Inledning: Psykodynamisk terapi har utvecklats från en strikt syn på neutralitetsprincipen i riktning mot en mer liberal hållning, där en del terapeuter väljer att använda personlig öppenhet, dvs. delar med sig av personlig information kring sig själva. På behandlingshem delar terapeuter och patienter flera vardagliga situationer och tillfällen uppstår där terapeuten måste förhålla sig till self disclosure. Frågeställningar: Vilka upplevelser har psykoterapeuter på behandlingshem av self disclosure? På vilka grunder använder man sig av self disclosure? Hur hanterar psykoterapeuter self disclosure i den vardagliga kontakten utanför terapisituationen? Metod:Kvalitativ metod, semistrukturerade intervjuer med 5 legitimerade psykoterapeuter verksamma på behandlingshem. Tematisk analys användes för att analysera resultatet. Resultat: Self disclosure förekommer såväl i den terapeutiska situationen som i det vardagliga behandlingsarbetet. Self disclosure används som en alliansskapande intervention för att möta patientgruppens besvärsbild med bristande tillit, låg uthållighet, och ibland bristande motivation. Vidare anses self disclosure bidra till att skapa trygghet och göra terapeuten mindre hotfull. Self disclosure används även som en pedagogisk intervention där psykoterapeuterna kan fungera som rollmodell i terapeutiska och vardagliga situationer. Det anses betydelsefullt att göra noggranna övervägande kring self disclosures och hålla det på en allmän nivå, som inte tangerar personliga problem och privata förhållanden. Diskussion: Self disclosure förekommer sannolikt i större omfattning på behandlingshem än vid individuell psykoterapi. Den klassiskt neutrala terapeutiska hållningen anses inte fungera då patientgruppens besvär främst bottnar i bristproblematik. / Introduction: Psychdynamic therapy has evolved from a strict view of the principle of neutrality towards a more liberal attitude, where some therapists choose to use self disclosure, and share some personal information about themselves. At institutions, psychotherapists and patients share everyday situations and several occasions arise where therapists has to relate to self disclosure. Questions: Wich experiences have psychotherapists at institutions of self disclosure? On what grounds uses psychotherapists self disclosure? How do psychotherapists handle self disclosure in everyday contact outside the therapeutic situation? Method: Qualitative method, semi-structured interviews with 5 licensed psychotherapists working at institutions. Thematic analysis was used to analyze the results. Results: Self disclosure appears both in the therapeutic situation and in the everyday treatment work. Sel disclosure is used as an alliance-building intervention to meet the patients problems with lack of confidence, low stamina, and sometimes lack of motivation. Futher considered self disclosure helping to create security and make thetherapist less intimidating. Self disclosure is also used as an educational intervention in wich the psychotherapist can serve as role model in the therapeutic and everyday situations. It is considered important to make careful consideration about the self disclosures and keep it at a general level,that is not tangent to personal problems and personal conditions. Discussion: Self disclosure is likely to occur to a greater extent at institutions than in individual psychotherapy. The classic neutral therapeutic stance is not considered to work because a majority of the patients problems is rooted in deficit.

This dissertation explores one family's experience of a son's disclosure of homosexuality, through the use of a second-order cybernetic epistemology, and social constructionist theory. Second-order cybernetics enables a description of patterns and themes that recursively connect the family's ideas and behaviour. Social constructionism enables the family's reaction to disclosure to be recursively linked to their fit with wider society. By using semantic and political frames of reference to describe the family's narratives around disclosure, this study indicates that disclosure is a relational metaphor, dependent on the family's locally co-constructed and transgenerational meanings. It also shows that although the family change with disclosure, stability is regained in a way consistent with the family's rules and norms. This study therefore demystifies viewing disclosure in one way only and creates alternative ways of conceptualising it. / Psychology / M.A. (Clinical Psychology)

In Canada, the lifetime prevalence of the sexual abuse of boys is estimated at one in six (Dorais, 2009; Dube, Anda, Whitfield, Brown, Felitti, Dong, & Giles, 2005; Hopper, 2010; Briere & Elliot, 2003). Despite growing awareness of male victims of childhood sexual abuse, it is estimated that police reports are made in only 4.4% of cases (Priebe & Svedin, 2008). There continues to be little understanding as to why the reporting rate is so low. A sample of 155 male survivors of childhood sexual abuse was obtained through a community agency that provides support to this population. Data were gathered from participants’ intake forms on four variables that were expected to influence police reporting: 1) the survivors' age at the time of the first incident 2) the duration of the abuse; 3) the relationship between the survivor and the perpetrator; and 4) the sex of the perpetrator. It was predicted that the perpetrator's sex would be the most powerful predictor of a male's decision to report sexual abuse because of the ‘feminization of victimization’ phenomenon. This is the culturally based assumption that victims are female and perpetrators are male that leads male victims’ to question their own experiences and to a tendency by others to not take their victimization seriously. The findings revealed that perpetrator sex was not a significant predictor of police reporting. Only abuse duration was associated with whether a police report had been made. Other important findings were: 1) the mean age of this sample seeking support for childhood abuse was 50 years; 2) in almost 30% of cases, abuse began before the participant was six years old; 3) 49% of participants had been abused by family members; 4) 20% of participants had been abused by female perpetrators; and 5) in 75% of cases, a police report had not been made. Further research is needed to identify the factors influencing whether sexual abuse of boys is reported to police in order to enhance support services and police response. / May 2016

