The submitted diploma thesis deals with the topic of disclosure of wrongdoings, which has lately gained attention due to the recent considerations of the possible complex legislative proposal in the Czech Republic. Therefore the purpose of this thesis is to analyze the current legal situation of disclosure of wrongdoings in the Czech Republic, along with analyzing all the aspects that should be taken into account when considering a legislative proposal, as well as analyzing and evaluating the legislative proposals that have already been submitted. The first part of the thesis presents the subject of whistleblowing and the different approaches to the subject, which are presented by the authors of the frequently used definitions. Then the author deals with the very essence of the issue and answers the question why it is necessary to legally regulate the area of whistleblowing. This thesis also presents various problematic questions including ethical matters inextricably linked with whistleblowing. Subsequently, the thesis provides an overview of international commitments of the Czech Republic consisting of the most important documents, both hard law and soft law, related to the reporting of wrongdoings together with other relevant activities of the international instutions such as decisions of the...

Master of Science / School of Family Studies and Human Services / Melinda S. Markham / Interpersonal aspects of a relationship (i.e., equality, trust, disclosure, etc.) as they relate to finances have important implications for marital satisfaction; however, emphasis on financial transparency, “the open and honest disclosure of one’s finances,” has yet to be researched. To increase our capacity to study the role of finances in the marital relationship, the purpose of this study was to develop the Financial Transparency Scale (FTS) to assess financial transparency between married partners. A sample of 183 married individuals in their first 5 years of their first marriage completed an online survey, consisting of the FTS and four related scales. Principal components analysis (PCA) was conducted to determine the FTS is comprised of three components: financial partnership, financial secrecy, and financial trust and disclosure of the individual partner. The first component, financial partnership (eigenvalue = 10.909), consisted of 18 items and accounted for 41.96% of the variance and had a high internal reliability of (α = .95). Component 2, financial secrecy (eigenvalue = 2.845), consisted of three items and accounted for 10.94% of variance with an internal reliability of (α = .93). Component 3, financial trust and disclosure of the individual partner (eigenvalue = 1.76), consisted of five items and accounted for 6.77% of total variance with an internal reliability (α = .83). The FTS was positively correlated with four related scales: the Kansas Marital Satisfaction Scale, the Shared Goals and Values Scale, the Frequency of Financial Management Scale, and the Communication Patterns Questionnaire – Short Form, each of which are key behaviors of financial and marital satisfaction. The FTS will benefit financial practitioners as they can use the scale to determine the level of financial transparency between married individuals, drawing attention to areas of concern such as financial secrecy between partners. For researchers, this scale provides a measurement for a sophisticated perspective on the interpersonal factors that mediate financial transparency between married individuals.

Doctor of Philosophy / Department of Counseling and Educational Psychology / Stephen L. Benton / This study examined the effects of types of therapist disclosure and their interaction with various combinations of observer, therapist, and client gender-dyads on observer ratings of the working alliance. Participants were 357 undergraduate students (60.2% women) from two Midwestern universities who were randomly assigned to one of 12 conditions. Each condition required students to read one of 12 printed scenarios differentiated by all possible combinations of three types of therapist self-disclosure (similar, dissimilar, no disclosure), two levels of therapist gender, and two levels of client gender. Students rated the scenarios on the perceived working alliance between the therapist and the client, using the 36-item Working Alliance Inventory-Observer (WAI-O). A 2 (student sex) x 2 (therapist sex) x 2 (client sex) x 3 (disclosure type) ANOVA revealed no significant effects on the WAI-O total scale score. In addition, no main effects or interactions were found on WAI-O total scale when male and female student scores were pooled. A 2 x 2 x 2 x 3 MANOVA performed on the WAI-O subscales indicated female observers perceived a stronger client-therapist bond for similar than dissimilar disclosures with male clients. Female observers rated male clients with a stronger bond than female clients, but only in the similar disclosure condition. A main effect was also found for observer sex on the Task and Bond subscales. Although this study did not find gender of the observer, type of therapist disclosure, and the gender of the therapist and their client to influence overall working alliance ratings, results suggest that these factors have an impact on female observer ratings of the bond and task agreement between the therapist and their client. Specifically, two findings emerged: (a) women, not men, observed a stronger bond for male client recipients of similar versus dissimilar disclosure; (b) women, not men observed a stronger bond for male client versus female recipients of a therapist's similar disclosure. Results are discussed in terms of disclosure and gender research.

