3 resultados para Disclosure in accounting -- Australia.

em BORIS: Bern Open Repository and Information System - Berna - Suiça


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A 20-year retrospective study of inhalant deaths in South Australia, autopsied at Forensic Science SA, was undertaken from January 1983 to December 2002. Thirty-nine cases were identified from an autopsy pool of 18,880 cases, with a male to female ratio of 12:1. Sixty-four percent of the victims (N = 25) died during voluntary inhalation of volatile substances and 28% (N = 11) committed suicide utilizing a volatile substance or gas. The remaining 3 cases involved a workplace accident (N = 1) and 2 cases of autoerotic death where inhalants were being used to augment solitary sexual activity. The mean age of the 28 victims of accidental inhalant death of 21 years (range, 13-45 years) was considerably less than that of the 11 suicide victims of 31.5 years (range, 17-48 years). No homicides were found. Approximately one quarter of the victims were Aboriginal (N = 11), 10 of whom had died as a result of gasoline inhalation ("petrol sniffing"). Other common substances of abuse were aliphatic hydrocarbons such as butane. The study has shown that those most at risk for accidental or suicidal inhalant deaths were young males, with 92% of victims overall being male, and with 77% of victims being under 31 years of age. Gasoline inhalation remains a significant problem in Aboriginal communities in South Australia.

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Despite the considerable amount of self-disclosure in Online Social Networks (OSN), the motivation behind this phenomenon is still little understood. Building on the Privacy Calculus theory, this study fills this gap by taking a closer look at the factors behind individual self-disclosure decisions. In a Structural Equation Model with 237 subjects we find Perceived Enjoyment and Privacy Concerns to be significant determinants of information revelation. We confirm that the privacy concerns of OSN users are primarily determined by the perceived likelihood of a privacy violation and much less by the expected damage. These insights provide a solid basis for OSN providers and policy-makers in their effort to ensure healthy disclosure levels that are based on objective rationale rather than subjective misconceptions.