Direct Disclosure Research Articles

Metal‐Organic Frameworks: Direct Synthesis by Organic Acid‐Etching and Reconstruction Disclosure as Oxygen Evolution Electrocatalysts

AbstractMetal‐organic frameworks (MOFs) have emerged as promising oxygen evolution reaction (OER) electrocatalysts. Chemically bonded MOFs on supports are desirable yet lacking in routine synthesis, as they may allow variable structural evolution and the underlying structure‐activity relationship to be disclosed. Herein, direct MOF synthesis is achieved by an organic acid‐etching strategy (AES). Using π‐conjugated ferrocene (Fc) dicarboxylic acid as the etching agent and organic ligand, a series of MFc‐MOF (M=Ni, Co, Fe, Zn) nanosheets are synthesized on the metal supports. The crystal structure is studied using X‐ray diffraction and low‐dose transmission electron microscopy, which is quasi‐lattice‐matched with that of the metal, enabling in situ MOF growth. Operando Raman and attenuated total reflectance Fourier transform infrared spectroscopy disclose that the NiFc‐MOF features dynamic structural rebuilding during OER. The reconstructed one showing optimized electronic structures with an upshifted total d‐band center, high M−O bonding state occupancy, and localized electrons on adsorbates indicated by density functional theory calculations, exhibits outstanding OER performance with a fairly low overpotential (130 mV at 10 mA cm−2) and good stability (144 h). The newly established approach for direct MOF synthesis and structural reconstruction disclosure stimulate the development of more prudent catalysts for advancing OER.

Metal-Organic Frameworks: Direct Synthesis by Organic Acid-Etching and Reconstruction Disclosure as Oxygen Evolution Electrocatalysts.

Metal-organic frameworks (MOFs) have emerged as promising oxygen evolution reaction (OER) electrocatalysts. Chemically bonded MOFs on supports are desirable yet lacking in routine synthesis, as they may allow variable structural evolution and the underlying structure-activity relationship to be disclosed. Herein, direct MOF synthesis is achieved by an organic acid-etching strategy (AES). Using π-conjugated ferrocene (Fc) dicarboxylic acid as the etching agent and organic ligand, a series of MFc-MOF (M=Ni, Co, Fe, Zn) nanosheets are synthesized on the metal supports. The crystal structure is studied using X-ray diffraction and low-dose transmission electron microscopy, which is quasi-lattice-matched with that of the metal, enabling in situ MOF growth. Operando Raman and attenuated total reflectance Fourier transform infrared spectroscopy disclose that the NiFc-MOF features dynamic structural rebuilding during OER. The reconstructed one showing optimized electronic structures with an upshifted total d-band center, high M-O bonding state occupancy, and localized electrons on adsorbates indicated by density functional theory calculations, exhibits outstanding OER performance with a fairly low overpotential (130 mV at 10 mA cm-2 ) and good stability (144 h). The newly established approach for direct MOF synthesis and structural reconstruction disclosure stimulate the development of more prudent catalysts for advancing OER.

Sudden unexpected death in epilepsy disclosure causes anxiety in patients with epilepsy: a Chinese questionnaire survey.

Sudden unexpected death in epilepsy (SUDEP) has been regarded as a leading cause of premature death in patients with epilepsy (PWE). Although patients, relatives and caregivers have the right to be informed of SUDEP, neurologists prefer not to release the facts for fear of associated anxiety. In the study, a Chinese questionnaire survey was carried out to elucidate effect of SUDEP disclosure on anxiety in PWE and variables determining the anxiety of patients and provided suggestions for SUDEP disclosure. A survey study in China was conducted. We recruited 305 PWE from 3 tertiary epilepsy centers who attended outpatient clinic from December 2021 to February 2022. Two hundred and thirty-two PWE completed the screening evaluation, survey and Hamilton anxiety rating scale (HAMA) twice with 171 PWE completing third HAMA at follow-up. HAMA scores at baseline, T1, T2 were compared using analysis of variance and dependent samples t-test. The variables related to anxiety were screened out by univariate analysis and used for multivariate logistic regression. We found 127 (54.7%) among the 232 participants experienced anxiety after SUDEP disclosure. HAMA scores at T1 were significantly higher than at baseline and T2, while there was no statistical difference between baseline and T2. Medical insurance, seizure severity, and whether the PWE supported SUDEP being disclosed to their relatives and caregivers only were associated with the occurrence of anxiety. SUDEP disclosures may cause short-term acute anxiety, but have no long-term effects in PWE. Acute anxiety caused by SUDEP disclosure may be more common in PWE with NCMI and severe seizures. Meanwhile, compared with indirect SUDEP disclosure to their relatives and caregivers, direct SUDEP disclosure to PWE reduces the risk of anxiety. Recommendations are provided to avoid anxiety caused by SUDEP disclosure.

