Creditors,such as banks,often use disclosed environmental information to assess a company’s environmental risk and ensure the safety of debt funds.Consequently,carbon disclosures have become an important consideratio...Creditors,such as banks,often use disclosed environmental information to assess a company’s environmental risk and ensure the safety of debt funds.Consequently,carbon disclosures have become an important consideration for creditors when making investments.This study explores the relationship between carbon disclosure and debt financing costs using data on listed companies from 2008 to 2019.The results show that carbon disclosure can reduce the debt financing costs of enterprises,and that this influence is more significant for private companies than for state-owned enterprises.Instrumental variables and Propensity Score Matching(PSM)were used to evaluate the robustness of negative relationships.Furthermore,carbon disclosure has a more significant impact on debt costs with less environmental supervision pressure,weak residents’environmental awareness,and weak product market competition.These findings provide guidance for companies’carbon information disclosure and support the establishment of official carbon disclosure standards.展开更多
Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional s...Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional securities,which imposes higher requirements on information disclosure for asset-backed securities.Asset-backed securities have characteristics such as diversified disclosers,differentiated disclosure content,and specialized risk factors.China has already formulated a series of rules and regulations regarding information disclosure of asset-backed securities.It is imperative to develop specialized laws and regulations for asset-backed securities,encompass original equity holders and credit enhancement agencies as information disclosers,incorporate information such as underlying asset details,cash flow projections,and credit ratings and enhancements into the disclosure content,and improve the legal liability rules to effectively address false disclosures.展开更多
HIV status disclosure to partners is critical in improving the health and well-being of mother-infant dyad in the prevention of HIV transmission from mother to child (PMTCT) program. This study assesses the HIV disclo...HIV status disclosure to partners is critical in improving the health and well-being of mother-infant dyad in the prevention of HIV transmission from mother to child (PMTCT) program. This study assesses the HIV disclosure rate to intimate partners, associated factors, and outcomes among women in the PMTCT program in two large HIV clinics in Abuja, Nigeria. A descriptive cross-sectional study employed a multi-stage sampling technique in selecting 220 pregnant women enrolled in PMTCT care in two clinics. Outcomes measures include HIV status disclosure to intimate partner, women’s viral suppression status (suppressed < 1000 copies/mL, unsuppressed ≥ 1000 copies/mL), and previous MTCT experience. Exposure variables include the participant’s socio-demographic characteristics and HIV care history. Data were presented using frequency tables. Simple and multivariate logistic regression was done to ascertain the predictors of HIV status disclosure and assess the association between HIV disclosure, viral suppression, and MTCT experience at a p-value of less than 0.05. Only 205 (96.7%) entries were completed and analyzed A larger percentage of the participants were married women, 158 (77.1%), within the age group 26 - 35 years (53.3%). Women’s HIV status disclosure rate to intimate partners was 49.3% (101/205). Factors associated with HIV disclosure rate to intimate partners at the univariate level were the participant’s age, Christian religion [COR: 1.80, 95%CI: 1.04 - 3.21, p = 0.04], full employment [COR: 1.92, 95%CI: 1.10 - 3.34, p = 0.02], HIV positivity prior to PMTCT enrollment [COR: 2.88, 95%CI: 1.26 - 6.59, p < 0.01], duration on antiretroviral therapy [COR: 1.07, 95%CI: 1.01 - 1.13, p = 0.03], and knowledge of partner’s HIV status [COR: 0.20, 95%CI: 0.08 - 0.51, p < 0.01]. Only HIV positivity prior to PMTCT enrollment [AOR: 3.27, 95%CI: 1.23 - 8.70, p < 0.01] and awareness of the partner’s HIV status, [AOR: 0.17, 95%CI: 0.06 - 0.49, p < 0.01] were significant predictors of HIV status disclosure after controlling for confounder. The two study outcomes;women’s viral suppression and MTCT experience were not significantly associated with participants’ HIV status disclosure to intimate partners. Our study shows that HIV disclosure to intimate partners is still a big challenge among pregnant women in PMTCT settings in Nigeria, with awareness of the partner’s HIV status and the type of patient enrollment in the PMTCT setting being the two strong predictors of pregnant women’s HIV disclosure status to partners.展开更多
Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. I...Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. In order to eliminate information disclosure, deciding view security algorithm and eliminating information disclosure algorithm are proposed, and the validity of the algorithms are proved by experiment. The experimental results showing, deciding view security algorithm can decide the safety of a set of views under prior knowledge, and eliminating information disclosure algorithm can eliminate disclosure efficiently.展开更多
Matter of interest is the disclosure on intellectual capital(IC)in the era of global“knowledge economy”or global“knowledge society”.The aim of the paper is to verify the level of disclosure that Italian companies ...Matter of interest is the disclosure on intellectual capital(IC)in the era of global“knowledge economy”or global“knowledge society”.The aim of the paper is to verify the level of disclosure that Italian companies have on the components and on the relevance of their IC.Using the“content analysis”and a specific method already tested in managerial literature,we propose a report that measures the intellectual capital with the adoption of 21 functional indicators,which consider specific aspects of intangible assets of a firm.Applying the content analysis to financial statements of 56 companies included in five super-sector stock indexes of Italian equity market,we find that the level of overall disclosure is,on average,moderate but increasing.Observing a disclosure index based on the specific components of intellectual capital considered in this research,all the aspects of IC have benefited,on average,of an improvement in the level of external communication.This paper represents an improvement of a paper presented at the Symorg Conference regarding the empirical analysis.At the same time,it is just the first step of a wider research that aims to verify the relationships existing between IC,firm performances,and market capitalization.展开更多
