Mandatory Reporting Research Articles

Assessment of a Mandatory Reporting System on Compliance With Evidence-based Practices for Prevention of Central Line-associated Bloodstream Infections

Assessment of a Mandatory Reporting System on Compliance With Evidence-based Practices for Prevention of Central Line-associated Bloodstream Infections

Mandatory Reporting of Hip Replacement Procedures: Validating Accuracy, New York State 2008

Mandatory Reporting of Hip Replacement Procedures: Validating Accuracy, New York State 2008

Modeling the Effects of Restricting Packer‐Owned Livestock in the U.S. Swine Industry

AbstractAn imperfectly competitive model of processor (packer) behavior is formulated to estimate welfare effects from restricting alternative marketing arrangements of livestock procured by packers. Pork was aggregated into a composite good and hog supply was partitioned into negotiated (spot), contract, and packer‐owned. The model was estimated with the dynamic SUR method using weekly Mandatory Price Reporting (MPR) hog and pork data from 2001 to 2005. The model incorporates production uncertainty by modeling expected pork output as expected output in the input demand functions. The welfare effects from banning packer‐owned hogs indicate that independent producers, consumers, and packers all would lose.

Editorial: Mandatory Reporting of Child Abuse in Ireland: Some Cautionary Comments

The last year of the previous Millennium saw the publication of the latest government document on mandatory reporting of child abuse titled the National Guidelines for the Protection and Welfare of Children. This issue has come to dominate the minds of social care workers and child protection and welfare professionals. This editorial is an edited version of research conducted for a conference on child abuse and sexual offences held in Waterford, Ireland. Mandatory reporting has become a mantra and is now part of a highly politicised debate in this country. It seems to me that mandatory reporting should not be seen as a cure for child abuse but is, in principle, something to which I subscribe. Nonetheless: we require a fundamental shift in the way we understand childhood and treat children in this country if it has any chance of being effective. We also need more accurate and consistent statistics covering a wide range of data on child abuse, the victims of child abuse and the perpetrators of child abuse. 10 Irish Journal of Applied Social Studies, Vol 2, No.2. 2000

Let the Reporting Begin: USEPA's Mandatory Greenhouse Gas Reporting Rule

On September 22, 2009, the U.S. Environmental Protection Agency issued its Mandatory Greenhouse Gas (GHG) Reporting Rule, which will require over 10,000 U.S. facilities to report their GHG emissions annually. The Rule generally applies to facilities that emit more than 25,000 metric tons of carbon dioxide equivalent (mtCO2e) or more per year, although some sources with lower emissions in specific sectors of the economy will also be subject. Recordkeeping and reporting requirements are significant and will warrant processes to ensure a consistent, defensible approach. The article discusses the background, purpose, and organization of the Rule; applicability, emissions accounting, reporting, recordkeeping, and emission verification; and presents a potential implementation plan.

A Qualitative Evaluation of the Effects of Mandatory Reporting of Domestic Violence on Victims and Their Children

This purpose of this research was to evaluate the mandatory reporting law for domestic violence victims in the state of Kentucky through the qualitative interview of 24 female victims of domestic violence. Victims were generally supportive of the law and felt that professionals should be required to report domestic abuse. They did not feel that the report placed them at higher risk of revictimization or loss of their children to child protective services. The women were offered and utilized a range of supportive services. Criticisms of the process included the “secrecy” of contact, a simplistic conceptualization of family violence, and failure by police to act on the report. This research offers preliminary support for mandatory reporting as an effective intervention for domestic violence from the perspective of victims.

Dental professionals as mandated reporters

Dental professionals as mandated reporters

Confidentiality in child protection cases Who benefits?

Child protection legislation in every Australian state and territory prohibits the disclosure of the identity of a person who acts as a mandatory reporter. There is also provision in most child protection legislation that prevents the naming of children and families in protection cases. It is argued that disclosure is not in the interests of the child, the family or the general public. Children's Court proceedings in most states and territories in Australia are closed to the public so that, unlike in most other jurisdictions, interested parties are not able to observe the proceedings. Child protection authorities also have considerable power to collect information about children and families from many sources. This power to obtain information is compounded by legislation which removes confidentiality provisions from professional codes of ethics. Furthermore, the rules of evidence do not ordinarily apply in the Children's Court. This article uses New South Wales as the exemplar state and raises questions about all of these issues.

Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for member countries of the European Union in 2005 and an empirical analysis of the associated capital-market effects. In the empirical analysis, we focus on the effects on firms' costs of capital and market liquidity. More specifically, we analyze the effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of trades and the frequency of zero-return days. The analysis provides a mixed picture for the capital-market effects of mandatory IFRS reporting in the EU. For the mandatory IFRS period, we find some evidence that the cost of capital is lower for all firms reporting under IFRS and for those that adopted IFRS for the first time in 2005 (relative to non-IFRS firms). The effects are small in magnitude and depend on the choice of benchmark sample. However, it is possible that the results are weakened by anticipation effects in markets ahead of IFRS adoption. The liquidity proxies provide stronger results that are robust across different benchmarks. In particular, the findings for the price impact of trades and for the frequency of zero-return days suggest improvements in market liquidity after IFRS reporting becomes mandatory. The results for the bid-ask spreads point in the same direction, but are weaker. The results for all three liquidity proxies become statistically significant when we introduce firm-fixed effects. However, we caution to attribute the observed effects solely or even primarily to the adoption of IFRS itself. Recently many EU countries have changed their enforcement (and governance) regimes, which could play an important role in our findings.

School counsellors' perceptions of mandatory reporter training and mandatory reporting experiences

AbstractThe purpose of this study was to examine child abuse reporting by a national sample of school counsellors in the United States. The qualitative results from a large mixed methods study incorporating both quantitative and qualitative strands are presented. Participants were asked to comment on past child abuse training, noting the areas of training they found most beneficial and areas where they desired additional training. Participants were also afforded the opportunity to make any general comments regarding their perceptions of the current mandatory reporting legislation and their experiences of reporting child abuse. Results showed that while many school counsellors felt past training on mandatory reporting legislation and identifying types of abuse was helpful, they identified a need for additional training in identifying emotional and sexual abuse, and supervisory neglect (i.e. lack of supervision by a parent or caretaker producing potential injury or harm to the child). They also desired more training regarding working with children and families affected by child abuse. Four themes emerged from the open question. The first theme illuminated concerns regarding the effectiveness of the mandatory reporting process while the second theme was equally negative, with counsellors sharing many frustrations about their working relationship with child protection services. Additional themes related to their reporting experiences and specific challenges embedded in the school context, such as dealing with parents following a report, difficulty getting adolescent reports investigated and working with school personnel to ensure that reporting responsibilities were understood and followed. Copyright. © 2009 John Wiley & Sons, Ltd.

Mandatory Reporting and Child Exposure to Domestic Violence: Issues Regarding the Therapeutic Alliance with Couples

Some child welfare legislation have recently expanded the definition of ‘a child in need of protection’ to include child exposure to intimate partner violence. Such legislation places clinicians in the challenging position of determining whether a situation falls under their duty to report. The current paper examines a case example in which there was child exposed to intimate partner violence, the clinician made a report to child welfare authorities and attempted to maintain the therapeutic alliance with the couple in treatment. The couple viewed contacting child welfare authorities as a crisis situation both in their marriage and in their family. Practice principles for clinicians are suggested.

Mandatory Reporting of Medical Errors: Crafting Policy and Integrating It Into Practice

Estimations of preventable adverse events as a result of medical errors range from at least 44,000 to as many as 98,000 American deaths annually. Further, according to the National Practitioner Data Bank's 2006 Annual Report, 12.2% of medical malpractice payments against nurse practitioners (NPs) were a consequence of medication-related problems. Implementing mandatory reporting of all medical errors and “near misses” (errors that produce minimal or no patient harm) may be one policy approach to this problem. In 1995, Kingdon began to consider how an issue is placed on a political agenda and eventually translated into a public policy. As Kingdon noted, under certain circumstances, a window of opportunity is created, and given current changes in both the executive and legislative branches of the federal government, there may now be the perfect opportunity to address medical errors and near misses. This serious public health issue is analyzed using Kingdon's model, and policy approaches aimed at diminishing medical errors are considered.

What Future Health Care Providers Will Need to Know About Child Abuse and Neglect

Child abuse and neglect have reached epidemic proportions. State and federal laws mandate that allied health professionals report suspected child abuse and neglect. Academic and continuing education programs could assist allied health professionals to be legally responsible, mandated reporters of child abuse and neglect. This study examined the training needs of allied health students to be legally responsible in reporting child abuse and neglect. A questionnaire was administered to 236 students enrolled in 5 allied health programs. The questionnaire addressed the knowledge base and perceptions of allied health students in regard to child abuse and neglect. Results revealed that most allied health students felt inadequately prepared academically in the topic of child abuse and neglect. Only half of the students knew they could be charged with a crime for failure to report suspicions of child abuse and neglect. Nursing students, female students, and students older than 25 years were those likely to report child abuse and neglect. Students appear to have insufficient preparation in the areas of knowing how to report child abuse and neglect as well as their responsibilities to do so as allied health professionals.

The Mandatory Reporting of Abuse: Problem Creation Through Problem Solution?

