1,177 results on '"*NONDISCLOSURE"'
Search Results
2. Does climate governance affect waste disclosure? Evidence from the U.S.
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Ahsan, Tanveer, Albitar, Khaldoon, Gull, Ammar Ali, and Hussainey, Khaled
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DISCLOSURE ,HAZARDOUS wastes ,FINANCIAL disclosure ,NONDISCLOSURE ,CORPORATE governance ,INSTITUTIONAL environment - Abstract
Traditional corporate governance mechanisms can improve corporate financial and non-financial disclosures. However, how corporate climate governance affects firms' waste disclosure remains unclear. Contributing to the emerging climate governance concept, this study investigates climate governance's impact on waste disclosure using a sample of U.S. non-financial firms from 2002 to 2019. This study makes two contributions to the disclosure and governance literature. First, it shows that high-quality climate governance improves firms' waste disclosure (including hazardous and non-hazardous waste disclosures). It reveals that climate governance quality affects firms' waste disclosure through several channels. Second, we show that higher waste disclosure and climate governance quality reduce firms' market performance. Climate governance quality has a significant positive moderating role in the relationship between waste disclosure and firms' market performance; higher climate governance quality positively impacts firms' market performance through waste disclosure. The results are robust to alternative proxies for waste disclosure, different regression techniques, and endogeneity issues. [ABSTRACT FROM AUTHOR]
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- 2024
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3. Predictors of Serostatus Nondisclosure in Mothers Living With Human Immunodeficiency Virus Receiving a Disclosure Intervention: Analysis of a Randomized Clinical Trial Intervention Arm.
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Marelich, William D., Ali, Brandin, Murphy, Debra A., Schulte, Marya T., and Armistead, Lisa
- Abstract
Copyright of Health Psychology is the property of American Psychological Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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- 2024
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- View/download PDF
4. Tip of The Iceberg? An Evaluation of the Non-uploaded Criminal Sentencing Documents in China.
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Lin, Jieying, Xia, Yiwei, and Cai, Tianji
- Subjects
CRIMINAL procedure ,CRIMINAL sentencing ,UPLOADING of data ,NONDISCLOSURE ,CRIME - Abstract
By utilizing a mixed-method approach that combines a quantitative analysis of 10,183 retrieved records of non-uploaded cases, and a qualitative in-depth interview of ten judges and five judge assistants, the current study investigated the pattern of selective uploading, and explored the possible reasons for non-disclosure. We found that the estimated upload rate based on the number of the uploaded and the non-uploaded cases for criminal cases is higher than that reported by previous studies. In addition, there are considerable variations across the type of crimes, the location of courts, and the year of adjudication regarding the patterns of non-disclosure. The in-depth interviews revealed that there are four common scenarios where a case can be assigned to the "Other" group for the reason of non-disclosure: (1) circumstances involving unconcluded cases; (2) cases containing sensitive information that can be used for illegal purposes; (3) cases that involve specially granted circumstances that lead to a mitigated punishment; or (4) simple technical difficulty. [ABSTRACT FROM AUTHOR]
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- 2024
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5. Supervisee nondisclosures in clinical supervision: a meta-analysis.
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Min, Yeseul and Kim, Kyung-Eun
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CLINICAL supervision ,INTERPROFESSIONAL relations ,OCCUPATIONAL roles ,SELF-efficacy ,RESEARCH funding ,CULTURAL competence ,META-analysis ,SYSTEMATIC reviews ,JOB satisfaction ,ROLE conflict ,DISCLOSURE ,PROFESSIONAL competence - Abstract
Supervisee nondisclosure (SND), a prevalent phenomenon in clinical supervision, hinders the learning process in supervision and may ultimately harm clients. The purpose of this study was to explore the relationship between supervisee nondisclosure and supervisee characteristics, supervisor characteristics, supervisory relationship, and supervision outcome. A comprehensive search following PRISMA guidelines was performed to collect studies that met the inclusion criteria. A meta-analysis was conducted with 61 articles (213 effect sizes, 12,376 participants). A low-to-moderate relationship was found between SND and supervisee characteristics. A moderate relationship was found for SND and supervisor characteristics. A moderate-to-high relationship was found for SND and supervisory relationship. Supervisee role conflict/ambiguity, supervisor multicultural competence/orientation, and supervisory working alliance showed the highest effect sizes in relationship to SND. Finally, a moderate relationship was found between SND and supervision outcome, demonstrating that SND was related to lower supervision satisfaction, perceived competence, and self-efficacy. Our findings demonstrate the importance of attending to nondisclosures in supervision. Supervisors should seek to create a collaborative and culturally sensitive relationship that can help the supervisee feel safe in providing information. What is already known about this topic: During clinical supervision, supervisees often withhold information from their supervisors. Concealment of perceived clinical errors or negative reactions to the supervisor may limit the learning opportunities of the supervisee, and affect their capability to provide quality services. Nondisclosure in supervision is related to the supervisee's characteristics (e.g. attachment), the supervisor's characteristics (e.g. supervisory style), supervisory relationship (e.g. supervisory alliance), and supervision outcome (e.g. self-efficacy). What this topic adds: This research is the first to conduct a comprehensive meta-analysis of supervisee nondisclosure including all supervision related variables that have been studied over the past 27 years. This meta-analysis enables an exhaustive coverage of the current literature on nondisclosures in supervision. Although nondisclosures are affected by supervisee characteristics, this connection may not necessarily be strong. Rather, variables pertaining to the supervisor or the supervisory relationship, such as the quality of the working relationship or supervisor multicultural competence/orientation, may contribute more to SND. Synthesis of individual studies show that nondisclosures may negatively impact supervision outcomes such as supervision satisfaction and supervisee competence. This calls for the importance of attending to SND. [ABSTRACT FROM AUTHOR]
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- 2024
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6. Shariah non-compliance risk and its management techniques: empirical evidences in selected wakalah sukuk documents issued in Malaysia jurisdiction.
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Mohd Noor, Noor Fadhzana
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ISLAMIC bonds ,ISLAMIC law ,NONDISCLOSURE ,DECISION making in investments ,THEMATIC analysis ,DUE diligence ,NONCOMPLIANCE - Abstract
Purpose: This study aims to investigate the extent of Shariah compliance in wakalah sukuk and Shariah non-compliant risk disclosure in the sukuk documents and to analyse the risk management techniques associated with the disclosed risks. Design/methodology/approach: This study uses qualitative document analysis as both data collection and analysis methods. The document analysis acts as a data collection method for 23 wakalah sukuk documents selected from 32 issuances of wakalah sukuk from 2017 to 2021. These sukuk documents were selected based on their availability from relevant websites. Document analysis, both content analysis and thematic analysis, were used to analyse the data. Codes were grounded from that data through keywords search of Shariah noncompliant risk and its risk management. Besides these, interviews were also conducted with four active industry players, i.e. two legal advisors of wakalah sukuk, a wakalah sukuk trustee and a sukuk institutional issuer. These interview data were analysed based on categorical themes, on the aspects of the extent of Shariah compliance in sukuk, and the participant's views on the risk management techniques associated with the risks or used in the sukuk documents. Findings: Overall, the findings reveal three types of Shariah non-compliant risks disclosed in the sukuk documents and seven risk management techniques associated with them. However, the disclosure and the risk management techniques can be considered minimal in contrast to the extent of Shariah compliance in a sukuk, i.e. Shariah compliance at the pre-issuance stage, ongoing stage and post-issuance stage. On top of these, it was also found from the interviews that not all risk management techniques are workable to manage Shariah non-compliant risk in sukuk. As a result, these findings suggest rigorous reviews of the existing Shariah non-compliance risk (SNCR) disclosures and risk management techniques by the relevant parties. Research limitations/implications: Sukuk documents used in the study are limited to corporate wakalah sukuk issued in Malaysia. Out of 32 issuances from 2015 to 2021, only 23 documents are available in relevant website. Thus, Shariah non-compliant risk disclosure and its risk management techniques analysed in this study are only limited in those documents. Practical implications: The findings of this study suggest rigorous reviews on the existing Shariah non-compliance disclosures and risk management techniques. Other than these, future research in relation to uncommon risk management clauses, i.e. assurance, Shariah waiver and transfer of risk, are needed. Originality/value: The insights presented in the analysis are of importance to sukuk issuers and the sukuk due diligence working group in enhancing the sukuk Shariah compliance and Shariah non-compliant risks disclosure and towards sukuk investors, in capturing and assessing Shariah non-compliant risks in a sukuk and to assist them to make informed investment decisions. More importantly, this study has found few areas of future study in relation to SNCR disclosures and SNCR risk management techniques. [ABSTRACT FROM AUTHOR]
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- 2024
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7. Board of directors' attributes and aspects of cybersecurity disclosure.