Asset Volatility and Financial Sustainability

This study observes how companies’ fundamental-based asset volatility impacts their financial sustainability. Accounting literature documents that net assets value accumulates previous earnings management. The asset balance change reflects biased earnings measurement, and abnormal asset fluctuation signals aggressive earnings management. This paper uses delisting as a proxy to observe how asset volatility can interact with abnormal earnings fluctuation to impact firms’ sustainability. The study uses two groups of regression and a Principal Component Analysis (PCA) Logistic Regression approach to observe how asset volatility impacts companies’ delisting risk. It borrows the Six Sigma methodologies to measure the volatility of financial statement items. Then the PCA analysis reduces the data dimensions to twelve factors. The analysis shows that assets’ abnormal fluctuation is a risk signal concurring with the extant earnings management literature. One takeaway from this study is that companies must disclose detailed explanations if asset volatility is beyond a red line. As Statement of Financial Accounting Standards (SFAS) 151 requires direct disclosure of abnormal excess capacity costs, companies must disclose abnormal asset volatility. The paper contributes to the literature from two perspectives. First, this paper captures firms’ sustainability from the accounting perspective with fundamental measures from quarterly financial reports. It provides a comprehensive way to detect aggressive earnings management risks. Second, the PCA logistic regression model offers a comprehensive analysis to derive useful information from many attributes.

Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?

ABSTRACT Corporate managers are often better informed than outside investors about the uncertain future benefits of investments. However, information about investment prospects is not verifiable and therefore not amenable to direct disclosure, but instead inferred by investors from other accounting disclosures. Given this situation, we study the normative question of how the market’s perceptions of uncertainty and its beliefs about the expected level of future benefits of investment should factor into mandatory financial reports of investment expenditures. We establish a threshold of uncertainty in future benefits beyond which it is better to aggregate investment expenditures with cash flow from ongoing operations, rather than measuring and reporting the two separately. We obtain the surprising result that the higher the expectation of future benefits, the lower this uncertainty threshold should be. JEL Classifications: M40; M41; M48.

How Jawi Script Influences Religious Attitudes: An Evidence from Aceh

This study described the religious attitudes influenced by the Jawi Script upon people living in the Seulimeum Subdistrict of Aceh Besar District, Indonesia. The data for this qualitative study were gathered through interviews and observations that included three activities: behavioral observation, direct questioning, and direct disclosure. A checklist and field notes accompanied observations, while direct questioning and direct disclosure involved unstructured interviews with eight respondents. The data was then qualitatively analyzed using descriptive analysis techniques. The study's findings suggested that the Jawi script instructional process had influenced respondents’ religious attitudes toward aqidah, ibadah, morals, and social society. In the field of aqidah, Jawi script instructional process strengthened the aqidah that adheres to the creed of Ahlusunnah wal Jama’ah. They also rejected another aqidah, armed with knowledge from the Jawi Script. Religious attitudes also were reflected in ibadah activities under the knowledge learned from the Shafi'i school of thought's Jawi Script. Regarding morals and social society, Jawi script instructional process strengthened husband-wife relationships, strengthened social traditions with Islamic nuances, and fostered social unity.

Fair-washing in the market for structured retail products? Voluntary self-regulation versus government regulation

Regulation of the market for structured retail investment products in Germany switched from voluntary self-regulation to government regulation. In 2014, issuers of structured retail products subscribed to the “Fairness Code” as an instrument of self-regulation. A key measure of the Fairness Code was the mandatory disclosure of an “Issuer Estimated Value” (IEV) to provide information about hidden investment costs for the retail customer. In 2018, this measure became obsolete, since the new EU regulation on Packaged Retail and Insurance-Based Investment Products (PRIIPs) prescribed a direct disclosure of investment costs. We compare these instruments of voluntary self-regulation and government regulation and analyze issuers’ disclosure policies under both regimes. The new regulation effectively forces issuers to report actual costs correctly. In contrast, the self-regulated IEV was of limited use for retail investors, because (i) its definition was ambiguous, and (ii) issuers exploited this opaqueness by reporting disproportionately high IEVs. Hence, under voluntary self-regulation issuers professed transparency and fairness, but continued to hide costs in their prices.

