Disaster Response Plan Research Paper Example | Topics and Well Written Essays - 1750 words

Disaster Response Plan - Research Paper Example The generic term used for risk management techniques is the disaster control plan or DCP. Out of these early attempts to help lessen the adverse effects of a disaster led to forming of the so-called incident command system (ICS). This system was originally used by cities as a fire-management tool because it was found to be effective. This effectiveness was based on a proven organizational structure that used descriptive terminology that is both comprehensive and powerful but still easy to understand by most people (Woodworth, 2010, p. 1). However, the ICS was expanded and integrated into the national incident management system (NIMS). Although more comprehensive, the NIMS is still largely centered on operationalizing of ICS at the time a disaster strikes. The big purpose is to avoid chaos and confusion that can lead to more serious consequences during and after a disaster. Another key part of the NIMS is the emergency operations center (EOC) that takes care of details such as putting a logistics center, emergency medical services team (EMS) or the triage area (Hogan & Burstein, 2007, p. 147). The EOC will be tasked with activating the emergency operations plan (EOP). With today’s terrorist threats hanging over the horizon, the idea of the NIMS is to give local emergency personnel the training and knowledge to treat emerging or potential disasters an all-hazards context. The idea is to treat each disaster as a worst-case scenario so that local responding emergency personnel are not caught flat-footed when arriving at the scene. Taken in another perspective, it is better to be fully prepared for the worst than arrive unprepared for the sheer scale or magnitude of a disaster if one underestimates the scope of the disaster. Even a minor disaster at first glance should be treated as a potential major disaster if mishandled as things can easily escalate and maybe even get out of hand. The lead agency

Actue MI (RE Write) Essay Example | Topics and Well Written Essays - 4500 words

Actue MI (RE Write) - Essay Example Through this experience, I am able to indicate the various problems that were experienced by my patient as a result of their illness, specifically as they relate to the three primary issues of blood glucose level, anxiety and pain, which has been exacerbated by the patient’s new physiology. It has been widely recognised that holistic care is of increased interest within the nursing profession as understanding is gained regarding the complex cyclic relationship between a person’s physical health and psychological health (Messer & Meldrum, 1995). While the interest is increasing, this is not a new discovery as the World Health Organization, as early as 1946 (cited by Roper, Logan and Tierney, 1998), defined health as a â€Å"state of complete mental and social well-being† rather than the generally accepted definition of the absence of illness or infirmity. Clearly, there is a real need for recognition and support for more than the patient’s physical well-being within the nursing profession. A holistic approach to nursing would include caring for the obvious physical needs of the patient, but also providing assistance and caring for their spiritual, emotional, social and cultural needs as well. In discussing the care of my selected patient, it will be demonstrated how these holistic considerations were a part of the overall care provided, especially within the context of the registered nurse’s role. For the purposes of this study, I will refer to my selected patient as Mrs. Harris (patient profile, appendix 1). This is in direct accordance with the confidentiality codes listed in the Nursing and Midwifery Council (NMC, 2004) Code of Professional Conduct. In addition, I will not refer directly to any client, colleague or Trust with which I was engaged while making this study. Mrs. Harris, 75, was brought by ambulance to the Accident and Emergency department accompanied by her husband and two grown daughters

