Abstract
This paper considers the principle of full disclosure in accounting, why it is important and how it has changed in the past ten years. The paper discusses why public companies should make full disclosure and provides the examples of Enron and WorldCom.

From the Paper
"If accounting is the language of business, it is little surprise that the language needs to be as accurate as possible. Investors, employees, customers vendors and even the communities in which public companies operate all have an interest in ensuring that the information contained in a company's financial statements is accurate. However, since financial statements are often read by non-financial personnel, it is also important that assumptions and other factors that might influence how the information is derived are included in the financial..."

Tags:accounting, full disclosure, Enron, WorldCom, SEC

Abstract
This paper discusses the lack of proper public disclosure from certain citizens who hold some sort of power given their title. As the public puts added belief in these individual's meaning less critical thought to their analysis, opinion or recommendations, they should at least publicly disclose their financial relationships that could effect their independence.

From the Paper
The Ethics of Public Disclosure Public officials, military leaders and expert professionals are given the benefit of the public's trust. Their insight and opinions are held in high regard to the point that the consumers of the experts discourse will often carry on the quoted beliefs further into society. As a result, these individuals wield significant power in defining the messages to be conveyed to the public at large. The advent of all manner of media and the ease with which information can now be spread, these experts now are able to reach so many more individuals in such a shorter amount of time. Ever since Stanley Milgrim's experiment, it has been acknowledged that

Tags:ethics, public, disclosure

Abstract
In this article, the writer discusses the movie "Disclosure," starring Demi Moore and Michael Douglas. The writer focuses on the treatment of sexual harassment in the workplace and its implications in terms of morality in today's companies.

From the Paper
"The movie 'Disclosure' starring Demi Moore and Michael Douglas provides a different twist on the theme of sexual harassment in the workplace. In this film Douglas is a man being sexually harassed by a former lover Moore who has landed the job as his boss and wants to resume their former sexual relationship. Douglas, now a married man with a family, is tempted by Moore's steamy sexuality but manages to resist with his integrity intact. Furious with him for rejecting her sexual advances Moore turns the tables ..."

Tags:corporate, company, corruption, Disclosure, Demi Moore, Michael Douglas, sexual harassment, morality, movie, society

Abstract
The paper discusses the issue of disclosure to patients, including informed consent. The paper includes outline, sample consent form and methodology discussion.

Tags:patient disclosure, informed consent

Abstract
This paper explains that there are benefits and disadvantages for both full and anonymous disclosure, depending on the specific situation. The author points out that disclosure involves certain exclusions and exemptions from the usual principle of confidentiality. The paper relates that, without full disclosure, a person may never obtain the help he need and other individuals may be placed at risk; therefore, full disclosure can be therapeutic and leads to therapy and healing. The author also stresses that anonymous disclosure can be more appropriate because of culture and stigma; however, the risks and dangers can outweigh the benefits. The paper underscores that debate between the use of full or anonymous disclosure requires a careful risk-benefits analysis.

Table of Contents:
Introduction
Full Disclosure versus Anonymous Disclosure
HIV and Disclosure
Child Abuse and Disclosure

From the Paper
"The immediate goals then are to have the person use safe sex and ensure that the partner is tested. If the person does not agree to make full disclosure, then this is a situation where the health care provider is exempt from normal principles of confidentiality. The reason is that public health is at risk and other people's lives are being endangered. The process to be followed is to attempt to influence the person to disclose; if attempts at influence fail, then notify the authorities; and, if there is no action on the art of authorities, inform the endangered person of the issue."

Tags:confidentiality, risk-benefits, partner, authorities, secrecy

Abstract
The objective of this paper is to gain new insights into the concept of disclosure and how it pertains to the nursing profession. The objective is to establish the groundwork for future research in the disclosure legislation, as well as the day-to-day aspects of disclosure rules. The report was outlined according to Avant and Walker's "Strategies for Theory Construction in Nursing". The report layout aims to give a brief description of disclosure and how it will be affected by the Health Insurance Portability and Accountability Act of 1996 and offers reasoning for why this topic was selected. The report talks about the detailed literature search that would be necessary for full topic coverage and identifies some uses of the concept, with non-nursing literature also included. The report then determines defining attributes by utilizing the concept of 'Model, Borderline, Related, Contrary, Invented and Illegitimate' detailing. From there, an identification of antecedents and/or consequences is done, with empirical referents related to the concept also being discussed. The conclusion entails a discussion pertaining to the theoretical framework as it relates to the disclosure.