The current article seeks to critically examine Maryland's policy of mandatory abuse reporting as it applies to adult female survivors of sexual abuse in therapy. An overview of mandatory reporting legislation in the United States and Maryland is presented. The article addresses the significance of mandatory reporting as a general problem for therapists and their clients, with a focus on the aforementioned population. More specifically, the article seeks to answer the following question: What are the intended and unintended consequences of the policy for individuals and families? Finally, solutions to address the unintended consequences of the policy are offered, as are suggestions for further research to inform the debate.

Early childhood educators: Perspectives on maltreatment and mandated reporting

This study examined knowledge of maltreatment issues of 141 early care and education (ECE) providers who are mandated reporters. Participants rated the importance of factors for determining maltreatment, indicated whether a hypothetical act was maltreatment, and whether they would report that incident. Participants emphasized the importance of actual harm and sexual acts for determining child maltreatment, but rated potential for harm as less important relative to studies of other mandated reporters. The results also suggested that participants hold similar beliefs about what constitutes maltreatment (neglect) as K-8 teachers. Unlike their K-8 counterparts, participants placed more emphasis on sexual abuse and less emphasis on physical abuse. Finally, consistent with findings from studies of K-8 teachers, participants were more likely to say they would report an incident when they were personally more certain the act was abuse.

Mandatory Reporting of CLA-BSI: Evaluation of a Web-Based Reporting Tool

Mandatory Reporting of CLA-BSI: Evaluation of a Web-Based Reporting Tool

Information Relevance, Reliability, and Disclosure

This paper examines the relation between information’s properties, such as reliability and relevance, and public disclosure policy. It shows that the optimal accounting system often involves a carefully balanced combination of mandatory and voluntary disclosure, with mandatory reporting focused on more reliable information. The emphasis on reliability causes the welfare-maximizing mandatory report to consistently lag behind the financial market in incorporating value-relevant information.

Design issues in a mandatory greenhouse gas emissions registry for the United States

On March 10, 2009, the US Environmental Protection Agency (EPA) proposed a new rule, Mandatory Reporting of Greenhouse Gases. When final, the rule would compel most large sources of greenhouse gases (GHGs) to report their emissions to EPA as well as fossil fuel suppliers and vehicle engine manufacturers to report their fuel sales and engine emissions rates, respectively. We suggest a number of improvements to the rule that would enhance compatibility with expected future climate legislation and enable a broader range of policies and analysis: (1) lower the threshold for reporting to a level more consistent with expected future legislation, (2) require reporting of electricity use along with direct emissions, (3) require reporting of emissions per unit output for a small number of selected sectors, (4) include a system of identifying corporate ownership of reporting facilities, and (5) identify a path toward coverage for sectors that were left out of the proposal due to underdeveloped reporting protocols.

Mandatory IFRS Reporting and Stock Price Informativeness

In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and contributes to stock price informativeness as measured by stock return synchronicity. Using a constant sample of 1,904 mandatory IFRS adopters in 14 EU countries for the period 2003-2007, we find a V-shaped pattern in synchronicity around IFRS adoption, which is consistent with IFRS disclosures revealing new firm-specific information in the adoption period (i.e., a reduction of synchronicity) and subsequently lowering the surprise of future disclosures (i.e., an increase in synchronicity). We also find mandatory IFRS adoption increases analysts’ ability to incorporate industry-level information into stock price. However, we are unable to detect a reduction in the private information advantage enjoyed by institutional owners post-IFRS adoption. Moreover, we find the synchronicity effects to be more pronounced for firms in countries with larger differences in local GAAP relative to IFRS. Overall, our evidence yields novel insights on the consequences of mandatory IFRS adoption by investigating its effect on stock price informativeness and the distinctive roles played by a firm’s information environment.

Public Opinion on Mandatory Reporting of Abuse and/or Neglect of Older Adults in Manitoba, Canada

This article discusses the results of a survey administered as part of a study titled, “Legislation and Service Provision Regarding Abuse and/or Neglect of Older Adults in Manitoba.” Public views of mandatory reporting and knowledge of legislation were investigated in the case where an older adult is living at risk of abuse and/or neglect in Manitoba, Canada. The survey data demonstrate that older respondents stated that mandatory reporting was not always preferable, except when an older adult was clearly diagnosed as incompetent and, even with no evidence, thought to be at risk. With less awareness of the topic in general, and with less contact with older adults, younger adults had much stronger views in support of mandatory reporting in all cases. Little knowledge and awareness of legislation existed in all age groups, although older adults knew more about such abuse and/or neglect than younger adults. Given the projected increase of older adults in Canada in the next 20 years, it is critical that the prevention of abuse and/or neglect and protection of older adults be addressed.