The aim of the study was to explore the decision to and the process of disclosure of parental HIV status to children. Focus group interviews were conducted with 21 parents of 39 children aged 7 - 18 years. Participant...The aim of the study was to explore the decision to and the process of disclosure of parental HIV status to children. Focus group interviews were conducted with 21 parents of 39 children aged 7 - 18 years. Participants were recruited from a highly active antiretroviral treatment (HAART) program of an academic hospital in South Africa. Parents disclosed more to older children than to younger children in the same family, and the breadth and depth of the information shared was depended on the age of the child. Communication with adolescent children included topics on HIV prevention and unsafe sexual practices. For parents with a long history of sickness, disclosure occurred soon after the diagnosis was made, when they had not commenced with antiretroviral treatment (ART). They disclosed to prepare their children for HIV related emergencies and imminent death. Parents also expected support from their older children after disclosure. Some parents were forced to disclose because children suspected their HIV status, and parents could not continue to hide symptoms like severe weight loss. In addition, parents disclosed to educate children on how to protect themselves from HIV infection. For most parents, disclosure was unplanned, emotive, and burdened with anxiety and fear of rejection by their children. However, when the decision to disclose was made, parents were honest and open and informed their children that they were HIV positive. Parents may benefit from disclosure support services, and health care providers can assist parents in deciding when and how to disclose.展开更多
After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry ...After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry internal control system is sound, which has an important impact on social stability and healthy economic development. Therefore, this paper selects a company in the real estate industry, through the analysis of its internal control information disclosure, finds out its existing problems, and puts forward practical and feasible suggestions.展开更多
Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundame...Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.展开更多
Based on the company's disclosure of key customer information,the impact of corporate customer concentration on analyst forecast was studied,and we further studied the impact of detailed customer names on analyst ...Based on the company's disclosure of key customer information,the impact of corporate customer concentration on analyst forecast was studied,and we further studied the impact of detailed customer names on analyst forecasts. It is found that:(i) customer concentration significantly affects the accuracy of analyst forecasts. The higher the customer concentration is,the lower the accuracy of analyst forecasts is;(ii) Voluntary disclosure of customer names can provide incremental information to analysts and mitigate the negative impact of customer concentration on the accuracy of analyst forests;(iii) further research has found that the incremental information brought by the state-owned enterprises' disclosure of the customer names to analysts is more obvious; disclosure of customer names by companies with high environmental uncertainty is more likely to be of concern to analysts; and star analysts have a higher ability to interpret customer names than non-star analysts.展开更多
In order to effectively detect the privacy that may be leaked through social networks and avoid unnecessary harm to users,this paper takes microblog as the research object to study the detection of privacy disclosure ...In order to effectively detect the privacy that may be leaked through social networks and avoid unnecessary harm to users,this paper takes microblog as the research object to study the detection of privacy disclosure in social networks.First,we perform fast privacy leak detection on the currently published text based on the fastText model.In the case that the text to be published contains certain private information,we fully consider the aggregation effect of the private information leaked by different channels,and establish a convolution neural network model based on multi-dimensional features(MF-CNN)to detect privacy disclosure comprehensively and accurately.The experimental results show that the proposed method has a higher accuracy of privacy disclosure detection and can meet the real-time requirements of detection.展开更多
The advancement of information technology has improved the delivery of nancial services by the introduction of Financial Technology(FinTech).To enhance their customer satisfaction,Fintech companies leverage articial i...The advancement of information technology has improved the delivery of nancial services by the introduction of Financial Technology(FinTech).To enhance their customer satisfaction,Fintech companies leverage articial intelligence(AI)to collect ne-grained data about individuals,which enables them to provide more intelligent and customized services.However,although visions thereof promise to make customers’lives easier,they also raise major security and privacy concerns for their users.Differential privacy(DP)is a common privacy-preserving data publishing technique that is proved to ensure a high level of privacy preservation.However,an important concern arises from the trade-off between the data utility the risk of data disclosure(RoD),which has not been well investigated.In this paper,to address this challenge,we propose data-dependent approaches for evaluating whether the sufcient privacy is guaranteed in differentially private data release.At the same time,by taking into account the utility of the differentially private synthetic dataset,we present a data-dependent algorithm that,through a curve tting technique,measures the error of the statistical result imposed to the original dataset due to the injection of random noise.Moreover,we also propose a method that ensures a proper privacy budget,i.e.,will be chosen so as to maintain the trade-off between the privacy and utility.Our comprehensive experimental analysis proves both the efciency and estimation accuracy of the proposed algorithms.展开更多
