Academic literature on the topic 'Total disclosure'
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Journal articles on the topic "Total disclosure"
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Malone, David, Clarence Fries, and Thomas Jones. "An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry." Journal of Accounting, Auditing & Finance 8, no. 3 (July 1993): 249–73. http://dx.doi.org/10.1177/0148558x9300800306.
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The principal research question addressed by the study was: Are there identifiable and measurable factors that are associated with the extent to which firms in the oil and gas industry disclose financial information? Extent of financial disclosure was measured by using a weighted index of disclosure items. The 10-K and annual reports of 125 oil and gas firms were examined in order to identify various financial disclosures provided by each firm. This set of disclosures was weighted by oil and gas financial analysts according to the importance of each disclosure in an investment decision. The items of information provided by an individual firm were then applied to the index. The dependent variable, extent of financial disclosure, was the ratio of a firm's total disclosure score to the firm's total possible disclosure. A stepwise regression model was used to determine which variables were “best” in explaining extent of financial disclosure. Of the ten independent variables entered, four were retained in the final model at the .20 level of significance: exchange listing status, audit firm size, ratio of debt to total equity, and number of shareholders. The final model was examined for the significance of parameter estimates. Three variables—listing status, ratio of debt to total equity, and number of shareholders—were determined to be statistically significant.
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Heng, Joseph, and Blase N. Polite. "Improving financial disclosures in oncology." Journal of Clinical Oncology 39, no. 15_suppl (May 20, 2021): e18642-e18642. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.e18642.
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e18642 Background: The Physician Payments Sunshine Act, as part of the Affordable Care Act, was enacted in 2010 to improve transparency of payments from drug and medical device manufacturers to physicians, which are easily accessible in a public database (OpenPayments CMS). However, in a review conducted of clinical drug trials in oncology, one-third of oncologist authors did not disclose their industry payments. Failure to disclose financial conflicts of interest can lead to a loss of public trust and in some cases may lead to legal liability. The American Society for Clinical Oncology and our institutional polices require all faculty to fully report financial conflicts of interest (COI). This pilot project aims to evaluate the accuracy of financial COI disclosures among our oncologists at the University of Chicago, and improve subsequent disclosures. Methods: This project was approved through the institutional quality improvement process. In May 2020, we crossmatched COI disclosures on journal publications for 37 practicing clinical hematologists/oncologists in our institution with 2017 and 2018 records on OpenPayments. We then conducted a department-wide Grand Rounds to review omissions, and to remind faculty of ASCO and University COI policies. In addition, we privately contacted individual oncologists to review any COI omissions. We reminded faculty that at the end of 2020 we would again review the accuracy of their disclosures. Results: We examined a total of 37 practicing hematologists/oncologists’ disclosure forms. At initial review, 6/37 (16.2%) of oncologists had incomplete or missing disclosures. A total of $569,182.95 in payments was not disclosed in 2018. 2 of these 6 oncologists did not disclose relevant payments from pharmaceutical companies whose drugs were referred to in publications. Several disclosure errors appeared to be inadvertent omissions as they were disclosed in other publications. Reasons given for disclosure omissions were: “oversight”, “did not believe to be relevant to publication”, “confusion over journal COI policies”, “unnecessary due to low payment amount”, "too many journals to update disclosures in". At the final review, only 2 of the 6 oncologists with disclosure omissions had updated disclosures at the end of the year despite education provided at multiple grand rounds and private communications. Conclusions: This pilot project demonstrated that education sessions and individual feedback improved adherence to COI disclosure policies, but not fully. Additional feedback and enforcement mechanisms may be required for full compliance. In addition, a centralized disclosure form (such as ASCO’s disclosure form) that journals can easily access may improve disclosure adherence.
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Nagarajan, Karikalan, Malaisamy Muniyandi, Senthil Sellappan, Srimathi Karunanidhi, Keerthana Senthilkumar, Bharathidasan Palani, Lavanya Jeyabal, and Rajendran Krishnan. "A study on tuberculosis disease disclosure patterns and its associated factors: Findings from a prospective observational study in Chennai." PLOS ONE 18, no. 1 (January 26, 2023): e0280812. http://dx.doi.org/10.1371/journal.pone.0280812.
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Background Disclosure of tuberculosis (TB) status by patients is a critical step in their treatment cascade of care. There is a lack of systematic assessment of TB disclosure patterns and its positive outcomes which happens dynamically over the disease period of individual patients with their family and wider social network relations. Methods This prospective observational study was conducted in Chennai Corporation treatment units during 2019–2021. TB patients were recruited and followed-up from treatment initiation to completion. Information on disease disclosures made to different social members at different time points, and outcomes were collected and compared. Bivariate and multi variate analysis were used to identify the patients and contact characteristics predictive of TB disclosure status. Results A total of 466 TB patients were followed-up, who listed a total of 4039 family, extra familial and social network contacts of them. Maximum disclosures were made with family members (93%) and half of the relatives, occupational contacts and friendship contacts (44–58%) were disclosed within 15 days of treatment initiation. Incremental disclosures made during the 150–180 days of treatment were highest among neighbourhood contacts (12%), and was significantly different between treatment initiation and completion period. Middle aged TB patients (31 years and 46–55 years) were found less likely to disclose (AOR 0.56 and 0.46 respectively; p<0.05) and illiterates were found more likely to disclose their TB status (AOR 3.91; p<0.05). Post the disclosure, family contacts have mostly provided resource support (44.90%) and two third of all disclosed contacts have provided emotional support for TB patients (>71%). Conclusion Findings explain that family level disclosures were predominant and disclosures made to extra familial network contacts significantly increased during the latter part of treatment. Emotional support was predominantly received by TB patients from all their contacts post disclosure. Findings could inform in developing interventions to facilitate disclosure of disease status in a beneficial way for TB patients.
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Argento, Daniela, Giuseppe Grossi, Kamilla Persson, and Theres Vingren. "Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises." Meditari Accountancy Research 27, no. 4 (August 5, 2019): 505–33. http://dx.doi.org/10.1108/medar-07-2018-0362.
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Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.
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Glaeser, Stephen A., and Wayne R. Landsman. "Deterrent Disclosure." Accounting Review 96, no. 5 (February 4, 2021): 291–315. http://dx.doi.org/10.2308/tar-2019-1050.
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ABSTRACT We examine how product market competition affects the disclosure of innovation. Theory posits that product market competition can cause firms to increase their disclosure of innovation to deter product market competitors. Consistent with this reasoning, we find that patent applicants in more competitive industries voluntarily accelerate their patent disclosures, which are credibly disclosed via the United States Patent and Trademark Office. Our inferences are robust to using changes in industry-level import tariffs as sources of plausibly exogenous variation in product market competition in difference-in-differences designs. Consistent with patent disclosure deterring product market competitors, we find that timelier patent disclosures are more strongly associated with declines in the similarity of competitors' products than are less timely patent disclosures. In total, our results suggest that product market competition increases patent disclosure timeliness, which is consistent with firms using the disclosure of innovation to deter product market competition. JEL Classifications: D23; G38; O30; O31; O33; O34; O38.
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Morris, Richard D., and Per Christen Tronnes. "The determinants of voluntary strategy disclosure: an international comparison." Accounting Research Journal 31, no. 3 (September 3, 2018): 423–41. http://dx.doi.org/10.1108/arj-10-2015-0126.