Thesis (MCur)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: Understanding the incidence and prevalence of HIV/AIDS is important in addressing the ongoing epidemic. Understanding which factors influence the rate of transmission of the virus is critical in attempting to contain and ultimately eradicate the disease. Determining which factors influence a person’s decision to disclose his/her positive status to others, particularly the sexual partner, is essential in understanding this complex process and thereby improving disclosure rates. The aim of the study was to investigate which factors influence the disclosure of someone’s HIV positive status. The objectives were to determine whether aspects such as socio-demographic factors, stigma and discrimination, religion, culture, fear of abandonment and rejection as well as knowledge of the disease influences disclosure rates. These objectives were met through an in-depth descriptive correlational research design with a quantitative approach. The target population (N = 1200/100%) consisted of all the HIV infected clients who attended a Community Health Clinic (CHC) for HIV management in the Cape Metropolitan area. The convenience sampling method was used to select the sample of participants (n = 150/12.5%) who met the criteria and voluntarily agreed to participate in the study. A self-administered questionnaire was used consisting of mainly closed-ended questions, with a limited number of open-ended questions. Ethics approval for the study was obtained from the Health Research Ethics Committee at the Faculty of Health Sciences, Stellenbosch University. Permission was obtained from the City of Cape Town: City Health, to conduct the research. Informed consent was obtained from each participant. Reliability and validity were supported by a pilot study which was conducted on (n=15/10%) of participants at this CHC to assure the feasibility of the study. The data was analysed with the support of a statistician and was presented with histograms and frequency tables. Statistical associations were determined between the various variables. The qualitative data obtained from the open-ended questions were grouped in trends and analysed thematically and then these trends were quantified. The results show that there are numerous factors which influenced HIV status disclosure. The fear of stigmatisation was identified as a factor which influences HIV disclosure to others, especially among the male participants. The results revealed that this was the major reason for delayed or non-disclosure, as well as the fear of rejection and blame. The results showed that awareness of the sexual partner’s HIV status remained relatively low (n = 64/43%), with awareness of the partner’s status highest among married participants. The recommendations were to assure that HIV positive individuals have access to support groups and are given an opportunity to attend multiple counselling sessions. Community based initiatives are needed to reduce stigmatisation of individuals with HIV and to improve access to social support systems. It was concluded that disclosure is a multifaceted process and one particular factor does not necessarily influence disclosure of a HIV positive status but most often a combination of factors. / AFRIKAANSE OPSOMMING: Dit is belangrik om die verspreiding en voorkoms van MIV/VIGS te verstaan om die gesprek rondom die voortdurende epidemie aan te roer. Kennis van watter faktore die snelheid beïnvloed waarteen die virus oorgedra word, is krities in ’n poging om dit onder beheer te hou en uiteindelik uit te wis. Om te bepaal watter faktore ’n mens se besluit beïnvloed om jou positiewe status van MIV aan andere bekend te maak, veral aan ’n seksuele maat, is dit belangrik om die kompleksiteit van die proses te begryp en sodoende die pas van bekendmaking te verbeter. Die doel van die studie is om te bepaal watter faktore beïnvloed die bekendmaking van ’n MIV positiewe status. Die doelwitte is om vas te stel of aspekte soos sosio-demografiese faktore, stigma en diskriminasie, godsdiens, kultuur, vrees vir verlating en verwerping en kennis van die siekte, die insidensie van bekendmaking beïnvloed. ’n Beskrywende korrelatiewe navorsingsontwerp met ’n kwantitatiewe benadering is toegepas. Die teikengroep (N=1200/100%) het bestaan uit al die MIV geïnfekteerde persone wat ’n Gemeenskapgesondheidskliniek vir die bestuur van MIV in die Kaapse Metropolitaanse area besoek het. Die gerieflikheidssteekproef metode is gebruik om die steekproef van deelnemers (n=150/12.5%) te kies wat vrywillig ingestem het om aan die kriteria vir die studie te voldoen. ’n Self-geadministreerde vraelys was gebruik wat hoofsaaklik uit geslote vrae met ’n beperkte aantal ope vrae bestaan. Etiese goedkeuring vir die studie is verkry van die Gesondheidsnavorsing se Etiese Komitee by die Fakulteit van Gesondheidswetenskappe, Universiteit van Stellenbosch. Toestemming is verkry van die stad Kaapstad: Stad Gesondheid, om die navorsing uit te voer. Ingeligte toestemming is van die deelnemers verkry. Betroubaarheid en geldigheid is ondersteun deur ’n loodsstudie wat op (n=15/10%) van die deelnemers beoefen is by die Gemeenskapsgesondheidkliniek om die uitvoerbaarheid van die studie te verseker.Die data is geanaliseer met die ondersteuning van ’n statistikus en is deur histogramme en frekwensie-tabelle voorgestel. Statistiese assosiasies is vasgestel tussen die verskeie veranderlikes. Die kwalitatiewe data is geneem vanuit ope vrae wat gegroepeer is in neigings en tematies geanaliseer is en die neigings is hierna gekwantifiseer. Die uitslae bewys dat daar heelwat faktore is wat die bekendmaking van MIV statusstatus beïnvloed. Die vrees vir stigmatisering is geïdentifiseer as ’n faktor met betrekking tot die bekendmaking van MIV aan andere, veral onder die manlike deelnemers. Die uitslae bewys dat dit die hoofrede vir terughoudendheid of nie-bekendmaking van die siekte is, asook die vrees vir ververwerping en blaam. Die resultate bewys dat die bewustheid van die seksuele maat se MIV statusstatus relatief laag bly (n=64/43%) met bewustheid van die maat se status die hoogste onder getroude deelnemers. Die aanbevelings is om te verseker dat MIV positiewe individue toegang het tot ondersteuningsgroepe en dat hulle geleentheid gegee word om veelvuldige voorligtingsessies by te woon. Gemeenskapgebaseerde inisiatiewe is nodig om stigmatisering van individue met MIV te verminder en vir die verbetering van toegang tot maatskaplike ondersteuningsisteme. Ter samevatting kan die gevolgtrekking gemaak word, dat; die bekend making van MIV positiewe status word nie noodwendig beïnvloed deur ʼn spesifieke faktor of meervlakkige besluitnemings proses nie, maar eerder deur ʼn kombinasie van faktore.