The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental i...The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental information disclosure to the environmental information public service. The core of the transformation is public participation,in the whole procedure of environmental information supply decision making,production,and quality supervision and evaluation,etc. The target path of the environmental information governance reform includes five parts: improvement of public satisfaction,optimizing information disclosure,information quality control,integration of information resources,and multiple supply.展开更多
Purpose: Parent informing children and adolescents about their own HIV infection status is crucial for harmonious and interfamilial relationship despite the associated dilemma. This study assessed the factors associat...Purpose: Parent informing children and adolescents about their own HIV infection status is crucial for harmonious and interfamilial relationship despite the associated dilemma. This study assessed the factors associated with parental disclosure of own HIV status to their biological children. Methods: The facility based cross-sectional design approach informed the recruitment of 192 HIV positive parents. This was done through a two-stage stratified (rural/urban) and random sampling technique across 7 ART clinics and hospitals in the Ashanti and Brong Ahafo regions in Ghana between June 2018 and June 2019. Data was collected through interviewer-administered structured questionnaires. Parental disclosure to children was defined as parent own verbal statement of having mentioned HIV or AIDS as the name of his/her illness to at least one of his or her biological children. The study compared weighted proportions for variables measured categorically by the use of chi-square (χ2) significant at P Results: Of the 192 HIV positive parents aged 20 to 64 years (M, SD = 38.56, 8.34), 89.1% were females, averagely having 3 children with 89.5% having only one child being HIV positive, out of which one in every four parent was without formal education. Parental disclosure to biological children was 11% while parental own status disclosure to any child under the parent’s care was 14.6%. Parental disclosure was associated with being married or living with a sexual partner (OR = 3.4;95% CI: 1.08 - 10.66, P Conclusions: Only a tenth of all HIV positive parents had told their children about their own (parents) HIV status. Parental disclosure should be encouraged and interventions designed to improve it particularly as they contribute to shaping the vulnerability context of HIV and AIDS positive children.展开更多
AIM To quantify the variability of financial disclosures by authors presenting orthopaedic trauma research. METHODS Self-reported authorship disclosure information published for the 2012 American Academy of Orthopaedi...AIM To quantify the variability of financial disclosures by authors presenting orthopaedic trauma research. METHODS Self-reported authorship disclosure information published for the 2012 American Academy of Orthopaedic Surgeons(AAOS) and Orthopaedic Trauma Association(OTA) meetings was compiled from meeting programs. Both the AAOS and OTA required global disclosures for participants. Data collected included:(1) total number of presenters;(2) number of presenters with financial disclosures;(3) number of disclosures per author;(4) total number of companies supporting each author; and(5) specific type of disclosure. Disclosures made by authors presenting at more than one meeting were then compared for discrepancies.RESULTS Of the 5002 and 1168 authors presenting at the AAOS and OTA annual meetings, respectively, 1649(33%) and 246(21.9%) reported a financial disclosure(P < 0.0001). At the AAOS conference, the mean number of disclosures among presenters with disclosures was 4.01 with a range from 1 to 44. The majority of authors with disclosures reported three or more disclosures(n = 876, 53.1%). The most common cited disclosurewas as a paid consultant(51.5%) followed by research support(43.0%) and paid speaker(34.8%). Among the 256 physicians with financial disclosures presenting at the OTA conference, the mean number of disclosures was 4.03 with a range from 1 to 22. Similar to the AAOS conference, the majority of authors with any disclosures at the OTA conference reported three or more disclosures(n = 140, 54.7%). Most authors with a disclosure had three or more disclosures and the most common type of disclosure was paid consulting. At the OTA conference, the most commonly cited form of disclosure was paid consultant(54.3%) followed by research support(46.1%) and paid speaker(42.6%). Of the 346 researchers who presented at both meetings, 112(32.4%) authors were found to have at least one disclosure discrepancy. Among authors with a discrepancy, 36(32.1%) had three or more discrepancies. CONCLUSION There were variability and inconsistencies in financial disclosures by researchers presenting orthopaedic trauma research. Improved transparency of conflict of interest disclosures is warranted among trauma researchers presenting at national meetings.展开更多
