Factors influencing social self-disclosure among adolescents living with HIV in Eastern Africa

OpenAIRE

N?stlinger, Christiana; Bakeera-Kitaka, Sabrina; Buyze, Jozefien; Loos, Jasna; Buv?, Anne

2015-01-01

Adolescents living with HIV (ALHIV) face many psychosocial challenges, including HIV disclosure to others. Given the importance of socialization during the adolescent transition process, this study investigated the psychological and social factors influencing self-disclosure of own HIV status to peers. We examined social HIV self-disclosure to peers, and its relationship to perceived HIV-related stigma, self-efficacy to disclose, self-esteem, and social support among a sample of n = 582 ALHIV...

Lonely people are no longer lonely on social networking sites: the mediating role of self-disclosure and social support.

Science.gov (United States)

Lee, Kyung-Tag; Noh, Mi-Jin; Koo, Dong-Mo

2013-06-01

Most previous studies assert the negative effect of loneliness on social life and an individual's well-being when individuals use the Internet. To expand this previous research tradition, the current study proposes a model to test whether loneliness has a direct or indirect effect on well-being when mediated by self-disclosure and social support. The results show that loneliness has a direct negative impact on well-being but a positive effect on self-disclosure. While self-disclosure positively influences social support, self-disclosure has no impact on well-being, and social support positively influences well-being. The results also show a full mediation effect of social support in the self-disclosure to well-being link. The results imply that even if lonely people's well-being is poor, their well-being can be enhanced through the use of SNSs, including self-presentation and social support from their friends.

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE

Directory of Open Access Journals (Sweden)

Suwana M.A.J.

2017-08-01

Full Text Available The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. This study finds that the increase of ownership structure (foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. Furthermore, this study provides additional empirical evidence for agency theory especially agency cost, that corporate governance mechanism, ownership structure, and Big Four audit firm do not have an effective role as agency cost to prevent or decrease earning management practice.

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…

Social stigma and disclosure about induced abortion: results from an exploratory study.

Science.gov (United States)

Shellenberg, Kristen M; Moore, Ann M; Bankole, Akinrinola; Juarez, Fatima; Omideyi, Adekunbi Kehinde; Palomino, Nancy; Sathar, Zeba; Singh, Susheela; Tsui, Amy O

2011-01-01

It is well recognised that unsafe abortions have significant implications for women's physical health; however, women's perceptions and experiences with abortion-related stigma and disclosure about abortion are not well understood. This paper examines the presence and intensity of abortion stigma in five countries, and seeks to understand how stigma is perceived and experienced by women who terminate an unintended pregnancy and influences her subsequent disclosure behaviours. The paper is based upon focus groups and semi-structured in-depth interviews conducted with women and men in Mexico, Nigeria, Pakistan, Peru and the United States (USA) in 2006. The stigma of abortion was perceived similarly in both legally liberal and restrictive settings although it was more evident in countries where abortion is highly restricted. Personal accounts of experienced stigma were limited, although participants cited numerous social consequences of having an abortion. Abortion-related stigma played an important role in disclosure of individual abortion behaviour.

Factors influencing social self-disclosure among adolescents living with HIV in Eastern Africa.

Science.gov (United States)

Nöstlinger, Christiana; Bakeera-Kitaka, Sabrina; Buyze, Jozefien; Loos, Jasna; Buvé, Anne

2015-01-01

Adolescents living with HIV (ALHIV) face many psychosocial challenges, including HIV disclosure to others. Given the importance of socialization during the adolescent transition process, this study investigated the psychological and social factors influencing self-disclosure of own HIV status to peers. We examined social HIV self-disclosure to peers, and its relationship to perceived HIV-related stigma, self-efficacy to disclose, self-esteem, and social support among a sample of n = 582 ALHIV aged 13-17 years in Kampala, Uganda, and Western Kenya. Data were collected between February and April 2011. Among them, 39% were double orphans. We conducted a secondary data analysis to assess the degree of social disclosure, reactions received, and influencing factors. Interviewer-administered questionnaires assessed medical, socio-demographic, and psychological variables (Rosenberg self-esteem scale; self-efficacy to disclose to peers), HIV-related stigma (10-item stigma scale), and social support (family-life and friends). Descriptive, bivariate, and logistic regression analyses were performed with social self-disclosure to peers with gender as covariates. Almost half of ALHIV had told nobody (except health-care providers) about their HIV status, and about 18% had disclosed to either one of their friends, schoolmates, or a boy- or girlfriend. Logistic regression models revealed that having disclosed to peers was significantly related to being older, being a paternal orphan, contributing to family income, regular visits to the HIV clinic, and greater social support through peers. Low self-efficacy to disclose was negatively associated to the outcome variable. While social self-disclosure was linked to individual factors such as self-efficacy, factors relating to the social context and adolescents' access to psychosocial resources play an important role. ALHIV need safe environments to practice disclosure skills. Interventions should enable them to make optimal use of

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

NARCIS (Netherlands)

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

2014-01-01

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

24 CFR 5.216 - Disclosure and verification of Social Security and Employer Identification Numbers.

Science.gov (United States)

2010-04-01

... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...

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.

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

Science.gov (United States)

2010-04-01

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

Societal determinants of corporate social disclosures : an international comparative study

NARCIS (Netherlands)

Orij, René Pieter

2012-01-01

The purpose of this study is to investigate whether corporate social disclosure levels are determined by society. A social accounting methodology is applied, consisting of a hypothetico-deductive approach. Social accounting research is a critical or interpretative branch of financial accounting

Me, My “Selfie” and I: A Survey of Self-disclosure Motivations on Social Media

OpenAIRE

Patricia Williamson; Trey Stohlman; Heather Polinsky

2017-01-01

Personal photo-sharing has become a popular activity across social media platforms as a self-disclosure activity. A survey of 366 (N=366) individuals via a web-based questionnaire measured correlations between photo-sharing on social networking sites (SNS) and fulfillment of self-disclosure goals. Data analysis indicated respondents posted selfies to social media to meet the information storage and entertainment self-disclosure goals. Facebook users also posted selfies to aide in relational d...

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

Science.gov (United States)

Galbraith, Kyle L

2014-10-01

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

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104

Directory of Open Access Journals (Sweden)

Dahlia Sari

2017-02-01

Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive. Keywords: Corporate Social Responsibility Disclosure, Environmental Performance, Tax Aggressiveness

Discretionary-Based Disclosure: Evidence from the Brazilian Market

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Fernando Dal-Ri Murcia

2012-01-01

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

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

Directory of Open Access Journals (Sweden)

Dahlia Sari

2016-08-01

Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive.

The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh

OpenAIRE

Rouf, Md. Abdur

2011-01-01

This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and firm-specific factors and corporate social responsibility disclosures. Data are taken from annual reports of 2007 of the listed companies of Dhaka Stock Exchanges. The study uses ordinary least squares regression mod...

38 CFR 3.216 - Mandatory disclosure of social security numbers.

Science.gov (United States)

2010-07-01

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

Social reactions to disclosure of sexual victimization and adjustment among survivors of sexual assault.

Science.gov (United States)

Orchowski, Lindsay M; Untied, Amy S; Gidycz, Christine A

2013-07-01

How a support provider responds to disclosure of sexual victimization has important implications for the process of recovery. The present study examines the associations between various positive and negative social reactions to sexual assault disclosure and psychological distress, coping behavior, social support, and self-esteem in a sample of college women (N = 374). Social reactions to assault disclosure that attempted to control the survivor's decisions were associated with increased symptoms of posttraumatic stress, depression, and anxiety and lower perceptions of reassurance of worth from others. Blaming social reactions were associated with less self-esteem and engagement in coping via problem solving. Social reactions that provided emotional support to the survivor were associated with increased coping by seeking emotional support. Contrary to expectations, social reactions that treated the survivor differently were associated with higher self-esteem. Implications are discussed.

Mutual friends' social support and self-disclosure in face-to-face and instant messenger communication.

Science.gov (United States)

Trepte, Sabine; Masur, Philipp K; Scharkow, Michael

2018-01-01

In the present study, we investigated long-term effects of self-disclosure on social support in face-to-face and instant messenger (IM) communication between mutual friends. Using a representative sample of 583 German IM users, we explored whether self-disclosure and positive experiences with regard to social support would dynamically interact in the form of a reinforcing spiral across three measurement occasions. If mutual friends self-disclose today, will they receive more social support 6 months later? In turn, will this affect their willingness to self-disclose another 6 months later? We further analyzed spill-over effects from face-to-face to IM communication and vice versa. We found that self-disclosure predicted social support and vice versa in IM communication, but not in face-to-face communication. In light of these results, the impact of IM communication on how individuals maneuver friendships through the interplay between self-disclosure and social support are discussed.

Disclosure and Exposure of Alcohol on Social Media and Later Alcohol Use: A Large-Scale Longitudinal Study.

Science.gov (United States)

Erevik, Eilin K; Torsheim, Torbjørn; Andreassen, Cecilie S; Vedaa, Øystein; Pallesen, Ståle

2017-01-01

This article aims to investigate whether alcohol-related disclosure and exposure on social media can predict later alcohol use, and to identify covariates in these relationships. Data were collected by online surveys (two waves) among students in Bergen, Norway. The first survey was administered in fall 2015. The follow-up took place during fall 2016. A total of 5,217 students participated in both waves. The surveys included questions about demographics, personality, alcohol use, alcohol-related cognitions (e.g., attitudes and norms), social media use, and disclosure and exposure of alcohol on social media. Bivariate comparisons were conducted to assess differences in alcohol use between the frequent (i.e., monthly or more often) disclosure and exposure groups and low-frequent disclosure and exposure groups. Crude and adjusted linear regressions were employed to investigate if disclosure and exposure of alcohol could predict later alcohol use, when controlling for a range of covariates. Compared to the low-frequent disclosure and exposure groups, participants which frequently disclosed or were frequently exposed to alcohol-related content had higher alcohol use at baseline and 1 year later ( p social media use) were controlled for. In conclusion, frequent disclosure and/or exposure to alcohol-related content predicted alcohol use over time. Alcohol disclosure/exposure on social media could for the most part not predict later alcohol use when baseline alcohol use was controlled for. High alcohol use and alcohol disclosure/exposure on social media appear to be strongly intertwined, which hampers identification of directionality between alcohol use and disclosure/exposure. Disclosing content reflecting positive aspects of alcohol was the only independent variable that could predict further alcohol use when other factors, like baseline alcohol use, were held constant. This finding suggests that disclosure of alcohol content reflecting positive aspects of alcohol might

HIV status disclosure to families for social support in South Africa (NIMH Project Accept/HPTN 043).

Science.gov (United States)

Maman, Suzanne; van Rooyen, Heidi; Groves, Allison K

2014-02-01

Literature on HIV status disclosure among persons living with HIV/AIDS (PLWHA) is dominated by research on the rates, barriers and consequences of disclosure to sexual partners, because of the assumed preventive health benefits of partner disclosure. Disclosure of HIV status can lead to an increase in social support and other positive psychosocial outcomes for PLWHA, but disclosure can also be associated with negative social outcomes including stigma, discrimination, and violence. The purpose of this article is to describe the HIV status disclosure narratives of PLWHA living in South Africa. Thirty in-depth interviews were conducted with 13 PLWHA (11 women, 2 men) over a three-year period. We explored disclosure narratives of the PLWHA through questions about who they chose to disclose to, how they disclosed to these individuals, and how these individuals reacted. Narratives focused on disclosure to family members and contained relatively little discussion of disclosure to sexual partners. Participants often disclosed first to one trusted family member, and news of the diagnosis remained with this person for a long period of time, prior to sharing with others. This family member helped the PLWHA cope with the news of their diagnosis and prepared them to disclose to others. Disclosure to one's partner was motivated primarily by a desire to encourage partners to test for HIV. Two participants described overtly negative reactions from a partner upon disclosure, and none of the PLWHA in this sample described very supportive relationships with their partners after disclosure. The critical role that family members played in the narratives of these PLWHA emphasizes the need for a greater focus on disclosure to families for social support in HIV counseling protocols.

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. 

Disclosure and Exposure of Alcohol on Social Media and Later Alcohol Use: A Large-Scale Longitudinal Study

Directory of Open Access Journals (Sweden)

Eilin K. Erevik

2017-11-01

Full Text Available This article aims to investigate whether alcohol-related disclosure and exposure on social media can predict later alcohol use, and to identify covariates in these relationships. Data were collected by online surveys (two waves among students in Bergen, Norway. The first survey was administered in fall 2015. The follow-up took place during fall 2016. A total of 5,217 students participated in both waves. The surveys included questions about demographics, personality, alcohol use, alcohol-related cognitions (e.g., attitudes and norms, social media use, and disclosure and exposure of alcohol on social media. Bivariate comparisons were conducted to assess differences in alcohol use between the frequent (i.e., monthly or more often disclosure and exposure groups and low-frequent disclosure and exposure groups. Crude and adjusted linear regressions were employed to investigate if disclosure and exposure of alcohol could predict later alcohol use, when controlling for a range of covariates. Compared to the low-frequent disclosure and exposure groups, participants which frequently disclosed or were frequently exposed to alcohol-related content had higher alcohol use at baseline and 1 year later (p < 0.001, when no covariates were controlled for. Frequent disclosure of content reflecting positive aspects of alcohol predicted stable or slightly increased alcohol use at Time 2 (p < 0.01, even when all covariates (i.e., demographics, personality, alcohol use, alcohol-related cognitions, and social media use were controlled for. In conclusion, frequent disclosure and/or exposure to alcohol-related content predicted alcohol use over time. Alcohol disclosure/exposure on social media could for the most part not predict later alcohol use when baseline alcohol use was controlled for. High alcohol use and alcohol disclosure/exposure on social media appear to be strongly intertwined, which hampers identification of directionality between alcohol use and disclosure

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

The social and gender context of HIV disclosure in sub-Saharan Africa

African Journals Online (AJOL)

This paper reviews the legal and policy context of HIV disclosure in sub-Saharan Africa, as well as what is known about rates, consequences and social context of disclosure, with special attention to gender issues and the role of health services. Persistent rates of nondisclosure by those diagnosed with HIV raise difficult ...

Examining Self-Disclosure on Social Networking Sites: A Flow Theory and Privacy Perspective

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George Oppong Appiagyei Ampong

2018-06-01

Full Text Available Social media and other web 2.0 tools have provided users with the platform to interact with and also disclose personal information to not only their friends and acquaintances but also relative strangers with unprecedented ease. This has enhanced the ability of people to share more about themselves, their families, and their friends through a variety of media including text, photo, and video, thus developing and sustaining social and business relationships. The purpose of the paper is to identify the factors that predict self-disclosure on social networking sites from the perspective of privacy and flow. Data was collected from 452 students in three leading universities in Ghana and analyzed with Partial Least Square-Structural Equation Modeling. Results from the study revealed that privacy risk was the most significant predictor. We also found privacy awareness, privacy concerns, and privacy invasion experience to be significant predictors of self-disclosure. Interaction and perceived control were found to have significant effect on self-disclosure. In all, the model accounted for 54.6 percent of the variance in self-disclosure. The implications and limitations of the current study are discussed, and directions for future research proposed.

Examining Self-Disclosure on Social Networking Sites: A Flow Theory and Privacy Perspective.

Science.gov (United States)

Ampong, George Oppong Appiagyei; Mensah, Aseda; Adu, Adolph Sedem Yaw; Addae, John Agyekum; Omoregie, Osaretin Kayode; Ofori, Kwame Simpe

2018-06-06

Social media and other web 2.0 tools have provided users with the platform to interact with and also disclose personal information to not only their friends and acquaintances but also relative strangers with unprecedented ease. This has enhanced the ability of people to share more about themselves, their families, and their friends through a variety of media including text, photo, and video, thus developing and sustaining social and business relationships. The purpose of the paper is to identify the factors that predict self-disclosure on social networking sites from the perspective of privacy and flow. Data was collected from 452 students in three leading universities in Ghana and analyzed with Partial Least Square-Structural Equation Modeling. Results from the study revealed that privacy risk was the most significant predictor. We also found privacy awareness, privacy concerns, and privacy invasion experience to be significant predictors of self-disclosure. Interaction and perceived control were found to have significant effect on self-disclosure. In all, the model accounted for 54.6 percent of the variance in self-disclosure. The implications and limitations of the current study are discussed, and directions for future research proposed.

Corporate governance, cultural factors and voluntary disclosure: Evidence from selected companies in Bangladesh

Directory of Open Access Journals (Sweden)

M. Akhtaruddin

2012-01-01

Full Text Available This research aims to test empirically the relationship between corporate governance, cultural factors and voluntary disclosure by the listed companies in Bangladesh. The corporate governance factors examined are proportion of independent non-executive directors (INDs, board leadership structure, management ownership, board size and audit committee size. The extent of voluntary disclosure level is measured using 68 items of information. Data are taken from annual reports of the listed companies in Bangladesh. The result shows a positive association between board size, board leadership structure, audit committee size and voluntary disclosure. However, no evidence is found to support the contention that independent directors are associated with increased disclosure, consistent with previous studies. Higher education of the CEO and CFO is positively related to the level of voluntary disclosure. The result also indicates that the extent of voluntary disclosures is negatively associated with a higher management ownership.

Applying lessons from social psychology to transform the culture of error disclosure.

Science.gov (United States)

Han, Jason; LaMarra, Denise; Vapiwala, Neha

2017-10-01

The ability to carry out prompt and effective error disclosure has been described in the literature as an essential skill among physicians that can lead to improved patient satisfaction, staff well-being and hospital outcomes. However, few studies have addressed the social psychology principles that may influence physician behaviour. The authors provide an overview of recent administrative measures designed to encourage physicians to disclose error, but note that deliberate practice, buttressed with lessons from social psychology, is needed to implement further productive behavioural changes. Two main cognitive biases that may hinder error disclosure are identified, namely: fundamental attribution error, and forecasting error. Strategies to overcome these maladaptive cognitive patterns are discussed. The authors note that interactions with standardised patients (SPs) can be used to simulate hospital encounters and help teach important behavioural considerations. Virtual reality is introduced as an immersive, realistic and easily scalable technology that can supplement traditional curricula. Lastly, the authors highlight the importance of establishing a professional standard of competence, potentially by incorporating difficult patient encounters, including disclosure of error, into medical licensing examinations that assess clinical skills. Existing curricula that cover physician error disclosure may benefit from reviewing the social psychology literature. These lessons, incorporated into SP programmes and emerging technological platforms, may improve training and evaluative methods for all medical trainees. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

Me, My “Selfie” and I: A Survey of Self-disclosure Motivations on Social Media

Directory of Open Access Journals (Sweden)

Patricia Williamson

2017-10-01

Full Text Available Personal photo-sharing has become a popular activity across social media platforms as a self-disclosure activity. A survey of 366 (N=366 individuals via a web-based questionnaire measured correlations between photo-sharing on social networking sites (SNS and fulfillment of self-disclosure goals. Data analysis indicated respondents posted selfies to social media to meet the information storage and entertainment self-disclosure goals. Facebook users also posted selfies to aide in relational development, whereas relational development was negatively correlated with the frequency of selfie-posting on Twitter. Neither gender nor age were found to have any impact on the number of selfies posted to social media, overall. However, Snapchat was a more popular SNS for selfie-posting among younger respondents, while Facebook was the most popular medium for posting selfies amongst the older respondents.

Adult Disclosure of Sexual Abuse: A Primary Cause of Psychological Distress?

Science.gov (United States)

McNulty, Craig; Wardle, Jane

1994-01-01

This paper surveys research evidence relating to the disclosure of childhood sexual abuse by adults and argues that, for some adults, the disclosure of sexual abuse may be a primary cause of psychological distress, resulting in the dissolution of social support systems and increasing the individual's vulnerability to psychiatric disorder.…

Assault-related shame mediates the association between negative social reactions to disclosure of sexual assault and psychological distress.

Science.gov (United States)

DeCou, Christopher R; Cole, Trevor T; Lynch, Shannon M; Wong, Maria M; Matthews, Kathleen C

2017-03-01

Several studies have identified associations between social reactions to disclosure of sexual assault and psychological distress; however, no studies have evaluated shame as a mediator of this association. This study evaluated assault-related shame as a mediator of the associations between negative social reactions to disclosure of sexual assault and symptoms of posttraumatic stress disorder (PTSD), depression, and global distress and hypothesized that there would be an indirect effect of social reactions to disclosure upon symptoms of psychopathology via assault-related shame. Participants were 207 female psychology undergraduates who reported past history of completed or attempted sexual assault and had disclosed the assault to at least 1 other person. Participants completed self-report measures of social reactions to sexual assault disclosure, assault-related shame, and symptoms of psychopathology. Participants reported significant histories of attempted or completed sexual assault and indicated clinically significant symptoms of depression and subthreshold symptoms of PTSD and global distress, on average. Evaluation of structural models confirmed the hypothesized indirect effect of negative social reactions to sexual assault disclosure upon symptoms of PTSD (z = 5.85, p distress (z = 4.82, p disclosure among survivors of attempted or completed sexual assault. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Differential Disclosure Across Social Network Ties Among Women Living with HIV

OpenAIRE

Rice, Eric; Comulada, Scott; Green, Sara; Arnold, Elizabeth Mayfield; Rotheram-Borus, Mary Jane

2009-01-01

Women?s disclosure of their HIV serostatus across social network ties was examined in a sample of women living in Los Angeles (n?=?234), using multivariate random intercept logistic regressions. Women with disclosure-averse attitudes were less likely to disclose, while women with higher CD4+ counts were significantly more likely to disclose, regardless of relationship type. Relative to all other types of relationships, spouses/romantic partners were greater than four times more likely to be t...

Board characteristics and corporate social responsibility disclosure in the Jordanian banks

Directory of Open Access Journals (Sweden)

Mohammad Ahid Ghabayen

2016-02-01

Full Text Available This paper aims to examine the impact of board characteristics on the level of corporate social responsibility disclosure (CSRD in the Jordanian banking sector for a sample of 147 banks/years during a period of 10 years (2004-2013. A checklist consisting of 100 items is developed to measure the disclosure level and the result indicates a relatively low level of disclosure in Jordanian banks. Multiple regression analysis is employed to examine the developed hypotheses. The results indicated that the larger board size and higher level of disclosure are correlated. However, low level of disclosure is associated to higher proportion of independent directors and institutional directors. In addition, female director is found to negatively affect the level of disclosure. This study has filled some of the previous studies’ gaps; the study is conducted in a new business environment. Besides, previous CSRD’s studies have not considered some of the board characteristics such as institutional directors. Thus this study investigates their impacts on the level of CSRD. In addition, this study provides some guidelines for the future works. Furthermore, the findings of this study might be interested to several groups of shareholders and stakeholders such as government, regulators, potential investors and CSR agencies.

Determinant of the Corporate Social Responsibility Disclosure

OpenAIRE

Sunarsih, Uun; Nurhikmah, N

2017-01-01

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional...

How does social support relieve depression among flood victims? The contribution of feelings of safety, self-disclosure, and negative cognition.

Science.gov (United States)

Zhen, Rui; Quan, Lijuan; Zhou, Xiao

2018-03-15

Depression is one of the most common post-trauma symptoms that can be alleivated by social support. The purpose of this study was to examine the multiple mediating effects of social support on depression via feelings of safety, disclosure, and negative cognition. One hundred and eighty-seven flood victims in Wuhu City, an area affected most severely by a flood during July 2016, were selected to complete a self-report questionnaire package. Social support has four indirect negative effects on depression, including a one-step indirect path to self-disclosure, 2 two-step paths from feelings of safety to self-disclosure, and from self-disclosure to negative cognition about self, and a three-step indirect path from feelings of life safety via self-disclosure to negative self-cognition. All variables were measured using self-report scales. Social support may relieve depression in flood victims by inducing feelings of safety and self-disclosure, and by relieving negative cognition. Copyright © 2018 Elsevier B.V. All rights reserved.

Socially Anxious Individuals Get a Second Chance After Being Disliked at First Sight: The Role of Self-Disclosure in the Development of Likeability in Sequential Social Contact.

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Voncken, M J; Dijk, K F L

2013-02-01

Socially anxious individuals (SAs) not only fear social rejection, accumulating studies show that SAs are indeed judged as less likeable after social interaction with others. This study investigates if SAs already make a more negative impression on others in the very first seconds of contact. The study further investigates the development of likeability and the role of self-disclosure herein in two sequential social interactions: first after an unstructured waiting room situation and next after a 'getting acquainted' conversation. Results showed that high SAs (n = 24) elicited a more negative first impression than low SAs (n = 22). Also, although high SAs improved from the first to the second task, they were rated as less likeable after both interactions. The level of self-disclosure behaviour was the strongest predictor for the development of likeability during the sequential social tasks. The absence of an interaction between group and self-disclosure in predicting the development of likeability suggests that this is true for both groups. Thus, high SAs can improve their negative first impression if they are able to increase their self-disclosure behaviour. However, SAs showed a decreased level of self-disclosure behaviour during both social interactions. Targeting self-disclosure behaviour may improve the negative impression SAs elicit in others.

A social identification approach to the effects of religious disclosures in business communication.

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Carr, Caleb T

2017-01-01

This research expands on prior research into the effects of religious disclosures on interpersonal attraction by drawing from social identification theory to explain attributions stemming from religious disclosures in professionals' e-mail signature blocks. Participants (N = 268) were randomly exposed to one of three experimental conditions (a Christian, Islamic, or secular quotation in a signature block) and completed measures of social identification and perceptions of professionalism. Results indicate that, contrary to prior research, merely disclosing one's religion does not increase attributions; rather, attributions of a sender's professionalism are positively derived from the receiver's social identification with the sender's religion. Implications of these findings are discussed with regard to social identity theory, as well as for professional practice in developing signature blocks as a means of self-presentation.

Hypervisibility and self-disclosure: new textures of social experience in the social networks

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Carla de Abreu

2015-12-01

Full Text Available The emergence of social networks has changed the forms of expression and socialization in contemporary societies, influencing the ways in which we relate to the other and to the visualities. Today, people are learning to manage qualitatively aspects of their identity to be posted in social interfaces and experimenting new placements of gender and sexuality. The reflections of the article come from the partial results of the doctoral research. The article examines the practices of see and be seen in social networks, in particular, focusing on two vital issues in order to understand the experiences from the digital perspective: hypervisibility and self-disclosure.

Preliminary Data on an Intervention to Reduce Negative Social Reactions to Victims' Disclosures

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Edwards, Katie M.; Ullman, Sarah E.

2018-01-01

We examined the preliminary effectiveness of a novel intervention to reduce disclosure recipients' negative social reactions (SR) and increase positive SR to a sexual assault (SA) and/or intimate partner violence (IPV) disclosure. Surveys were completed by 43 college students before and immediately after participating in a 2-hour intervention.…

Disclosure of Personal Data in Ubiquitous Social Networking

DEFF Research Database (Denmark)

Sapuppo, Antonio

users' privacy. Firstly, it updates the current privacy guidelines of ubiquitous computing by proposing four drawbacks to be avoided when designing for privacy in ubiquitous social networking environments. Secondly, this dissertation identifies and investigates the determinants that might influence......Ubiquitous social networking focuses on developing possible advantageous relationships such as friendships, partnerships and business relations in the physical world, by uncovering hidden connections that people share with others nearby. The foundation of these services is based on disclosure...... of personal information, which can provoke numerous accidental invasions of privacy. This dissertation contributes by addressing two problems, related to support of privacy-aware social networking in ubiquitous computing environments that focus on maximizing potential networking benefits while preserving...

'Why did you not tell me?': perspectives of caregivers and children on the social environment surrounding child HIV disclosure in Kenya.

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Vreeman, Rachel C; Scanlon, Michael L; Inui, Thomas S; McAteer, Carole I; Fischer, Lydia J; McHenry, Megan S; Marete, Irene; Nyandiko, Winstone M

2015-06-01

We sought to better understand how social factors shape HIV disclosure to children from the perspective of caregivers and HIV-infected children in Kenya. We conducted a qualitative study using focus group discussions (FGDs) to gain perspectives of caregivers and children on the social environment for HIV disclosure to children in western Kenya. FGDs were held with caregivers who had disclosed the HIV status to their child and those who had not, and with HIV-infected children who knew their HIV status. FGD transcripts were translated into English, transcribed, and analyzed using constant comparison, progressive coding, and triangulation to arrive at a contextualized understanding of social factors influencing HIV disclosure. Sixty-one caregivers of HIV-infected children participated in eight FGDs, and 23 HIV-infected children participated in three FGDs. Decisions around disclosure were shaped by a complex social environment that included the caregiver-child dyad, family members, neighbors, friends, schools, churches, and media. Whether social actors demonstrated support or espoused negative beliefs influenced caregiver decisions to disclose. Caregivers reported that HIV-related stigma was prominent across these domains, including stereotypes associating HIV with sexual promiscuity, immorality, and death, which were tied to caregiver fears about disclosure. Children also recognized stigma as a barrier to disclosure, but were less specific about the social and cultural stereotypes cited by the caregivers. In this setting, caregivers and children described multiple actors who influenced disclosure, mostly due to stigmatizing beliefs about HIV. Better understanding the social factors impacting disclosure may improve the design of support services for children and caregivers.

The Analysis of Company Characteristic Influence Toward CSR Disclosure: Empirical Evidence of Manufacturing Companies Listed in Jsx

OpenAIRE

Rahman, Arief; Widyasari, Kurnia Nur

2008-01-01

This paper investigates the influence of company characteristic toward Corporate Social Responsibility disclosure. The research is using the proxy of management ownership, leverage, size, profitability and company profile as the variable of company characteristic, while the CSR disclosure, unlike the previous researches, is proxied by dummy score from the companies' mandatory disclosure based on the items of Public Environmental Reporting Initiative (PERI) and Global Reporting Initiative Soci...

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

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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.

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

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Chiara Demartini

2016-08-01

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

Socially Interactive and Passive Technologies Enhance Friendship Quality: An Investigation of the Mediating Roles of Online and Offline Self-Disclosure.

