Reflections and Improvements on China’s Asset-Backed Securities Information Disclosure System

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.

Impact of carbon disclosure on debt financing costs

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.

HIV Status Disclosure Rate to a Sexual Partner, Associated Factors and Outcomes among Pregnant Women in PMTCT Care in Two Large HIV Facilities in Abuja, Nigeria

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.

开放数据服务价值研究——以Smart Disclosure为例

[目的/意义]近年开放数据运动在全球范围内蓬勃发展,欧美政府开放数据领域出现一种新型数据服务方式——Smart Disclosure,为我国在该领域发展提供实践策略。[方法/过程]重点剖析英美三个典型项目:"midata"、M oney Advice Service和"蓝绿按钮",介绍开放数据驱动创新的背景,调查英美政府开放的优先数据类型,讨论该类项目的经济价值。[结果/结论]提出推进我国开放政府数据创新服务的三种途径:利用数据驱动创新,优先开放民生领域数据,鼓励企业开放数据。

A Method of Eliminating Information Disclosure in View Publishing

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.

Disclosure of Parental HIV Positive Status: What, Why, When, and How Parents Tell Their Children in the Era of HAART in South Africa

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.

Evolution of corporate environmental information disclosure framework of “knowledge and action”: Based on big data background

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.

Disclosure on Intellectual Capital in the Age of Industry 4.0:Evidence From Italian Capital Market

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.

Research on Internal Control Information Disclosure of Real Estate Industry-Taking Taihe Group as an Example

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.

Customer Information Disclosure and Analyst Forecasts : Empirical Evidence from Analysts' Perspective

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.

Disclosing HIV to Infected Children in South Africa in the Era of HAART: A Grounded Theory Study on the Process, Reasons and Outcomes of Disclosure

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.

Parental Disclosure of Own HIV Status to Children in Two Ghanaian Regions;Examining the Determinants within a Child Vulnerability Context

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.

Environmental Information Governance Reform in the Era of Big Data--From Information Disclosure to Public Service

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.

Variability in conflict of interest disclosures by physicians presenting trauma research

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.

The Effect of Cancer Diagnosis Disclosure on Patient’s Coping Self-Efficacy at King Abdulaziz University Hospital, Jeddah, Saudi Arabia

Background: Cancer diagnosis disclosure is still a challenge for patients and health care providers in Saudi Arabia which may affect the patient’s ability to cope with a cancer diagnosis and it is subsequent treatments. Aim: This study is aimed to assess the effect of cancer diagnosis disclosure on patient’s coping self-efficacy at King Abdul-Aziz University Hospital, KSA-Jeddah. Methods: The data collected through a structured interview guided by coping Self-efficacy Scale (CSE) to measure the patients’ ability to perceive and cope effectively with their new diagnosis and the subsequent events related to it. It consists of 26 items subdivided into three factors. Distributed to adult patients above 18 years old who is newly diagnosed with cancer and willing to participate. Results: Among 102 participants enrolled in this study the relationship between age, marital status, educational level, income, and CSE showed no significant relationship, where p-value was higher than 0.05. Also, the relationship between diagnosis time and CSE show no significant relationship, where p-value was higher than 0.05, as no differences in CSE among patients who were diagnosed with cancer within two weeks, one month, one year ago, two years ago of interviewing them. The overall mean for their coping self-efficacy was moderate coping self-efficacy (3.86 ± 0.552). Conclusion: This study showed that the majority of cancer patients in this study had moderate coping self-efficacy and this could be explained by the strong faith, ideal living environment which involves family support, groups’ participation, reinforcement and daily activities which helped them to control their emotions and their abilities for coping with their experience of cancer diagnosis disclosure.

HIV Status Disclosure and Uptake of Female Condom among Women Accessing Antiretroviral Therapy Services at a Military Hospital in Lagos, Nigeria

Background: Female condom (FC) has efficiently challenged the increased risk for sexually transmitted infections (STI)/HIV, unwanted pregnancy and promoted self-protection and autonomy among females. However, despite being provided free of charge, the researchers have not observed satisfactory level of demand for FC by the HIV-positive clients at our facility. This study sought to establish the determinants or deterrent factors to the uptake and the use of FC among HIV-infected female clients in an Army hospital, Lagos. Method: A cross-sectional descriptive design was used and 340 interviewees were selected for the survey. Analyses were completed using Epi InfoTM version 7.2.1.0. Association between variables of interests was established using Chi-square. Result: Mean age of the participants was 37.91 ± 8.33 years while the median age was 37. Greater proportion was married (50.5%), business women (55.5%), had at least school certificate (90.1%), and had regular sexual partner (84.4%). Only 69.8% disclosed their status to their sexual partners, while 79.5% in turn were informed of their partners’ HIV status. Being in marital union, younger age and being aware of partner’s HIV status were significantly associated with HIV disclosure (p < 0.001). Contraceptive uptake was 59.8%, while FC use was 5.4%. Most reported limiting factors to FC utilization were non-availability (22.5%) and use of male condom by the partner (13.8%). Conclusion: Suboptimal HIV status disclosure, contraceptive use and very low FC uptake among participants need urgent attention to limit further spread of the virus, STI and prevent unwanted pregnancies.

Sero Status Disclosure to Sexual Partner and Associated Factors among Adult HIV Positive Patients in Bale Zone Hospitals, Oromia Region, Ethiopia: Institution Based Cross-Sectional Study

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.