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Héroux, Sylvie and Fortin, Anne
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BOARDS of directors ,INFORMATION technology management ,DISCLOSURE ,INTERNET security ,OUTSIDE directors of corporations ,CORPORATION reports ,NONDISCLOSURE - Abstract
As cybersecurity is a critical risk issue for organizations, cybersecurity disclosure is important for financial regulators, financial analysts, shareholders, and other stakeholders. Organizations face challenges when deciding whether, what, and when cybersecurity-related information should be disclosed. Prior studies have contributed few insights regarding the potential determinants of cybersecurity disclosure. Furthermore, their findings are based on a general or narrow measurement of this disclosure. This study draws on upper echelons and signaling theories to examine the association between various board of directors' characteristics and extent of overall cybersecurity disclosure and its individual aspects. Extent of cybersecurity disclosure is measured based on a content analysis of annual financial regulatory filings of the 250 companies listed on the S&P/TSX Composite Index, using a scoring grid of 40 items grouped into seven categories representing different aspects of cybersecurity disclosure. This expanded disclosure measurement provides original insights for firms and their stakeholders. The main findings indicate that the presence of a committee responsible for cybersecurity on the board of directors is key to increasing cybersecurity disclosure. With or without such a committee, board IT expertise, board tenure, board independence, women directors, and board age are associated with the extent of total cybersecurity disclosure or some of its specific aspects, particularly cybersecurity risk mitigation. These findings contribute to the cybersecurity literature by examining which board of directors' characteristics influence the extent of specific aspects of cybersecurity disclosure. They also complement results from upper echelons-based studies on corporate reporting determinants and prior IT governance studies. [ABSTRACT FROM AUTHOR]
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- 2024
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8. Varying Levels of Financial and Non-Financial Information Disclosure in the European Union - FSE and BSE Analysis.
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Tăbîrcă, Alina Iuliana and Djaouahdou, Réda
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DISCLOSURE ,NONDISCLOSURE ,STANDARDS ,CORPORATE finance ,QUANTITATIVE research ,STOCKS (Finance) - Abstract
This study investigates the varying levels of financial and non-financial information disclosure among firms in the European Union, specifically focusing on the Frankfurt Stock Exchange (FSE) and Bucharest Stock Exchange (BSE). The research uses comprehensive datasets to evaluate the extent and quality of disclosures, assessing their compliance with EU directives and international standards. The analysis incorporates a quantitative method to provide a nuanced understanding of disclosure practices. Key findings highlight significant disparities in disclosure levels between FSEs and BSEs, driven by differences in regulatory environments, market pressures, and organizational characteristics. The study concludes with recommendations for policymakers and corporate managers to enhance transparency and promote uniform disclosure standards across the EU. [ABSTRACT FROM AUTHOR]
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- 2024
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9. Blackmail and the self-disclosure of sensitive information on social media: prevalence, victim characteristics and reporting behaviours amongst Omani WhatsApp users.
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Al Habsi, Abdullah, Butler, Michelle, and Percy, Andrew
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SOCIAL media ,EXTORTION ,SELF-disclosure ,CRIME victims ,INTEGRATED reporting (Corporation reports) ,VICTIMS ,RECIDIVISTS ,NONDISCLOSURE - Abstract
Increasing numbers of social media users report being blackmailed on social media following their sharing of sensitive and personal information. However, little is known about this emerging crime and its victims. Using a survey of adult WhatsApp users in Oman (n = 1452) and interviews (n = 18) with victims and Omani criminal justice professionals, this study addresses this gap by examining the prevalence of blackmail among adult WhatsApp users arising from their voluntary self-disclosures, as well as the characteristics and vulnerabilities of those who fall victim to this activity. New insights are also offered into the factors influencing victim's decisions to report their experiences to criminal justice professionals, as well as the challenges associated with investigating and prosecuting this activity. [ABSTRACT FROM AUTHOR]
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- 2024
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10. Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive.
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Aluchna, Maria, Kamiński, Bogumił, and Wrzosek, Małgorzata
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DISCLOSURE ,TOBITS ,LISTING of securities ,STOCK ownership ,NONDISCLOSURE ,CORPORATE corruption - Abstract
Drawing upon institutional theory, we investigate how companies react to coercive pressures which impose anti-corruption disclosure practices. We adopt the concept of change in the institutionalized field and investigate the impact of the natural experiment of the Non-Financial Reporting Directive (NFRD) implementation on a company's choice for disclosing its anti-corruption policy. We examine the relationship between firm linkages with the external environment, proxied by board independence and ownership dispersion, and anti-corruption disclosure. We use a sample of 72 companies listed on the Warsaw Stock Exchange over the period of 2015–2019 that were subject to the NFRD legislation. The evidence from the Tobit model shows that the linkages with the external environment differentiate company reactions to the implementation of the mandatory reporting legislation. In particular, greater company linkages via interdependent directors and ownership dispersion increase the scope of the anti-corruption disclosure in the post-NFRD period. Our study offers policy implications suggesting that corporate scrutiny and exposure to external constituencies may improve implementation of legislation into company practice and enhance anti-corruption disclosure. [ABSTRACT FROM AUTHOR]
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- 2024
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11. The impact of non‐disclosure of HIV status and antiretroviral therapy on HIV recency testing and incidence algorithms.
- Author
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van den Berg, Karin, Murphy, Edward L., Maartens, Gary, Louw, Vernon J., and Grebe, Eduard
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DIAGNOSIS of HIV infections ,ANTIRETROVIRAL agents ,HIV status ,VIRAL load ,NONDISCLOSURE ,HIV seroconversion - Abstract
Background and Objectives: Accurate HIV incidence estimates among blood donors are necessary to assess the effectiveness of programs aimed at limiting transfusion‐transmitted HIV. We assessed the impact of undisclosed HIV status and antiretroviral (ARV) use on HIV recency and incidence estimates using increasingly comprehensive recent infection testing algorithms. Materials and Methods: Using 2017 donation data from first‐time and lapsed donors, we populated four HIV recency algorithms: (1) serology and limiting‐antigen avidity testing, (2) with individual donation nucleic amplification testing (ID‐NAT) added to Algorithm 1, (3) with viral load added to Algorithm 2 and (4) with ARV testing added to Algorithm 3. Algorithm‐specific mean durations of recent infection (MDRI) and false recency rates (FRR) were calculated and used to derive and compare incidence estimates. Results: Compared with Algorithm 4, progressive algorithms misclassified fewer donors as recent: Algorithm 1: 61 (12.1%); Algorithm 2: 14 (2.8%) and Algorithm 3: 3 (0.6%). Algorithm‐specific MDRI and FRR values resulted in marginally lower incidence estimates: Algorithm 1: 0.19% per annum (p.a.) (95% confidence interval [CI]: 0.13%–0.26%); Algorithm 2: 0.18% p.a. (95% CI: 0.13%–0.22%); Algorithm 3: 0.17% p.a. (95% CI: 0.13%–0.22%) and Algorithm 4: 0.17% p.a. (95% CI: 0.13%–0.21%). Conclusion: We confirmed significant misclassification of recent HIV cases when not including viral load and ARV testing. Context‐specific MDRI and FRR resulted in progressively lower incidence estimates but did not fully account for the context‐specific variability in incidence modelling. The inclusion of ARV testing, in addition to viral load and ID‐NAT testing, did not have a significant impact on incidence estimates. [ABSTRACT FROM AUTHOR]
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- 2024
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12. Fallacy of continual improvement in the longitudinal study of ISO 9001 and IATF 16949 standards.