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Desjarlais, Malinda; Joseph, Jessica J

2017-05-01

Previous studies indicate that characteristics of social-based technologies (STs) stimulate the sharing of intimate information online, which in turn enhances the quality of friendships. In addition, intimate online self-disclosure has been positively associated with offline self-disclosure. One objective of the current study was to combine the literature and test a model which postulates that STs use stimulates online self-disclosure which facilitates offline self-disclosure and, thereby, enhances the quality of close friendships. A second objective of this study was to examine if the aforementioned model applies to two categories of STs, including socially interactive technologies (SITs; e.g., instant messaging) and socially passive technologies (SPTs; e.g., reading posts on social networking sites). An online survey was conducted with 212 young adults between 18 and 25 years of age. The proposed indirect positive effects of SITs and SPTs use on the quality of friendships were supported. The positive effect of SITs use on the quality of friendships was explained entirely by the young adults' disclosure of personal information when using SITs which facilitated intimate self-disclosure during face-to-face interactions. Although there was not a direct effect of SPTs use on the quality of friendships, SPTs use was positively related to SPTs self-disclosure, which had a positive effect on offline self-disclosure. The current study enhances our understanding regarding the positive effects associated with the use of STs among close friends and identifies the contribution of online self-disclosure for offline interactions.

The Intention and Reflection Model of Self-Disclosure: Social Work Education for Student Identity Management in Gay Men

Science.gov (United States)

Satterly, Brent A.

2007-01-01

Little research exists on how self-disclosure is taught in social work education (Pianko, 2001). Few social work education programs include precontemplative components of exploring identity for gay male students. In this study, the data from 4 focus groups of gay male therapists, who discussed their self-disclosure, decision-making processes, were…

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

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Rina Asmeri

2017-06-01

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

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

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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.

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

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Sugianto

2017-01-01

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

Voluntary disclosure of contributions: an experimental study on nonmandatory approaches for improving public good provision

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Ursula W. Kreitmair

2015-12-01

Full Text Available There has been an increasing interest in nonpecuniary measures to encourage prosocial behavior. Among these is the use of social comparison, or social information. Although successful in promoting, for instance, greater resource conservation, studies of this measure have so far relied on the assumption of the availability of social information. In situations in which information is costly to collect and disseminate, alternative mechanisms must be considered. This study explores the use of voluntary disclosure to provide social information in a linear public goods game in a lab experiment. It finds that individuals tend to disclose their contribution information when given the option, suggesting that voluntarily disclosed social information remains a possible policy option when the cost of information collection is high. In addition, voluntarily revealed contributions are significantly higher than contributions under mandated disclosure, leading to greater cooperation in the voluntary disclosure treatments under certain circumstances. Finally, evidence is provided that voluntary disclosure may be helpful in attenuating the boomerang effect, i.e., when high contributors reduce their contributions in response to social information.

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

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Editinete André da Rocha Garcia

2018-02-01

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

Disclosure strategies, social support, and quality of life in infertile women.

Science.gov (United States)

Steuber, Keli R; High, Andrew

2015-07-01

Do the strategies women use to disclose information about their infertility to social network members impact the quality of the support they receive and their quality of life? The data showed that women who disclosed infertility-related information in direct ways, rather than in indirect ways (e.g. by incremental disclosures or through third parties), to social network members perceived higher quality support and reported greater quality of life related to their infertility experience. Social support has been shown to buffer stress associated with various health issues including infertility. The way people disclose information about stressors has been associated with the quality of the support they receive. Disclosing information in a way that most effectively elicits support is beneficial because women with infertility who have lower levels of stress are more likely to seek and remain in treatment. This cross-sectional study of 301 infertile women was conducted in the USA. To determine the variation in length of infertility and treatment decisions, we conducted an online survey of 301 American women coping with infertility. We investigated the strategies women used to disclose infertility-related information with social network members, their perceptions of support from friends and family, and their quality of life both in general (overall quality of life) and related to the experience of infertility (fertility quality of life). Direct disclosure of experiences related to infertility was positively and significantly associated with the perceived quality of social support received (P women's fertility quality of life (95% CI: 0.18, 1.05) and overall quality of life (95% CI: 0.10, 0.30). This effect is particularly noteworthy for the model predicting fertility quality of life, which exhibited a non-significant main effect with direct disclosures. The non-significant main effect combined with the significant indirect effect suggests that perceived support quality

Corporate social responsibility determinants: the relation with CSR disclosure

OpenAIRE

A. Pistoni; L. Songini

2013-01-01

This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication systems. It aims at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary CSR disclosure. Two main categories of CSR determinants have been identified: the external ones, coming from the environment outside the firm, and the internal determinants, which are linked to som...

Self-disclosure among bloggers: re-examination of social penetration theory.

Science.gov (United States)

Tang, Jih-Hsin; Wang, Cheng-Chung

2012-05-01

Based on Social Penetration theory, this study explores the topics that bloggers disclose on their blogs, and in the real world. A total of 1,027 Taiwanese bloggers participated in this online survey, which revealed that bloggers self-disclosed nine topics (attitude, body, money, work, feelings, personal, interests, experiences, and unclassified). Further, we examined the depth and width of what bloggers self-disclosed to three target audiences (online audience, best friend, and parents), confirming that their disclosure is significantly different for each of these target audiences. Bloggers seemingly express themselves to their best friends the most, followed by parents and online audiences, both in depth and in width. The "wedge model," proposed by Altman and Taylor (1973), has been extended to online relationships in this study. In comparison to male bloggers, female bloggers seemed to disclose more to their best friends and parents in their daily lives; however, no significant difference was observed in their disclosure to online audiences. Younger bloggers (<20 years old) seemed to disclose a wider range of topics; however, there was no significant difference in the depth of their disclosure on their blogs. Discussions of these results are also presented.

Degree and reciprocity of self-disclosure in online forums.

Science.gov (United States)

Barak, Azy; Gluck-Ofri, Orit

2007-06-01

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

Effects of Financial Performance and Governance on Corporate Social Responsibility Disclosure: Evidence from Islamic Financial Institutions in Malaysia

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Haslinda Yusoff

2018-01-01

Full Text Available Islamic financial institutions (IFIs are established based on Islamic foundations and their corporate practices are expected to be aligned with Islamic laws and framework. This study seeks to understand the determinants for the CSR disclosure of IFIs in Malaysia. Using the 2010 annual reports of 37 IFIs, this study investigates the effects of financial performance and corporate governance mechanism (proxied by Shariah supervisory committee or SCC and ownership structure on CSR disclosure. Results reveal that between financial performance and SCC and ownership structure, only the latter significantly influences CSR disclosure. Overall, the findings offer insights into current reporting practices and propose ideas pertaining to the establishment of an Islamic-based CSR reporting framework. The significant factors influencing CSR disclosure may be used to develop effective practice among IFIs in Malaysia and other countries.

Social disclosure e custo de capital próprio em companhias abertas no Brasil

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Rodrigo de Souza Gonçalves

2013-08-01

Full Text Available Esta pesquisa tem por objetivo analisar a relação entre o nível de social disclosure e o custo de capital próprio em companhias abertas no Brasil. Assume-se a hipótese de que os programas sociais externos promovidos ou apoiados pelas empresas contribuem para a construção da imagem reputacional das organizações, compensando as externalidades, trazendo benefícios sob o ponto de vista econômico, pela relação negativa com o custo do capital. Para testar essa hipótese, foram coletados e analisados os relatórios de responsabilidade social de 83 empresas listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM, no período de 2005 a 2009. Para avaliação do nível de social disclosure das empresas analisadas, foi utilizado um índice composto de 13 indicadores. O custo de capital próprio foi ajustado ao risco mediante o Capital Asset Pricing Model (CAPM e testado por meio de regressão com dados em painel com efeitos fixos seccionais. Os resultados evidenciam que há relação negativa entre custo de capital próprio e nível de social disclosure, indicando, para o mercado acionário brasileiro, uma forma semiforte de eficiência de mercado.

Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies

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Justyna Dyduch

2017-10-01

Full Text Available In this paper we explore whether a number of elements influence the levels of corporate social responsibility (CSR disclosure in the annual reports of Polish companies. These elements include the following: company size, profitability, financial leverage, industry environmental sensitivity, board size, women on the board, internationalization, and reputation. We use content analysis to determine the quality of CSR disclosures. We test our hypotheses using a Tobit regression analysis on a sample of 60 reports from Polish companies listed on the Warsaw Stock Exchange. We find industry environmental sensitivity to have significant influence on CSR disclosures. Our research findings also reveal a relationship between company turnover, duration of the stock exchange listing, inclusion in the Respect Index portfolio and foreign capital share, and the level of CSR disclosures. This study extends the scope of previous studies by including non-commonly used independent variables: the company’s internationalization and reputation. To the authors’ knowledge, it is the primary step to investigating CSR reporting practices coupled with the corporate characteristics in a Central and Eastern European country such as Poland. The paper contributes to the understanding of determinants of CSR disclosure and offers findings which are potentially useful for both theory and practice.

The association between corporate social responsibility disclosure of cigarette company and company’s financial performance

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Desy Ratna Yuwita Amelia

2017-01-01

Full Text Available This research examines the association between Corporate Social Responsibility (CSR disclosure and financial performances-Return on Assets (ROA, Return on Equity (ROE, and Stock Return-within the cigarette companies listed on Indonesian Stock Exchange. This research used 3 cigarettes companies; PT Gudang Garam Tbk., PT Hanjaya Mandala Sampoerna Tbk., and PT Bentoel Internasional Investama. Simple linear regression is used to examine the association between CSR disclosure and the cigarettes companies’ financial performance. The study reveals that the disclosure of CSR only has positive influences toward Return on Assets; yet, it does not correlate with the Return on Equity and Stock Return.

A Model to Evaluate the Effectiveness of Collaborative Online Learning Teams – Self-Disclosure and Social Exchange Theory Perspective

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Ying-Chieh Liu

2010-12-01

Full Text Available Collaborative online learning teams (COLTs are teams that are comprised of groups of online students. Accompanying the popularity of online learning, both on campuses and as professional development within many industries, learning in groups has been attracting much attention. However, there is little research constructing intact frameworks to evaluate the effectiveness of COLTs. This study built a framework by incorporating six constructs: self-disclosure, social exchange, trust, cohesion, performance and satisfaction, and validated it by analyzing data from a five-week experiment. The results showed that social exchange had a significant impact on trust, but self-disclosure did not. Trust was significantly related to cohesion and cohesion was significantly related to performance and satisfaction. This study suggests that instructors should incorporate the number of students’ posts into parts of evaluation to facilitate self-disclosure, and to stop “social loafing” behaviors while encouraging social exchange activities.

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

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Dody Hapsoro

2017-10-01

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

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

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Handiyono M.Y.

2017-08-01

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

GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

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I Gusti Ayu Purnamawati

2017-04-01

Full Text Available This research explained the relationship between Good Corporate Governance mechanism to company’s value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin’s Q was used to assess the company’s value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company’s CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there were positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value.

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.

Corporate Governance Effects on Social Responsibility Disclosures

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António Dias

2017-06-01

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

Effect of Corporate Social Responsibility Disclosure on Financial Performance with Audit Quality as a Moderating Variable

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Kartika Dewi

2016-09-01

Full Text Available This article aimed to examine the influence of Corporate Social Responsibility (CSR disclosure to the financial performance proxy on Return on Assets (ROA, Return on Equity (ROE, and company value proxy on Price to Book Value (PBV empirically as well as knowing the existence of the audit quality as moderating variable whether it will affect the relationship between CSR disclosure on ROA, ROE, and PBV. The object of this study was mining companies listed on the Indonesia Stock Exchange period 2010-2012. The sample was selected using a purposive sampling method and obtained samples as many as 26 companies with a total data of 78 data. Hypothesis testing methods used were simple regression analysis and moderated regression analysis. The results of this study showed that Corporate Social Responsibility (CSR disclosure had an effect on ROA, but had no effect on ROE and PBV, and audit quality as a moderating variable could not affect the relationship of CSR disc losure on ROA, ROE, and PBV.

When social networking is not working: individuals with low self-esteem recognize but do not reap the benefits of self-disclosure on Facebook.

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Forest, Amanda L; Wood, Joanne V

2012-03-01

The popular media have publicized the idea that social networking Web sites (e.g., Facebook) may enrich the interpersonal lives of people who struggle to make social connections. The opportunity that such sites provide for self-disclosure-a necessary component in the development of intimacy--could be especially beneficial for people with low self-esteem, who are normally hesitant to self-disclose and who have difficulty maintaining satisfying relationships. We suspected that posting on Facebook would reduce the perceived riskiness of self-disclosure, thus encouraging people with low self-esteem to express themselves more openly. In three studies, we examined whether such individuals see Facebook as a safe and appealing medium for self-disclosure, and whether their actual Facebook posts enabled them to reap social rewards. We found that although people with low self-esteem considered Facebook an appealing venue for self-disclosure, the low positivity and high negativity of their disclosures elicited undesirable responses from other people.

Predictors and Social Consequences of Online Interactive Self-Disclosure: A Literature Review from 2002 to 2014.

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Desjarlais, Malinda; Gilmour, Jillian; Sinclair, Jasmine; Howell, Kaitlyn B; West, Alyssa

2015-12-01

Computer-mediated communication has become ubiquitous in the lives of today's youth. The current review synthesizes recent findings regarding adolescents' and young adults' online interactive self-disclosure, with a particular emphasis on the direct antecedents and effects. Three broad categories of predictors are discussed, including demographic information and internal states, dispositional factors, as well as contextual factors. In addition, the synthesis of studies exploring consequences of online interactive self-disclosure indicates positive outcomes for social-related constructs. The article concludes with recommendations for future research, including the analysis of actual computer-mediated exchanges and longitudinal research that takes into account the dynamic process of self-disclosure over time and across media.

A preliminary mapping of individual, relational, and social factors that impede disclosure of childhood sexual abuse.

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Collin-Vézina, Delphine; De La Sablonnière-Griffin, Mireille; Palmer, Andrea M; Milne, Lise

2015-05-01

Uncovering the pathways to disclosures of child sexual abuse (CSA) and the factors influencing the willingness of victims to talk about the abuse is paramount to the development of powerful practice and policy initiatives. Framed as a long interview method utilizing a grounded theory approach to analyze data, the objective of the current study was to provide a preliminary mapping of the barriers to CSA disclosures through an ecological systemic lens, from a sample of 67 male and female CSA adult survivors, all of whom had recently received counselling services. The current project led to the identification of three broad categories of barriers that were each comprised of several subthemes, namely: Barriers from Within (internalized victim-blaming, mechanisms to protect oneself, and immature development at time of abuse); Barriers in Relation to Others (violence and dysfunction in the family, power dynamics, awareness of the impact of telling, and fragile social network); and Barriers in Relation to the Social World (labelling, taboo of sexuality, lack of services available, and culture or time period). This study points to the importance of using a broad ecological framework to understand the factors that inhibit disclosure of CSA, as barriers to disclosure do not constrain solely the victims. Results are discussed in light of their implications for research, prevention and intervention programs, and social policies and media campaigns, as the burden is on the larger community to create a climate of safety and transparency that makes the telling of CSA possible. Copyright © 2015 Elsevier Ltd. All rights reserved.

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

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Łukasz Matuszak

2017-12-01

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

Corporate Social Responsibility Disclosures and Financing Cost---Evidence from Chinese Listed Companies%社会责任信息披露与融资成本--来自我国上市公司的经验证据

Institute of Scientific and Technical Information of China (English)

吴语香

2016-01-01

Taking social responsibility reports from corporations as the research subject and listed companies of the petrochemical plastic industry in China from 2009 to 2012 as study samples,this paper tested the relationship between social responsibility disclosures and corporate financing costs after the issuance of Corporate Governance Standards.We found that corporate social responsibility disclosures can significantly reduce the cost of equity financing,but no significant effect on debt financing cost.This paper provided empirical evi-dence to study the effect of corporate social responsibility disclosures on firm value,as well as certain theory reference for the provid-ers,users and regulators of corporate social responsibility information.%在我国企业社会责任报告披露制度的环境下，以企业单独发布的社会责任报告为研究主体，选取了我国2009—2012年石化塑胶行业的 A 股上市公司作为研究样本，检验了我国上市公司的社会责任信息披露与融资成本之间的关系。研究发现，我国上市公司的社会责任信息披露能显著降低权益融资成本，但对债务融资成本没有显著影响。这为研究企业社会责任信息披露对企业价值的影响路径提供了经验证据，也为社会责任信息的提供者、使用者以及监管者提供了一定的理论参考。

Navigating treatment impasses at the disclosure of incest: combining ideas from feminism and social constructionism.

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Sheinberg, M

1992-09-01

This article describes an approach to the social and emotional schisms that characterize the disclosure of intrafamilial sexual abuse (incest). It argues that ideas from social constructionism and feminism can be combined in such a way that what appear as either/or choices become both--and possibilities. These include: social control versus therapy, shame versus pride, attachment to one's abusive partner versus attachment to one's injured child, and "justice" versus "care."

Mental illness disclosure in Chinese immigrant communities.

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Chen, Fang-Pei; Lai, Grace Ying-Chi; Yang, Lawrence

2013-07-01

Support from social networks is imperative to mental health recovery of persons with mental illness. However, disclosing mental illness may damage a person's participation in networks due to mental illness stigma, especially in Chinese immigrant communities where social networks (the guanxi network) have specific social-cultural significance. This study focused on mental illness disclosure in Chinese immigrant communities in New York City. Fifty-three Chinese psychiatric patients were recruited consecutively from 2 Chinese bilingual psychiatric inpatient units from 2006 to 2010. Two bilingual psychologists interviewed each participant once in a semistructured interview, including 6 questions on mental illness disclosure. Conventional content analysis was applied to conceptualize the phenomenon. Results showed that participants voluntarily disclosed to a circle of people composed primarily of family and relatives. The decisions and strategies to disclose depended on participants' consideration of 3 critical elements of social relationships. Ganqing, affection associated with relationship building, ultimately determined who had the privilege to know. Renqing, the moral code of reciprocal kindness, further influenced disclosure decisions and what participants anticipated as responses to disclosure. Lastly, concerns over preserving face (lian), a construct representing personal and familial dignity, oftentimes prohibited disclosure. Additionally, in this tight-knit network, involuntary disclosure could happen without participants' permission or knowledge. Participants commonly suffered from stigma after disclosure. However, half of our participants reported situations in which they experienced little discriminatory treatment, and some experienced support and care as a result of cultural dynamics. Recommendations for culturally sensitive practice to facilitate mental illness disclosure among Chinese immigrants were discussed. PsycINFO Database Record (c) 2013 APA, all

The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

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Marcelle Colares Oliveira

2018-04-01

Full Text Available We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for gender equality. Results show that the country’s level of “concentration of power” and “individualism”, and the “orientation towards femininity” have a negative influence on the disclosure of gender-related practices; in addition, the country’s level of “economic development” and the “pressure of unions” exert a positive influence. The results highlight the important role that some national and local institutions play in the women’s empowerment, leading companies to report information on adopted practices. The study innovates and contributes by introducing the explanation of gender-related social disclosure with the national business system approach in Latin America.

非财务信息披露与分析师预测基于深市上市企业社会责任报告的实证检验%Nonfinancial Disclosure and Analyst Forecast Accuracy:Empirical Evidence on Corporate Social Responsibility Disclosure from Shenzhen Stock Exchange

Institute of Scientific and Technical Information of China (English)

李晚金; 张莉

2014-01-01

We examine the relationship between disclosure of nonfinancial information and an-alyst forecast accuracy using the issuance of stand-alone corporate social responsibility (CSR)re-ports to proxy for disclosure of nonfinancial information.The multiple regression analysis results show that the higher quality of the Corporate social responsibility report disclosure is associated with higher analyst forecast accuracy and the relationship is stronger in firms with more opaque financial disclosure,suggesting that this kind of non-financial information in social responsibility report not only has information content but also complements financial disclosure by mitigating the negative effect of financial opacity on forecast accuracy.%以深市上市企业披露的社会责任报告作为非财务信息的替代变量，实证检验了非财务信息披露质量与分析师盈利预测的关系。多元回归分析结果表明，企业社会责任报告披露质量越好，其分析师盈利预测越精确，并且在财务透明度低的企业中，这种正向关系更显著。这说明社会责任报告披露的这类非财务信息对分析师预测不仅具有信息含量，而且能够通过对财务信息的补充作用，缓解财务不透明对分析师预测精度的不利后果。

Firm-value effects of CSR disclosure and CSR performance

OpenAIRE

Gutsche, Robert; Schulz, Jan-Frederic; Gratwohl, Michael

2017-01-01

We examine in this paper the effects of corporate social responsibility (CSR) disclosure and CSR performance on firm value for S&P 500 firms from 2011 to 2014. We find that CSR disclosure is positively associated with firm value and that the effect of CSR disclosure on firm value is larger than the effect of CSR performance. On average, the overall firm value increase for one index point of Bloomberg's environmental, social, and governance (ESG) Disclosure Score is $260 million, whereas the i...

Relationship between negative social reactions to sexual assault disclosure and mental health outcomes of Black and White female survivors.

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Hakimi, Dehnad; Bryant-Davis, Thema; Ullman, Sarah E; Gobin, Robyn L

2018-05-01

This study investigates the effect of race on the relationship between negative reactions to sexual assault disclosure and the psychological sequelae such as posttraumatic stress disorder (PTSD), depression, and problem drinking in female sexual assault survivors. Using hierarchical regression in an ethnically diverse community sample of 622 female adult sexual assault victims, we assessed for sexual assault; negative reactions to sexual assault disclosure; and symptom severity for PTSD, depression, and problem drinking. Negative social reactions to sexual assault disclosures were significantly associated with negative mental health outcomes across race. Race moderated the influence of negative disclosure reactions on psychological symptoms; however, the moderation was not similar across racial groups and psychological outcome measures. Although Black and White survivors evidenced distress through depression, PTSD, and substance use, Black women who received low to moderate negative reactions to their disclosures of assault were more likely to show increases in PTSD and depression whereas high negative reactions to disclosure were related to higher PTSD and depression similarly for both Black and White women. In addition, Black and White women who experienced more negative social reactions had greater substance abuse, with no difference by race. The results provide further support for detrimental effects of negative reactions on Black and White survivors and highlight the importance of educating people in the community about sexual assault and how to respond in more supportive ways. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

Mandatory Disclosure and Operational Risk: Evidence from Hedge Fund Registration

OpenAIRE

Stephen Brown; William Goetzmann; Bing Liang; Christopher Schwarz

2006-01-01

Mandatory disclosure is a regulatory tool intended to allow market participants to assess operational risk. We examine the value of disclosure through the controversial SEC requirement, since overturned, which required major hedge funds to register as investment advisors and file Form ADV disclosures. Leverage and ownership structures suggest that lenders and equity investors were already aware of operational risk. However, operational risk does not mediate flow-performance relationships. Inv...

The Determinants of Corporate Social Responsibility Disclosure: The Case of Malaysian Government-Linked Companies in Malaysia

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Baba Hanim Norza

2017-01-01

Full Text Available The implementation of Government-Linked Company (GLC Transformation Program 2005/06 by government is one effort to promote Corporate Social Responsibility (CSR disclosures among its government-linked companies (GLCs. CSR issues are being stressed in the Silver Book included in the GLC Transformation Manual under the GLC Transformation Program 2005/06. It is questionable as to whether the introduction of the Silver Book really reflects goods prospects for government-linked companies to disclose their CSR, and whether there are any other factors that will influence the GLCs in Malaysia to disclose their CSR. Thus, the objective of this study is to examine whether the introduction of the Silver Book affect the CSR disclosure among Malaysian GLCs as well as to examine the determinants of CSR disclosure, focusing on the profitability, board size and board independence. Multiple linear regression analysis is being used to examine the relationship between all the independent variables and dependent variable. Findings show that there is an increasing trend in CSR disclosure among Malaysian GLCs from year 2011 until 2015. Two variables i.e. board size and board independence has been found to have a significant positive relationship with the CSR disclosure. This study gives implications to various parties such as Malaysian Government, Bursa Malaysia, Security Commission and other relevant parties in to improve CSR awareness, practices, disclosures and quality in GLCs.

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

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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…

Mandatory adoption of business risk disclosure: evidence from Japanese firms

OpenAIRE

KIM, Hyonok; YASUDA, Yukihiro

2016-01-01

We take advantage of institutional changes and its characteristics in Japan to empirically examine mandatory business risk disclosure. We find that there is a negative impact on total risk from the introduction of mandatory business risk disclosure. This suggests that an increase in business risk disclosure reduces a firm's cost of capital, which is contrary to the results of previous research. However, we also find that there is a positive relationship across firms and years after inception ...

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

OpenAIRE

Dahlia Sari; Christine Tjen

2016-01-01

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

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

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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.

Communication Privacy Disclosure Management: An Empirical Study of Socialization Support in a Pseudo-Online Course

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Heo, Misook

2011-01-01

This study investigated the boundaries of online learners' information disclosure, relationship building, interpersonal integration, and motivation by drawing upon the theoretical frameworks of the social information processing and communication privacy management theories and the hyperpersonal model. A total of 103 students from a higher…

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

Adult Attachment, Social Self-Efficacy, Self-Disclosure, Loneliness, and Subsequent Depression for Freshman College Students: A Longitudinal Study

Science.gov (United States)

Wei, Meifen; Russel, Daniel W.; Zakalik, Robyn A.

2005-01-01

This longitudinal study examined whether social self-efficacy and self-disclosure serve as mediators between attachment and feelings of loneliness and subsequent depression. Participants were 308 freshmen at a large Midwestern university. Results indicated that social self-efficacy mediated the association between attachment anxiety and feelings…

The Effect of CSR Disclosure on Institutional Ownership

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Mohammad Ziaul Hoq

Full Text Available This study attempts to address the question of whether Corporate Social Responsibility Disclosure (CSRD has any impact to institutional investors of the public limited companies (PLC in Malaysia. Despite CSRD being at a nascent stage in Malaysia, such reporting is found to be positively related to institutional ownership and these results provide evidence that is consistent with the conjecture that institutional investors pay attention to the way Malaysian companies manage their social issues. Using longitudinal data analysis, the findings of this study solidly support the outcome of the majority of results in developed markets. This result suggests that local firms are able to attract and maintain their institutional investors while they engage in social activities.

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

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Oyerogba Ezekiel Oluwagbemiga

2014-10-01

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

"Assault-related shame mediates the association between negative social reactions to disclosure of sexual assault and psychological distress": Correction to Decou et al. (2017).

Science.gov (United States)

2018-03-01

Reports an error in "Assault-related shame mediates the association between negative social reactions to disclosure of sexual assault and psychological distress" by Christopher R. DeCou, Trevor T. Cole, Shannon M. Lynch, Maria M. Wong and Kathleen C. Matthews ( Psychological Trauma: Theory, Research, Practice, and Policy , 2017[Mar], Vol 9[2], 166-172). In the article, there was an error in the coding of missing values thus effecting the abstract, Methods, Results, and Discussion sections. The frequency counts for sexual assault victimization, reactions to social disclosure, and assault-related shame were calculated incorrectly due to an error in the coding of missing values, and have been corrected in the description of participants and in the results and discussion sections. In addition, the sample size was incorrectly reported as N = 207, and should have appeared as "N = 208." The sample size and corresponding percentages have been corrected throughout the text. Two transcription errors for the indirect effects via PTSD and global distress were also corrected. These indirect effects were incorrectly reported as "PCL-C; β = .27," and "OQ-45.2;β = .21," and should have appeared as "PCL-C;β = .26," and "OQ-45.2; β = .20." (The following abstract of the original article appeared in record 2016-43136-001.) Objective: Several studies have identified associations between social reactions to disclosure of sexual assault and psychological distress; however, no studies have evaluated shame as a mediator of this association. This study evaluated assault-related shame as a mediator of the associations between negative social reactions to disclosure of sexual assault and symptoms of posttraumatic stress disorder (PTSD), depression, and global distress and hypothesized that there would be an indirect effect of social reactions to disclosure upon symptoms of psychopathology via assault-related shame. Participants were 207 female psychology undergraduates who reported past

Social support, self-rated health, and lesbian, gay, bisexual, and transgender identity disclosure to cancer care providers.

Science.gov (United States)

Kamen, Charles S; Smith-Stoner, Marilyn; Heckler, Charles E; Flannery, Marie; Margolies, Liz

2015-01-01

To describe factors related to diagnosis, identity disclosure, and social support among lesbian, gay, bisexual, and transgender (LGBT) patients with cancer, and to explore associations between these factors and self-rated health. Cross-sectional self-report survey design using descriptive and exploratory multivariate statistical approaches. Online, Internet-based. 291 LGBT patients (89% Caucasian; 50% gay, 36% lesbian, 7% bisexual, 3% transgender) with mixed cancers. Participants completed a researcher-designed online survey assessing experiences of cancer diagnosis among LGBT patients at a single time point. Demographics, which provider(s) delivered the patients' cancer diagnoses, to whom patients had disclosed their LGBT identity, how they disclosed, who was on their social support team at the time of diagnosis, and current self-rated health. 79% of participants reported disclosing their identities to more than one cancer care provider. Participants most commonly introduced the topic of LGBT identity themselves, sometimes as a way to correct heterosexual assumptions (34%). Friends were the most common members of LGBT patients' support teams (79%). Four disclosure and support factors were consistently associated with better self-rated health. Disclosure of LGBT identity is a common experience in the context of cancer care, and disclosure and support factors are associated with better self-reported health among LGBT patients. Creating safe environments for LGBT patients to disclose could improve cancer care delivery to this underserved population. Nurses and other providers should acknowledge and include diverse support team members in LGBT patients' care.