published_or_final_version / Economics and Finance / Doctoral / Doctor of Philosophy

This study investigates the determinants and effects of voluntary book-tax difference (BTD) disclosures in earnings releases. Unlike prior studies, I find no evidence that managers are more likely to voluntarily disclose BTD information when firms have low earnings quality. I also find that managers are more likely to disclose BTD information when firms have large negative but not large positive BTDs. Because BTDs are particularly informative when earnings quality is low and when book income significantly exceeds taxable income (i.e., large positive BTDs), these results suggest that managers selectively disclose BTD information in earnings releases. Interestingly, I also find that managers are more willing to disclose BTD information when tax avoidance activities are high. This result suggests that managers are willing to bear some taxrelated disclosure costs to reassure investors that BTDs are not due to aggressive financial reporting. Prior research provides evidence of a systematic association between BTDs computed using required 10-K tax disclosures and future forecast errors and stock returns. I provide evidence that voluntary BTD disclosures attenuate the association between BTDs and future forecast errors. I also provide limited evidence that voluntary BTD disclosures attenuate the association between BTDs and future stock returns. These results suggest that voluntary BTD disclosures help analysts and investors impound BTD information into earnings forecasts and stock prices. / text

While the general social climate in the U.S. has become more accepting and tolerant of sexual minority individuals, heterosexist discrimination, prejudice and violence continues to affect LGBT individuals, families and communities. While much research literature exists on the experience of minority stress and the psychological consequences of minority stress on sexual minorities, little research has been produced that examines sexual minority coping. Within the last decade, heteronegativity has been suggested as a possible coping response to heterosexism. The goal of the present study was to understand sexual minority responses to heterosexism (including heteronegativity) in a variety of contexts and circumstances. The present study involved individual interviews with twelve adult, self-identified sexual minority participants. Utilizing Consensual Qualitative Research (CQR), an inductive qualitative methodology of data analysis, eight domains were discerned from examining the experiences of lesbian and gay men’s coping with heterosexist individuals, systems and environments. These domains were: (a) assessing sexual orientation in context; (b) observation of change; (c) messages/social influences; (d) social systems; (e) categorizing; (f) empowerment; (g) resignation; and (h) equality. Eight subcategories existed under the domain of assessing sexual orientation in context: family, childhood, coming out, heterosexuals, work, harassment, acquaintances, and general. The domain observation of change yielded six subcategories: general, personal, advocates of change, heterosexuals, family, and gay and lesbian community. Under the domain of messages/social influences, six subcategories existed: general messages, peers, heterosexuals, gender roles, media, and family. Five subcategories contributed to the domain of social systems and include: religious institutions, educational systems and institutions, political parties, systems and institutions, media and general. In terms of how individuals categorized others, the fifth domain, six subcategories constituted this phenomenon: general categorizing, social institutions, challenged assumptions, gender roles, beliefs about heterosexuals, and gay and lesbian. Empowerment is a domain comprised of five subcategories: disengagement, coming out, advocate, engagement, and values/beliefs. Four subcategories contributed to understanding the domain of resignation: avoiding confrontation, rationalizing, pressure, and suppression. And under the domain of equality, two subcategories were explicated: parity and social institutions. Results of the study were consistent with aspects of minority stress including stigma consciousness and stigma and self-esteem. One important contribution of the findings from the present study reveals three overarching components to coping with heterosexism. These components were discernment, disclosure and concealment, and self-empowerment. Implications for trainees, educators, and practitioners were outlined.

