Gotowa bibliografia na temat „Continuous disclosure”
Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych
Spis treści
Zobacz listy aktualnych artykułów, książek, rozpraw, streszczeń i innych źródeł naukowych na temat „Continuous disclosure”.
Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.
Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.
Artykuły w czasopismach na temat "Continuous disclosure"
1
Russell, Mark. "Continuous disclosure and information asymmetry". Accounting Research Journal 28, nr 2 (7.09.2015): 195–224. http://dx.doi.org/10.1108/arj-11-2013-0085.
Pełny tekst źródłaStreszczenie:
Purpose – This paper aims to examine whether firms with high information asymmetry disclose more information under a continuous disclosure regime, and, second, the paper examines whether continuous disclosures reduce information asymmetry. Design/methodology/approach – The study models relations between continuous disclosures and information asymmetry using ordinary least squares regression and two-stage least squares regression. Findings – The study finds firms with high information asymmetry disclose more information. Further, the study finds that disclosure in the presence of high information asymmetry increases asymmetry. Finally, while bad news increases information asymmetry, the disclosure of firm-specific good and bad news is associated with reduced information asymmetry. Originality/value – The paper identifies conditions under which Continuous Disclosure Regime increases information in markets and influences information asymmetry.
2
Russell, Mark. "New information in continuous disclosure". Pacific Accounting Review 27, nr 2 (7.04.2015): 229–63. http://dx.doi.org/10.1108/par-12-2012-0064.
Pełny tekst źródłaStreszczenie:
Purpose – This paper aims to examine the price-sensitivity of information under capital market disclosure regulation, the Australian continuous disclosure regulation (CDR). Design/methodology/approach – The study tests the information content of continuous disclosures and identifies the firm characteristics that condition the price-sensitivity of information under CDR. Findings – The study provides evidence that continuous firm disclosures are significantly associated with stock price adjustment to information. Further results are consistent with firm disclosure and its information content being determined by the economics of the firm. Practical implications – The findings of the study support the introduction of ongoing and continuous disclosure regimes in a number of capital markets, and assist firms and regulators model the price-sensitivity of information under CDR. Originality/value – The study highlights the sources of an informed market, and contributes to our understanding of the conditions under which the CDR reveals unexpected information. The results provide evidence of an association between firm disclosure and stock price synchronicity, consistent with managerial incentives to disclose information.
3
Blume, Andreas, i In-Uck Park. "Quid pro quo: Friendly information exchange between rivals". Theoretical Economics 17, nr 3 (2022): 1183–223. http://dx.doi.org/10.3982/te4643.
Pełny tekst źródłaStreszczenie:
We show that information exchange via disclosure is possible in equilibrium even when it is certain that whenever one party learns the truth, the other loses. The incentive to disclose results either from an expectation of disclosure being reciprocated—the quid pro quo motive—or from the possibility of learning from the rival's failure to act in response to a disclosure—the screening motive. Alternating and gradual disclosures are generally indispensable for information exchange and the number of disclosure rounds grows without bound if the agents' initial information becomes sufficiently diffuse; in that sense, the less informed agents are, the more they talk. Patient individuals can achieve efficiency by means of continuous alternating disclosures of limited amounts of information. This provides a rationale for protracted dialogues.
4
Di Lernia, Cary. "Empirical Research in Continuous Disclosure". Australian Accounting Review 24, nr 4 (grudzień 2014): 402–5. http://dx.doi.org/10.1111/auar.12021.
Pełny tekst źródła
5
Mayorga, Diane. "Managing continuous disclosure: Australian evidence". Accounting, Auditing & Accountability Journal 26, nr 7 (16.09.2013): 1135–69. http://dx.doi.org/10.1108/aaaj-03-2013-1259.
Pełny tekst źródła
6
McGill, Nikki. "The Ethical Dilemma of Continuous Disclosure". Asia Pacific Law Review 12, nr 2 (grudzień 2004): 191–215. http://dx.doi.org/10.1080/18758444.2004.11788135.
Pełny tekst źródła
7
Chapple, Larelle, i Thu Phuong Truong. "Continuous disclosure compliance: does corporate governance matter?" Accounting & Finance 55, nr 4 (4.03.2014): 965–88. http://dx.doi.org/10.1111/acfi.12071.
Pełny tekst źródła
8
Matolcsy, Zoltan, Jonathan Tyler i Peter Wells. "Is continuous disclosure associated with board independence?" Australian Journal of Management 37, nr 1 (kwiecień 2012): 99–124. http://dx.doi.org/10.1177/0312896211428492.
Pełny tekst źródła
9
Li, Hao, i Xianwen Shi. "Discriminatory Information Disclosure". American Economic Review 107, nr 11 (1.11.2017): 3363–85. http://dx.doi.org/10.1257/aer.20151743.
Pełny tekst źródłaStreszczenie:
A seller designs a mechanism to sell a single object to a potential buyer whose private type is his incomplete information about his valuation. The seller can disclose additional information to the buyer about his valuation without observing its realization. In both discrete-type and continuous-type settings, we show that discriminatory disclosure—releasing different amounts of additional information to different buyer types—dominates full disclosure in terms of seller revenue. An implication is that the orthogonal decomposition technique, while an important tool in dynamic mechanism design, is generally invalid when information disclosure is part of the design. (JEL D11, D82, D83)
10
Hsu, Grace Chia-Man. "Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime". Accounting & Finance 49, nr 2 (czerwiec 2009): 317–39. http://dx.doi.org/10.1111/j.1467-629x.2008.00288.x.
Pełny tekst źródłaRozprawy doktorskie na temat "Continuous disclosure"
1
Coffey, Josephine Margaret. "Continuous Disclosure for Australian Listed Companies". University of Sydney. School of Business, 2002. http://hdl.handle.net/2123/510.