The effect of mandatory regulation on corporate social responsibility reporting quality: evidence from China

OpenAIRE

Wang, Jianling; Tian, Gaoliang; Fan, Weiguo; Luo, Dan

2017-01-01

Corporate Social Responsibility (CSR) disclosure has attracted attention from regulatory bodies and academics over the past few decades. Due to the unreliability resulted from CSR voluntary disclosure, an increasing number of researchers are calling for more government regulation on CSR disclosure. Based on 1830 standalone CSR reports disclosed by the Chinese-listed firms during 2009-2012, we examine the effect of mandatory regulation on CSR\\ud reporting quality. We further hypothesize and te...

Social disclosure about lymphoedema symptoms: A qualitative study among Japanese breast cancer survivors.

Science.gov (United States)

Tsuchiya, Miyako; Horn, Sandra; Ingham, Roger

2015-01-01

Disclosing illness-related problems is the first step in help-seeking. The aim of this qualitative study was to explore Japanese breast cancer (BC) survivors' decision-making about disclosure of lymphoedema symptoms to people in their social networks. A total of ten women participated in group discussions in Japan. A dual analytic approach, thematic analysis and conceptual analysis, was applied to the transcripts. Two themes (perceived responsibility of social roles within the family and unsupportive reactions to BC from others) affected participants' decision-making. Support programs for Japanese BC survivors who feel unable to disclose lymphoedema symptoms to family members are suggested.

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

Directory of Open Access Journals (Sweden)

Feifei Lu

2017-10-01

Full Text Available Abstract: With the international community’s increasing concern for social and environmental problems, the fulfilment and disclosure of corporate social responsibility (CSR has been advocated and promoted across the world. Forestry companies, which are particularly sensitive to environmental and social issues, are increasingly developing and improving their levels of CSR disclosure. However, information on emerging country contexts is still lacking. To fill this gap, this study focuses on Chinese forestry companies’ CSR disclosure and introduces new disclosure indices through content analysis of annual reports by listed companies between 2011–2015. It then builds a correlation analysis of the factors influencing these companies’ disclosure indices in order to gain a better understanding of the current situation for CSR implementation by forestry companies in emerging economies like China. Although context-specific, our findings can provide a reference for researchers and policy makers, and promote sustainable development via improved CSR disclosure by forestry companies, especially in developing regions.

Factors effecting Corporate Social Responsibility disclosure ratings:an empirical study of Finnish listed companies

OpenAIRE

Roitto, A. (Artturi)

2013-01-01

Abstract As Corporate Social Responsibility (CSR) disclosure is becoming more common practise amongst companies, it is valuable to understand the underlying factors involved. The Goal of this thesis is to examine if the factors suggested by previous studies seem to have significance in a Finnish sample composed of 31 listed companies. As an ancillary research question linkage between Corporate Governance recommendation devi...

Mental illness stigma and disclosure: consequences of coming out of the closet.

Science.gov (United States)

Bos, Arjan E R; Kanner, Daphne; Muris, Peter; Janssen, Birgit; Mayer, Birgit

2009-08-01

The present study investigated disclosure patterns among mental health consumers (N = 500) and examined the relationships among disclosure, perceived stigmatization, perceived social support, and self-esteem. Results suggest that selective disclosure optimizes social support and limits stigmatization. Perceived stigmatization has a detrimental impact on self-esteem, especially for those who are relatively open about their mental disorder.

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

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Renard Yung Jhien Siew

2017-06-01

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

Friendship at work and error disclosure

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Hsiao-Yen Mao

2017-10-01

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

Corporate Governance and Islamic Social Responsibility Disclosure In Kuwaiti Shariah Compliant Financial Institutions

OpenAIRE

Al-Shammari, B.

2012-01-01

This study examines the relationship between corporate governance characteristics and the extent of Islamic social responsibility disclosure in Kuwait. The annual reports of 40 Shariah-compliant financial institutions listed on the Kuwait Stock Exchange in 2010 are examined. Four major corporate governance characteristics are investigated: 1) the existence of a Shariah supervisory board; 2) the number of board members; 3) the proportion of non-executive directors to the total number of di...

Antecedents of positive self-disclosure online: an empirical study of US college students’ Facebook usage

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Chen H

2017-05-01

Full Text Available Hongliang Chen Department of Communication, Texas A&M University, College Station, TX, USA Abstract: This study investigates the factors predicting positive self-disclosure on social networking sites (SNSs. There is a formidable body of empirical research relating to online self-disclosure, but very few studies have assessed the antecedents of positive self-disclosure. To address this literature gap, the current study tests the effects of self-esteem, life satisfaction, social anxiety, privacy concerns, public self-consciousness (SC, and perceived collectivism on positive self-disclosure on SNSs. Data were collected online via Qualtrics in April 2013. Respondents were undergraduate students from the University of Connecticut. Using ordinary least squares regression, the current study found that self-esteem and perceived collectivism increased positive self-disclosure, life satisfaction, and privacy concerns decreased positive self-disclosure, and the effects of social anxiety and public SC were not significant. Keywords: positive self-disclosure, self-esteem, life satisfaction, social anxiety, privacy concerns, public self-consciousness, perceived collectivism

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...

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.

A study on intangible assets disclosure: An evidence from Indian companies

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Subash Chander

2011-04-01

Full Text Available Purpose: India has emerged at the top of the pedestal in the present knowledge-driven global marketplace, where intangible assets hold much more value than physical assets. The objective of this study is to determine the extent of intangible asset disclosure by companies in IndiaDesign/methodology/approach: This study relates to the years 2003-04 and 2007-08 and is based on 243 companies selected from BT-500 companies. The annual reports of these companies were analyzed using content analysis so as to examine the level of disclosure of intangible asset information. Intangible assets disclosure index based on the intangible assets framework as given by Sveiby (1997 and as used and tested by Guthrie and Petty (2000 and many other subsequent studies was modified and used for this study. Findings: The results showed that external capital is the most disclosed intangible asset category with a disclosure score of 37.90% and 35.83% in the years 2003-04 and 2007-08 respectively. Infosys technologies Ltd. is the company with the highest intangible assets reporting for both the years (2003-04: 68.52%, 2007-08: 81.48%. Further the reporting of intangible assets is unorganized and unsystematic. There is lack of appropriate framework for disclosing intangible assets information in the annual reports.Originality/value: This is perhaps the first comprehensive study on intangible assets disclosure based on a large sample of the companies from India. Literature reveals that now the intangible assets play relatively an increasingly significant role in the decision making process of various users of corporate reports. This study shows that the overall disclosure of intangible assets is low in India. Thus this study may be of value to the corporate sector in India to explore the areas of intangible assets disclosure so that they can provide useful and relevant information to the users of annual reports.

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

Science.gov (United States)

Li, Haochu; Chen, Xinguang; Yu, Bin

2016-01-01

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

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

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Elisa Truant

2017-04-01

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

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

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

Social Performance vs. Financial Performance: CSR Disclosures as an indicator of social performance

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İlker Yılmaz

2013-04-01

Full Text Available In recent decades, it is gaining more and more dominance in both academic and business life that the company exists for and has responsibilities toward a wider group of stakeholders and it must have some objectives other than profitability. To achieve sustainable development and growth, the companies must assume more duties, which is called the term “corporate social responsibility (CSR.” In the literature, it is questioned whether CSR activities benefit the company or not; whether there is any relationship exists between CSR activities and the company’s financial performance and the direction of the relationship. We aimed to explore that whether there is any effect corporate social performance (CSP on financial performance and position and vice versa. We performed content analysis through annual reports and derived a social score composed of the items included in disclosure guidelines and some criteria used in CSR ratings. We also used several financial position and financial performance indicators. In order to explore the relationship between CSP and financial indicators, we run panel data regressions. We found significant results for some of the indicators, where some of the indicators gave insignificant results. The reporting of CSR activities is in very low levels. The conscious toward CSR and sustainability must be promoted and the companies must assume more active roles. The reporting of those activities is also important.

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

Science.gov (United States)

Arroll, Bruce; Allen, Emily-Charlotte Frances

2015-09-01

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

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

OpenAIRE

Rina Asmeri; Tika Alvionita; Ardi Gunardi

2017-01-01

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

Antecedents of positive self-disclosure online: an empirical study of US college students' Facebook usage.

Science.gov (United States)

Chen, Hongliang

2017-01-01

This study investigates the factors predicting positive self-disclosure on social networking sites (SNSs). There is a formidable body of empirical research relating to online self-disclosure, but very few studies have assessed the antecedents of positive self-disclosure. To address this literature gap, the current study tests the effects of self-esteem, life satisfaction, social anxiety, privacy concerns, public self-consciousness (SC), and perceived collectivism on positive self-disclosure on SNSs. Data were collected online via Qualtrics in April 2013. Respondents were undergraduate students from the University of Connecticut. Using ordinary least squares regression, the current study found that self-esteem and perceived collectivism increased positive self-disclosure, life satisfaction, and privacy concerns decreased positive self-disclosure, and the effects of social anxiety and public SC were not significant.

HUBUNGAN ANTARA PERSEPSI SISWA TENTANG KOMPETENSI KONSELOR DENGAN SELF DISCLOSURE SISWA

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Santi Nur Oktafiani

2015-06-01

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

Factors influencing HIV disclosure among people living with HIV/AIDS in Nigeria: a systematic review using narrative synthesis and meta-analysis.

Science.gov (United States)

Adeoye-Agboola, D I; Evans, H; Hewson, D; Pappas, Y

2016-07-01

To critically review, appraise and evaluate quality of evidence on HIV disclosure among people living with HIV/AIDS (PLWHA) in Nigeria, and to identify a possible gap in knowledge on HIV/AIDS and disclosure. A systematic review using narrative synthesis and meta-analysis. MedLine, PsycINFO, PubMed Central, Scopus and CINAHL were searched. Data were extracted with the use of spread sheet. An analysis of heterogeneity was performed for the disclosure rate and the presence of a supportive reaction from partners. A meta-analysis was performed for the disclosure rates to sexual partners, with data available for all ten studies. Ten studies met the inclusion criteria. The outcomes show that HIV disclosure of sero-positive status is most common between spouses or sexual partners than disclosure to relatives/family members, friends, pastor/Imam or work colleagues/employers. The participants in most of these studies are women, and amongst the most influential factors on disclosure are gender, anticipated outcome, marital status and knowledge of partners' status. Some studies reported non-disclosure as a way of limiting stigma. Almost all of the studies highlighted that there is fear of stigma and social exclusion associated with disclosure. This review discusses the overall experience of HIV disclosure on the management of the disease and barriers to disclosure. We found that PLWHA in Nigeria disclosed to at least one person within their social networks. Stigma is still a major consideration for PLWHA who experience a range of misconceptions around HIV transmission. The findings of this study may inform local policies and plans for improving the PLWHA quality of life. Targeted policies to increase disclosure of sero-positive status and reduce stigma may facilitate disease prevention. The methodological rigour of the included studies was appraised low. Copyright © 2016 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

Development of the reciprocity of self-disclosure.

Science.gov (United States)

Rotenberg, K J; Chase, N

1992-03-01

This study was designed to assess whether children demonstrate covariant and equivalent forms of the reciprocity of self-disclosure, and if so, at what age. Twenty-one kindergarten, 23 second-grade, 24 fourth-grade, and 24 sixth-grade children were shown videotapes of three children (partners) who provided pre-established low-, medium-, and high-intimate disclosures. The subjects were required to send a message to the partners on topics varying in personal content. Fourth-grade children showed evidence of covariant reciprocity of self-disclosure by disclosing higher intimacy to high-intimate partners than to low-intimate partners. Sixth-grade children showed equivalent reciprocity of self-disclosure by providing a greater number of high- and medium-intimate disclosures to high- and medium-intimate partners, respectively, than to low-intimate partners. By contrast, neither form of reciprocity of self-disclosure was shown by kindergarten and second-grade children. Consistent with our expectations, girls provided a greater number of high-intimate disclosures than did boys in three of the four grades. The findings are discussed in terms of interplay between the development of the reciprocity of self-disclosure and the norm of the reciprocity of self-disclosure.

Institutional ownership, audit committee and risk disclosure – Evidence from Australian stock market

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XuanXuan Zhang

2013-11-01

Full Text Available This study investigates the influence of institutional ownership and audit committees corporate risk disclosures. Focusing on analysing firms’ risk disclosures make in their 2009 annual reports, our sample constitutes a sample of 66 Australian listed firms. We divide institutional shareholders into dedicated-type institutional block shareholders and transient-type institutional block shareholders. We find that while there is no significant relationship between dedicated-type institutional block shareholders and risk disclosure, there is a positive relationship between transient-type institutional block shareholders and risk disclosures. Our result is consistent with a principal that wields limited monitoring resources while achieving high resource dependency over management. We also find a significant and positive relationship between audit committee independence and risk disclosures, showing the positive role played by audit committee in improving the information transparency and reducing information asymmetry in capital market.

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

OpenAIRE

Gropp, Reint; Karapandza, Rasa; Opferkuch, Julian

2016-01-01

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

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

Science.gov (United States)

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

2016-12-01

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

Private Business Political Network Strategy and Social Responsibility Information Disclosure-Empirical Evidence from Social Responsibility Reports of China’s Listed Companies%民营企业政治网络战略与社会责任信息披露--来自中国上市公司社会责任报告的经验证据

Institute of Scientific and Technical Information of China (English)

张正勇; 吉利; 毛洪涛

2014-01-01

Currently, the literature of corporate social responsibility information disclosure explores little on the relationship between corporate political network strategy and social responsibility information disclosure behavior. The paper makes an em-pirical analysis on the impacts of private business political network strategy on social responsibility information disclosure, by taking voluntary disclosure of social responsibility reports of A-share private listed companies from the year of 2009 to 2012 as the research object. It finds that both political relationship network and association relationship network have a significant posi-tive effect on the revealed tendencies of social responsibility reports and the disclosure level of social responsibility information of private business after the control of variables of organizational factors and entrepreneur individual human capital of private business. On the one hand,the paper offers a new perspective to understand the motivation of social responsibility information disclosure of private businesses under the conditions of economic transformation. On the other hand,it provides the enlighten-ments for the government to guide private businesses to fulfill their social responsibilities.%目前，有关企业社会责任信息披露的文献，对企业政治网络战略与社会责任信息披露行为的关系探讨很少。文章选取2009-2012年A股民营上市公司自愿披露的社会责任报告作为研究样本，实证分析民营企业政治网络战略对社会责任信息披露的影响。在控制了民营企业的组织因素及企业家个体人力资本控制变量后发现，政治关系网络、协会关系网络均对民营企业社会责任报告披�

Taking into account the quality of the relationship in HIV disclosure

OpenAIRE

Smith, Charlotte; Cook, Rachel; Rohleder, Poul

2016-01-01

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

Pengaruh Mekanisme Corporate Governance, Kinerja Keuangan dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting

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Mahardhika Kurniawati

2017-08-01

Full Text Available The objective of this research is obtain empirical evidence about the effect of commissioner board size, commisioner board independence, audit committee size, profitability, and the environmental performance on Islamic Social Reporting (ISR of companies which are in the Sharia Securities List (DES. The population of this research consisted of all companies under DES which joined PROPER environmental rating during 2011-2015. There were 31 companies were selected as samples based on purposive sampling method. The method employed to measure the ISR Disclosure was content analysis by scoring the items of social disclosure in the annual report of those companies. The multiple linier regression shows that the size of commisioner board, profitability, and environmental performance have positive effects on the disclosure of Islamic Social Reporting, while the independence of commisioner board and audit committe do not affect the disclosure of Islamic Social Reporting.

How reliable are self-reports of HIV status disclosure? Evidence from couples in Malawi.

Science.gov (United States)

Conroy, Amy A; Wong, Lauren H

2015-11-01

The majority of research on human immunodeficiency virus (HIV) disclosure utilizes the perspective from a single individual, which cannot be substantiated in the absence of supporting data such as from a primary partner. The objectives of this study were to evaluate: (1) the extent to which self-reported HIV disclosure was confirmed by a primary partner; (2) individual and relationship-level predictors of self-reported versus confirmed disclosure; and (3) whether confirmed disclosure was a stronger predictor of correctly assessing a partner's HIV status compared to self-reported disclosure. As part of an 8-wave longitudinal study from 2009 to 2011 in southern Malawi, 366 individuals (183 couples) were interviewed about their primary relationship (wave 3), individually tested for HIV (wave 4), and then asked whether they disclosed to their primary partner (wave 5). While 93% of respondents reported that they disclosed, only 64% of respondents had confirmed reports from their partner. Having communicated with partner about HIV was positively associated with self-reported disclosure; this association remained significant but became more precise in the models for confirmed disclosure. Confirmed disclosure, but not self-report, was a significant predictor of correctly assessing a partner's HIV status. Being male, having lower perceived partner infidelity, having higher relationship unity, and testing HIV-negative were positively and significantly associated with correct assessment. Dyadic data from two partners provide an improved measure of disclosure as compared to a single individual's self-report and could be used to identify behavioral and biomedical opportunities to prevent HIV transmission within couples. Copyright © 2015 Elsevier Ltd. All rights reserved.

THE EFFECT OF FIRM CHARACTERISTIC ON INTELLECTUAL CAPITAL DISCLOSURE IN ISLAMIC BANKING: EVIDENCE FROM ASIA

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Tri Damayanti

2014-03-01

Full Text Available This research aims to investigate the relationship between firm’s characteristic (firm size, profitability, leverage, and company age and intellectual capital disclosure. This research also uses control variables such as board size, firm’s audit, and role of duality. Sample in this research are 34 Islamic bank’s annual reports collected by pooled data. Dependent variable in this research is intellectual capital disclosure. Dependent variable is measured by content analysis method. Content analysis is supported by disclosure index that measured variety of intellectual capital disclosure. It is also supported by word count that represented volume of intellectual capital disclosure respectively. Independent variable in this research are firm’s characteristic, consists of firm size, profitability, leverage, and company age. Data are analyzed by using SPSS program 16.00 version. Result of analysis indicates that there exist a significant relationship between variety of intellectual capital disclosure with all firm characteristic except for firm’s size. In other side, there is significant association volume of intellectual capital disclosure with all firm’s characteristic except for profitability. The influence of firm characteristic on intellectual capital mechanism on human, structural, and relational capital disclosure, based on two matrixes, is also explored.Keywords : Firm Characteristic, Intellectual Capital Disclosure, Content Analysis, Islamic Banking

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 ...

A Heuristic Model for Supporting Users’ Decision-Making in Privacy Disclosure for Recommendation

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Hongchen Wu

2018-01-01

Full Text Available Privacy issues have become a major concern in the web of resource sharing, and users often have difficulty managing their information disclosure in the context of high-quality experiences from social media and Internet of Things. Recent studies have shown that users’ disclosure decisions may be influenced by heuristics from the crowds, leading to inconsistency in the disclosure volumes and reduction of the prediction accuracy. Therefore, an analysis of why this influence occurs and how to optimize the user experience is highly important. We propose a novel heuristic model that defines the data structures of items and participants in social media, utilizes a modified decision-tree classifier that can predict participants’ disclosures, and puts forward a correlation analysis for detecting disclosure inconsistences. The heuristic model is applied to real-time dataset to evaluate the behavioral effects. Decision-tree classifier and correlation analysis indeed prove that some participants’ behaviors in information disclosures became decreasingly correlated during item requesting. Participants can be “persuaded” to change their disclosure behaviors, and the users’ answers to the mildly sensitive items tend to be more variable and less predictable. Using this approach, recommender systems in social media can thus know the users better and provide service with higher prediction accuracy.

The Effect of Corporate Social Responsibility Disclosure on the Cost of Equity of Firms and the Moderating Role of Ownership

NARCIS (Netherlands)

Kabir, Rezaul; Thái Minh, H¿nh

2017-01-01

The empirical relationship between corporate social responsibility (CSR) disclosure and the cost of equity is conflicting. Various corporate governance mechanisms may moderate this relationship. However, the moderating effect of foreign ownership - a key corporate governance mechanism in many

The fading affect bias: Effects of social disclosure to an interactive versus non-responsive listener

OpenAIRE

Muir, K.; Brown, C.; Madill, A.

2015-01-01

The intensity of negative emotions associated with event memories fades to a greater extent over time than positive emotions (Fading Affect Bias or FAB). In this study, we examine how the presence and behaviour of a listener during social disclosure influences the FAB and the linguistic characteristics of event narratives. Participants recalled pleasant and unpleasant events and rated each event for its emotional intensity. Recalled events were then allocated to one of three experimental cond...

Stigma, discrimination and agency: Diagnostic disclosure as an everyday practice shaping social citizenship.

Science.gov (United States)

O'Connor, Deborah; Mann, Jim; Wiersma, Elaine

2018-03-01

The importance of stigma in shaping the experiences of people living with dementia and challenging their social citizenship emerges repeatedly as a powerful and negative force. In a recent participatory action research (PAR) study focused on understanding what people with dementia need to know to live well, this link between stigma, discrimination and social citizenship emerged once again. A group of people living with dementia (n=8) met monthly for 16months to discuss their experiences and advise on the curriculum of a proposed self-management program. From the first introduction, stigma was identified as a defining feature of the experience of living well with dementia. This paper analyses this group's talk around stigma and discrimination, drawing attention to the critical role that diagnostic disclosure has in both positioning people with dementia in a stigmatizing way and, also, acting as a strategy of resistance that facilitates full social citizenship. Copyright © 2018 Elsevier Inc. All rights reserved.

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

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Tatiana Aquino Almeida

2016-01-01

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

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104)

OpenAIRE

Dahlia Sari; Christine Tjen

2017-01-01

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

Hubungan antara Persepsi Siswa Tentang Kompetensi Konselor dengan Self Disclosure Siswa

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Santi Nur Oktafiani

2015-06-01

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

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

Science.gov (United States)

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

2005-01-01

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

HIV status disclosure among HIV-positive African and Afro-Caribbean people in the Netherlands

NARCIS (Netherlands)

Stutterheim, S.E.; Shiripinda, I.; Bos, A.E.R.; Pryor, J.B.; Bruin, de M.

2011-01-01

The disclosure of HIV status presents a dilemma; it can promote health, social support, and psychological well-being but it can also lead to negative social consequences such as stigmatisation and rejection. To understand disclosure it is necessary to understand the reasoning employed by people

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

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Zeeshan Mahmood

2018-01-01

Full Text Available This research paper aims to understand the impact of corporate governance (CG on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.

Pengaruh Corporate Social Responsibility Disclosure Dan Environmental Performance Terhadap Economic Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

OpenAIRE

Saputri, Novitasari; Heriningsih, Sucahyo

2012-01-01

This research is aimed to examine effect Corporate Social Responsibility(CSR) Disclosure and EnvironmentalPerformance on Economic Performance.This research used Corporate Social Responsibility Index (CSDI) asmeasure of CSR, Proper Index as measure of Environmental Performance and Return on Equity (ROE) asmeasure of Economic Performance. The samples of this research are 11 manufactur firms listed at IndonesianStock Exchange year 2006 until 2009. The research hyphotesis were tested using mu...

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

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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

Hubungan antara, Self Esteem dengan Self Disclosure pada Saat Chatting di Facebook

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Novi Nitya Santi

2017-05-01

Full Text Available Facebook is an internet based social media that were populer at the moment. The use of sosial media is very populer no exception student. Students communicatem confide and seek information through facebook. Of the activities, appears a phenomenon experienced by students of the symptoms of self esteem and self disclosure. This research aims to determine the relationship between self esteem and self disclosure. The relationship between the level of self esteem with self disclosure while chatting on facebook worth 0,766. Meaning that the reletionship between the level of self esteem with self disclosure is very strong and direct. Where a person who has high self esteem will be able to able to demonstrate self-disclosure are effective in communicating that is: be open, able to empathize, to be positive in the communication process and feel similar to the communication partner. Conversely a low self esteem are less able to express himself well, fear of failure in social relations

SELF-DISCLOSURE IN VIRTUAL ENVIRONMENT: FACEBOOK

OpenAIRE

Eginli, Aysen Temel; Özsenler, S. Didem

2018-01-01

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

The role of enacted stigma in parental HIV disclosure among HIV-infected parents in China.

Science.gov (United States)

Qiao, Shan; Li, Xiaoming; Zhou, Yuejiao; Shen, Zhiyong; Tang, Zhenzhu; Stanton, Bonita

2015-01-01

Existing studies have delineated that HIV-infected parents face numerous challenges in disclosing their HIV infection to the children ("parental HIV disclosure"), and practices of parental HIV disclosure vary with individual characteristics, family contexts, and social environment. Using cross-sectional data from 1254 HIV-infected parents who had children aged 5-16 years in southwest China, the current study examined the association of parental HIV disclosure with mental health and medication adherence among parents and explored the possible effect of enacted stigma on such association. Multivariate analysis of variance revealed that parents who had experienced disclosure to children reported higher level enacted stigma, worse mental health conditions, and poorer medication adherence. Enacted stigma partially mediated the associations between disclosure and both mental health and medication adherence after controlling basic background characteristics. Our findings highlight the importance of providing appropriate disclosure-related training and counseling service among HIV-infected parents. In a social setting where HIV-related stigma is still persistent, disclosure intervention should address and reduce stigma and discrimination in the practice of parental HIV disclosure.

Blog text about female incontinence: presentation of self, disclosure, and social risk assessment.

Science.gov (United States)

Saiki, Lori S; Cloyes, Kristin G

2014-01-01

Female urinary incontinence is a significant health concern that often remains undisclosed to healthcare providers, often because of embarrassment and fear of a negative response. The purpose of this study was to explore communication patterns found in blog text regarding self-presentation by women living with incontinence for clues to facilitate disclosure. This is a descriptive, empirical study of publically archived blog text (years inclusive 2006-2011; N = 16,629 words from 19 bloggers) by women communicating about urinary incontinence, utilizing methods of content analysis. Valence and word concordance analysis showed that words indicative of facilitating social connections were used more often in proximity with close contacts (Z = -2.68, p = .004) and words indicative of blocking social connections were used more often in proximity with community contacts (Z = -2.97, p = .002). Differences between descriptions of facilitative and blocking reactions from healthcare providers were not significant (Z = -0.28, p = .39). Cluster analysis indicated a decreasing level of negatively charged descriptors of incontinence-related communications as the context moved from the hidden self to close contacts and then to the public sphere. Word frequency analysis identified a pattern in the blog text about urinary incontinence of self-presenting as otherwise fit, healthy, and competent. Study results suggest that any report of incontinence concerns, including joking or casual references, should be addressed because women may not disclose the degree to which symptoms affect their psychosocial health. Further research is needed to explore whether providers might facilitate disclosure of urinary incontinence by first acknowledging the woman's strengths, thereby creating a sense of safety and acceptance.

The dark side of social media: Associations between the Dark Triad of personality, self-disclosure online and selfie-related behaviours

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Elżbieta Sanecka

2017-09-01

Full Text Available The present study investigated the relations between the Dark Triad personality traits (i.e., Machiavellianism, narcissism, and psychopathy, distinct dimensions of self-disclosure online (i.e., honesty, amount, positive valence, and intent and selfie related-behaviours (taking, posting and editing selfies. The results indicated, that all three Dark Triad components were positively correlated with posting and editing selfies on social networking sites (SNSs. However, multiple regression analysis demonstrated that only narcissism predicted selfie-related behaviours. Narcissism and Machiavellianism were positively related to the amount of personal information disclosed online and the tendency to self-disclose intentionally in computer-mediated communication (CMC. Moreover, we found no significant correlations between the perceived controllability of Internet communication and two types of self-promotion in the Internet (self-disclosure online and selfie-related behaviours. Our findings demonstrate the importance of analysing the "dark" personality traits in the context of self-promotional behaviours in social media.

Determinants and features of voluntary disclosure in the Chinese stock market

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Yang Lan

2013-12-01

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

Role of CSR Reporting. Evidence from Poland

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Magdalena Wójcik-Jurkiewicz

2017-09-01

Full Text Available Role of CSR Reporting. Evidence from Poland The paper addresses the issue of Corporate Social Responsibility (CSR reporting. The concept of CSR reporting is increasingly being discussed among practitioners and academics. The main objective of the paper is to investigate the trends of CSR reporting in Poland and to try to implement them in WIG 30 companies. The research confirmed the existing information chaos in these disclosures of socially responsible issues in various reports. An analysis of domestic and foreign literature has been performed which pointed to the multidimensionality of actions taken by companies in the context of CSR reporting. The research points to the need to apply standards regarding the disclosure of non-financial information in the form of reports for public limited companies.

Market risks and oilfield ownership - Refining oil and gas disclosures

International Nuclear Information System (INIS)

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

2007-01-01

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

The Relationship of Self-Disclosure to Personality, Adjustment and Self-Actualization

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Lombardo, John P.; Fantasia, Saverio C.

1976-01-01

Tested the hypothesis that a high level of self-disclosure is indicative of psychological adjustment and self-actualization. The self-disclosure scale, Social Avoidance and Distress, Fear of Negative Evaluation, Alienation and Repression-Sensitization scales were administered to 60 introductory psychology students. (Editor/RK)

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

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

Science.gov (United States)

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

2005-04-01

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

Supervisee self-disclosure: a clinical psychology perspective.

Science.gov (United States)

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

2014-01-01

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

Daily self-disclosure and sleep in couples.

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

2014-08-01

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

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.

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.

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

Science.gov (United States)

Smith, Charlotte; Cook, Rachel; Rohleder, Poul

2017-01-01

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

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...

Evaluation of HIV counselling and testing, self-disclosure, social support and sexual behaviour change among a rural sample of HIV reactive patients in South Africa

Directory of Open Access Journals (Sweden)

E Sethosa

2005-09-01

Full Text Available The aim of this study was to evaluate HIV counselling and testing, self-disclosure, social support and sexual behavior change among HIV reactive patients among a rural sample of HIV reactive patients in South Africa. The sample consisted at the post-test counselling exit interview of 55 participants (41 women and 14 men who tested HIV-positive conveniently selected from a rural hospital and at five months follow-up at their homes 47. Results indicated that most patients had an HIV test because of medical reasons. At follow-up only 36% had disclosed their HIV status and half of the participants had had sex without condoms in the past three weeks. Major reason for not disclosing of their HIV status were being afraid of negative reactions, fear of discrimination, fear of violence, concerns about confidentiality and not yet ready. Social support was found to be significantly related to disclosure of HIV status, while counselling context and content and counselling satisfaction were not related with HIV disclosure.

