scholarly journals PRÁTICAS DE EVIDENCIAÇÃO EM ENTIDADES DESPORTIVAS: UM ESTUDO NOS CLUBES DE FUTEBOL BRASILEIROS

2017 ◽  
Vol 36 (1) ◽  
pp. 01 ◽  
Author(s):  
Guilherme Henrique Figueiredo ◽  
Vanderlei Dos Santos ◽  
Paulo Roberto Da Cunha
Keyword(s):  
Full Disclosure

O estudo objetiva identificar o nível de evidenciação compulsória e voluntária dos clubes de futebol das séries A e B no que concerne aos aspectos de apresentação das demonstrações contábeis no período de 2011 a 2015. Pesquisa com abordagem quantitativa foi realizada a partir da análise de conteúdo das demonstrações financeiras divulgadas por 25 clubes de futebol, sendo 17 pertencentes à Série A do Campeonato Brasileiro e 8 da Série B do mesmo campeonato. Foram consideradas três categorias de análise: (i) demonstrações contábeis obrigatórias; (ii) demonstrações e relatórios contábeis complementares; e (iii) itens obrigatórios de divulgação nas notas explicativas.  Os resultados evidenciaram que a maioria dos clubes publica suas demonstrações contábeis obrigatórias, contudo, muitas destas publicações são precedidas por parecer de auditoria com ressalvas devido à inobservância de algumas normas contábeis, o que compromete a comparabilidade das demonstrações contábeis entre os clubes e a qualidade da informação divulgada. A maioria dos clubes não publica o relatório da administração, a demonstração do valor adicionado e o balanço social. Apenas os gastos com a formação de atletas e o seu valor amortizado são evidenciados de forma completa pela maioria dos clubes.  Contudo, percebe-se um número considerável de entidades desportivas que não atendem os preceitos de divulgação exigidos pelas normas contábeis. Os resultados indicam um índice médio de evidenciação de 61% dos clubes da série A e 35,2% da série B. Conclui-se que as informações divulgadas pelos clubes de futebol nas demonstrações contábeis e notas explicativas não respeitam o princípio do full disclosure.

Truth-Telling to Terminal Stage Cancer Patients in India: A Study of the General Denial to Disclosure

2021 ◽  
pp. 003022282110327
Author(s):  
Souvik Mondal
Keyword(s):  
Cancer Patients ◽  
Urban Areas ◽  
Family Members ◽  
Public Hospitals ◽  
Truth Telling ◽  
Full Disclosure ◽  
Terminal Stage ◽  
Rural And Urban Areas ◽  
Rural And Urban ◽  
Private And Public

Telling the truth to the terminal-stage cancer patients differs socio-culturally based on the priorities assigned to patients’ autonomy and the principles of beneficence and non-maleficence. After conducting in-depth interviews with 108 terminal-stage adult cancer patients, 306 family members, and 25 physicians, in private and public hospitals in both rural and urban areas, in the state of West Bengal, India it has been found that even though 85.60% of the patients prefer full disclosure, only 22.03% are actually informed. Though demographic characteristics, like age, gender, education etc., have marginal influences over the pattern of truth-telling, the main factor behind non-disclosure is the family members’ preference for principles of beneficence and non-maleficence over patient autonomy. Hence, only 9.32% of those 118 patients’ family members have agreed to full disclosure. Physicians comply with this culture of non-disclosure as family, in India, is the centre of decision-making and acts as the primary unit of care.

Behavioural Economic Influences on Primary Market Disclosure – The Case of the EU Regulation on European Crowdfunding Service Providers

2021 ◽  
Vol 18 (3) ◽  
pp. 428-463
Author(s):  
Konstantinos Serdaris
Keyword(s):  
Service Providers ◽  
Preliminary Evaluation ◽  
Full Disclosure ◽  
Content Quality ◽  
Platform Governance ◽  
Capital Markets Union ◽  
Alternative Means ◽  
High Level ◽  
Start Ups ◽  
The Eu

