Search results for " Disclosure"

Determinants of web site information by Spanish city councils

2008

PurposeThe purpose of this research is to analyse the web sites of large Spanish city councils with the objective of assessing the extent of information disseminated on the internet and determining what factors are affecting the observed levels of information disclosure.Design/methodology/approachThe study takes as its reference point the existing literature on the examination of the quality of web sites, in particular the provisions of the Web Quality Model (WQM) and the importance of content as a key variable in determining web site quality. In order to quantify the information on city council web sites, a Disclosure Index has been designed which takes into account the content, navigabili…

Franchisors' disclosure duty: market transparency and franchisee protection

2014

The franchisee is usually the most vulnerable part of the franchise relationship, and should therefore receive greater protection from the legal framework. In this regard, the franchisor's pre-contractual disclosure duty has evolved in its legal status. Whereas its original purpose was to ensure transparency in the market, it now serves to protect the franchisee. In this paper, we compare the franchisor's obligations established by the legal framework in Spain with those set out in the Model Law drawn up by The International Institute for the Unification of Private Law.

Children's disclosures of sexual abuse in a population-based sample

2018

Most previous studies on disclosing child sexual abuse (CSA) have either been retrospective or focused on children who already have disclosed. The present study aimed to explore the overall CSA disclosure rate and factors associated with disclosing to adults in a large population-based sample. A representative sample of 11,364 sixth and ninth graders participated in the Finnish Child Victim Survey concerning experiences of violence, including CSA. CSA was defined as having sexual experiences with a person at least five years older at the time of the experience. Within this sample, the CSA prevalence was 2.4%. Children reporting CSA experiences also answered questions regarding disclosure, t…

Cross-cultural comparisons of child-reported emotional and physical abuse: rates, risk factors and psychosocial symptoms

2002

Abstract Objectives: This study was designed to assess the incidence of child emotional and physical abuse, associated risk factors and psychosocial symptoms in a cross-cultural comparison between post-communist bloc countries. Method: One-thousand one-hundred forty-five children ages 10–14 from Latvia (N=297), Lithuania (N=300), Macedonia (N=302), and Moldova (N=246) participated in the study. They completed questionnaires assessing their experience of emotional or physical abuse, and provided information about family risk-factors and psychosocial symptoms, including PTSD-related symptoms. Results: Incidence rates of maltreatment differed by country, as did levels of reported psychosocial …

Facebook profiles reflect actual personality, not self-idealization.

2010

An empirical investigation into market risk disclosure: is there room to improve for Italian banks?

2020

PurposeThis paper aims to examine the market risk disclosure practices of large Italian banks. The contribution provides insights on the way banks should provide information about market risk. The problem related to the asymmetric information between banks from one side, and investors and stakeholders on the other, represents a crucial issue that requires further considerations by scholars and regulators.Design/methodology/approachThis contribution adopts a mixed methodological approach to analyse both qualitative and quantitative profiles of market risk disclosure in banking. This paper analyses the most important documents Italian banks are required to prepare for risk disclosure purposes…

Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation

2017

Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…

Breaking bad news: How to cope.

2018

Physicians often are uncomfortable when communicating an unfavorable outcome: they feel inadequate in the face of uncontrollable disease and unprepared to manage the emotional reactions of patients. For lack of proper training, they often adopt inappropriate ways to disclose unfavorable information. We will outline some key points about the issue of disclosing bad news and aim to provide useful tools to physicians who have to cope frequently with breaking bad news to patients, providing examples and clinical sceneries specific to gastroenterology and hepatology practice.

Análise de divulgação de risco no Relatório Anual de Governança corporativa utilizando fuzzy-set qualitative comparative analysis

2016

ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The…

Recommendations for neonatologists and pediatricians working in first level birthing centers on the first communication of genetic disease and malfor…

2021

Abstract Background Genetic diseases are chronic conditions with relevant impact on the lives of patients and their families. In USA and Europe it is estimated a prevalence of 60 million affected subjects, 75% of whom are in developmental age. A significant number of newborns are admitted in the Neonatal Intensive Care Units (NICU) for reasons different from prematurity, although the prevalence of those with genetic diseases is unknown. It is, then, common for the neonatologist to start a diagnostic process on suspicion of a genetic disease or malformation syndrome, or to make and communicate these diagnoses. Many surveys showed that the degree of parental satisfaction with the methods of c…