- Author
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Yadav, Neeraj and Heriyati, Pantri
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ISO 9001 Standard ,NONDISCLOSURE ,OCEAN waves ,LONGITUDINAL method ,CUSTOMER satisfaction ,AUTOMOBILE industry - Abstract
Purpose: Generic quality management system standard ISO 9001 and the automotive quality management system standard IATF 16949 both require organisations to demonstrate continual improvement in their customer satisfaction and the number of non-conformities identified during quality system audits. However, the long-term trends of these two parameters under ISO 9001 and IATF 16949 standards are not researched so far. It is expected that under continual improvement, organisations will achieve a step-function/stair-case shaped pattern. This study evaluates if this expectation is true when long-term performance of certified organisations is assessed. Design/methodology/approach: A longitudinal exploration of three organisations certified to ISO 9001 standard and three certified to IATF 16949 standard is done. The observations are further substantiated using secondary data for the same ten years period about customer satisfaction of the major automobile manufacturers. Findings: It is observed that none of the two indicators, i.e. the customer satisfaction and number of non-conformities, in any of the six organisations show step-wise/stair-case type improvement. All indicators followed random up and down patterns like ocean waves. It is paradoxical that certified organisations are claiming continual improvement and are remaining certified but there is actually no long-term improvement. Originality/value: Longitudinal studies for the generic quality management standard ISO 9001 and the quality system standard for automotive sector IATF 16949 are rare. The revelation about ocean wave patterns observed in the long-term trends for customer satisfaction and the number of non-conformities in ISO 9001 and IATF 16949 certified organisations is a startling finding. It is outlandishly different from the conventional perception of a staircase-styled continual improvement pattern expected a priori in certified organisations. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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13. Urgent: FTC Final Rule Outlaws Nearly All Noncompete Agreements.
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Fisher, Keith R.
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COVENANTS not to compete ,PROTECTION of trade secrets ,STATE laws ,UNFAIR competition ,NONDISCLOSURE - Abstract
The Federal Trade Commission (FTC) has issued a final rule that bans most noncompete clauses in employment contracts as an "unfair method of competition." This rule, based on the FTC Act, will become effective 120 days after publication in the Federal Register. The rule has the potential to significantly impact employment law, antitrust law, and intellectual property law. Challenges to the rule's validity have already been filed. The rule defines a noncompete as a term or condition of employment that prohibits a worker from seeking or accepting work with a different person or operating a business in the United States after the conclusion of employment. There are exceptions for preexisting noncompetes with senior executives and noncompetes entered into as part of a bona fide sale of a business entity. The rule may also extend to other types of agreements and policies. Employers who have entered into noncompetes that are affected by the rule must provide written notice to workers that the noncompete will not be enforced. The rule is vulnerable to legal challenges based on the Administrative Procedure Act and other arguments. [Extracted from the article]
- Published
- 2024
14. The Differential Informativeness of Positive and Negative Stock Returns.
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Amir, Eli, Levi, Shai, and Zuckerman, Roy
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CONSERVATISM (Accounting) ,INVESTMENT information ,STOCK prices ,SHORT selling (Securities) ,NONDISCLOSURE ,INFORMATION asymmetry - Abstract
We show negative stock returns reverse more and contain less information on the long-term changes in share prices than positive stock returns mostly on nondisclosure days, and these information differences between negative and positive returns decrease substantially on disclosure days. The results suggest investors are more likely to acquire positive information on nondisclosure days and to obtain both negative and positive information on disclosure days. Accounting conservatism and litigation exposure compels managers to reveal their negative information in disclosures, and if managers withhold negative information, they do it when investors are less likely to find the information on nondisclosure days. Moreover, we use the exogenous imposition of Regulation Fair Disclosure (Reg. FD) to demonstrate that positive information leakage from firms during the quarter is driving the positive slant in investors' information. Taken together, our results suggest that disclosure plays an important role in the differential informativeness and reversals of positive and negative returns. [ABSTRACT FROM AUTHOR]
- Published
- 2022
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15. Constructing victimhood in Canadian news coverage of HIV criminalisation: Claims‐making activities and HIV non‐disclosure.
- Author
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Aguinaldo, Jeffrey P. and Greenspan, Nicole R.
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VICTIM psychology ,SEXUAL partners ,MASS media ,NONDISCLOSURE ,HIV infections - Abstract
Copyright of Canadian Review of Sociology is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
- Full Text
- View/download PDF
16. Non-disclosure Agreements (NDA) as a Legal Protection on Trade Secrets in Work Agreements in Indonesia.
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Mahfuzzah, Ziana, Saidin, Ginting, Budiman, and Devi, T. Keizerina
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PROTECTION of trade secrets ,TRADE secrets ,CONFIDENTIALITY agreements ,NONDISCLOSURE ,LABOR contracts - Abstract
A confidentiality agreement or what is often called a non-disclosure agreement (NDA) is often used in every cooperation agreement as a form of protecting a company’s trade secret. NDA is a form of a special agreement between business actors as owners of trade secrets and other parties in a working relationship who have access to the trade secrets of a company. However, a business needs to disclose confidential information to other stakeholders to develop its business interests for better profitability. Through the NDA, the recipient agrees not to disclose confidential information contained in the employment agreement. The problem is how to arrange the NDA as a form of trade secret protection in the work agreement in Indonesia. This paper uses a normative juridical approach, secondary data types, and data collection techniques using literature study with qualitative data analysis techniques. The results of the study show that NDA’s are not regulated explicitly but can be found implicitly in the Trade Secret Law. By making a confidentiality agreement or NDA, the Parties are obliged to maintain confidential information or trade secrets in order to protect the owner of the Trade Secret. Policymakers in a company require the inclusion of an NDA clause in making work agreements that require employees to maintain the confidentiality of company information in accordance with statutory regulations and company regulations. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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17. THE RISKS OF LAWYERS Signing Clients' Nondisclosure Agreements.
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Webster, Mark A.
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ATTORNEY & client ,INFORMED consent (Medical law) ,NONDISCLOSURE ,BUSINESSPEOPLE ,ATTORNEY-client privilege ,ETHICAL problems ,DISCLOSURE laws - Abstract
This article explores the risks and ethical challenges that lawyers face when asked to sign nondisclosure agreements (NDAs) by their clients. It explains that while clients may have valid reasons for requesting NDAs, such as protecting confidential information, it is generally unnecessary for lawyers to sign them. NDAs can potentially conflict with lawyers' duty of confidentiality and their ability to disclose information in certain circumstances. The article also discusses the complications that arise when lawyers are asked to sign NDAs by prospective clients. It recommends that lawyers avoid signing NDAs whenever possible, but if they do choose to sign, they should carefully review the language and consider adding a savings clause to mitigate risks. Ultimately, the safest choice for a lawyer is to avoid signing an NDA altogether. [Extracted from the article]
- Published
- 2024
18. Mental health nurses' experiences of non-disclosure within individual clinical supervision
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Farley, Stuart
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Nursing ,Clinical Supervision ,Nondisclosure ,Supervision ,Non-disclosure ,Nurse ,Qualitative - Abstract
The aim of this research was to explore the experiences of inpatient mental health nurses' use of nondisclosure within their individual clinical supervision. Nondisclosure was defined as the intentional withholding of information for example, personal, professional or relational by a supervisee or supervisor within clinical supervision. As this is the first time the phenomenon of nondisclosure has been looked for within nursing clinical supervision, a qualitative design was utilised in order to gain a rich description. Experiences were collected from 10 participants via semi-structured interviews and a thematic analysis was carried out on the data. The analysis indicated that participants did utilise nondisclosure and five main themes were identified: expected to be a superhuman, you work with them more than your family, a poorly defined space, relationally unsafe, and strategies to stay safe. These themes operated on an individual level, structural level and cultural level. The findings point to the importance of creating a regular and structured space, that is clearly defined and understood by both supervisee and supervisor, and one that feels predictable and safe. This finding was is in line with existing research in therapeutic supervision. Previously unreported findings included the internalised belief that nurses need to be 'superhuman' and the important interactions of the team in an environment that requires cooperation to be effective. These interacted with the other findings to create an environment that facilitated nondisclosure.
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- 2022
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19. Development of a Subtle Screening for Suicidal Ideation: Psychometric Characteristics and Implications for Family Therapists
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Killian, Kyle D.
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- 2024
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20. To Tell or Not to Tell: The Effects of Disclosing Deepfake Video on US and Indian Consumers' Purchase Intention.
