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Contabilidade ambiental: um estudo do disclosure de informações ambientais, das empresas dos setores de alto impacto ambiental, integrantes do ISE Índice de Sustentabilidade EmpresarialGodoi, Alexandre Franco de 10 October 2011 (has links)
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Previous issue date: 2011-10-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Environmental Accounting aims to provide adequate information of the measurement of economic events related to the environment by contributing to the disclosure of the decision making process of internal and external users. The search for greater disclosure and accountability of environmental issues has led companies to promote the dissemination of information in its financial statements, although not complying with any specific regulations. In Brazil, the environmental disclosure is not required by law or regulation, there are only guidelines that encourage their development. This research aims to analyze the characteristics of environmental disclosure in financial statements of a sample of companies of the Corporate Sustainability Index (CSI) Stock Exchange São Paulo (BOVESPA) and belonging to the economic sectors of high environmental impact. To achieve the goal we carried out a descriptive survey, relying on the theoretical foundation for literature and content analysis to analyze the environmental disclosure in the Financial Statements (DFP's) for the fiscal year 2009. The results indicate that because there is no legal requirement in Brazil companies opt to make the voluntary disclosure, with the features for this type of disclosure the predominance of environmental declarative sentences and good information for the image or some kind of credit for the company, are using the Management Report as the primary means for communication, which is not subject to verification by an auditor may be questioned about the credibility of the information it disclosed / A Contabilidade Ambiental tem por objetivo fornecer informações adequadas sobre a
mensuração dos eventos econômicos relacionados ao meio ambiente, contribuindo
por meio de seu disclosure, para o processo decisório dos usuários internos e
externos. A busca por um maior disclosure e accountability das questões ambientais
tem levado as empresas a promover a divulgação de informações em suas
demonstrações financeiras, muito embora sem estar em conformidade com alguma
regulamentação específica. No Brasil o disclosure ambiental não é exigido por leis
ou regulamentos, havendo apenas orientações incentivando sua elaboração. Esta
pesquisa tem o objetivo de analisar as características do disclosure ambiental nas
demonstrações financeiras de uma amostra de empresas integrantes do Índice de
Sustentabilidade Empresarial (ISE) da Bolsa de Valores do Estado de São Paulo
(BOVESPA) e pertencentes aos setores econômicos de alto impacto ambiental. Para
atingir o objetivo foi realizada uma pesquisa descritiva, apoiando-se na pesquisa
bibliográfica para fundamentação teórica e na análise de conteúdo para analisar o
disclosure ambiental nas Demonstrações Financeiras Padronizadas (DFP s),
referentes ao exercício social de 2009. Os resultados indicam que, por não haver
exigência legal no Brasil, as empresas optam pela realização do disclosure
voluntário, tendo como características para este tipo de disclosure a predominância
de sentenças ambientais declarativas e de informações boas para a imagem ou
algum tipo de crédito para a empresa, sendo utilizado o Relatório da Administração
como o principal meio para sua comunicação, o qual por não ser submetido a uma
verificação pela Auditoria Independente pode vir a ser questionado sobre a
credibilidade das informações nele divulgadas
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Healthy relationships : an HIV intervention for positives.Stutzman, Kelsey Alexandra. Caughy, Margaret O'Brien. Vaeth, Patrice January 2008 (has links)
Thesis (M.P.H.)--University of Texas Health Science Center at Houston, School of Public Health, 2008. / Source: Masters Abstracts International, Volume: 46-05, page: 2672. Adviser: Margaret Caughy. Includes bibliographical references.
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Kapitalmarktrechtliche Transparenzbestimmungen und die Offenlegung von Beteiligungsverhältnissen : eine rechtsvergleichende Untersuchung des europäischen, deutschen, englischen und US-amerikanischen Rechts /Heinrich, Tobias A., January 2006 (has links)
Thesis (doctoral)--Universiẗat Hamburg, 2005. / Includes bibliographical references (p. 270-290).
