Factors Affecting Web Disclosure Adoption in the Nonprofit Sector

ABSTRACT

Nonprofit organizations (NPOs) are strategically using their own personal website to present themselves to the public and share information. Despite the potential benefits of enhanced public confidence and trust, reduced operating costs, improved donor decision making, and increased donations, many nonprofit organizations have resisted the adoption of web disclosure. Informed by the literature on information systems (IS) adoption and technological innovation, this study examines the primary factors that influence the adoption and resistance of web disclosure. Our sample consisted of 176 survey responses from an initial group of 3,323 U.S. NPOs. The statistical results indicate that attitude toward disclosure, compatibility of disclosure with current practices, and financial readiness have a positive influence on web disclosure adoption. The findings have implications for research and practice.     

Fix-and-relax approaches for controlled tabular adjustment

Controlled tabular adjustment (CTA) is a relatively new protection technique for tabular data protection. CTA formulates a mixed integer linear programming problem, which is challenging for tables of moderate size. Even finding a feasible initial solution may be a challenging task for large instances. On the other hand, end users of tabular data protection techniques give priority to fast executions and are thus satisfied in practice with suboptimal solutions. This work has two goals. First, the fix-and-relax (FR) strategy is applied to obtain good feasible initial solutions to large CTA instances. FR is based on partitioning the set of binary variables into clusters to selectively explore a smaller branch-and-cut tree. Secondly, the FR solution is used as a warm start for a block coordinate descent (BCD) heuristic (approach named FR+BCD); BCD was confirmed to be a good option for large CTA instances in an earlier paper by the second and third co-authors (Comput Oper Res 2011;38:1826–35 [23]). We report extensive computational results on a set of real-world and synthetic CTA instances. FR is shown to be competitive compared to CPLEX branch-and-cut in terms of quickly finding either a feasible solution or a good upper bound. FR+BCD improved the quality of FR solutions for approximately 25% and 50% of the synthetic and real-world instances, respectively. FR or FR+BCD provided similar or better solutions in less CPU time than CPLEX for 73% of the difficult real-world instances.     

Facebook use and academic performance among college students: A mixed-methods study with a multi-ethnic sample

This paper uses a mixed-methods approach to examine the relation between online academic disclosure and academic performance. A multi-ethnic sample of college students (N = 261; male = 66; female = 195; M age ≈ 22 years) responded to open-ended questions about their Facebook use. Thematic analysis revealed that over 14% of the Facebook wall posts/status updates (N = 714) contained academic themes; positive states were more frequent than negative and neutral states and students with lower GPAs expressed negative states more often. A path analysis suggested that academic performance may determine college students’ Facebook use, rather than the reverse. Implications for student support services are discussed.     

衍生金融工具会计信息披露

衍生金融工具的披露包括表内信息披露和表外信息披露。同时衍生金融工具会计信息披露中存在着缺陷与不足,如会计准则的操作性有待改进,公允价值确定的问题,企业风险管理水平急需提高。衍生金融工具会计信息披露的发展与完善：要尽快出台对衍生金融工具会计准则的具体解释和示倒,加快对公允价值计量体系的建设,提高企业相关从业人员的素质。     

On the security of an RFID‐based parking lot management system

Radio Frequency Identification (RFID)‐based parking management systems provide facilities to control parking lot systems within easy access and secure inspection. Chen and Chong have presented a scheme to prevent car thefts for parking lot management systems, which is based on EPC C1‐G2 RFID standard. They claimed that their protocol is resistant against well‐known RFID attacks. In this paper, we prove that Chen and Chong's scheme is not resistant against secret disclosure and impersonation attacks. Therefore, in Chen and Chong parking lot system, a car may be stolen without having a valid tag. In this paper, we also show that the proposed impersonation attack works for any length of cyclic redundancy check and the secret disclosure attack costs at most 2¹⁶ evaluations of the used pseudo random number generator. The success probability of both attacks is 1 while their complexity is only 2 runs of the protocol. Finally, we present an improved protocol and formally and informally prove that the improved protocol provides the desired level of security and privacy.     

