (Nesvag, 2000, 2001; Tsoeu, 2003). At the same time, attention is drawn to the current attempts by city managers to control and regulate this contested space in an environment of flux.

  3. 77 FR 42673 - Freedom of Information Act Regulations

    Science.gov (United States)

    2012-07-20

    .... 552). In issuing this regulation, CIGIE adhered to the regulatory philosophy and the applicable... research (if the request is from an educational institution) or scientific research (if the request is from... operating one or more programs of scholarly research. (2) The term ``non-commercial scientific institution...

  4. Regulation of health information processing in an outsourcing environment.

    Science.gov (United States)

    2004-06-01

    Policy makers must consider the work force, technology, cost, and legal implications of their legislative proposals. AHIMA, AAMT, CHIA, and MTIA urge lawmakers to craft regulatory solutions that enforce HIPAA and support advancements in modern health information processing practices that improve the quality and cost of healthcare. We also urge increased investment in health information work force development and implementation of new technologies to advance critical healthcare outcomes--timely, accurate, accessible, and secure information to support patient care. It is essential that state legislatures reinforce the importance of improving information processing solutions for healthcare and not take actions that will produce unintended and detrimental consequences.

  5. Carbon disclosure project report 2007 : Canada 200 : on behalf of 315 investors with assets of $41 trillion

    International Nuclear Information System (INIS)

    Greenall, D.

    2007-10-01

    The risks of climate change have shifted from the field of scientific debate to the front lines of investment risk management. This report was based on submissions received from the most valuable corporations listed on the Toronto Stock Exchange. The report was developed by the Carbon Disclosure Project (CDP) and described steps currently being taken by companies to address the challenge of climate change. Eighty-eight per cent of respondents to the survey indicated that climate change presented business risks, while a further 86 per cent suggested that climate change offered increased opportunities. Although the gap between uptake of greenhouse gas (GHG) management and corporate risk awareness has now narrowed, many companies continue to disregard the CDP investor request or provide only limited information in their responses. In this survey, important financial data such as abatement costs, contingent emissions liabilities, and revenue projections were mostly absent from company responses. A climate disclosure leadership index was presented which measured the quality of company disclosures to the CDP5 information request. Sixteen climate disclosure leaders were identified using the index. A continued lack of clear regulations was cited by respondents as a significant impediment to the implementation of a carbon emissions reduction strategy. It was concluded that only 10 per cent of respondents have undertaken a climate change risk assessment. 15 figs

  6. Carbon disclosure project report 2007 : Canada 200 : on behalf of 315 investors with assets of $41 trillion

    Energy Technology Data Exchange (ETDEWEB)

    Greenall, D. [Conference Board of Canaa, Ottawa, ON (Canada)

    2007-10-15

    The risks of climate change have shifted from the field of scientific debate to the front lines of investment risk management. This report was based on submissions received from the most valuable corporations listed on the Toronto Stock Exchange. The report was developed by the Carbon Disclosure Project (CDP) and described steps currently being taken by companies to address the challenge of climate change. Eighty-eight per cent of respondents to the survey indicated that climate change presented business risks, while a further 86 per cent suggested that climate change offered increased opportunities. Although the gap between uptake of greenhouse gas (GHG) management and corporate risk awareness has now narrowed, many companies continue to disregard the CDP investor request or provide only limited information in their responses. In this survey, important financial data such as abatement costs, contingent emissions liabilities, and revenue projections were mostly absent from company responses. A climate disclosure leadership index was presented which measured the quality of company disclosures to the CDP5 information request. Sixteen climate disclosure leaders were identified using the index. A continued lack of clear regulations was cited by respondents as a significant impediment to the implementation of a carbon emissions reduction strategy. It was concluded that only 10 per cent of respondents have undertaken a climate change risk assessment. 15 figs.

  7. 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...

  8. 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

  9. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    Energy Technology Data Exchange (ETDEWEB)

    Osmundsen, P

    1994-12-01

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs.

