Digital Commons Network^™

The Disclosure Of Third-Party Litigation Funding Agreements Is Necessary To Resolve Ethical Dilemmas Created By The Third-Party Lender Industry, Gareth Purnell

St. Mary's Journal on Legal Malpractice & Ethics

No abstract provided.

A Narrative Approach To Examining The Workplace Experiences Of Professional Adults Living With Dyslexia, Anna-Maria Jones

Educational Studies Dissertations

A Narrative Approach to Examining the Workplace Experiences of Professional Adults living with Dyslexia is a qualitative narrative research study. The study gathered, documented, and analyzed participants’ lived experiences to improve an understanding of what makes an inclusive workplace setting. The literature and labor statistics recognize that many individuals with dyslexia are struggling at work, unemployed, unrecognized, marginalized, and underpaid. This inquiry is designed to gain greater insight into the existing employment discrepancies. The following research questions guided this investigation: 1. What are the experiences of professional adults with dyslexia in work environments? 2. How do adults with dyslexia navigate …

Survivor Experiences Of Male Childhood Sexual Abuse: A Literature Review, Elizabeth Burch B.S., Joseph T. Kenneally Psy.D., Stephanie Zepeda Phd

Psychology from the Margins

The World Health Organization (WHO) recognizes childhood sexual abuse (CSA) as a global health issue. CSA is a human violation that affects both female and male children and has a stronger detrimental impact on mental health than other traumatic childhood experiences. Despite a growing awareness of male survivors of CSA, male survivors are a marginalized group as most CSA research focuses on females. In addition, masculine norms can keep male adults from disclosing further, which can delay support and increase mental health issues. This meta- analysis reviews the current literature on this group of marginalized people and concludes with a …

Comment Letter On Sec’S Proposed Rule On Conflicts Of Interest Associated With The Use Of Predictive Data Analytics By Broker-Dealers And Investment Advisers, File Number S7-12-23, Sergio Alberto Gramitto Ricci, Christina M. Sautter

Faculty Works

This comment letter responds to the Securities and Exchange Commission’s proposed rule Release Nos. 34-97990; IA-6353; File Number S7-12-23 - Conflicts of Interest Associated with the Use of Predictive Data Analytics by Broker-Dealers and Investment Advisers. Our comments draw on our scholarship relating to laypersons’ participation in securities markets and the corporate sector as well as on the role of technology in corporate governance.

We express concerns that the SEC’s proposed regulation undermines individuals’ ability to access capital markets in an efficient and cost-effective manner. In the era of excessive concentration of equities ownership and power, often with negative societal …

Disclosure Of Support Statement (Dss) Template, James Lipuma, Cristo Leon

STEM for Success Resources

This document outlines a framework for transparently acknowledging both human and software contributions in content creation, extending beyond cited sources to include AI assistance and varied author roles in collaborative processes.

Apoe Risk Disclosure: A Review Of Positive And Negative Outcome, Stacey Rowcliffe

Dissertations

Two of this century’s most significant healthcare challenges are Alzheimer’s disease and mild cognitive impairment, with 40 million people suffering from the diseases. In fact, a conservative estimate projects that both conditions will double every 20 years until 2050. Alzheimer’s disease involves memory impairment, disorientation, confusion, and various problematic behaviors. Presently, no prevention method or cure has been discovered for Alzheimer’s. Mild cognitive impairment typically includes problems with memory, language, thinking, and judgment beyond those typical of one’s age. Usually, these symptoms do not interfere with daily activities but do not improve and have been linked with a risk of …

Understanding The Experiences And Associated Symptomology Of Disclosers And Non-Disclosers Of Sexual Victimization, Kaitlin Carson

Dissertations, Theses, and Capstone Projects

ABSTRACT

According to the Center for Disease Control and Prevention, as many as 43% of women report experiencing some form of sexual victimization, with the highest rates occurring in emerging adulthood. It is estimated that 75% of survivors disclose this experience to someone else; the remainder of survivors keep the experience to themselves. While disclosure can be therapeutic, there are multiple factors that can complicate the disclosure process for sexual victimization survivors. There is limited research investigating why some women choose to disclose sexual victimization experiences and how their reasons may relate to psychopathology. Additionally, extant research primarily focuses on …

It Governance Matter: A Structured Literature Review, Nariman Osama Kandil, Ehab Kamel Abou-Elkheir, Amr M. Kotb