ABNORMAL FLUCTUATION MEANS MORE THAN WHAT YOU THINK: A COMMENTARY ON FOSTER AND BLUM’S “MANUFACTURERS’ REPORTING OF ABNORMAL EXCESS CAPACITY COSTS”

The purpose of this commentary is to present various perspectives on the contribution of Foster & Blum’s recent article, “Manufacturers’ Reporting of Abnormal Excess Capacity Costs: Evidence from COVID-19 Disruption and Suggestions for the Future” (2022). Foster & Blum’s paper signifies that many manufacturers lack direct disclosures on “abnormal excess capacity costs (AECC hereafter)” indicating noncompliance with SFAS 151. The authors suggest that regulatory entities require more direct disclosure about AECC. This disclosure can improve information quality by enhancing information users’ understanding of the impact of production fluctuations. The paper highlights a theoretical link between AECC and Real Earning Management (REM).

Voluntary versus mandatory disclosure of liability insurance coverage limit

This article analyzes the disclosure of the liability insurance coverage limit and the impact of mandating disclosure of the coverage limit in a setting where voluntary disclosure of a firm’s cash flow information is subject to litigation risk and the firm has directors’ and officers’ (D&O) liability insurance. Disclosure of cash flow information is costly, but disclosure of the insurance coverage limit features no direct disclosure friction. We find that, when the litigation environment is weak, the usual unraveling argument applies, and the manager always voluntarily discloses the coverage limit in equilibrium. However, when the litigation environment is strong, either no coverage limit is disclosed or only sufficiently high coverage limits are disclosed in equilibrium. Further analysis shows that mandatory disclosure of the coverage limit increases the voluntary disclosure of cash flow information.

3.90 Perspectives and Recommendations: Disclosure of Pediatric OCD in the School Setting

Pediatric OCD commonly impairs school functioning in terms of concentration, homework completion, learning triggering subject material, executive function, and overall graduation rates. Direct disclosure of an OCD diagnosis to school personnel by an affected youth may improve school functioning by increasing awareness and accelerating the initiation of necessary support. A previous quantitative parent-report study has shown that while nearly all who disclosed to schools said they would do it again, there was a significant number who feared that disclosure would make things worse for their child.

MANUFACTURERS’ REPORTING OF ABNORMAL EXCESS CAPACITY COSTS: EVIDENCE FROM COVID-19 DISRUPTION AND SUGGESTIONS FOR THE FUTURE

This study examines if, and how, manufacturing companies reported “abnormal excess capacity costs”, as required by SFAS 151, in 10-Ks for 2020, during the height of the COVID-19 pandemic. For 2020 and 2019, 1,256 manufacturing companies in the COMPUSTAT database contained data on inventory, cost of goods sold, and sales. Disclosure related to SFAS 151 adjustments in the midst of the COVID-19 economic slowdown was clearly lacking, with only eight companies disclosing the dollar amount of their adjustments in their 10-Ks. Thus, financial statements and10-Ks provided little information beyond what was disclosed prior to adoption of SFAS 151. Regulatory entities should require more direct disclosure by manufacturers about “abnormal excess capacity” costs, and SFAS 151 adjustments during economic downturns. We recommend that during periods of significant economic downturns, all manufacturing companies be required to disclose and explain their SFAS 151 adjustment decisions in the notes to their financial statements.

Patient-facing communication for cytopathologists: A framework for disclosing diagnostic error.