Pełny tekst źródłaStreszczenie:
ABSTRACT This thesis investigates the legal and theoretical basis of continuous disclosure regulation in Australia as it applies to listed companies. An empirical study is undertaken to further investigate the operation of the legislation. As part of the Enhanced Disclosure regime, the continuous disclosure provision was effective from 5 September 1994 as s1001A of the Corporations Law, now the Corporations Act 2001 (Cth). This statutory provision is replaced by s674, inserted by Schedule 2 to the Financial Services Reform Act 2001 (Cth), and effective from 11 March 2002. The provision reinforces Australian Stock Exchange (ASX) listing rule 3.1. The rule requires a listed disclosing entity to notify ASX immediately of information that would be expected to have a �material effect� on the share price of the company. However, the disclosure requirement is weakened by a number of specific exemptions or �carve-outs� to listing rule 3.1. If a reasonable person would not expect the information to be disclosed, and if the confidentiality of the information is maintained, then disclosure is not mandatory in special circumstances. This study analyses 427 query notices, issued by ASX to listed companies from July 1995 to April 1996. The queries request information concerning unexplained movements in a company�s share price or a failure to comply with the listing rules. An analysis of the companies� replies to these notices provides a profile of the type of company that is likely to be queried. The study also attempts to evaluate the extent to which these companies have relied on the �carve-outs� as an exemption to the regulation.
2
Hsu, Chia-Man Grace. "The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime /". [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18877.pdf.
Pełny tekst źródła
3
Coulton, Jeffrey James Accounting Australian School of Business UNSW. "The strategic use of prior-period benchmark disclosures in management earnings forecasts". Awarded by:University of New South Wales. Accounting, 2005. http://handle.unsw.edu.au/1959.4/22818.
Pełny tekst źródłaStreszczenie:
I investigate the way in which Australian managers issue their earnings forecasts, and the impact this has on the reaction of equity investors and security analysts. Using a sample of 233 management earnings forecasts issued from 1994 to 2001, I find that managers are more likely to issue earnings forecasts when they have bad earnings news than good earnings news. I find that a vast majority of forecasts are ???framed??? by the use of an accompanying earnings benchmark. Forecasts are issued with varying degrees of specificity (or precision) and also with variation in additional accompanying disclosures. Forecasts issued with negative framing (forecast earnings less than benchmark earnings) are more likely to be accompanied by statements about factors external to the firm in explaining performance, while forecasts issued with positive framing (forecast earnings greater than benchmark earnings) are more likely to be accompanied by additional verifiable forecasts of components of earnings. I find the market reaction to earnings forecasts released with positive framing is higher than for forecasts released with negative framing, after controlling for forecast news and other forecast properties. I also examine security analysts??? forecasts around the release of management earnings forecasts and find that after the release of a management earnings forecast, analyst activity increases, but that analysts??? forecasts become less accurate and more biased. Neither the extent of analyst activity nor changes in analysts??? forecast accuracy or bias is related to forecast framing.
4
Guo, Chan. "A longitudinal study of corporate earnings guidance in Australia’s continuous disclosure environment". Thesis, Queensland University of Technology, 2011. https://eprints.qut.edu.au/46693/1/Chan_Guo_Thesis.pdf.
Pełny tekst źródłaStreszczenie:
Since the introduction of a statutory‐backed continuous disclosure regime (CDR) in 1994, regulatory reforms have significantly increased litigation risk in Australia for failure to disclose material information or for false and misleading disclosure. However, there is almost no empirical research on the impact of the reforms on corporate disclosure behaviour. Motivated by the absence of research and using management earnings forecasts (MEFs) as a disclosure proxy, this study examines (1) why managers issue earnings forecasts, (2) what firm‐specific factors influence MEF characteristics, and (3) how MEF behaviour changes as litigation risk increases. Based on theories in information economics, a theoretical framework for MEF behaviour is formulated which includes antecedent influencing factors related to firms‟ internal and external environments. Applying this framework, hypotheses are developed and tested using multivariate models and a large sample of hand-collected MEFs (7,213) issued by top 500 ASX-listed companies over the 1994 to 2008 period. The results reveal strong support for the hypotheses. First, MEFs are issued to reduce information asymmetry, litigation risk and signal superior performance. Second, firms with better financial performance, smaller earnings changes, and lower operating uncertainty provide better quality MEFs. Third, forecast frequency and quality (accuracy, timeliness and precision) noticeably improve as litigation risk increases. However, managers appear to be still reluctant to disclose earnings forecasts when there are large earnings changes, and an asymmetric treatment of news type continues to prevail (a good news bias). Thus, the findings generally provide support for the effectiveness of the CDR regulatory reforms in improving disclosure behaviour and will be valuable to market participants and corporate regulators in understanding the implications of management forecasting decisions and areas for further improvement.
5
Dejsakultorn, Chalermlok. "Discretionary use of open briefings in the Australian continuous reporting environment". Thesis, Queensland University of Technology, 2012. https://eprints.qut.edu.au/54623/1/Chalermlok_Dejsakultorn_Thesis.pdf.