Magister Public Health - MPH / The increased number of new infections in Uganda necessitates HIV prevention programmes that address risky behaviours especially among heterosexual populations. The AIDS Support Organisation (TASO) is the largest indigenous HIV/AIDS agency serving Uganda and the Great Lakes Region. TASO endeavours to empower sexually active clients to disclose their sero-status to their sexual partners and promotes partner testing for HIV. In spite of these efforts, only 12% of 2,071 sexually active clients in Mulago centre had disclosed by the end of 2006. This study aimed to explore the factors that influence clients’ decisions to disclose their HIV status to their partners in TASO Mulago, Kampala, Uganda. The study used a qualitative approach. Fourteen (14) in-depth interviews were conducted with English and Luganda speaking adult male and female clients on antiretroviral treatment (ART), in TASO Mulago. A focus group discussion (FGD) was conducted with 8 purposively selected ART clients who were considered to be ‘expert’ clients in TASO Mulago. These participants were expert clients/ peer educators, who were open about their HIV status and have been involved in HIV/AIDS education and advocacy. The individual interviews and the focus group discussion were transcribed verbatim, and subjected to thematic and content analysis. Male and female participants who were married (primary relationship) disclosed their sero-status to their sexual partners, while few of those cohabiting or in steady relationship (only one) disclosed to their partners. Enabling factors to disclose to current sexual partners included: desire for partner to get treatment, need for the partner’s support, having prior knowledge of partner’s HIV status, out of anger, and having anxiety about the future. Some of the barriers to disclosure included: fear of blame and disappointing the partner, fear of abandonment, fear of stigma and discrimination Participants suggested that couple counselling and testing, economic independence, peer support and involvement of the TASO staff in disclosure should be considered to facilitate or promote disclosure to sexual partners.While strategies like HBHCT and couple counselling have enhanced disclosure among sexual partners on ART living together in stable married relationships (primary), the partners in secondary relationships (cohabiting and steady) especially women, continue to face challenges in disclosure yet their sexual partners are at risk of HIV infection. The study has re-affirmed the fact that while some people living with HIV/AIDS wish to disclose their HIV status to their partners, there are compound factors that make it difficult to disclose. This calls for effective strategies by government, TASO and other agencies to ensure that sexual partners especially in cohabiting and steady relationships are disclosed to in order to reduce their vulnerability to HIV infection.

Magister Public Health - MPH / Background: Disclosure in the context of HIV is the sharing of information about one’s HIV-positive status with someone else. In the case of people living with HIV (PLHIV), many factors influence their decision to disclose. As with other illnesses there is a concern about possible discrimination or stigma. On the other hand, disclosure can lead to higher levels of support and better management of HIV infection. Types of disclosure can also vary depending on the need of the PLHIV, being partial or full, in order to gain the most benefit. Self-disclosure or mediated disclosure with the assistance of someone else is controlled by the PLHIV, whereas involuntary or forced disclosure might not be under the PLHIV's control and thus more likely to have negative consequences. No studies have been done in the rural area of Linguère, Senegal or in the rest of the country to identify the factors that influence the decisions of PLHIV around disclosure. Senegal has a concentrated HIV epidemic with national HIV prevalence stable at 0.7% in 2005 and 2010 Demographic and Health Surveys. Linguère District's HIV prevalence was at 0.8% in 2003. By knowing more about what motivates PLHIV to disclose or not disclose their status, service providers and others can better support PLHIV to practise beneficial disclosure. Aim: The aim of this study was to explore factors that influence the decision to disclose or not disclose one's HIV-positive status to regular sexual partners, friends and family in Linguère District,Senegal. Methods: A qualitative method with in-depth interviews was used to explore the factors that influenced decisions concerning disclosure. Fifteen PLHIV were identified through purposive sampling based on criteria such as marital status, gender and prior disclosure decisions. In addition, four service providers from the AIDS service organization, Projet SSP, and the district health and social workers served as key informants. The interviews were recorded, transcribed and translated from the local languages into French. Record reviews of the HIV/AIDS service organization complemented the interviews. The fieldwork was conducted in the study setting for two weeks in January 2012. The data was analysed through thematic analysis. Findings: The main themes that emerged as reasons for disclosure were maintaining psychosocial well-being, existence of trusting relationships, need for support with health care, reciprocal obligations and concern for others, whereas reasons for non-disclosure included stigma and discrimination and negative impact on family. However, the factors varied from one participant to another and could not consistently be attributed to one group or another, whether man or woman, married or divorced,etc. Influencing factors were related to gaining support for the participant or avoiding problems. Concerns about stigma were great and included reference to wanting others to have soutoura— privacy, dignity, respect. There were also factors which took into consideration the consequence for the person to whom they might disclose, such as desire to avoid upset or desire to seek testing and possible care for a spouse. Of the participants who had disclosed, there were no cases of severe negative consequences. Not one participant expressed regret for having disclosed, rather they acknowledged that there were positive benefits for themselves and sometimes also the other person to whom disclosure was made. The roles of the service providers and the support group were also influential in decision-making around disclosure, with a good number of cases of mediated disclosure. Conclusion: In line with consequence theory, PLHIV weighed up their benefits and costs when decisions around disclosure were contemplated. The benefits were that PLHIV who chose to disclose gained from increased social support and better management of their HIV infection. At the same time further transmission of infection was potentially reduced and others were oriented for testing and for access to care if needed. In general, HIV continues to be a particularly stigmatising condition and thus the majority of PLHIV in this study judged that it is not worth the risk of possible abandonment,rejection or slander to disclose their status, regardless of the fact that few have actually experienced severe negative consequences as a result of actual disclosure. Because of support provided through service providers and the support group, however, those participants who had chosen to disclose to someone outside of the support group were reaping benefits and also likely avoiding the need to turn to risky activities, such as transactional sex or formal sex work. Recommendations: Recommendations drawn from this study include the need to support programmes or initiatives which seek to reduce HIV-related stigma. There is also the need for leaders in the community to show support for PLHIV which can reduce stigma. Health care and service providers should be aware of the needs of PLHIV and the changes that may arise over time which could lead to a decision to practise beneficial disclosure. They should also learn from the experiences shared by other PLHIV which can in turn be shared. They should receive further training in order to better understand the complexity of disclosure and to assist with mediated disclosure.