Medical errors are a major source of harm to patients. Regulatory bodies mandate and patient safety experts advocate the disclosure of medical errors to patients to promote transparency and to create accountability for improving health care processes. Although pathologists regularly report errors-either to pathology or clinical colleagues or via internal safety reporting systems-few pathologists directly disclose those errors to patients. Yet many pathologists are interested in participating in the direct disclosure of medical errors to patients and may even be mandated to do so. When surveyed on why they do not directly disclose errors to patients, pathologists commonly cite a lack of confidence and a lack of training. Another barrier cited is the lack of a preexisting relationship between the pathologist and the patient. With respect to this last barrier, cytopathologists have a distinct advantage over surgical or clinical pathologists, as many cytopathologists regularly interact with and develop a rapport with patients when they are performing fine-needle aspiration (FNA) procedures. To improve the safety culture in pathology, direct error disclosure practices must be developed, supported, and strengthened. It is critical for cytopathologists to be comfortable with disclosing errors to patients. Being comfortable with disclosing an error, however, requires training, practice, and advance reflection. Using a practical, case-based format centered around FNA examples, this article addresses how to disclose a medical error to a patient. It provides a framework, heuristic principles, and structured conversation systems and talking points to guide the inexperienced pathologist to find his or her voice in a challenging disclosure conversation.

Facilitators and Barriers of HIV Partner Notification Services Among Men Who Have Sex With Men in China: A Qualitative Analysis Using a Socioecological Framework.

HIV partner notification services (HIV PS) have been poorly implemented in most low- and middle-income countries, including China. Understanding the social context of partner services for key populations is important for scaling up HIV testing services. This study aims to examine facilitators and barriers of HIV PS using qualitative analysis. This article qualitatively analyzed the texts obtained from a crowdsourcing open call and adopted the socioecological framework to understand the social context of Chinese men who have sex with men (MSM) living with HIV that influenced their uptake of HIV partner services. Crowdsourcing means collecting ideas from and sharing solutions with the public. The open call was held to solicit ideas to enhance HIV partner services for Chinese MSM. Two coders conducted a content analysis of the texts from the submissions using inductive and deductive coding methods to identify facilitators and barriers of HIV PS. Textual data from 53 submissions were analyzed. The most mentioned barrier, stigma associated with HIV PS, was deeply embedded at several levels, highlighting the urgent need for stigma reduction. Among the facilitators, many people mentioned anonymous online notification could protect the privacy and avoid social harm for index partners. Differentiated partner services may improve HIV PS uptake by providing tailored intervention according to the individual circumstances. Some people suggested implicit notification, which meant testing the attitude of the partner before direct disclosure. This was feasible and acceptable in many settings. The unique social context of MSM living with HIV provides opportunities for embedding HIV partner services. More clinical trials that test the acceptability and effectiveness of the HIV PS interventions are needed.

School and parent perspectives on symptomatology in pediatric obsessive-compulsive disorder (OCD)

Obsessive-compulsive disorder (OCD)-affected youth face notable impairments in the school setting related to concentration, homework, certain subject material, and overall program completion. We aim to examine the relative perspectives of school personnel versus parents regarding the OCD-affected child's (a) executive function (EF) deficits via the teacher and parent behavior rating inventory of EF (BRIEF), (b) OCD-specific symptoms via the teacher report form (TRF) and child behavior checklist (CBCL), and (c) common childhood psychiatric disorder symptoms via the TRF and CBCL. Correlational analyses revealed significant concordance between respondent groups regarding EF deficits and common childhood psychiatric disorder symptoms (e.g. guilt, worries). Inter-rater agreement was less consistent regarding the presence of OCD-specific symptoms, with school personnel reporting lower rates overall. However, when considering OCD-specific and common childhood psychiatric disorder symptoms together, school personnel reported some youth above the OCD threshold despite parents reporting them below. Our findings highlight that having multiple informants who communicate their concerns with one another about students' impairing symptoms at school may help with earlier recognition of pediatric OCD and better long-term outcomes. Future research can explore optimal school-family communication strategies, specialized OCD training for school personnel, and direct disclosure of an OCD diagnosis by a family.

Disclosure of Sustainable Development Goals (SDGs) in Bangladesh: A Study on DSE Listed Companies

Business organizations can secure their future growth by implementing sustainable development goals into their business process. With the advancement in accounting, the nature of reporting practices is also changing. Now reporting is not merely restricted to financial statements, information related to social contribution, environment; sustainability has attained much interest in the corporate world. This study aims to find out the nature and extent of reporting practices of SDGs by some listed companies of the Dhaka Stock Exchange. The samples of this study are 40 companies from several sectors, including banks, pharmaceuticals, insurance, ceramics, telecommunication, etc. are selected based on market volume. Content analysis based on 16 recommendations under governance, strategy, management approach, and performance and targets found from an extensive literature review has been made to fulfill the research objectives. Annual reports from 2019 to 2020 are examined to determine the disclosure issues based on given recommendations. The findings reveal the minimum level of direct disclosure of SDGs but a satisfactory level (around 87.5%) of exposure about the consciousness of SDGs and involvement of SDG in strategy (approximately 63.75%). This study is pioneering because there is very little research about it in our country; thus, it is expected to encourage more research on this subject. JEL Classifications: G10, G38, I38

Misattributed parentage identified through diagnostic exome sequencing: Frequency of detection and reporting practices.