Abstract On 5 October 2020, as part of the Capital Markets Union (CMU) project, the European Parliament adopted, in second reading, Regulation (EU) 2020/1503 on European crowdfunding service providers for business (‘ECSP Regulation’). This Regulation, which shall apply as of 10 November 2021, consists of rules which aim at improving access to crowdfunding for EU businesses in need of capital, particularly start-ups, while, at the same time, providing a high level of protection to investors. To attain that it builds on three sets of measures: clear rules on information disclosures for project owners and crowdfunding platforms; rules on platform governance and risk management; and a coherent approach to supervision and enforcement. The focus of this article is on the disclosure-related set of provisions. Its aim is to demonstrate how the new rules embrace a more behavioural approach to primary market disclosure which, in contrast to the paradigm of full disclosure, focuses on the content, quality and framing of disclosure as an alternative means of enabling informed and, thus, allocatively efficient investment decisions. In a second step, it seeks to provide a preliminary evaluation of these measures both from a practical and a normative perspective.

Privacy, Respect and the Virtues of Reticence in Kant

2010 ◽  
Vol 15 (2) ◽  
pp. 28-42 ◽  
Author(s):  
Sharon Anderson-Gold
Keyword(s):  
Moral Obligation ◽  
Kantian Ethics ◽  
Truth Telling ◽  
Full Disclosure ◽  
The Public ◽  
To Come

At a time when the public is increasingly exposed to public scandals, moral defences of privacy are hard to come by. Privacy, it is argued, is merely a cloak for deception and vice. Since the virtuous have nothing to hide, full disclosure of ourselves to others must be a moral obligation. Given the rigour with which Kant defends the prohibition on lying, many have inferred that Kantian ethics must be equally strict on the necessity of truth telling. Do we in fact owe others the truth, the whole truth and nothing but the truth?

Creative Practice of Scene Teaching in Full Disclosure of Construction Drawing

2021 ◽  
Vol 3 (3) ◽  
pp. 395-399
Author(s):  
He Peibin ◽  
Tian Kuan ◽  
Zhang Lei ◽  
Zhang Xiangxiu
Keyword(s):  
Full Disclosure ◽  
Creative Practice

scholarly journals Hunger strike and the force-feeding chair: Guantanamo Bay and corporeal surrender

2018 ◽  
Vol 37 (2) ◽  
pp. 294-312 ◽  
Author(s):  
Yasmin Ibrahim ◽  
Anita Howarth
Keyword(s):  
Human Rights ◽  
The Body ◽  
American Empire ◽  
Hunger Strike ◽  
Full Disclosure ◽  
Guantanamo Bay ◽  
Force Feeding ◽  
Living Dead ◽  
A Site ◽  
Corporeal Body

Through the biotechnology of the force-feeding chair and the hunger strike in Guantanamo, this paper examines the camp as a site of necropolitics where bodies inhabit the space of the Muselmann – a figure Agamben invokes in Auschwitz to capture the predicament of the living dead. Sites of incarceration produce an aesthetic of torture and the force-feeding chair embodies the disciplining of the body and the extraction of pain while imposing the biopolitics of the American empire on “terrorist bodies”. Not worthy of human rights or death, the force-fed body inhabits a realm of indistinction between animal and human. The camp as an interstitial space which is beyond closure as well as full disclosure produces an aesthetic of torture on the racialised Other through the force-feeding chair positioned between visibility and non-visibility. Through the discourse of medical ethics and the legal struggle for rights, the force-feeding chair emerges as a symbol of necropolitics where the hunger strike becomes a mechanism to impede death while possessing and violating the corporeal body.

scholarly journals American Pharmacists Attitudes and Behaviors Regarding Medication Error Disclosure

2020 ◽  
Vol 11 (4) ◽  
pp. 23
Author(s):  
Jennifer Mazan ◽  
Margaret Lett ◽  
Ana Quiñones-Boex
Keyword(s):  
Patient Safety ◽  
Medication Error ◽  
Random Sample ◽  
Medication Errors ◽  
Response Rate ◽  
Community Pharmacists ◽  
Full Disclosure ◽  
Attitudes And Behaviors ◽  
Error Disclosure ◽  
And Behaviors