All Works

The aim of this paper is to critically explore information technology governance (ITG) context, its consequences, its various aspects, its determinants, disclosure, maturity, and challenges. There are some motivations that urge the researchers to carry out this study. First, the review of prior relevant literature reveals a limited number of studies addressing the IT governance context, its consequences, its various aspects, its determinants, and challenges. Second, very little is known about the potential implications of IT governance within the business and how it is significant to the decision-makers (e.g., shareholders, board of directors, executives, etc.). Finally, little research employs the …

Invisible Disability: A Review Of Hearing And Vision Impairment Challenges In The Workplace, Melissa Ann Aguinaldo

College of Science and Health Theses and Dissertations

This thesis explores the factors related to individuals with vision and hearing impairments in organizational contexts within the United States. It overviews the definitions, current state, and U.S. legislation pertaining to individuals with disabilities in the workplace. The thesis reviews disclosure practices, psychological theories, and recommendations for supporting and accommodating individuals with hearing and vision disabilities. In reviewing these factors, this research aims to enhance understanding of the challenges faced by individuals with hearing and vision impairments in organizations and contribute to fostering inclusive and supportive work environments. The thesis also identifies areas for further research in order to advance …

The Forbidden Fruit: A Case Of Tejocote (Crataegus Mexicana) Supplement Toxicity, Cali Clark, Terrence Kelly, Kyle Mense, Shane Miller, Ashley Broce

GME Publications

Supplement use continues to increase throughout the United States and as these compounds are not approved by the Food and Drug Administration, the side effect profiles are not well studied. Tejocote (Crataegus mexicana) is part of the hawthorn family and is a Mexican root supplement that is marketed for weight loss. We describe the case of a patient who ingested tejocote and presented with weakness, nausea, bradycardia with an atrioventricular block, and drug-induced thrombocytopenia.

Technologies And Time Tempers: How Things Mediate A State’S (Cyber Vulnerability) Disclosure Practices, Clare Stevens

Secrecy and Society

State secrecy and disclosure practices are often treated as processes of intentional and strategic human agency, and as forms of political time management (Bok 1982; Horn 2011). Through a critical analysis of the United States government’s disclosure practices in the context of their discourse around the cybersecurity “Vulnerabilities Equities Process” (VEP), this paper will present a two-fold argument against these conventional treatments of secrecy and disclosure. While government secrecy and disclosure can certainly be understood as a form of (agential) timing, orientation and control (Hom 2018), this paper will also show how government secrecy practices are emergent at the point …

Introduction To The Special Issue On Secrecy And Technologies, Clare Stevens, Sam Forsythe

Secrecy and Society

Many scholars have treated the inscrutability of technologies, secrecy, and other unknowns as moral and ethical challenges that can be resolved through transparency and openness. This paper, and the special issue it introduces, instead wants to explore how we can understand the productive, strategic but also emancipatory potential of secrecy and ignorance in the development of security and technologies. This paper argues that rather than just being mediums or passive substrates, technologies are making a difference to how secrecy, disclosure, and transparency work. This special issue will show how technologies and time mediate secrecy and disclosure, and vice versa. This …

Fintech Data Infrastructure For Esg Disclosure Compliance, Randall E. Duran, Peter Tierney

Research Collection School Of Computing and Information Systems

Regulations related to the disclosure of environmental, governance, and social (ESG) factors are evolving rapidly and are a major concern for financial compliance worldwide. Information technology has the potential to reduce the effort and cost of ESG disclosure compliance. However, comprehensive and accurate ESG data are necessary for disclosures. Currently, the availability and quality of underlying data for ESG disclosures vary widely and are often deficient. The process involved with obtaining ESG data is also often inefficient and prone to error. This paper compares the models used and the evolution of Fintech data infrastructure developed to support financial services with …

Office Of Attorney General Peter F. Neronha, Attorney General: Access To Public Records Act, Open Meetings Act, Attorney General, State Of Rhode Island, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.

25th Annual Open Government Summit: Your Guide To The Access To Public Records Act & Open Meetings Act, Peter F. Neronha, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.

Fostering Patient Safety: Importance Of Nursing Documentation, Shamsa Samani, Salma Amin Rattani

School of Nursing & Midwifery

Background: Nurses are professionally accountable for assessing and documenting patients’ vital signs. Nurses failing to fulfill this responsibility position their patients at risk. This paper presents two real-life cases pertaining to patients’ safety resulting in fatal outcomes, leading to the professional, legal, and ethical liability of nurses as the providers of patient care.
Objective: This paper focuses on the role of organizational culture in fostering patient safety specifically in monitoring and documentation of patients’ vital signs and early recognition of warning signs.
Methodology: A comprehensive literature search was conducted using various databases, examining the significance of vital signs monitoring and …