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Powers, Greig, Johnson, James P., and Killian, Ginger
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DEEPFAKES ,CONSUMERS ,YOUNG consumers ,THEORY of knowledge ,PERCEPTION (Philosophy) ,STRUCTURAL equation modeling ,NONDISCLOSURE - Abstract
Marketing communicators are utilizing artificial intelligence-driven technology to create seemingly real communications featuring synthetic humans. This research aims to determine the consequences of disclosing the use of synthetic, or "deepfake," video avatars in marketing. Based on schema congruity theory and the persuasion knowledge model, this research investigates whether disclosing an avatar as synthetic impacts consumers' perceptions of source credibility and subsequent purchase intention. It also examines the role of social cynicism on consumers' perceptions of source credibility and purchase intention. This study employs a posttest only, control group experimental design (n=318) with participants from the United States (low social cynicism) and India (high social cynicism). Using partial least squares structural equation modeling analysis, findings indicate that disclosure of a synthetic avatar negatively impacted purchase intention due to reduced perceptions of source trustworthiness. Results show that for women and higher-income individuals, disclosure has a greater negative effect on purchase intention. However, there was no significant support for social cynicism moderating the mediation effects of the three dimensions of source credibility on purchase intention. Discussion includes implications for researchers, practitioners, and policymakers interested in synthetic human avatar use in marketing communications. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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21. Corporate disclosure, ESG and green fintech in the energy industry.
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Lee, Joseph, Serafin, Alberto Mattia, and Courteau, Clément
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CLEAN energy industries ,DISCLOSURE ,NONDISCLOSURE ,SUSTAINABLE development reporting ,ENVIRONMENTAL reporting ,SUSTAINABILITY - Abstract
This article examines the crucial role of non-financial disclosure in achieving environmental sustainability across economies and legal systems, focusing on the Corporate Sustainability Reporting Directive (CSRD). It scrutinizes the efficacy of current reporting regimes and their capacity to capture the distinct nature of company activities. The study underscores the importance of flexibility tools in customizing disclosure obligations to individual companies, striking a balance between competing informational interests and adhering to principles of reasonableness and proportionality. It highlights the double materiality criteria and the 'comply or explain' mechanism as pivotal in tailoring reporting duties. Moreover, the article argues for better integration of fintech and greentech to modernize the disclosure obligation, making the disclosed information digitally tagged and machine-readable. It also investigates the potential for technology to ease the existing negative or preventive approach characterizing enforcement mechanisms, possibly setting the incentive for information disclosure. The conclusions encompass policy recommendations aiming to harness the opportunities offered by technology in the context of CSRD, aligning the reporting duties with contemporary needs. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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22. RETHINKING DISCLOSURE OBLIGATIONS IN SECURITIES REGULATIONS: WHY LESS IS (MUCH) MORE.
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Epstein, Richard A.
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SECURITIES disclosure laws ,MATERIAL facts (Law) ,NONDISCLOSURE ,SECURITIES ,DISCLOSURE - Published
- 2023
23. (Non-)disclosure of lifetime sexual violence in maternity care: Disclosure rate, associated characteristics and reasons for non-disclosure.
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de Klerk, Hannah W., van der Pijl, Marit S. G., Jonge, Ank de, Hollander, Martine H., Verhoeven, Corine J., Montgomery, Elsa, and Gitsels-van der Wal, Janneke T.
- Subjects
MATERNAL health services ,SEXUAL assault ,DISCLOSURE ,NONDISCLOSURE ,HIGH-risk pregnancy ,THEMATIC analysis ,HOMICIDE rates - Abstract
Background: In maternity care, disclosure of a past sexual violence (SV) experience can be helpful to clients to discuss specific intimate care needs. Little evidence is available about the disclosure rates of SV within maternity care and reasons for non-disclosure. Aim: The aim of this study was to examine (1) the disclosure rate of SV in maternity care, (2) characteristics associated with disclosure of SV and (3) reasons for non-disclosure. Methods: We conducted a descriptive mixed method study in the Netherlands. Data was collected through a cross-sectional online questionnaire with both multiple choice and open-ended items. We performed binary logistic regression analysis for quantitative data and a reflexive thematic analysis for qualitative data. Results: In our sample of 1,120 respondents who reported SV, 51.9% had disclosed this to a maternity care provider. Respondents were less likely to disclose when they received obstetrician-led care for high-risk pregnancy (vs midwife-led care for low-risk pregnancy) and when they had a Surinamese or Antillean ethnic background (vs ethnic Dutch background). Reasons for non-disclosure of SV were captured in three themes: 'My SV narrative has its place outside of my pregnancy', 'I will keep my SV narrative safe inside myself', and 'my caregiver needs to create the right environment for my SV narrative to be told'. Conclusions: The high level of SV disclosure is likely due to the Dutch universal screening policy. However, some respondents did not disclose because of unsafe care conditions such as the presence of a third person and concerns about confidentiality. We also found that many respondents made a positive autonomous choice for non-disclosure of SV. Disclosure should therefore not be a goal in itself, but caregivers should facilitate an inviting environment where clients feel safe to disclose an SV experience if they feel it is relevant for them. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
24. NDAs: A Study in Rights, Wrongs, and Civil Recourse.
- Author
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Ferzan, Kimberly Kessler
- Subjects
NONDISCLOSURE ,TORTS ,TORT theory ,CIVIL law ,ETHICS - Abstract
According to John Goldberg and Ben Zipursky ("Goldursky"), there are two central pillars to tort law, pillars that are best explicated by civil recourse theory. Torts are legally recognized wrongs, and the power to seek redress is part of the Lockean bargain. Using the recent question of whether nondisclosure agreements (NDAs) should be permitted, this Article unearths an instability in the kind of normativity upon which Goldursky relies. Specifically, this paper explores how the unenforceability or bans on NDAs premised upon third party harms may presuppose the victim has a duty to rescue these third parties. I begin by revealing the underlying moral relationship at the heart of these potential duties. From there, I explore how these sorts of arguments cannot easily be voiced within the presuppositions of civil recourse theory. Finally, I consider the pressure points within civil recourse theory that could potentially take on board these moral considerations. My bottom line is simple: Whichever way one thinks about NDAs and the duty to rescue, a dilemma is created for Goldursky. There is simply a mismatch between the kind of arguments that one can make about why it would be (in)appropriate to limit the plaintiff's cause of action and what the underlying content of tort law should be. Ultimately, the kind of normativity that they need to understand the Lockean bargain, as well as the content of and caveats thereto, may require more bite than positive morality. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
25. Non-Disclosure Obligations after the Contract Termination.
- Subjects
DISCHARGE of contracts ,NONDISCLOSURE - Abstract
Junde Tongchuang [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
26. Seeing through the government.
- Author
-
Reinecke, Isabelle
- Subjects
NATIONAL DNA Index System ,IMMIGRATION law ,NONDISCLOSURE ,POLITICAL participation ,FREEDOM of information ,LEGISLATION - Abstract
The article focuses on former Senator Rex Patrick's pursuit of government transparency, highlighting his recent legal victory to prevent the use of ministerial reshuffles to deny Freedom of Information (FOI) requests. Topics include the secrecy surrounding the development of legislation, such as the NDIS and immigration laws, through non-disclosure agreements (NDAs), and the implications of this secrecy on democratic participation and accountability.
- Published
- 2024
27. Non-disclosure of drug injection practices as a barrier to HCV testing: results from the PrebupIV community-based research study.
- Author
-
Anwar, Ilhame, Donadille, Cécile, Protopopescu, Camelia, Michels, David, Herin, Joris, Pladys, Adélaïde, Bader, Danièle, Carrieri, Patrizia, and Roux, Perrine
- Subjects
COMMUNITY-based participatory research ,ANTIBODY titer ,MEDICAL personnel ,HEPATITIS C virus ,NONDISCLOSURE - Abstract
Background: Hepatitis C virus (HCV) infection prevalence is particularly high in people who inject drugs (PWID), a population that faces many barriers to HCV testing and care. A better understanding of the determinants of access to HCV testing is needed to improve their engagement in the HCV care cascade. We used data from a cross-sectional survey of people who inject drugs, mainly opioids, to identify factors associated with recent HCV testing. Methods: Self-reported data on HCV antibody testing were analyzed for 550 of the 557 PWID enrolled in PrebupIV, a French cross-sectional community-based survey which assessed PWID acceptability of injectable buprenorphine as a treatment. Factors associated with recent (i.e., in the previous six months) HCV antibody testing were identified performing multivariable logistic regression. Results: Among the study sample, 79% were men and 31% reported recent HCV antibody testing. Multivariable analysis found that PWID who did not disclose their injection practices to anyone (aOR [95% CI] 0.31 [0.12,0.82], p = 0.018), older PWID (aOR [95% CI] 0.97 [0.95,1.00], p = 0.030) and employed respondents (aOR [95% CI] 0.58 [0.37,0.92], p = 0.019) were all less likely to report recent HCV testing. No association was found between opioid agonist therapy and HCV testing. Conclusions: Our findings suggest that non-disclosure of injection practices, employment and age were all barriers to HCV antibody testing. Preventing stigma around injection practices, developing the HCV testing offer in primary care and addiction care services, and training healthcare providers in HCV care management could improve HCV testing and therefore, the HCV care cascade in PWID. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
28. Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan.