Gangs in Rio Essay Example for Free

Gangs in Rio Essay Gangs have always been a challenge to a states government. In Rio de Janeiro slums have always been dangerous because of the amount of the amount of gang members going around with guns, knives and many other weapons. There are many ways to understand these gangs; many believe that they do it for respect while others believe they do it because they have no other choice. In the movie â€Å"City of God† we can see the lives of many gang members that live in the slums. With many different sociologist perspectives we can comprehend various aspects of these gangs. Symbolic interactionist, Conflict theorist and Feminism theory are all different sociological perspective that will be discussed in this essay. First of all, Rio de Janeiro is known for their dangerous slums. Many would automatically think violence when It comes around that neighbourhood. To begin with, Symbolic interactionist focus on the subjective aspect of the social life, they base their perspective on the image they have of humans rather than the image they have on the society. One of the key aspects of the perspective is; we are influenced by culture and social processes, such as social norms. In the movie â€Å"City of God†, we can see that many people join the gangs because it has almost become part of their culture to be gang members. Symbolic interactionist would be interested in the way the gang grows very quickly. We can see in â€Å"City of god† or even in â€Å"News from personal war† that kids join the slums army at a really young age because of the amount of people that are part of it. Taking example on the Runts in the â€Å"City of God† movie, we can see that these young kids are mostly influenced by the older dealers fame and money. I believe that symbolic interactionist would be interested in how the kids from the movie â€Å"News from the personal war† don’t see anything wrong in their violent acts. They believe that they are doing nothing but positive for their society. By bringing back medicine, food and clothes to the population they picture themselves as Hero’s and has great citizens. The society encourages them to continue with these violent and dangerous acts by praising them because of the things they give back to their people. This is a major fact of the gangs growth in these low class countries. In this perspective there is also an important aspect that says; we act towards other based on the meaning that those other people have for us. For example, if we look at Knockout Ned’s murderer, he was just an innocent boy that was trying to get revenge for his father’s killer. Not knowing the consequences that this would have on his life he joined a gang to give honour to his father. Symbolic interactionists believe that our social structure is based by our social interactions with others. In other words, symbolic interactions would believe that hood boys had reason and justifications to why they were part of a gang. The crew tremendous growth is because of the social structure that they have in Rio de Janeiro. Secondly, conflict theories would portray the situation in Rio de Janeiro completely differently. Conflict theorists believe that societies are composed of groups in power, status and influence. For example, in the film Lil Ze and his crew would be considered as the group in power, status and has influence on kid. In the movie, Lil Ze makes a rule of no hold ups or anything in the slums by runts. This proves that Lil Ze has complete control on the community because he sets any rule that he desires, we can basically call him a president. Conflict theorist would also argue that the powerless are more prone to break the rules. We can take example on the Runts once again; they robe stores knowing that it is against the societies rules. In the film, Lil Ze seems to blame victims when he would commit violent crimes. He was convinced that people that break rules should pay for their actions. He found happiness in killing people for no absolute reason. Most times, the neighbourhoods and societies are the subjects of study, the battle between rich and poor. Poor people seem to not be able to escape the streets of the city of God, the opportunities to get out of the slums are really slums. In the beginning of the movie you see homeless people walking on the streets and the narrator mentions that these people have nowhere to but to stay on the streets. It is really hard for the poor to avoid doing crimes because of their low level of education, money and opportunity. At last, Feminist theory is known to discuss the importance of gender inequality. For the movie, I believe that the women are experience all the stereotypes we can imagine. In the movie we can see that women are completely used as object and are not respected. In the scene where Lil Ze rapes Knockout Ned’s girlfriend we can see that it is just because to show how he can get whatever he wants, whenever he wants from any women. He uses the girl as an object as if she wasn’t worth anything. This could be considered as gendercide in other words, he raped her as a war crime. The feminist theory also argues the fact that women are completely ignored in societies. Looking at the â€Å"City of God† film, the scene where the two women are talking about their sex experience and one of them mentions how her husband would beat her for asking such things. This shows how women do not have their word to say about anything in the movies. That same women get beat and barried alive because of her unfaithfulness towards her husband but yet, police are more preoccupied into catching Shaggy. This shows us how important the women’s death is to people. Women are mistreated and ignored from society because they are considered to be housewives by stereotype. To conclude, there are different ways of looking at the movie â€Å"City of God†, Symbolic interactionist can look at it has the subjective aspect of the social life, the look at people’s image instead of people image on society. However, Conflict theorist are interested in the people who basically run the streets, the people in power with status and influence. Finally, Feminism theorist are mostly interested in the gender inequality that we can see in societies. All these theories help us have different opinions of people who live in slums like the movie â€Å"City of God† and may bring to and understanding the people who actually live in them