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Influência do disclosure voluntário sobre o custo de capital de terceiros dos clubes de futebol do BrasilCarneiro Junior, Erivaldo da Silva 27 January 2015 (has links)
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Previous issue date: 2015-01-27 / This study aimed to investigate the relationship between the level of voluntary disclosure and the cost of debt of soccer clubs in Brazil. As theoretical basis, we used the Theory of Disclosure studied by Verrechia (2001), in the case of the present study Efficiency-based research, as well as being shown the calculations of capital costs, such as presentation of national and international research the subject. Regarding the methodology, the sample was formed by convenience, totaling 20 clubs studied during 2008-2012, to the level of disclosure and the control variables, and from 2009 to 2013, for the cost of debt. The analysis of disclosure and the calculations of the cost of debt, liquidity, obtaining gross revenue and auditing information were obtained from the DFP (Financial Statements) and when possible extrapolated to other statements published by the clubs. Was made an adaptation to the metric of voluntary disclosure of Murcia (2009), which originally had 93 items and in the end, for adaptation to the reality of sport were 73, divided into three groups: economic (33), social (14) and environmental (34). Analysis was made of the disclosure by the club, which gave the overall ranking and group. Calculating the cost of capital was carried out by club and then was made a general ranking of clubs with this variable. The statistical tool used was the panel data analysis, which according tests indicated the regression in fixed effects in cross-section, with an explanatory power of the variables of 16.62%. The research hypothesis can not be proven because of the statistical insignificance of the variables, while indicating that there is an inverse relationship to the cost of capital. As study limitation, the lack of standardization was checked in DFP by the clubs, often making it difficult to obtain the data for analysis and panel data technique is indicated for longer time series and is indicated to be made new studies with larger series. / Este trabalho teve como objetivo investigar a relação entre o nível de disclosure voluntário e o custo de capital de terceiros dos clubes de futebol no Brasil. Como fundamentação teórica, foi utilizada a Teoria da Divulgação estudada por Verrechia (2001), tratando-se o presente estudo de uma pesquisa baseada em Eficiência, além de serem demonstrados os cálculos dos custos de capital, como a apresentação de pesquisas nacionais e internacionais sobre o assunto. Com relação à metodologia, a amostra foi formada por conveniência, totalizando 20 clubes estudados no decorrer de 2008 a 2012, para o nível de disclosure e as variáveis de controle, e de 2009 a 2013, para o custo de capital de terceiros. A análise do disclosure bem como os cálculos do custo de capital de terceiros, liquidez, obtenção da receita bruta e informações sobre auditoria foram obtidas a partir das DFPs (Demonstrações Financeiras Padronizadas) e quando possível extrapolada para outras demonstrações publicadas pelos clubes. Foi feita uma adaptação à métrica de disclosure voluntário de Murcia (2009), que originalmente possuía 93 itens e no final, para adequação à realidade do esporte ficaram 73, divididos em três grupos: econômico (33), social (14) e ambiental (34). Foi realizada análise do disclosure por clube, que originou o ranking geral e por grupo. O cálculo do custo de capital foi realizada por clube e em seguida foi feito um ranking geral dos clubes com esta variável. A ferramenta estatística utilizada foi a análise de dados em painel, que de acordo testes realizados, indicou a regressão nos efeitos fixos na cross-section, com um poder de explicação das variáveis de 16,62%. A hipótese de pesquisa não pode ser comprovada por conta da insignificância estatística das variáveis, embora indicando que existe uma relação inversa com o custo de capital. Como limitação do estudo, foi verificada a falta de padronização nas DFPs por parte dos clubes, dificultando muitas vezes a obtenção dos dados para análise e a técnica de dados em painel é indicada para séries de tempo mais longas, sendo indicado que sejam feitos novos estudos com séries maiores.
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Corporate Governance, risk disclosure practices, and market liquidity: Comparative evidence from UK and Italy.Elshandidy, Tamer, Lorenzo, N. 12 December 2014 (has links)
No / Manuscript Type: Empirical
Research Question/Issue: This paper examines the influence of corporate governance on risk disclosure practices in the UK and Italy and also studies the impact of those practices on market liquidity.
Research Findings/Insights: We find that governance factors principally influence the decisions of UK (Italian) firms over whether to exhibit risk information voluntarily (mandatorily) in their annual report narratives. When we distinguish between firms with strong and weak governance (in terms of board efficiency) in each country, we find that the factors that affect mandatory and voluntary risk disclosure appear to be driven more by strongly governed firms in both countries. Furthermore, strongly governed firms in the UK tend to provide more meaningful risk information to their investors than weakly governed firms. In Italy, however, we find that strongly rather than weakly governed firms exhibiting risk information voluntarily rather than mandatorily improves market liquidity significantly.