Determining the baseline utilization of best practices among clinicians, with regard to HIV care and disclosure of status to at-risk partners, is critical to addressing HIV prevention issues and disease transmission. ...Determining the baseline utilization of best practices among clinicians, with regard to HIV care and disclosure of status to at-risk partners, is critical to addressing HIV prevention issues and disease transmission. In this study, we examined clinicians' utilization of best practices for HIV/AIDS care and the disclosure of HIV status to sexual and needle-sharing partners (HSSNSP). We conducted a cross-sectional survey of 100 clinicians to assess knowledge, attitude, and behavior towards best practices for HIV care and disclosure of HSSNSP. Multiple logistic regression analysis was used to determine factors associated with the utilization of clinical best practices for HIV care and disclosure of HSSNSP. Forty eight percent of the participants revealed poor behaviors. Fifty six percent showed less positive attitudes towards clinical best practices for HIV care and disclosure of status. Less than half (32%) of the participants had earned at least 1 HIV/AIDS CME credit in the past two years. Our study showed strong associations between the utilization of best practices for HIV care and the disclosure of status, and clinician attitudes and knowledge levels. Further research that aims to improve knowledge and attitudes on clinical best practices for providing HIV/AIDS care and the disclosure of status is needed. This improvement may lead to increase in the utilization of best practices for HIV care and disclosure of status, and contribute to decreases in disease transmission rates.展开更多
South Africa has seen an increasing population of children and adolescents accessing antiretroviral treatment (ART) in the past seven years. Many of these children are at the age when they should know their HIV diagno...South Africa has seen an increasing population of children and adolescents accessing antiretroviral treatment (ART) in the past seven years. Many of these children are at the age when they should know their HIV diagnosis. We used grounded theory to explore the process, reasons and outcomes of HIV disclosure to children accessing ART from a paediatric HIV clinic in South Africa. Twenty seven caregivers of children aged 6 - 13 years who were receiving ART participated in four focus group interviews. Four main themes, disclosure occurring as a process, asking HIV related questions, the right age to tell, and the child's reaction to the diagnosis emerged. Biological caregivers approached disclosure as a process;they planned and prepared for the disclosure event for a long time. Full disclosure occurred when the caregivers had dealt with their own personal fears over the child's diagnosis, resulting in disclosure being delayed to older age and adolescence. Non-biological caregivers disclosed impulsively to children and employed partial disclosure. Caregivers disclosed because of the child's refusal to continue taking medication or the child repeatedly questioned the reasons for taking medication. Caregivers also disclosed because it was the right time to disclose, and the right time was often when the child reaches adolescence. After learning about their HIV diagnosis children became more adherent to medication, they also ensured that their HIV infected biological caregivers were adherent too. Children kept their diagnosis secret from people outside their immediate families. The increased survival of children on ART in South Africa calls for concerted efforts from researchers and health care providers to develop disclosure guidelines to assist caregivers to disclose to children in a manner that promotes the wellbeing of the child.展开更多
The present study examined disclosure and use of privacy settings in online social networking profiles as a function of the media context (i.e., online versus hard copy (paper and pencil) FacebookTM profiles). Gender ...The present study examined disclosure and use of privacy settings in online social networking profiles as a function of the media context (i.e., online versus hard copy (paper and pencil) FacebookTM profiles). Gender was also examined. Overall, participants disclosed more information when constructing a profile for another person when using a hard copy paper and pencil format than an online context. Gender differences were not uniform across media contexts, however, in contrast to traditional disclosure theory, females censored their disclosures more so than males but only for some topics. Only 20% of the sample increased their use of privacy settings. Consistent with patterns of disclosure, descriptive comparison suggests that more settings were employed in the paper and pencil than online context and more privacy settings were employed by females.展开更多
The information disclosed by the companies in their annual reports reveals much about company’s performance and prospects. Investors take the information as base for decision for investment. Under such circumstance, ...The information disclosed by the companies in their annual reports reveals much about company’s performance and prospects. Investors take the information as base for decision for investment. Under such circumstance, companies choose to disclose beyond what is mandatorily required. Theories like agency theory, capital need theory and signaling theory support the need of voluntary disclosure. This study is about the relationship between voluntary disclosure and value of Indian pharmaceutical companies listed on World’s oldest stock exchange, Bombay Stock Exchange (BSE). Objectives: Twofold : First, to investigate the extent of voluntary disclosure practices prevailing in pharma sector of India, Second, to study the impact of voluntary disclosure on Value of companies (value as measured by Weighted Average Cost of Capital, Stock Volatility and Price to Book Ratio) for the year 2010-2011 to 2017-2018. Research Methodology: To understand the extent of disclosure, a disclosure checklist is constructed and descriptive statistics are carved to reach the results. To understand the impact, Panel data regression (Fixed effect model, Random effect model, Hausman test) are run. Observation: Voluntary disclosure does not affect WACC but are negatively related to stock volatility and Price to Book Ratio in Indian scenario.展开更多