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Description of Research "Multidisciplinary investigations using state-selected atoms" We are a (largely) experimental atomic physics research group. We apply atomic physics techniques to a wide range of problems, including: * precise tests of physical laws and symmetries; * the development of atomic clocks; * biomedical and materials science investigations using laser-polarized noble gas nuclear magnetic resonance (NMR); * laser spectroscopy of coherently-prepared atomic media, with applications to quantum information; * low-energy atomic collisions; and * theoretical investigations of Bose-Einstein Condensates. Abstracts for recent research results Group bibliography Some ongoing projects are described at the following links: * The 129Xe/3He dual noble gas maser * The 21Ne/3He dual noble gas maser * The cryogenic hydrogen maser * The double-bulb rubidium maser * The coherent population trapping clock * Trapping light in coherently-prepared atomic media * Probing porous media with gas diffusion NMR * Low-field MRI of the lung gas space * Gas exchange in the lung * The dynamics of shaken and flowing granular media * Studies of vortices in Bose Einstein Condensates Some past projects are described here: * Polarized xenon in rat lungs and body tissues * Xenon uptake calculations for humans * Magnetic resonance imaging (MRI) of laser-polarized liquid xenon and gas-liquid exchange Description of Research "Multidisciplinary investigations using state-selected atoms" We are a (largely) experimental atomic physics research group. We apply atomic physics techniques to a wide range of problems, including: * precise tests of physical laws and symmetries; * the development of atomic clocks; * biomedical and materials science investigations using laser-polarized noble gas nuclear magnetic resonance (NMR); * laser spectroscopy of coherently-prepared atomic media, with applications to quantum information; * low-energy atomic collisions; and * theoretical investigations of Bose-Einstein Condensates. Abstracts for recent research results Group bibliography Some ongoing projects are described at the following links: * The 129Xe/3He dual noble gas maser * The 21Ne/3He dual noble gas maser * The cryogenic hydrogen maser * The double-bulb rubidium maser * The coherent population trapping clock * Trapping light in coherently-prepared atomic media * Probing porous media with gas diffusion NMR * Low-field MRI of the lung gas space * Gas exchange in the lung * The dynamics of shaken and flowing granular media * Studies of vortices in Bose Einstein Condensates Some past projects are described here: * Polarized xenon in rat lungs and body tissues * Xenon uptake calculations for humans * Magnetic resonance imaging (MRI) of laser-polarized liquid xenon and gas-liquid exchange Description of Research "Multidisciplinary investigations using state-selected atoms" We are a (largely) experimental atomic physics research group. We apply atomic physics techniques to a wide range of problems, including:

Personality psychology Essay

The person I am choosing to describe is my best friend, Matt Wotring. We first started talking near the end of July of last year, but didn’t really become friends until we hung out at a mutual friend’s birthday party at the beginning of October. Over the course of the past year, he and I have continued to grow closer and spend as much time together as possible. He has one of those charismatic personalities that is hard to find in the present world. He is very close with all of his family – and believe me, he has a lot of family living nearby – and is probably closer with his cousins than he is with any of his friends. He is currently a senior a Calvary Christian Academy and plans on continuing his education at Frostburg State University, majoring in Computer Science. One thing that I’ve always admired about Matt is his perseverance. Even though his father died when he was only four years old, and the person he calls â€Å"Dad† now is merely a step-father, he still continues to always look on the bright side of things. Many people that go through something like that become depressed and withdrawn, or just never really recover fully. But because of Matt’s cheery disposition, you would’ve never known he’d ever gone through so much at such a young age. Even today, he has this uncanny ability to let things roll off his back and keep smiling – a character trait I’ve always thought highly of, but was never able to adapt in my own life. Matt is a fairly tall person – somewhere between 5’10† and 5’11† – so it’s always a challenge for me to give him a hug. His black hair is almost always disheveled, and he generally keeps it cut short due to the dress code policy at his school. During the summer, however, he grows it out longer and shaggy. Although he’ll sometimes have a 5’oclock shadow, he never purposely lets any facial hair grow. He has beautiful eyes that are dark brown around the pupils but become lighter as they move toward the edges of the iris, and have specks of darker brown in them. He has an amazing smile – in addition to having sparkling white teeth, he has one of those warm, inviting smiles that instantly make a person more comfortable around him. He’s pretty self-conscious about his shorter legs and large feet, in addition to his weight. He isn’t what a doctor would classify as â€Å"thin† – to be honest, he’s slight overweight – but I always say, â€Å"The bigger the person, the bigger the heart,† and Matt is no exception. Matt’s lifestyle greatly reflects the Christian upbringing he has received. Not only does he have good morals, but he has a very loving personality as well. He is one of the most caring people I’ve met – he almost always puts the needs and feelings of other people above his own needs and feelings. He won’t hesitate to loan you money, or take your shift at work, or even just to rake your lawn. He is also very generous, both with his time and his money. He always buys his friends video games (or anything else they want), and he will schedule his day around a person if he has to. He is probably one of the nicest people I’ve ever met – even if he has a problem with somebody, he can still face them with a smile, and ignore the urge to say something rude and unnecessary to them. He’s pretty hard working most of the time, and he strives to make every effort his very best – especially on the soccer field. Matt’s number one passion in life (aside from his girlfriend, I’m told) is soccer. He is the main goalie, as well as one of the team captains, of his school’s soccer team, and his passion for the sport is evident in the effort he puts into it, and the look of enjoyment on his face. He is also very intelligent, and teaches me something new almost every day. The most attractive parts of his personality, though, are his remarkable sense of humor and listening abilities. No matter how bad of a day I’ve had, he will always stop what he’s doing to listen to me vent, and then bring a smile to my face again. Matt is honestly someone who I not only look up to, but also try to model my own personality and attitudes after. .++. And, by the way.. I love him very much. 🙂