From the Paper
"By definition, disclosure is simply the act or process of revealing or uncovering something. However, in the medical community, privacy advocates and the technology based information age have redefined what disclosure is and what it is not. The United States healthcare system encompasses many different layers including health plans, physicians, hospitals, clinics, consumers, and public health programs. Today, as consumers go through the process of selecting either a health plan, doctor of other health professional, there are many opportunities for that individual's personal information such as a social security number, medical condition or diagnosis to make its way through the hands of many medical professionals in various capacities. "Almost all of us are aware that our personal information is being collected and stored by many different entities." (Soloye)"

Tags:nursing

Abstract
This paper discusses the issue of disclosure in medical profession, the admission of mistakes/errors by nursing/medical professionals to their patients or colleagues. The paper examines the differences between open disclosure and self-disclosure. The paper presents a literature review of theories of open and self-disclosure.

From the Paper
"Disclosure in medical profession refers to admission of mistakes/errors by nursing/medical professionals to their patients or colleagues. There are categories to disclosure such as open disclosure or self-disclosure etc. Wu, Folkman, McPhee, and Lo (1991) defined a medical mistake as "an act or omission for which the house officer felt responsible that had serious or potentially serious consequences for the patient and that would have been judged wrong by knowledgeable peers at the time it occurred" (p. 2089). Studies reveal that doctors are reluctant to admit mistakes for various reasons. Petronio (1994 b) found that doctors are not willing to open up because disclosure of errors leads to risks of vulnerability. Admitting mistakes to colleagues might result in criticism and loss of self-esteem and disclosing errors to patients invites anger and possible lawsuits."

Tags:doctor, mistake, patient

Abstract
This paper focuses on the issue of disclosure as it relates to informed consent. Informed consent has two meanings - the first being that it is a person's autonomous authorization of an intervention or participation in a procedure. The second meaning concerns social rules of consent. Only the first meaning applies here, the paper asserts, as disclosure is one element of informed consent, the others being competence, voluntariness, understanding, and consent. Disclosure of information can either be made by a health professional or the person.

Tags:legal, definition

Abstract
The paper discusses that self-disclosure refers to both the conscious and unconscious revelation of one's thoughts, feelings, experiences and other personal matters. The paper notes that self-disclosure begins from the time one person meets another and continues as their relationship develops. The paper explains that females are more open than males, how businessmen deal with the subject, the manner in which patients react with doctors, and various other examples of interactions with persons in similar groups.

From the Paper
"Current Western cultural identity is not generally supportive of those who grieve and make communication in the time of bereavement difficult. However, it is precisely at this time that the bereaved must communicate and self-disclose in order to rebuild their shattered identity and universe. Future studies should discover how civilians can effectively communicate with them and in a way, which will not affect or violate their cultural belief of the self. The bereaved parents should also be helped in finding parallel ways of communicating with civilians as effectively and within the context of cultural constraints."

Tags:cultural, environments, personal, inner, realities, changing, identities

Abstract
This paper represents a concept analysis on disclosure. The paper offers an in-depth understanding of the concept of disclosure and defines what it represents, as well as what it does not represent. The paper's focus and motivation is to identify a foundation for future exploring, measuring, and testing the idea in regard to a full dissertation on abused pregnant women. The paper is based on Avant and Walker's "Strategies for Theory Construction in Nursing" and, therefore, provides a brief discussion of the overall concept and insights into why this topic was selected. The paper discusses how it relates to nursing, as well as to abused pregnant women. The paper describes the inherent literature search process and identifies possible uses of the concept, including non-nursing literature. The paper explores how the theoretical framework used relates to the original concept.

From the Paper
"It is critical to clearly define the attributes associated with the aspects of this idea. The first is the concept of disclosure itself which will be driven by the legal community. The second attribute structure would revolve around the pregnant women abused in a scientifically significant way. "Walker and Avant maintained that mid-range theories balance this specificity with the conceptual economy normally seen in grand theories. As a result mid-range theories provide nurses with the 'best of both worlds ' - easy applicability in practice and abstract enough to be scientifically interesting. Thus, the attributes associated with pregnant women's abuses would be of a relatively broad scope of phenomena and would not cover the full range of phenomena that could be of concern in this discipline."

Tags:abuse, borderline, confidentiality