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Purpose The purpose of this paper is to examine the roles of country-level characteristics versus firm-level characteristics in explaining variations in firms’ voluntary strategy disclosures. Design/methodology/approach Strategy disclosure in annual reports is measured using an index of 40 items derived from the strategy literature. The sample is 204 large companies from 12 Asian and European countries in 2005. The disclosure index is subdivided into four underlying latent constructs using principal components analysis. The authors then use OLS regression to test whether total disclosure score, and the latent constructs are associated with country-level characteristics and firm-level characteristics. Findings The authors find that total strategy disclosures are more prevalent in stakeholder-oriented countries, in countries with greater levels of financial transparency, but are less prevalent in countries with a culture of secrecy, and strategy disclosures are more likely to occur in companies with greater economic incentives to disclose, with a Big 4 auditor or which are listed in New York. These findings also occur but not as consistently with the four latent constructs. Research limitations/implications The sample used in this paper comprises large public companies, so the findings may not be generalisable to all companies. Nevertheless, the findings demonstrate that both country- and firm-level variables matter in explaining voluntary strategy disclosure. Practical implications The IASB released an IFRS Practice Statement in 2010, which recommends, but does not require, disclosure of information about corporate strategy in Management Commentary statements. The findings of this paper may help inform the issue of whether regulators should make strategy disclosures mandatory. Originality/value The paper contains the first detailed examination of the roles of country-level characteristics versus firm-level characteristics in explaining variations in corporate voluntary strategy disclosures.
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Louie, Judy, Kamran Ahmed, and Xu-Dong Ji. "Voluntary disclosures practices of family firms in Australia." Accounting Research Journal 32, no. 2 (July 1, 2019): 273–94. http://dx.doi.org/10.1108/arj-04-2016-0042.
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Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia. Design/methodology/approach Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for family and non-family firms. A total of 60 family firms and 60 non-family firms in Australia are randomly chosen from 2001 to 2006 for examining their disclosure practices. Findings The research findings show that family firms disclose information voluntarily to signal to the market regarding their growth potentials and abide by government regulations to improve their reputation. Despite the fact that compliance with the Principles of Good Corporate Governance and Best Practice Recommendations was not compulsory, this paper finds that the recommendation encouraged family and non-family firms to disclose more corporate governance information. Practical implications The findings from this research will help investors and regulators make more strategic decisions on investments and regulations respectively in family firms. Originality/value There has been limited empirical evidence on the disclosure practices and their determinants of family firms in Australia. The study will thus significantly contribute to the current knowledge in this regard.
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Rahaman, Mohammad Mizenur, and Mst Khadiza Aktar. "Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh." International Journal of Corporate Finance and Accounting 8, no. 1 (January 2021): 27–46. http://dx.doi.org/10.4018/ijcfa.2021010103.
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The disclosure of environmental management accounting (EMA) practices determine the eco-friendly business activities and helps to measure costs and benefits of environmental preservation of any organizations. The study aims to identify the disclosures status of EMA practices in the in PCBs in Bangladesh. The study also aims to examine the factors (total assets, total investment, profit after tax, ROA, ROE, and EPS) influencing disclosure of the adoption of environmental management accounting in listed PCBs in Bangladesh. This study applied quantitative research method to collect and analyze data. EMA disclosure data is collected from the annual reports of the banks and panel data is used to data analysis of the factors. The collected data is analyzed using descriptive statistics, inferential statistics, correlation, and multiple linear regression analysis. Six hypotheses are developed and tested at 5% significance level. The study concludes that the private banks disclose 71.15% information of EMA practices.
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Molate, Mosie Constance, Marna de Klerk, and Petri Ferreira. "Corporate social responsibility disclosures by South African mining companies: The Marikana massacre." Corporate Ownership and Control 11, no. 4 (2014): 311–21. http://dx.doi.org/10.22495/cocv11i4c3p2.
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Following the strike at Lonmin Plc. which led to the death of 34 miners and the wounding of 78 others on 16 August 2012, we evaluate whether the extent of corporate social responsibility (CSR) disclosures by South African mining companies, in total and per disclosure category, was affected by this event. Content analysis is used to measure the extent of CSR disclosures before and after the Marikana massacre in the integrated annual and stand-alone CSR reports of companies. CSR disclosure was not affected by the Marikana massacre. Our results suggest that the extent of CSR disclosure may be influenced by other factors than only the need by companies to gain or repair legitimacy in response to a legitimacy-threatening event. The only variable in our analysis that had a positive and significant association with CSR disclosure, in total and for each of the different CSR disclosure categories, is whether a company is a member of the Social Responsibility Index (SRI) or not. We use the Marikana massacre, which, following many prior research using legitimacy theory, should have an effect on disclosure, to consider whether legitimacy theory in isolation can be used to evaluate why companies make certain choices regarding the extent of their CSR disclosures.
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Donoughe, J. Scott, Kiya Shazadeh Safavi, Aryan Rezvani, Nicholas Healy, Daniel C. Jupiter, Vinod K. Panchbhavi, and Cory C. Janney. "Industry Payments to Foot and Ankle Surgeons and Their Effect on Total Ankle Arthroplasty Outcomes." Foot & Ankle Orthopaedics 6, no. 3 (July 1, 2021): 247301142110345. http://dx.doi.org/10.1177/24730114211034519.
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Background: The Centers for Medicare & Medicaid Services (CMS) Open Payments public database provides a means for increased transparency of physicians’ financial relationships with industry. Total ankle arthroplasty is a procedure with long-term clinical implications and variable outcomes. We compared physician-reported conflict-of-interest (COI) disclosures in the journal Foot & Ankle International ( FAI) to CMS database information to evaluate for discrepancies. Methods: Articles published in FAI reporting clinical outcomes of total ankle arthroplasty from 2015 and 2019 were reviewed. Payment information in the CMS database was cross-referenced with disclosure statements and International Committee of Medical Journal Editors (ICMJE) forms associated with the manuscript. Statistical analysis was performed to determine if industry payments were appropriately disclosed or influenced outcomes. Results: We reviewed 173 articles pertaining to ankle arthroplasty, with 27 meeting inclusion criteria. Of 120 total authors with 98 unique authors, 114 (95%) disclosed appropriately in disclosure statements. Twenty-two studies (82%) had appropriate declarations for the entire manuscript. For the 27 senior authors, only 2 discrepancies between manuscript disclosure and the Open Payments public database were noted, showing 13 total disclosures in the Open Payments public database vs 11 disclosed in the manuscript. There was no relationship between industry payments and the outcome of the manuscript ( P = .725). Conclusion: The majority of author disclosure statements accurately reflected the Open Payments public data. Additionally, payments were not significantly associated with positive outcomes reported for the specific implant. Overall, authors publishing on ankle arthroplasty in FAI are disclosing appropriately. Level of Evidence: Level IV, systematic review; survey study; literature review.
Dissertations / Theses on the topic "Total disclosure"
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Zreik, Ousayna. "Three essays on risk disclosure." Thesis, Rennes 1, 2016. http://www.theses.fr/2016REN1G004/document.