- Author
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Alkayed, Hani and Omar, Bilal Fayiz
- Subjects
SOCIAL accounting ,STOCK ownership ,AUDIT committees ,NONDISCLOSURE ,SERVICE industries ,SOCIAL impact ,ENVIRONMENTAL reporting ,CHIEF executive officers - Abstract
Purpose: This study aims to investigate the determinants of the extent and quality of corporate social responsibility disclosure (CSRD) in Jordan. The study examines a number of factors that influence the extent and quality of CSR disclosure, such as corporate characteristics, corporate governance and ownership structure. Design/methodology/approach: A quantitative approach and a content analysis technique is used to measure the extent and quality of CSRD from annual reports. The sample is drawn from the annual reports of 118 Jordanian companies between 2010 and 2015. A CSRD index is constructed, which includes the disclosures of the following categories: environmental, human resources, product and consumers, and community involvement. This is the first study that presents a new measurement for CSR disclosure quality by using images and charts in a seven-point scale measurement. Findings: The result reveals that the extent of CSRD is higher than quality in Jordan. Regarding the determinants of CSR disclosures, the following factors were found to have a significant relationship with both the extent and quality of CSRD: board size, non-executive directors, age of firm, foreign members on the board, number of boards meetings, the presence of audit committees, big 4, government ownership, size of firm and industry type. Non-executive directors was found to have a significant correlation with the extent of CSRD. Research limitations/implications: The current study has some limitations; first, the study findings are limited to the Jordanian environment. Second, the study adopted a purely quantitative method, and future research could include interviews and questionnaires to gather data from financial managers and chief executive officers (CEOs). Third, the potential influences on the level and quality of CSR are not limited to the variables tested in this study. Future research can be done on new determinants, such as CEO interlocking and profitability. Finally, the sample included companies from two main sectors – the services and industrial sectors; thus, this limited the results to these two main sectors. Practical implications: Practitioners, as firms, should develop new strategies and ensure that CSR is included in their reports. Thus, companies can achieve legitimacy for their products and activities. Policymakers must consider introducing new laws that mandate CSRDs since it has many advantages for companies and society. In addition, this research suggests amending the law to require companies to have 33% of their directors be non-executives since this will remove the negative effect on CSR disclosure. Investors must pay attention to the social activities of the companies they invest in, as CSR could have a positive effect on their market value. Social implications: The study has indicated that Jordanian companies became increasingly more involved in CSR activities, as this growth in CSRD is linked with global increases in CSR. Moreover, the study has revealed that the highest category of CSR disclosures is related to products or services and employee information. On the other hand, the lowest category of CSR disclosures is related to community and other disclosures (extent) and environmental disclosures (quality). Furthermore, the results show that the services sector was found to have more disclosures regarding employees and community, whereas the industrial sector was more concerned about environmental and product information. Originality/value: To the best of the authors' knowledge, this is the first study that presents a new measurement for CSR disclosure quality by using images and charts in a seven-point scale measurement. This new seven-point scale will be adopted to distinguish between poor and excellent disclosures. In addition, to the best of the authors' knowledge, this is the first study in Jordan which examines the determinants of the extent and the quality of CSR for three categories, namely, corporate characteristics, corporate governance and ownership structure. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
29. VOLUNTARY NON-FINANCIAL DISCLOSURE AND ITS IMPACT ON CORPORATE ENVIRONMENTAL RESPONSIBILITY IN THE IRAQ STOCK EXCHANGE.
- Author
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Hasan, Hasan Adbulridha, Abdulkareem, Suhair Kadhim, and Khazaal, Hasan Jameel
- Subjects
ENVIRONMENTAL responsibility ,SOCIAL responsibility of business ,NONDISCLOSURE ,BUSINESS ethics ,SOCIAL accounting ,DISCLOSURE - Published
- 2023
- Full Text
- View/download PDF
30. Non-Disclosure and Suicidal Ideation in Adolescent Victims of Bullying: An Analysis from the Family and School Context.
- Author
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Estévez-García, J. Francisco, Cañas, Elizabeth, and Estévez, Estefanía
- Subjects
SUICIDAL ideation ,SCHOOL bullying ,VICTIMS of bullying ,MEDICAL personnel ,SUICIDAL behavior ,SCHOOL environment ,NONDISCLOSURE - Abstract
Copyright of Psychosocial Intervention is the property of Colegio Oficial de Psicologos de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
31. Strategic Release of Information in Platforms: Entry, Competition, and Welfare.
- Author
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Bimpikis, Kostas and Mantegazza, Giacomo
- Subjects
SUPPLY & demand ,PRICES ,DISCLOSURE ,INFORMATION policy ,CONSUMERS ,NONDISCLOSURE - Abstract
Information Disclosure in Platforms: Optimizing Volumes and Prices Can Harm Consumers Two-sided platforms reduce frictions and facilitate trade in many sectors, and, in doing so, they increasingly collect and process data about supply and demand. The paper "Strategic Release of Information in Platforms: Entry, Competition, and Welfare" by Kostas Bimpikis and Giacomo Mantegazza shows that platforms can increase their profits by strategically disclosing (coarse) information that they collected about demand to the supply side. However, this practice may also adversely impact the welfare of consumers. By designing its information disclosure policy, a platform can influence the entry and pricing decisions of its potential suppliers. In general, it is optimal for platforms to disclose their information only partially to either "nudge" entry when it is costly for suppliers to join or discourage it when suppliers do not have valuable outside options. On the other hand, consumers may end up worse off due to higher prices compared with when the platform refrains from sharing any demand information. Two-sided platforms play an important role in reducing frictions and facilitating trade, and in doing so they increasingly engage in collecting and processing data about supply and demand. This paper establishes that platforms have an incentive to strategically disclose (coarse) information about demand to the supply side, as this can considerably boost their profits. However, this practice may also adversely affect the welfare of consumers. By optimally designing its information disclosure policy, a platform can influence the entry and pricing decisions of its potential suppliers. In general, it is optimal for the platform to disclose its information only partially to either "nudge" entry when it is a priori costly for suppliers to join or, conversely, discourage it when suppliers do not have access to attractive outside options. On the other hand, consumers may end up being worse off, as they have access to fewer trading options and/or face higher prices compared with when the platform refrains from sharing any demand information to its potential suppliers. Supplemental Material: The e-companion is available at https://doi.org/10.1287/opre.2022.2402. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
32. Repercussion of financial distress and corporate disclosure on the valuation of non-financial firms in India.
- Author
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Bhimavarapu, Venkata Mrudula, Rastogi, Shailesh, Kanoujiya, Jagjeevan, and Rawal, Aashi
- Subjects
DISCLOSURE ,DISTRESSED securities ,INVESTORS ,VALUATION ,FINANCIAL performance ,BUSINESS enterprises ,NONDISCLOSURE - Abstract
Distressed companies create panic among the investors, and the overall effect comes on the economy and leads to a degraded image and value of the companies. Transparency and disclosure involve disclosing the operational as well as the financial performance and corporate governance practices employed by the firms. A corporation or person is said to be in a financial distress (FD) if they are unable to keep their pledge to make payments on time. The current study seeks to shed light on the effects of Financial Distress (FD) and Transparency and Disclosure (T&D) on the value of non-financial firms operating in India. The study makes use of panel data analysis (PDA). The authors of the study used secondary data of non-financial companies included in the S&P BSE 100 index for five fiscal years, from 2015–2016 to 2019–2020. Altman Zscore for FD measure and Tobin's Q, MCAP, and MTB for the firm's valuation is considered. Our study established that Financial Distress (FD) negatively impacts a firm's valuation because a positive association between Zscore (financial soundness) and a firm's value is found. However, Transparency and Disclosure (T&D) have no significant impact on the firm's valuation. We also find evidence that financial distress significantly impacts the value of firms under the influence of T&D. With the help of information about financial distress provided in our study, companies can analyze and take required steps to minimize the probability of being in a state of insolvency or being bankrupt. Investors can also gain knowledge of the business factors and their effect on a company's valuation so that they can cautiously choose and include healthy companies in their targeted list of companies to invest in. No such study has been conducted till now in any of the developing countries that include finding the impact that (FD) as well as (T&D) have on the value of the firms in the non-financial sector. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