Women on the corporate board of directors and corporate sustainability disclosure

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Emeldah M. Modiba

2017-09-01

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

Affective Reactions to Difference and their Impact on Discrimination and Self-Disclosure at Work: A Social Identity Perspective

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Maria Kakarika

2012-08-01

Full Text Available Based on Social Identity Theory and related concepts, the present paper argues that a negative affective state is caused by dissimilarity at the workplace, which in turn influences discrimination and self-disclosure. Based on a review of the literature, it develops propositions about the positive effects of surface- and deep-level dissimilarity on this affective state and perceived interpersonal discrimination at work, as well as on the decision to self-disclose personal information to peers. Self-disclosure is further linked to perceptions of discrimination in two opposing ways. An individual’s perceived degree of difference from others on demographic and underlying characteristics serve as moderators of the proposed relationships, strengthening the effects of actual dissimilarity on feelings. The paper concludes by examining implications and contributions of the proposed theoretical framework to the diversity literature.

Effect of Social Support and Disclosure of Child Abuse on Adult Suicidal Ideation: Findings From a Population-Based Study.

Science.gov (United States)

Baiden, Philip; Fallon, Barbara; Antwi-Boasiako, Kofi

2017-11-16

To examine the proportion of Canadian adults with a history of child abuse who disclosed the abuse to child protection services before age 16 years and identify the effect of social support and disclosure of child abuse on lifetime suicidal ideation. Data for this study came from the Statistics Canada 2012 Canadian Community Health Survey-Mental Health (N = 9,076). Binary logistic regression was conducted to identify the effect of social support and disclosure of child abuse on suicidal ideation while simultaneously adjusting for the effect of type of child abuse and demographic, socioeconomic, health, and mental health factors. Of the 9,076 respondents who experienced at least one child abuse event, 21.5% reported ever experiencing suicidal ideation. Fewer than 6% of the respondents disclosed the abuse to someone from a child protection service before age 16 years. In the multivariate logistic regression model, respondents who disclosed the abuse to someone from child protection services were 1.37 times more likely to report lifetime suicidal ideation (95% CI, 1.10-1.71) than those who did not. Each additional unit increase in social support decreased the odds of lifetime suicidal ideation by a factor of 3% (95% CI, 0.95-0.98). Social support interventions that are effective in improving individuals' perception that support is available to them may help reduce suicidal ideation among those with a history of child abuse. © Copyright 2017 Physicians Postgraduate Press, Inc.

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

Science.gov (United States)

Simonds, Laura M; Spokes, Naomi

2017-01-01

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

Daily Self-Disclosure and Sleep in Couples

Science.gov (United States)

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

2014-01-01

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

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

NARCIS (Netherlands)

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

2005-01-01

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

Men's serostatus disclosure to parents: associations among social support, ethnicity, and disease status in men living with HIV.

Science.gov (United States)

Fekete, Erin M; Antoni, Michael H; Lopez, Corina R; Durán, Ron E; Penedo, Frank J; Bandiera, Frank C; Fletcher, Mary Ann; Klimas, Nancy; Kumar, Mahendra; Schneiderman, Neil

2009-07-01

Directly disclosing a positive HIV serostatus to family members can affect psychological and disease status. Perceptions that one is in a supportive family environment may moderate these effects; however, ethnic differences may exist in the support processes of families coping with HIV. We examined the role of serostatus disclosure to parents, HIV-specific family support, and ethnicity (Latino versus non-Hispanic White) in explaining disease status (HIV Viral Load, CD4+ cell count) in a sample of men living with HIV (MLWH). Men (n=120) reported whether they had disclosed their serostatus to their mothers and fathers, rated their perceptions of HIV-specific social support received from family members, and provided morning peripheral venous blood samples to assess immune function. We also collected psychosocial and urinary neuroendocrine indicators of stress/distress as possible mediator variables. A three-way interaction emerged between serostatus disclosure to mothers, HIV-specific family support, and ethnicity in explaining both viral load and CD4+ cell count. Non-Hispanic White men who had disclosed to mothers and were receiving high family support had a lower viral load and higher CD4+ cell count, but Latino men who had disclosed to mothers and were receiving low family support had a higher viral load. These associations were not accounted for by men's medication adherence, psychological distress, or neuroendocrine hormones. Disclosure to fathers was not related to disease status. The effects of serostatus disclosure on disease status may depend, in part, on ethnic differences in the interpersonal processes of men's close family relationships.

A Comparison of Several Statistical Tests of Reciprocity of Self-Disclosure.

Science.gov (United States)

Dindia, Kathryn

1988-01-01

Reports the results of a study that used several statistical tests of reciprocity of self-disclosure. Finds little evidence for reciprocity of self-disclosure, and concludes that either reciprocity is an illusion, or that different or more sophisticated methods are needed to detect it. (MS)

Daily Autonomy Support and Sexual Identity Disclosure Predicts Daily Mental and Physical Health Outcomes.

Science.gov (United States)

Legate, Nicole; Ryan, Richard M; Rogge, Ronald D

2017-06-01

Using a daily diary methodology, we examined how social environments support or fail to support sexual identity disclosure, and associated mental and physical health outcomes. Results showed that variability in disclosure across the diary period related to greater psychological well-being and fewer physical symptoms, suggesting potential adaptive benefits to selectively disclosing. A multilevel path model indicated that perceiving autonomy support in conversations predicted more disclosure, which in turn predicted more need satisfaction, greater well-being, and fewer physical symptoms that day. Finally, mediation analyses revealed that disclosure and need satisfaction explained why perceiving autonomy support in a conversation predicted greater well-being and fewer physical symptoms. That is, perceiving autonomy support in conversations indirectly predicted greater wellness through sexual orientation disclosure, along with feeling authentic and connected in daily interactions with others. Discussion highlights the role of supportive social contexts and everyday opportunities to disclose in affecting sexual minority mental and physical health.

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

Science.gov (United States)

Schug, Joanna; Yuki, Masaki; Maddux, William

2010-10-01

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

A Contextual Approach to Experiential Avoidance and Social Anxiety: Evidence from an Experimental Interaction and Daily Interactions of People with Social Anxiety Disorder

Science.gov (United States)

Kashdan, Todd B.; Goodman, Fallon R.; Machell, Kyla A.; Kleiman, Evan M.; Monfort, Samuel S.; Ciarrochi, Joseph; Nezlek, John B.

2014-01-01

Experiential avoidance, the tendency to avoid internal, unwanted thoughts and feelings, is hypothesized to be a risk factor for social anxiety. Existing studies of experiential avoidance rely on trait measures with minimal contextual consideration. In two studies, we examined the association between experiential avoidance and anxiety within real-world social interactions. In the first study, we examined the effect of experiential avoidance on social anxiety in everyday life. For two weeks, 37 participants with Social Anxiety Disorder [SAD] and 38 healthy controls provided reports of experiential avoidance and social anxiety symptoms during face-to-face social interactions. Results showed that momentary experiential avoidance was positively related to anxiety symptoms during social interactions and this effect was stronger among people with SAD. People low in EA showed greater sensitivity to the level of situational threat than high EA people. In the second study, we facilitated an initial encounter between strangers. Unlike Study 1, we experimentally created a social situation where there was either an opportunity for intimacy (self-disclosure conversation) or no such opportunity (small-talk conversation). Results showed that greater experiential avoidance during the self-disclosure conversation temporally preceded increases in social anxiety for the remainder of the interaction; no such effect was found in the small-talk conversation. Our findings provide insight into the association between experiential avoidance on social anxiety in laboratory and naturalistic settings, and demonstrate that the effect of EA depends upon level of social threat and opportunity. PMID:24749634

Disclosure and Exposure of Alcohol on Social Media and Later Alcohol Use: A Large-Scale Longitudinal Study

OpenAIRE

Erevik, Eilin K.; Torsheim, Torbjørn; Andreassen, Cecilie S.; Vedaa, Øystein; Pallesen, Ståle

2017-01-01

This article aims to investigate whether alcohol-related disclosure and exposure on social media can predict later alcohol use, and to identify covariates in these relationships. Data were collected by online surveys (two waves) among students in Bergen, Norway. The first survey was administered in fall 2015. The follow-up took place during fall 2016. A total of 5,217 students participated in both waves. The surveys included questions about demographics, personality, alcohol use, alcohol-rela...

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.

The efficacy of serostatus disclosure for HIV Transmission risk reduction.

Science.gov (United States)

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

2015-02-01

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

Hubungan antara, Self Esteem dengan Self Disclosure pada Saat Chatting di Facebook

OpenAIRE

Novi Nitya Santi

2017-01-01

Facebook is an internet based social media that were populer at the moment. The use of sosial media is very populer no exception student. Students communicatem confide and seek information through facebook. Of the activities, appears a phenomenon experienced by students of the symptoms of self esteem and self disclosure. This research aims to determine the relationship between self esteem and self disclosure. The relationship between the level of self esteem with self disclosure while chattin...

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.

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

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Achraf Guidara

2015-02-01

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

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.

The impact of criminalization of HIV non-disclosure on the healthcare engagement of women living with HIV in Canada: a comprehensive review of the evidence.

Science.gov (United States)

Patterson, Sophie E; Milloy, M-J; Ogilvie, Gina; Greene, Saara; Nicholson, Valerie; Vonn, Micheal; Hogg, Robert; Kaida, Angela

2015-01-01

In 2012, the Supreme Court of Canada ruled that people living with HIV (PLWH) must disclose their HIV status to sexual partners prior to sexual activity that poses a "realistic possibility" of HIV transmission for consent to sex to be valid. The Supreme Court deemed that the duty to disclose could be averted if a person living with HIV both uses a condom and has a low plasma HIV-1 RNA viral load during vaginal sex. This is one of the strictest legal standards criminalizing HIV non-disclosure worldwide and has resulted in a high rate of prosecutions of PLWH in Canada. Public health advocates argue that the overly broad use of the criminal law against PLWH undermines efforts to engage individuals in healthcare and complicates gendered barriers to linkage and retention in care experienced by women living with HIV (WLWH). We conducted a comprehensive review of peer-reviewed and non-peer-reviewed evidence published between 1998 and 2015 evaluating the impact of the criminalization of HIV non-disclosure on healthcare engagement of WLWH in Canada across key stages of the cascade of HIV care, specifically: HIV testing and diagnosis, linkage and retention in care, and adherence to antiretroviral therapy. Where available, evidence pertaining specifically to women was examined. Where these data were lacking, evidence relating to all PLWH in Canada or other international jurisdictions were included. Evidence suggests that criminalization of HIV non-disclosure may create barriers to engagement and retention within the cascade of HIV care for PLWH in Canada, discouraging access to HIV testing for some people due to fears of legal implications following a positive diagnosis, and compromising linkage and retention in healthcare through concerns of exposure of confidential medical information. There is a lack of published empirical evidence focused specifically on women, which is a concern given the growing population of WLWH in Canada, among whom marginalized and vulnerable women

Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

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Erica Yip

2011-09-01

Full Text Available Recently, Francis, Nanda and Olsson (2008 proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’s ethical predisposition. We argue that the relationship between CSR reporting and earnings management is context-specific and we consider one particular context, the political environment. We test our hypotheses by regressing earnings management on CSR disclosure while controlling for other factors that may affect the level of earnings management. We find a significant relationship between CSR reporting and earnings management, and more specifically, we find evidence of a negative (complementary relationship in the oil and gas industry while we find evidence of a positive (substitutive relationship in the food industry. The evidence supports the view that the relationship between CSR reporting and earnings management is affected by the political environment and not by ethical considerations.

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

Directory of Open Access Journals (Sweden)

Christo Ackermann

2016-03-01

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

A Systematic Review of HIV Serostatus Disclosure Among African Immigrants in Europe.

Science.gov (United States)

Whembolua, Guy-Lucien; Conserve, Donaldson F; Thomas, Kirstyn; Handler, Lara

2017-08-01

As the human immunodeficiency virus continues to devastate large parts of Africa, particularly the Sub-Saharan region, the number of immigrants migrating from these areas to European nations continues to grow. African men and women leave their countries for Europe because of armed conflicts, unemployment, or poverty. Thus, these migration patterns combined with newly contracted infections have resulted in a large and growing number of HIV-positive diagnoses among African immigrants living in Europe. Using the disclosure process model, this systematic review examines the reasons for HIV status disclosure and nondisclosure among African immigrants residing in Europe. PubMed, PsycINFO, Embase, Global Health, and Web of Science were searched. Bibliographies of retrieved studies were also reviewed for other relevant citations. Studies were eligible if they: (1) focused on HIV-positive immigrants from SSA residing in Europe; and (2) described or measured HIV status disclosure. Out of 166 articles found, a total of 17 articles and 1 brief report met the inclusion criteria. Factors such as stigma and social implications of disclosure contribute to avoidance goals leading to nondisclosure while approach goals or disclosure reasons were found to include health status and behaviors such as seeking support, and helping others. The findings highlight the importance of understanding the avoidance and approach goals involved in HIV status disclosure among African immigrants in Europe. Interventions and future research directed at increasing HIV disclosure among African immigrants in Europe should move beyond individual-level to consider multilevel factors including country-specific social behaviors.

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

Science.gov (United States)

Panagiotidou, K; Zervas, I

2014-01-01

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

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

OpenAIRE

Elisa Truant; Laura Corazza; Simone Domenico Scagnelli

2017-01-01

Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial ...

Knowledge of Tuberculosis and Self Disclosure amongst Patients ...

African Journals Online (AJOL)

adedamla

willingness to seek and adhere to treatment. ... Assessing knowledge, self disclosure status and perceived stigma among TB patients would help to understand TB-related stigma as a social process and a better understanding of patients.

Evidence, Ethics & Social Policy Dilemmas

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Steven I. Miller

1993-07-01

Full Text Available Within the philosophy of the social sciences, the relationship between evidence, ethics, and social policy is in need of further analysis. The present paper is an attempt to argue that while important social policies can, and perhaps ought to be, grounded in ethical theory, they are seldom articulated in this fashion due to the ambiguity surrounding the "evidence condition." Using a consequentialist-utilitarian framework, and a case study of a policy dilemma, the authors analyze the difficulties associated with resolving policy-based dilemmas which must appeal to evidential support as a justification for an ethical stand. Implication for the relevance of ethics to social policy formulation are discussed in detail.

Corporate governance attributes, firm characteristics and the level of corporate disclosure: Evidence from the Indian listed firms

Directory of Open Access Journals (Sweden)

Sunil Nandi

2013-01-01

Full Text Available This study investigates the association between firm characteristics, corporate governance attributes and the level of corporate disclosure of listed firms in India. The research paper has been based on a sample of 60 firms listed in the Bombay Stock Exchange (BSE / National Stock Exchange (NSE during the study period from 2000-01 to 2009-10. The study has used the Standard & Poor (2008 model for measuring the level of corporate disclosure. To examine the association between explanatory variables and the level of corporate disclosure, multiple regression model has been used. The results suggest a positive relationship between board size, ratio of audit committee members to total board members, family control, CEO duality, firm size, profitability, liquidity and the extent of corporate disclosure. However, the degree of corporate disclosure is negatively related to board composition, leverage and age of the firm.

Exploring Environmental Disclosure in SelectedAustralian Multinationals under the GRI Guidelines

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Omar Al Farooque

2014-09-01

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

The dark side of social media: Associations between the Dark Triad of personality, self-disclosure online and selfie-related behaviours

OpenAIRE

Elżbieta Sanecka

2017-01-01

The present study investigated the relations between the Dark Triad personality traits (i.e., Machiavellianism, narcissism, and psychopathy), distinct dimensions of self-disclosure online (i.e., honesty, amount, positive valence, and intent) and selfie related-behaviours (taking, posting and editing selfies). The results indicated, that all three Dark Triad components were positively correlated with posting and editing selfies on social networking sites (SNSs). However, multiple regression an...

5 CFR 2423.23 - Prehearing disclosure.

Science.gov (United States)

2010-01-01

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

Adolescent homosexuality and concerns regarding disclosure.

Science.gov (United States)

Harrison, Therese W

2003-03-01

Development of sexual identity in middle childhood and early adolescence is a natural process. However, it is more stressful for homosexual adolescents. Society continues to stigmatize and marginalize homosexuality. To avoid rejection and hostility, homosexual adolescents are pressured to hide their sexual identities. This fact compounds the anticipated normal developmental concerns of adolescence, and can create unique problems for the homosexual adolescents. Homosexuality can place them at risk for social stigmatization, isolation, depression, suicide, abuse, and rejection by their families and friends. During this exceptionally stressful time, both adolescent students and their families need anticipatory guidance and support. In providing anticipatory guidance, this article discusses critical roles played by professionals who work with adolescents in community or school settings. Included are insights into development of this normal variant of sexual attraction and orientation, risks that homosexual adolescent students may face as well as their disclosure concerns, and possible reactions families may have following disclosure. Supporting homosexual adolescents and their families is emphasized with regard to sensitively providing information, disclosure decisions, coping with stigmatization, and resiliency factors.

Teaching Self-Disclosure through an Activity Exploring Disclosure Research and Online Dating Sites

Science.gov (United States)

Baker, Nicole Marie; Hastings, Sally O.

2013-01-01

Most interpersonal communication course textbooks include a section or chapter on the topic of self-disclosure. Students are normally introduced to elements of self-disclosure, such as a definition, functions, or reasons for self-disclosure, risks of self-disclosure, and the role of self-disclosure in relationships. Historically, research on…

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).

Relevance of Financial Performance and Good Corporate Governance Determinant of Sustainaibility Corporate Social Responsibility Disclousure in Islamic Bank in Indonesia

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Fitriyah Fitriyah

2014-06-01

Full Text Available The purpose of the paper is to investigate role of the financial performance, ownership structure and number of syari'a supervisory board of Islamic banks in Indonesia on the sustainability of corporate social responsibilities (CSR disclosure. Ownership structure and number of syari'a supervisory board of Islamic banks as proxy of implementation good corporate governance (GCG. There are seven (7 fully fledge Islamic banks in Indonesia. This study uses logic regression to test empirically whether the CSR is highly influenced by the factors identified earlier. Evidence was found that size, ROA and leverage do not have significant role in corporate social responsibilities (CSR disclosure. Specifically, the results infer the fact that the CSR disclosures are significant and positively associated to bank size and ownership structure only. The result of the study has confirms the hypothesis that bank size and ROA has positive associated with CSR disclosure. This suggested that large and profitable banks have more resources to devote to social activities. Leverage negatively influences the disclosure of CSR. Thus, lowly leveraged banks will tend to make larger donations than highly leveraged banks. Ownership structure and number of syari'a supervisory board of Islamic banks have positive associated to CSR disclosure. These results also confirm the predictions that good corporate governance mechanism lead to the greater monitoring and thereby greater CSR disclosure.

Antecedents of positive self-disclosure online: an empirical study of US college students’ Facebook usage

OpenAIRE

Chen H

2017-01-01

Hongliang Chen Department of Communication, Texas A&M University, College Station, TX, USA Abstract: This study investigates the factors predicting positive self-disclosure on social networking sites (SNSs). There is a formidable body of empirical research relating to online self-disclosure, but very few studies have assessed the antecedents of positive self-disclosure. To address this literature gap, the current study tests the effects of self-esteem, life satisfact...

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

Science.gov (United States)

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

2015-04-01

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

Good business? The struggles for regulating ESG disclosure

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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

The Adolescent HIV Disclosure Cognition and Affect Scale: Preliminary Reliability and Validity.

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Evangeli, Michael

2017-07-01

Globally, there are 2 million HIV-positive 10-19-year-olds. One challenge for this population is sharing their HIV status with others (onward HIV disclosure). There are no multi-item, multidimensional scales of HIV disclosure cognitions and affect for young people living with HIV. An 18-item measure of HIV disclosure cognition and affect was developed, administered to 65 adolescents living with HIV (aged 12-16 years). Data were explored using principal component analysis and preliminary construct and criterion validity assessed. Three factors were revealed: negative disclosure attitudes and feelings, self-efficacy, and positive disclosure attitudes and feelings. The full scale and its subscales were internally consistent. The total score showed statistically significant positive relationships with HIV disclosure in the past 6 months, HIV disclosure intention and self-perception. Preliminary evidence of the measure's good psychometric properties suggests it may be helpful in future clinical and research work. © The Author 2017. Published by Oxford University Press on behalf of the Society of Pediatric Psychology. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

Privacy in confidential administrative micro data: implementing statistical disclosure control in a secure computing environment.

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Hochfellner, Daniela; Müller, Dana; Schmucker, Alexandra

2014-12-01

The demand for comprehensive and innovative data is constantly growing in social science. In particular, micro data from various social security agencies become more and more attractive. In contrast to survey data, administrative data offer a census with highly reliable information but are restricted in their usage. To make them accessible for researchers, data or research output either have to be anonymized or released after disclosure review procedures have been used. This article discusses the trade-off between maintaining a high capability of research potential while protecting private information, by exploiting the data disclosure portfolio and the adopted disclosure strategies of the Research Data Center of the German Federal Employment Agency. © The Author(s) 2014.

Happy to Talk...To a Point: Bereaved Young Men and Emotional Disclosure

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McNess, Andrew

2008-01-01

This study focuses upon the social experiences of bereaved young men, with particular emphasis on the social costs of bereavement-related personal disclosure. Their experiences of regulating their social behaviour were suggestive of the persistence of "traditional" notions of masculine identity (e.g. hegemonic masculinity). While this…

Board composition, mimetic behaviour and corporate voluntary disclosures

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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

The ties that bind: understanding the impact of sexual assault disclosure on survivors' relationships with friends, family, and partners.

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Ahrens, Courtney E; Aldana, Erendira

2012-01-01

A growing body of research suggests that the type of social reactions sexual assault survivors receive from others can have a profound impact on their health and well-being. Far less is known about the impact of social reactions on the ensuing relationship between survivors and the people to whom they disclose. The current study sought to address this gap in the literature by examining the impact of disclosure on survivors' relationships with friends, family members, and romantic partners. A total of 76 rape survivors described 153 different disclosures to informal support providers. Qualitative analysis suggested that most relationships either were strengthened or remained strong following the disclosure, but a substantial number of survivors described relationships that deteriorated or remained poor following the disclosure. These outcomes were related to the quality of the relationship prior to the disclosure and to survivors' perceptions of the reactions they received during the disclosure. Implications of these findings for research and practice are discussed.

Investigating Initial Disclosures and Reactions to Unexpected, Positive HPV Diagnosis.

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Smith, Rachel A; Hernandez, Rachael; Catona, Danielle

2014-07-01

Initial disclosures of health conditions are critical communication moments. Existing research focuses on disclosers; integrating confidants into studies of initial disclosures is needed. Guided by the disclosure decision-making model (DD-MM; Greene, 2009), this study examined what diagnosed persons and confidants may say when faced with unexpected test results and unexpected disclosures, respectively. Participants ( N = 151) recorded an audio-visual message for another person, after imagining that they or the other person had just received unexpected, positive HPV test results. The qualitative analysis revealed four themes: (1) impression management and social distance, (2) invisible symptoms and advice regarding future disclosures, (3) expressing and acknowledging emotional reactions, and (4) misunderstandings and lacking knowledge about HPV. These findings suggested that DD-MM may be a relevant framework for understanding not only when disclosers share, but what disclosers and confidants say in early conversations about new diagnoses. While disclosers' and confidants' messages showed marked similarities, important differences appeared. For example, confidants focused on assuaging disclosers' fear about the consequences, whereas disclosers expressed distress related to their uncertainty about the prognosis of an HPV infection and how to prepare for next steps. The discussion highlighted implications for the DD-MM, HPV disclosures, and future interventions.

Planning a Stigmatized Nonvisible Illness Disclosure: Applying the Disclosure Decision-Making Model

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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

Characteristics Associated with Non-Disclosure of Suicidal Ideation in Adults.

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Mérelle, Saskia; Foppen, Elise; Gilissen, Renske; Mokkenstorm, Jan; Cluitmans, Resi; Van Ballegooijen, Wouter

2018-05-09

Suicide prevention efforts often depend on the willingness or ability of people to disclose current suicidal behavior. The aim of this study is to identify characteristics that are associated with non-disclosure of suicidal ideation. Data from the Dutch cross-sectional survey Health Monitor 2016 were used, resulting in 14,322 respondents (age 19+). Multiple logistic regression analyses were conducted to assess the strength of the associations between demographics and health-related characteristics as independent variables, and non-disclosure of suicidal ideation as the dependent variable. The mean age of the respondents was 60 years (SD 16.7) and 45% were male. Of these adults, 5% ( n = 719) reported suicidal ideation in the past year, nearly half of which (48%) did not disclose suicidal ideation. Non-disclosure was significantly associated with social loneliness (OR = 1.29). Inverse significant associations were found for age (35⁻49 years, OR = 0.53), poor health status (OR = 0.63), frequent suicidal ideation (OR = 0.48), and severe psychological distress (OR = 0.63). The accuracy of this model was fair (AUC = 0.73). To conclude, non-disclosure is a substantial problem in adults experiencing suicidal ideation. Adults who do not disclose suicidal ideation are more likely to have few social contacts, while they are less likely to experience poor (mental) health and frequent suicidal thoughts.

Characteristics Associated with Non-Disclosure of Suicidal Ideation in Adults

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Saskia Mérelle

2018-05-01

Full Text Available Suicide prevention efforts often depend on the willingness or ability of people to disclose current suicidal behavior. The aim of this study is to identify characteristics that are associated with non-disclosure of suicidal ideation. Data from the Dutch cross-sectional survey Health Monitor 2016 were used, resulting in 14,322 respondents (age 19+. Multiple logistic regression analyses were conducted to assess the strength of the associations between demographics and health-related characteristics as independent variables, and non-disclosure of suicidal ideation as the dependent variable. The mean age of the respondents was 60 years (SD 16.7 and 45% were male. Of these adults, 5% (n = 719 reported suicidal ideation in the past year, nearly half of which (48% did not disclose suicidal ideation. Non-disclosure was significantly associated with social loneliness (OR = 1.29. Inverse significant associations were found for age (35–49 years, OR = 0.53, poor health status (OR = 0.63, frequent suicidal ideation (OR = 0.48, and severe psychological distress (OR = 0.63. The accuracy of this model was fair (AUC = 0.73. To conclude, non-disclosure is a substantial problem in adults experiencing suicidal ideation. Adults who do not disclose suicidal ideation are more likely to have few social contacts, while they are less likely to experience poor (mental health and frequent suicidal thoughts.

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

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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.

Analysis of the determinants of CSR disclosure in Spanish listed companies Analysis of the determinants of CSR disclosure in Spanish listed companies Análisis de los factores determinantes de la transparencia en RSC en las empresas españolas cotizadas

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Laura Cabeza García

2013-01-01

Full Text Available Purpose: This paper aims to analyse in depth the determinants of disclosure of corporate social activities. In particular, it is focused on a barely considered factor: ownership structure. Design/methodology/approach: Using a sample of Spanish listed companies in 2008 we employed a OLS model to analyse how the identity of the largest shareholder as well as other firm characteristics may influence the disclosure of social activities. Findings and Originality: Contrary to our expectations, the findings suggest that the identity of the main shareholder does not affect the disclosure of social activities. On the contrary, firm size, leverage and general level of disclosure seem to explain the information provided by the firms related to their social activities. Research Limitations/implications: Our results should be considered with caution because we have used a specific measure of disclosure of social activities and our study is carried out in a specific country and period of time. Originality/value: A reduced number of studies have analysed the influence of firm ownership structure on the disclosure of social activities, and the existing studies have mainly considered the ownership concentration but not the identity of the largest shareholder.Purpose: This paper aims to analyse in depth the determinants of disclosure of corporate social activities. In particular, it is focused on a barely considered factor: ownership structure.Design/methodology/approach: Using a sample of Spanish listed companies in 2008 we employed a OLS model to analyse how the identity of the largest shareholder as well as other firm characteristics may influence the disclosure of social activities.Findings and Originality: Contrary to our expectations, the findings suggest that the identity of the main shareholder does not affect the disclosure of social activities. On the contrary, firm size, leverage and general level of disclosure seem to explain the information provided

Stigmatising feelings and disclosure apprehension among children with epilepsy.

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Lambert, Veronica; Gallagher, Pamela; O'Toole, Stephanie; Benson, Ailbhe

2014-07-01

Despite worldwide campaigns to enhance public awareness, understanding and acceptability of epilepsy, stigmatising feelings remain among children with epilepsy and their families. Stigma can be internally felt by the child (shame and embarrassment) or enacted by others (discrimination). Many children with epilepsy and their parents fear disclosure of the condition and exercise a variety of disclosure or concealment strategies. Maintaining these strategies can have a negative, stressful impact on the child's social and psychosocial development and quality of life. Continuing dialogue among families, friends, teachers and health professionals should be initiated and supported.

Identity disclosure as a securityscape for LGBT people

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Nurbek Omurov

2017-06-01

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

Latinos' Collectivism and Self-Disclosure in Intercultural and Intractultural Friendships and Acquaintanceships

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Schwartz, Audrey Liz

2009-01-01

Self-disclosure is the process of sharing personal information with others and varies according to relationship intimacy, cultural norms, and personal values. Collectivism, defined as the tendency to define oneself in terms of social/cultural roles, may impact self-disclosure in intercultural relationships. The present study investigated whether Latinos/as reliably self-disclose more in intracultural versus intercultural friendships and acquaintanceships. An additional question was whether cu...