Pełny tekst źródłaStreszczenie:
The Australian Securities Exchange (ASX) listing rule 3.1 requires listed companies to immediately disclose price sensitive information to the market via the ASX’s Company Announcements Platform (CAP) prior to release through other disclosure channels. Since 1999, to improve the communication process, the ASX has permitted third-party mediation in the disclosure process that leads to the release of an Open Briefing (OB) through CAP. An OB is an interview between senior executives of the firm and an Open Briefing analyst employed by Orient Capital Pty Ltd (broaching topics such as current profit and outlook). Motivated by an absence of research on factors that influence firms to use OBs as a discretionary disclosure channel, this study examines (1) Why do firms choose to release information to the market via OBs?, (2) What are the firm characteristics that explain the discretionary use of OBs as a disclosure channel?, and (3) What are the disclosure attributes that influence firms’ decisions to regularly use OBs as a disclosure channel? Based on agency and information economics theories, a theoretical framework is developed to address research questions. This theoretical framework comprises disclosure environments such as firm characteristics and external factors, disclosure attributes and disclosure consequences. In order to address the first research question, the study investigates (i) the purpose of using OBs, (2) whether firms use OBs to provide information relating to previous public announcements, and (3) whether firms use OBs to provide routine or non-routine disclosures. In relation to the second and third research questions, hypotheses are developed to test factors expected to explain the discretionary use of OBs and firms’ decisions to regularly use OBs, and to explore the factors influencing the nature of OB disclosure. Content analysis and logistic regression models are used to investigate the research questions and test the hypotheses. Data are drawn from a hand-collected population of 1863 OB announcements issued by 239 listed firms between 2000 and 2010.
The results show that types of information disclosed via an OB announcement are principally on matters relating to corporate strategies and performance and outlook.
Most OB announcements are linked with a previous related announcement, with the lag between announcements significantly longer for loss-making firms than profitmaking firms. The main results show that firms which tend to be larger, have an analyst following, and have higher growth opportunities, are more likely to release OBs. Further, older firms and firms that release OB announcements containing good news, historical information and less complex information tend to be regular OB users. Lastly, firms more likely to disclose strategic information via OBs tend to operate in industries facing greater uncertainty, do not have analysts following, and have higher growth opportunities are less likely to disclose good news, historical information and complex information via OBs.
This study is expected to contribute to disclosure literature in terms of disclosure attributes and firm characteristics that influence behaviour in this unique (OB) disclosure channel. With regard to practical significance, regulators can gain an understanding of how OBs are disclosed which can assist them in monitoring the use of OBs and improving the effectiveness of communications with stakeholders. In addition, investors can have a better comprehension of information contained in OB announcements, which may in turn better facilitate their investment decisions.
6
Petrikevich, Natalia. "Transparency and Disclosure in Hospitals as a Competitive Advantage". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-191779.
Pełny tekst źródłaStreszczenie:
Transparency and information disclosure are important elements in the building strong and confiding relationships between core stakeholders of the hospital, including patients, physicians and hospital management, and allow improving hospital performance on the market. Effects of transparent information environment existence in the medical institution can be wide but the most compelling and attractive are those, which are connected with motivation to improve and change of patients and physicians attitudes towards organisation. On the base of non-for-profit hospital in one of the regions in the Russian Federation, this study examined information flows between hospital, physicians and patients, and their perspectives towards transparency. In order to achieve aims of the research, surveys and interview were conducted in the hospital, according to which results inferences and recommendations were developed.
7
Kuo, Cheng-hsueh, i 郭政學. "Understanding the Continuous Self-Disclosure Intention in Social Network Sites through the Social Exchange Theory". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/fcfjp8.
Pełny tekst źródłaStreszczenie:
碩士國立中山大學
資訊管理學系研究所
103
Social Network Sites still play an important role in people''s daily life. We can keep in touch with others by doing Self-Disclosure and Self-Presentation behavior on this websites. Prior researches about Self-Disclosure in Social Network Sites mostly focus on discovering the Antecedents to Self-Disclosure, rather than discussing the feedback users got from doing Self-Disclosure behavior. Therefore, this research try to investigate whether the feedback users got from doing Self-Disclosure behavior on Facebook will moderate their current Self-Disclosure state to continuous Self-Disclosure intention based on the Social Exchange Theory, and we use Social Value and Group Pressure as the feedback users got from doing Self-Disclosure behavior based on some literatures. This research collected 569 effective questionnaires. The results show Facebook users'' "Willing to reveal personal information" has positive impact on their Self-Disclosure behavior, and "Information Sensitivity" has negative impact on their "Willing to reveal personal information"; Facebook network site''s "Sociability" has positive impact on users'' Self-Disclosure behavior;Users'' "Social Network Ties Strength" has positive impact on their Self-Disclosure behavior; "Social Value" has positive moderating effect on current Self-Disclosure state to continuous Self-Disclosure intention . Finally, we also discussed the theoretical and practical implications and hope to be useful for future research.
8
Chang, Yi-Wen, i 張怡雯. "The Dilution Effect of Continuous Internet Information Disclosure on the Information Content of Annual Financial Reports". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/22470833105623447727.
Pełny tekst źródłaStreszczenie:
碩士國立臺灣大學
會計學研究所
95
With the development of the Internet and an increasing acceptance by its users, Internet gradually began to replace the print media and become a major information channel for investors to obtain corporate information. Requiring mandatory continuous information disclosure on the Market Observation Post System (MOPS) further increased the amount of information disclosed on the Internet. Since the relevant corporate operating information was already disclosed, when firms announce their annual reports, the difference between the annual report presentation and investor’s expectation is not large and therefore the abnormal return would be reduced. We employ event study methodology to compute the abnormal return of annual report announcement and regard it as the proxy for information content of annual reports to investigate whether management continuous information disclosure dilutes the information content of annual reports. The findings in accordance with our hypotheses suggest that requiring mandatory continuous information disclosure on the MOPS facilitated easy and fast access to corporate information and therefore reduced the abnormal returns of annual reports. Also, abolishing mandatory management financial forecasts diminished the amount of information captured by investors through financial forecasts and thus increased the abnormal returns of annual reports. Finally, the findings also indicate that firms with financial forecasts or being ranked as more transparent by Information Transparency and Disclosure Rankings System (ITDRS) have smaller abnormal returns of annual reports.
9
Chang, Yi-Wen. "The Dilution Effect of Continuous Internet Information Disclosure on the Information Content of Annual Financial Reports". 2007. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0001-0106200721505700.
