50 resultados para Nível de disclosure


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This portfolio addresses the moral, ethical and legal issues that impact upon decisions to maintain or disclose confidential communications. The tensions and moral dilemmas that are created when a conflict between these aspects arises are considered. Risk assessment procedures that inform decisions to maintain or disclose confidential information are discussed, as are issues related to the practical implementation of planned interventions. The topic is addressed by firstly reviewing professional codes of conduct and legal requirements to maintain confidentiality. The limits of confidentiality and privileged communication are then reviewed together with legal requirements of “duty to warn” or “duty of care”. These requirements are then related to risk assessment procedures and relevant interventions. Four case studies that illustrate the practical application of assessment techniques in the decision process and planned interventions are presented. They cover such diverse topics as disclosure and suicidal intent, threat of harm to a third party, risk of transmission of the AIDS virus and “duty to warn” and maintenance of a minor’s confidential communications. The ways in which these issues were addressed and the outcome is presented. NOTE: All names and details that have the potential to identify the people whose cases are presented here have been changed to protect their anonymity.

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New social networking systems such as Facebook are an ever evolving and developing means of social interaction, which is not only being used to disseminate information to family, friends and colleagues but as a way of meeting and interacting with "strangers" through the advent of a large number of social applications. This paper will focus upon the impact of Generation F - the Facebook Generation and their attitudes to security. The paper will be based around discussing the findings of a major UK case study and the implications that this has. The case study identifies 51 recommendations to improve the situation of data security within the military of the UK. These recommendations will be the data for the analysis and will form an overview of the case study’s point of view as regards the younger generation and data security. This paper will suggest another interpretation of the results supplied by Burton.

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Purpose: The aim of this paper is to establish a linkage between negative global media news towards Grameen Bank (GB), the largest microfinance organisation in the developing world, and the extent and type of annual report social performance disclosures by GB, over the nine-year period 1997-2005.

Design/methodology/approach: Content analysis instruments are utilised to analyse GB annual report social disclosure.

Findings: The study finds that GB's community poverty alleviation disclosures account for the highest proportion of total social disclosures in the period 1997-2005. The results of this study are particularly significant in relation to poverty alleviation – the issue attracting severe criticism from the Wall Street Journal (WSJ?) late in 2001. The community poverty alleviation disclosures by GB are significantly greater over the four years following the negative news in the WSJ than in the four years before. The results suggest that GB responds to a negative media story or legitimacy threatening news via annual report social disclosures in an attempt to re-establish its legitimacy.

Originality/value: This paper contributes to the literature because in the past there has been no research published linking global media attention to the social disclosure practices of major organisations in developing countries.

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This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes and Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those issues attracting the greatest amount of negative media attention, corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries – the issue attracting the greatest amount of negative media attention for the companies in question.

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The study, carried out within an infertility support group, concern disclosure of donor conception and its possible effects upon our constructions of conception, kinship and identity. It also examines perceptions of rights, information and its access or denial, knowledge/power, secrecy and the medicalization of reproduction.

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This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennés & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those industry-related social and environmental issues attracting the greatest amount of negative media attention, these corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries - the issue attracting the greatest amount of negative media attention for the companies in question.

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This paper will focus upon the impact of Generation Y and their attitudes to security. The paper will be based around discussing the findings of a recent report by the Office of Police Integrity (OPI) on “Information Security and the Victoria Police State Surveillance Unit”.
Issues that will be discussed include the context of Generation Y and how they contribute to the case study, their attitudes, or their perceived attitudes to security of information. A discussion of the OPI report itself, and the issues that have arisen. A brief overview of the key findings within this report and the implications of these findings.

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This study investigates the impact of changed disclosure environment on listed Chinese firms in respect of their disclosure decisions. It provides empirical evidences showing that firms have positively responded to the pressure exerted by regulatory bodies in China. Voluntary information disclosure has been adopted by firms to achieve stakeholder salience.