Background: Disclosure of HIV sero status is among varies HIV prevention strategy to prevent the spread of HIV. It is the base for accessing care and treatment programs, attains psycho-social support and reduces stigm...Background: Disclosure of HIV sero status is among varies HIV prevention strategy to prevent the spread of HIV. It is the base for accessing care and treatment programs, attains psycho-social support and reduces stigma, adheres to treatment and promotes safer health behavior particularly for couples. Objective: To assess HIV sero status disclosure to sexual partner and associated factors among HIV positive adult patient in Bale Zone hospitals. Method: A cross-sectional study design was conducted among 411 adult HIV positive clients who were selected by using systematic random sampling methods from Bale Zone Hospitals. Data were collected by using pre-tested questionnaire after verbal consent obtained from participants by trained nurse. Multiple logistic regression analysis was done by using SPSS version 20 and P-value of less than 0.05 was taken to declare statistical significance. Result: HIV sero status disclosure to sexual partners was 52.6%. Residence (AOR = 1.62;95% CI, 1.0, 2.60), receiving pre-test counselling related disclosure (AOR = 6.25;95% CI, 3.45, 11.33) and knowledge of partner’s HIV sero status (P-Value = 0.001) were significantly associated with HIV sero status disclosure. Fear of stigma and violence by sexual partner were the main reasons suggested for not disclosing HIV sero-status. Conclusion: The level of HIV sero-status disclosure to sexual partner was low. Disclosure of HIV sero status to sexual partner was significantly associated with clients’ place of residence, receiving pre-test counselling about disclosure and Knowledge of partners HIV sero status.展开更多
文摘Creditors,such as banks,often use disclosed environmental information to assess a company’s environmental risk and ensure the safety of debt funds.Consequently,carbon disclosures have become an important consideration for creditors when making investments.This study explores the relationship between carbon disclosure and debt financing costs using data on listed companies from 2008 to 2019.The results show that carbon disclosure can reduce the debt financing costs of enterprises,and that this influence is more significant for private companies than for state-owned enterprises.Instrumental variables and Propensity Score Matching(PSM)were used to evaluate the robustness of negative relationships.Furthermore,carbon disclosure has a more significant impact on debt costs with less environmental supervision pressure,weak residents’environmental awareness,and weak product market competition.These findings provide guidance for companies’carbon information disclosure and support the establishment of official carbon disclosure standards.
文摘Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional securities,which imposes higher requirements on information disclosure for asset-backed securities.Asset-backed securities have characteristics such as diversified disclosers,differentiated disclosure content,and specialized risk factors.China has already formulated a series of rules and regulations regarding information disclosure of asset-backed securities.It is imperative to develop specialized laws and regulations for asset-backed securities,encompass original equity holders and credit enhancement agencies as information disclosers,incorporate information such as underlying asset details,cash flow projections,and credit ratings and enhancements into the disclosure content,and improve the legal liability rules to effectively address false disclosures.
文摘HIV status disclosure to partners is critical in improving the health and well-being of mother-infant dyad in the prevention of HIV transmission from mother to child (PMTCT) program. This study assesses the HIV disclosure rate to intimate partners, associated factors, and outcomes among women in the PMTCT program in two large HIV clinics in Abuja, Nigeria. A descriptive cross-sectional study employed a multi-stage sampling technique in selecting 220 pregnant women enrolled in PMTCT care in two clinics. Outcomes measures include HIV status disclosure to intimate partner, women’s viral suppression status (suppressed < 1000 copies/mL, unsuppressed ≥ 1000 copies/mL), and previous MTCT experience. Exposure variables include the participant’s socio-demographic characteristics and HIV care history. Data were presented using frequency tables. Simple and multivariate logistic regression was done to ascertain the predictors of HIV status disclosure and assess the association between HIV disclosure, viral suppression, and MTCT experience at a p-value of less than 0.05. Only 205 (96.7%) entries were completed and analyzed A larger percentage of the participants were married women, 158 (77.1%), within the age group 26 - 35 years (53.3%). Women’s HIV status disclosure rate to intimate partners was 49.3% (101/205). Factors associated with HIV disclosure rate to intimate partners at the univariate level were the participant’s age, Christian religion [COR: 1.80, 95%CI: 1.04 - 3.21, p = 0.04], full employment [COR: 1.92, 95%CI: 1.10 - 3.34, p = 0.02], HIV positivity prior to PMTCT enrollment [COR: 2.88, 95%CI: 1.26 - 6.59, p < 0.01], duration on antiretroviral therapy [COR: 1.07, 95%CI: 1.01 - 1.13, p = 0.03], and knowledge of partner’s HIV status [COR: 0.20, 95%CI: 0.08 - 0.51, p < 0.01]. Only HIV positivity prior to PMTCT enrollment [AOR: 3.27, 95%CI: 1.23 - 8.70, p < 0.01] and awareness of the partner’s HIV status, [AOR: 0.17, 95%CI: 0.06 - 0.49, p < 0.01] were significant predictors of HIV status disclosure after controlling for confounder. The two study outcomes;women’s viral suppression and MTCT experience were not significantly associated with participants’ HIV status disclosure to intimate partners. Our study shows that HIV disclosure to intimate partners is still a big challenge among pregnant women in PMTCT settings in Nigeria, with awareness of the partner’s HIV status and the type of patient enrollment in the PMTCT setting being the two strong predictors of pregnant women’s HIV disclosure status to partners.
基金Supported bythe Key Project of Ministry of Educationof China(205014)
文摘Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. In order to eliminate information disclosure, deciding view security algorithm and eliminating information disclosure algorithm are proposed, and the validity of the algorithms are proved by experiment. The experimental results showing, deciding view security algorithm can decide the safety of a set of views under prior knowledge, and eliminating information disclosure algorithm can eliminate disclosure efficiently.