Pełny tekst źródłaKsiążki na temat "Continuous disclosure"
1
Hodges, Christopher, i Michael Legg. Public and Private Enforcement of Securities Laws: The Regulator and the Class Action in Australia's Continuous Disclosure Regime. Bloomsbury Publishing Plc, 2022.
Znajdź pełny tekst źródła
2
Legg, Michael. Public and Private Enforcement of Securities Laws: The Regulator and the Class Action in Australias Continuous Disclosure Regime. Bloomsbury Publishing Plc, 2022.
Znajdź pełny tekst źródła
3
Bui, Thuy, i Abhishek Ganguly. Issues in Hedge Fund Research. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190607371.003.0021.
Pełny tekst źródłaStreszczenie:
This chapter explores the various issues and challenges that confront financial economists researching hedge funds. Besides being complex investment vehicles, hedge funds are private entities that are subject to little regulation and disclosure requirements and are less transparent by nature. Such lax regulatory oversight also enables hedge funds to become the venues for financial innovation and cutting-edge investment strategies. As a result, research in hedge funds not only attempts to keep up with the continuous advancement in strategies employed by hedge fund managers but also suffers from several data issues, performance measurement biases, and endogeneity issues. These biases in hedge fund research considerably limit the accuracy and, more importantly, the generalizability of the findings. Thus, users of hedge fund research should be mindful of its limitations.
4
Hartinger, Robert "Pete". UFO Disclosure Continues: My Sixty-Plus-Year Search for the Truth. Sunbury Press, Inc., 2022.
Znajdź pełny tekst źródła
5
Campbell, Liz, Andrew Ashworth i Mike Redmayne. The Criminal Process. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198818403.001.0001.
Pełny tekst źródłaStreszczenie:
The Criminal Process continues to provides a reflective, contextualized consideration of doctrinal, practical, and normative issues in criminal processes and procedures. The text draws on arguments from the law, research, policy, and principle, to present an overview of this area of study. It focuses on England and Wales, with occasional comparative references. The book includes new coverage of contemporary issues, such as the disclosure of evidence in criminal trials and the treatment of victims, and on diversity and discrimination within the criminal justice process. Further reading suggestions and discussion questions are included at the end of each chapter.
6
O’Collins, SJ, Gerald. Revelation, Tradition, and Inspiration. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198824183.003.0005.
Pełny tekst źródłaStreszczenie:
This chapter spells out the complex interrelationship between the divine self-revelation, the tradition that transmits the prophetic and apostolic experience of that revelation, and the writing of the inspired Scriptures. Primarily, revelation involves the self-disclosure of the previously and mysteriously unknown God. Secondarily, it brings the communication of hitherto unknown truths about God. Revelation is a past, foundational reality (completed with the missions of the Son and Holy Spirit), a present experience, and a future hope. Responding with faith to divine revelation, the Old Testament (prophetic) and then New Testament (apostolic) witnesses initiated the living tradition from which came the inspired Scriptures. Tradition continues to transmit, interpret, and apply the Scriptures in the life of the Church.
7
Beatson FBA, Jack, Andrew Burrows FBA, QC (Hon) i John Cartwright. Anson's Law of Contract. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198829973.001.0001.
Pełny tekst źródłaStreszczenie:
Anson’s Law of Contract offers an accurate and authoritative account of the law and its underlying principles. This 31st edition continues to provide comprehensive and detailed coverage of all topics covered on modern contract law courses, and has been revised and updated to incorporate all notable developments in case law, legislation, and academic debate. Topics covered include, in the first part, the agreement, the formation of the contract, and promissory estoppel. The second part looks at the terms of the contract, exemption clauses, and unfair terms. Next the book looks at incapacity, mistake, misrepresentation and non-disclosure, duress, and illegality. The fourth part considers performance and discharge. The next part looks at damages and specific remedies. The sixth part of the book covers third parties, assignment and agency in terms of the limits of the contractual obligation.
8
Bergoffen, Debra. Simone de Beauvoir. Redaktor Dan Zahavi. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780198755340.013.21.
Pełny tekst źródłaStreszczenie:
Identifying herself as a philosopher, author, and feminist, Simone de Beauvoir took the phenomenological ideas of the lived body, situated freedom, intentionality, intersubjective vulnerability, and the existential ethical-political concepts of critique, responsibility, and justice, in new directions. She distinguished two moments in an ongoing dialogue of intentionality: the joys of disclosure and the desires of mastery. She disrupted the phenomenological account of perception, revealing its hidden ideological dimensions. Attending to the embodied experience of sex, gender, and age, she challenged the privilege accorded to the working body and introduced us to the unique humanity of the erotic body. Her categories of the Other and the Second Sex exposed the patriarchal norms that are naturalized in the taken-for-granted givens of the life-world. In translating the phenomenological-existential concepts of transcendence and freedom into an activist ethics of critique, hope, and liberation, her work continues to influence phenomenology, existentialism, and feminist theory and practice.
9
Directions for optimizing activities to ensure the quality and safety of medical care. Collection of materials. Remedium Privolzhje, 2020. http://dx.doi.org/10.21145/978-5-906125-80-4_2020.
Pełny tekst źródłaStreszczenie:
Editorial Board: Poklad L.A. — Doctor of Economics and Management, Director of the State Autonomous Establishment of Supplementary Professional Education of the Nizhny Novgorod region «Center for Advanced Training and Professional Retraining of Health Professionals», chief freelance specialist on nursing management of the Volga Federal District. Vagina E.V. — Candidate of Medical Sciences, Deputy Director of the State Autonomous Establishment of Supplementary Professional Education of the Nizhny Novgorod region «Center for Advanced Training and Professional Retraining of Health Professionals». The collection of materials contains scientific and practical materials that reflect modern trends in the development of education and health care, ways of their effective interaction. The authors of the articles presented innovative approaches to nursing practice and professional education of medical workers, offered their views on the problem of increasing the professionalism and prestige of a nursing specialist, the implementation of continuous medical education for specialists with secondary medical and pharmaceutical education. The articles are published in the original, author’s edition. The authors declare that there is no potential conflict of interest and that it is necessary to disclose it in the material.