Strategic Use Of Volume Of Financial Items In 10-K Reports, C. S. A. Cheng, Jiajia Fu, Wenli Huang, Jiao Jing

School of Accountancy Faculty Publications and Presentations

We investigate whether firms limit the volume of financial items in annual reports (including the financial statements and footnotes) to obfuscate poor future firm performance, and how investors react to this reduced volume. We estimate abnormal volume to capture managers’ discretion over reporting in the 10-K and find that abnormally low volume predicts poor future earnings. This relation is more pronounced in firms where the market has difficulty in detecting managerial intervention in the disclosure process. We also find that abnormally low volume predicts negative future returns, suggesting that managers benefit from disclosing fewer financial items by delaying the incorporation …

In-House Preparation, Outsourcing, Or Offshoring Of Tax Services To Third-Party Service Providers: Does Disclosure To The Client Matter?, Renu Desai, Vikram Desai, Julia Davidyan, Andrew Felo

HCBE Faculty Articles

The AICPA’s Code of Professional Conduct (the “Code”) requires that if a member intends to use the services of a third party service provider (TPSP), the client should be informed. However, the wording in the Code is not mandatory via the use of must. In addition, there is no differentiation between disclosures of outsourcing tax return preparation versus offshoring tax return preparation. This could be considered a significant area of concern because there are ethical considerations with disclosure, or lack thereof, and the economic considerations involved in offshoring of returns that are distinctly different from outsourcing returns within the U.S. …

The Perceptions Of The Real Estate Sector On Pluvial Flooding In London, Ontario, Emilia Cameron

Electronic Thesis and Dissertation Repository

The frequency and intensity of pluvial flooding events are increasing in London, Ontario resulting in basement flooding of residential homes. While London has made a number of improvements to its sewer infrastructure to address this issue, their ongoing focus has been to assist homeowners through a grant program as they recognized that increasing awareness of pluvial flood risk and mitigative measures will increase the resiliency of the community. Real estate sector professionals are ideally positioned to discuss the risks and mitigative measures with homeowners before the purchase of a home. Through online surveys and structured telephone interviews, this thesis investigated …

Exploring The Experience Of Disclosing In The Workplace, Jillian Auger

Electronic Thesis and Dissertation Repository

An alarming rate of workplace violence/harassment is observed each year, with negative outcomes that affect the organization (i.e., financial loss) and those directly involved (i.e., job loss, financial strain, fear of being blamed, being labeled a ‘troublemaker’). The literature indicates that, for many victim-survivors, there is little hope for positive outcomes following a disclosure of workplace violence/harassment. In fact, some studies show that negative reactions to disclosure can compound and intensify the impact of violence/harassment on psychological functioning. However, minimal research has been devoted to the experiences of victim-survivors regarding the outcomes of a disclosure. Utilizing virtual semi-structured interviews, the …

What’S Scope 3 Good For?, Madison Condon

Faculty Scholarship

Opposition to the Securities and Exchange Commission’s (“SEC”) new rule on updated climate risk reporting has focused on one category of disclosures as particularly objectionable: Scope 3 emissions.⁷ Otherwise known as “supply chain emissions,” Scope 3 emissions have been voluntarily reported by a growing number of companies since the term was invented as part of the Greenhouse Gas Protocol in 2001.⁸ They include all the emissions both up and downstream of a corporations’ own activities: the emissions of the privately-owned factory that produced the shoes Target sells, as well as the emissions you burn while driving to the …

Disclosure Of Support Statement (Dss): Reflection Tool For Students, James Lipuma, Cristo Leon

STEM for Success Resources

The Disclosure of Support Statement (DSS) is a tool used to increase the transparency of sources used to create written works. It acknowledges human and software sources, accessed during all process phases, creation, revision, editing, and proofreading.

Traumatization Resulting From Interpersonal Disclosure: Developing A Measure Of Disclosure-Induced Neo-Trauma, Sarah D. Wolf-Gramzow

Dissertations - ALL

The purpose of this study was to introduce a new construct into the field of traumatology: disclosure-induced neo-trauma (DINT). DINT is conceptually defined as a negative disclosure experience that entails traumatic stress, disrupts the relationship between the discloser and the person(s) to whom they disclosed, and is appraised by the discloser as a new traumatic event. Participants (N = 167) identified a stressful event in their lives and reported whether they had ever disclosed that event. The majority (59%) of participants who had disclosed the event had experienced a difficult disclosure, and 15% strongly agreed that the disclosure in and …

Firm Transparency Of Risk Oversight: An Examination Of Cybersecurity Governance Disclosures, Laurie E. Ereddia