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Dans cette thèse, nous avons examiné l'impact de la communication des informations de risque dans les rapports annuels sur la liquidité, la réputation, et les risques spécifiques, systématiques et totaux. Nous avons développé une nouvelle méthodologie pour mesurer la communication sur les risques en utilisant six listes de mots (les mots incertains, d’opportunité, négatifs, de forme faible, des règlements juridiques et gouvernementaux, de l'environnement et de responsabilité sociale). En outre, nous avons utilisé plusieurs modèles empiriques (effets fixes, effet aléatoire, MCO, logistique groupée, effets fixes conditionnels logistiques, effets aléatoires logistiques, et le modèle linéaire mixte). L'analyse révèle plusieurs résultats importants. Premièrement, nous avons constaté que la communication des risques conduit à une baisse de liquidité, à une meilleure réputation, à une baisse des risques spécifiques, et à une augmentation des risques systématiques. Les résultats montrent également que la communication des risques n’influence pas la réputation des entreprises à haut risque. D’ailleurs, au cours de la dernière crise financière, la communication des risques a augmenté les risques spécifiques et totaux. Finalement, la communication des risques augmente les risques totaux et les risques systématiques pour les entreprises à haut risque, tandis qu'elle diminue les risques pour les entreprises à faible risqueThis Ph.D. dissertation explores the effect of the communication of risk on several factors in the French market. To measure communication about risk, we used content analysis. We developed a new method of measurement by using several word lists to capture different types of ambiguity and risk reporting (67 environmental and social responsibility words, 889 legal and government-regulation words, 2184 negative words, 306 uncertain words, 25 opportunity words, and 32 weak words). This thesis is organized into three chapters. The first chapter is devoted to studying the effect of risk communication on firm liquidity. The results show that an intense tone of risk and uncertain information in annual reports negatively affect liquidity. In the second chapter, we examine the effect of risk communication on companies’ reputations. We detect that risk reporting positively affects reputation. This result is robust for alternative empirical models (pooled OLS, fixed effects, and random effects) as well as for alternative measurements of reputation. In addition, we explore the risk-reporting behaviors of very high- and low-risk companies. We find that risk-disclosure behavior is sensitive to a company’s level of risk. The third chapter is dedicated to analyzing the effect of risk communication on company risks (unsystematic, systematic, and total risk). We find that risk communication is associated positively with systematic risk, and negatively with unsystematic risk. In contrast, during the financial crisis of 2008, we find a negative association between risk communication on the one hand and unsystematic and total risk on the other hand. Moreover, we observe that high-risk firms will not reduce their risks through more communication about risk
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CIPOLLA, CARMELO. "Dalla segretezza all'accessibilità totale: la nuova disciplina della trasparenza amministrativa." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2017. http://hdl.handle.net/10281/146735.
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Il presente lavoro si pone l’obiettivo di analizzare il fondamento teorico, l’evoluzione e l’attuale portata del principio di trasparenza amministrativa, nonché il ruolo che esso assume nel moderno sistema di prevenzione della corruzione e dell’illegalità nella P.A..
L’analisi della nozione di “trasparenza amministrativa” (e delle diverse forme in cui si realizza), la chiarificazione storico-culturale del concetto, nonché l’approfondimento dell’evoluzione del rapporto tra Autorità e Cittadino, anche alla luce del crescente sviluppo tecnologico e informatico, mostrano come la tematica sia in continuo mutamento.
È da registrare il passaggio dal regime del segreto al diritto di accesso procedimentale, dall’estensione degli obblighi di pubblicazione (anche on line) all’introduzione dell’istituto dell’accesso civico, fino alla total disclosure del maggior numero di informazioni inerenti alla struttura e al funzionamento delle PP.AA. realizzata con le recenti riforme.
Sul tema, con rilevanti implicazioni sul piano costituzionale, ha influito una serie di disposizioni generali e specifiche, di diversa provenienza (locale, regionale, nazionale, europea e sovranazionale), succedutesi nel tempo e in modo frammentario: tanto ha causato un disomogeneo livello di applicazione della disciplina in materia, nonché diversi tentativi di elusione o ritardi nell’adeguamento alla stessa.
È emerso, sotto altro profilo, lo stretto legame tra trasparenza e corruzione.
La trasparenza ha infatti visto unire ai profili, inizialmente prevalenti, della tutela del cittadino contro atti e comportamenti delle PP.AA. lesivi delle proprie situazioni giuridiche soggettive, gli aspetti della garanzia dell’imparzialità del risultato dell’azione amministrativa. Intesa oggi come conoscenza diffusa di dati e documenti “pubblici”, essa appare anche un efficace strumento in materia di lotta alla corruzione e di prevenzione della cd. maladministration.
Al di là delle difficoltà definitorie del fenomeno corruttivo, certamente dovute alle molteplici sensibilità storiche, sociali e culturali, nonché al carattere multilivello e multidisciplinare dello stesso, si registrano incertezze anche quanto ad estensione, indici sintomatici e tecniche di misurazione.
L’analisi mostra come, nel nostro ordinamento, dopo un primo periodo in cui si è preferito dare risposte di tipo repressivo/penalistico, si sia progressivamente affermata una nozione di corruzione più ampia di quella penalistica, unitamente alla consapevolezza dell’effetto altamente diffusivo della corruzione sull’intero sistema Paese, difficile da quantificare con esattezza ma di certo ingente.
Tanto ha spinto gli addetti ai lavori, anche grazie alle indicazioni provenienti da organismi europei ed internazionali, a prediligere un approccio di tipo integrato che alterna agli strumenti penalistici misure e rimedi di tipo preventivo.
Evidente è allora il ruolo della trasparenza quale strumento chiave nella prevenzione della corruzione, specialmente a seguito dell’entrata in vigore della L. n. 190/2012 (cd. “Legge Severino”) e del D. Lgs. n. 33/2013 (cd. “T.U. Trasparenza”), come modificato dal D. Lgs. n. 97/2016, che attribuiscono al cittadino il ruolo di supervisore/controllore sociale dell’agire del potere pubblico.
L’efficacia e l’effettività delle riforme suddette andrà necessariamente misurata nel medio periodo, soprattutto tenendo conto della capacità, da parte degli stessi operatori della P.A., di comprendere appieno i nuovi principi ispiratori della riforma, dandovi applicazione secondo criteri di semplificazione e revisione dello stesso linguaggio, così da favorire una piena conoscenza dell’azione amministrativa.This essay aims to analyze theoretical basis, scope and evolution of the principle of transparency in public administration, as well as the role it undertakes in the prevention of corruption and illegality within the public authority. By examining the notion of transparency in public administration (in all its different aspects), putting it in its historical context and by investigating the evolution of the relationship between Citizen and Authority, this essay shows how the topic is subject to continuous progression in the light of an increasing technological development. Recent reforms have sparred significant advancements: the regime of confidentiality has been replaced by the right of access to procedures; the extension of the obligation to publish (even online) has now given ground to civic access and the complete disclosure of a big quantity of information, about both the structure and the functioning of the public administration. A long history of general and specific regulations – coming from local, regional, national, European and International entities – lays behind the legislation development. The fragmentary law-making process has generated an irregular level of enforcement in this field, as well as many attempts to avoid or delay the implementation of this discipline. Transparency and corruption are strictly connected, the essay demonstrates. The first implies the safeguard of the citizen against specific abuses by the public administration and the guarantee of a fair outcome by the administrative apparatus. Transparency, intended as diffuse knowledge of “public” documents and data, appears to be an effective tool to fight corruption and prevent illicit behaviors within the governing bodies. Besides the know difficulties to settle for a common definition of corruption, caused by different historical, social and cultural idiosyncrasies and to its multi-layered nature, uncertainties also surround the definition of its extension, as well as its symptomatic displays and measuring techniques. After an initial period, in which our juridical system preferred to give repressive answers to the phenomenon, a wider notion of corruption has progressively gained importance, linked to the awareness of its high penetration within the country’s apparatus. A penetration that has been hard to quantify but has been massive indeed. This has pushed insiders to prefer a more integrated approach to the matter, able to alternate punishment and prevention. Suggestions coming from European and international bodies have been fundamental in this process. The role of transparency as tool to prevent corruption is unmistakable, especially after L. n. 190/2012 (“Legge Severino”) and D. Lgs. n. 33/2013 (“T.U. Trasparenza”), amended by D. Lgs. n. 97/2016, entered into force. This set of laws give citizens a supervising role over the acts of the public administration. The effectiveness of the above-mentioned reforms will have to be judged in the medium term. The ability of the public servants to fully understand the new guidelines and the core principles behind the reform will be crucial, especially since they will be prompted to simplify and adjust the bureaucratic language with the aim of helping the citizen to have a better understatement of the public administration.