DETERMINANTS OF VOLUNTARY DISCLOSURE: A Study in the Brazilian Banking Sector

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Lianny Maria Forte

2015-04-01

Full Text Available Disclosure theory assumes the wide availability of information to users, increasing the level of corporate transparency and reducing information asymmetry common to the business environment. This research aims to investigate the factors influencing the level of voluntary disclosure by companies in the Brazilian banking sector. Corporate reputation (REP, firm size (TAM, performance (DES, and internationalization (ADR were the variables used as factors influencing the level of disclosure. The sample was composed of the 100 largest Brazilian banks in relation to total assets in 2012. The methodology technique used multiple linear regression. The evidence revealed that the corporate reputation and the size of the companies had a significant and positive relationship with the level of voluntary disclosure. In this sense, the larger the company and higher the standard of corporate reputation, the higher the level of corporate disclosure. Performance and internationalization were not statistically significant.

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

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Dinh, H T; White, J L; Hipwell, M; Nguyen, C T K; Pharris, A

2018-04-01

Insights into disclosure by people living with HIV and AIDS (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 their own parents. We believe that our findings reveal the complex interplay of stigma and disclosure within Vietnamese families, highlighting the need for specific social measures that promote self-disclosure combined with family support for female PLWHA.

Corporate Social Disclosures in Southeast Asia: A Preliminary Study

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Juniati Gunawan

2012-12-01

Full Text Available The issue of Corporate Social Disclosure (CSD has been growing remarkably both in business and academic world.  Inevitably, this topic is also exposed in Southeast Asia, a big region that plays important role in global economic issue. Applying a content analysis method, this paper aims to provide preliminary findings in CSD practices throughout the companies‟ annual reports in 2007 and 2008 for countries located in Southeast Asia.  Samples were selected for listed and unlisted various type of industries, based on the information availability internet searching. The sample collection and the subjectivity during the content analysis process are the limitations in conducting this study. In general, the results show that „human resources‟ are the main information disclosed, while in contrast, „energy‟ is the main least issue disclosed in the annual reports.  However, the findings need to be interpreted with considerations since there are limited in samples. Basically, the outcomes support the major prior studies and enhancing the discussion of CSD conducting in developing countries, while at the same time describing some countries which obtained very limited in exposures. To respond the vast increasing issues of CSD practice, this preliminary study has provided a basis to see the role of every country in CSR reporting and how they could support the sustainability development globally.

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

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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.

Determinant Factors of Corporate Social Disclosures in Indonesia

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Juniati Gunawan

2013-06-01

Full Text Available Indonesia as one of the big developing countries has been responding rapidly to the issue of Corporate Social Disclosure (CSD. This can be seen from the CSD section in the listed companies’ annual reports which keep increasing throughout the years. However, there are still inconclusive findings in factors that determine the extent of CSD. Based on a comprehensive research, therefore, this paper examines some selected factors in their relations to the extent of CSD, both quantitatively and qualitatively. Corporate annual reports for the year 2003 to 2006 were examined to verify the CSD practices by applying a content analysis method and multiple regression analysis. Then, firm’s characteristics (category, size, financial performances, age, and group influential (creditors, auditors, owners were analysed to seek their significant relationships to the extent of CSD. The findings show that (1 there was no significant influence of ‘company type’ to the extent of CSD; but ‘company status’ was significantl y influence CSD (2 ‘company size’, ‘financial performances’, ‘age’, and ‘auditors’ influences’ were found to have significant positi ve influences to the extent of CSD; (3 ‘Owners’ influence’ correlated positivel y rather than negati vely to CSD; and (4 Mixed results were provided by the ‘creditors’ influence’ throughout the years. The overall correlations between predictor and criterion variables are considered to be low to moderate, varied from 0.463 to 0.607 for correlation coefficients (R and 0.215 to 0.368 for determinant coefficients (R2 in the regression model.

Issues around childhood disclosure of HIV status - findings from a qualitative study in West Bengal, India.

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Das, A; Detels, R; Javanbakht, M; Panda, S

2016-07-01

Informing the children living with HIV (CLH) about their disease (disclosure) is important from the perspective of disease treatment and overall psychosocial development. There are no published studies that qualitatively explored HIV disclosure-related issues among CLH in India. Our aim was to provide insights into the perceptions of informal caregivers of CLH regarding childhood disclosure. Children were defined as those aged maturity or was of marriageable age. Disclosure of HIV status to children is an emotional issue, both for the caregiver and the child. Like most low-or middle-income countries, no standardized, age-appropriate disclosure guidelines exist in India. Our findings advocate adoption of a multi-faceted approach, including increased availability of social and familial support, for childhood HIV disclosure. © 2016 John Wiley & Sons Ltd.

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

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Gabriele D'Alauro

2013-09-01

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

The relationship between negative responses to HIV status disclosure and psychosocial outcomes among people living with HIV.

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Cama, Elena; Brener, Loren; Slavin, Sean; de Wit, John

2017-07-01

This report examines rates of HIV status disclosure and negative responses to disclosure among people living with HIV in Australia. Among 697 people living with HIV, most (>90%) had disclosed their status to friends, sexual partners and health providers. Almost a third had not disclosed to family, and half had not told any work colleagues. Negative responses to disclosure (e.g. blame, rejection) by all groups were associated with increased HIV-related stigma, psychological distress and diminished social support and health satisfaction. These results shed light on rates of disclosure among people living with HIV in Australia and the adverse health impacts of negative responses to disclosure.

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

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

2014-01-01

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

Using Qualitative Methods to Explore Non-Disclosure: The Example of Self-Injury

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Jo Borrill PhD

2012-09-01

Full Text Available Attempts to investigate non-disclosure are hampered by the very aspect being examined, namely an unwillingness to disclose non-disclosure. Although qualitative interviews may be considered to be an appropriate method for in-depth exploration of personal experiences, a lack of anonymity and the desire to conform to what is perceived to be socially acceptable limit its application in sensitive research. The current study, using a qualitative approach, addresses non-disclosure in the context of non-suicidal self-injury. Twenty-five young adults from diverse cultural backgrounds were interviewed in depth about their perceptions of self-injury, without the researchers asking directly whether the participants had ever self-harmed. Two techniques were used to enhance discussion within the qualitative interview: participants were invited to (a discuss three hypothetical scenarios and (b explore alternative interpretations of statistical data on patterns of self-harm. Key themes emerged regarding disclosure, gender issues, and culturally shaped concerns about the consequences of disclosure. The contributions of each element of the interview to understanding participants' perceptions are highlighted and alternative methodological approaches for examining disclosure are discussed.

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

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Suneerat Wuttichindanon

2017-05-01

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

Disclosure indices design: does it make a difference?

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Francisco Bravo Urquiza

2009-07-01

Full Text Available Measurement of information disclosed by companies is a complex task. Accounting research usually relies on disclosure indices to obtain a proxy for the information disclosed by companies. However, there is no consensus about the best design for these indices. The purpose of this paper is to investigate if there are significant differences among the indices that are used in disclosure studies. Three indices that measure disclosure of forward-looking information are compared: A “quality index” of a multidimensional nature; a “scope index” designed specifically to measure the scope of information, and a “quantity index” that measures information disclosed exclusively in terms of quantity. Results of the empirical analysis indicate that although the indices are correlated, they have a big impact in the rankings of companies. Evidence against the idea of the irrelevance of the particular index chosen is provided.

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

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George Veletsianos

2016-08-01

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

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

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2010-01-01

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

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

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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

"Managing identities" and parental disclosure of HIV sero-status in Zimbabwe.

Science.gov (United States)

Muparamoto, Nelson; Chiweshe, Manase Kudzai

2015-01-01

Drawing from a small sample of HIV infected respondents, this paper examines parents' perceptions on the decision to disclose or not to disclose their HIV sero-status to their children. It explores how parents control the information in the interactional ritual with their children. The paper uses Goffman's concept of dramaturgy to analyse how parents manage and control disclosure within a context where HIV and AIDS is associated with stigma. Disclosure is a strategic encounter in which the interactants (parents) manage to create a desired identity or spoil an identity. Qualitative research incorporating focus group discussions and in-depth interviews was used to examine the perceptions of parents who are HIV positive on disclosure of their status to their children. Such a methodological approach allows for a nuanced understanding of the context in which decision to disclose status happens. The study findings show that in a social context involving parents and children as actors there are complex expectations which affect parental disclosure of HIV sero-status to their children. The desire to manage an expected identity militated or enabled disclosure in a parental relationship.

Directors’ Remuneration Disclosure Transparency in Nigeria and the Influence of Block Share Ownership

Directory of Open Access Journals (Sweden)

Robert W. Odewale

2015-09-01

Full Text Available This paper examines directors’ remuneration disclosure transparency in an emerging economy (Nigeria. We specifically examine how the block share ownership influences the level of transparency in the disclosure of directors’ remuneration in a sample of companies listed on the Nigerian Stock Exchange in 2012. Using ordinary least squares and binary logistic regressions to examine the relationship, we find that block share ownership is associated with lower transparent disclosure of directors’ remuneration. The result shows a positive relationship between audit quality and transparent disclosure of directors’ remuneration. The study finds that the transparency score is less than 40%. On the whole, we provide evidence that managers in Nigerian Listed Companies are inclined not to make voluntary disclosure of their remuneration to the public. This paper has implication for policy makers and regulatory authorities in Nigeria on the need to embark on remuneration disclosures reforms so as to make directors’ remuneration disclosure mandatory for Nigerian Listed Companies to make it comparable with accepted global good practice. This study contributes to the remuneration disclosure transparency literature by providing support for the expropriation hypothesis in the behaviour of block shareholders from an emerging economy whose market is very much different from those of developed economies.

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

Directory of Open Access Journals (Sweden)

Alyson Gomes de Souza

2017-02-01

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

Systematic review of beliefs, behaviours and influencing factors associated with disclosure of a mental health problem in the workplace

Directory of Open Access Journals (Sweden)

Brohan Elaine

2012-02-01

Full Text Available Abstract Background Stigma and discrimination present an important barrier to finding and keeping work for individuals with a mental health problem. This paper reviews evidence on: 1 employment-related disclosure beliefs and behaviours of people with a mental health problem; 2 factors associated with the disclosure of a mental health problem in the employment setting; 3 whether employers are less likely to hire applicants who disclose a mental health problem; and 4 factors influencing employers' hiring beliefs and behaviours towards job applicants with a mental health problem. Methods A systematic review was conducted for the period 1990-2010, using eight bibliographic databases. Meta-ethnography was used to provide a thematic understanding of the disclosure beliefs and behaviours of individuals with mental health problem. Results The searches yielded 8,971 items which was systematically reduced to 48 included studies. Sixteen qualitative, one mixed methods and seven quantitative studies were located containing evidence on the disclosure beliefs and behaviours of people with a mental health problem, and the factors associated with these beliefs and behaviours. In the meta-ethnography four super-ordinate themes were generated: 1 expectations and experiences of discrimination; 2 other reasons for non-disclosure; 3 reasons for disclosure; and 4 disclosure dimensions. Two qualitative, one mixed methods and 22 quantitative studies provided data to address the remaining two questions on the employers perspective. Conclusions By presenting evidence from the perspective of individuals on both sides of the employment interaction, this review provides integrated perspective on the impact of disclosure of a mental health problem on employment outcomes.

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

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

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...

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

Science.gov (United States)

2010-04-01

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

Effects of therapist general self-disclosure and countertransference disclosure on ratings of the therapist and session.

Science.gov (United States)

Myers, David; Hayes, Jeffrey A

2006-01-01

Therapist decisions about self-disclosure depend theoretically upon both content and context, such as the quality of the therapeutic relationship. In this analogue study, 224 undergraduates viewed 1 of 3 videos for which the working alliance was described as positive or negative and in which a therapist made general self-disclosures, countertransference disclosures, or no disclosures. Interaction effects indicated that participants rated sessions as deeper and the therapist as more expert when the therapist made general disclosures compared to no disclosures, but only when the alliance was positive. When the alliance was negative, participants perceived sessions as shallower and the therapist as less expert when the therapist made either general or countertransference disclosures compared to no disclosures. (PsycINFO Database Record (c) 2010 APA, all rights reserved).

An Investigation of the Impact of Corporate Governance Mechanisms on Level of Corporate Risk Disclosure: Evidence from Kuwait

Directory of Open Access Journals (Sweden)

Bader Al-Shammari

2014-06-01

Full Text Available This study investigated the association between corporate governance mechanisms and corporate risk disclosure (CRD in the annual reports for a sample of 109 Kuwaiti listed non-financial companies in 2012. The study used a manual content analysis to measure risk disclosure by counting the number of risk-related sentences in annual reports. A multiple regression analysis was used to test the impact of board size, non-executive directors, percentage of family members on board, role duality, and audit committee on CRD. The quantity of risk disclosures in the Kuwaiti companies' annual reports was very limited. The results showed that the larger board size has a positive impact on CRD. However, the findings also indicated the existence of role duality lead to lower risk disclosure. Other corporate governance mechanisms did not explain variation in CRD.

Self-Disclosure and Internet Addiction

Science.gov (United States)

Arslan, Nihan; Kiper, Aydin

2018-01-01

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

Sanctification and spiritual disclosure in parent-child relationships: implications for family relationship quality.

Science.gov (United States)

Brelsford, Gina M

2013-08-01

Social scientific research on family life, religion, and spirituality tends to focus on global religiousness and spirituality with few studies seeking to understand interpersonal religious and spiritual contributors, namely sanctification and spiritual disclosure, from multiple family members' perspectives. This study explored 91 mother-college student and 64 father-college student dyads who rated their use of spiritual disclosure and theistic and nontheistic sanctification of the parent-child dyad in relation to parent-child relationship quality (e.g., parent-child relationship satisfaction and open communication). Results indicate significant positive links between higher levels of spiritual disclosure and greater theistic and nontheistic sanctification, for mothers, fathers, and their children. However, only greater nontheistic sanctification and higher levels spiritual disclosure were significantly related to increased parent-child relationship quality. Through use of Actor-Partner Interdependence Models (APIMs) results indicated unique contributions of spiritual disclosure to parent-child relationship quality above nontheistic sanctification for open communication in the family. However, full models, which included nontheistic sanctification and spiritual disclosure, predict college students' relationship satisfaction with their mothers and fathers. Implications for interpersonal religiousness and spirituality as contributors to familial relationship quality in research and practice are discussed. © 2013 American Psychological Association

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

Directory of Open Access Journals (Sweden)

Jane Andrew

2011-12-01

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

Evaluating Parental Autism Disclosure Strategies

Science.gov (United States)

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

2018-01-01

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

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...

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...

Attachment avoidance, alexithymia, and gender: Examining their associations with distress disclosure tendencies and event-specific disclosure.

Science.gov (United States)

O'Loughlin, Julia I; Cox, Daniel W; Kahn, Jeffrey H; Wu, Amery D

2018-01-01

Distress disclosure has been linked with reduced psychological distress, increased wellbeing, and successful psychotherapeutic outcome. Because of the importance of distress disclosure, researchers have worked to develop and improve theoretical models of disclosure to facilitate counseling practices that reduce impediments to disclosure. Presently, we conducted a 2-part study to investigate distress disclosure's associations with attachment avoidance, gender, and alexithymia-3 constructs frequently linked with disclosure. In Part 1, we examined the extent to which attachment avoidance, alexithymia, and gender predicted general disclosure tendencies. In Part 2, we examined the extent to which attachment avoidance, alexithymia, and gender predicted event-specific disclosure. Participants were recruited from a crowdsourcing website (N = 178 in Part 1; N = 108 in Part 2). In Part 1, alexithymia partially mediated the association between attachment avoidance and disclosure tendencies, and the link between attachment avoidance and alexithymia was stronger for men than women. In Part 2, the association between distress intensity and event-specific disclosure was weaker for people with high levels of alexithymia. Implications for counseling theory and practice are discussed. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

The need for approval and the private versus public disclosure of slef.

Science.gov (United States)

Cravens, R W

1975-09-01

The relationship between need for approval and public and private self-disclosure was evaluated. Sixty female college students discussed their preferences for a steady date with a confederate in confidence or after having given permission for their comments to be cited in lectures or a book. The results showed that high-need-for-approval subjects revealed themselves more intimately in public than in private conditions wheras low- and moderate-need subjects disclosed more intimately in private than in public. The results not only demonstrated the strength of the effect of social evaluation on the behavior of high-need subjects, but also suggested that personality must be accounted for in self-disclosure research before factors influencing self-disclosure may be understood completely.

When the topic is you: genetic counselor responses to prenatal patients' requests for self-disclosure.

Science.gov (United States)

Balcom, Jessica R; Veach, Patricia McCarthy; Bemmels, Heather; Redlinger-Grosse, Krista; LeRoy, Bonnie S

2013-06-01

A limited amount of research indicates patient requests play a major role in genetic counselors' self-disclosure decisions and that disclosure and non-disclosure responses to patient requests may differentially affect genetic counseling processes. Studies further suggest patient requests may be more common in prenatal settings, particularly when counselors are pregnant. Empirical evidence is limited however, concerning the nature of patient requests. This study explored genetic counselors' experiences of prenatal patients' requests for self-disclosure. Four major research questions were: (1) What types of questions do prenatal patients ask that invite self-disclosure?; (2) Do pregnant genetic counselors have unique experiences with prenatal patient disclosure requests?; (3) How do genetic counselors typically respond to disclosure requests?; and (4) What strategies are effective and ineffective in responding to disclosure requests? One hundred seventy-six genetic counselors completed an online survey and 40 also participated in telephone interviews. Inductive analysis of 21 interviews revealed patient questions vary, although questions about counselor demographics are most common, and patients are more likely to ask pregnant counselors questions about their personal pregnancy decisions. Participants reported greater discomfort with self-disclosure requests during pregnancy, yet also disclosing more frequently during pregnancy. Counselor responses included personal self-disclosure, professional self-disclosure, redirection, and declining to disclose. Factors perceived as influencing disclosure included: topic, patient motivations, timing of request, quality of counseling relationship, patient characteristics, and ethical/legal responsibilities. Disclosure practices changed over time for most counselors. Additional findings, practice implications, and research recommendations are discussed.

Sharing Experience Learned Firsthand (SELF): Self-disclosure of lived experience in mental health services and supports.

Science.gov (United States)

Marino, Casadi Khaki; Child, Beckie; Campbell Krasinski, Vanessa

2016-06-01

Self-disclosure of lived experiences with mental health challenges is a central method for challenging stigma and promoting empowerment. Individuals are encouraged to share their stories yet little is known about the process of self-disclosure in this context. This article presents the results of an investigation of the role of lived experience in professional training and work. A mixed methods design was used in a sequential exploratory manner. A purposive sample of 35 individuals participated in interviews and focus groups. Based on their reports and a literature review, an anonymous online survey (N = 117) was developed and distributed through consumer networks and the SAMHSA funded Consumer Technical Assistance Centers. The qualitative data was subjected to thematic analysis. The survey data were statistically analyzed for differences in levels of disclosure and factors regarding risks, benefits, and guidance regarding self-disclosure. Participants valued their lived experience as a resource through which they could assist others and service delivery. Lived experience was foundational to building relationships with individuals in recovery. Disclosure was dependent on social context and perceptions of safety. Individuals expressed concerns regarding exclusion and discrimination. Project participants maintained that their lived experience was their greatest strengths in helping others. At the same time, decisions about disclosure were made in complex social contexts featuring power differentials. Sharing lived experience is essential to peer-delivered services and further exploration is needed to support service development. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

Gender, religion, and adolescent patterns of self-disclosure in the divided society of Northern Ireland.

Science.gov (United States)

Hargie, O D; Tourish, D; Curtis, L

2001-01-01

Adolescence is a period when levels of self-disclosure are often lowest. While studies have revealed a clear preference for female targets of disclosure, little research has been carried out on the effects of religion upon disclosure. The impact of religion was of importance in this investigation, given that it was conducted in Northern Ireland, where religion affects almost every aspect of social life. The aim was to ascertain the effects of gender and religious affiliation on adolescent disclosure to friends and strangers. Results revealed that while females were significantly higher disclosers than were males, religion per se did not play a key role. This suggests that even in a highly polarized society, gender is the central determinant of disclosure and is even more important than political identity. The implications of these findings are discussed, particularly with regard to the difficulty young males have in terms of revealing personal information.

Hubungan Tingkat Pengungkapan dan Kinerja Corporate Social Responsibility Serta Manajemen Laba: Pengujian Teori Ekonomi dan Sosio-Politis

Directory of Open Access Journals (Sweden)

Dwi Ratmono

2014-01-01

Full Text Available The objective of this research is to examine the relationship among corporate social responsibility (CSR performance, CSR disclosure, and earnings management. Using purposive sampling technique, this research obtain 143 observation as research sample which are PROPER participants for 2009-2013 observations period. Hypotheses testing was conducted using SEM Partial Least Squares (PLS. The results of this research show consistent findings that CSR performance affects positively CSR disclosure. This finding indicate a support for economic-based theory especially signalling theory. The result also shows that companies that have higher level of CSR disclosure tend to have lower practice of earnings management. There is no an empirical evidence for relationship between CSR performance and earnings management.

Determinants of voluntary carbon disclosure in the corporate real estate sector of Malaysia.

Science.gov (United States)

Kalu, Joseph Ufere; Buang, Alias; Aliagha, Godwin Uche

2016-11-01

Corporate real estate management holds the tent that risk which is not understood cannot be measured or managed. The effect of global warming on real estate investment and need for climate change mitigation through disclosures by companies of carbon emission information has becomes a sine-qua-non for the management of companies' carbon footprint and reducing its overall effect on global warming. This study applied the structural equation modeling technique to determine the determinants influencing Carbon Disclosure in Real Estate Companies in a developing economy. The analysis was based on 2013 annual reports of 126 property sector companies listed in Malaysia stock exchange market. The model was validated through convergent validity, discriminant validity, composite reliability and goodness of fit. The result reveals that social and financial market were critical determinant factors for carbon disclosure while the economic and institutional factors did not achieve significant effect on voluntary carbon disclosure. The result is consistent with legitimacy theory and agency theories. The implication of this finding is that increase in public education and awareness will enhance community demand for disclosure from companies and they will increase level of disclosure; also as financial institutions consider sustainability practice as a viable investment and term for credit financing, companies will be motivated to increase disclosure. Copyright © 2016 Elsevier Ltd. All rights reserved.

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.

The university sudent's self-disclosure satisfaction, self-disclosure function in the Internet, and relation of loneliness

OpenAIRE

野口, 恵美; Noguchi, Emi

2011-01-01

This study investigated the questionnaire about the following three points in term of self-disclosure satisfaction. (1) Making of self-disclosure motive standard. (2) Clarifying gender difference in internet self-disclosure feature (concent of self-disclosure and motive) and the relation between satisfaction from face-to-face self-disclosure satisfaction and lonliness. As a result, 18 items that was divided into three factors "Negative feelings discharge", "Feedback", and "Selfshared" were ob...

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.

Behavioral evidence for differences in social and non-social category learning

Directory of Open Access Journals (Sweden)

Lucile eGamond

2012-08-01

Full Text Available When meeting someone for the very first time one spontaneously categorizes the seen person on the basis of his/her appearance. Categorization is based on the association between some physical features and category labels that can be social (character trait… or non-social (tall, thin. Surprisingly little is known about how such associations are formed, particularly in the social domain. Here, we aimed at testing whether social and non-social category learning may be dissociated. We presented subjects with a large number of faces that had to be rated according to social or non-social labels, and induced an association between a facial feature (inter-eye distance and the category labels using two different procedures. In a first experiment, we used a feedback procedure to reinforce the association; behavioral measures revealed an association between the physical feature manipulated and abstract non-social categories, while no evidence for an association with social labels could be found. In a second experiment, we used passive exposure to the association between physical features and labels; we obtained behavioral evidence for learning of both social and non-social categories. These results support the view of the specificity of social category learning; they suggest that social categories are best acquired through unsupervised procedures that can be considered as a simplified proxy for group transmission.

Empirical study of the ability of Canadian oil and gas companies' reserves disclosures to account for relative changes in common stock prices

Energy Technology Data Exchange (ETDEWEB)

Teall, H D

1987-01-01

The purpose of this study is to determine which of these alternative annual report disclosures of oil and gas reserves, namely historic capitalized costs, quantities, and discounted cash flows contributes the most information content. Information content is defined as the ability of a reserves disclosure to account for relative changes in common stock prices. Multiple correlation/regression analysis was used to evaluate the extent that each of the three alternative reserves disclosures account for common stock returns after first recognizing the information provided by an industry variable and by an earnings per share or cash flow per share variable. The results indicated that the earnings per share provides significant information content while the cash flow per share consistently provides no significant evidence of information content. The capitalized costs reserves disclosure did not provide consistent evidence of information content, while the quantities disclosure and the discounted cash flows disclosure do provide significant incremental information content. The study concludes that the alternative reserves disclosures of quantities and discounted cash flows are more informative to users when accounting for changes in a corporation's common stock prices than the disclosure of reserves in historic capitalized costs.

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.

75 FR 40014 - Privacy Act of 1974, as Amended; Proposed System of Records and Routine Use Disclosures

Science.gov (United States)

2010-07-13

...: Economic Recovery List (ERL) Database, Social Security Administration. SYSTEM CLASSIFICATION: None. SYSTEM... SOCIAL SECURITY ADMINISTRATION Privacy Act of 1974, as Amended; Proposed System of Records and Routine Use Disclosures AGENCY: Social Security Administration (SSA). ACTION: Proposed System of Records...

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

Directory of Open Access Journals (Sweden)

Gaboipolelwe M. Masilo

2016-08-01

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

Self-disclosure of HIV status, disclosure counseling, and retention in HIV care in Cameroon.

Science.gov (United States)

Breger, Tiffany L; Newman, Jamie E; Mfangam Molu, Brigitte; Akam, Wilfred; Balimba, Ashu; Atibu, Joseph; Kiumbu, Modeste; Azinyue, Innocent; Hemingway-Foday, Jennifer; Pence, Brian W

2017-07-01

Poor retention in care is common among HIV-positive adults in sub-Saharan Africa settings and remains a key barrier to HIV management. We quantify the associations of disclosure of HIV status and referral to disclosure counseling with successful retention in care using data from three Cameroon clinics participating in the Phase 1 International epidemiologic Databases to Evaluate AIDS Central Africa cohort. Of 1646 patients newly initiating antiretroviral therapy between January 2008 and January 2011, 43% were retained in care following treatment initiation. Self-disclosure of HIV status to at least one person prior to treatment initiation was associated with a minimal increase in the likelihood of being retained in care (risk ratio [RR] = 1.14; 95% confidence interval (CI): 0.94, 1.38). However, referral to disclosure counseling was associated with a moderate increase in retention (RR = 1.37; 95% CI: 1.21, 1.55) and was not significantly modified by prior disclosure status (p = .3). Our results suggest that while self-disclosure may not significantly improve retention among patients receiving care at these Cameroon sites, counseling services may play an important role regardless of prior disclosure status.

HIV knowledge, disclosure and sexual risk among pregnant women ...

African Journals Online (AJOL)

Molatelo Elisa Shikwane

2014-01-03

Jan 3, 2014 ... To cite this article: Molatelo Elisa Shikwane, Olga M. Villar-Loubet, Stephen M. Weiss, Karl Peltzer & Deborah L. Jones. (2013) HIV knowledge, disclosure and sexual risk among pregnant women and their partners in rural South Africa, SAHARA-. J: Journal of Social Aspects of HIV/AIDS: An Open Access ...

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

Directory of Open Access Journals (Sweden)

Atanasko Atanasovski

2015-04-01

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

Mental health problems among clinical psychologists: Stigma and its impact on disclosure and help-seeking.

Science.gov (United States)

Tay, Stacie; Alcock, Kat; Scior, Katrina

2018-03-24

To assess the prevalence of personal experiences of mental health problems among clinical psychologists, external, perceived, and self-stigma among them, and stigma-related concerns relating to disclosure and help-seeking. Responses were collected from 678 UK-based clinical psychologists through an anonymous web survey consisting of the Social Distance Scale, Stig-9, Military Stigma Scale, Secrecy Scale, Attitudes towards Seeking Professional Psychological Help Scale-Short Form, alongside personal experience and socio-demographic questions. Two-thirds of participants had experienced mental health problems themselves. Perceived mental health stigma was higher than external and self-stigma. Participants were more likely to have disclosed in their social than work circles. Concerns about negative consequences for self and career, and shame prevented some from disclosing and help-seeking. Personal experiences of mental health problems among clinical psychologists may be fairly common. Stigma, concerns about negative consequences of disclosure and shame as barriers to disclosure and help-seeking merit further consideration. © 2018 Wiley Periodicals, Inc.

Maternal HIV disclosure to HIV-uninfected children in rural South Africa: a pilot study of a family-based intervention.

Science.gov (United States)

Rochat, Tamsen J; Mkwanazi, Ntombizodumo; Bland, Ruth

2013-02-18

As access to treatment increases, large numbers of HIV-positive parents are raising HIV-negative children. Maternal HIV disclosure has been shown to have benefits for mothers and children, however, disclosure rates remain low with between 30-45% of mothers reporting HIV disclosure to their children in both observational and intervention studies. Disclosure of HIV status by parent to an HIV-uninfected child is a complex and challenging psychological and social process. No intervention studies have been designed and tested in Southern Africa to support HIV-positive parents to disclose their status, despite this region being one of the most heavily affected by the HIV epidemic. This paper describes the development of a family-centred, structured intervention to support mothers to disclose their HIV status to their HIV-negative school-aged children in rural South Africa, an area with high HIV prevalence. The intervention package includes printed materials, therapeutic tools and child-friendly activities and games to support age-appropriate maternal HIV disclosure, and has three main aims: (1) to benefit family relationships by increasing maternal HIV disclosure; (2) to increase children's knowledge about HIV and health; (3) to improve the quality of custody planning for children with HIV-positive mothers. We provide the theoretical framework for the intervention design and report the results of a small pilot study undertaken to test its acceptability in the local context. The intervention was piloted with 24 Zulu families, all mothers were HIV-positive and had an HIV-negative child aged 6-9 years. Lay counsellors delivered the six session intervention over a six to eight week period. Qualitative data were collected on the acceptability, feasibility and the effectiveness of the intervention in increasing disclosure, health promotion and custody planning. All mothers disclosed something to their children: 11/24 disclosed fully using the words "HIV" while 13/24 disclosed

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

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.