10
Schorey, Shannon Trosper. Media, Technology, and New Religious Movements. Redaktorzy James R. Lewis i Inga Tøllefsen. Oxford University Press, 2016. http://dx.doi.org/10.1093/oxfordhb/9780190466176.013.19.
Pełny tekst źródłaStreszczenie:
Since the first edition of theOxford Handbook of New Religious Movements(2004), the growing field of media, religion, and culture has moved at a rapid clip. The previous emphases on theoretical approaches that imagined a significant distinction between online and offline practices has been largely replaced by approaches that attend to the entanglement of digital and physical worlds. Research within this new analytical turn speaks about the Internet and religion in terms of third spaces, distributed materialities or subjectivies, and co-constitutive histories and locations. Highlighted within these works are the negotiations and intersections of consumer practices, popular culture, information control and religious pluralism online. As the field continues to develop, theoretical approaches that emphasize entanglement will help disclose the various relationships of power by which the material practices of religion, media, and technology are produced - allowing scholars to trace robust histories of multiplicity by which the contemporary imaginaries of religion, media, and technology are inherited.
Części książek na temat "Continuous disclosure"
1
Tanaka, Yuki. "The Effect of Continuous Disclosure of Environmental Report". W International Perspectives on Accounting and Corporate Behavior, 247–59. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_11.
Pełny tekst źródła
2
Giusti, Francesco. "An Interminable Work?" W Openness in Medieval Europe, 23–43. Berlin: ICI Berlin Press, 2022. http://dx.doi.org/10.37050/ci-23_02.
Pełny tekst źródłaStreszczenie:
From opening books to read them, through the continuous effort at opening one’s heart to God, to the eventual disclosure of God’s mysteries to human beings, Augustine seems to trace an implicit conceptualization of openness in his Confessions. The words of Matthew 7. 7–8 underlie Augustine’s engagement with openness up to the very last sentence of the book, which ends with a sequence of verbs in the passive voice that culminates with the desired manifestation of the divine. The entire endeavour of opening oneself up undertaken in the Confessions aims at this final passive openness, which is (always) yet to come as much as human opera are (always) yet to come to completion.
3
Mei, Rui, Han-Bing Yan, Yongqiang He, Qinqin Wang, Shengqiang Zhu i Weiping Wen. "Considerations on Evaluation of Practical Cloud Data Protection". W Communications in Computer and Information Science, 51–69. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-8285-9_4.
Pełny tekst źródłaStreszczenie:
AbstractWith the continuous growth of enterprises’ digital transformation, business-driven cloud computing has seen tremendous growth. The security community has proposed a large body of technical mechanisms, operational processes, and practical solutions to achieve cloud security. In addition, diverse jurisdictions also present regulatory requirements on data protection to mitigate possible risks, for instance, unauthorized access, data leakage, sensitive information and privacy disclosure. In view of this, several practical standards, frameworks, and best practices in the industry are proposed to evaluate and improve the protection level of cloud data. However, few evaluation models can conduct a comprehensive quantitative evaluation for cloud data protection that includes security, privacy, and even ethical considerations. In this paper, we first make a comprehensive review of cloud data security and privacy issues, especially also including ethical concerns that we consider as a type of specific risks caused by human factors, which refers to acting honorably, honestly, justly, and legally, due diligence, and due care. Then, we propose a novel evaluation model for cloud data protection that can quantitatively assess the protection level. Finally, based on the parallel evaluation between manual assessment by experts and our evaluation model, results show that our evaluation model is consistent with the manual evaluation conclusion.
4
Fox, Grace, i Theo Lynn. "Examining Privacy Disclosure and Trust in the Consumer Internet of Things: An Integrated Research Framework". W The Cloud-to-Thing Continuum, 123–40. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-41110-7_7.
Pełny tekst źródła
5
Han, Jinghe. "Chinese Lecturers’ Pedagogical Position and Instructional Practice in EMI Teaching". W SpringerBriefs in Education, 31–49. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-19904-2_3.
Pełny tekst źródłaStreszczenie:
AbstractThis Chapter reports the pedagogical alignment and instructional practices contributing to the Chinese lecturers’ EMI implementation as evidenced in this research data. It counters a predominance in the current literature highlighting EMI research on language with less concern on pedagogy. Evidence of the EMI lecturers’ actual classroom instructions and their pedagogical positions were collected and analyzed. Their instruction was identified as being on the continuum between expository and constructivist teaching, with more leaning towards an expository approach in their teaching. The data disclose that the reasons for this prevalence of expository teaching are based on the lecturers’ rational choice rather than any overall attribution to their educational culture. Perceiving undergraduate education as the foundational stage of tertiary education and their self-assessment of their role as the main knowledge resource contributed to their distinctive pedagogical view and instructional practices in EMI teaching.
6
"Part B Commentary, 3 Disclosure Requirements, Art.17: Public disclosure of inside information". W Market Abuse Regulation, redaktor Ventoruzzo Marco. Oxford University Press, 2022. http://dx.doi.org/10.1093/law/9780198871095.003.0025.
