for goal of transparency, listed companies are required to disclose their significant events, quarterly reports and the decisions taken in their general meetings. of course, when the dissemination of information might prejudice a company’s interests, it can withhold the disclosure on condition that it keeps the information confidential. this article, by using american and english experiences, s...

Audit report timeliness is not an area that has never been studied before in the academic literature. Although there are very few studies on subject national literature, some international This study contributes to literature two aspects. First, unlike previous studies, key audit matters were included analysis as independent variable could affect timeliness. Second, this study, was carried out ...

People living with HIV (PLH) in Thailand face tremendous challenges, including HIV disclosure. With the advent of antiretroviral (ARV) therapy in Thailand, the positive benefits of HIV disclosure are becoming more salient. However, there are regional variations in the levels of HIV disclosure in Thailand. We examined and compared the levels of HIV disclosure in Northern and Northeastern Thailan...

Introduction: Informing children of their own HIV status is an important aspect of long-term disease management, yet there is little evidence of how and when this type of disclosure takes place in resource-limited settings and its impact. Methods: MEDLINE, EMBASE and Cochrane Databases were searched for the terms hiv AND disclos* AND (child* OR adolesc*). We reviewed 934 article citations and t...

To promote the appropriate implementation of procedures for health disclosure to children, it is important to understand the reasons why caregivers delay the disclosure of healthcare information to children. This paper explored the views of caregivers on what makes disclosure to children with perinatal acquired HIV (PAH) difficult and what could make disclosure in these cases easier. Data were ...

INTRODUCTION Informing children of their own HIV status is an important aspect of long-term disease management, yet there is little evidence of how and when this type of disclosure takes place in resource-limited settings and its impact. METHODS MEDLINE, EMBASE and Cochrane Databases were searched for the terms hiv AND disclos* AND (child* OR adolesc*). We reviewed 934 article citations and t...