Integrated reporting encourages firms to provide information on their environmental, social and governance activities. Studies on this area in developing countries concentrate on the environmental and social aspects of the phenomenon, thus neglecting the governance disclosure element. Given this, the study examined the disclosure practices of the governance element of integrated reporting among Ghanaian listed firms. The content of 410 annual reports of 33 firms was examined based on a checklist of 18 disclosure items. Moving average scores and Wilcoxon signed-rank (...) test were employed to analyse the data. The study found that governance reporting is receiving attention in Ghana, suggesting that the firms have recognised its potentials. The findings imply that the firms employed governance reporting as a strategy to influence public perception and obtain their acceptance. This study provides insights into how firms address the governance aspect of integrated reporting that is neglected in the literature. (shrink)

Mother-to-child transmission of the Human Immunodeficiency –Virus is a serious public health problem, contributing up to 90% of childhood HIV infections. In Tanzania, the prevention-of-mother-to-child-transmission feature of the HIV programme was rolled out in 2000. The components of PMTCT include counselling and HIV testing directed at antenatal clinic attendees. It is through the process of Provider Initiated Counseling and Testing that counselling is offered participant confidentiality and voluntariness are upheld and valid consent obtained. The objective of the study was to (...) explore antenatal clinic attendees’ experiences of the concept of voluntariness vis- a- vis the implementation of prior counseling and subsequent testing for HIV under the PITC as part of their antenatal care. In-depth interviews were conducted with17 antenatal clinic attendees and 6 nursing officers working at the Muhimbili National Hospital antenatal clinic. The study data were analyzed using qualitative content analysis. Antenatal clinic attendees’ accounts suggested that counselling and testing for HIV during pregnancy was voluntary, and that knowledge of their HIV status led them to access appropriate treatment for both mother and her newborn baby. They reported feeling no pressure from nursing officers, and gave verbal consent to undergo the HIV test. However, some antenatal clinic attendees reported pressure from their partners to test for HIV. Healthcare providers were thus faced with a dilemma of disclosure/ nondisclosure when dealing with discordant couples. Antenatal clinic attendees at MNH undertook the PITC for HIV voluntarily. This was enhanced by their prior knowledge of HIV, the need to prevent mother- to- child transmission of HIV, and the effectiveness of the voluntary policy implemented by nursing officers. (shrink)

This paper navigates the relationship between the growing influence of Artificial Intelligence (AI) and the foundational principles of academic integrity. It offers an in-depth analysis of how key academic stakeholders—publishers and universities—are crafting strategies and guidelines to integrate AI into the sphere of scholarly work. These efforts are not merely reactionary but are part of a broader initiative to harness AI’s potential while maintaining ethical standards. The exploration reveals a diverse array of stances, reflecting the varied applications of AI in (...) academic settings. These range from conservative approaches emphasizing the need for stringent AI regulations to more progressive strategies that seek to leverage AI’s capabilities. The paper accentuates the importance of guidelines that are adaptable, transparent, and culturally sensitive, acknowledging the global context of academic research. It also highlights the pressing need for effective implementation and enforcement of these guidelines to ensure that the integration of AI into academia does not compromise the integrity of scholarly work. The conclusion emphasizes the dynamic balance required between embracing AI’s transformative potential and upholding the timeless values of academic rigor and ethical research. This comprehensive analysis aims to provide a detailed perspective on the evolving role of AI in academia, fostering a dialog on how best to navigate this new technological frontier while preserving the sanctity of academic scholarship. (shrink)

Informed consent in medical practice is essential and a global standard that should be sought at all the times doctors interact with patients. Its intensity would vary depending on the invasiveness and risks associated with the anticipated treatment. To our knowledge there has not been any systematic review of consent practices to document best practices and identify areas that need improvement in our setting. The objective of the study was to evaluate the informed consent practices of surgeons at University teaching (...) Hospitals in a low resource setting. (shrink)

Introduction Social anxiety disorder (SAD) symptoms are maintained by cognitive biases, which are overestimations of the severity and likelihood of negative social events (cost/probability biases), and by sensitivity to rewards and punishments that are determined according to behavioral inhibition/behavioral activation systems (BIS/BAS). Cost/probability biases might activate the behavioral immune system and exacerbate the avoidance of social events. Earlier studies have proposed that low BIS or high BAS decrease SAD symptoms; BIS/BAS may even change the effects of cognitive biases on SAD (...) symptoms. Hence, the current study investigates the interaction effects of BIS/BAS and cost/probability biases on SAD symptoms. Method Seventy-six Japanese undergraduate students completed the Japanese version of the Liebowitz Social Anxiety Scale (LSAS), which comprises Fear and Avoidance subscales, the BIS/BAS Scale, and the Social Cost Probability Scale. Results A multiple regression analysis was performed to examine whether cost/probability biases, BIS/BAS, and their interactions affected SAD symptoms; following this, the main effects of cost bias and BIS were determined for LSAS-Fear (β =.64, p <.001; β =.33, p <.01) and LSAS-Avoidance (β =.49, p <.001; β =.35, p <.01). The interaction effect between cost bias and BAS was significant for LSAS-Avoidance (β = −.32, p <.05). Simple slope analysis showed that the slope of cost bias was significant for low-BAS individuals (β =.77, p <.001) but not for high-BAS individuals (β = −.21, n.s.). The interaction effect between probability bias and BAS was significant for LSAS-Avoidance (β =.40, p <.01) as well. Further, simple slope analysis revealed that the slope of probability bias was significant for low-BAS individuals (β = −.53, p <.05) but not for high-BAS individuals (β =.17, n.s.). Discussion The study found interesting results with respect to the avoidance of social events. Low-BAS individuals with high cost or low probability biases regarding social events may have a tendency to avoid social events. In contrast, if high-BAS individuals overestimate the cost of social events or underestimate the probability of social events, their anticipation of rewards might prevent them from avoiding social events. (shrink)