The Healthcare Debate On Healthcare - 1312 Words

The Healthcare Debate Healthcare has been a hotly debated topic in both of the last two presidential elections. As the cost of healthcare in America continues to rise, more Americans struggle to pay doctor and hospital expenses. Health insurance is suppose to provide money to pay for medical expenses, but as costs rise so do the insurance rates. Many Americans find private insurance is too expensive. As a result, many middle class Americans and low income households decide to go uninsured forcing taxpayers to cover their medical expenses along with there own. While every American politician can agree, Healthcare is a huge problem in America, the Democratic and Republican parties have very different approaches to solving the issue. Upon considering the facts of both proposals, Obamacare should be abolished in favor of the Healthcare reforms proposed by the Republican party. The cost of healthcare in America is out of control. As the medical costs continue to rise, many Americans, esp ecially those considered low income, have decided to just live uninsured. Low income families are considered individuals, who make less than $15,521 a year and families of 4 members, who make $31,721 or less in a year (Leonard). As of 2013, 10.8 million were listened as low income households in America, which is a 18.6% rise from the previous survey (Leonard). Basically, these families cannot afford to pay for private medical insurance. As a matter of fact, there are 70 million people coveredShow MoreRelatedThe Debate over Healthcare in America886 Words   |  4 PagesHealthcare sits at the center of a major debate in America today. There are a number of questions that surround this debate. Some argue that healthcare should be a right that people are entitled to, while others argue for a system where healthcare is more of a luxury. Overall, the political environment surrounding healthcare in America has been shifting and also the topic of much consternation over the last three to f our years. In order to understand this particular situation, one must approach itRead MoreThe Inexorable Healthcare Debate On America2020 Words   |  9 PagesLena Zhu Mr. Platt AP United States History 30 November 2014 A Solution to the Inexorable Healthcare Debate in America Every person has the right to receive healthcare of the highest standards. The human right to health, supported by Article 25 of the Universal Declaration of Human Rights, states that everyone has the right to the highest attainable standard of physical and mental health, which includes access to all medical services, sanitation, adequate food, decent housing, healthy working conditionsRead MoreGovernment Healthcare Debate Essay1821 Words   |  8 PagesShould the government provide health care? In most developed economies health care is one of the two largest government expenditures. However, there has been a huge debate over the decision to provide health care to who cannot afford to provide it for themselves. Even though many believe that the government should not be responsible for providing health care, there are many sick uninsured people who would disagree. People without health care should not be discriminated against for getting sick itRead MoreThe Debate over Socialized H ealthcare1894 Words   |  8 PagesThe Debate over Socialized Healthcare The topic of socialized healthcare has been a hot topic for awhile, with both sides having great arguments it’s hard to make a decision. Both sides should strive to meet in the middle, so less people will suffer the consequences of not having healthcare. No matter what side people take it is obvious that a change needs to happen. Our current health care system is a mess, and no one is benefiting from the system, expect for the greedy drug and insurances companiesRead MoreSocialized Medicine and the Current Healthcare Debate934 Words   |  4 PagesSocialized medicine and the current healthcare debate One of the most demonized terms in American political discourse is socialism. When various healthcare reform proposals are being discussed, it is common to condemn them as socialized medicine if they call for greater government intervention to enable universal coverage of all Americans. However, socialized medicine refers to a very specific system of providing healthcare and virtually no American politician has dared to propose what wouldRead MoreTransgender Inclusive Healthcare : A Hot Debate Topic Over The Last Couple Of Years Essay1968 Words   |  8 Pagesinclusive healthcare has been a hot debate topic over the last couple of years throughout the world. Transgender inclusive healthcare is healthcare that provides covering for counseling, hormone replacement therapy, and gender confirmation surgeries. There are different ways for individuals, as well as groups, to move this discussion forward and make real change happen. This piece will look at three different feminist groups a nd how they would approach making transgender inclusive healthcare availableRead MoreThe Attributes Of Public Opinion And Its Effect On Health1040 Words   |  5 Pageshow they played-out in the context of health reforms. In the recent past, healthcare matters like the introduction of Medicare were primarily discussed between branches of the governmental only. However, that did not stop people from voicing their opinion back then and it only grew influentially since. The diverse public input in polls plays a crucial role in the ultimate decision of the federal health care reform debate. That variation in public opinion can negatively impact health care reformRead MoreComparing Public Vs Private Health Care System Essay1692 Words   |  7 PagesHealthcare is one of the most controversial political priorities of our time.   It affects the young and the old; males and females; the rich and the poor; healthy and unhealthy.   It can be about something as mundane as a checkup to a matter of life or death. What makes provision of  healthcare so complex is the correlation of delivery and expenses. This expensive  commodity often depends upon a political outlook about society and the people living in the community. Each country has developed a delivery  systemRead MoreThe Affordable Care Act ( Aca )956 Words   |  4 Pageslegislation that has had massive effect on healthcare in the United States. Its systemic effects on healthcare in this country are numberous, from insurance to ambulatory care, from healthcare related taxes to healthcare resources, and beyond. That said, the following research paper attempts to summarize how this massive piece of legislation has effected healthcare in the United States, to date; with a particular eye towards the effects on the average healthcare consumer. Lastly, it concludes with reasonsRead MoreThe Ethics Of Socialized Healthcare1443 Words   |  6 Pages My group had the ethical topic of socialized healthcare. As I am on the opposing side, my beliefs are that healthcare should not be mandated by the government. It should not be the taxpayers responsibility for paying for the healthcare of those Americans that can’t afford to purchase a healthcare plan. Instead, it should be the Churches responsibility to take care of those that are sick and in need. I believe that having the government force the rich to pay in not an ethical solution. Socialized