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DE, LA PAZ GIAN CARLO, and SVEN STECK. "IFRS 7: Disclosure of Financial Instruments Do European banks comply with the new standard in terms of credit risk and risk management?" Thesis, Karlstads universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7944.
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With the increasing complexity of banking operations, the demand for extensive disclosure has advanced over the years. In 2007, the International Accounting Standards Board (IASB) has consolidated and expanded disclosure requirements related to financial instruments in IFRS7. Arguably, the adoption of IFRS7 in Europe was met with substantial differences in implementation among countries. Moreover, IFRS7 was launched a few months before the global financial crisis hit Europe. This study examines the level of disclosure according to IFRS7 of 12 banks spread across Europe using their annual accounts from 2007-2010. The banks were chosen on the basis of their market capitalization by the end of 2007. A disclosure index based on IFRS7 was created for this study to evaluate the level of disclosure of the banks. After examining the disclosure level, this paper analyzes if there is a correlation between compliance on disclosure index and bank performance as measured by the Total Shareholder Return. This study aims to find out if a high compliance significantly affects performance in terms of TSR and if it helped banks weather the global financial crisis. The background part provides a broad perspective on disclosure, financial reporting, accounting standards, and IFRS7. It also provides a situation on bank run, and on the recent financial crisis. With the use of secondary data from published accounts of banks, the empirical study presents the disclosure level of banks and TSR performance. The findings suggest that most banks have a selective compliance and moderate fulfillmenton disclosure obligations. Inadequacy is particularly seen in areas where additional disclosure is required by using the implementation guidance of IFRS7. The correlation between compliance and performance is seen to be very minimal which suggests that a high disclosure during a financial crisis does not help prevent huge financial losses.
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Ulrich, Neil. "Disclosure of executive remuneration as a corporate governance control measures in South African listed companies." Thesis, 2010. http://hdl.handle.net/10500/4789.
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Corporate governance and executive remuneration are not new phenomena,
but have erupted to the forefront of corporate, academic and public attention as
a result of a series of well publicized corporate collapses and scandals over the
last decade, which have raised both a curiosity of executive remuneration
levels, and an awareness of the potential impact of conflicts of interest between
owners and executives in modern corporations. Although literature on corporate
governance and executive remuneration in general is plentiful, there is a lack of
comment on the relationships between certain specific components of these two
broad constructs. These specific components, such as disclosure, executive
remuneration and governance needed to be analysed individually before they
could be combined into a whole that explains both their interrelationships with
each other and the larger corporate governance sub-system, and ultimately in
the corporation, as an organisational system.
In view of greater globalisation of the world economy, and the market for
executive talent, the consequent reforms in the fields of corporate governance
and executive remuneration, as well as the changing competitive dynamics of
modern corporations, it was necessary to examine whether traditional theory
and regulatory frameworks have kept pace with corporate development. A
review of both classic and current literature show vastly different approaches to
both executive remuneration and corporate governance mechanisms practiced
around the world. There is however a noticeable trend towards convergence of
these different sub-systems.The most prominent differences in respect of these
sub-systems relate to the extent to which disclosures are made. Some of these
issues relate to full or limited disclosure, internal or external corporate
governance measures to regulate executive remuneration, and differences in
respect of a narrow shareholder focus or broad stakeholder focus of different
interests in an organisation.Business Leadership
Ph.D. (Business Leadership)
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Yeh, Yu-Ching, and 葉玉清. "Exploring Factors of the Opinions on Hospital Information Disclosure and Its Behavioral Intention Influence by Orthopedic Surgeons:An Example in Report Card of Total Knee Replacement." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/43402454057553107471.
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碩士國立臺灣大學
醫療機構管理研究所
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Background and Objectives: Report cards have been adopted by the US health care system for more than 10 years. The publication of report cards is intended to inform consumer’s choice on providers and to improve quality of medical care delivered by providers. Despite these plausible mechanisms of quality improvement, the value of publicly reporting quality information is largely undemonstrated and public reporting may have unintended and negative consequences on health care. In Taiwan, the total knee replacement (TKR) report card has been disclosed by Department of Health on April 25, 2008. The purpose of this study was to explore factors of the opinions on TKR report card and its behavioral intention influence by orthopedic surgeons. Methods: This study used survey research and structured questionnaire were mailed out to collect data during April 29 ~ June 29, 2009. A total of 176 questionnaires were returned, yielding was 47.2% response rate. Result: Less than 50% of the orthopedic surgeons were aware of the TKR report card, and obviously existed in the people who have played medical decision role in hospital. The performance in the report card were worse, the more significant express this data were incorrect.52% of orthopedic surgeons were willing to publish this information, 67% thought these three indicators could be used to evaluate TKR health care quality, 58% reported that they were less willing to operate surgery on high risk patients, and 69% worried that other physicians might improve TKR report card’s performance by gaming technique. The structural equation modeling analysis showed that indicators which are approved to evaluate TKR health care quality by orthopedic surgeons would improve health care attitude toward behavior, and induce to improve health care behavioral intention. Conclusions: Fewer orthopedic surgeons were aware of the TKR report card policy has been published, we suggest that the health authority might strengthen frequency of policy guidance. To rethink risk adjustment method might inadequate to compare surgery fairly, and to enhance the usefulness of the reports, indicators which approved to evaluate TKR health care quality by orthopedic surgeons should be added.
Books on the topic "Total disclosure"
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1970-, Stark Holger, ed. Der NSA-Komplex: Edward Snowden und der Weg in die totale Überwachung. München: Deutsche Verlags-Anstalt, 2014.
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Romsom, Etienne, and Kathryn McPhail. Capturing economic and social value from hydrocarbon gas flaring and venting: solutions and actions. 6th ed. UNU-WIDER, 2021. http://dx.doi.org/10.35188/unu-wider/2021/940-2.
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This second paper on hydrocarbon gas flaring and venting builds on our first, which evaluated the economic and social cost (SCAR) of wasted natural gas. These emissions must be reduced urgently for natural gas to meet its potential as an energy-transition fuel under the Paris Agreement on Climate Change and to improve air quality and health. Wide-ranging initiatives and solutions exist already; the selection of the most suitable ones is situation-dependent. We present solutions and actions in a four-point (‘Diamond’) model involving: (1) measurement of chemicals emitted, (2) accountability and transparency of emissions through disclosure and reporting, (3) economic deployment of technologies for (small-scale) gas monetization, and (4) an ‘all-of-government’ approach to regulation and fiscal measures. Combining these actions in an integrated framework can end routine flaring and venting in many oil and gas developments. This is particularly important for low- and middle-income countries: satellite data since 2005 show that 85 per cent of total gas flared is in developing countries. Satellite data in 2017 identified location and amount of natural gas burned for 10,828 individual flares in 94 countries. Particular focus is needed to improve flare quality and capture natural gas from the 1 per cent ‘super-emitter’ flares responsible for 23 per cent of global natural gas flared.