Pełny tekst źródłaStreszczenie:
This chapter turns to Article 17. This Article lays down the general legal regime of the so-called ‘ad hoc’, ‘continuous’, or ‘ongoing’ public disclosure of inside information, aimed at avoiding insider dealing and ensuring that investors are not misled. Breaches of disclosure and other requirements set out in Article 17 give rise to the general administrative measures and sanctions defined in Article 30 onwards. Article 17 is one of the cornerstone provisions of EU securities regulation. Its reach goes far beyond the mere preventative function of insider dealing induced by its inclusion in the Market Abuse Regulation as it forms the European legal general basis for ad hoc disclosure.
7
Alonso-Cañadas, Juana, María del Mar Gálvez-Rodríguez, María del Carmen Caba-Pérez i Laura Saraite. "Online Disclosure of Social Responsibility Strategies". W Handbook of Research on Emerging Business Models and Managerial Strategies in the Nonprofit Sector, 222–41. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2537-0.ch012.
Pełny tekst źródłaStreszczenie:
Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.
8
Alonso-Cañadas, Juana, María del Mar Gálvez-Rodríguez, María del Carmen Caba-Pérez i Laura Saraite. "Online Disclosure of Social Responsibility Strategies". W Corporate Social Responsibility, 1066–85. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-6192-7.ch055.
Pełny tekst źródłaStreszczenie:
Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.
9
Ben-Shahar, Omri, i Carl E. Schneider. "Producing Disclosures". W More Than You Wanted to Know. Princeton University Press, 2014. http://dx.doi.org/10.23943/princeton/9780691161709.003.0010.
Pełny tekst źródłaStreszczenie:
This chapter considers another reason why simplification cannot save mandated disclosure: regulatory method depends on disclosers, but the core problem of complexity makes it hard for lawmakers to write clear instructions and for disclosers to understand and obey them. The discloser's two important tasks are determining what should be included in the disclosure and assembling the data. These tasks are not always at hand, and collecting them can be costly and fraught with troublesome judgments. The chapter shows that the law governing complex situations is written along a continuum from rules to discretion. It discusses the challenges faced by disclosers in collecting information, presenting it, and disclosing it through agents, as well as their reasons and incentives to resist mandates and to manipulate disclosures. It concludes by giving an example that illustrates how conflicts of interest may arise in a disclosure.
10
Steinberg, Marc I. "The Securities Act Registration Framework". W Rethinking Securities Law, 93–122. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197583142.003.0004.
Pełny tekst źródłaStreszczenie:
This chapter addresses the Securities Act registration framework. In its determination to maintain a transaction-based Securities Act registration framework while making necessary adjustments, the SEC has appropriately acted. With the improvements made, the registration framework functions in a relatively efficient manner and generally provides investors with adequate safeguards. Nonetheless, significant deficiencies exist which are addressed in this chapter. Among the improvements that should be implemented are: mandating that all material information (absent a meritorious business justification) be contained in a registration statement; limiting the use of incorporation by reference to those issuers whose securities in fact trade in efficient markets; and requiring that a sufficiently comprehensive summary section be included in the statutory prospectus. The chapter also focuses on due diligence and the integrated disclosure system. In the context of incorporation by reference and shelf registered offerings, the dilemma faced by outside directors and underwriters in performing their due diligence functions can be largely ameliorated by: for outside directors, the presence of a vibrant disclosure committee (comprised solely of outside directors) that is actively engaged in the disclosure process; and, for underwriters, the retention by a subject company’s audit or disclosure committee of a reputable law firm to conduct continuous due diligence on the prospective underwriter’s behalf.
Streszczenia konferencji na temat "Continuous disclosure"
1
Hsiu-Chia Ko i Tsun-Keng Chen. "Understanding the continuous self-disclosure of bloggers from the cost-benefit perspective". W 2009 2nd Conference on Human System Interactions (HSI). IEEE, 2009. http://dx.doi.org/10.1109/hsi.2009.5091033.
Pełny tekst źródła
2
Dyachkov, V. "MIGRATION OF RUSSIAN POPULATION FROM 1880s TO 1940s: CONDITIONS, METHODOLOGY AND TECHNIQUE OF INVESTIGATION". W Man and Nature: Priorities of Modern Research in the Area of Interaction of Nature and Society. LCC MAKS Press, 2021. http://dx.doi.org/10.29003/m2592.s-n_history_2021_44/106-114.
Pełny tekst źródłaStreszczenie:
The article states the methodological and research technique conditions for the historical disclosure of the socio-natural synergy of social history in the specific case of Russian population migrations in the more than eventful period from the reign of Alexander III to the Great Patriotic War and the first post-war years, inclusive. The requirements for a modern researcher of social processes on long continuous series of complex sociographic and demographic information are formulated. The public and author's mass sources are named, which are necessary for identifying and comparing the synergisms of migrations at five levels of populations of individual settlements, a subregion, a region, a macro-region and the country as a whole, and an algorithm for their processing is shown. Some of the most important results of the study of migration as a complex socio-natural mechanism of regulation and control of populations are presented in graphs, diagrams, histograms and maps.
3
Lupu, Aurel, i Raluca Ivan. "Non-Financial Reporting In Emerging Economies Central and South-East Europe". W 2nd International Conference Global Ethics - Key of Sustainability (GEKoS). LUMEN Publishing House, 2021. http://dx.doi.org/10.18662/lumproc/gekos2021/8.
Pełny tekst źródłaStreszczenie:
The research currently presented is related to non-financial reporting and the prevailing reporting practices employed by enterprises posing risks to the environment. The worldwide economy is in a continuous change and the companies must face all the new challenges to assure a good development of their business. One of the most pressing challenge is related to the reporting of information in an integrate form. It is considered that the traditional model of financial reporting does not represent a comprehensive image to assess the previous and future performance of a company. According to the Directive 2014/95/EU regulations, reporting of non-financial information encompasses three major areas: environmental, social, and labour. Each is equally important, though environmental issues seem of particular significance in enterprises posing risks to the environment. The natural environment and its protection are important from the viewpoint of future generations. The transition from voluntary disclosure of non-financial information to mandatory regulation in the EU has taken place due to continuous increasing needs to have more transparency and rigor of information disclosed by companies. Indeed, voluntary reporting of CSR has many aspects of weakness, it is difficult to compare the information of different companies; it is a tool to avoid regulation; lack of execution and accountability; and leads to rhetoric, as corporations continue to create many problems for society.