Background: Patient safety places emphasis on full disclosure, transparency, and a commitment to prevent future errors. Studies addressing the disclosure of medication errors in the profession of pharmacy are lacking. Objective: This study examined attitudes and behaviors of American pharmacists regarding medication errors and their disclosure to patients. Methods: A 4-page questionnaire was mailed to a nationwide random sample of 2,002 pharmacists. It included items to assess pharmacists’ knowledge of and experience with medication errors and their disclosure. The data was collected over three months and analyzed using IBM SPSS 22.0. The study received IRB exempt status. Results: The response rate was 12.6% (n = 252). The average pharmacist respondent was a 57-year old (+ 12.1 years), Caucasian (79.8%), male (59.9%), with a BS Pharmacy degree (73.8%), and licensed for 33 years (+ 12.8 years). Most respondents were employed in a hospital (26.4%) or community (31.0 %) setting and held staff (30.9%), manager (29.1%), or clinical staff (20.6%) positions.  Respondents reported having been involved in a medication error as a patient (31.0%) or a pharmacist (95.5%). The data suggest that full disclosure is not being achieved by pharmacists. Significant differences in some attitudes and behaviors were uncovered when community pharmacists were compared to their hospital counterparts.  Conclusion: There is room for improvement regarding proper medication error disclosure by pharmacists.

scholarly journals Menyoal Akuntabilitas Dalam Desentralisasi Pengelolaan Keuangan Desa

2019 ◽  
Vol 3 (1) ◽  
pp. 32-48
Author(s):  
David Syam Budi Bakroh
Keyword(s):  
Financial Management ◽  
Capital Expenditure ◽  
Financial Statement ◽  
Full Disclosure ◽  
Asset Value

This study aims to describe financial management for Cangkudu Village for Budget Year 2018 under the Minister of Home Affairs Regulation 114/ 2014 about village financial management. The methods are the interview, observation, and document screening. This study found that Cangkudu Village has implemented villages financial management orderly. Nevertheless, there is some village’s revenues and expenditures that not yet included in the Budget Document. Its Financial Statement not yet discloses the budget realization completely. This study recommends Cangkudu Village to records any transactions completely so that information within financial management could be reliable and accountable. There is an issue about asset report format. It requires full disclosure for all assets, depreciation, and record the incremental asset value according to its capital expenditure realization for the current year

"THERAPEUTIC ORPHANS" AND THE PACKAGE INSERT

PEDIATRICS ◽  
1970 ◽  
Vol 46 (5) ◽  
pp. 811-813
Author(s):  
Keyword(s):  
Chemical Structure ◽  
Adverse Reactions ◽  
Package Insert ◽  
Drug Manufacturer ◽  
Full Disclosure ◽  
Package Inserts ◽  
Federal Food ◽  
The Status ◽  
Definition Of ◽  
Official Information

In the practice of pediatrics, drugs which are not approved by the Food and Drug Administration (FDA)* as safe and effective in children are prescribed daily. This is due in part to the fact that many drugs released since 1962 carry an "orphaning clause" in the package insert such as, "not to be used in children, since clinical studies have been insufficient to establish recommendations for its use." What is the status of the package insert? Is it a legal directive to the physician, or is it intended as a guide for the physician in prescribing a drug? The package insert, by legal definition of the Federal Food, Drug and Cosmetic Law, is the official information piece for a drug. The information it contains is derived from data supplied by investigators and submitted by the pharmaceutical firm to the FDA. The insert is written and printed by the drug manufacturer, but its contents must be approved by the FDA. The Food, Drug and Cosmetic Law, as amended in 1962, requires full disclosure of all known facts pertaining to the use of the drug. Therefore, a great deal of information is included in the insert, including the chemical structure of the drug, a summary of its pharmacological and toxicological action, its clinical indications and contraindications, precautions, reported adverse reactions, dosage recommendations, and available dosage forms. Many drugs have package inserts approved by the FDA before the Drug Amendments of 1962 when manufacturers were required to show the safety but not the effectiveness of their products.

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