Public attitudes towards consent for the donation of surplus frozen eggs to research.

Annual reports disclosure of multinational corporations (MNCs) is subject to various domestic as well as international users requirements. Voluntarydisclosures act as one of the ways that these MNCs can use to overcome the gap between information provided in annual reports and informationexpectation by these users. This study examines the relationship between the level of information disclosures and some of the MNCs characteristics. The level of disclosures is based on the amount of the voluntary disclosure information gathered from annual reports of listed MNCs on Bursa Malaysia across six industries. Overall, the results show that level of voluntary information disclosures is positively related to size of the company and the type of audit. Meanwhile, the level of multinationality is significantly related to the level of projected information disclosures. We also found MNCs in particular industries (e.g. construction industry) seem particularly inclined to provide certain information (e.g. summary of history results). Additional tests show that the level of multinationality and the number of countries where the products were exported jointly determine the level of voluntary disclosure in MNCs. Thus, these results indicate that the factors explaining voluntary annual report disclosures differ by the types of voluntary information presented in annual reports. Keywords: Voluntary disclosure, multinational corporations (MNCs)

Does transdermal testosterone treatment improve fertility-related quality of life (QOL) in women with diminished ovarian reserve (DOR)? Transdermal testosterone for 9 weeks at a dose of 5.5 mg per day did not result in improved fertility-related QOL compared with placebo in women with DOR. Reduced QOL is prevalent in women with infertility, many of whom have DOR. Several studies have shown a correlation between DOR and lower testosterone levels, and testosterone is frequently prescribed to women with DOR undergoing fertility treatment. Some studies have reported that testosterone therapy may improve wellbeing in pre- and post-menopausal women, though others have found no benefit. There are no studies evaluating the effect of testosterone on QOL in women undergoing fertility treatment. Pre-planned secondary analysis of a double-blind placebo-controlled randomized controlled trial that included 288 participants recruited between April 2015 and August 2022. Of these, 213 completed QOL surveys both before and after treatment and were eligible for inclusion in this analysis. Participants were women aged 18-43 years with DOR according to the Bologna criteria and planning to undergo IVF treatment at one of eight fertility clinics in Spain, Belgium, and Denmark. Participants were randomized to 5.5 mg of transdermal testosterone per day as 1% gel (n = 106) or an identical placebo (n = 107), applied for a median of 60 days prior to commencing ovarian stimulation. QOL was assessed using the FertiQoL instrument prior to commencing the intervention, and at the completion of the intervention but prior to commencing ovarian stimulation. QOL scores were compared using a one-way ANCOVA adjusted for age, BMI, parity, history of IVF treatment, and baseline FertiQoL scores. There were no significant differences in baseline characteristics between the testosterone (n = 106) and placebo (n = 107) groups. After adjustment, testosterone showed no benefit over placebo for the Total FertiQoL score (F(1,204)=0.07, P = 0.79), the Core and Treatment scores, nor for any of the included FertiQoL subscales. Total testosterone levels were higher in the testosterone group than the placebo group at the end of the treatment (3.2 ± 2.7 nmol/l vs 0.6 ± 0.4 nmol/l, P < 0.001). QOL was a secondary outcome in this trial, and participants were not recruited based on a low QOL. Considering the available evidence, including the current study, premenopausal women are unlikely to benefit from testosterone treatment with regard to wellbeing and QOL. This study provides further evidence that testosterone should not be seen as a treatment for low wellbeing or QOL. The study was supported by unrestricted grants and support from Besins Healthcare, Roche Diagnostics, and Ferring Pharmaceuticals. The study medication and placebo were provided by Besins Healthcare. Funders had no access to patient data and had no role in the interpretation of the data, nor in the writing or approval of the final manuscript. The researchers were independent of the funders and had full access to all the data in the study. S.J.L. has received honoraria from Merck, Organon, and Hologic, consulting fees from Merck, and travel support from Merck, Organon, Besins Healthcare, and Ferring Pharmaceuticals. S.R.D. has received grants from NHMRC Australia, MS Australia, MRFF Australia, the Australian Heart Foundation, and Lawley Pharmaceuticals, consulting fees from Besins Healthcare, Astellas, and Abbott, honoraria from Theramex, Astellas, and Bayer, travel support from Astellas, and drugs/placebo from Lawley Pharmaceuticals for clinical trials; she is an Executive Board Member of the Australian Academy of Health and Medical Sciences. C.B. has received honoraria from Ferring Pharmaceuticals, IBSA, Organon, Merck A/S, and Abbott. A.G. has received honoraria from Lab Seid and travel support from Merck Serono. P.H. has received honoraria from Merck, IBSA, Gedeon Richter, and Besins Healthcare. L.D.L.F. has received consulting fees from Gedeon Richter, Ferring Pharmaceuticals, and Organon, travel support (personal and to institution) from Gedeon Richter, Ferring Pharmaceuticals, IBSA, Merck, Organon, and Theramex, and educational support (to institution) from Gedeon Richter and Merck. A.P. has received grants from Gedeon Richter, Ferring Pharmaceuticals, and Merck A/S, consulting fees from Gedeon Richter and Ferring Pharmaceuticals, honoraria from Ferring Pharmaceuticals, Gedeon Richter, Merck A/S, Abbott, and Organon, and travel support from Gedeon Richter. D.S. has received grants from Organon, Ferring Pharmaceuticals, Besins Healthcare, Gedeon Richter, and Vitrolife, honoraria from Organon, Ferring Pharmaceuticals, Besins Healthcare, Gedeon Richter, and Merck, travel support from Organon, Ferring Pharmaceuticals, Besins Healthcare, Gedeon Richter, and Merck, and is President of the Belgian Society for Reproductive Medicine. N.P.P. has received grants from Merck Serono, Ferring Pharmaceuticals, Theramex, Organon, Besins Healthcare, and Gedeon Richter, consulting fees from Merck Serono, Besins Healthcare, Organon, IBSA, FertilAI, and Alife, and honoraria from Merck Serono, Theramex, IBSA, Ferring Pharmaceuticals, Organon, Roche Diagnostics, and Besins Healthcare. S.G.M., F.M., and F.F. have no interests to declare. NCT02418572 (ClinicalTrials.gov).