This thesis reveals the results of a study during which the 2014 integrated reports, sustainability reports and websites of the twelve JSE listed companies, were selected and evaluated. The aim of the thesis was to explore the responsibilities and duties of the S&E Committee; in the South African governance context as well as to assess the usefulness of disclosures made in the integrated reports regarding the social and ethics as part of corporate governance. Content analysis was used to identify the information and an interview was held with the expert in the field of social and ethics governance. Content analysis was used to identify the information and form themes and trends. A checklist was developed and used as an the evaluation tool based on the King III and Companies Act requirements on reporting of social and ethics governance. This checklist may be used as an effective tool by internal audit in carrying out an audit of the social and ethics governance. The results of the analysis were then presented to the expert in the field of social and ethics governance for comments. The results obtained indicate that most JSE listed companies conform to good corporate governance practices. However, there are areas where limited disclosure of information was found to be the case. These include the disclosure of information on sustainability, the information was not consistent and would be less helpful to stakeholders who want to analyse changes in the company‟s performance over time, especially relative to other companies. The information also did not meet the sustainability reporting criteria of sustainability context; the sustainability performance was not presented in the wider context, which limits the significant interpretative value. Future research, with the focus on sectorial disclosures, smaller companies as well as consideration of other sources of social and ethics governance information should be conducted.

This thesis presents a series of cross-cultural experiments, which investigate the role of self-awareness on self-disclosure in computer-mediated communication (CMC). The thesis is split into two parts, detailing the results of four separate experiments. In Part 1, the two experiments focus specifically on British participants who are considered to be from an individualistic culture. Experiment 1 investigates how private and public self-awareness affects their breadth, depth and accuracy of self-disclosure in CMC. Experiment 2 then attempts to simplify Experiment 1 to try and focus more specifically on personal motivations of self-disclosure. The results of the first two experiments clearly illustrate the importance of both private and public self-awareness in intimate self-disclosure in CMC. More specifically, they indicate that increasing private self-awareness increases depth of self-disclosure, whilst increasing public self-awareness reduces the accuracy of the self-disclosure. In Part 2 of the thesis Experiments 1 and 2 are replicated on Singaporean participants, who are considered to be from a collectivist culture. Members of collectivist cultures are consistently reported to self-disclose less than members of individualistic cultures. It is however found in Experiment 3 that in a typical 'real-time' interaction the Singaporeans report themselves to self-disclose to a greater depth than the British participants. Cultural differences are also found in the participants' reactions to certain manipulations of self-awareness. More specifically, a manipulation that increases public self-awareness greatly reduces the British participants' self-disclosure. Whilst the Singaporeans are more affected by a manipulation that increases their private self-awareness, which greatly increases their depth of self-disclosure. It is concluded that there are cultural differences in the way that people react to manipulations of self-awareness in CMC and this raises philosophical discussion about how culture drives self-disclosure which, in turn, drives the pursuit of self-knowledge, and ultimately the construction of the cultural self. Finally it is concluded that CMC may allow an exploration of the self outside of cultural norms, and that this could potentially change the boundaries of the private and public self in the future.