After Effects of Enron Scandal and Sarbanes-Oxley Act on...

Standard to most businesses is the idea that it is managements only responsibility in an organization to generate profits the best possible fiscal return for stakeholders. This template argues that the fiscal responsibility of the business is paramount, and sometimes ethics and moral tend to be pushed to the backburner (Savage and McEltory, 2005). This is particularly true when one adds the necessity of ethical responsibility from business professionals. The Enron Scandal, for instance, became a global call for accounting reform and clearly reduced the publics confidence in the corporate environment. Briefly, Texas-based energy company Enron used one of the nations most prestigious accounting firms, Arthur Anderson. Enron employed over twenty-thousand people and had revenues over $100 billion. Forbes magazine called the company one of Americas Most Innovative for five years. However, a company whistle-blower told Federal regulators that much of Enrons reported data, signed off on by Anderson, was false.Essentially, Enron reported sales incorrectly, thus the balance sheet showed profits that were false, but increased the organizations stock price and value. Because of the scandal, both companies filed for bankruptcy. The case was so well publicized that the name Enron is now synonymous with scandal, corporate greed, and dishonesty in accounting (Bryce, 2002; Peregrine, 2011). As a direct result of the ENRON scandal, the United States government began to pressureShow MoreRelatedCorporate Scandals And The Implact Of The Sarbanes Oxley Act1472 Words   |  6 PagesA LOOK AT CORPORATE SCANDALS AND THE IMPLACT OF THE SARBANES-OXLEY ACT OF 2002 I. INTRODUCTION An economic boom filled with fraud, collapsed in the early 2000s with the unravelling of Enron in October 2001 followed by the implosion of WorldCom and many others big corporations. The downfall of these major companies led to a wide spread crisis of confidence in the financial markets. A crisis caused by executive greed was able to be magnified when the gatekeepers, the auditors, lawyers and analystsRead MoreThe Sarbanes Oxley Act Of 20021614 Words   |  7 PagesThe Sarbanes-Oxley Act of 2002 (SOX) was enacted to bring back public trust in markets. Building trust requires ethics within organizations. Through codes of ethics, organizations are put in line to conduct themselves in a manner that promotes public trust. Through defining a code of ethics, organizations can follow, market becomes fair for investors to have confidence in the integrity of the disclosures and financial reports given to them. The code of ethics include â€Å"the promotion of honest andRead MoreThe Sarbane s Oxley Act ( Sox )1604 Words   |  7 Pagesreporting has gained substantial attention from the public after the scandals of many high profile companies in the 21st century. Periodic cases of financial statement fraud raise concerns about the credibility of financial reports and are as a result of problem in the capital markets, a dropping of shareholder value, and, the bankruptcy of the company. Thus, to respond to the public pressure over acts of corporate offense, the Sarbanes-Oxley Act (SOX) was enacted in 2002. SOX proposed major changes toRead MoreSarbanes Oxley Act Research Paper1787 Words   |  8 Pagesï » ¿Sarbanes Oxley Act Research Project Brielle Lewis MBA 315 March 6, 2014 I. Abstract The purpose of the Sarbanes-Oxley Act is to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities law, and for other purposes. (Lander, 2004) The Act created new standards