Book chapters on the topic "Total disclosure"
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Karr, Alan F. "The Role of Statistical Disclosure Limitation in Total Survey Error." In Total Survey Error in Practice, 71–94. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119041702.ch4.
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Megías, David, Jordi Herrera-Joancomartí, and Julià Minguillón. "Total Disclosure of the Embedding and Detection Algorithms for a Secure Digital Watermarking Scheme for Audio." In Information and Communications Security, 427–40. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/11602897_36.
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Schuh, Clari, Redvânia Vieira Xavier, Taciana R. De. Souza, and Marcus Chaim. "Disclosure do capital intelectual das entidades públicas: um estudo nos municípios gaúchos." In RESPONSABILIDADE SOCIAL CORPORATIVA: Além do discurso, 103–21. Instituto de Inteligência em Pesquisa e Consultoria Cientifica Ltda, 2022. http://dx.doi.org/10.56041/9786599841811-6.
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O objetivo deste estudo foi determinar os fatores explicativos do nível de disclosure do capital intelectual divulgados nas páginas eletrônicas dos municípios do Estado do Rio Grande do Sul. Trata-se de uma pesquisa explicativa, quantitativa e documental. A amostra é composta por 53 municípios do Rio Grande do Sul com população acima de 40 mil habitantes. A coleta dos dados foi realizada a partir dos disclosures voluntários disponibilizados pelos gestores públicos e mediante pesquisa documental digital. As análises foram realizadas por meio de estatística descritiva, teste de correlação de Pearson e teste de regressão linear múltipla. Os resultados apontam que o índice de desenvolvimento humano e a receita do município explicam o nível de disclosure total do capital intelectual dos municípios investigados.
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Nehra, Nagendra Singh. "Does Locus of Control Mediate the Relationship Between Personality Integration and Self-Disclosure?" In Advances in Business Information Systems and Analytics, 245–64. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-4038-0.ch013.
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The topic of self-disclosure has been explored significantly and considered to greatly impact employees' relationships. Thus, this chapter explores the association between personality integration and self-disclosure considering how locus of control acts as a mediator. The sample was collected from public and private sector organizations in Uttarakhand. The data was collected through a cross-sectional survey-based research design, and a convenience sampling method was used. Thus, a total of 192 questionnaires were distributed during office hours. In the final analysis, only 189 responses were considered; the rest were discarded due to missing data. The authors use correlation and four-step hierarchical multiple regression analyses. Results show that internal locus of control partially mediates said association. Further, it was found that personality integration is positively associated with self-disclosure through internal locus of control. Additionally, external locus of control has a positive effect on self-disclosure. Implications and scope for future research is highlighted.
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Acharyya, Madhu, and Congzhong Ye. "CEO Compensation and Firm’s ESG Performance – An Analysis of Banks and Insurance Companies." In Contemporary Financial Management, 481–524. Institute for Local Self-Government Maribor, 2023. http://dx.doi.org/10.4335/2023.3.25.
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Chief executive officers (CEOs) of environmental, social, and governance (ESG) firms are known to take lesser pay and engage themselves in corporate social responsibility activities to achieve the dual objective of the enhancement of firm’s performance as well as benefit for stakeholders in the long run. This study examines the role of ESG transparency in strengthening the impact of firm performance on total CEO pay in ESG firms. A panel of 67 firms for the period of 2014–2019 has been analyzed using the two-step system GMM model, with NSE Nifty 100 ESG Index as the data sample and ESG scores from Bloomberg database as a proxy for transparency. Findings reveal that environmental and governance disclosure scores have the potential to intensify the negative relationship between firm performance and CEO compensation, while social disclosure scores do not. In addition, various firm-specific, board-specific, and CEO-specific attributes have also been considered controls affecting remuneration. This paper contributes to the literature by exploring the effect of exhibiting ESG transparency and its nexus with CEO pay as well as firm performance.
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Steinberg, Marc I. "Summary of Recommendations for Adoption." In Rethinking Securities Law, 301–22. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197583142.003.0010.
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This chapter summarizes key recommendations that are proffered throughout this book. Recommendations that are proposed encompass the areas of the disclosure framework, issuer exemptions from Securities Act registration, exemptions for resales of securities, the Securities Act registration framework, due diligence in registered offerings, the federalization of corporate governance, private securities litigation, insider trading, mergers and acquisitions, and the Securities and Exchange Commission. In total, well over 100 recommendations are set forth in this chapter. Hence, this book has identified problematic areas, analyzed their shortcomings, and recommended solutions that should ameliorate the deficiencies that exist. With the adoption and implementation of the recommendations made herein, the U.S. securities framework should become more transparent, even-handed, and investor-oriented without imposing undue burdens on legitimate business practices.
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Özcan, Ahmet. "The Role of Human Resource Accounting in the Business Environment." In Research Anthology on Human Resource Practices for the Modern Workforce, 619–35. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3873-2.ch033.
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In this chapter, human resources accounting is comprehensively analyzed. Human capital has been often neglected or inaccurately reported in the financial statements due to its nature. In the new economy, financial market participants such as investors, creditors, and shareholders would like to get information about the firm's investment in human capital. Over the last decades, some accounting methods have been developed for human capital. In this chapter, the methods used in the accounting treatment of human capital are analyzed, and a total of 288 operating reports of banks listed on Borsa Istanbul for the period between 2010 and 2017 are examined through content analysis. The results of content analysis indicate that there is a growing trend in human capital disclosure by banks listed on Borsa Istanbul between the period of 2010 and 2017, implying that banks listed on Borsa Istanbul have become more aware of the importance of human capital.
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Trabelsi, Emna. "Central Bank Transparency and Speculative Attacks: An Overview and Insights from a Laboratory Experiment in Tunisia." In Business, Management and Economics. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.107247.
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We propose the use of experimental economics as an innovative tool to introduce economic issues. The basic game of the experiment is a simple beauty contest model by Morris and Shin. Precisely, the paper contributes to the continuous debate on the effect of transparency in a context of a speculative attack using an experimental approach. In the spirit of subsequent protocols of Heinemann et al. and Cornand such as a laboratory experiment is designed to test theoretical predictions of static coordination games, players have access to heterogeneous information sets and according to which they have to decide between a risky action whose payoff depends on the decision made by the other players, and a safe action that generates a fixed gain. Results indicate perfect coordination in 61.75% of the total situations. However, non-parametric tests reveal no evidence that players really differentiate between public and private information, and of a destabilizing effect of public information due to self-fulfilling beliefs. The findings have policy implications regarding optimal tools for information disclosure. We performed the experiment on students who do not have any previous knowledge about game theory or the context.
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Hossain, Md Shamim, and Mst Farjana Rahman. "Machine Learning and Artificial Intelligence." In Advances in Marketing, Customer Relationship Management, and E-Services, 215–41. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-4496-2.ch014.
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The current study looks at how marketing managers utilize machine learning and artificial intelligence to analyze large amounts of client data and develop effective marketing strategies. A qualitative research design was used in this study. With a total sample of 30 respondents, the study used purposive sampling since selecting the exact demographic participating in the study is subjective. The data for the study was gathered through in-depth interviews with the interviewees. The study found that marketing managers use ML and AI to disclose patterns and trends by incorporating them into decision-making algorithms. The findings of the study will be of great benefit to business managers and markers. To the authors' knowledge, prior studies verified how to analyze business data using AL and ML but did not demonstrate how organizations use the AL and ML approaches in practice. As a result, in the current study, they demonstrated how businesses use AL and ML in practice, especially for improving marketing strategies.