The disclosure of information and the enforcement of ESG policies have become a trend in responsible investment not only for non-financial companies but also for financial institutions - commercial banks. However, in emerging countries like Vietnam, the level of ESG information disclosure is still in its infancy. Therefore, this research aims to identify the influence of factors on the level of ESG information disclosure of Vietnamese commercial banks. The article uses the GMM regression model to assess the impact of factors on the level of ESG information disclosure of 21 Vietnamese commercial banks in the period from 2018 to 2022. In which, the dependent variable is the level of information disclosure of Vietnamese commercial banks measured according to the International Fair Finance Guidelines Method. The results show that the disclosure level of Vietnamese commercial banks is greatly influenced by factors related to the characteristics of the banks. Among these, bank size, financial efficiency, and the level of competition among banks are factors driving banks to disclose ESG information. Conversely, banks with higher leverage tend to restrict ESG information disclosure. Additionally, among environmental factors such as corruption control, legal compliance, economic and social development, only corruption control and legal compliance have an impact on the level of ESG information disclosure by banks.

The study investigates the impact of board characteristics on listed companies' information disclosure level in Vietnam. The data is collected from the audited financial statements and annual reports of 648 listed companies on HOSE and HNX. Based on the suggested items of Standard and Poor's and the Vietnamese stock exchange market context, the information disclosure index is calculated, which is used for measuring the level of information disclosure of the listed companies. The findings show that the information disclosure level is strongly influenced by board characteristics, namely the positive effect of the board size, state ownership, and duality role, and negative effect of non-executive directors. Additionally, we also find the positive effect of the quality of financial statements and the marketplace on information disclosure. Besides that, we find evidence that the relationship between information disclosure and board characteristics is also significant influenced by firm size, firm profitability, and firm leverage.