<p>The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. According to IFRS 3 Goodwill should no longer be amortized but should undergo an impairment test at least once a year to evaluate its true value. The impairment test is made by the firms themselves on very subjective assumptions. These assumptions should be disclosed according to IAS 36 paragraph 134 in the annual report to enable transparency. So far the full compliance with this rule has been questionable. This study aims to elucidate possible reasons for why firms leave out the required information in IAS 36 paragraph 134 and how authorized public accountants reason around the reasons given. To fulfill the aim of the study an inductive research method was used. The data was gathered through the use of qualitative interviews with authorized public accountants some of them with special expertise in the field. The empirical findings from the interviews contained a number of reasons for why companies do not disclose the information in IAS 36 paragraph 134. Among the most common were the risk of exposure, decreased flexibility, ignorance and non adequate internal reporting procedures. The study’s analysis use institutional theories to point out additional explanations for how disclosure requirements are handled. One finding is the tendency for firms to mimic each other, a behavior called isomorphism. The conclusion of the study is a discovery of an underlying unwillingness to write-down goodwill and thereby an unwillingness to give full disclosure in connection to the impairment test. Firms feel that the information is related to their competitive edge and thus exposes them too much. The authors also raise reasonable doubt to whether the IFRS/IAS standards have fulfilled their intension with increased transparency in the case of goodwill accounting.</p>

A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impunity. In such a case the manager's demand for auditing depends on the ability of the manager to obtain the cooperative solution without auditing. The second environment permits the investors to bring suit against a manager suspected of issuing fraudulent disclosures. In that environment, a cooperative solution can be obtained without auditing. The results of 16 experiments designed to test the analytical assertions suggests that there is a demand for auditing, regardless of whether or not legal recourse is present. Both the availability of auditing and the availability of legal recourse induces a higher level of managerial effort. The highest level of managerial effort was seen when both auditing and legal recourse were available, despite the prediction that the presence of a legal system would make auditing useless. The investors tended to overbid and the markets with auditing reduced that tendency. Truthful disclosures were generally only seen when legal recourse was available.

Firstly, this research aimed to understand what behaviours are considered sensitive or private by university students (N=306) in respect of disclosure in the research context. A total of 71 items were extracted by factor analysis: 20 sensitive items, 26 related non-sensitive items and 25 non-related non-sensitive items. Differences in sensitivity were noted for gender and race, reported below. Furthermore, a three-phase exploration of data collection methods was used in determining which self-report method is most valid and reliable when researching sensitive topics. A quantitative experiment compared the effectiveness of the Unmatched Count Technique (Type I), Self-Report Questionnaires and Audio Computer-Assisted Self-Interviews, in terms of their ability to elicit honest answers when dealing with the sensitive topics (N=410). This section of the study used pairwise tests of proportions by Winks statistical software. The sensitive topics under investigation in this study are condom use,HIV/AIDS as well as relationships such as transactional and multiple and concurrent partners.The results of this study, reported below, indicate pairwise significant differences between the SRQ, ACASI and UCT Type I. Additionally, the Unmatched Count Technique (Type I), Self-Report Questionnaires and Audio Computer-Assisted Self-Interviews were compared in terms of Socially Desirable Responding scores as well as experience of participation. No statistically significant differences were obtained for overall scores across data collection methods for SDR and experience of participation. / Thesis (M.A.)-University of KwaZulu-Natal, Pietermaritzburg, 2013.