Doctoral Dissertations

In this study, I examine factors associated with firm transparency of board oversight using the setting of cybersecurity risk. The SEC requires that, to the extent cybersecurity risks are material, firms must disclose the nature of the board’s role in overseeing the management of that risk, allowing investors to assess how the board is fulfilling its risk oversight duties. Using textual analysis, I identify 2,921 firms that report material cybersecurity risk factors in their annual reports. From these firms’ 2021 proxy statement filings, I hand collect data relating to 12 different elements of cybersecurity board oversight and create an overall …

Does Disclosure Of Advertising Spending Help Investors And Analysts?, Sungkyun Moon, Kapil R. Tuli, Anirban Mukherjee

Research Collection Lee Kong Chian School Of Business

Publicly listed firms have the discretion to disclose (or not) advertising spending in their annual (10-K) reports. The disclosure of advertising spending can provide valuable information because advertising is a leading indicator of future performance. However, estimates of advertising spending are available from data providers, arguably mitigating the need for its formal disclosure. This study argues that firms’ disclosure of advertising spending provides more complete and public information and therefore lowers investor uncertainty about future firm performance (idiosyncratic risk). Empirical analyses show this effect is largely driven by the negative effect of disclosure of advertising spending on analyst uncertainty. Consistent …

Startup Biases, Jennifer S. Fan

Articles

This Article provides an original descriptive account of bias in the startup context and explains why litigation is eschewed and what happens when it is used as a mechanism to combat bias in the venture capital ecosystem. Further, this Article identifies two particular phenomena in the startup context that exacerbate gender and racial bias. First, homophily—the idea that like attracts like—abounds and has been part of the DNA of venture capital since its inception. The thick networks that developed as venture capital made its way from the East Coast to the West Coast were limited to an elite group that …

‘Why It’S Important To Talk About Our Toilet Needs In The Workplace’ – Using Maslow’S Needs Theory To Shine A Light On Workers Living With Ibd In The Workplace, Hannah Vaughan, Patricia A. Jolliffe Dr

The Qualitative Report

Inflammatory Bowel Disease (IBD) can be challenging for employees diagnosed with the illness as they experience increased absenteeism, feelings of anxiousness, and negative career impact. Moreover, workplace relationships and a lack of understanding of the condition are anxiety-provoking. Utilising Maslow’s (1943) Needs Theory, this study evaluated the effect of IBD on the working lives of individuals diagnosed with the condition and the support they received. Employees from several organisations in a range of industries engaged with this qualitative study. Semi-structured interviews were conducted with seven individuals who had received an official diagnosis of IBD and worked in paid employment for …

Taking Stock Of Startup Stock Options: Addressing Disclosure And Liquidity Concerns Of Startup Employees, John R. Dorney

Vanderbilt Law Review

U.S. capital markets are becoming increasingly private. Initial public offerings have steadily declined since the 1990s, and private companies are remaining private over twice as long as they have in the past. Furthermore, private company financing has reached unprecedented levels. Private securities offerings now greatly outpace the value of publicly traded securities. Additionally, recent regulatory changes seem to be accelerating this shift from the public to the private markets. One result of this shift is that private company valuations have grown immensely, so much so that private companies with valuations of over $1 billion exist and are known as “unicorns.” …

Prevention In Schools: Examining School Personnel’S Attitudes And Knowledge Of Mandated Reporting, Aigner J. Allen

PCOM Psychology Dissertations

This study examined the factors that may affect school personnel’s implementation of mandated reporter procedures after student disclosure of child sexual abuse (CSA), with a focus on how school personnel think, reason, and act after a student discloses suspected CSA. Children spend most of their time in school, therefore, school personnel have significant roles in protecting children by being mandated reporters of child abuse. This study used a quantitative research design to examine school personnel’s attitudes and knowledge regarding mandated reporting child sexual abuse after student disclosure. The study used a cross-sectional survey methodology that included a single survey instrument. …

Avoiding Scandals Through Tax Rulings Transparency, Leandra Lederman

Florida State University Law Review

In 2014, the International Consortium of Investigative Journalists broke the "LuxLeaks" scandal, revealing numerous tax rulings that the press termed "sweetheart deals" granted to multinational companies. Many countries offer tax rulings because they provide certainty to taxpayers and the government on the tax consequences of a planned transaction. Yet, secrecy that is followed by leaks and criticism is a recurring aspect of these rulings, both in the United States and Europe. LuxLeaks, which revealed secret rulings from the small European country of Luxembourg, was international headline news. It helped trigger widespread reforms. Tax authorities, including those of European countries and …