Purpose. To assess how public annual reports of Russian extractive industry issuers comply with the requirements for disclosure of information. To examine how the introduction of Corporate Governance Code affects the level of information disclosure in extractive industries. Methodology. The paper presents the dictionary compiled by the authors using text analysis. The dictionary contains 186 terms which are to be disclosed in compliance with the requirements of Russian law. To evaluate the level of information disclosure in annual reports of extractive industry issuers, the authors calculate mandatory disclosure index. Findings. In this work, based on the standards for disclosing non-financial information in public annual reports of issuers, the following results were obtained: 1. On the basis of regulatory enactments, key terms are identified that are subject to mandatory disclosure in the annual report of the issuer. 2. A methodology is developed for assessing the level of disclosure of non-financial information on the selected blocks based on textual analysis. 3. Assessment of information disclosure in the public annual reports of mining companies in accordance with the legislation of the Russian Federation was carried out. The rating of information disclosure has been built. Originality. The authors are the first to assess mandatory disclosure in 120 public annual reports of 12 largest extractive industry companies whose shares were traded in Moscow Exchange from 2009 to 2018. On the basis of regulatory enactments, key terms are identified that are subject to mandatory disclosure in the annual report of the issuer. A methodology is developed for assessing the level of disclosure of non-financial information on the selected blocks based on textual analysis. The assessment of information disclosure in the public annual reports of mining companies in accordance with the legislation of the Russian Federation was carried out. Practical value. The created library in Package R enables to evaluate disclosure of information in public annual reports for any period.

Bortezomib-Based Transplantation and Consolidation Therapy Followed by Lenalidomide Maintenance for Newly Diagnosed Multiple Myeloma

The relationship between the disclosure of environmental information in corporate reports and the interest of investors is difficult to justify due to the subjective assessment of the data communicated. The article discusses how the depth of environmental information disclosure in Russian companies’ reports estimated using the authors’ dictionary (taxonomy)1 affects their investment attractiveness. Methodologically, the study rests on the concepts of green economy, behavioral finance and corporate social responsibility. The main research methods are textual and cluster analysis. Annual reports of 60 Russian listed companies for 10 years constitute the empirical base of the present work. The authors divide the period under examination (2015–2018) into two clusters. The first one is comprised companies with a high level of environmental information disclosure and relatively low investment attractiveness; the second cluster embraces companies with a low level of information disclosure, but high investment attractiveness. Despite the fact that the composition of the first cluster changes every year, it inalterably includes organizations engaged in chemical, metallurgical, energy and mining sectors. In each cluster, there is a constant increase in the level of environmental information disclosure, which may be caused by the tightening of legal requirements. However, no statistically significant relationship between the level of environmental information disclosure and the investment attractiveness of a company was found, which might be due to the absence of significant changes in investment attractiveness of companies in each cluster over time.

This study explores the status of information disclosure and the factors affecting the disclosure of information in the annual report of listed companies in the stock market of Vietnam This study uses a combination of weighting methods, assessing the level of published information of each criterion to measure the level of information disclosure both in terms of quantity and quality. The authors use a combined approach to measure the level of disclosure in the annual report of 289 enterprises in Vietnam. In which, the authors use to test the parameters and non-parametric testing of the level of disclosure of information under the industry and according to Big4 auditing firms. At the same time, in this research, the authors apply the OLS regression and quantile regression model to examine the effect of each factor on the level of information disclosure. Research shows that the level of disclosure in the annual report is 58.57%. The research has identified four factors that affect the level of disclosure: independent audit, enterprise size, profitability, financial leverage. However, there are two factors that do not affect the level of disclosure: the number of members of the board of directors and the Chairman &amp; General Director. This result will suggest some recommendations to help businesses, agencies to improve the level of information disclosure.