33. After-Death Communication: Issues of Nondisclosure and Implications for Treatment.
- Author
-
Pait, Kathleen C., Exline, Julie J., Pargament, Kenneth I., and Zarrella, Peri
- Subjects
GRIEF ,NONDISCLOSURE ,COMPLICATED grief ,GRIEF therapy ,WESTERN civilization ,MENTAL health ,MEDICAL personnel - Abstract
After-death communication (ADC) is the phenomenon of perceiving spontaneous and direct contact by a deceased loved one. Evidence suggests that ADC is a widespread human experience, particularly for bereaved individuals. Many people who have ADCs report them to be comforting, suggesting therapeutic potential. However, many individuals in Western cultures choose not to disclose their ADCs to mental health providers, citing fears of pathologization, disenfranchisement due to gender expectations, negative ADC encounters, or minimization by clinicians. For others, ADCs are deeply personal and people may keep the experiences to themselves for fear that providers might explain the ADCs away by framing them in purely psychological terms. As such, there is a paucity of literature on how therapists should best approach the topic of ADC with clients. The following narrative review offers clinical interview and assessment strategies from theoretical papers and empirical studies to guide this process. Clinicians are encouraged to self-reflect on their natural inclinations around ADC, assess general psychological functioning, normalize and validate the ADC experience, assess client feelings and explanations, and inquire about spiritual beliefs. Clinicians can also help clients to explore the meaning and personal significance of their ADCs as well as clients' perceived relationships with the deceased. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
34. Non-disclosure of drug injection practices as a barrier to HCV testing: results from the PrebupIV community-based research study.
- Author
-
Ilhame, Anwar, Cécile, Donadille, Camelia, Protopopescu, David, Michels, Joris, Herin, Adélaïde, Pladys, Danièle, Bader, Patrizia, Carrieri, and Perrine, Roux
- Subjects
COMMUNITY-based participatory research ,ANTIBODY titer ,MEDICAL personnel ,HEPATITIS C virus ,NONDISCLOSURE - Abstract
Background: Hepatitis C virus (HCV) infection prevalence is particularly high in people who inject drugs (PWID), a population that faces many barriers to HCV testing and care. A better understanding of the determinants of access to HCV testing is needed to improve their engagement in the HCV care cascade. We used data from a cross-sectional survey of people who inject drugs, mainly opioids, to identify factors associated with recent HCV testing. Methods: Self-reported data on HCV antibody testing were analyzed for 550 of the 557 PWID enrolled in PrebupIV, a French cross-sectional community-based survey which assessed PWID acceptability of injectable buprenorphine as a treatment. Factors associated with recent (i.e., in the previous six months) HCV antibody testing were identified performing multivariable logistic regression. Results: Among the study sample, 79% were men and 31% reported recent HCV antibody testing. Multivariable analysis found that PWID who did not disclose their injection practices to anyone (aOR [95% CI] 0.31 [0.12,0.82], p = 0.018), older PWID (aOR [95% CI] 0.97 [0.95,1.00], p = 0.030) and employed respondents (aOR [95% CI] 0.58 [0.37,0.92], p = 0.019) were all less likely to report recent HCV testing. No association was found between opioid agonist therapy and HCV testing. Conclusions: Our findings suggest that non-disclosure of injection practices, employment and age were all barriers to HCV antibody testing. Preventing stigma around injection practices, developing the HCV testing offer in primary care and addiction care services, and training healthcare providers in HCV care management could improve HCV testing and therefore, the HCV care cascade in PWID. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
35. FOR THE WORKERS: BANNING NON-DISCLOSURE AGREEMENTS IN HARASSMENT AND DISCRIMINATION SETTLEMENTS.
- Author
-
ASTA, MANETTE
- Subjects
NONDISCLOSURE ,EMPLOYMENT discrimination ,HARASSMENT ,LEGAL settlement ,LABOR contracts ,METOO movement ,BLACK Lives Matter movement - Abstract
The article offers a policy proposal and encourages a federal ban on non-disclosure agreements (NDA) in employment harassment and discrimination settlements. Topics discussed include history and purpose of NDA, contract agreements that hinder the voices of workers from the perspective of the #MeToo movement and the Black Lives Matter protests, judicial approaches to navigating NDAs, and U.S. state and federal legislation to combat the use of NDAs.
- Published
- 2023
36. SUSTAINABLE REPORTING PRACTICES OF INDIAN CORPORATE SECTOR: A CASE STUDY OF LISTED COMPANIES.
- Author
-
Dash, Sucheesmita and Dey, Sanjeeb Kumar
- Subjects
SUSTAINABILITY ,CORPORATION reports ,ENVIRONMENTAL reporting ,SUSTAINABLE development reporting ,NONDISCLOSURE ,ORGANIZATIONAL performance ,BUSINESS enterprises - Abstract
The contemporary changes in the past few years in corporate reporting practices ask for the incorporation of the financial, social and environmental performance of the company in one single report. The reporting of such performances in a single report is referred to as sustainable reporting. This kind of non-financial disclosure is still new in the Indian context. Sustainability reporting practices envisage social and environmental disclosures. This practice generally increases awareness among Indian corporations. Moreover, this reporting practice ensures the stakeholders that the business practices are transparent, fair and at the same time socially and environmentally friendly. This study will try to analyse the sustainability reporting practices followed by the NSE-50 listed companies. It will also try to analyse if there is any particular difference between the sustainability reporting practices of the sample companies and those of other companies. The data considered for the study is secondary in nature. It is collected from the annual reports, sustainability reports, and business responsibility reports published on the official site of the company. The study is conducted for a period of seven years, that is, from 2014-15 to 2020-21. Appropriate statistical tools are used for analysis purpose. The study found a significant difference in the sustainability reporting practices of the sample companies. [ABSTRACT FROM AUTHOR]
- Published
- 2023
37. Análise metodológica dos EBITDA incompatíveis divulgados pelas companhias listadas na B3: identificação das variáveis divergentes nas conciliações.
- Author
-
Pisa Kistner, Shaiane and Platt Neto, Orion Augusto
- Subjects
BUSINESS enterprises ,FINANCIAL statements ,INVESTORS ,STATISTICAL sampling ,DISCLOSURE ,NONDISCLOSURE ,DEPRECIATION ,EBITDA (Accounting) - Abstract
Copyright of Revista Ambiente Contábil is the property of Revista Ambiente Contabil and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
38. Nível de disclosure nos relatórios de sustentabilidade em conformidade com o Global Reporting Initiative (GRI).
- Author
-
Três, Pamela, Di Domenico, Daniela, and Três, Naline
- Subjects
MARKETING ,DISCLOSURE ,NONDISCLOSURE ,SUSTAINABLE development reporting ,ENVIRONMENTAL management ,WEBSITES ,INDIGENOUS peoples - Abstract
Copyright of Revista Ambiente Contábil is the property of Revista Ambiente Contabil and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
39. The determinants and value-relevance of voluntary disclosure of supply chain information.
- Author
-
Cai, Charlie X., Teng, Fei, Xia, Xue, and Xin, Yu
- Subjects
SUPPLY chains ,DISCLOSURE ,INFORMATION asymmetry ,CORPORATE governance ,NONDISCLOSURE - Abstract
We use the voluntary nature of supply chain information disclosure in China's stock market, including both major customers and suppliers information, to study the determinants and value relevance of proprietary information voluntary disclosure. Consistent with information asymmetry concern, disclosure is more likely when firms are seeking external finance or operating with a more concentrated supply chain where the needs of reducing information asymmetry are higher. Supply chain disclosure is found to be associated with a lower firm valuation on average. Good corporate governance reduces such voluntary disclosure, further confirming protecting proprietary information is one of the key considerations of non-disclosure. The disclosure of supplier identity is less value relevant than customer identity. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
40. Non-Disclosure of HIV-Positive Serostatus: Unmatched Case–Control Study in People Living with HIV in Public Health Facilities of Gedeo Zone, Southern Ethiopia.