Disclosure, Ambiguity and Risk Reduction in Real-Time Dating Sites

DEFF Research Database (Denmark)

Handel, Mark; Shklovski, Irina

2012-01-01

While social network capabilities are proliferating on many online services, research has focused on just a few popular social network sites. In this note, we consider a different kind of social network site, explicitly designed to support particular types of risky sexual activity among men who...... have sex with men (MSM). We consider the role of ambiguity built into the interface in how users manage self-disclosure and its association with articulating more friends- only or sexual connections on the site. Despite the site’s explicit orientation toward risky sexual practices, we find indications...

Analisis Pengaruh Islamic Corporate Governance Terhadap Corporate Social Responsibility (Studi kasus pada Bank Syariah di Indonesia

Directory of Open Access Journals (Sweden)

Ismawati Haribowo

2016-01-01

Full Text Available This study aims to examine the influence of Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility (case study on the bank Sharia in Indonesia. This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive method used is based on a survey of the literature. Data used is secondary data obtained from www.bi.go.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The population in this study are all Islamic banks registered in Bank Indonesia during the period 2012 to 2014. While the sample is determined by using purposive sampling method in order to obtain a sample of 10 banks with observations for 3 years.Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1 Islamic Corporate Governance consisting of Existence and expertise Sharia Supervisory Board has no significant effect on the disclosure of corporate social responsibility. (2 The size of the BOC significant effect on the disclosure of corporate social responsibility. (3 The composition of the Board of Commissioners has no significant effect on the disclosure of corporate social responsibility. (4 The frequency of the number of board meetings no significant effect on the disclosure of disclosure of corporate social responsibility. (5 The size independent audit committee has no significant effect on the disclosure of corporate social responsibility. (6 The composition of the independent audit committee has no significant effect on the disclosure of corporate social

Disclosure experience in a convenience sample of Quebec-born women living with HIV: a phenomenological study.

Science.gov (United States)

Rouleau, Geneviève; Côté, José; Cara, Chantal

2012-10-18

In Canada, there has been a considerable increase in the number of women infected with the human immunodeficiency virus (HIV). Within a stigmatized social context, disclosure of HIV positivity is still a prevailing concern among women. Little is known about the global understanding of how French-speaking, Quebec-born women living with HIV, live their serostatus disclosure experience. The aim of this qualitative study is to describe and understand the disclosure experience of these women. We conducted semi-structured interviews with seven women. A convenience sample of French-speaking, Quebec-born women was chosen because they all responded to the criteria of wishing to share their disclosure experience. The mean age of the participants was 46 years old (SD±12). They lived with HIV for an average of 10 years; time since diagnosis varied from 8 months to 23 years. Two out of four mothers had given birth to HIV positive children. Data analysis proposed by van Manen was performed to discover the essential themes of the experience. Seven themes were identified to understand the experience of disclosure in women: 1) Respecting for self and confidants; 2) Feeling apprehension; 3) Exercising control to ensure protection; 4) Deliberately engaging in a process of disclosure/non-disclosure; 5) Exposing oneself to stigma and social exclusion; 6) Suffering internally; and 7) Benefitting from the positive effects of one's decision. For these women, disclosing their HIV status meant: Living the ambivalence of a paradoxical process of revealing/concealing, in a state of profound suffering, exacerbated by stigma, while also being enriched by the benefits attained. Understanding the experience of disclosure in WLHIV is important to guide actions in the practice to support and accompany these women in their unique reality. Health professionals have to broaden their role and work on individual, interpersonal, inter-organizational and intersectoral levels. Mobilization of actors from

Disclosure experience in a convenience sample of quebec-born women living with HIV: a phenomenological study

Science.gov (United States)

2012-01-01

Background In Canada, there has been a considerable increase in the number of women infected with the human immunodeficiency virus (HIV). Within a stigmatized social context, disclosure of HIV positivity is still a prevailing concern among women. Little is known about the global understanding of how French-speaking, Quebec-born women living with HIV, live their serostatus disclosure experience. The aim of this qualitative study is to describe and understand the disclosure experience of these women. Methods We conducted semi-structured interviews with seven women. A convenience sample of French-speaking, Quebec-born women was chosen because they all responded to the criteria of wishing to share their disclosure experience. The mean age of the participants was 46 years old (SD±12). They lived with HIV for an average of 10 years; time since diagnosis varied from 8 months to 23 years. Two out of four mothers had given birth to HIV positive children. Data analysis proposed by van Manen was performed to discover the essential themes of the experience. Results Seven themes were identified to understand the experience of disclosure in women: 1) Respecting for self and confidants; 2) Feeling apprehension; 3) Exercising control to ensure protection; 4) Deliberately engaging in a process of disclosure/non-disclosure; 5) Exposing oneself to stigma and social exclusion; 6) Suffering internally; and 7) Benefitting from the positive effects of one’s decision. For these women, disclosing their HIV status meant: Living the ambivalence of a paradoxical process of revealing/concealing, in a state of profound suffering, exacerbated by stigma, while also being enriched by the benefits attained. Conclusions Understanding the experience of disclosure in WLHIV is important to guide actions in the practice to support and accompany these women in their unique reality. Health professionals have to broaden their role and work on individual, interpersonal, inter-organizational and

Disclosure experience in a convenience sample of quebec-born women living with HIV: a phenomenological study

Directory of Open Access Journals (Sweden)

Rouleau Geneviève

2012-10-01

Full Text Available Abstract Background In Canada, there has been a considerable increase in the number of women infected with the human immunodeficiency virus (HIV. Within a stigmatized social context, disclosure of HIV positivity is still a prevailing concern among women. Little is known about the global understanding of how French-speaking, Quebec-born women living with HIV, live their serostatus disclosure experience. The aim of this qualitative study is to describe and understand the disclosure experience of these women. Methods We conducted semi-structured interviews with seven women. A convenience sample of French-speaking, Quebec-born women was chosen because they all responded to the criteria of wishing to share their disclosure experience. The mean age of the participants was 46 years old (SD±12. They lived with HIV for an average of 10 years; time since diagnosis varied from 8 months to 23 years. Two out of four mothers had given birth to HIV positive children. Data analysis proposed by van Manen was performed to discover the essential themes of the experience. Results Seven themes were identified to understand the experience of disclosure in women: 1 Respecting for self and confidants; 2 Feeling apprehension; 3 Exercising control to ensure protection; 4 Deliberately engaging in a process of disclosure/non-disclosure; 5 Exposing oneself to stigma and social exclusion; 6 Suffering internally; and 7 Benefitting from the positive effects of one’s decision. For these women, disclosing their HIV status meant: Living the ambivalence of a paradoxical process of revealing/concealing, in a state of profound suffering, exacerbated by stigma, while also being enriched by the benefits attained. Conclusions Understanding the experience of disclosure in WLHIV is important to guide actions in the practice to support and accompany these women in their unique reality. Health professionals have to broaden their role and work on individual, interpersonal, inter

Some Thoughts on Self-Disclosure.

Science.gov (United States)

Richards, Arnold

2018-04-01

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

Determinants of Web-based CSR Disclosure in the Food Industry

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Florian Sommer

2015-01-01

Full Text Available Purpose –Web-based CSR disclosure provides a variety of advantages for firms. Determining factors for web-based CSR disclosure have been analyzed in several papers. However, only limited research has been conducted on both, the food industry and small and midsized enterprises. This paper is one contribution to fill this gap as we investigate web-based CSR communication of food processors including SME.Design/methodology/approach – We analyzed corporate communication on the websites of 71 food producers from North Rhine-Westphalia, Germany using dictionary-based content analysis. Based on an ordered logit model the relationship between CSR communication and size, profitability, indebtedness and closeness to market was estimated. Economic data were obtained from the commercial database DAFNE.Findings – Our results reveal that larger firms provide relatively more CSR information than smaller firms. There was no significant relationship between CSR disclosure and profitability or indebtedness of a company and an ambiguous relationship with regard to the determinant ‘closeness to market’. Regarding the different areas of communication we found that social compared to environmental aspects were underrepresented.Practical implications – Social aspects of CSR could be used for differentiation in the market. Furthermore, as smaller firms provide relatively less information on CSR it might be worthwhile to analyze the central impediments for CSR communication for those companies.Originality/Value – This paper contributes to the ongoing discussion about firms’ CSR communication. From a convenience sample of 71 food processing firms, including SME, it provides insight regarding the determinants for CSR disclosure on firms’ websites. With the focus on the food industry and the inclusion of SME we contribute with our study to two under-researched areas.

The Relation between Supervisor Self-Disclosure and the Working Alliance among Social Work Students in Field Placement

Science.gov (United States)

Davidson, Clare

2011-01-01

The author examined supervisor self-disclosure and the supervisory working alliance with the hope of adding to research-supported techniques in field work supervision. Students enrolled in an MSW program at a large urban university were asked to complete a survey on the frequency and content of their supervisor's self-disclosures and on their…

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...

Going Concern Opinions and Management's Forward Looking Disclosures: Evidence from the MD&A

NARCIS (Netherlands)

Enev, M.; Geiger, Marshall; Gold, A.H.; Wallage, P.

In this study we examine the relationship between the auditor’s going concern opinion and management’s forward-looking disclosures in the Management’s Discussion and Analysis (MD&A) section of 10-K filings. The research objective is two-fold and addresses whether the presence of a going concern

22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

2010-04-01

..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

44 CFR 6.22 - Accounting of disclosures.

Science.gov (United States)

2010-10-01

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

Proactive Public Disclosure

DEFF Research Database (Denmark)

Boll, Karen; Tell, Michael

2015-01-01

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

HIV-serostatus disclosure in the context of free antiretroviral therapy and socio-economic dependency: experiences among women living with HIV in Tanzania.

Science.gov (United States)

Bohle, Leah F; Dilger, Hansjörg; Groß, Uwe

2014-09-01

The worldwide implementation of free antiretroviral therapy (ART) raised great hopes among policy makers and health organisations about the positive changes it would bring about in attitudes and behaviours towards HIV and AIDS, as well as for infected people's lives. A change in illness perception was anticipated, leading to the hypothesis of a possible change in disclosure rates, patterns and the choice of significant others to inform. In the era of free treatment availability in the United Republic of Tanzania, we examined reasons for disclosure and non-disclosure among HIV-seropositive women enrolled on ART and their choice of significant others to inform. In so doing, we contribute to the necessary yet neglected debate about the social impact of ART on the lives of infected women. The study, for which an ethnographic cross-sectional pilot approach was chosen, was conducted at the Care and Treatment Center (CTC) at Bombo Regional Hospital (BRH) in Tanga city, Tanzania. Data presented here derive from participant observation, questionnaires and semi-structured interviews conducted with 59 HIV-seropositive women on ART. Interestingly, and despite treatment availability, the choice of significant others to inform, as well as reasons for disclosure and non-disclosure, mirror findings from previous studies conducted before the introduction of free ART. The main reason for non-disclosure was fear of discrimination. The hope for social, economic or health support was the main motivation for disclosure, followed by the need for a 'clinic companion' in order to receive ART, as requested by hospital staff. Nevertheless, healthcare staff were not unanimous in thinking that disclosure is always beneficial, thus the recommended extent of disclosure varied. ART and concomitant factors were raised as an entirely new and significant reason for disclosure by interviewees. Finally, findings confirm that despite ART, disclosure remains a highly stressful event for women.

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.

Male self-disclosure of HIV-positive serostatus to sex partners: a review of the literature.

Science.gov (United States)

Sullivan, Kathleen M

2005-01-01

HIV-positive men face multiple challenges when deciding whether to disclose their serostatus to sex partners. The purpose of this literature review (1996-2004) is to identify valid and reliable research results that identify factors influencing serostatus disclosure to sex partners by men who are HIV-positive. Articles included in the review were identified through an electronic search using pertinent terms related to disclosure to sex partners, followed by a search of references for additional articles. A compilation of research results for 17 articles is presented under the headings of background, contextual, and psychosocial factors influencing disclosure. An analysis of the data suggests that differences in disclosure rates vary based on sex partner factors including serostatus, relationship status, and number of sex partners. Rates of disclosure to primary sex partners ranged from 67% to 88%, suggesting that nearly one third of main sex partners were not disclosed to and were at risk of contracting HIV, whereas a pattern of lower disclosure among casual partners was evident. As the number of sex partners increased, the likelihood of disclosure to all sex partners decreased, ranging from one quarter (25%) to slightly over half (58%). In addition, perceived efficaciousness and positive outcome expectations were the most frequent theoretical constructs embedded in the research associated with disclosure, suggesting that these factors play an important role in the process of disclosure to sex partners. Interpersonal factors that positively influenced self-disclosure included spousal support, emotional investment, and communication about safe sex, including asking about a partner's serostatus. Self-disclosure was not consistently associated with safer sex. Recommendations for future research are presented, based on the results included in this review.

38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

2010-07-01

..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

Obesity and the Social Withdrawal Syndrome.

Science.gov (United States)

Rotenberg, Ken J; Bharathi, Carla; Davies, Helen; Finch, Tom

2017-08-01

The relation between obesity and Social Withdrawal Syndrome (SWS) was examined using the data gathered by Rotenberg, Bharathi, Davies, and Finch (2013). One hundred and 35 undergraduates (80 females; Mage=21years-10months) completed standardized scales that assessed the SWS (low emotional trust beliefs in close others, low disclosure to close others, and high loneliness). BMI was calculated from self-reported weight and height. As hypothesized, quadratic relations were found in which participants with BMI>30 (i.e., obese) demonstrated the SWS pattern of low emotional trust beliefs in close others, low disclosure to close others, and high loneliness. As further evidence, lower emotional trust in close others, lower disclosure to close others, and greater loneliness were found for obese participants (>30 BMI, n=27) than both normal weight (<25 BMI, n=67) and overweight participants (25 to 30 BMI, n=41). The findings confirmed the hypothesis that obesity was associated with the SWS. The findings suggested that the lack of trust in others by obese individuals contributes to their unwillingness to seek out help for health and psychosocial problems. Copyright © 2017 Elsevier Ltd. All rights reserved.

Age and life course location as interpretive resources for decisions regarding disclosure of HIV to parents and children: Findings from the HIV and later life study.

Science.gov (United States)

Rosenfeld, Dana; Ridge, Damien; Catalan, Jose; Delpech, Valerie

2016-08-01

Studies of disclosure amongst older people living with HIV (PLWH) are uninformed by critical social-gerontological approaches that can help us to appreciate how older PLWH see and treat age as relevant to disclosure of their HIV status. These approaches include an ethnomethodologically-informed social constructionism that explores how 'the' life course (a cultural framework depicting individuals' movement through predictable developmental stages from birth to death) is used as an interpretive resource for determining self and others' characteristics, capacities, and social circumstances: a process Rosenfeld and Gallagher (2002) termed 'lifecoursing'. Applying this approach to our analysis of 74 life-history interviews and three focus groups with older (aged 50+) people living with HIV in the United Kingdom, we uncover the central role that lifecoursing plays in participants' decision-making surrounding disclosure of their HIV to their children and/or older parents. Analysis of participants' accounts uncovered four criteria for disclosure: the relevance of their HIV to the other, the other's knowledge about HIV, the likelihood of the disclosure causing the other emotional distress, and the other's ability to keep the disclosed confidential. To determine if these criteria were met in relation to specific children and/or elders, participants engaged in lifecoursing, evaluating the other's knowledge of HIV, and capacity to appropriately manage the disclosure, by reference to their age. The use of assumptions about age and life-course location in decision-making regarding disclosure of HIV reflects a more nuanced engagement with age in the disclosure decision-making process than has been captured by previous research into HIV disclosure, including on the part of people aging with HIV. Copyright © 2016 Elsevier Inc. All rights reserved.

DISCLOSURE OF HIV STATUS BY PERSONS LIVING WITH HIV/AIDS IN THEIR WORKPLACES AND POST DISCLOSURE CONSEQUENCES ON THE PATIENTS

Directory of Open Access Journals (Sweden)

2016-11-01

Full Text Available HIV is currently a chronic disease; an increasing number of people living with HIV (PLHIV are actively working. Disclosure of HIV status in the workplace is influenced by many factors. To explore experiences of PLHIV in their workplaces concerning disclosure and attendant consequences. A pre-tested, semi-structured, self-administered questionnaire that contained information on demography and social aspects of work was used to assess 327 PLWHIV attending ARV clinics in health institutions in Enugu, Nigeria. Out of 327 respondents, 161 (49.2% were females. The modal age range was 31-40 years. Most, (60.2% were married, 71.9% were government employees. Ten (3.1% were forced by employer to do HIV test while 18.0% changed their jobs because of their status. One hundred and eleven (33.9% disclosed their HIV status to management. Reasons for not disclosing include fear of being sacked (84.3%. Post and ndash; disclosure consequences include: dismissal, 18 (5.5% and change in work schedule, 112 (34.3%. Over 80% of respondents claimed that relationship with management and co-workers have been affected by disclosing their HIV status. Many PL HIV do not disclose their HIV status at workplace for fear of discrimination. Full implementation of HIV workplace policy should be enforced.

ANALYSIS OF COMPANY SIZE, FINANCIAL LEVERAGE, AND PROFITABILITY AND ITS EFFECT TO CSR DISCLOSURE

Directory of Open Access Journals (Sweden)

Suskim Riantani

2015-09-01

Full Text Available This study aims to analyze and recognize the effect of financial performance measured through company size, financial leverage and profitability to Corporate Social Responsibility Disclosure (CSRD. The research was done in Tobacco Company listed in Indonesia Stock Exchange during period of 2007-2011. Descriptive analysis and verification method was used as the research method. The purposive sampling method was used to obtain the sample and there are three cigarette companies as the sample. Multiple linear regression and correlation analysis using t test and F test were applied as a technique of analysis. The test of the classical assumption such as the normality, multicollinearity, heteroscedasticity, and autocorrelation applied before the multiple linear regression. The result shows that the company size had positive and significant effect to the CSR disclosure, financial leverage does not show significant effect to the CSR disclosure, profitability does not have significant effect to the CSR disclosure during the investigation.

Quality Disclosure in Sustainability Reporting: Evidence From Universities

Directory of Open Access Journals (Sweden)

Alberto ROMOLINI

2015-02-01

Full Text Available Attention towards sustainability reporting is very high with reference to higher education. The paper aims to assess the maturity level of sus-tainability reporting and to measure its quality by evaluating the Global Reporting Initiative (GRI indicators currently disclosed. The research was carried out using the inductive method. We de-limited the study to universities and we evaluated the quality of sustainability reporting by analyzing the indicators disclosed in 2012 reports accord-ing to GRI guidelines. The research gives an overview of sustainability reporting in universities by evaluating the quality level of their disclosure. The results confrm previous research by high-lighting the necessity to improve sustainability reporting. Moreover, the results show there are differences between universities that are con-nected to the peculiarities of each country. They also enable us to draw up an initial classifcation of universities. The paper provides one of the frst in-depth studies of sustainability reporting quality for universities included in the GRI database.

Optimism, community attachment and serostatus disclosure among HIV-positive men who have sex with men.

Science.gov (United States)

Murphy, Patrick J; Hevey, David; O'Dea, Siobhán; Ní Rathaille, Neans; Mulcahy, Fiona

2015-01-01

This study investigated the relationship between HIV health optimism (HHO) (the belief that health will remain good after HIV infection due to treatment efficacy), HIV-positive community attachment (HCA), gay community attachment (GCA) and serostatus disclosure to casual sex partners by HIV-positive men who have sex with men (MSM). Cross-sectional questionnaire data were gathered from 97 HIV-positive MSM attending an HIV treatment clinic in Dublin, Ireland. Based on self-reported disclosure to casual partners, participants were classified according to their pattern of disclosure (consistent, inconsistent or non-disclosers). Multinomial logistic regression was used to assess HHO, HCA and GCA as predictors of participants' pattern of disclosure. Classification as a non-discloser (compared to a consistent discloser) was associated with higher HHO, less HCA and greater GCA. Classification as an inconsistent discloser (compared to a consistent discloser) was associated with higher GCA. The study provided novel quantitative evidence for associations between the constructs of interest. The results suggest that (1) HHO is associated with reduced disclosure, suggesting optimism may preclude individuals reaping the benefits of serostatus disclosure and (2) HCA and GCA represent competing attachments with conflicting effects on disclosure behaviour. Limitations and areas for future research are discussed.

Secrets and disclosure in donor conception.

Science.gov (United States)

Frith, Lucy; Blyth, Eric; Crawshaw, Marilyn; van den Akker, Olga

2018-01-01

This article considers the disclosure, sharing and exchange of information on being donor conceived within families, drawing on data from a study undertaken with donor-conceived adults registered with UK Donor Link (a voluntary DNA-linking register). This paper considers the narratives of how respondents found out they were donor-conceived and what events triggered disclosure of this information. This paper then goes on to examine the role secrecy played in their family life and uses the concept of 'display' to explore how secrecy affected their relationships with their immediate and extended family. Secrets are notoriously 'leaky' and we found complex patterns of knowing and uncertainty about whom in the family knew that the person was donor-conceived. We argue that what is kept secret and from whom provides insights into the multifaceted web of social relationships that can be created by donor-conception, and how knowledge can be managed and controlled in attempts to display and maintain family narratives of biogenetic connection. © 2017 Foundation for the Sociology of Health & Illness.

Agency-University Partnership for Evidence-Based Practice in Social Work

Science.gov (United States)

Bellamy, Jennifer L.; Bledsoe, Sarah E.; Mullen, Edward J.; Fang, Lin; Manuel, Jennifer I.

2008-01-01

Little is known about evidence-based practice (EBP) in social service agencies beyond studies of researcher, practitioner, and educator opinions. The Bringing Evidence for Social Work Training (BEST) Project involved 16 participants from 3 social service agencies. The experiential training, delivered by 2 doctoral students, focused on a…

[Social support after traumatism].

Science.gov (United States)

Maercker, A; Heim, E; Hecker, T; Thoma, M V

2017-01-01

The classical concept of social support has recently become of relevance again, particularly in the context of traumatized patient groups, which include refugees and migrants. This article summarizes the evidence from social support research, e. g. different types of positive effects as well as context, gender and cultural aspects. These aspects are highlighted by means of studies stemming from applied healthcare research and thus describe a wide range of health effects, e.g. increased well-being and reduced depressive symptoms, improved functional abilities, better immune status and longevity. Two new trauma-specific differentiations of the social support concept are introduced: societal acknowledgement as a trauma survivor and disclosure of traumatic experiences. Against this background several implications for working with refugees arise: promotion of self-efficacy and posttraumatic maturation as well as the treatment of mental disorders show considerable benefits from focusing on social support. Finally, possibilities emerging from digital communication media are discussed, which are particularly relevant in this context.

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.

Psychological and Physical Health of Nonoffending Parents After Disclosure of Sexual Abuse of Their Child.

Science.gov (United States)

Cyr, Mireille; Frappier, Jean-Yves; Hébert, Martine; Tourigny, Marc; McDuff, Pierre; Turcotte, Marie-Ève

2016-10-01

Disclosure of child sexual abuse can be traumatic for nonoffending parents. Research has shown its impact on mothers' mental health, which includes heightened psychological distress, depression, and post-traumatic stress disorder. Very little is known, however, about its impact on their physical health or on fathers' health. The self-perceived mental and physical health of nonoffending parents after child sexual abuse disclosure was compared to determine gender-related differences in this regard. Interviews were conducted with 109 mothers and 43 fathers of 6- to 13-year-old sexually abused children. Bivariate analyses revealed that a fair proportion of parents reported psychological and physical problems after disclosure. However, proportionally more mothers than fathers reported psychological distress, depression, and use of professional services. Fathers were more likely to resort to health services instead of social services and to use medication for depression. Study findings provide leads for health and social service providers for the development of intervention protocols and referral procedures sensitive to gender issues, and they shed new light on specific needs of nonoffending parents.

Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure

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Dignah Ashwag

2017-01-01

Full Text Available Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship between fair value accounting and the cost of equity capital. The results from a generalised method of moments on dynamic panel data analysis, show that risk disclosure mitigates the asymmetric information problem. Thus the findings contribute towards the standard setters’ effort in improving the practice of fair value accounting, and suggest that there are benefits in mandating disclosure especially for banks.

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

Directory of Open Access Journals (Sweden)

Attila TAMAS-SZORA

2015-09-01

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

Transparency to what End? Governing by disclosure through the Biosafety Clearing House

NARCIS (Netherlands)

Gupta, A.

2010-01-01

Although transparency is a key concept in the social sciences, it remains an understudied phenomenon in global environmental governance. This paper analyzes effectiveness of ‘governance by transparency’ or governance by information disclosure as a key innovation in global environmental and risk

Sustainability Performance and CSR Disclosure: The Missing Link

OpenAIRE

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

2013-01-01

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

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

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Laura Pielmaier

2011-12-01

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

Are Norms of Disclosure of Online and Offline Personal Information Associated with the Disclosure of Personal Information Online?

Science.gov (United States)

Mesch, Gustavo S.; Beker, Guy

2010-01-01

This study investigated whether norms of self-disclosure of one's online and offline identity are linked to online disclosure of personal and intimate information. We expected online disclosure of personal and intimate information to be associated with norms of online disclosure. Secondary analysis of the 2006 Pew and American Life Survey of…

A Note on Quality Disclosure and Competition

DEFF Research Database (Denmark)

Jansen, Jos

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

A Note on Quality Disclosure and Competition

DEFF Research Database (Denmark)

Jansen, Jos

2017-01-01

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

Managing Student Self-Disclosure in Class Settings: Lessons from Feminist Pedagogy

Science.gov (United States)

Borshuk, Catherine

2017-01-01

This article describes difficulties and opportunities associated with students' disclosure of their personal experiences in university class settings. In classes that deal with topics such as violence, racism, family dynamics, mental health or social justice, students with first-hand experience of these topics can bring valuable real-life…

Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view

Directory of Open Access Journals (Sweden)

Yolanda Ramírez Córcoles

2013-06-01

Full Text Available The reporting of intellectual capital in higher education institutions becomes of vital importance mainly due to the fact that knowledge is the main output and input in these institutions. Also, the increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital. This paper aims to know the main reasons why Spanish universities do not disclose information about their intellectual capital in the current accounting information model and the positive consequences that may result from such disclosure. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spanish public universities. The obtained results show that intellectual capital disclosure results in a higher transparency of the institution, increased user satisfaction and improved credibility, image and reputation of the University, while it is the lack of internal systems of identification and measurement of intangible elements the main reason for not disclosing information on intellectual capital.

The Failure of Mandated Disclosures

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Omri Ben-Shahar

2017-06-01

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

The Failure of Mandated Disclosure

Directory of Open Access Journals (Sweden)

Omri Ben-Shahar

2017-12-01

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

Earnings Management and CSR Disclosure. Family vs. Non-Family Firms

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Giovanna Gavana

2017-12-01

Full Text Available Building on Institutional theory and Signaling theory, integrated with the socioemotional wealth (SEW approach, we studied the effect of earnings management (EM practices on a firm’s Corporate Social Responsibility (CSR disclosure behavior. In so doing, we analyzed a sample of 226 non-financial, family and non-family listed firms for the period, 2006–2015. Our results suggest that family firms, in instances of downward earnings management, are more prone to diverting attention from these practices by means of CSR disclosure, compared to non-family firms, although the level of family ownership exerts a moderating effect. Moreover, we found that a firm’s visibility, in terms of size, significantly enhances this behavior and that the effect is higher for family firms.

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

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Abdifatah Ahmed Haji

2012-12-01

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

The contribution of nurses to incident disclosure: a narrative review.

Science.gov (United States)

Harrison, Reema; Birks, Yvonne; Hall, Jill; Bosanquet, Kate; Harden, Melissa; Iedema, Rick

2014-02-01

To explore (a) how nurses feel about disclosing patient safety incidents to patients, (b) the current contribution that nurses make to the process of disclosing patient safety incidents to patients and (c) the barriers that nurses report as inhibiting their involvement in disclosure. A systematic search process was used to identify and select all relevant material. Heterogeneity in study design of the included articles prohibited a meta-analysis and findings were therefore synthesised in a narrative review. A range of text words, synonyms and subject headings were developed in conjunction with the York Centre for Reviews and Dissemination and used to undertake a systematic search of electronic databases (MEDLINE; EMBASE; CENTRAL; PsycINFO; Health Management and Information Consortium; CINAHL; ASSIA; Science Citation Index; Social Science Citation Index; Cochrane Database of Systematic Reviews; Database of Abstracts of Reviews of Effects; Health Technology Assessment Database; Health Systems Evidence; PASCAL; LILACS). Retrieval of studies was restricted to those published after 1980. Further data sources were: websites, grey literature, research in progress databases, hand-searching of relevant journals and author contact. The title and abstract of each citation was independently screened by two reviewers and disagreements resolved by consensus or consultation with a third person. Full text articles retrieved were further screened against the inclusion and exclusion criteria then checked by a second reviewer (YB). Relevant data were extracted and findings were synthesised in a narrative empirical synthesis. The systematic search and selection process identified 15 publications which included 11 unique studies that emerged from a range of locations. Findings suggest that nurses currently support both physicians and patients through incident disclosure, but may be ill-prepared to disclose incidents independently. Barriers to nurse involvement included a lack of

Bank disclosure and market assessment of financial fragility: Evidence from Turkish banks' equity prices

NARCIS (Netherlands)

Tumer Alkan, G.; Penas, M.F.