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"In France, Neighbours, dubbed as Les voisins, was launched by Antenne 2 in August 1989. Screened twice daily at 11:30 and 5:45, it secured ratings of 24 per cent of the market, in fact Antenne 2’s average for that year. However, for reasons which Antenne 2 is unwilling to disclose, the evening screening was shifted after only ten editions to 6:30. This put it up against stronger competition from others of the then five channels, and its rating dropped to just below 16 percent of market share. A further scheduling change briefly preceded its demise after a total of only seven months’ screening. The 185 episodes purchased only just included the debut of Kylie Minogue at episode 169. According to its French agent, Rolande Cousin, Antenne 2 bought Neighbours exclusively on the basis of its colossal British success (Cousin 1992), a phenomenon mentioned by all six articles heralding Neighbours’s arrival on French screens; its Australian success was referred to by four articles (Baron 1989; Brugière 1989; Lepetit 1989; Pélégrin 1989; Thomann 1989; and A.W. 1989). The Minogue factor also appears significant. Her singing career peaked in 1988–1989, and among the six articles she rated one cover story (Télé 7 jours), an exclusive interview and a cover story with Jason Donovan (in Télé poche), and two other references (Brugière 1989; and Thomann 1989). Cousin identifies five other potential appeals in the program for French viewers: its sun, its “acceptable exoticism,” its lack of blacks (a sensitive topic in France, as witness the racist political career of Jean-Marie Le Pen), its lack of other disturbing social material, and its everyday issues (Cousin 1992). For all this potential appeal, Antenne 2 still delayed transmitting by three months, pushing its opening into August, when most of France goes on holiday, and opted instead for the American Top Models (Baron 1989: 25). This lack of confidence in its purchase instances what Cousin called a “Pavlovian reflex” against non-US serial fiction (Cousin 1992), and points to broader issues than the fame of two of the program’s principals. The French commentaries differ noticeably from the American in their assessment of the ten textual features of Neighbours singled out above. One feature – women as doers – is not mentioned at all. All other features are mentioned at least once. The two most often referred to are the everyday, and the domestic and suburban. But Neighbours’s non-exceptionality, its everyday realism, had a different status for French than for American reviewers. For most of the latter it offered a desirable antidote to the spectacular confections of home-grown soaps. For French reviewers it was treated in one of two ways. While some derogated the program’s perceived banality (Brugière 1989; Pélégrin 1989), others, whether high(er) brow or plugging the Minogue factor, remained curiously non-committal about its everyday realism. There was a similarly curious abstention from either positive or negative evaluation of the program. Commentators’ apparent unease with this centrally distinguishing feature of Neighbours, its everyday realism, suggests that it represented something of a conundrum in the mediascape, in particular the field of television serial fiction screened in France, and may well echo the unease evidently felt by its buyer. The reasons require some clarification." In To Be Continued..., 125. Routledge, 2002. http://dx.doi.org/10.4324/9780203131855-27.
Full textConference papers on the topic "Total disclosure"
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Tocev, Todor, Bojan Malchev, Marina Trpeska, and Zoran Minovski. "HOW DOES EU MEMBERSHIP AFFECT NON-FINANCIAL REPORTING? EVIDENCE FROM SELECTED BALKAN COUNTRIES." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0014.
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Non-financial reporting is a form of transparency disclosure where companies disclose information that is not primarily focused on their financial performance, but information related to their activities that contribute to society through environmental protection, social matters, employees, human rights, anti-corruption and other activities affecting the supply chain. The purpose of this research is to analyze non-financial disclosure in selected Balkan countries and to determine how EU membership affects the scope of non-financial reporting. Four countries are included in the research, two of which are EU countries and two are non-EU countries. A total of 40 blue-chip companies that are part of the national stock market indexes for the period of 2019 to 2021 were taken as a sample in the research. We applied content analysis to 120 Audited Consolidated Annual Reports, individual Non-financial Disclosure Reports and all tabs and sub-tabs of official websites from which we identified variables to be statistically tested. A detailed descriptive and comparative analysis will be made to qualitatively and quantitatively describe the characteristics of non-financial reporting in the respective countries, and then the Multivariate Kruskal-Wallis will be conducted to test whether EU membership affects the extent, title, type, and length of the report on non-financial information.
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Mehdy, A. K. M. Nuhil, and Hoda Mehrpouyan. "A Multi-Input Multi-Output Transformer-Based Hybrid Neural Network for Multi-Class Privacy Disclosure Detection." In 2nd International Conference on Machine Learning Techniques and NLP (MLNLP 2021). Academy and Industry Research Collaboration Center (AIRCC), 2021. http://dx.doi.org/10.5121/csit.2021.111419.
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The concern regarding users’ data privacy has risen to its highest level due to the massive increase in communication platforms, social networking sites, and greater users’ participation in online public discourse. An increasing number of people exchange private information via emails, text messages, and social media without being aware of the risks and implications. Researchers in the field of Natural Language Processing (NLP) have concentrated on creating tools and strategies to identify, categorize, and sanitize private information in text data since a substantial amount of data is exchanged in textual form. However, most of the detection methods solely rely on the existence of pre-identified keywords in the text and disregard the inference of underlying meaning of the utterance in a specific context. Hence, in some situations these tools and algorithms fail to detect disclosure, or the produced results are miss classified. In this paper, we propose a multi-input, multi-output hybrid neural network which utilizes transfer-learning, linguistics, and metadata to learn the hidden patterns. Our goal is to better classify disclosure/non-disclosure content in terms of the context of situation. We trained and evaluated our model on a human-annotated ground truth dataset, containing a total of 5,400 tweets. The results show that the proposed model was able to identify privacy disclosure through tweets with an accuracy of 77.4% while classifying the information type of those tweets with an impressive accuracy of 99%, by jointly learning for two separate tasks.
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Gulhote, Daniela Alves, Gabriel Santaterra Barros, Mariana Suemi Sukessada, Ana Beatriz Barbosa Piffer, João Fernando Coclet Pio da Silva, Pedro Neves Fortunato, Danilo Takashi Yoshimatsu Ueno, Bruna Franchito Freire, and Hilton Mariano da Silva Junior. "Painful ophthalmoplegia due to involvement of cavernous sinus region by malignant neoplasm: report of three cases." In XIII Congresso Paulista de Neurologia. Zeppelini Editorial e Comunicação, 2021. http://dx.doi.org/10.5327/1516-3180.621.
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Context: Intracranial tumor spread is an infrequent and late manifestation of head and neck cancers. We report three cases of painful ophthalmoplegia due to larynx and parotid neoplastic involvement. Data disclosure was authorized by the patients through an Informed Consent Form. Case reports: A 47-year-old man presents right retro- orbital pain and progressive ophthalmoplegia 5 months after resection of laryngeal spinocellular carcinoma and local radiotherapy. A 44-year-old man, 9 months after excision of spinocellular carcinoma of the larynx and subsequent radiotherapy, presents severe pain and paralysis of the left CN VI. Imaging exams showed involvement of CS. A 67-year-old woman with a tumoral mass in the left preauricular region. Biopsy revealed adenocarcinoma of the parotid gland. After total parotidectomy, the supra-omohyoid cervical ganglion was removed. Patient received radiotherapy for 3 months. Then, she presented a frontal and right temporal headache, more intense in the retro-orbital region. After one month, she developed complete CS syndrome, with the right CN VI being the first to be affected. MRI revealed an irregular enhancement lesion in right CS after contrast administration. All patients died despite treatment. Conclusions: In patients with painful ophthalmoplegia, the most common hypotheses are diabetic neuropathy and Tolosa-Hunt syndrome. CS involvement may be the first evidence of a distant head and neck disease. Despite the poor prognosis, palliative care should be considered.