- Author
-
Tessema, Betelhem Tadesse, Bune, Girma Tenkolu, and Mamo, Zerihun Berhanu
- Subjects
HIV-positive persons ,HEALTH facilities ,NONDISCLOSURE ,CASE-control method ,LOGISTIC regression analysis - Abstract
Background: Non-disclosure of HIV-positive status (NDHPSS) is the individual's experience of hiding their HIV status from other people or groups. People who fail to reveal their HIV-positive serostatus risk contracting the virus again, not receiving the best possible care, and even dying. Purpose: To assess predictors of NDHPSS in people living with HIV in public health facilities in Gedeo-Zone, Southern-Ethiopia. Methods: In Gedeo-Zone, Southern Ethiopia, a facility-based, unmatched, case–control study was carried out from the first of February to March 30, 2022GC. With a case-to-control ratio of 1:1, a total of 360 respondents (89 cases and 271 controls) were involved. The respondents were chosen using a sequential sampling technique. EpiData-V-3.1 was used to enter the data, and SPSS-V-25 was used to analyse it. To determine the factors that were connected to the result, a binary logistic regression analysis was performed. AOR at the 95% confidence interval and p-values under 0.05 were utilised to explain their statistical significance. Results: The study had 360 participants in total— 271 controls and 89 cases—resulting in a response rate of 97.6%. The average age of the participants was 35.6 years (SD: 8.3). After adjusting the possible confounders, sex (AOR = 2.8, 95% CI: 1.04– 7.56), residence (AORs = 3.52, 95% CI: 2.83– 9.39), WHO clinical stage I (AORs = 4.68, 95% CI: 1.9– 22.1), short duration of ART follow-up care (AOR = 4.21, 95% CI: 1.65– 10.73), and number of lifetime sexual partners (AOR = 6.9, 95% CI: 1.86– 26.3) were significantly associated factors with the outcome. Conclusion: According to this study, living in a rural area and being in WHO clinical stage one, in addition to being a woman and having multiple sexual partners during one's lifetime, were predictors of non-disclosure of an HIV-positive serostatus. As a result, encouraging people with HIV in WHO stage I and those who have had more than one sexual partner in their lifetime to disclose their status and expanding counselling services for rural residents and women have a substantial impact on reducing the HIV load. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
41. Top 10 Things to Know When Dealing with Government Entities.
- Author
-
Breshears, Alexandra A. and Kane, Emily D.
- Subjects
GOVERNMENT agencies ,PUBLIC contracts ,INDEMNIFICATION ,NONDISCLOSURE ,DISCLOSURE ,POLITICAL ethics ,BRIBERY laws ,GOVERNMENT purchasing - Abstract
The article outlines 10 things to know when dealing with government entities. These include difference between contracting with government entities and contracting with private entities, inability of public agencies to extend indemnification or agree to limit liability, inverse inherent authorities of public and corporate entities, and absence of assurance that nondisclosure agreements will prevent disclosure and tendency of private conversations to be made public.
- Published
- 2023
42. Non-disclosure of developmental neurotoxicity studies obstructs the safety assessment of pesticides in the European Union.
- Author
-
Mie, Axel and Rudén, Christina
- Subjects
PESTICIDES ,NONDISCLOSURE ,NEUROTOXICOLOGY ,PLANT products ,PLANT protection ,TESTING laboratories - Abstract
Background: In the European Union (EU), the safety assessment of plant protection products relies to a large extent on toxicity studies commissioned by the companies producing them. By law, all performed studies must be included in the dossier submitted to authorities when applying for approval or renewal of the active substance. Methods: For one type of toxicity, i.e. developmental neurotoxicity (DNT), we evaluated if studies submitted to the U.S. Environmental Protection Agency (EPA) had also been disclosed to EU authorities. Results: We identified 35 DNT studies submitted to the U.S. EPA and with the corresponding EU dossiers available. Of these, 9 DNT studies (26%) were not disclosed by the pesticide company to EU authorities. For 7 of these studies, we have identified an actual or potential regulatory impact. Conclusions: We conclude that (1) non-disclosure of DNT studies to EU authorities, in spite of clear legal requirements, seems to be a recurring phenomenon, (2) the non-disclosure may introduce a bias in the regulatory risk assessment, and (3) without full access to all performed toxicity studies, there can be no reliable safety evaluation of pesticides by EU authorities. We suggest that EU authorities should cross-check their data sets with their counterparts in other jurisdictions. In addition, applications for pesticide approval should be cross-checked against lists of studies performed at test facilities operating under Good Laboratory Practice (GLP), to ensure that all studies have been submitted to authorities. Furthermore, rules should be amended so that future studies should be commissioned by authorities rather than companies. This ensures the authorities' knowledge of existing studies and prevents the economic interest of the company from influencing the design, performance, reporting and dissemination of studies. The rules or practices should also be revised to ensure that non-disclosure of toxicity studies carries a significant legal risk for pesticide companies. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
43. Cross‐country diversity and non‐IFRS financial performance measures.
- Author
-
Clinch, Greg, Tarca, Ann, and Wee, Marvin
- Subjects
FINANCIAL performance ,MERGERS & acquisitions ,NONDISCLOSURE ,DISCLOSURE ,NATIONAL competency-based educational tests ,FINANCIAL statements - Abstract
We investigate the disclosure of non‐IFRS performance measures by 400 companies from eight countries using IFRS Standards (Australia, France, Germany, Hong Kong, Italy, Singapore, Sweden and the United Kingdom) in the years 2005, 2008, 2011 and 2013 (1595 company‐years). The incidence of disclosure is higher in UK and France but lower in Hong Kong, Germany and Singapore. Exclusions relating to impairment, tax, and mergers and acquisitions are frequent. Firms making non‐IFRS disclosures are more likely to be larger, have higher leverage, and exhibit greater volatility in their reported income. Additional tests show national reporting traditions and practices affect non‐IFRS disclosures. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
44. Supervisor Cultural Humility and Supervisee Nondisclosure: The Supervisory Working Alliance Matters.
- Author
-
Ertl, Melissa M., Ellis, Michael V., and Peterson, Lawrence P.
- Subjects
CULTURE ,DISCLOSURE ,HOSPITAL medical staff ,PROFESSIONAL employee training ,CLINICAL supervision ,APPLIED psychology ,INTERPROFESSIONAL relations ,SUPERVISION of employees - Abstract
Given that at least half of supervisees (therapist trainees) never have their clinical work monitored or observed, supervisees who withhold salient information in clinical supervision compromise supervisors' ability to monitor client welfare and promote supervisees' professional development. Attempting to further understand the factors explaining supervisee nondisclosure, we tested the supervisory working alliance as a mediator of the hypothesized inverse relations of cultural humility and collaborative supervision with supervisee nondisclosure (supervision-related and clinically-related nondisclosure) among a diverse sample of 214 supervisees in applied psychology and allied mental health programs. Results supported the hypotheses that (a) descriptively, supervision-related nondisclosure was more prominent than clinically-related nondisclosure; (b) cultural humility substantially inversely predicted supervisee nondisclosure; and (c) the supervisory working alliance fully mediated the inverse relations of cultural humility and collaborative supervision with supervisee nondisclosure. Understanding the mechanisms underlying supervisee nondisclosure has broad implications for clinicians and researchers alike. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
45. Prosecuting and Propagating Emotional Harm: The Criminalisation of HIV Nondisclosure in Canada.
- Author
-
Bogosavljević, Katarina and Kilty, Jennifer M.
- Subjects
HIV ,NONDISCLOSURE ,HIV-positive persons ,LEGAL norms ,RESTORATIVE justice - Abstract
Copyright of Canadian Journal of Law & Society/Revue Canadienne Droit et Societe (Cambridge University Press) is the property of Cambridge University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
46. Disclosing Sexual Assault: Understanding the Culture of Nondisclosure
- Author
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Barrios, Veronica R., Caspi, Jonathan, Cook, Sarah, Section editor, Hipp, Tracy N., Section editor, Hill-Attkisson, Amanda, Section editor, Bryant-Davis, Thema, Section editor, White, Jacquelyn W., Section editor, Swartout, Kevin, Section editor, Geffner, Robert, editor, White, Jacquelyn W., editor, Hamberger, L. Kevin, editor, Rosenbaum, Alan, editor, Vaughan-Eden, Viola, editor, and Vieth, Victor I., editor
- Published
- 2022
- Full Text
- View/download PDF
47. Nondisclosure of Medical Related Information by Persons with Type 1 and Type 2 Diabetes Mellitus to Their Healthcare Providers: Do Different Patterns Exist?
