Search results for "Disclosure"

Theories on Teaching & Training in Ethics

2008

The paper examines the education and training of adults in ethics. It applies to courses at universities and colleges as well as in the work place. The paper explores the evidence on our ability to strengthen moral behaviour through courses on ethics, finds it to be weak, so starts with the assumption that we cannot teach people to be ethical. The paper asks therefore what the objectives of a course could be and how best to achieve them. It examines the different theories in the literature, eventually settling on four objectives: increasing moral cognition; teaching a widening and strengthening of ethical practices; adopting teaching approaches that maximise learning impact, and developing …

La investigación empírica en materia de rendición y fiscalización de cuentas públicas.

2017

Keywords: auditing, disclosure, explicative theories, public sectorAbstract. The main objective of this paper is to analyze the theoretical framework to explain the reasons why public and private entities disclose financial information, as well as those applicable to studies of the types of opinion issued audit opinions theories. The existence of a legal regulation makes them the obligation to publish certain information, although some entities disclose more than required by the regulations. Therefore, following the traditional research in accounting online, we review the relevant theories that explain the financial disclosure in the public and private sector. We begin first with analyzing …

Seksuālās sevis atklāšanās, seksuālā kontakta biežuma un seksuālās apmierinātības saistība pieaugušo vecumā

2021

Seksuālā apmierinātība ir seksuālās veselības un labbūtības sastāvdaļa. Pētījumā tika skatīts kāda saistība pastāv starp seksuālo apmierinātību, seksuālo sevis atklāšanas pakāpi attiecībās un vēlamā seksuālā kontakta biežuma starpību starp partneriem, kā arī to vai pastāv atšķirība attiecībā uz dzimumiem, seksuālo apmierinātību, seksuālo sevis atklāšanas pakāpi attiecībās un vēlamā seksuālā kontakta biežuma starpību starp partneriem un vai atšķirības būs tiem respondentiem, kuriem nav bērni un respondentiem, kuriem ir bērni un viņi dzīvo kopā. Pētījumā piedalījās 182 respondenti, izlasē bija 76,4% (n = 139) sievietes un 23,6% vīrieši (n = 43). 85,7% (n = 156) no aptaujātajiem respondentiem …

Carbon emissions by Ssouth american companies: driving factors for reporting decisions and emissions reduction

2018

In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Logit and linear panel data models are used to determine the driving factors for decisions (i) and (ii). Our results show that regarding the carbon reporting decision, a company&rsquo

Udostępnianie dokumentacji medycznej po śmierci pacjenta w świetle art. 26 ustawy z dnia 6 listopada 2008 r. o prawach pacjenta i Rzeczniku Praw Pacj…

2018

Procedural aspects of the organization of the comprehensive European Board of Ophthalmology Diploma examination.

2016

International audience; The comprehensive European Board of Ophthalmology Diploma (EBOD) examination is one of 38 European medical specialty examinations. This review aims at disclosing the specific procedures and content of the EBOD examination. It is a descriptive study summarizing the present organization of the EBOD examination. It is the 3rd largest European postgraduate medical assessment after anaesthesiology and cardiology. The master language is English for the Part 1 written test (knowledge test with 52 modified type X multiple-choice questions) (in the past the written test was also available in French and German). Ophthalmology training of minimum 4 years in a full or associated…

An intensive midsummer night’s dream

2018

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…

DAC 6, efficacia dell’accertamento tributario e trasparenza: fino a che punto sono legittimi i doveri di disclosure?

2021

I molteplici interventi sull’originaria struttura della direttiva DAC hanno comportato un notevole ampliamento degli obblighi di informazione fiscalmente rilevanti tanto sotto il profilo soggettivo (ampliamento della platea degli obbligati), quanto sotto quello oggettivo (ampliamento degli obblighi). Ciò induce, in prima battuta, a chiedersi quali possano essere i beni o interessi giuridici tutelati dallo scambio automatico di informazioni fiscalmente rilevanti nel contesto internazionale. Ma induce altresì a domandarsi entro quale misura la tutela di quei beni ed interessi possa legittimare un obbligo di disclosure che attiene non ad un piano domestico dei rapporti fra l’obbligato ed il pr…

Structure de propriété et communication financière des entreprises françaises

2005

The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors' relations is not linear but curvilinear.