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Aligaeva, N. N. "Selg-regulation of aggressive behavior of convicted persons with disabilities." In INTERNATIONAL SCIENTIFIC AND PRACTICAL ONLINE CONFERENCE. Знание-М, 2020. http://dx.doi.org/10.38006/907345-50-8.2020.768.776.
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This article provides an overview of modern research related to aggressive behavior, ways to control and correct it. The article also displays the results of a pilot study, the main purpose of which is to identify as a need for communication is interconnected with the dominant emotional state of a disabled convict (in particular, with negative emotions − anger, aggression). The basis of the study is the separation of emotional states by E. P. Ilyin. We considered only communicative emotional states, in particular, the emphasis was on negative emotions (anger/aggression). The study was conducted on the basis of correctional colony −2 of the Federal Penitentiary Service of Russia in Ryazan; in total, 34 people took part. The main empirical methods used were a survey, «Need for Communication», a scale of differential emotions. In working with the people, the ethical principles of the psychologist were observed. We have observed the principles of respect, confidentiality (non-disclosure of medical information about the subject), responsibility, honesty. The study was conducted individually with each man. The convict was offered a protocol with tasks that were performed in the presence of the experimenter. It was revealed that disabled convicts have a great need for interpersonal interaction, while they experience positive emotions, and in rare cases, anxious and depressive ones. The low degree of manifestation of anger and aggression towards other people is most likely associated with indulgence, tolerance, awareness and acceptance of not only their own shortcomings, but also others. A large role here can be attributed to the influence of the psychological service, mainly to self-regulatory skills training.
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Winarno, Tri, Meirinaldi Meirinaldi, and Pudji Astuty. "The Effect of Disclosure on Corporate Social Responsibility (CSR), Firm Life Cycle, Return on Assets (ROA), and Total Assets Turnover (TATTO) on the Prediction of Financial Distress (Case Study on Property, Real Estate and Building Construction Sector Companies 2013-2020 Period)." In Proceedings of the First Multidiscipline International Conference, MIC 2021, October 30 2021, Jakarta, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.30-10-2021.2315851.
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Singaram, Muthu, Vr Muraleedhran, Mohanasankar Sivaprakasam Sivaprakasam, and Shashwat Pathak. "Monetization Canvas Framework to Efficiently Assess the Impact of Research Outcome." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1001509.
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In the current dynamically changing demands and aspirations of populations across the globe, nations are putting up impetus on innovations and entrepreneurship. There is huge disparity in demand as third world countries are struggling to fulfil the demands and developed nations are poised to fulfil aspirations while maintaining a balance with existing demands. Global economy has always been driven by innovation and in line with the Paris Agreement to create a sustainable business in different sectors while being responsible towards climate change. Inclusion of different policies such as Internal Carbon disclosure and policies to promote them through rebates at various levels. Adoption of science-based targets in sustainability is a buzz word these days. While these practices are creating a niche for the responsible organizations and nations, core still remains at development of innovative solutions to meet both demand and aspirations. Economies across the globe are spending a significant amount of their budget, after defense and healthcare, on research and development which acts like a pillar for this economic growth. It is significant to mention that the budget expenditure on research and development attracts a lot of attention and governments across the globe face wrath due to low percentage of return on investment. This happens majorly because the framework to assess the outcome of this investment is very vague and is scenario specific. It depends on many factors such as human resource, state of infrastructure, identifying needs, projection of need and many more. To understand the issue better we first need to gather information regarding the total spending by different nations from different strata of the economy. It helps us to understand that there is an urgent need to narrow down on outcome-based research, rather than lurking for some miracle to happen. A well-structured outcome-based framework, which is easy to adopt while framing the policies needs to be in place which can assess the impact and hence help in carving out the policies further. At least ninety countries around the world spent more than USD50 million based on Wikipedia (2022). The top ten countries spent over USD38 billion. The United States, China, Japan, Germany, India and South Korea amount to 70 % of the global Research and Development (R&D) spent, while the United States and China account for 50% of the spending. Based on The World Bank (2022) South. Korea and Israel are well ahead in terms of gross domestic product (GDP) spending on research the two largest economies U.S. and China are lacking in terms of GDP percentage. A report by the Organization for Economic Co-Operation and Development (OECD) (2015) reports not much impact on the economy of government funded R&D. Private R&D funding had an impact on the economy and University Research did have an impact. It also reports that private funding had a better impact on basic research compared to applied research. This paper describes a research monetization canvas to enhance research output in particular academic institutions.
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Morales, Enrique, and John W. Lee. "Proved Reserves Revisions: How Reliable are They?" In SPE Annual Technical Conference and Exhibition. SPE, 2022. http://dx.doi.org/10.2118/210476-ms.
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Abstract This paper presents a quantitative approach, using disclosed annual revisions of proved reserves, to judge the reasonable certainty of the underlying proved reserves. We identified issues that affect proper categorization of annual reserves changes in a previous SPE publication (SPE 209695) and incorporated them in this paper to quantify the technical revisions of disclosed proved reserves (and their reasonable certainty) during the period 2010 to 2020. Both over- and under-stated certainty of reserves estimates can impact a company's relative valuation, asset impairment, internal depreciation, profit/loss, standardized measure, unit development costs, and other indicators based on proved reserves. We analyzed 141 companies and extracted annual proved reserves changes disclosed from 2010 to 2020 in their SEC 10-K and 20-F forms or from comment letters for total, developed, and undeveloped reserves (in barrels of oil equivalent). As described in SPE 209695, we excluded, when available, (1) the impact due to changes in commodity prices and (2) other factors that distort the estimated technical revisions. We present, with examples based on actual data, the importance of separately analyzing developed and undeveloped proved reserves and the key drivers of the significant differences in average annual revisions between them. If these drivers are not carefully considered, results will lead to incorrect conclusions. Of the 141 companies analyzed, only 70 provided disclosures for five or more consecutive years of revisions for their total and undeveloped reserves during the 2010 to 2020 period. Of these, only 31 (or 22% of the 141) also disclosed revisions due to price changes in their total and undeveloped reserves. Other non-technical revisions are also required to estimate the technical revisions and judge the reasonable certainty of the disclosed developed and undeveloped reserves. However, the number of companies providing sufficient information to estimate technical revisions decreased to only 27 (or 19% of the 141) when we also considered the issues raised in our previous publication. Results indicate that, for many companies that provide the information required for proper analysis, the certainty level of their disclosed developed and undeveloped proved reserves can be significantly different, and appears to be much lower than the reasonable certainty, or high degree of confidence, required for proved developed and undeveloped reserves quantities, pointing towards an apparent over-estimation of historically disclosed proved reserves for many companies. We also highlight the issues that may still affect the estimated technical revisions, which may limit the validity of any conclusions drawn using the disclosed information. Our analysis shows the dubious quality and lack of reliability and consistency of some proved reserves revisions disclosed and highlights the limited value of current practices in disclosures of revisions in annual proved reserves. We provide evidence that call for FASB and/or SEC to provide complementary guidance in critical areas that currently limit the value and reliability of revisions to proved reserves disclosed.