- Author
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Alrasheed AA, Wafa AN, Hamouda RH, Alharthi SA, AlMotairi HM, Alsadhan KF, AlSaif HI, and Almigbal TH
- Subjects
nondisclosure ,diabetes miletus ,medical information ,saudi arabia ,Medicine (General) ,R5-920 - Abstract
Abdullah A Alrasheed,1,2 Amaal N Wafa,3 Reham H Hamouda,4 Sawsan A Alharthi,5 Hour M AlMotairi,3 Khalid F Alsadhan,1,2 Haytham I AlSaif,1,2 Turky H Almigbal1,2 1Department of Family and Community Medicine, College of Medicine, King Saud University, Riyadh, Saudi Arabia; 2King Saud University Medical City, King Saud University, Riyadh, Saudi Arabia; 3Department of Family Medicine, Vision College of Medicine, Vision Colleges, Riyadh, Saudi Arabia; 4Department of Family Medicine, College of Medicine, AlMaarefah University, Riyadh, Saudi Arabia; 5Department of Family Medicine, College of Medicine, King Saud bin Abdulaziz University for Health Sciences, Riyadh, Saudi ArabiaCorrespondence: Abdullah A Alrasheed, Department of Family and Community Medicine, College of Medicine, King Saud University, Riyadh, Saudi Arabia, Tel +966 55 644 0445, Email abdullahalrasheed03@gmail.comPurpose: The doctor–patient relationship is often challenged by complex communication issues and nondisclosure of important related medical information, especially in diabetes management. Very little information is known about diabetic patient nondisclosure to their doctors. The present study evaluated the prevalence of nondisclosure of information by persons with type 1 and type 2 diabetes mellitus to healthcare providers and its associated factors among the Saudi population, as well as the differences between persons with type 1 and type 2 diabetes mellitus.Methods: A cross-sectional study targeting persons with type 1 and type 2 diabetes mellitus was conducted at King Saud University Medical City, Saudi Arabia, Riyadh. An online self-administered questionnaire was used to collect data.Results: A total of 285 participants were included in the study (155 [54.4%] and 130 [45.6%] type 1 and 2 diabetic patients, respectively). Having an unhealthy diet (25.3%, n = 72), not regularly exercising (23.5%, n = 67), hiding some glucose readings (23.2%, n = 65), and not following instructions for weight loss (22.8%, n = 44) were the most common types of nondisclosed information among diabetic patients. The nondisclosure of information was significantly higher among type 2 patients (29.2%) than type 1 diabetic patients (18.7%) in terms of not participating in regular exercise (p = 0.018). Similarly, the nondisclosure of information was significantly higher among persons with type 1 diabetes compared to persons with type 2 diabetes in terms of hiding some glucose readings (p < 0.001) and not disclosing hyperglycemia (p = 0.011).Conclusion: Nondisclosure of important related medical information among diabetic patients to their healthcare providers is prevalent among the Saudi population. Furthermore, the types and causes of nondisclosed information differ among persons with type 1 and type 2 diabetes mellitus.Keywords: nondisclosure, diabetes mellitus, medical information, Saudi Arabia
- Published
- 2022
48. A Duty to Disclose Social Injustice Torts.
- Author
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Bachar, Gilat Juli
- Subjects
SOCIAL justice ,TORTS ,NONDISCLOSURE ,CONFIDENTIAL communications ,JUSTICE - Abstract
Are tort victims ever obligated to disclose the wrongdoing they suffered? This unanswered question demands our prompt attention given two recent trends: the prevalence of non-disclosure agreements concealing injustices such as sexual wrongdoing and police misconduct; and a new wave of sunshine-in-litigation laws attempting to curb confidentiality in at least a dozen states, from Tennessee to California. Such laws have sought to prioritize the public interest in information regarding certain harmful behavior over the interests of individual litigants. But, to date, scholars and policymakers have failed to identify one of the key justifications for curtailing the widespread practice of confidentiality in tort settlements. This Article is the first to fill this crucial gap, conceptualizing and delineating a disclosure duty owed by tort victims to others. The Article first creates a taxonomy of existing sunshine laws, arguing that current legislation has been miscalibrated and has failed to effectively address the problem of keeping valuable settlement information under wraps. Specifically, existing sunshine laws have been subject matter-based, resulting in both over- and underinclusiveness. Instead, sunshine laws should target wrongs arising from social injustice, which breed the most significant tension between the interests of individual litigants and the public. In the context of social injustice torts, the Article argues that victims owe a duty of disclosure to others. It contends that victims are best situated to report the injustices they suffered, that failing to disclose allows systems of oppression to continue to pervade our society and that disclosure should be understood as an act of solidarity between present and future victims of injustice. Next, the Article considers the administrability of such a duty for tort law, arguing that when victims seek to use the court system to vindicate a right of action against their wrongdoers, they should be required to disclose any information of public interest underlying their claim. The Article then addresses concerns regarding a potential chilling effect and suggests limiting the scope of disclosure to four categories of wrongdoers which pose the highest risk to third parties and to the public more broadly: (1) repeat wrongdoers, (2) disproportionally powerful wrongdoers, (3) organizations, and (4) public entities. Drawing on these categories to require disclosure of settlement information in social injustice torts, the Article argues, will allow society to maintain the practice of confidential settlements for the benefit of individual victims, without giving up on democratic transparency. "All actions relating to the right of other human beings are wrong if their maxim is incompatible with publicity". [ABSTRACT FROM AUTHOR]
- Published
- 2023
49. Sports fans, wagering, and concussion knowledge: implications for injury nondisclosure.
- Author
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Sullivan, Karen A., Jaganathan, Kannan Singaravelu, and Kinmond, Sally
- Subjects
SPORTS spectators ,BRAIN concussion ,CONVENIENCE sampling (Statistics) ,NONDISCLOSURE ,HIGH school athletes ,AUSTRALIANS - Abstract
Objective: Athletes perceive sports fans as a source of concussion nondisclosure pressure. Sports fans are exposed to injury depictions from the media that could lead them to underestimate its seriousness. This study examined the concussion knowledge of non-sports fans, sports fans, and wagering sports fans, as knowledge is a modifiable factor that can influence injury disclosure. Setting and participants: A convenience sample of 443 Australian adults completed an online survey. Design: Cross-sectional. Main measures: Self-rated and actual concussion knowledge (the Rosenbaum Concussion Knowledge and Attitudes Survey; RoCKAS). Results: There was no significant difference in the concussion knowledge of self-identified sports (n = 157) and non-sports (n = 286) fans; but sports fans rated their knowledge as significantly higher than non-sports fans (p <.05). Wagering sports fans (n = 24) had significantly less concussion knowledge than non-wagering sports fans (η
2 =.03, small effect). Discussion: Athletes who feel nondisclosure pressure from sports fans may be influenced by people with incomplete concussion knowledge, particularly wagering sports fans. Sports fans over-estimated their knowledge, and this could contribute to the nondisclosure pressure felt by athletes. Programmes to increase injury disclosure by athletes should take these factors into consideration. [ABSTRACT FROM AUTHOR]- Published
- 2023
- Full Text
- View/download PDF
50. Doctoral students' experiences of nondisclosure with their dissertation chair.
- Author
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Cook, Ryan M., Crabtree, Rachel, Sackett, Corrine R., Baylin, Andrea, and Sharma, Jyotsana
- Subjects
DOCTORAL students ,NONDISCLOSURE ,PROFESSIONAL relationships ,ACADEMIC dissertations ,PHENOMENOLOGY - Abstract
We examined doctoral students' experiences of nondisclosure with their dissertation chairs. Using a hermeneutic phenomenology design, we analyzed two individual interviews of 10 doctoral students. We identified the following three themes: (a) the professional dynamics in the relationship, (b) the interpersonal and cultural dynamics in the relationship, and (c) prioritization of completing the dissertation. Implications for doctoral students and dissertation chairs are discussed. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
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