4
Spiridonov, Michail, Michail Spiridonov, Yuri Kropachev, Yuri Kropachev, Leonid Budanov, Leonid Budanov, Igor Neevin i in. "GEOLOGICAL RISKS OF BAIKAI COASTAL ZONE". W Managing risks to coastal regions and communities in a changing world. Academus Publishing, 2017. http://dx.doi.org/10.31519/conferencearticle_5b1b937d7d4c20.65321441.
Pełny tekst źródłaStreszczenie:
The geologic-geophysical researches including focused on geological dangers in 2015 captured a coastal zone of the southern hollow of Baikal. The methodical basis of these works is made by lake profile and areal surveillance with application of side location, continuous seismoacoustic profiling, a protsezionny ekholotirovaniye, underwater television monitoring, interpretative sampling and reconnoitering coastal monitoring from a board and from the water area. These forms most often represent openings in Baikal seabed with various shapes, depth and width of disclosure. In many cases the central openings or "craters" of these forms are sources of eruption of gas bubbles. Intensity of this eruption changes from minimum to massive in the form of vertical gas streams. On sonar records these forms are represented as black points or lines. Echo sounding presents it as powerful vertical images "columns" which are often going from ground objects to the water surface and defined these forms as "gas griffins". Big attention considering possible geological risks (connected with mass methane saturation of water) payed to larger forms of a ground relief which are conditionally assigned to group of "pockmark".
5
Spiridonov, Michail, Michail Spiridonov, Yuri Kropachev, Yuri Kropachev, Leonid Budanov, Leonid Budanov, Igor Neevin i in. "GEOLOGICAL RISKS OF BAIKAI COASTAL ZONE". W Managing risks to coastal regions and communities in a changing world. Academus Publishing, 2017. http://dx.doi.org/10.21610/conferencearticle_58b431659bd35.
Pełny tekst źródłaStreszczenie:
The geologic-geophysical researches including focused on geological dangers in 2015 captured a coastal zone of the southern hollow of Baikal. The methodical basis of these works is made by lake profile and areal surveillance with application of side location, continuous seismoacoustic profiling, a protsezionny ekholotirovaniye, underwater television monitoring, interpretative sampling and reconnoitering coastal monitoring from a board and from the water area. These forms most often represent openings in Baikal seabed with various shapes, depth and width of disclosure. In many cases the central openings or "craters" of these forms are sources of eruption of gas bubbles. Intensity of this eruption changes from minimum to massive in the form of vertical gas streams. On sonar records these forms are represented as black points or lines. Echo sounding presents it as powerful vertical images "columns" which are often going from ground objects to the water surface and defined these forms as "gas griffins". Big attention considering possible geological risks (connected with mass methane saturation of water) payed to larger forms of a ground relief which are conditionally assigned to group of "pockmark".
6
Jean, Mark S., i Eric Grant. "Management System Enabled ESG Performance". W 2022 14th International Pipeline Conference. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/ipc2022-86870.
Pełny tekst źródłaStreszczenie:
Abstract Throughout the centuries, companies have faced a wide range of challenges and changes that have caused them to rethink their strategies and redesign their organizations. The recent focus on environmental, social, and governance (ESG) performance is one of the new challenges facing companies today. ESG builds on prior Corporate Social Responsibility (CSR) reporting, adding additional structure and rigour to the process for disclosure. It is not the concept of ESG that is challenging, but the speed at which the public and other key stakeholders, including institutional investors and regulators, have endorsed it that creates the greatest issue for companies. It has affected their ability to attract investment, increases costs for borrowing as well as for insurance. This directly impacts a company’s ability to finance and get access to lower-cost capital for their growth and ongoing operations[1]. There are many different disclosure frameworks in place to support ESG improvement and reporting. These include including Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), Task Force on Climate-related financial Disclosures (TCFD), United Nations (UN) Sustainability Goals, etc. with new frameworks being added and changes being made on a regular basis. While there are many different frameworks, many share a common objective of improved performance in one or more of the ESG pillars. This improvement is not intended to be acute, but rather demonstrate continual organizational improvement over time. To effectively meet ESG requirements, companies will have to demonstrate sustained improvements in defined ESG pillars, supported by: • Defined ESG strategies; • Established processes and consistent and progressive practices; • Measurement, reporting, and leadership oversight; and • Disclosure/Transparency (e.g. public reporting)[2] As the recognition of ESG continues to grow, so too has the use of management systems, especially in the pipeline industry. Many companies are developing or have developed a management system to support their organization and operations. This is one of the key tools that companies can use to systematically improve their ESG performance. It provides the structure to support effective ESG risk identification, management, mitigation, and reporting, providing the necessary sustained improvement and governance oversight needed. Through a management system plan-do-check-act (PDCA) approach, ESG initiatives can be effectively planned, executed, reviewed, and reported to support ongoing improvement in both ESG as well existing operations. The proposed paper will discuss the relationship between management systems and ESG how to leverage a management system to support systematic improvements in ESG performance and year-over-year improvement in ESG related metrics.
7
Dewri, Rinku, Indrakshi Ray, Indrajit Ray i Darrell Whitley. "Query m-Invariance: Preventing Query Disclosures in Continuous Location-Based Services". W 2010 Eleventh International Conference on Mobile Data Management. IEEE, 2010. http://dx.doi.org/10.1109/mdm.2010.52.
