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浅析信息披露制度所体现的公平理念 总被引：1，自引：0，他引：1
王慧贞 《湖北广播电视大学学报》2006,23(1):118-120
商人伦理与商法密不可分。公平理念在商法中有很多的体现,本文着重阐述了公平原则在信息披露制度的体现,共分为三个方面的内容。一是公平理念的概念及其在商法领域的发展;二是从公平的角度看证券信息披露的必要性;三是信息披露制度。 相似文献
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BackgroundSchool based, peer-to-peer sexual harm is under-researched despite its prevalence and adverse effects on young people across the globe. Understanding barriers to victim disclosure and peer reporting might help towards the prevention and protection of young people.ObjectiveThis study explores dual perspectives of young people and educational staff about school-specific environmental barriers to 1) young people’s disclosure of sexual harm experienced, and 2) young people’s reporting of sexual harm on behalf of others.Participants and setting: Participants include 59 young people aged 13–21 and 58 educational staff, drawn from seven schools across four local authorities in England whom formed part of a wider study on harmful sexual behavior and safety in schools.MethodsFocus groups were carried out with young people and education staff. The sessions were thematically analysed and focused on barriers to disclosure within the school context.ResultsPeer groups set powerful ‘rules’ that influence the ability and willingness of young people to report sexual harm. Some school responses for addressing sexual harm are sub-optimal and sexual harm is not adequately prioritised. Some schools appear to struggle to manage more subtle forms of sexual harm compared with more recognized forms of violence and abuse. A significant proportion of sexual harm is so prevalent that it is ‘normalised’, and therefore under-reported. This resigned acceptance to sexual harm consequently shapes young people’s disclosures.ConclusionsSchool systems of responding to sexual harm require strengthening to increase feelings of safety and empowerment of young people. 相似文献
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Prevention programs often encourage sexually abused children to disclose without fully considering the potential for adverse consequences. This study examined the impact of disclosure on abuse cessation and later adult symptomatology. A clinical sample of 301 adult survivors completed the Impact of Event Scale (IES/IES-R), and the Beck Depression Inventory (BDI-II). Participants were divided into 3 groups: Nondisclosure (n = 221), Disclosure/Abuse Ended (n = 25), and Disclosure/Abuse Continued (n = 55). Multivariate analyses of covariance, adjusting for abuse characteristics (age of onset, penetration, and number of perpetrators) and other trauma exposure, revealed significant differences in psychiatric symptom severity among the three groups, Wilks’ λ = 0. 95, F (6, 584) = 2.69, p = 0.014, ηp2 = 0.03. Specifically, those in the Disclosure/Abuse Continued group scored significantly higher on the IES/IES-R Intrusion subscale (p = 0.04) and the BDI-II (p = 0.01), as compared to the Nondisclosure group. The Disclosure/Abuse Ended group did not differ significantly from the other groups. Results suggest that disclosure may be detrimental unless adequate steps are taken to ensure abuse cessation and appropriate treatment. 相似文献
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我国的上市公司在会计信息披露的过程中存在着许多违反法律法规的问题。这些问题主要是由于我国相关法律制度不完善,公司内部监督机构没有切实履行职责,审计机构缺乏独立性,政府监管不到位等原因造成的。只有解决这一系列的问题才能使我国的上市公司会计信息披露制度更加规范,投资者的利益得到切实维护,我国证券市场才能够健康快速的发展。 相似文献
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Uncovering the pathways to disclosures of child sexual abuse (CSA) and the factors influencing the willingness of victims to talk about the abuse is paramount to the development of powerful practice and policy initiatives. Framed as a long interview method utilizing a grounded theory approach to analyze data, the objective of the current study was to provide a preliminary mapping of the barriers to CSA disclosures through an ecological systemic lens, from a sample of 67 male and female CSA adult survivors, all of whom had recently received counselling services. The current project led to the identification of three broad categories of barriers that were each comprised of several subthemes, namely: Barriers from Within (internalized victim-blaming, mechanisms to protect oneself, and immature development at time of abuse); Barriers in Relation to Others (violence and dysfunction in the family, power dynamics, awareness of the impact of telling, and fragile social network); and Barriers in Relation to the Social World (labelling, taboo of sexuality, lack of services available, and culture or time period). This study points to the importance of using a broad ecological framework to understand the factors that inhibit disclosure of CSA, as barriers to disclosure do not constrain solely the victims. Results are discussed in light of their implications for research, prevention and intervention programs, and social policies and media campaigns, as the burden is on the larger community to create a climate of safety and transparency that makes the telling of CSA possible. 相似文献