Theoretical/Academic Implications: This paper emphasizes the importance of distinguishing between mandatory and voluntary risk disclosure when studying the impact of corporate governance. Our findings differ across strongly and weakly governed firms, in terms of both the factors that influence risk disclosure practices and the exact informativeness of those practices.
Practitioner/Policy Implications: The results support the current regulatory trend in risk reporting within the UK that emphasizes the importance of directors and encourages rather than mandates risk disclosure. However, the results generally signal a need for further improvements in the Italian context. Our evidence also supports the value of the confidence in the UK governance system, compared to that in Italy, which motivates British firms to provide highly informative risk information more often than Italian firms.
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The disclosure of sexual abuse during middle childhood : a forensic social work perspective / Yolanda van HuyssteenVan Huyssteen, Yolanda January 2014 (has links)
Working with sexually abused children and conducting forensic assessments is a difficult task for many professionals working in the field of child sexual abuse. In this specialised field, it is imperative that professionals are aware of the disclosure process, as well as what contributes to, or hampers the disclosure of sexual abuse.
The aim of this study was to explore and describe the disclosure of sexual abuse during middle childhood years from a forensic social work perspective. Research indicates that there are numerous factors that can play a role in the disclosure of sexual abuse, but that there are still shortcomings about disclosure in literature.
The researcher adopted a qualitative approach to explore the disclosure patterns of sexual abuse during middle childhood with professionals working in the field of forensic social work. Eight semi-structured interviews were conducted with professionals who have experience in forensic social work. The interviews focused on the disclosure patterns of children during middle childhood, as well as the relationship with the perpetrator, the responses of the caregiver that is characterised by shock and denial, how long children take to disclose sexual abuse, the relationship between the caregiver and the child concerned, as well as recommendations in the context of forensic social work and the disclosure of sexual abuse.
The data from the semi-structured interviews was analysed and divided into themes and subthemes, which were further described and linked with the relevant literature. It
became clear that the disclosure of child sexual abuse is a complex phenomenon, which is valuable when working in the forensic context.
The disclosure process was explored, and certain factors were highlighted that contribute to the disclosure of sexual abuse, as well as factors that hamper disclosure. Some of these factors include intra- and extra-familial abuse, the developmental stage of the child concerned, negative responses from the caregiver, the presence of threats and grooming as characteristics of the relationship between the child and the perpetrator, positive attachment with a caregiver that contributes to disclosure and the highly individualised cases of child sexual abuse. The respondents also made practical recommendations regarding disclosure and indicated how important it is to have the necessary training in order to handle the disclosure of sexual abuse in the correct manner. / MSW (Forensic Practice), North-West University, Potchefstroom Campus, 2015
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Perceptions of adolescents perinatally infected with HIV regarding the self-disclosure of their status / Caroline MpofuMpofu, Caroline January 2015 (has links)
Most children born with HIV are maturing into adolescence due to the accessibility of
medical support, specifically the availability of antiretroviral drugs. During adolescence,
children are faced with critical adolescent developmental tasks in that they develop
physically, cognitively and psychosocially, including assuming independence. As the
adolescents living with perinatally acquired HIV mature, their care-givers start disclosing the
adolescents’ HIV status to them. Attaining the knowledge of living with HIV is encompassed
with worries of how to manage the illness as well as other social ills such as taking care of
sick loved ones and dealing with losses of loved ones. It is also during this stage of
development that adolescents living with HIV begin to form intimate relationships, thus
issues of self-disclosing their status become a concern.