Pełny tekst źródła
8
Di Bella, Francis A., i Jonathan Gwiazda. "A Novel Thermally Induced Draft Air Power Generation System for Very Tall, Man-Made and Natural Geo-Physical Phenomena". W 2002 International Joint Power Generation Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ijpgc2002-26098.
Pełny tekst źródłaStreszczenie:
It is well known that one of the necessities of designing very tall buildings is the need to control the internal and external airflows through the building. Presently, air flow control is required for maintaining proper ventilation for not only the occupants at 15–25 cfm per person (ref. 1) but also the electrical equipment generates heat at approx. 0.8 cfm/sq.ft. (ref. 2) for 2 to 3 W/ft2 (ref. 3). It is also well known that a 1,000+ ft. conduit (for example, an elevator shaft or an utility air chase within a skyscraper) extending into the atmosphere will have its top opening at lower atmospheric pressure and temperature than the opening at ground level. The difference is caused by the differences in the weight of the high air columns. For example, the air conditioning within the building includes considerable waste energy (albeit very low grade energy) from the building’s HVAC system. Increasing the air temperature, decreases the density of the air column achieves the desired effect: that of establishing more of a pressure differential across the inlet and outlet of the pneumatic conduit. The addition of heat certainly is energy consumption unless, as the disclosure claim states, it can be recovered from the building’s otherwise wasted energy sources. An alternative method for establishing a significant pressure differential would be to use a rather large pneumatic-ejector device on the top of the building that utilizes the Bernoulli effect to draw air upward, through the air conduit, using the high velocity air streams that are prevalent at those altitudes. If a pressure differential can be maintained then a continuous airflow (cfm) will be induced through such a conduit. A continuous air flow rate, and not one that is effected by land based obstacles or the sun’s heating and cooling of low level air masses, is ideal for generating a consistent level of electric power. This phenomenon has not been utilized for power generation. For a skyscraper, the conduits are ready-made: the under-utilized elevator columns or air chases. For this study the power generation from Pneumatic Column Power Recovery can also include free standing towers that can collect solar energy or even naturally occurring structures such as very deep mountainous chasms that could serve as a natural air draft. This paper will present an analysis of using wind-columns that are over 1,000 ft. tall together to generate power with state-of-the art wind turbine generators. The paper will conclude with a very bold, some would say: fanciful suggestion, that such power generation opportunities are available in enormous magnitudes if the formulations presented here are extended to man-made and natural geo-physical phenomenon that can be gargantuan in stature and thus produces a proportional increase in power recovery opportunity.
9
Pucci, Sabrina, Marco Venuti i Umberto Lupatelli. "ESG features in financial instruments: A challenge for the accounting treatment". W Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp8.
Pełny tekst źródłaStreszczenie:
The volume of financial instruments including environmental, social, and governance (ESG) features is rapidly increasing with a result that the scale of the issue continues to increase in the lack of a specific accounting rule. This situation creates a deep debate referring to the possibility of financial instruments with an ESG factor to pass the solely payments of principal and interest (SPPI) test according to the current requirements in International Financial Reporting Standards (IFRS) 9. The debate is not only present in Europe but also in the US. The current accounting standards are not able to define a unique accounting solution for instruments that incorporate ESG factors and when these factors are material for the market, it is not clear which may be the proper solution to present them in the financial statements. The main issue is if it needs to separate ESG features from the basic financial instruments. Existing different positions on this issue, European Financial Reporting Advisory Group (EFRAG) proposed to International Accounting Standards Board (IASB) the introduction of more guidance and examples to apply in a consistent way the current provisions set forth by IFRS 9. In a dynamic market characterized by strong growth and the introduction of new complex instruments, the solution proposed by the EFRAG appears minimal. The introduction of a specific section of IFRS 9 addressed to this issue may be more appropriate in the light of the existing attention on the ESG features disclosure and the possibility to provide specific metric that permits measurement of the ESG features separately from the basic lending instrument
10
Gil, Ana. "DIGITAL RECONSTRUCTIONS - A METHODOLOGY FOR THE STUDY, PRESERVATION AND DISSEMINATION OF ARCHITECTURAL HERITAGE". W ARQUEOLÓGICA 2.0 - 8th International Congress on Archaeology, Computer Graphics, Cultural Heritage and Innovation. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/arqueologica8.2016.2982.
Pełny tekst źródłaStreszczenie:
The architectural heritage is a particular case from the immaterial and material assets, movable or immovable, constituents of the cultural heritage. It is presented as a complex system with a continuous historical process, which can not be dissociated from its surroundings (Brusaporci 2015). In order to study, preserve and disseminate the past and present reality of this type of heritage, it was developed a digital recostruction methodology, able to adapt to each specific case, both in the object nature and in the representation objectives. This is only possible due to the last decade technological advances, that, alongside with the hardware and software development, led to the digital heritage definition. In order to disclose and discuss the proposed methodology, is presented digital reconstructions of monuments that have marked and still mark the image of the city of Lisbon. European city, capital of Portugal, country of aqueducts, rich in religious and military architecture. To cover their specific needs, taking into account their different natures, is presented the following case studies: 1) particular case of an extensive monument - the Águas Livres Aqueduct - and the case of territory circumscribed monuments in different preservation states (demolished, remains or existent). This last includes three representative convents of Lisbon’s religious houses: the Nossa Senhora da Piedade da Esperança Convent, the Santíssima Trindade Convent and the Santo Antão-o-Velho College. The developed digital reconstructions were based on the London’s Charter and Principles of Seville, in order to ensure the intellectual and technical rigor, as well as the methodological computer-methods visualization work sturdiness. Thus, the developed methodology is scientific, cyclical and flexible based on the creation of digital models with associative and parametric geometry - BIM models (Building Information Model) - intended to include the architectural heritage study, conservation and dissemination.