2010-01-01

In this paper we explore whether Turkish banks with worsening indicators of financial fragility were subject to market monitoring during the years leading to the 2000/2001 crisis, and how the quality and timeliness of the disclosure affect market reaction. We find that shareholders reacted

Disclosure of social information by Brazilian companies according to United Nations indicators of corporate social responsibility Divulgação de informações sociais por empresas brasileiras segundo os indicadores de responsabilidade social corporativa da ONU

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Marcelle Colares Oliveira

2009-12-01

Full Text Available Several frameworks of social information disclosure have been proposed worldwide to satisfy stakeholders' information needs. In 2008, the United Nations launched a guide with recommendations for corporate responsibility indicators in annual reports based on the Global Reporting Initiative framework and standards of the International Labour Organization, Organization for Economic Co-operation and Development and International Accounting Standards Board. The objective of the present study was to analyze the disclosure of social information by Brazilian companies of the New Market listing segment traded on the São Paulo Stock Exchange (BOVESPA in accordance with UN indicators of corporate social responsibility. This was an exploratory and qualitative study based on a review of documents and the literature. The findings were interpreted by way of content analysis to determine the predominance of UN indicators disclosed by Brazilian enterprises. The results were compared to those of a 2008 UN study on social information disclosure by 100 large enterprises in the top ten emerging economies in the world. The companies in our study were found to disclose most of the indicators recommended by the UN in harmony with internationally accepted standards. However, more recently introduced non-financial indicators were less frequently reported.Diversas são as iniciativas de instituições nacionais e internacionais no sentido de se chegar a um conteúdo de informações sociais que seja evidenciado pelas empresas e atenda às necessidades dos stakeholders. Em 2008, foi lançado o Guia de Indicadores de Responsabilidade Corporativa em Relatórios Anuais, da Organização das Nações Unidas (ONU, elaborado com base no GRI, nas normas da OIT e da OCDE e alinhado às definições adotadas nas normas do IASB. O presente estudo tem por objetivo principal analisar a divulgação de informações sociais pelas empresas brasileiras do Novo Mercado da Bovespa

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

Science.gov (United States)

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

2012-01-01

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

5 CFR 2606.207 - Accounting of disclosures.

Science.gov (United States)

2010-01-01

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

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...

Management of a Concealable Stigmatized Identity: A Qualitative Study of Concealment, Disclosure, and Role Flexing Among Young, Resilient Sexual and Gender Minority Individuals.

Science.gov (United States)

Bry, Laura Jane; Mustanski, Brian; Garofalo, Robert; Burns, Michelle Nicole

2017-01-01

Disclosure of a sexual or gender minority status has been associated with both positive and negative effects on wellbeing. Few studies have explored the disclosure and concealment process in young people. Interviews were conducted with 10 sexual and/or gender minority individuals, aged 18-22 years, of male birth sex. Data were analyzed qualitatively, yielding determinants and effects of disclosure and concealment. Determinants of disclosure included holding positive attitudes about one's identity and an implicit devaluation of acceptance by society. Coming out was shown to have both positive and negative effects on communication and social support and was associated with both increases and decreases in experiences of stigma. Determinants of concealment included lack of comfort with one's identity and various motivations to avoid discrimination. Concealment was also related to hypervigilance and unique strategies of accessing social support. Results are discussed in light of their clinical implications.

Private equity investments and disclosure policy

NARCIS (Netherlands)

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

2008-01-01

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

28 CFR 802.20 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

5 CFR 2100.12 - Accounting of disclosure.

Science.gov (United States)

2010-01-01

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

A model for HIV disclosure of a parent’s and/or a child’s illness

Directory of Open Access Journals (Sweden)

Grace Gachanja

2016-02-01

Full Text Available HIV prevalence in Kenya remains steady at 5.6% for adults 15 years and older, and 0.9% among children aged below 14 years. Parents and children are known to practice unprotected sex, which has implications for continued HIV spread within the country. Additionally, due to increased accessibility of antiretroviral therapy, more HIV-positive persons are living longer. Therefore, the need for HIV disclosure of a parent’s and/or a child’s HIV status within the country will continue for years to come. We conducted a qualitative phenomenological study to understand the entire process of disclosure from the time of initial HIV diagnosis of an index person within an HIV-affected family, to the time of full disclosure of a parent’s and/or a child’s HIV status to one or more HIV-positive, negative, or untested children within these households. Participants were purposively selected and included 16 HIV-positive parents, seven HIV-positive children, six healthcare professionals (physician, clinical officer, psychologist, registered nurse, social worker, and a peer educator, and five HIV-negative children. All participants underwent an in-depth individualized semistructured interview that was digitally recorded. Interviews were transcribed and analyzed in NVivo 8 using the modified Van Kaam method. Six themes emerged from the data indicating that factors such as HIV testing, living with HIV, evolution of disclosure, questions, emotions, benefits, and consequences of disclosure interact with each other and either impede or facilitate the HIV disclosure process. Kenya currently does not have guidelines for HIV disclosure of a parent’s and/or a child’s HIV status. HIV disclosure is a process that may result in poor outcomes in both parents and children. Therefore, understanding how these factors affect the disclosure process is key to achieving optimal disclosure outcomes in both parents and children. To this end, we propose an HIV disclosure model

Barriers and facilitators of disclosures of domestic violence by mental health service users: qualitative study.

Science.gov (United States)

Rose, Diana; Trevillion, Kylee; Woodall, Anna; Morgan, Craig; Feder, Gene; Howard, Louise

2011-03-01

Mental health service users are at high risk of domestic violence but this is often not detected by mental health services. To explore the facilitators and barriers to disclosure of domestic violence from a service user and professional perspective. A qualitative study in a socioeconomically deprived south London borough, UK, with 18 mental health service users and 20 mental health professionals. Purposive sampling of community mental health service users and mental healthcare professionals was used to recruit participants for individual interviews. Thematic analysis was used to determine dominant and subthemes. These were transformed into conceptual maps with accompanying illustrative quotations. Service users described barriers to disclosure of domestic violence to professionals including: fear of the consequences, including fear of Social Services involvement and consequent child protection proceedings, fear that disclosure would not be believed, and fear that disclosure would lead to further violence; the hidden nature of the violence; actions of the perpetrator; and feelings of shame. The main themes for professionals concerned role boundaries, competency and confidence. Service users and professionals reported that the medical diagnostic and treatment model with its emphasis on symptoms could act as a barrier to enquiry and disclosure. Both groups reported that enquiry and disclosure were facilitated by a supportive and trusting relationship between the individual and professional. Mental health services are not currently conducive to the disclosure of domestic violence. Training of professionals in how to address domestic violence to increase their confidence and expertise is recommended.

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

Importance of Social and Cultural Factors for Attitudes, Disclosure and Time off Work for Depression: Findings from a Seven Country European Study on Depression in the Workplace

Science.gov (United States)

Evans-Lacko, Sara; Knapp, Martin

2014-01-01

Objectives Depression is experienced by a large proportion of the workforce and associated with high costs to employers and employees. There is little research on how the social costs of depression vary by social and cultural context. This study investigates individual, workplace and societal factors associated with greater perceived discomfort regarding depression in the workplace, greater likelihood of employees taking time off of work as a result of depression and greater likelihood of disclosure of depression to one's employer. Methods Employees and managers (n = 7,065) were recruited from seven European countries to participate in the IDEA survey. Multivariable logistic regression models were used to examine associations between individual characteristics and country contextual characteristics in relation to workplace perceptions, likelihood of taking time off work and disclosing depression to an employer. Results Our findings suggest that structural factors such as benefit systems and flexible working hours are important for understanding workplace perceptions and consequences for employees with depression. However, manager responses that focus on offering help to the employee with depression appear to have stronger associations with positive perceptions in the workplace, and also with openness and disclosure by employees with depression. Conclusion This study highlights the importance of individual, workplace and societal factors that may be associated with how people with depression are perceived and treated in the workplace, and, hence, factors that may be associated with openness and disclosure among employees with depression. Some responses, such as flexible working hours, may be helpful but are not necessarily sufficient, and our findings also emphasise the importance of support and openness of managers in addition to flexible working hours. PMID:24622046

Importance of social and cultural factors for attitudes, disclosure and time off work for depression: findings from a seven country European study on depression in the workplace.

Science.gov (United States)

Evans-Lacko, Sara; Knapp, Martin

2014-01-01

Depression is experienced by a large proportion of the workforce and associated with high costs to employers and employees. There is little research on how the social costs of depression vary by social and cultural context. This study investigates individual, workplace and societal factors associated with greater perceived discomfort regarding depression in the workplace, greater likelihood of employees taking time off of work as a result of depression and greater likelihood of disclosure of depression to one's employer. Employees and managers (n = 7,065) were recruited from seven European countries to participate in the IDEA survey. Multivariable logistic regression models were used to examine associations between individual characteristics and country contextual characteristics in relation to workplace perceptions, likelihood of taking time off work and disclosing depression to an employer. Our findings suggest that structural factors such as benefit systems and flexible working hours are important for understanding workplace perceptions and consequences for employees with depression. However, manager responses that focus on offering help to the employee with depression appear to have stronger associations with positive perceptions in the workplace, and also with openness and disclosure by employees with depression. This study highlights the importance of individual, workplace and societal factors that may be associated with how people with depression are perceived and treated in the workplace, and, hence, factors that may be associated with openness and disclosure among employees with depression. Some responses, such as flexible working hours, may be helpful but are not necessarily sufficient, and our findings also emphasise the importance of support and openness of managers in addition to flexible working hours.

Importance of social and cultural factors for attitudes, disclosure and time off work for depression: findings from a seven country European study on depression in the workplace.

Directory of Open Access Journals (Sweden)

Sara Evans-Lacko

Full Text Available OBJECTIVES: Depression is experienced by a large proportion of the workforce and associated with high costs to employers and employees. There is little research on how the social costs of depression vary by social and cultural context. This study investigates individual, workplace and societal factors associated with greater perceived discomfort regarding depression in the workplace, greater likelihood of employees taking time off of work as a result of depression and greater likelihood of disclosure of depression to one's employer. METHODS: Employees and managers (n = 7,065 were recruited from seven European countries to participate in the IDEA survey. Multivariable logistic regression models were used to examine associations between individual characteristics and country contextual characteristics in relation to workplace perceptions, likelihood of taking time off work and disclosing depression to an employer. RESULTS: Our findings suggest that structural factors such as benefit systems and flexible working hours are important for understanding workplace perceptions and consequences for employees with depression. However, manager responses that focus on offering help to the employee with depression appear to have stronger associations with positive perceptions in the workplace, and also with openness and disclosure by employees with depression. CONCLUSION: This study highlights the importance of individual, workplace and societal factors that may be associated with how people with depression are perceived and treated in the workplace, and, hence, factors that may be associated with openness and disclosure among employees with depression. Some responses, such as flexible working hours, may be helpful but are not necessarily sufficient, and our findings also emphasise the importance of support and openness of managers in addition to flexible working hours.

5 CFR 297.403 - Accounting of disclosure.

Science.gov (United States)

2010-01-01

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

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

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Daniel Ramos Nogueira

2017-04-01

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

32 CFR 701.111 - Disclosure accounting.

Science.gov (United States)

2010-07-01

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

Sibling Self-Disclosure in Early Adolescence.

Science.gov (United States)

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

2000-01-01

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

38 CFR 17.504 - Disclosure methods.

Science.gov (United States)

2010-07-01

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

The spillover effect of disclosure rules and materiality thresholds: Evidence from profit warnings issued in Hong Kong market

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Rencheng Wang

2011-06-01

Full Text Available Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country. In contrast, other firms only listed in the cross-listed country are only subject to the local regulations. Previous literature has found evidence that cross-listing can improve firms’ information transparency because of more stringent listing rules in the cross-listed country. The existing research, however, has not paid enough attention to the potential influence of dual-listed firms and their home country institutional factors (e.g. unique disclosure policies on other firms only listed in the cross-listed country (i.e. spillover effect. In the Hong Kong market, Chinese dual-listed firms are under the mandatory profit warning regulation of mainland China, but other firms listed only in Hong Kong only need to follow the voluntary disclosure rule of the Hong Kong Stock Exchange. Such a setting provides us with the opportunity to investigate a spillover effect, i.e. whether these Chinese dual-listed firms influence their peers only listed in Hong Kong to release profit warnings. We find that firms only listed in Hong Kong are more likely to issue profit warnings if their Chinese dual-listed peers have also issued warnings. We further find that this spillover effect increases with the market capitalization of Chinese dual-listed firms and increases with the market share of these firms before they dominate the industry. Lastly, due to an underlying duty to disclose material information in Hong Kong, the spillover effect is weaker for firms with large earnings surprises.

41 CFR 51-9.202 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

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

2013-01-01

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

10 CFR 1008.18 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Accounting for disclosures. 1008.18 Section 1008.18 Energy... Parties § 1008.18 Accounting for disclosures. (a) For each disclosure of information contained in a system... accounting of: (1) The date, nature, and purposes of each disclosure of a record made to any person or to...

Spiritual disclosure between older adolescents and their mothers.

Science.gov (United States)

Brelsford, Gina M; Mahoney, Annette

2008-02-01

This study examines the role of spiritual disclosure within older adolescent-mother relationships. Spiritual disclosure is defined as mutual disclosure of personal religious and spiritual beliefs and practices. Three hundred 18- to 20-year-old college students and 130 of their mothers reported on spiritual disclosure in their relationships. According to both parties, greater spiritual disclosure was related to higher relationship satisfaction, greater use of collaborative conflict resolution strategies, less dysfunctional communication patterns, less verbal aggression, and increased general disclosure in mother-adolescent relationships beyond global religiousness and demographics. Spiritual disclosure also predicted unique variance in collaborative conflict resolution strategies beyond these factors and general disclosure. The findings underscore the value of attending to the interpersonal dimension of religion/spirituality. More specifically, the results suggest that spiritual disclosure is an indicator of relationship quality, one that is tied to better relationship functioning, and one that merits further attention in studies of family dynamics.

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

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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.

Therapeutic self-disclosure with borderline patients.

Science.gov (United States)

Wilkinson, S M; Gabbard, G O

1993-01-01

The therapeutic use of countertransference disclosure as a means of highlighting the borderline patient's intrapsychic and interpersonal use of the therapist is discussed.Countertransference disclosure is narrowly defined as a form of clinical honesty that focuses on the therapist's experience of the patient in the here-and-now moment of the session. The effects of disclosure on transference exploration, neutrality, and patient revelations are explored through examination of detailed process notes of therapy sessions.Technical issues such as indirect versus direct disclosure and responses to direct questions are also addressed.

Translating Evidence Into Practice via Social Media: A Mixed-Methods Study.

Science.gov (United States)

Maloney, Stephen; Tunnecliff, Jacqueline; Morgan, Prue; Gaida, Jamie E; Clearihan, Lyn; Sadasivan, Sivalal; Davies, David; Ganesh, Shankar; Mohanty, Patitapaban; Weiner, John; Reynolds, John; Ilic, Dragan

2015-10-26

Approximately 80% of research evidence relevant to clinical practice never reaches the clinicians delivering patient care. A key barrier for the translation of evidence into practice is the limited time and skills clinicians have to find and appraise emerging evidence. Social media may provide a bridge between health researchers and health service providers. The aim of this study was to determine the efficacy of social media as an educational medium to effectively translate emerging research evidence into clinical practice. The study used a mixed-methods approach. Evidence-based practice points were delivered via social media platforms. The primary outcomes of attitude, knowledge, and behavior change were assessed using a preintervention/postintervention evaluation, with qualitative data gathered to contextualize the findings. Data were obtained from 317 clinicians from multiple health disciplines, predominantly from the United Kingdom, Australia, the United States, India, and Malaysia. The participants reported an overall improvement in attitudes toward social media for professional development (P<.001). The knowledge evaluation demonstrated a significant increase in knowledge after the training (P<.001). The majority of respondents (136/194, 70.1%) indicated that the education they had received via social media had changed the way they practice, or intended to practice. Similarly, a large proportion of respondents (135/193, 69.9%) indicated that the education they had received via social media had increased their use of research evidence within their clinical practice. Social media may be an effective educational medium for improving knowledge of health professionals, fostering their use of research evidence, and changing their clinical behaviors by translating new research evidence into clinical practice.

31 CFR 103.54 - Disclosure.

Science.gov (United States)

2010-07-01

... REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS General Provisions § 103.54 Disclosure. All reports required under this part and all records of such reports are specifically exempted from disclosure under section...

Implied Materiality and Material Disclosures of Credit Ratings

OpenAIRE

Eccles, Robert G; Youmans, Timothy John

2015-01-01

This first of three papers in our series on materiality in credit ratings will examine the materiality of credit ratings from an “implied materiality” and governance disclosure perspective. In the second paper, we will explore the materiality of environmental, social, and governance (ESG) factors in credit ratings’ methodologies and introduce the concept of “layered materiality.” In the third paper, we will evaluate current and potential credit rating agency (CRA) business models based on our...

KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE

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Nurika Restuningdiah

2017-03-01

Full Text Available The purpose of this research was to examine the impact of environmental perfor-mance to Corporate Social Responsibility (CSR disclosure, the impact of CSR disclosure toReturn on Asset, and the undirect impact of of environmental performance to Return onAsset through CSR disclosure. Path Analysis of 18 public companies listed in Indonesia StockExchange and participated in the Proper Program from 2007 -2008 through a judgment sam-pling technique indicated that environmental performance had a positive effect to Corpo-rate Social Responsibility (CSR disclosure. The CSR disclosure had the positive impact toReturn on Asset, but the environmental performance had a negative effect to Return onAsset. This study also showed that there was positive undirect impact of environmentalperformance to Return on Asset through CSR disclosure. The implication of this study wasrelevant for public companies to publish their environmental performance on their annualreport (CSR Disclosure in order to give the “good news” to the public, and get the “goodimage” to increase sales.

Social anxiety and self-protective communication style in close relationships.

Science.gov (United States)

Cuming, Samantha; Rapee, Ronald M

2010-02-01

People with higher social anxiety tend to reveal less information about themselves in interactions with strangers, and this appears to be part of a self-protective strategy adopted in situations in which the risk of negative evaluation is judged to be particularly high. This research examined whether a similar style of communication may be adopted by people with higher social anxiety in their close relationships, and whether it may be associated with decrements in the quality (support, depth, conflict) of these relationships. Over 300 people from the community completed a series of online questionnaires measuring social anxiety and depression, and disclosure in and quality of their close friendships and romantic relationships. After controlling for levels of depression, social anxiety was associated with a paucity of disclosure in both romantic relationships and close friendships in females, but not males. There was an indirect association between higher social anxiety and lower relationship quality (lower support, with a trend towards greater conflict) via lower self-disclosure in women's romantic relationships, but not their close friendships. Addressing disclosure in the context of close relationships may assist socially anxious women to develop more fulfilling and harmonious close relationships. Copyright 2009 Elsevier Ltd. All rights reserved.

Modeling veterans healthcare administration disclosure processes :

Energy Technology Data Exchange (ETDEWEB)

Beyeler, Walter E; DeMenno, Mercy B.; Finley, Patrick D.

2013-09-01

As with other large healthcare organizations, medical adverse events at the Department of Veterans Affairs (VA) facilities can expose patients to unforeseen negative risks. VHA leadership recognizes that properly handled disclosure of adverse events can minimize potential harm to patients and negative consequences for the effective functioning of the organization. The work documented here seeks to help improve the disclosure process by situating it within the broader theoretical framework of issues management, and to identify opportunities for process improvement through modeling disclosure and reactions to disclosure. The computational model will allow a variety of disclosure actions to be tested across a range of incident scenarios. Our conceptual model will be refined in collaboration with domain experts, especially by continuing to draw on insights from VA Study of the Communication of Adverse Large-Scale Events (SCALE) project researchers.

Assessing the National Bioengineered Food Disclosure Standard of 2016: Can Americans Access Electronic Disclosure Information?

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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.

Corporate Governance and Strategic Management Accounting Disclosure

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Setianingtyas Honggowati

2017-06-01

Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

The study of sustainability report disclosure aspects and their impact on the companies’ performance

Directory of Open Access Journals (Sweden)

Caesaria Aisyah Farisa

2017-01-01

Full Text Available This research is aimed to invetigate the effect of Sustainability Report Disclosure to the Firm’s market performance. Three material aspects disclosed in the Sustainability report such as economics (EC, environmental (EN, and social aspect (SC are used as the independent variables in this research and, furthermore, the dependent variable is the market performance which is proxied by using Tobin’s Q. This researchs was conducted using mainstream positivistic quantitative methods to test the three formulated hypotheses. The samples taken were 44 observations from all listed companies in the Indonesia Stock Exchange (IDX that reveal sustainability reports using GRI-G4 guidelines. This guideline is the latest version issued by the Global Reporting Innitiative (GRI, which can be implemented starting from 2013. The results showed that economicss, environmental, and social aspects have positively significant influence to the companies market performance. The practical implication of this research is the value given by society in term of the company image to those companies which disclosure their activities related to economics, social, and environment activities affects their company performance.

24 CFR 5.218 - Penalties for failing to disclose and verify Social Security and Employer Identification Numbers.

Science.gov (United States)

2010-04-01

... and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban... REQUIREMENTS; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security...

Negotiating cultures: disclosure of HIV-positive status among people from minority ethnic communities in Sydney.

Science.gov (United States)

Körner, Henrike

2007-01-01

Because of the multiple stigma attached to HIV/AIDS, disclosure of HIV-positive serostatus is a considerable social risk for those who disclose. While HIV/AIDS-related stigma affects all HIV-positive people, for people from minority cultures additional cultural factors may play a significant role in self-disclosure. This paper draws on data from semi-structured, in-depth interviews with HIV-positive people from minority cultures in Sydney. Disclosure decisions were influenced by gender, sexual orientation, as well as cultural background. Gay men drew on both collectivist and individualist notions of interdependence and self-reliance in different socio-cultural contexts. This enabled them to accommodate the imperative to maintain harmony with the family and meet their individual needs for support. Heterosexual men who had disclosed voluntarily or involuntarily experienced discrimination and avoidance, and interdependence with family and ethnic community was disrupted. Heterosexual women disclosed to no one outside the health care system and were anxious to avoid any disclosure in the future. For all participants, voluntary and involuntary disclosure caused potential and actual disruption of relationships with their families and ethnic communities. The paper concludes by arguing for an ecological perspective of health in which decisions are not located in rational decision making alone but in the broader context of family and community.

Can Robotic Systems Promote Self-Disclosure in Adolescents with Autism Spectrum Disorder? A Pilot Study

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Hirokazu Kumazaki

2018-02-01

Full Text Available Research suggests that many individuals with autism spectrum disorder (ASD often demonstrate challenges providing appropriate levels of information during conversational interchanges. Considering the preference of individuals with ASD, and recent rapid technological advances, robotic systems may yield promise in promoting certain aspects of conversation and interaction such as self-disclosure of appropriate personal information. In the current work, we evaluated personal disclosures of events with specific emotional content across two differing robotic systems (android and simplistic humanoid and human interactions. Nineteen participants were enrolled in this study: 11 (2 women and 9 men adolescents with ASD and 8 (4 women and 4 men adolescents with TD. Each participant completed a sequence of three interactions in a random order. Results indicated differences regarding comfort level and length of disclosures between adolescents with ASD and typically developing (TD controls in relation to system interactions. Specifically, adolescents with ASD showed a preference for interacting with the robotic systems compared to TD controls and demonstrated lengthier disclosures when interacting with the visually simple humanoid robot compared to interacting with human interviewer. The findings suggest that robotic systems may be useful in eliciting and promoting aspects of social communication such as self-disclosure for some individuals with ASD.

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...

Personal-Data Disclosure in a Field Experiment: Evidence on Explicit Prices, Political Attitudes, and Privacy Preferences

Directory of Open Access Journals (Sweden)

Joachim Plesch

2018-05-01

Full Text Available Many people implicitly sell or give away their data when using online services and participating in loyalty programmes—despite growing concerns about company’s use of private data. Our paper studies potential reasons and co-variates that contribute to resolving this apparent paradox, which has not been studied previously. We ask customers of a bakery delivery service for their consent to disclose their personal data to a third party in exchange for a monetary rebate on their past orders. We study the role of implicitly and explicitly stated prices and add new determinants such as political orientation, income proxies and membership in loyalty programmes to the analysis of privacy decision. We document large heterogeneity in privacy valuations, and that the offered monetary benefits have less predictive power for data-disclosure decisions than expected. However, we find significant predictors of such decisions, such as political orientation towards liberal democrats (FDP and membership in loyalty programmes. We also find suggestive evidence that loyalty programmes are successful in disguising their “money for data” exchange mechanism.

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

Science.gov (United States)

Allen, Emily-Charlotte Frances; Arroll, Bruce

2015-09-01

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

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

Science.gov (United States)

Allen, Emily-Charlotte Frances; Arroll, Bruce

2015-01-01

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

Testing Comprehensive Models of Disclosure of Sexual Orientation in HIV-Positive Latino Men Who Have Sex with Men (MSM)

Science.gov (United States)

Lechuga, Julia; Zea, María Cecilia

2012-01-01

Individuals who disclose their sexual orientation are more likely to also disclose their HIV status. Disclosure of HIV-serostatus is associated with better health outcomes. The goal of this study was to build and test comprehensive models of sexual orientation that included 8 theory-informed predictors of disclosure to mothers, fathers, and closest friends in a sample of HIV-positive Latino gay and bisexual men. US acculturation, gender non-conformity to hegemonic masculinity in self-presentation, comfort with sexual orientation, gay community involvement, satisfaction with social support, sexual orientation and gender of the closest friend emerged as significant predictors of disclosure of sexual orientation. PMID:22690708

Correlates of disclosure of sexual violence among Kenyan youth.

Science.gov (United States)

Boudreau, Courtney L; Kress, Howard; Rochat, Roger W; Yount, Kathryn M

2018-05-01

Sexual violence (SV) against children is a global health and human rights issue that can have short and long-term consequences for health and wellbeing. Disclosing SV increases the likelihood that children can access health and protective services and receive psychosocial support. Research in high-income countries has found that child SV survivors are more likely to disclose when they are girls/women, experience fewer SV events, and experience SV perpetrated by a stranger. No studies have examined correlates of SV disclosure in Kenya. The objective of this research was to assess the correlates of disclosing SV among Kenyan youth ages 13-24 who reported an SV experience before age 18. In 2010, the Kenya Ministry of Gender, Children and Social Development, the U.S. Centers for Disease Control and Prevention's (CDC) Division of Violence Prevention, the UNICEF Kenya Country Office, and the Kenya National Bureau of Statistics (KNBS) conducted a national survey of violence against children. These data were used to conduct weighted logistic regression analyses to determine which factors were correlated with reporting SV disclosure. Among the 27.8% of girls/women and 14.5% of boys/men who reported SV before age 18, 44.6% of girls/women and 28.2% of boys/men reported to have disclosed the experience. In weighted logistic regression analysis, the odds of disclosure were lower among survivors who were boys/men and among survivors who reported more SV events, and higher when any perpetrator was a family member. More context-specific research on SV disclosure among young people is needed globally. Copyright © 2018 Elsevier Ltd. All rights reserved.

HIV Status Disclosure in the Workplace: Positive and Stigmatizing Experiences of Health Care Workers Living with HIV.

Science.gov (United States)

Stutterheim, Sarah E; Brands, Ronald; Baas, Ineke; Lechner, Lilian; Kok, Gerjo; Bos, Arjan E R

We explored workplace experiences of 10 health care providers with HIV in the Netherlands. We used semi-structured interviews to discuss motivations for disclosure and concealment, reactions to disclosures, the impact of reactions, and coping with negative reactions. Reasons for disclosure were wanting to share the secret, expecting positive responses, observing positive reactions to others, wanting to prevent negative reactions, and being advised to disclose. Reasons for concealment included fearing negative reactions, observing negative reactions, previous negative experiences, having been advised to conceal, and considering disclosure unnecessary. Positive reactions included seeing HIV as a nonissue; showing interest, support, and empathy; and maintaining confidentiality. Negative reactions included management wanting to inform employees, work restrictions, hiring difficulties, gossip, and hurtful comments, resulting in participants being upset, taken aback, angry, depressed, or feeling resignation. Participants coped by providing information, standing above the experience, attributing reactions to ignorance, seeking social support, or leaving their jobs. Copyright © 2017 Association of Nurses in AIDS Care. Published by Elsevier Inc. All rights reserved.

Going Concern Disclosure for Local Governments

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Nancy Chun Feng

2017-07-01

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

Conference Proceedings: Public disclosure in the petroleum industry

International Nuclear Information System (INIS)

1998-01-01

Legal aspects and issues regarding public disclosure by Canadian and U.S. enterprises, including the petroleum industry, were the themes of this conference. Proper and complete transaction disclosure is mandatory to provide shareholders, investment advisors and other interested persons with the necessary information to make informed and reasoned investment decisions. Among the issues dealt with were disclosure of information about reserves, finding and development costs, disclosure requirements for merger and acquisition transactions, disclosure on the Internet, market making and market manipulation, insider trading, and the consequences of incomplete disclosure. Discussion of relevant Canadian and U.S. corporate and securities laws, regulations, rules and policies are featured as appropriate. The conference attracted 13 contributions. refs

Cancer disclosure: experiences of Iranian cancer patients.

Science.gov (United States)

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

2012-06-01

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

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

OpenAIRE

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

2016-01-01

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

32 CFR 701.110 - Conditions of disclosure.

Science.gov (United States)

2010-07-01

... of Federal and state bodies having authority to issue such process. Note: Disclosure accounting is... considered a single agency. Note: No disclosure accounting required. (b) FOIA. Records must be disclosed if... disclosure accounting required. (c) Routine use. Each DON PA system of records notice identifies what records...

Lesbian disclosure: disrupting the taken for granted.