for public companies and accounting firms to abide by. After multiple business failures due to fraudulent activities and embezzlement at companies such as Enron Sarbanes andRead MoreSarbanes-Oxley Research Paper2807 Words   |  12 PagesSarbanes-Oxley Act of 2002 Research Paper Imagine over $60 billion of shareholder value, almost $2.1 billion in pension plans, and initially 5,600 jobs - disappeared (Associated Press, 2006). One would have to wonder how that is possible. These are the consequences the investors and employees of Enron Corporation endured after the Enron scandal started to unravel. This paper will focus on the infamous accounting scandal of Enron Corporation. It will also discuss how the company wasRead MoreThe Impact Of Sarbanes Oxley Act On Public Companies And The Market1336 Words   |  6 Pages The affects of the Sarbanes-Oxley Act on Public Companies and the Market Shareen Sidhu University of Maryland University College The Affects of the Sarbanes-Oxley Act on Public Companies and the Market The Sarbanes-Oxley Act of 2002 was implemented and designed to â€Å"protect the interests of the investing public† and the â€Å"mission is to set and enforce practice standards for a new class of firms registered to audit publicly held companies† (Verschoor, 2012). During the early 2000 s, the worldRead MoreEffects Of Sarbanes-Oxley Act SOX Essay1860 Words   |  8 PagesABSTRACT This paper provides an in-depth evaluation of Sarbanes-Oxley Act, which is said to be promoted to produce change in the corporate environment, in general, by stressing issues of public accountability and disclosure in the financial operations of business. It explains how this is an Act that represents the governments and the Security and Exchange Commissions concern in promoting ethical standards in terms of financial disclosure in the corporate environment. This paper addresses theRead MoreEffects of Sarbanes-Oxley Act1957 Words   |  8 PagesABSTRACT This paper provides an in-depth evaluation of Sarbanes-Oxley Act, which is said to be promoted to produce change in the corporate environment, in general, by stressing issues of public accountability and disclosure in the financial operations of business. It explains how this is an Act that represents the government s and the Security and Exchange Commission s concern in promoting ethical standards in terms of financial disclosure in the corporate environment. This paper addresses theRead More Sarbanes Oxley Act of 2004 Essay1713 Words   |  7 PagesSarbanes Oxley Act of 2004 The Sarbanes-Oxley Act of 2002 was signed into law on July 30, 2002 by President Bush. The new law came after major corporate scandals involving Enron, Arthur Anderson, WorldCom. Its goals are to protect investors by improving accuracy of and reliability of corporate disclosures and to restore investor confidence. The law is considered the most important change in securities and corporate law since the New Deal. The act is named after Senator Paul Sarbanes of MarylandRead MoreThe Quality of Financial Reporting After the Passage of Sarbanes-Oxley a2946 Words   |  12 PagesResearch Proposal The Quality of financial Reporting after the passage of Sarbanes-Oxley Act Dr. Hassan Ahmed Assistant Professor at Cameron University       Abstract The complexity of business environment necessitates a set of required disclosures in a timely fashion. The full disclosure principle under U.S. GAAP is based on a vague definition that cannot be clearly implemented. The cost of disclosures can be significantly large and can have a negative impact on companies’ future earnings