文摘Matter of interest is the disclosure on intellectual capital(IC)in the era of global“knowledge economy”or global“knowledge society”.The aim of the paper is to verify the level of disclosure that Italian companies have on the components and on the relevance of their IC.Using the“content analysis”and a specific method already tested in managerial literature,we propose a report that measures the intellectual capital with the adoption of 21 functional indicators,which consider specific aspects of intangible assets of a firm.Applying the content analysis to financial statements of 56 companies included in five super-sector stock indexes of Italian equity market,we find that the level of overall disclosure is,on average,moderate but increasing.Observing a disclosure index based on the specific components of intellectual capital considered in this research,all the aspects of IC have benefited,on average,of an improvement in the level of external communication.This paper represents an improvement of a paper presented at the Symorg Conference regarding the empirical analysis.At the same time,it is just the first step of a wider research that aims to verify the relationships existing between IC,firm performances,and market capitalization.
文摘The aim of the study was to explore the decision to and the process of disclosure of parental HIV status to children. Focus group interviews were conducted with 21 parents of 39 children aged 7 - 18 years. Participants were recruited from a highly active antiretroviral treatment (HAART) program of an academic hospital in South Africa. Parents disclosed more to older children than to younger children in the same family, and the breadth and depth of the information shared was depended on the age of the child. Communication with adolescent children included topics on HIV prevention and unsafe sexual practices. For parents with a long history of sickness, disclosure occurred soon after the diagnosis was made, when they had not commenced with antiretroviral treatment (ART). They disclosed to prepare their children for HIV related emergencies and imminent death. Parents also expected support from their older children after disclosure. Some parents were forced to disclose because children suspected their HIV status, and parents could not continue to hide symptoms like severe weight loss. In addition, parents disclosed to educate children on how to protect themselves from HIV infection. For most parents, disclosure was unplanned, emotive, and burdened with anxiety and fear of rejection by their children. However, when the decision to disclose was made, parents were honest and open and informed their children that they were HIV positive. Parents may benefit from disclosure support services, and health care providers can assist parents in deciding when and how to disclose.
文摘After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry internal control system is sound, which has an important impact on social stability and healthy economic development. Therefore, this paper selects a company in the real estate industry, through the analysis of its internal control information disclosure, finds out its existing problems, and puts forward practical and feasible suggestions.
基金supported by the Philosophy and Social Science Research Project of Daqing City (Grant No. DSGB2017112)the Postgraduate Innovation Research Project of Heilongjiang Bayi Agricultural University (Grant No. YJSCX2017Y79)
文摘Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.
文摘Based on the company's disclosure of key customer information,the impact of corporate customer concentration on analyst forecast was studied,and we further studied the impact of detailed customer names on analyst forecasts. It is found that:(i) customer concentration significantly affects the accuracy of analyst forecasts. The higher the customer concentration is,the lower the accuracy of analyst forecasts is;(ii) Voluntary disclosure of customer names can provide incremental information to analysts and mitigate the negative impact of customer concentration on the accuracy of analyst forests;(iii) further research has found that the incremental information brought by the state-owned enterprises' disclosure of the customer names to analysts is more obvious; disclosure of customer names by companies with high environmental uncertainty is more likely to be of concern to analysts; and star analysts have a higher ability to interpret customer names than non-star analysts.
基金This work was supported by the National Natural Science Foundation of China(No.61672101)the Beijing Key Laboratory of Internet Culture and Digital Dissemination Research(ICDDXN004)Key Lab of Information Network Security,Ministry of Public Security,China(No.C18601).
文摘In order to effectively detect the privacy that may be leaked through social networks and avoid unnecessary harm to users,this paper takes microblog as the research object to study the detection of privacy disclosure in social networks.First,we perform fast privacy leak detection on the currently published text based on the fastText model.In the case that the text to be published contains certain private information,we fully consider the aggregation effect of the private information leaked by different channels,and establish a convolution neural network model based on multi-dimensional features(MF-CNN)to detect privacy disclosure comprehensively and accurately.The experimental results show that the proposed method has a higher accuracy of privacy disclosure detection and can meet the real-time requirements of detection.
基金Chia-Mu Yu has been initiated within the project MOST 110-2636-E-009-018 of Ministry of Science and Technology,Taiwan https://www.most.gov.tw/Tooskasupported by the UK Royal Society Award(Grant Number IEC\R3\183047,https://royalsociety.org/).
文摘The advancement of information technology has improved the delivery of nancial services by the introduction of Financial Technology(FinTech).To enhance their customer satisfaction,Fintech companies leverage articial intelligence(AI)to collect ne-grained data about individuals,which enables them to provide more intelligent and customized services.However,although visions thereof promise to make customers’lives easier,they also raise major security and privacy concerns for their users.Differential privacy(DP)is a common privacy-preserving data publishing technique that is proved to ensure a high level of privacy preservation.However,an important concern arises from the trade-off between the data utility the risk of data disclosure(RoD),which has not been well investigated.In this paper,to address this challenge,we propose data-dependent approaches for evaluating whether the sufcient privacy is guaranteed in differentially private data release.At the same time,by taking into account the utility of the differentially private synthetic dataset,we present a data-dependent algorithm that,through a curve tting technique,measures the error of the statistical result imposed to the original dataset due to the injection of random noise.Moreover,we also propose a method that ensures a proper privacy budget,i.e.,will be chosen so as to maintain the trade-off between the privacy and utility.Our comprehensive experimental analysis proves both the efciency and estimation accuracy of the proposed algorithms.