This study examines the factors that influence the cost of debt (CoD) among companies listed on the Vietnamese stock market, with a particular focus on the level of information disclosure and financial distress prediction indicators. The samples consist of companies included in the VN100 index, which represents the top 100 largest and most liquid stocks in Vietnam. Data was collected from audited financial statements and annual reports published between 2019 and 2023. The study employs multiple regression analysis to explore the relationship between CoD and various explanatory variables, including firm-specific characteristics (such as firm size, profitability, and governance structures), financial distress indicators (e.g Altman z-score), and the level of information disclosure. The findings indicate a statistically significant correlation between the level of information disclosure, financial distress prediction indicators, and the CoD. Specifically, the results reveal that companies with higher levels of information disclosure tend to face higher debt costs. The counterintuitive outcome suggests that firms may disclosure more detailed information when they are under financial stress or attempting to signal transparency to mitigate lender concerns, which in turn may rise the perceived risk among creditors.

Ownership Structure, the Board Structure, and Level of Information Disclosure: Views of Corporate Governance Shin-Tien Chen Abstract This research takes a view of corporate governance to discuss the following problem: How will companies’ board structure and ownership structure affect their voluntary information disclosure level? To answer the above question, this research adopts stratified sampling from TSEC-listed and OTC-listed firms to select 513 as research sample. On the basis of controlling organization size, organization age, and industry, this research used hierarchical regression model to proceed examination. The empirical results showed as below: (1)Company’s stocks percentage held by the government was positively related to non-financial information disclosure level; The higher company’s board size was, the higher non-financial information disclosure level was; Stock percentage held by a company’s board members was negatively related to non-financial information disclosure level. (2)There were no significant relationships between board structure and ownership structure and financial information disclosure level. Full Text: PDF DOI: 10.15640/rcbr.v4n1a2

Background Informed consent (IC) is a voluntary authorisation given by a patient or research subject after fully comprehending the risks involved in various procedures and treatments. Though a patient may fulfill all the aspects of consent by completing an informed consent form (ICF), research indicates poor execution of the IC process by ill-informed patients with little comprehension. The present study was done on patients to assess their understanding and involvement in the consenting process, thereby providing insight into the adequacy and sufficiency of the IC process. Materials and methodology Patients undergoing elective surgical procedures were surveyed using a questionnaire to study whether the written informed consent (IC) process was adequately used in elective surgeries and to assess the patient's understanding of the IC and whether the informed consent forms (ICF) used met the ethical and legal standards for this purpose. The questionnaire was administered to the patients by two surveyors. As per the inclusion/exclusion criteria, data was collected from 221 admitted patients who were planned to undergo or recently underwent various elective surgical/operative procedures. Descriptive analysis using frequency and percentages of the positive and negative responses was used to analyse the data. Results In 219 (99%) of the cases, informed consent was taken. Two hundred-eight patients (94.1%) understood the knowledgeable consent information, while 13 (5.9%) did not. Of the total 221 patients, more than 90% of patients were informed about the nature and indication of the surgery. The expected benefits were told to 83.25% of patients, while possible complications of the procedure were reported to 91 patients (41.2%). Of the total, 58.37 % of patients knew the type of anaesthesia used for elective surgery. Two hundred and sixteen (97.73%) patients favoured the informed consent process, and 213 (96.38%) were satisfied with the information provided in the consent form. The education status of the patient varied, with nearly 15.5% being illiterate while 35.3% being educated till high school. Patients undergoing surgical procedures must be explained the nature and indication of the proposed surgical treatment, including its benefits and risks. About 208 (94.1%) of the patients stated that they understood all the information provided in the ICF, and 213 patients (96.3%) were satisfied with it. Most patients (88.7%) exercised autonomy in deciding to undergo surgery. Ninety-seven percent of patients favoured the IC process, of which 38.46% believed informed consent has a medicolegal significance. Conclusion The present study revealed that a better understanding of the informed consent by the patients is a vital component of the process as it helps exercise autonomy in the decision-making process. However, the lack of information in the informed consent forms critically affects the quality and adequacy of the IC, thus posing ethical and legal challenges to genuinely informed consent.