The aim of this study was to explore and describe the perceptions of adolescents perinatally
infected with HIV regarding the self-disclosure of their status to others. Following this, it was
hoped that the study would come to conclusions and make recommendations regarding the
wellness of and support for adolescents living with perinatally acquired HIV. A qualitative
descriptive research approach with an interpretive paradigm was used to explore and describe
the perceptions of the adolescents. A multiple case study design was suitable to explore and
describe the perceptions of participants as they see it. Ethical approval for the study was
obtained from the relevant body. A sample of 10 adolescents perinatally infected with HIV,
whose status had been disclosed to them and were receiving clinical care and psychosocial
support at a local clinic in Port Elizabeth, were selected through purposive sampling. Consent
to undertake the study was provided by the head of the clinic in Port Elizabeth as well as by
the adolescents’ caregivers. Assent to partake in the study was also provided by the
participants. A deeper understanding of participants perceptions was explored through
utilising multiple sources of data collection methods which included reflective journals and
semi-structured interviews. Multiple data collection methods were used in order to collect
rich data and for crystallisation of the data to take place. After the data was analysed themes
were identified and described leading to the findings of the study.
The findings of the study confirmed the perceptions of adolescents living with perinatally
acquired HIV regarding the self-disclosure of their status. Adolescents perinatally infected
with HIV perceive certain conditions as conducive to self-disclose their status against other
conditions that were perceived to be unfavourable for the self-disclosure of their HIV status. Conditions permitting self-disclosure included the availability of trusting relationships with
people who understand them as well as the need for support which subsequently highlights
the benefits of self-disclosure. Benefits included and are not limited to clinical support from
healthcare professionals and an understanding from teachers when they are absent from
school during their monthly clinical visits. Although adolescents see the benefits of selfdisclosing
their status they are however aware of the possible negative effects to self-disclose
their status such as stigmatisation and discrimination manifested through isolation from peers
and through moral judgement and rejection from the community. Peers living with HIV are
perceived to be the closest people providing them with trusting and open relationships that
foster self-disclosure. Adolescents also perceived adulthood as a phase were self-disclosing
their HIV status could be possible with the belief that they would be more mature when they
are adults.
Recommendations are made for healthcare professionals and policy makers to formulate and
implement guidelines on supporting adolescents living with perinatally acquired HIV
regarding the self-disclosure of their status. Providing measures of support for adolescents
living with perinatally acquired HIV in their different ecological systems could widen the
choice of to whom and when to self-disclose their HIV status. / M (Social Work), North-West University, Potchefstroom Campus, 2015
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The disclosure of sexual abuse during middle childhood : a forensic social work perspective / Yolanda van HuyssteenVan Huyssteen, Yolanda January 2014 (has links)
Working with sexually abused children and conducting forensic assessments is a difficult task for many professionals working in the field of child sexual abuse. In this specialised field, it is imperative that professionals are aware of the disclosure process, as well as what contributes to, or hampers the disclosure of sexual abuse.
The aim of this study was to explore and describe the disclosure of sexual abuse during middle childhood years from a forensic social work perspective. Research indicates that there are numerous factors that can play a role in the disclosure of sexual abuse, but that there are still shortcomings about disclosure in literature.
The researcher adopted a qualitative approach to explore the disclosure patterns of sexual abuse during middle childhood with professionals working in the field of forensic social work. Eight semi-structured interviews were conducted with professionals who have experience in forensic social work. The interviews focused on the disclosure patterns of children during middle childhood, as well as the relationship with the perpetrator, the responses of the caregiver that is characterised by shock and denial, how long children take to disclose sexual abuse, the relationship between the caregiver and the child concerned, as well as recommendations in the context of forensic social work and the disclosure of sexual abuse.
The data from the semi-structured interviews was analysed and divided into themes and subthemes, which were further described and linked with the relevant literature. It
became clear that the disclosure of child sexual abuse is a complex phenomenon, which is valuable when working in the forensic context.
The disclosure process was explored, and certain factors were highlighted that contribute to the disclosure of sexual abuse, as well as factors that hamper disclosure. Some of these factors include intra- and extra-familial abuse, the developmental stage of the child concerned, negative responses from the caregiver, the presence of threats and grooming as characteristics of the relationship between the child and the perpetrator, positive attachment with a caregiver that contributes to disclosure and the highly individualised cases of child sexual abuse. The respondents also made practical recommendations regarding disclosure and indicated how important it is to have the necessary training in order to handle the disclosure of sexual abuse in the correct manner. / MSW (Forensic Practice), North-West University, Potchefstroom Campus, 2015
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Perceptions of adolescents perinatally infected with HIV regarding the self-disclosure of their status / Caroline MpofuMpofu, Caroline January 2015 (has links)
Most children born with HIV are maturing into adolescence due to the accessibility of
medical support, specifically the availability of antiretroviral drugs. During adolescence,
children are faced with critical adolescent developmental tasks in that they develop
physically, cognitively and psychosocially, including assuming independence. As the
adolescents living with perinatally acquired HIV mature, their care-givers start disclosing the
adolescents’ HIV status to them. Attaining the knowledge of living with HIV is encompassed
with worries of how to manage the illness as well as other social ills such as taking care of
sick loved ones and dealing with losses of loved ones. It is also during this stage of
development that adolescents living with HIV begin to form intimate relationships, thus
issues of self-disclosing their status become a concern.