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2016年中国将建立全国性碳市场,这意味着中国的低碳经济之路正在从宏观治理向微观减排逐步过渡。企业作为减排主体,在运营过程中将面临碳排放量的限制,而国内外企业碳管理相关研究尚未形成系统性成果。本研究在已有研究的基础上,构建了一个由企业碳管理部门主导的,包括企业碳盘查、碳决策、碳信息披露三个板块的企业碳管理流程体系,以期帮助企业完成履约责任,实现减排成本最小化,在低碳革命中完成企业转型。 相似文献
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Objectives
Published protocols for forensic interviewing for child sexual abuse do not include specific questions about what prompted children to tell about sexual abuse or what made them wait to tell. We, therefore, aimed to: (1) add direct inquiry about the process of a child's disclosure to a forensic interview protocol; (2) determine if children will, in fact, discuss the process that led them to tell about sexual abuse; and (3) describe the factors that children identify as either having led them to tell about sexual abuse or caused them to delay a disclosure.Methods
Forensic interviewers were asked to incorporate questions about telling into an existing forensic interview protocol. Over a 1-year period, 191 consecutive forensic interviews of child sexual abuse victims aged 3-18 years old in which children spoke about the reasons they told about abuse or waited to tell about abuse were reviewed. Interview content related to the children's reasons for telling or for waiting to tell about abuse was extracted and analyzed using a qualitative methodology in order to capture themes directly from the children's words.Results
Forensic interviewers asked children about how they came to tell about sexual abuse and if children waited to tell about abuse, and the children gave specific answers to these questions. The reasons children identified for why they chose to tell were classified into three domains: (1) disclosure as a result of internal stimuli (e.g., the child had nightmares), (2) disclosure facilitated by outside influences (e.g., the child was questioned), and (3) disclosure due to direct evidence of abuse (e.g., the child's abuse was witnessed). The barriers to disclosure identified by the children were categorized into five groups: (1) threats made by the perpetrator (e.g., the child was told (s)he would get in trouble if (s)he told), (2) fears (e.g., the child was afraid something bad would happen if (s)he told), (3) lack of opportunity (e.g., the child felt the opportunity to disclose never presented), (4) lack of understanding (e.g., the child failed to recognize abusive behavior as unacceptable), and (5) relationship with the perpetrator (e.g., the child thought the perpetrator was a friend).Conclusions
Specific reasons that individual children identify for why they told and why they waited to tell about sexual abuse can be obtained by direct inquiry during forensic interviews for suspected child sexual abuse.Practice implications
When asked, children identified the first person they told and offered varied and specific reasons for why they told and why they waited to tell about sexual abuse. Understanding why children disclose their abuse and why they wait to disclose will assist both professionals and families. Investigators and those who care for sexually abused children will gain insight into the specific barrier that the sexually abused child overcame to disclose. Prosecutors will be able to use this information to explain to juries why the child may have delayed his or her disclosure. Parents who struggle to understand why their child disclosed to someone else or waited to disclose will have a better understanding of their child's decisions. 相似文献8.
范晓芳 《蒙自师范高等专科学校学报》2014,(2):62-64,69
政府信息公开是现代民主法治建设的内在要求,是人民主权和公民知情权的具体体现,有利于发展、强化民主政治,保障公民的权利和维护公众的利益。如果信息公开化的程度不足,势必会引起腐败现象的滋生,直接导致广大群众对政府信任的缺失,因此加强政府信息的公开,是构建诚信政府的基本要求和第一要义。近年来,我国的政府信息公开制度在一定程度上取得了较大的进步和发展,但还不是很完善,仍然需要进一步的建设和完善,以便构建优质的诚信政府。 相似文献
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Erin E. Donovan Brittani Crook Laura E. Brown Angie E. Pastorek Camille A. Hall Michael S. Mackert 《Communication monographs》2014,81(2):239-260
Effectively conveying risks and hazards in medical disclosure and informed consent documentation is a crucial type of communication. However, existing protocols typically do not meet the needs of patients or practitioners. In the present study, we advance a reconceptualization of obtaining written informed consent by analyzing it as a process of uncertainty management rather than a matter of document readability and recall. Results of this randomized trial indicated that patients who reviewed a simplified consent document reported greater comprehension of medico-legal terminology and lower uncertainty about the document, although they did not evince greater self-efficacy. Health literacy was a significant moderator of the relationship between consent form version and comprehension. 相似文献