Moderating effects of technological innovation and information environment on market response to information disclosure reforms

While there have been several studies examining the understanding and quality of informed consent in clinical trials of cancer therapies, there is limited empirical research on health practitioners' experiences on the informed consent process in cancer care, especially from low resource settings. This study explored health professionals' perspectives on information disclosure during the consenting process in cancer care. A qualitative descriptive approach was used to collect data. Face to face interviews were conducted with 10 purposively selected healthcare professionals who were actively involved in soliciting informed consent at a cancer treatment centre in Uganda. A thematic approach was used to interpret the results. There were five key themes, and these included information disclosure to patients; assessment of patients' cancer awareness, treatment preferences and expectations; informed consent practices; barriers to optimal informed consent and information disclosure; and recommendations for improving the consenting process. All respondents appreciated the value of disclosing accurate information to patients to facilitate informed decision making. However, the informed consent process was deemed sub-optimal. Respondents asserted that patients should be the psychological wellbeing of patients should be protected by mentally preparing them before disclosing potentially distressing information. All healthcare professionals were appreciative of the central role the family plays in the consenting process. Overall, informed consent practices were not ideal because of the several challenges. Inadequate time is devoted to information disclosure and patient education; there is lack of privacy; and informed consent documentation is poor. There is a need for significant improvement in informed consent practices and healthcare professional-patient communication.

A randomized, controlled, first-in-patient trial of choriogonadotropin beta added to follitropin delta in women undergoing ovarian stimulation in a long GnRH agonist protocol.

PurposeThis technical paper has two purposes. It firstly aims to explore Supreme Audit Institutions' information disclosure of Sustainable Development Goals’ related performance auditing practices by focusing on four Balkan countries: Croatia, Montenegro, North Macedonia, and Slovenia. Secondly, it aims to investigate whether membership in the European Union, in conjunction with the adoption of unified EU legislation and best practices in socio-economic and political spheres, influences the level of disclosure practices in SDGs’ auditing and the national approaches to auditing SDG-related topics.Design/methodology/approachThe study employs a content analysis approach to examine the annual reports of SAIs as government audit bodies in the aforementioned countries. The analysis focuses on the disclosure of SDGs’ information and the level of performance auditing conducted concerning the SDGs. Furthermore, the study utilizes the Spearman rank-order correlation test to explore whether membership in the European Union influences the frequency of SDG-related audits and the amount of information disclosed.FindingsThe findings highlight that the Slovenian SAI stands out for its comprehensive information disclosure in annual reports related to SDGs or sustainability reporting. It also demonstrates a high level of performance auditing on SDG topics. Following closely are the Macedonian and Croatian SAIs, which also exhibit noteworthy performance in these areas. In contrast, the Montenegrin SAI displays the lowest level of information disclosure and has conducted fewer performance audits related to SDGs. Furthermore, the study reveals that there is no significant correlation between EU membership and the extent of SDG disclosure in the SAIs' annual reports and the level of performance auditing.Research limitations/implicationsIt is important to acknowledge that this study is limited in scope, focusing solely on the annual reports of SAIs in four countries. Additionally, the research does not explore the fundamental factors that contribute to the variations in SDG auditing levels among SAIs.Originality/valueThis paper contributes to the expanding literature on the implementation and monitoring of the SDGs by providing valuable insights into the extent of SDG-related performance auditing conducted by SAIs and the level of information disclosure within their annual reports. The findings have implications for policymakers, auditors, and other stakeholders involved in fostering sustainable development practices and accountability mechanisms.