  10. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    International Nuclear Information System (INIS)

    Osmundsen, P.

    1994-12-01

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs

  11. 76 FR 78739 - Agency Information Collection (Regulation on Application for Fisher Houses and Other Temporary...

    Science.gov (United States)

    2011-12-19

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0630] Agency Information Collection (Regulation on Application for Fisher Houses and Other Temporary Lodging and VHA Fisher House Application... INFORMATION: Title: Regulation on Application for Fisher Houses and Other Temporary Lodging and VHA Fisher...

  12. 77 FR 41952 - Correction to Modification of Regulations Regarding the Definition of Factual Information and...

    Science.gov (United States)

    2012-07-17

    ... DEPARTMENT OF COMMERCE International Trade Administration 19 CFR Part 351 Correction to Modification of Regulations Regarding the Definition of Factual Information and Time Limits for Submission of... Regulations Regarding the Definition of Factual Information and Time Limits for Submission of Factual...

  13. 78 FR 55202 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2013-09-10

    ... Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain... (78 FR 5874). The regulations related to information reporting by foreign financial institutions (FFIs... foreign branch of a U.S. financial institution that is a reporting Model 1 FFI must withhold in accordance...

  14. 77 FR 9021 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2012-02-15

    ... Service 26 CFR Parts 1 and 301 Regulations Relating to Information Reporting by Foreign Financial...-121647-10] RIN 1545-BK68 Regulations Relating to Information Reporting by Foreign Financial Institutions... respect to withholding and reporting under chapter 4. If a territory financial institution is a flow...

  15. 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...

  16. 45 CFR 1182.14 - Procedures for maintaining accounts of disclosures made by the Institute from its systems of...

    Science.gov (United States)

    2010-10-01

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

  17. 28 CFR 16.26 - Considerations in determining whether production or disclosure should be made pursuant to a demand.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Considerations in determining whether production or disclosure should be made pursuant to a demand. 16.26 Section 16.26 Judicial Administration DEPARTMENT OF JUSTICE PRODUCTION OR DISCLOSURE OF MATERIAL OR INFORMATION Production or Disclosure in Federal...

  18. A study on the relevance and influence of the existing regulation and risk informed/performance based regulation

    Energy Technology Data Exchange (ETDEWEB)

    Cheong, B. J.; Kang, J. M.; Kim, H. S.; Koh, S. H.; Kang, D. H.; Park, C. H. [Cheju Univ., Jeju (Korea, Republic of)

    2003-02-15

    The goal of this study is to estimate the relevance and Influence of the Existing Regulation and the RI-PBR to the institutionalization of the regulatory system. This study reviews the current regulatory system and the status of the RI-PBR implementation of the US NRC and Korea based upon SECY Papers, Risk Informed Regulation Implementation Plan (RIRIP) of the US NRC and other domestic studies. In order to investigate the perceptions, knowledge level, ground for the regulatory change, a survey was performed to Korean nuclear utilities, researchers and regulators on the perception on the RIR. The questionnaire was composed of 50 questions regarding personal details on work experience, level of education and specific field of work ; level of knowledge on the risk informed performance based regulation (RI-PBR); the perception of the current regulation, the effectiveness, level of procedure, flexibility, dependency on the regulator and personal view, and the perception of the RI-PBR such as flexibility of regulation, introduction time and the effect of RI-PBR, safety improvement, public perception, parts of the existing regulatory system that should be changed, etc. 515 answered from all sectors of the nuclear field; utilities, engineering companies, research institutes, and regulatory bodies.

  19. 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...

  20. A comparative analysis between Finns and Chinese : how communication traits affect self-disclosure in intercultural friendships?