The aim of this study was to explore and describe the perceptions of adolescents perinatally
infected with HIV regarding the self-disclosure of their status to others. Following this, it was
hoped that the study would come to conclusions and make recommendations regarding the
wellness of and support for adolescents living with perinatally acquired HIV. A qualitative
descriptive research approach with an interpretive paradigm was used to explore and describe
the perceptions of the adolescents. A multiple case study design was suitable to explore and
describe the perceptions of participants as they see it. Ethical approval for the study was
obtained from the relevant body. A sample of 10 adolescents perinatally infected with HIV,
whose status had been disclosed to them and were receiving clinical care and psychosocial
support at a local clinic in Port Elizabeth, were selected through purposive sampling. Consent
to undertake the study was provided by the head of the clinic in Port Elizabeth as well as by
the adolescents’ caregivers. Assent to partake in the study was also provided by the
participants. A deeper understanding of participants perceptions was explored through
utilising multiple sources of data collection methods which included reflective journals and
semi-structured interviews. Multiple data collection methods were used in order to collect
rich data and for crystallisation of the data to take place. After the data was analysed themes
were identified and described leading to the findings of the study.
The findings of the study confirmed the perceptions of adolescents living with perinatally
acquired HIV regarding the self-disclosure of their status. Adolescents perinatally infected
with HIV perceive certain conditions as conducive to self-disclose their status against other
conditions that were perceived to be unfavourable for the self-disclosure of their HIV status. Conditions permitting self-disclosure included the availability of trusting relationships with
people who understand them as well as the need for support which subsequently highlights
the benefits of self-disclosure. Benefits included and are not limited to clinical support from
healthcare professionals and an understanding from teachers when they are absent from
school during their monthly clinical visits. Although adolescents see the benefits of selfdisclosing
their status they are however aware of the possible negative effects to self-disclose
their status such as stigmatisation and discrimination manifested through isolation from peers
and through moral judgement and rejection from the community. Peers living with HIV are
perceived to be the closest people providing them with trusting and open relationships that
foster self-disclosure. Adolescents also perceived adulthood as a phase were self-disclosing
their HIV status could be possible with the belief that they would be more mature when they
are adults.
Recommendations are made for healthcare professionals and policy makers to formulate and
implement guidelines on supporting adolescents living with perinatally acquired HIV
regarding the self-disclosure of their status. Providing measures of support for adolescents
living with perinatally acquired HIV in their different ecological systems could widen the
choice of to whom and when to self-disclose their HIV status. / M (Social Work), North-West University, Potchefstroom Campus, 2015
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HIV in the heartland: negotiating disclosure, stigma, & the HIV communityDonley, Sarah B. January 1900 (has links)
Master of Arts / Department of Sociology, Anthropology, and Social Work / Dana M. Britton / Even after 28 years the AIDS epidemic continues to affect the American population and HIV/AIDS remains a social problem. Living with HIV affects every aspect of an individual’s life. It involves a personal negotiation at the onset of diagnosis, a social negotiation when one decides to disclose to others, and finally, a communal negotiation when individuals seek formal support via ASOs (AIDS service organizations), and/or informal support through family members and friends. The purpose of this research is to investigate these negotiations over the course of HIV infection, how these processes inform decisions to disclose, how stigma influences lived experiences, and the importance of the HIV community. The data come from eighteen HIV+ individuals, ten men and eight women, living in various locations throughout the Midwest. Drawing on the experiences of these men and women, I explore reactions after diagnosis, disclosure patterns, experiences of stigma, and the importance of the HIV community.
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