文摘The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental information disclosure to the environmental information public service. The core of the transformation is public participation,in the whole procedure of environmental information supply decision making,production,and quality supervision and evaluation,etc. The target path of the environmental information governance reform includes five parts: improvement of public satisfaction,optimizing information disclosure,information quality control,integration of information resources,and multiple supply.
文摘Purpose: Parent informing children and adolescents about their own HIV infection status is crucial for harmonious and interfamilial relationship despite the associated dilemma. This study assessed the factors associated with parental disclosure of own HIV status to their biological children. Methods: The facility based cross-sectional design approach informed the recruitment of 192 HIV positive parents. This was done through a two-stage stratified (rural/urban) and random sampling technique across 7 ART clinics and hospitals in the Ashanti and Brong Ahafo regions in Ghana between June 2018 and June 2019. Data was collected through interviewer-administered structured questionnaires. Parental disclosure to children was defined as parent own verbal statement of having mentioned HIV or AIDS as the name of his/her illness to at least one of his or her biological children. The study compared weighted proportions for variables measured categorically by the use of chi-square (χ2) significant at P Results: Of the 192 HIV positive parents aged 20 to 64 years (M, SD = 38.56, 8.34), 89.1% were females, averagely having 3 children with 89.5% having only one child being HIV positive, out of which one in every four parent was without formal education. Parental disclosure to biological children was 11% while parental own status disclosure to any child under the parent’s care was 14.6%. Parental disclosure was associated with being married or living with a sexual partner (OR = 3.4;95% CI: 1.08 - 10.66, P Conclusions: Only a tenth of all HIV positive parents had told their children about their own (parents) HIV status. Parental disclosure should be encouraged and interventions designed to improve it particularly as they contribute to shaping the vulnerability context of HIV and AIDS positive children.
文摘AIM To quantify the variability of financial disclosures by authors presenting orthopaedic trauma research. METHODS Self-reported authorship disclosure information published for the 2012 American Academy of Orthopaedic Surgeons(AAOS) and Orthopaedic Trauma Association(OTA) meetings was compiled from meeting programs. Both the AAOS and OTA required global disclosures for participants. Data collected included:(1) total number of presenters;(2) number of presenters with financial disclosures;(3) number of disclosures per author;(4) total number of companies supporting each author; and(5) specific type of disclosure. Disclosures made by authors presenting at more than one meeting were then compared for discrepancies.RESULTS Of the 5002 and 1168 authors presenting at the AAOS and OTA annual meetings, respectively, 1649(33%) and 246(21.9%) reported a financial disclosure(P < 0.0001). At the AAOS conference, the mean number of disclosures among presenters with disclosures was 4.01 with a range from 1 to 44. The majority of authors with disclosures reported three or more disclosures(n = 876, 53.1%). The most common cited disclosurewas as a paid consultant(51.5%) followed by research support(43.0%) and paid speaker(34.8%). Among the 256 physicians with financial disclosures presenting at the OTA conference, the mean number of disclosures was 4.03 with a range from 1 to 22. Similar to the AAOS conference, the majority of authors with any disclosures at the OTA conference reported three or more disclosures(n = 140, 54.7%). Most authors with a disclosure had three or more disclosures and the most common type of disclosure was paid consulting. At the OTA conference, the most commonly cited form of disclosure was paid consultant(54.3%) followed by research support(46.1%) and paid speaker(42.6%). Of the 346 researchers who presented at both meetings, 112(32.4%) authors were found to have at least one disclosure discrepancy. Among authors with a discrepancy, 36(32.1%) had three or more discrepancies. CONCLUSION There were variability and inconsistencies in financial disclosures by researchers presenting orthopaedic trauma research. Improved transparency of conflict of interest disclosures is warranted among trauma researchers presenting at national meetings.
文摘Determining the baseline utilization of best practices among clinicians, with regard to HIV care and disclosure of status to at-risk partners, is critical to addressing HIV prevention issues and disease transmission. In this study, we examined clinicians' utilization of best practices for HIV/AIDS care and the disclosure of HIV status to sexual and needle-sharing partners (HSSNSP). We conducted a cross-sectional survey of 100 clinicians to assess knowledge, attitude, and behavior towards best practices for HIV care and disclosure of HSSNSP. Multiple logistic regression analysis was used to determine factors associated with the utilization of clinical best practices for HIV care and disclosure of HSSNSP. Forty eight percent of the participants revealed poor behaviors. Fifty six percent showed less positive attitudes towards clinical best practices for HIV care and disclosure of status. Less than half (32%) of the participants had earned at least 1 HIV/AIDS CME credit in the past two years. Our study showed strong associations between the utilization of best practices for HIV care and the disclosure of status, and clinician attitudes and knowledge levels. Further research that aims to improve knowledge and attitudes on clinical best practices for providing HIV/AIDS care and the disclosure of status is needed. This improvement may lead to increase in the utilization of best practices for HIV care and disclosure of status, and contribute to decreases in disease transmission rates.