    OpenAIRE

    Cui, Xuejun

    2016-01-01

    Self-disclosure, or the process revealing personal information about oneself to another, plays a vital role in friendship formation and maintenance, and cultured self-disclosure has been proven to be a powerful factor influencing intercultural friendships. Substantial cross-cultural research has shown self-disclosure differs among different cultural groups, but little research has examined what factors facilitate or impede self-disclosure in intercultural friendships. This research answers...

  1. The role of the family in HIV status disclosure amongst women in Vietnam: Familial dependence and independence

    OpenAIRE

    Dinh, D.; White, J.; Hipwell, M.; Nguyen, T.; Pharris, A.

    2017-01-01

    Insights into disclosure by PLWHA can inform strategies for treatment and support, yet Vietnamese women's self-disclosure patterns are poorly understood. We conducted interviews with 12 HIV-positive women, identifying three principal factors influencing disclosure to family members: patrilocal residence, desire to protect own family, and the need for financial support. Women's decision-making about disclosure was significantly affected by dependence on or independence of parents-in-law and th...

  2. 76 FR 12364 - Agency Information Collection Activities: Bonded Warehouse Regulations

    Science.gov (United States)

    2011-03-07

    ... respondents or record keepers from the collection of information (a total capital/ startup costs and... Total Annual Responses: 9,254. Estimated Time per Response: 32 minutes. Estimated Total Annual Burden...

  3. Service quality and asymmetric information in the regulation of monopolies: The Chilean electricity distribution industry

    Science.gov (United States)

    Melo, Oscar Alfredo

    This study is an enquiry about the role that service quality, asymmetric information, scope of regulation and regulator's preferences play in the regulation of monopolies, with an application to the case of the Chilean electricity distribution industry. In Chapter 1, I present the problem of regulating a monopolist and introduce the special conditions that the electricity sector has. Later I discuss the main characteristics of the electricity system that operates in Chile. The literature on regulation is reviewed in Chapter 2. A special emphasis is given to the problems of quality and information, and the lack of its proper joint treatment. In Chapter 3, I develop four theoretical models of regulation that explicitly consider the regulation of price and quality versus price-only regulation, and a symmetric versus asymmetric information structure where only the regulator knows its true costs. In these models, I also consider the effect of a regulator that may have a preference between consumers and the regulated monopolistic firms. I conclude that with symmetric information and independent of the scope of regulation, having a regulator that prefers consumers or producers does not affect the efficiency of the outcome. I also show that the regulator's inability to set quality, thus regulating only price, leads to an inefficient outcome, away from the first best solution that can be achieved by regulating both price and quality, even with asymmetric information, as long as the regulator does not have a "biased" preference for consumers or the monopolistic producers. If the regulator has a "bias," then the equilibrium will be inefficient with asymmetric information. But the effect on equilibrium price and quality depends on the direction of the effect of quality on the marginal effect of price in demand. More importantly, no closed-form solution can be derived unless drastic simplifications are made. To further investigate the outcome of the models, I use numerical

  4. 32 CFR 806b.49 - Disclosure accountings.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...

  5. 15 CFR 785.10 - Matters protected against disclosure.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Matters protected against disclosure. 785.10 Section 785.10 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) BUREAU OF INDUSTRY AND SECURITY, DEPARTMENT OF COMMERCE ADDITIONAL PROTOCOL REGULATIONS...

  6. 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.

  7. 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.

  8. 76 FR 37353 - Federal Acquisition Regulation; Submission for OMB Review; Contractor Business Ethics Compliance...

    Science.gov (United States)

    2011-06-27

    ...; Submission for OMB Review; Contractor Business Ethics Compliance Program and Disclosure Requirements AGENCIES... contractor business ethics compliance program and disclosure requirements. Public comments are particularly... Information Collection 9000- 0164, Contractor Business Ethics Compliance Program and Disclosure Requirements...

  9. 75 FR 3903 - Agency Information Collection Activities; Submission to OMB for Review and Approval; Comment...

