Search results for "DISCLOSURE"
showing 10 items of 111 documents
Determinantes de la divulgación de información sobre sostenibilidad en los gobiernos locales de Latinoamérica
2022
This paper analyses the socioeconomic factors that influence the disclosure of sustainability information on 99 local government websites in 2018 in countries that make up the Pacific Alliance (PA) in Latin America, associated with internal and external demands that public entities have for accountability in social and environmental issues. We use as methodology a content analysis of the sustainability information disclosed by local entities on their websites and a regression of Ordinary Least Squares (OLS). This article shows empirical evidence that the size, budget capacity and the economic level of the municipality are factors associated with the sustainability disclosure on websites due…
An attribute based access control scheme for secure sharing of electronic health records
2016
Electronic health records (EHRs) play a vital role in modern health industry, allowing the possibility of flexible sharing of health information in the quest of provisioning advanced and efficient healthcare services for the users. Although sharing of EHRs has significant benefits, given that such records contain lot of sensitive information, secure sharing of EHRs is of paramount importance. Thus, there is a need for the realization of sophisticated access control mechanisms for secure sharing of EHRs, which has attracted significant interest from the research community. The most prominent access control schemes for sharing of EHRs found in literature are role based and such solutions have…
Freedom and pressure in self-disclosure
2013
Today there is great openness about breast cancer, and the current ideology is that this is considered positive. This article draws upon sociological and philosophical theories to explore psychological practices. We ask: do women experience as much freedom to not talk about their illness as they do to talk about it? Do they experience that not being open is as favourably valued as openness is? The article is based on an ethnographic study in which women have given detailed accounts of how, to whom and in which situations they have been open or closed about their illness. It shows that breast cancer sufferers do not always experience a real choice between withholding and sharing information.…
Confidentiality and disclosure of HIV infection: HIV-positive persons' experience with HIV testing and coping with HIV infection in Latvia.
2000
The objective of the study was to explore retrospectively HIV-infected individuals experience with HIV testing counseling and the issue of confidentiality in the Latvian context. A qualitative study using grounded theory approach and based on semi-structured in-depth interviews was implemented. 13 HIV-positive individuals above 18 were selected using purposeful sampling from the 63 HIV-positive individuals registered in Latvia between 1987 and 1997. HIV-infected people are worried that doctors sometimes disrespect confidentiality. Confidentiality was found to be a basic prerequisite for building trusting relationships between an HIV-infected individual and a doctor within the counseling pro…
Seksuaalinen hyväksikäyttö lapsen kertomana : systemaattinen kirjallisuuskatsaus kansainvälisestä tutkimuksesta
2016
Tutkielman tehtävänä on tarkastella millaisena lasten seksuaalisesta hyväksikäytöstä kertominen näyttäytyy kansainvälisissä tutkimuksissa. Tutkielmassa kuvataan miten hyväksikäytöstä kertomista on tutkittu kansainvälisesti sekä sitä kenelle lapset hyväksikäytöstä kertovat ja mitkä tekijät liittyvät kertomiseen tai kertomatta jättämiseen. Tutkimusaineistona on käytetty seksuaalisesta hyväksikäytöstä kertomista käsitteleviä kansainvälisiä tutkimuksia. Aineisto kerättiin elektronisista tietokannoista systemaattisen kirjallisuuskatsauksen menetelmällä. Aineisto koostuu 22 tutkimuksesta, joista suurin osa on yhdysvaltalaisia tutkimuksia. Aineiston analyysimenetelmänä käytetään sisällönanalyysia.…
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant …
2021
This is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial …
Building bridges: future directions for medical error disclosure research.
2013
Abstract Objective The disclosure of medical errors has attracted considerable research interest in recent years. However, the research to date has lacked interdisciplinary dialog, making translation of findings into medical practice challenging. This article lays out the disciplinary perspectives of the fields of medicine, ethics, law and communication on medical error disclosure and identifies gaps and tensions that occur at these interdisciplinary boundaries. Methods This article summarizes the discussion of an interdisciplinary error disclosure panel at the 2012 EACH Conference in St. Andrews, Scotland, in light of the current literature across four academic disciplines. Results Current…
A qualitative analysis of bank credit risk disclosure: Evidence from the Canadian and Italian banking sectors
2022
This paper aims to analyze bank credit risk disclosure practices in two different geographical contexts characterized by a homogeneous regulatory framework (Canada and Italy), by means of a qualitative content analysis methodology. We employ an innovative approach, which allows us to investigate both the qualitative and quantitative profiles of disclosures. Unlike an entirely quantitative approach, this comprehensive methodology allows us to analyze in depth the disclosure practices of Canadian and Italian banks and detect their commonalities, differences, points of strength, and weaknesses. Our results show that although there are some variations in the disclosure practices of Canadian and…
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…