Access to genetic testing, namely, diagnostic exome sequencing (DES), has significantly improved, subsequently increasing the likelihood of discovering incidental findings, such as misattributed relationships and specifically misattributed parentage (MP). Until the recently published ACMG statement, there had been no consensus for laboratories and clinicians to follow when addressing such findings. Family-based genomic testing is valuable for accurate variant interpretation but has the potential to uncover misattributed familial relationships. Here, we present the first published data on the frequency of MP identified through DES at a clinical laboratory. We also investigated clinicians' decisions on how to proceed with analysis, reporting, and disclosure. A database of 6,752 families who underwent parent-proband ('trio') DES was retrospectively reviewed for molecular identification of MP and clinicians' MP disclosure decisions. Among 6,752 trios, 39 cases of MP were detected (0.58%). Non-paternity was detected in all cases, and in one instance, non-maternity was also identified. All clinicians decided to proceed by omitting the MP individual from the analysis. Clinicians chose to proceed with duo analysis (87.2%), modify information on the report (74.4%), and communicate MP results to the mother (71.8%), suggesting a trend toward not disclosing to the putative father or proband. The data show that trio DES involves a chance of detecting MP and that clinician disclosure practices do not appear to routinely include direct disclosure to the putative father. MP identified in our parent-proband trios sent in for DES is lower than the reported frequency of MP in the general population due in part to ascertainment bias as families with known or suspected MP are presumably less likely to pursue trio testing. These data may inform laboratory policies and clinician practices for addressing incidental findings such as MP.

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Covid-19, Abortion and Disclosure

The multi-faceted effects of the Covid-19 pandemic are as yet impossible to evaluate in their entirety on all human aspects be they socio-anthropological, financial, communicative, medical, etc. Here we cone our attention to one medical aspect related to medical abortion and which has opened up a medico-legal minefield. We refer here to the hazardous new “do it yourself abortion” often at home, with no direct and personal medical disclosure, guidance and assistance.

IAS 7 and value relevance: the direct method versus the indirect method

We identify and predict circumstances where the direct method statement of cash flows is expected to provide more value relevant information to financial statement users. We predict the direct method is more informative when earnings are of lower quality (earnings are less permanent or companies report losses), companies are in a more stable state (proxied by small absolute changes in accruals/operating cash flow), and when cash flows/accruals are measured with more error using the indirect method. Direct method disclosure is also predicted to be more useful for small companies, where investors have fewer alternative sources of information beyond financial statements. We analyze Australian companies because they are required to report the direct and indirect method, and we further decompose the sample into industrial, mining, and company size to account for unique features of the Australian market. Our results are consistent with our predictions. This suggests the indirect method is as informative as the direct method on average but the direct method incrementally informs stock returns in specific circumstances. We also identify operational factors that significantly increase estimation error when estimating direct method line items for cash receipts and cash payments.

Discovering One’s Undocumented Immigration Status through Family Disclosures: The Perspectives of U.S. College Students with Deferred Action for Childhood Arrivals (DACA)

ABSTRACT Many undocumented youths who come to the United States as children are unaware of their status until family disclosure; this likely has identity implications for youth. Through 40 semi-structured interviews with deferred action for childhood arrivals (DACA) college students, we explored how youth discovered their undocumented status, the type of information that was discussed during family disclosures, and how these youth perceived their identity changed after discovering their undocumented status. Most youths learned through direct parental disclosure, although several learned accidentally. Others reported always knowing, due in part to memories of crossing the U.S.–Mexico border. During disclosures, youth’s family helped youth make sense of what being undocumented meant. After disclosure, many youths felt cautious, experienced identity confusion, and felt dehumanized; however, some felt empowered. Our findings extend Communication Privacy Management Theory by highlighting environmental contextual features’ (e.g. political and legal systems) role in learning about and interpreting private information.