    Science.gov (United States)

    2010-01-25

    ..., confidential business information (CBI), or other information whose public disclosure is restricted by statute. For further information about the electronic docket, go to http://www.regulations.gov . Title: Green...; Comment Request; GreenChill Advanced Refrigeration Partnership AGENCY: Environmental Protection Agency...

  10. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  11. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...

  12. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  13. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...

  14. THE SYNTHESIS AND ANALYSIS INFORMATION TECHNOLOGY OF INTERACTIVE REGULATIONS FUNCTIONAL MODELS

    Directory of Open Access Journals (Sweden)

    Владимир Александрович ТИМОФЕЕВ

    2016-02-01

    Full Text Available A person has no ability to capture entirely and to estimate correctly the logical coherence and consistency of Regulations in the Text Form. It leads to mistakes in a work of an Enterprise Staff and to the impossibility of mastering of the Regulations with considerable volume. Presented Information Technology allows the Regulations Executor to receive on-line proper information of the Optimum Actions in any possible Situation, which can arise in the course of the work. Leading Experts of any Enterprise may create the full-fledged Expert System by themselves with the help of Specialized Software. Such a System will contain the knowledge in the Functional Model of Regulations (the Optimum Business Process. Stages of realization of the represented Information Technology and the peculiarities of on-line data displaying for the Regulations Executor are illustrated by the Pharmacy Customer Service Regulations.

  15. 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.

  16. 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.

  17. Study on institutionalization of risk-informed performance-based regulation

    Energy Technology Data Exchange (ETDEWEB)

    Kim, M. G.; Hong, S. Y.; Seo, M. R. [Korea Electric Power Research Institute, Taejon (Korea, Republic of)

    2003-02-15

    In this study, for the institutionalization of risk informed and performance based regulation in Korea, the latest technical movements of overseas countries are examined and reviewed. And the issues that was found when license change petition using risk information was submitted in Korean regulatory body are reviewed. Based on these review, the applicable areas to domestic situation will be found and proposed. This study can contribute to setting up the proper direction for the institutionalization of risk informed and performance based regulation.

  18. Regulating genetic privacy in the online health information era.

    Science.gov (United States)

    Magnusson, Roger S

    As the clinical implications of the genetic components of disease come to be better understood, there is likely to be a significant increase in the volume of genetic information held within clinical records. As patient health care records, in turn, come on-line as part of broader health information networks, there is likely to be considerable pressure in favour of special laws protecting genetic privacy. This paper reviews some of the privacy challenges posed by electronic health records, some government initiatives in this area, and notes the impact that developments in genetic testing will have upon the 'genetic content' of e-health records. Despite the sensitivity of genetic information, the paper argues against a policy of 'genetic exceptionalism', and its implications for genetic privacy laws.

  19. Research needs for risk-informed, performance-based regulation

    International Nuclear Information System (INIS)

    Cloninger, T.H.

    1997-01-01

    This presentation was made by an executive in the utility which operates the South Texas Project reactors, and summarizes their perspective on probabilistic safety analysis, risk-based operation, and risk-based regulation. They view it as a tool to help them better apply their resources to maintain the level of safety necessary to protect the public health and safety. South Texas served as one of the pilot plants for the application of risk-based regulation to the maintenance rule. The author feels that the process presents opportunities as well as challenges. Among the opportunities is the involvement of more people in the process, and the sense of investment they take in the decisions, in addition to the insight they can offer. In the area of challenges there is the need for better understanding of how to apply what already is known on problems, rather than essentially reinventing the wheel to address problems. Research is needed to better understand when some events are not truly of a significant safety concern. The demarcation between deterministic decisions and the appropriate application of risk-based decisions must be better defined, for the sake of the operator as well as the public observing plant operation

  20. The regulation of informed consent to participation in clinical ...

    African Journals Online (AJOL)

    participation in clinical research by mentally ill persons – the discussion on informed consent .... usually lay persons without scientific and medical knowledge. It is .... is not defined by the Mental Health Care Act; nor is it stated anywhere in the ...