隧道正洞DK362＋277充填型溶腔注浆加固施工

主要介绍了齐岳山隧道运用TSP203、地质雷达、红外探测、超前钻探、5m短距离超长钻探进行施工地质超前预报在DK362＋277溶腔处的综合应用及溶腔判定、揭示过程情况,并重点阐述了该溶腔的注浆加固施工技术,以供类似工程参考。     

我国上市公司关联方交易及披露分析

关联方交易是一种特殊的交易形式。在我国,由于国有控股股东行为模式的特殊性,上市公司与控股股东关联方交易的公平性和公正性亟待规范。本文通过分析目前我国上市公司在关联方交易的公平性及信息披露方面存在的问题,揭示了不公平的关联方交易和不充分披露关联方交易信息的危害,结合我国股票市场的实际情况,提出了规范上市公司关联方交易及其信息披露的建议。     

分析企业温室气体排放信息披露制度

随着我国社会经济的不断发展,目前温室气体对于大气环境造成了极大地破坏,而温室气体排放信息的披露对于有效控制温室气体排放量具有重要的意义和作用,是推动碳交易以及减少碳排放量的基本前提和保障.本文主要针对企业温室气体排放信息披露制度进行简单分析,对我国目前企业的相关碳排放的控制制度进行简要分析,剖析碳排放信息披露过程中所存...     

Disclosure of emotional events in groups at risk for posttraumatic stress disorder.

The disclosure of emotional events to various social intimates (disclosure targets) was measured in 2 samples (soldiers and first responders) at risk for posttraumatic stress disorder (PTSD), as well as a comparison sample of college students. These 3 groups completed survey measures of disclosure, and at risk groups also completed measures of PTSD symptoms and social support. Groups at risk for PTSD were less likely to disclose emotions related to potentially traumatic events than were college students reporting general emotional disclosure. Overall, disclosure of positive emotions was more likely than disclosure of negative emotions. Furthermore, amount of disclosure depended on the person to whom the individual disclosed. Within groups at risk for PTSD, social support was associated with lower levels of PTSD. However, this relationship was mediated by emotional disclosure to each target. Disclosure of positive emotions generally was associated with lower levels of PTSD, and disclosure of negative emotions to those with similar at-risk status was associated with greater levels of PTSD. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Acculturation, distress disclosure, and emotional self-disclosure within Asian populations.

Research into youth mentoring suggests that programs focused on specific practices (e.g., emotional disclosure and collaborative relationships) increase the likelihood of a successful mentoring relationship, factors similar to the psychotherapy literature. However, research into psychotherapy with Asians has indicated that these factors, based on Western values, are less effective, especially with those who are less acculturated. To test the relevance of these factors within mentor-type relationships, this study examined the relationship between acculturation and distress disclosure, and the relationship between acculturation and the retrospective willingness to emotionally self-disclose to friends and unrelated, trusted adults in 98 participants representing several ethnic Asian backgrounds. Both values-based and behaviorally based acculturation measures were used. Values-based, but not behaviorally based acculturation, predicted distress disclosure (i.e., less acculturated individuals were less likely to disclose distress). Using an imagery protocol, participants were then asked to think back to adolescence and indicate their willingness to self-disclose emotions to friends and unrelated, trusted adults. Participants were more willing to self-disclose emotions to friends compared to unrelated, trusted adults, regardless of values acculturation level. However, a significant interaction occurred in an unanticipated direction using behaviorally based acculturation. Less behaviorally acculturated individuals were more willing to disclose emotions to unrelated, trusted adults compared to more behaviorally acculturated individuals. Discussion regarding the results revolved around the utility of a behavioral measure of acculturation, values and behaviors in acculturation, the role of older persons in Asian culture, and the possible role of community in the acculturation process. (PsycINFO Database Record (c) 2010 APA, all rights reserved)