Experimenter self-disclosure and verbal reinforcement of subject disclosure during an interview were both predicted to result in increased subject disclosure in a subsequent testing situation, as compared with direct instructions to the subjects to be more open.. The results indicated that for male subjects, verbal reinforcement had the predicted effect, but experimenter self-disclosure did not. Female subjects were found to be more disclosive than male subjects in general, but were relatively uninfluenced by the experimenter treatment conditions. Experimenter self-disclosure was shown to result in an increase in social evaluative anxiety and in more favourable perceptions of the self and of the experimenter in the subjects concerned. Both of these factors are discussed as having counteracted any modeling effect of experimenter self-disclosure. An interpretation of the results in terms of an interaction between subject sex, experimenter sex and experimental conditions is proposed and the implications this has for the related literature, which in general has ignored such variables as subject and experimenter sex, are discussed. / Arts, Faculty of / Psychology, Department of / Graduate

This study tests a model which suggests that the external forces on a firm, the size and age of the firm, the industry and competitive market in which a firm operates, the level of leverage of the firm, as well as whether it has good or bad news regarding future earnings have an impact on whether a firm provides precise forecasts in its MD&A. Furthermore, the model suggests that firms providing precise forward-looking statements in the MD&A have lower forecast errors. Using 2SLS, the proposed model is tested using forward-looking statements regarding sales, earnings per share, cash flow, and capital expenditures extracted from the 2004 and 2005 annual reports of firms listed on the 2002 Fortune 500 list.

A má avaliação do passivo judicial pode impactar de modo negativo as disponibilidades financeiras da organização, com consequencias para sua liquidez e para a continuidade das atividades operacionais. O presente trabalho teve como objetivo verificar se o reconhecimento, a mensuração e a evidenciação do Passivo Judicial Trabalhista atendem aos pressupostos da literatura contábil e do direito natural, no que toca ao conceito de fair value. No contexto metodológico, apresentou-se o arcabouço teórico-jurídico do reconhecimento, da mensuração e da evidenciação. Em seguida, dentre as empresas listadas nos segmentos Nível 1, Nível 2 e Novo Mercado da BM&FBovespa foram selecionadas, para a amostra, as 40 empresas com maior quantidade de ações em tramitação no TST. Foram analisadas as Notas Explicativas dessas companhias e verificou-se que, a maior parte não divulga informações alusivas à origem do passivo judicial trabalhista, à forma de mensuração das provisões, à quantidade de ações e ao cronograma de desembolsos. Assim, as práticas adotadas por tais empresas não estão em conformidade plena com os pressupostos da literatura contábil e do direito natural pois as determinações contábeis (CPC 25) tem sido observadas em sua forma menos ampla. Também foi constatado que há possibilidade de melhoria no processo de reconhecimento, mensuração e evidenciação eis que há boas práticas, pontuais, nas companhias examinadas que podem ser generalizadas para as demais. / The misjudgment of legal liabilities may impact negatively on the availability of financial organization, with consequences for its liquidity and continuity of operational activities. The present study aimed to verify the recognition, measurement and disclosure of Judicial Labor Liabilities complies with the assumptions of accounting literature and natural law when it comes to the concept of fair value. In the methodological context, it was performed the theoretical and legal framework of recognition, measurement and disclosure. Then, among the companies listed in Level 1, Level 2 and New Market of BM&F Bovespa, the 40 companies with the largest number of shares in processing in TST were selected for the sample. The explanatory notes of these companies were analyzed and it was found that the most part of them does not disclose information about the origin of the legal liability, the form of measurement of provisions, the amount of shares and the disbursement schedule. Thus, the practices adopted by such companies are not in full compliance with the conditions of accounting literature and natural law because accounting determinations (CPC 25) have been observed in it less wide way. It was also found that there is an opportunity for improvement in the process of recognition, measurement and disclosure once there are good and punctual practices in the examined companies that could be generalized to the others.