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Hedbávný, Petr, Miriam Kalichová, Michal Rabenseifner, and Adam Borek. "Determination of lower limbs loading during balance beam exercise." In 12th International Conference on Kinanthropology. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9631-2020-3.
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In women’s artistic gymnastics, the balance beam belongs among the disciplines with the heaviest lower limbs load. The aim of our research was to disclose a lower limbs weekly load volume regarding load asymmetry, and to determine the take-off and landing reaction forces between landing ground and foot in selected gymnastic elements. In 9 female artistic gymnasts of junior and senior category one training week was video-recorded and analysed. The reaction forces were measured using 5 Bertec force plates in one female Czech nation-al team member. Based on the training video recordings 12 jump and acrobatic elements were analysed. Among the total of 422 recorded take-offs and landings 41% were performed from both legs, (BL), 44.5% from one lower limb (HL) and 14.5% from the other lower limb (LL). The maximum reaction force of the landing ground during take-offs was 2.4 BW in av-erage, 3.1 BW in landings. In asymmetrical elements, one leg was loaded three times more (538.3 BW) than the other (174.1 BW) in one training day in total. We recommend to record the load asymmetry in the course of the gymnastic trainings in order to choose and person-alise the appropriate regeneration process and compensational exercise.
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Zitmane, Marita, and Marija Vorkule. "Should Influencers be Trusted? Analysis of Influencers’ Interaction with Children and Adolescents on Instagram and Youtube." In 80th International Scientific Conference of the University of Latvia. University of Latvia Press, 2022. http://dx.doi.org/10.22364/htqe.2022.08.
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Children and adolescents (in study it refers to age group 11 till 17) nowadays spend many hours online on social media following their favorite influencers. Children and adolescents are avid consumers of social media and constitute attractive target audiences for influencer marketing. Studies show that sponsored content from favorite social media influencers appears to be highly influential and may affect brand preferences of given audiences. Furthermore, influencer endorsements are observed to carry greater credibility and authenticity than traditional forms of advertising. This therefore raises questions about young consumers’ discernment of, and critical evaluation of the overall appropriateness when influencers act as conduits of commercial messages. The influencer interaction with young audiences in Latvian social media landscape still needs to be mapped. This paper reports on a quantitative study of the influencer communication on two social media – YouTube and Instagram. A total of 459 YouTube videos and 654 Instagram posts in time period from 01.01.2021 to 01.01.2022 were selected for analysis. The aim is to acquire knowledge on how influencers communicate with their young audiences, and do they use appropriate advertising disclosures when communicating commercial information, which is a requirement of Latvian legislation. This information is crucial for further discussion on advertising literacy of young audiences as well as legal regulation of influencer marketing. The research finds that influencers in most part do not properly mark the sponsored content. Thus, influencers both do not comply with the regulatory framework, and deny their young audience the tools to employ advertising skills.
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Saputri, Eviana Maya. "Urgency of Violence Screening in Pregnant Women: A Scoping Review." In The 7th International Conference on Public Health 2020. Masters Program in Public Health, Universitas Sebelas Maret, 2020. http://dx.doi.org/10.26911/the7thicph.03.61.
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ABSTRACT Background: Partner violence during pregnancy might contribute to the clinical conditions of pregnant women. Early assessment and supportive response are required to improve clinical diagnosis and subsequent care. This scoping review aimed to identify the partner violence screening practices of community-based health care providers in pregnant women. Subjects and Method: A scoping review method was conducted in eight stages including (1) Identification of study problems; (2) Determining priority problem and study question; (3) Determining framework; (4) Literature searching; (5) Article selection; (6) Critical appraisal; (7) Data extraction; and (8) Mapping. The search included PubMed, Science Direct, EBSCO, Wiley Online Library, and ProQuest databases. The inclusion criteria were English-language and full-text articles published between 2010 and 2020. A total of 580 articles were obtained by the searched database. After the review process, eight articles were eligible for this review. The critical appraisal for searched articles were measured by Mix Methods Appraisal Tools (MMAT). The data were reported by the PRISMA flow chart. Results: Two articles from developing countries (Zimbabwe and Kenya) and six articles from developed countries (Australia, Norway, Italy, and Sweden) met the inclusion criteria with a mixed-method, qualitative, and quantitative (cross-sectional) studies. The existing studies revealed that violence screening in pregnant women was effective to increase awareness of violence by their partners. Screening practice had an empowering effect on women to disclose the violence experienced. Barriers to the health care providers performing partner violence screening included: lack of knowledge, experience and training, confidence in undertaking the screening, taboo cultural practices, and absence of domestic violence screening policies. Conclusion: Partner violence screening practice should be strongly considered at antenatal care visits. Further insights of community-based health care providers are required to perform effective screening. Keywords: partner violence screening, pregnant women, health care providers Correspondence: Eviana Maya Saputri. Universitas ‘Aisyiyah Yogyakarta. Jl. Siliwangi No. 63, Nogotirto, Gamping, Sleman, Yogyakarta, 55292. Email: evianamaya34@gmail.com. Mobile: +6281367470323. DOI: https://doi.org/10.26911/the7thicph.03.61
Reports on the topic "Total disclosure"
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Agarwal, Smisha, Madhu Jalan, Holly C. Wilcox, Ritu Sharma, Rachel Hill, Emily Pantalone, Johannes Thrul, Jacob C. Rainey, and Karen A. Robinson. Evaluation of Mental Health Mobile Applications. Agency for Healthcare Research and Quality (AHRQ), May 2022. http://dx.doi.org/10.23970/ahrqepctb41.
Full textAbstract:
Background. Mental health mobile applications (apps) have the potential to expand the provision of mental health and wellness services to traditionally underserved populations. There is a lack of guidance on how to choose wisely from the thousands of mental health apps without clear evidence of safety, efficacy, and consumer protections. Purpose. This Technical Brief proposes a framework to assess mental health mobile applications with the aim to facilitate selection of apps. The results of applying the framework will yield summary statements on the strengths and limitations of the apps and are intended for use by providers and patients/caregivers. Methods. We reviewed systematic reviews of mental health apps and reviewed published and gray literature on mental health app frameworks, and we conducted four Key Informant group discussions to identify gaps in existing mental health frameworks and key framework criteria. These reviews and discussions informed the development of a draft framework to assess mental health apps. Iterative testing and refinement of the framework was done in seven successive rounds through double application of the framework to a total of 45 apps. Items in the framework with an interrater reliability under 90 percent were discussed among the evaluation team for revisions of the framework or guidance. Findings. Our review of the existing frameworks identified gaps in the assessment of risks that users may face from apps, such as privacy and security disclosures and regulatory safeguards to protect the users. Key Informant discussions identified priority criteria to include in the framework, including safety and efficacy of mental health apps. We developed the Framework to Assist Stakeholders in Technology Evaluation for Recovery (FASTER) to Mental Health and Wellness and it comprises three sections: Section 1. Risks and Mitigation Strategies, assesses the integrity and risk profile of the app; Section 2. Function, focuses on descriptive aspects related to accessibility, costs, organizational credibility, evidence and clinical foundation, privacy/security, usability, functions for remote monitoring of the user, access to crisis services, and artificial intelligence (AI); and Section 3. Mental Health App Features, focuses on specific mental health app features, such as journaling and mood tracking. Conclusion. FASTER may be used to help appraise and select mental health mobile apps. Future application, testing, and refinements may be required to determine the framework’s suitability and reliability across multiple mental health conditions, as well as to account for the rapidly expanding applications of AI, gamification, and other new technology approaches.