文摘South Africa has seen an increasing population of children and adolescents accessing antiretroviral treatment (ART) in the past seven years. Many of these children are at the age when they should know their HIV diagnosis. We used grounded theory to explore the process, reasons and outcomes of HIV disclosure to children accessing ART from a paediatric HIV clinic in South Africa. Twenty seven caregivers of children aged 6 - 13 years who were receiving ART participated in four focus group interviews. Four main themes, disclosure occurring as a process, asking HIV related questions, the right age to tell, and the child's reaction to the diagnosis emerged. Biological caregivers approached disclosure as a process;they planned and prepared for the disclosure event for a long time. Full disclosure occurred when the caregivers had dealt with their own personal fears over the child's diagnosis, resulting in disclosure being delayed to older age and adolescence. Non-biological caregivers disclosed impulsively to children and employed partial disclosure. Caregivers disclosed because of the child's refusal to continue taking medication or the child repeatedly questioned the reasons for taking medication. Caregivers also disclosed because it was the right time to disclose, and the right time was often when the child reaches adolescence. After learning about their HIV diagnosis children became more adherent to medication, they also ensured that their HIV infected biological caregivers were adherent too. Children kept their diagnosis secret from people outside their immediate families. The increased survival of children on ART in South Africa calls for concerted efforts from researchers and health care providers to develop disclosure guidelines to assist caregivers to disclose to children in a manner that promotes the wellbeing of the child.
文摘The present study examined disclosure and use of privacy settings in online social networking profiles as a function of the media context (i.e., online versus hard copy (paper and pencil) FacebookTM profiles). Gender was also examined. Overall, participants disclosed more information when constructing a profile for another person when using a hard copy paper and pencil format than an online context. Gender differences were not uniform across media contexts, however, in contrast to traditional disclosure theory, females censored their disclosures more so than males but only for some topics. Only 20% of the sample increased their use of privacy settings. Consistent with patterns of disclosure, descriptive comparison suggests that more settings were employed in the paper and pencil than online context and more privacy settings were employed by females.
文摘The information disclosed by the companies in their annual reports reveals much about company’s performance and prospects. Investors take the information as base for decision for investment. Under such circumstance, companies choose to disclose beyond what is mandatorily required. Theories like agency theory, capital need theory and signaling theory support the need of voluntary disclosure. This study is about the relationship between voluntary disclosure and value of Indian pharmaceutical companies listed on World’s oldest stock exchange, Bombay Stock Exchange (BSE). Objectives: Twofold : First, to investigate the extent of voluntary disclosure practices prevailing in pharma sector of India, Second, to study the impact of voluntary disclosure on Value of companies (value as measured by Weighted Average Cost of Capital, Stock Volatility and Price to Book Ratio) for the year 2010-2011 to 2017-2018. Research Methodology: To understand the extent of disclosure, a disclosure checklist is constructed and descriptive statistics are carved to reach the results. To understand the impact, Panel data regression (Fixed effect model, Random effect model, Hausman test) are run. Observation: Voluntary disclosure does not affect WACC but are negatively related to stock volatility and Price to Book Ratio in Indian scenario.
文摘Background: Disclosure of HIV sero status is among varies HIV prevention strategy to prevent the spread of HIV. It is the base for accessing care and treatment programs, attains psycho-social support and reduces stigma, adheres to treatment and promotes safer health behavior particularly for couples. Objective: To assess HIV sero status disclosure to sexual partner and associated factors among HIV positive adult patient in Bale Zone hospitals. Method: A cross-sectional study design was conducted among 411 adult HIV positive clients who were selected by using systematic random sampling methods from Bale Zone Hospitals. Data were collected by using pre-tested questionnaire after verbal consent obtained from participants by trained nurse. Multiple logistic regression analysis was done by using SPSS version 20 and P-value of less than 0.05 was taken to declare statistical significance. Result: HIV sero status disclosure to sexual partners was 52.6%. Residence (AOR = 1.62;95% CI, 1.0, 2.60), receiving pre-test counselling related disclosure (AOR = 6.25;95% CI, 3.45, 11.33) and knowledge of partner’s HIV sero status (P-Value = 0.001) were significantly associated with HIV sero status disclosure. Fear of stigma and violence by sexual partner were the main reasons suggested for not disclosing HIV sero-status. Conclusion: The level of HIV sero-status disclosure to sexual partner was low. Disclosure of HIV sero status to sexual partner was significantly associated with clients’ place of residence, receiving pre-test counselling about disclosure and Knowledge of partners HIV sero status.