Science.gov (United States)

McDonald, Carol

2009-03-01

The purpose of this interpretive inquiry was to generate understandings about the experience of lesbian disclosure. The inquiry relied on Gadamerian hermeneutic and feminist philosophical thought and was situated in women's health. In a feminist understanding of women's health, experiences of health are inseparable from the everyday experiences of an embodied life and are constituted within each woman's social, material, and discursive realities.The study was informed by conversations with 15 women who self-identified as lesbian for the purpose of the inquiry, accounts of women in the media, and the researcher's reflective journals. The findings move us towards new understandings about the multiple meanings of "lesbian". "They challenge nurses to consider the binary categories of homosexual and heterosexual as inadequate signifiers for the reality of women's lives, to consider the particular arrangements of each woman's life, and to disrupt assumptions of heterosexism in order to reduce the negative impact of social exclusion, isolation, discrimination, and stigmatization as social determinants of health.

31 CFR 50.10 - General disclosure requirements.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false General disclosure requirements. 50.10 Section 50.10 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Disclosures as Conditions for Federal Payment § 50.10 General disclosure requirements. (a...

Young children's beliefs about self-disclosure of performance failure and success.

Science.gov (United States)

Hicks, Catherine M; Liu, David; Heyman, Gail D

2015-03-01

Self-disclosure of performance information involves the balancing of instrumental, learning benefits (e.g., obtaining help) against social costs (e.g., diminished reputation). Little is known about young children's beliefs about performance self-disclosure. The present research investigates preschool- and early school-age children's expectations of self-disclosure in different contexts. In two experiments, 3- to 7-year-old children (total N = 252) heard vignettes about characters who succeeded or failed at solving a puzzle. Both experiments showed that children across all ages reasoned that people are more likely to self-disclose positive than negative performances, and Experiment 2 showed that children across all ages reasoned that people are more likely to self-disclose both positive and negative performances in a supportive than an unsupportive peer environment. Additionally, both experiments revealed changes with age - Younger children were less likely to expect people to withhold their performance information (of both failures and successes) than older children. These findings point to the preschool ages as a crucial beginning to children's developing recognition of people's reluctance to share performance information. © 2014 The British Psychological Society.

Carbon emission disclosure: does it matter

Science.gov (United States)

Sudibyo, Y. A.

2018-01-01

The purpose of this research were to test empirically the relationship of Volume of Carbon emission, Carbon Management Practice disclosure and Carbon disclosure emission with firm value, especially in Indonesia as developing Country. This research using data from Indonesian sustainability Award in 2013-2015. The instrument of this research was adapted from CDP Questionnaires to score the disclosure of Carbon Management Practice. While the carbon emission disclosure instrument was dummy variable. For volume of carbon emission, this research used the quantity or volume of carbon reported in sustainability reporting. We find that Volume of carbon emission was not related to Firm value. Also Carbon disclosure Emission does not have relationship with Firm value. Both hypotheses were not consistent with [8] which was doing their research in Developed Country. While Carbon Management Practice Disclosure, using CDP Questionnaires, has positive relationship with Firm value. The conclusion is developing country as resource constraint need to be motivated to report and disclose carbon emission from voluntary reporting to mandatory by regulation from government, not just only for high sensitive industry but also low sensitive industry. Then developing country which has resource constraint need to have more proactive strategy to prevent carbon emission instead of reducing carbon emission.

49 CFR 10.23 - Accounting of disclosures.

Science.gov (United States)

2010-10-01

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

36 CFR 1121.11 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

18 CFR 701.311 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

36 CFR 1008.10 - Accounting for disclosures.

Science.gov (United States)

2010-07-01

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

46 CFR 503.62 - Accounting of disclosures.

Science.gov (United States)

2010-10-01

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

12 CFR 411.110 - Certification and disclosure.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Certification and disclosure. 411.110 Section 411.110 Banks and Banking EXPORT-IMPORT BANK OF THE UNITED STATES NEW RESTRICTIONS ON LOBBYING General § 411.110 Certification and disclosure. (a) Each person shall file a certification, and a disclosure...

12 CFR 226.17 - General disclosure requirements.

Science.gov (United States)

2010-01-01

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

39 CFR 10.4 - Financial disclosure reports.

Science.gov (United States)

2010-07-01

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

A cross-sectional study of the magnitude, barriers, and outcomes of HIV status disclosure among women participating in a perinatal HIV transmission study, "the Nevirapine Repeat Pregnancy study".

Science.gov (United States)

Kiweewa, Flavia M; Bakaki, Paul M; McConnell, Michelle S; Musisi, Maria; Namirembe, Constance; Nakayiwa, Frances; Kusasira, Fiona; Nakintu, Dorothy; Mubiru, Michael C; Musoke, Philippa; Fowler, Mary Glenn

2015-09-29

HIV status disclosure is a difficult emotional task for HIV-infected persons and may create the opportunity for both social support and rejection. In this study, we evaluated the proportions, patterns, barriers and outcomes of HIV- 1 status disclosure among a group of women in Uganda. An exit interview was conducted one year post-partum for 85 HIV-infected women who participated in a study of HIV-1 transmission rates among NVP-experienced compared with NVP-naïve women in "The Nevirapine Repeat Pregnancy (NVP-RP) Study" at the Makerere University-Johns Hopkins University Research Collaboration, Kampala-Uganda, between June 2004 and June 2006. Of the 85 women interviewed, 99 % had disclosed their HIV status to at least one other person. Disclosure proportions ranged between 1 % to employer(s) and 69 % to a relative other than a parent. Only 38 % of the women had disclosed to their sex partners. Women with an HIV-infected baby were more likely than those with an uninfected baby to disclose to their sex partner, OR 4.9 (95 % CI, 2.0 -11.2), and women were less likely to disclose to a partner if they had previously disclosed to another relative than if they had not, OR 0.19 (95 % CI, 0.14-0.52). The most common reasons for non-disclosure included fear of separation from the partner and subsequent loss of financial support 34 %, and not living with the partner (not having opportunities to disclose) 26 %. While most women (67 %) reported getting social support following disclosure, 22 % reported negative outcomes (neglect, separation from their partners, and loss of financial support). Following disclosure of HIV status, 9 % of women reported that their partner (s) decided to have an HIV test. Results from this study show high overall HIV disclosure proportions and how this disclosure of HIV status can foster social support. However, proportions of disclosure specifically to male sex partners were low, which suggests the need for interventions aimed at increasing male

Review of Self-disclosure in psychotherapy.

Science.gov (United States)

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

2007-09-01

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

A Critical Assessment of Evidence-Based Policy and Practice in Social Work.

Science.gov (United States)

Diaz, Clive; Drewery, Sian

2016-01-01

In this article the authors consider how effective social work has been in terms of evidence-based policies and practice. They consider the role that "evidence" plays in policy making both in the wider context and, in particular, in relation to social work. The authors argue that there are numerous voices in the policy-making process and evidence only plays a minor role in terms of policy development and practice in social work.

Use of Online Forums for Perinatal Mental Illness, Stigma, and Disclosure: An Exploratory Model.

Science.gov (United States)

Moore, Donna; Drey, Nicholas; Ayers, Susan

2017-02-20

Perinatal mental illness is a global health concern; however, many women with the illness do not get the treatment they need to recover. Interventions that reduce the stigma around perinatal mental illness have the potential to enable women to disclose their symptoms to health care providers and consequently access treatment. There are many online forums for perinatal mental illness and thousands of women use them. Preliminary research suggests that online forums may promote help-seeking behavior, potentially because they have a role in challenging stigma. This study draws from these findings and theoretical concepts to present a model of forum use, stigma, and disclosure. This study tested a model that measured the mediating role of stigma between online forum use and disclosure of affective symptoms to health care providers. A Web-based survey of 200 women who were pregnant or had a child younger than 5 years and considered themselves to be experiencing psychological distress was conducted. Women were recruited through social media and questions measured forum usage, perinatal mental illness stigma, disclosure to health care providers, depression and anxiety symptoms, barriers to disclosure, and demographic information. There was a significant positive indirect effect of length of forum use on disclosure of symptoms through internal stigma, b=0.40, bias-corrected and accelerated (BCa) 95% CI 0.13-0.85. Long-term forum users reported higher levels of internal stigma, and higher internal stigma was associated with disclosure of symptoms to health care providers when controlling for symptoms of depression and anxiety. Internal stigma mediates the relationship between length of forum use and disclosure to health care providers. Findings suggest that forums have the potential to enable women to recognize and reveal their internal stigma, which may in turn lead to greater disclosure of symptoms to health care providers. Clinicians could refer clients to trustworthy and

Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia

Directory of Open Access Journals (Sweden)

Lindrianasari Lindrianasari

2010-06-01

Full Text Available The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing relationship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environmental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure.

31 CFR 1.25 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

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

8 CFR 103.30 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Accounting for disclosures. 103.30 Section... DUTIES; AVAILABILITY OF RECORDS § 103.30 Accounting for disclosures. (a) An accounting of each disclosure of information for which accounting is required (see § 103.24 of this part) shall be attached to the...

22 CFR 1101.10 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

43 CFR 2.57 - Accounting for disclosures.

Science.gov (United States)

2010-10-01

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

25 CFR 700.269 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

12 CFR 792.61 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

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

20 CFR 401.80 - Accounting for disclosures.

Science.gov (United States)

2010-04-01

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

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

NARCIS (Netherlands)

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

2014-01-01

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

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

Science.gov (United States)

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

2017-07-01

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

Disclosure: What is the point and for whom?

DEFF Research Database (Denmark)

Korsbek, Lisa

2013-01-01

Background Today mental health is embedded in a discourse of disclosure. Many people with lived experience of mental illness have decided to move out of the closet to talk about their personal experiences. Aims To look at the context of disclosure and on the questions of why disclose and for whom....... How much do we know and how does our knowledge correspond with today's discourse of disclosure in mental health? Methods Narrative reviewing today's discourse of disclosure on the basis of both scientific and experience-based knowledge as well as from my personal experience. Results The scientific...... aware of different disclosure strategies and respond to the dilemmas. It is also crucial to emphasise that the planning and patterns of disclosure belong to the person with lived experience of mental illness and nobody else....

Bulimic symptoms and the social withdrawal syndrome.

Science.gov (United States)

Rotenberg, Ken J; Bharathi, Carla; Davies, Helen; Finch, Tom

2013-08-01

One hundred and thirty-seven undergraduates (81 females; mean age = 21 years-10 months) completed the Bulimic SEDS subscale and standardized measures of trust beliefs in close others (mother, father, and friend), disclosure to them, and loneliness. Structural Equation Modelling yielded: (1) a negative path between Bulimic Symptoms and trust beliefs, (2) a positive path between trust beliefs and disclosure, (3) a negative path between trust beliefs and loneliness, and (4) a negative path between disclosure and loneliness. As expected, trust beliefs statistically mediated the relations between Bulimic Symptoms and both disclosure and loneliness and disclosure statistically mediated the relation between trust beliefs and loneliness. The findings supported the conclusion that individuals with bulimia nervosa are prone to the social withdrawal syndrome comprising a coherent and integrated pattern of low trust beliefs in close others, low disclosure to close others, and high loneliness. Copyright © 2013 Elsevier Ltd. All rights reserved.

Use of Evidence in the Implementation of Social Programs: A Qualitative Study from Chile.

Science.gov (United States)

Flores, Rodrigo; Naranjo, Carola; Hein, Andreas

2016-01-01

Through this qualitative, empirical study the authors aim to explore and describe the sources of knowledge that are used to guide intervention practice by social workers in Chile. Particular attention was paid to factors that may facilitate or hinder the use of research-based evidence to guide social interventions design, implementation, and outcome evaluation. In order to explore these issues, 25 semi-structured interviews with social workers from Chilean social service non-profit organizations were conducted. The main findings suggest that social workers do not use research-based evidence to support their social interventions due to various personal organizational constraints (e.g., lack of time, lack of access to resources for disseminating evidence, lack of English command). In addition, no evaluation processes of social programs which will support evidence-based effectiveness could be found. One key barrier to support use of evidence and evidence production may be related to the fact that most non-governmental organizations maintain a hierarchical and vertical relationship with state agencies (program design, oversight, and funding) for social program development.

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

PENGARUH TINGKAT DISCLOSURE TERHADAP BIAYA EKUITAS

Directory of Open Access Journals (Sweden)

Juniarti Juniarti

2003-01-01

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

Are alexithymia and emotional characteristics of disclosure associated with blood pressure reactivity and psychological distress following written emotional disclosure?

Science.gov (United States)

O'Connor, Daryl B; Ashley, Laura

2008-09-01

This study had three aims: 1) to investigate whether cardiovascular responses to laboratory stress and levels of emotional distress were attenuated following written emotional disclosure; 2) to test, in addition to the potential main effects, whether levels of alexithymia moderated the impact of writing; and 3) to examine whether alexithymics who successfully disclosed emotion in their essays would experience positive effects following writing. Eighty-seven participants wrote about their most stressful life experience or about a non-stressful experience, for 15 minutes, over 3 consecutive days. Two weeks later, blood pressure (BP) responses to laboratory stress and levels of emotional distress were assessed. Emotional characteristics of the disclosure essays were analysed with the Linguistic Inquiry and Word Count programme and alexithymia was assessed at baseline using the Toronto Alexithymia Scale-20. Analyses found no evidence in support of the main effects of disclosure on cardiovascular responses to stress or on emotional distress. However, alexithymia was found to moderate the impact of writing such that non-alexithymic participants in the experimental condition reported significantly lower emotional distress 2 weeks later. In addition, alexithymic participants who disclosed a greater number of negative when compared with positive emotion words exhibited reduced systolic and diastolic responses to stress. Conversely, non-alexithymic participants who disclosed more positive and less negative emotion words displayed attenuated BP reactivity to stress. The results of this exploratory study are important as they highlighted, in the absence of main effects, the importance of examining potential moderators of the emotional writing process. These findings may have implications for the development of cardiovascular health interventions.

On The Effectiveness of Social and Environmental Accounting

Directory of Open Access Journals (Sweden)

Marc Orlitzky

2007-12-01

Full Text Available This paper presents the broad outline of an instrumental theory of social and environmental accounting (SEA at two levels of analysis: organizational and societal.  We argue that, given the impact of signaling and transaction costs as well as various other costs and benefits of SEA, the level of SEA should be set so that marginal costs of SEA equal marginal benefits (at the firm level or marginal costs of SEA to society equal marginal benefits to society (in line with the tenets of social efficiency.  In this context, we summarize the overall empirical evidence regarding the financial benefits of social and environmental disclosures for the reporting organization. Moreover, because all organizational decision making is embedded in political governance systems, we also highlight the importance of these systems for SEA and conclude with three suggestions for future research.

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

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

Science.gov (United States)

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

2015-06-01

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

Culture and Sexual Self-Disclosure in Intimate Relationships

OpenAIRE

Nu Tang; Lisamarie Bensman; Elaine Hatfield

2013-01-01

Sexual self-disclosure is one of the most intimate forms of self-disclosure. Yet, there is surprisingly little research on this topic compared to the voluminous research that exists on self-disclosure (in general). This is particularly surprising since sexual self-disclosure has been found to be correlated with sexual and marital satisfaction (Byers & Demmons, 2010). Conversations about sex have also been found to be critical in preventing HIV and other sexually transmitted infections, expres...

Non-heterosexual disclosure at the workplace

DEFF Research Database (Denmark)

Voergård-Olesen, Rikke Karen; Eskerod, Pernille

2013-01-01

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

Intellectual capital disclosure and dividend policy

DEFF Research Database (Denmark)

Nielsen, Christian; Farooq, Omar

2015-01-01

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

KEPEMILIKAN MANAJERIAL DAN LEVERAGE SEBAGAI PREDIKTOR PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

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Putu Agus Dwipayadnya

2016-02-01

Full Text Available Managerial Ownership and Leverage as Profitability Predictor and Corporate Social Responsibility Disclosure. This study aimed to determine the effect of managerial ownership composition and leverage on profitability and disclosure of CSR. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. Sampling was conducted research with purposive sampling method so that the sample of this study as many as 24 companies. The research data is secondary data obtained from the website of the Indonesia Stock Exchange and the Indonesian Capital Market Directory from 2009 until 2013. Testing research hypotheses using path analysis technique (path analysis. The results showed that: (1 managerial ownership and leverage impact positivelly on profitability. (2 managerial ownership effect negativelly on leverage. (3 managerial ownership and leverage do not affect the disclosure of CSR. (4 profitability impact positively on the disclosure of CSR. (5 profitability is able to mediate the relationship managerial ownership and leverage on CSR disclosure.   Keywords: Managerial Ownership, Leverage, Profitability and Corporate Social Responsibility Disclosure

Temporary sharing prompts unrestrained disclosures that leave lasting negative impressions.

Science.gov (United States)

Hofstetter, Reto; Rüppell, Roland; John, Leslie K

2017-11-07

With the advent of social media, the impressions people make on others are based increasingly on their digital disclosures. However, digital disclosures can come back to haunt, making it challenging for people to manage the impressions they make. In field and online experiments in which participants take, share, and evaluate self-photographs ("selfies"), we show that, paradoxically, these challenges can be exacerbated by temporary-sharing media-technologies that prevent content from being stored permanently. Relative to permanent sharing, temporary sharing affects both whether and what people reveal. Specifically, temporary sharing increases compliance with the request to take a selfie (study 1) and induces greater disclosure risks (i.e., people exhibit greater disinhibition in their selfies, studies 1 and 2). This increased disclosure is driven by reduced privacy concerns (study 2). However, observers' impressions of sharers are insensitive to permanence (i.e., whether the selfie was shared temporarily versus permanently) and are instead driven by the disinhibition exhibited in the selfie (studies 4-7). As a result, induced by the promise of temporary sharing, sharers of uninhibited selfies come across as having worse judgment than those who share relatively discreet selfies (studies 1, 2, and 4-7)-an attributional pattern that is unanticipated by sharers (study 3), that persists days after the selfie has disappeared (study 5), is robust to personal experience with temporary sharing (studies 6A and 6B), and holds even among friends (studies 7A and 7B). Temporary sharing may bring back forgetting, but not without introducing new (self-presentational) challenges. Copyright © 2017 the Author(s). Published by PNAS.

The Impact of Corporate Social Responsibility on the Investment Attractiveness of the Russian Companies

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Natalia Removna Kelchevskaya

2017-03-01

Full Text Available Investigation of the impact of corporate social responsibility (CSR and environmental responsibility on the economic performance over the past decades has shown that the implementation of CSR is one of the key drivers of value creation. Disclosure of social policy is one of the key CSR areas, it reduces information asymmetry and also contributes to the company’s reputation, decreasing uncertainty and risk in the assessment of the internal environment. This study shows that the disclosure of CSR information is able to increase the investment attractiveness of companies, and reduce the cost of equity. In the last decade, Russian industry has accumulated considerable positive experience in the implementing and positioning of corporate social responsibility (CSR technologies, which has yet to be assessed. In this paper, we used the sample of social reports of 18 Russian companies in the period from 2004 to 2014. The authors provided content-analysis of information disclosure dimensions including staff training, social policy, charity and environmental responsibility. In contrast to other studies, the results show a comparatively moderate impact of disclosure on the cost of equity capital. Also, we found that different dimensions of the disclosure have an ambiguous impact on the investment attractiveness of companies. Our results allow formulating practical recommendations for the management of metallurgical, oil and gas Russian companies to increase their investment attractiveness, in particular, a prudent choice of CSR information for disclosure. The study is unique for the Russian practice of evaluating the effectiveness of CSR, as it is based on a sample of the largest industrial enterprises

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

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Marwa Hassaan

2016-01-01

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

40 CFR 1601.25 - Disclosure of requested records.

Science.gov (United States)

2010-07-01

... following records are exempt from the disclosure requirements: (1) Records specifically authorized under... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Disclosure of requested records. 1601...

The Failure of Mandated Disclosures, part 3

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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.

Social network analysis shows direct evidence for social transmission of tool use in wild chimpanzees.

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Catherine Hobaiter

2014-09-01

Full Text Available Social network analysis methods have made it possible to test whether novel behaviors in animals spread through individual or social learning. To date, however, social network analysis of wild populations has been limited to static models that cannot precisely reflect the dynamics of learning, for instance, the impact of multiple observations across time. Here, we present a novel dynamic version of network analysis that is capable of capturing temporal aspects of acquisition--that is, how successive observations by an individual influence its acquisition of the novel behavior. We apply this model to studying the spread of two novel tool-use variants, "moss-sponging" and "leaf-sponge re-use," in the Sonso chimpanzee community of Budongo Forest, Uganda. Chimpanzees are widely considered the most "cultural" of all animal species, with 39 behaviors suspected as socially acquired, most of them in the domain of tool-use. The cultural hypothesis is supported by experimental data from captive chimpanzees and a range of observational data. However, for wild groups, there is still no direct experimental evidence for social learning, nor has there been any direct observation of social diffusion of behavioral innovations. Here, we tested both a static and a dynamic network model and found strong evidence that diffusion patterns of moss-sponging, but not leaf-sponge re-use, were significantly better explained by social than individual learning. The most conservative estimate of social transmission accounted for 85% of observed events, with an estimated 15-fold increase in learning rate for each time a novice observed an informed individual moss-sponging. We conclude that group-specific behavioral variants in wild chimpanzees can be socially learned, adding to the evidence that this prerequisite for culture originated in a common ancestor of great apes and humans, long before the advent of modern humans.

Social network analysis shows direct evidence for social transmission of tool use in wild chimpanzees.

Science.gov (United States)

Hobaiter, Catherine; Poisot, Timothée; Zuberbühler, Klaus; Hoppitt, William; Gruber, Thibaud

2014-09-01

Social network analysis methods have made it possible to test whether novel behaviors in animals spread through individual or social learning. To date, however, social network analysis of wild populations has been limited to static models that cannot precisely reflect the dynamics of learning, for instance, the impact of multiple observations across time. Here, we present a novel dynamic version of network analysis that is capable of capturing temporal aspects of acquisition--that is, how successive observations by an individual influence its acquisition of the novel behavior. We apply this model to studying the spread of two novel tool-use variants, "moss-sponging" and "leaf-sponge re-use," in the Sonso chimpanzee community of Budongo Forest, Uganda. Chimpanzees are widely considered the most "cultural" of all animal species, with 39 behaviors suspected as socially acquired, most of them in the domain of tool-use. The cultural hypothesis is supported by experimental data from captive chimpanzees and a range of observational data. However, for wild groups, there is still no direct experimental evidence for social learning, nor has there been any direct observation of social diffusion of behavioral innovations. Here, we tested both a static and a dynamic network model and found strong evidence that diffusion patterns of moss-sponging, but not leaf-sponge re-use, were significantly better explained by social than individual learning. The most conservative estimate of social transmission accounted for 85% of observed events, with an estimated 15-fold increase in learning rate for each time a novice observed an informed individual moss-sponging. We conclude that group-specific behavioral variants in wild chimpanzees can be socially learned, adding to the evidence that this prerequisite for culture originated in a common ancestor of great apes and humans, long before the advent of modern humans.

Family relationships and sexual orientation disclosure to family by gay and bisexual men in Jamaica

Science.gov (United States)

White, Yohann; Sandfort, Theo; Morgan, Kai; Carpenter, Karen; Pierre, Russell

2016-01-01

Gay and bisexual men in Jamaica encounter stigma and discrimination due to criminalization of and negative attitudes towards same-sex sexuality. Disclosure of sexual orientation may be self-affirming, but could increase exposure to negative responses and stressors. Outcomes of an online survey among 110 gay and bisexual Jamaican men ages 18 to 56 years suggest that disclosure to family is affected by level of economic independence. Furthermore, negative familial responses to sexual identity significantly predicted depression. Social and structural interventions, and efforts to strengthen positive family relationships, are needed to foster an environment that enables well-being among sexual minorities in Jamaica. PMID:28243342

Posttraumatic growth within the first three months after accidental injury in China: the role of self-disclosure, cognitive processing, and psychosocial resources.

Science.gov (United States)

Dong, Chaoqun; Gong, Shumei; Jiang, Liping; Deng, Guanghui; Liu, Xiaohong

2015-01-01

The primary goals of this study, were to identify the posttraumatic growth (PTG) level of accidentally injured Chinese patients shortly after an accident occurred and to determine whether cognitive processing, self-disclosure, and psychosocial resources predicted PTG. A total of 232 patients were recruited from two public hospitals in Shanghai within the first three months of an accidental injury. Patients completed self-report questionnaires to assess severity of injury, cognitive processing, self-disclosure, psychosocial resources, and PTG. Patients reported a mid-low level of PTG (M = 50.38, SD = 18.12) in the short length of time post-injury. Hierarchical regression analysis indicated that subjective accident severity, deliberate rumination, perceived social support, and attitude towards disclosure were strong predictors of PTG. A moderating role of self-disclosure between intrusive rumination and PTG was identified. These findings support an interaction effect of rumination and self-disclosure on PTG and have implications for early intervention of accidentally injured patients.

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

Science.gov (United States)

Lemay, Edward P; Melville, Michael C

2014-01-01

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

Avaliações de Programas Públicos Realizadas pelo TCU na Área de Saúde = Determinants of the Conformity Level of Evidences Related to the Disclosure CPC 27 in Companies of the New BM&FBOVESPA Market

Directory of Open Access Journals (Sweden)

Célio da Costa Barros

2015-04-01

Full Text Available A Saúde é um direito fundamental do ser humano, garantido constitucionalmente pelo Estado, mediante a implementação de políticas públicas para o setor, visando a promover o bem-estar físico, mental e social da coletividade. A pesquisa buscou analisar as avaliações de programas realizadas pelo Tribunal de Contas da União (TCU, única Entidade de Fiscalização Superior (EFS no Brasil, no período de 2000-2012, revelando os critérios no manuseio dos dados, bem como os padrões utilizados pelo órgão de controle externo. A pesquisa é exploratória, com abordagem qualitativa-quantitativa e estudo de caso. Os resultados revelam a realização de dezessete avaliações que contaram com 121 auditores, 65,29% do gênero masculino, e o emprego de dezessete tipos de técnicas de diagnóstico, predominando a entrevista e a pesquisa postal/eletrônica. Conclui-se que as avaliações de programas realizadas pelo TCU converteram-se em subsídios para o aperfeiçoamento dos rumos da gestão pública na área da saúde, uma vez que delas resultaram 305 recomendações. O TCU demonstrou a capacidade de concretizar até quatro avaliações anuais nessa área, e os monitoramentos, realizados em número de dez, foram considerados tímidos e impontuais, cobrando da Administração Pública Federal Brasileira recomendações realizadas até 2007. This article aims at identifying the factors that explain the level of disclosure concerning the CPC 27 - Fixed Assets, for companies listed on the New Market segment of Corporate Governance of BM&FBovespa. The probable determinants are considered the size variations, the total assets, debt and return on assets. The study is characterized as descriptive, carried out through documentary analysis and quantitative approach. The population is made of 109 companies in 2011, covering a sample of 106 companies. For data collection a checklist which consists of 17 items based in IAS 27 were designed. The analysis

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

Science.gov (United States)

Root, Jennifer L.; Godderis, Rebecca

2016-01-01

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

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

Science.gov (United States)

Rossman, Kinton; Salamanca, Paul; Macapagal, Kathryn

2018-01-01

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

Disclosure of psychosocial stressors affecting diabetes care among uninsured young adults with Type 1 diabetes.

Science.gov (United States)

Pyatak, E A; Sequeira, P; Peters, A L; Montoya, L; Weigensberg, M J

2013-09-01

To determine the disclosure rates of psychosocial issues affecting routine diabetes care. A total of 20 young adults were interviewed regarding the impact of psychosocial stressors on their diabetes care. The interviewer, endocrinologist and case manager reported the prevalence rates of psychosocial stressors. Disclosure rates were compared to determine the prevalence of psychosocial issues and the different patterns of disclosure. Participants reported a high number of psychosocial stressors, which were associated with poorer glycaemic control (r = 0.60, P = 0.005). Approximately half of all disclosed stressors (50.9%) were identified in routine care; other stressors were identified only through intensive case management and/or in-depth interviews. Identifying psychosocial stressors in routine care, and providing referrals to psychological or social services, is a significant unmet need and may improve glycaemic control among certain populations with diabetes. Systematic mechanisms of capturing this information, such as by screening surveys, should be considered. © 2013 The Authors. Diabetic Medicine © 2013 Diabetes UK.

Disclosure of Adverse Events in Pediatrics.

Science.gov (United States)

2016-12-01

Despite increasing attention to issues of patient safety, preventable adverse events (AEs) continue to occur, causing direct and consequential injuries to patients, families, and health care providers. Pediatricians generally agree that there is an ethical obligation to inform patients and families about preventable AEs and medical errors. Nonetheless, barriers, such as fear of liability, interfere with disclosure regarding preventable AEs. Changes to the legal system, improved communications skills, and carefully developed disclosure policies and programs can improve the quality and frequency of appropriate AE disclosure communications. Copyright © 2016 by the American Academy of Pediatrics.

48 CFR 9903.202 - Disclosure requirements.

Science.gov (United States)

2010-10-01

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

Neural evidence of motivational conflict between social values.

Science.gov (United States)

Leszkowicz, Emilia; Linden, David E J; Maio, Gregory R; Ihssen, Niklas

2017-10-01

Motivational interdependence is an organizing principle in Schwartz's circumplex model of social values, which has received abundant cross-cultural support. We used fMRI to test whether motivational relations between social values predict different brain responses in a situation of choice between values. We hypothesized that differences in brain responses would become evident when the more important value had to be selected in pairs of congruent (e.g., wealth and success) as opposed to incongruent (e.g., curiosity and stability) values as they are described in Schwartz's model, because the former serve mutually facilitating motives, whereas the latter serve mutually inhibiting motives. Consistent with the model, choosing between congruent values led to longer response times and more activation in conflict-related brain regions (e.g., the supplementary motor area, dorsolateral prefrontal cortex) than selecting between incongruent values. These results provide novel neural evidence supporting the circumplex model's predictions about motivational interdependence between social values. In particular, our results show that the neural networks underlying social values are organized in a way that allows activation patterns related to motivational similarity between congruent values to be dissociated from those related to incongruent values.

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

Science.gov (United States)

Martinez, Larry R; Hebl, Michelle R

2016-04-01

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

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.