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.

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abstract: This study examined the effects of victim characteristics and past life experiences on attributions of blame to human trafficking victims in hypothetical scenarios. Specifically, this study investigates the main and interaction effects of the victim’s race, age, and victimization disclosure on outsider’s perceptions of blameworthiness. A factorial vignette survey that provided information about a victim altering her race (Black or White), current age (15 or 21), and availability of victimization disclosure was given to a university-based sample (N = 592). Utilizing three-way analysis of variance (ANOVA) for the analysis, the results showed that the main effects of the victim’s age and victimization disclosure significantly influenced attributions of blame. The results also indicated that there are significant two-way and three-way interactions. The conclusion highlights the importance of these findings as well as avenues for future research and potential programming. / Dissertation/Thesis / Masters Thesis Criminology and Criminal Justice 2020

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This study will further the base of research concerned with the phenomenon of self-esteem and its relationship to self-disclosure. The view one has of self significantly affects attitudes, behaviors, evaluations, and cognitive processes. By correlating the self-esteem measure with a pen and paper measure of self-disclosure, and a behavioral measure of self-disclosure, we will have a better understanding of the relationship self-esteem has in regulating or influencing what we disclose of ourselves to others. Also, we can determine if one's reported disclosures are a measurement of one's actual disclosures. This study examined whether self-esteem influences an individual's readiness to self-disclose. It would make intuitive sense that we should seek to understand conditions that affect the degree to which individuals are more or less likely to disclose information about themselves. In this way, we will be better equipped to promote and maintain relationships. Research has suggested that disclosure promotes relational growth. If we better understand the conditions that affect levels of disclosure, we can establish deeper, more committed relations with others, as well as communicate more effectively. Self-esteem refers to an individual's personal judgement of his or her worth. This construct was operationalized by using the Index of Self-Esteem, ISE. Self-disclosure is any message about the self that a person communicates to another. It implies that in some situations an individual chooses how much or how little to divulge. This construct was operationalized by using Viii the Disclosiveness/Disclosure Scale-RSDS, and also by having subjects rate their actual disclosures: BSDl - openness; BSD2 - comfort; and BSD3 - level (See Appendices A,B,& C).

The major themes of the research are how well sustainability reporting reflects sustainability performance and 13 companies were assessed over three years on their sustainability reporting as reflected in their sustainability reports as well as 10 in-depth interviews. For both positive and negative reasons the reports are not always a fare reflection of sustainability performance and those companies well-endowed with accolades in sustainability reporting are not necessarily leaders in performance. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

Copy cat investment strategies exist in the US, where copy cat funds profitably replicate the investing behaviour of larger more renowned funds, leveraging off research completed by the initial fund, without incurring the same level of expenses. Funds, or unit trusts as they are known in South Africa, are mandated to disclose portfolio holdings quarterly, with the intention of enabling investors to track whether funds are meeting their stated objectives, through more frequent access to portfolio holdings. More frequent disclosure has lead to significant controversy internationally, with some researchers providing evidence that more frequent disclosure has lead to copy cat investing strategies. In contrast to the research completed in the US, copy cat funds in South Africa are able to generate similar returns, before costs, but once costs are included t-tests provided evidence that the copy cat fund was not able to generate significantly higher returns than the actual fund, particularly in the long run. These tests hold true when considering the whole general equity market, but interestingly do not hold statistically valid for every fund when considering them in isolation. Certain funds within the general equity classification offer potential for copy cat investing and have successfully proven outperformance in the last decade. Copy cat investors would need to seek out these funds based on the predicted outperformance of each fund, by considering the historical behaviour and then lastly by considering their own, already questionable, risk appetite. Copyright / Dissertation (MBA)--University of Pretoria, 2011. / Gordon Institute of Business Science (GIBS) / unrestricted

Prior research suggests that rejection sensitive individuals may find it easier to express their true selves in an online environment. The purpose of the present study was to further examine the influence of true self, which is who a person believes he or she truly is, on the relationship between rejection sensitivity and online dating site usage. Additionally, the present study investigated the role of self-disclosure in online dating site usage. Five-hundred sixty one participants completed an online survey. Consistent with prior research, results indicated that rejection sensitivity and true self predicted online dating site usage. Further, true self partially mediated the relationship between rejection sensitivity and online dating site usage. Self-disclosure in online environments, however, did not influence the relationship between rejection sensitivity and online dating site use. In addition, for those who engaged in online dating, rejection sensitivity was not related to self-disclosure in online dating profiles or in communicating with individuals met through online dating sites. True self, though, was related to both self-disclosure in online dating profiles and in communication with those met through online dating sites. These findings suggest that rejection sensitive individuals are more likely to engage in online dating because it may facilitate representation of their “true” selves. Furthermore, rejection sensitivity may not facilitate individuals’ self-disclosure in online environments, whereas the desire to share one’s “true” self may facilitate self-disclosure in online environments.

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