Climate change is humanity’s greatest challenge for the XXIst century. Its effects will be felt for generations to come. In light of the enormity of the challenge, bank regulators are moving, yet reforms are neither homogeneous nor comprehensive. The EU is clearly more committed to the effort than any other player, and even within the EU, attitudes are cautious towards Pillar 1 (prudential requirements) and macroprudential measures, and bolder towards Pillar 3 (market discipline through disclosures) and Pillar 2 (supervisory review), though more uneven on the latter. This does not follow a scientific logic (due to the high uncertainty of climate risk) but a policy logic, since legislators and regulators tend to follow a path of minimum resistance, and undertake first the reforms that require them a lower epistemic burden.

During the Trump presidency in the United States of America, the social media network Twitter (now known as X) became a new, unofficial media channel through which the former president issued many political statements and informed the public about planned activities and new decisions. At the same time, however, he also continued to use this venue for more personal information, most frequently somehow connected to his office, for example on the size of his ‘nuclear button’ in comparison to that assumed to be the North Korean leader’s one after a news report. This type of communication was until then unknown as a general communication strategy at least for most public officials. Press conferences and bulletins were the typical means of informing the public and professionally interested parties about the standpoints of the government, its actions and its plans. Also, government information was typically delivered in a rather neutral and down-to-earth tone and was carefully drafted and revised, rather than being spur-of-the-moment ideas frequently dismissing other ideas using direct, sometimes offensive language. It is obvious that the statements of the president of a leading nation and the largest democracy in the world will attract attention. However, the Twitter postings under the Trump presidency attracted more attention than the usual; Trump’s tweets reached millions of followers and generated countless clicks. The criminal proceedings and the impeachment process following the storming of the Capitol in January 2021 were based on the realization and consequently the recognition of the impact of those communicative acts on Trump’s followers.

We review work on disclosure to others about one’s chronic illness condition and challenges in the management of illnesses, focusing on the period of adolescence and emerging adulthood. Adolescents and young adults with a chronic illness who self-disclose to others (beyond parents) that they have a chronic illness are often quite strategic as to how much to disclose and to whom. We then review work on routine disclosures about challenges in the management of chronic illnesses that often occur between parents and adolescents and young adults and romantic partners that can elicit support. We focus our treatment on the illness context of type 1 diabetes, as there is little research on routine disclosure with other illness conditions. We conclude by linking this work to broader models of disclosures for health decisions, recommend that interventions that ease the burden of disclosure may be beneficial, and suggest directions for future research.

Parents commonly induce feelings of guilt and shame in adolescents as part of the socialization process. Preliminary evidence indicates that parental guilt induction and shaming are associated with less routine disclosure and greater secrecy among adolescents. However, little research has explored these associations, and it has focused entirely on psychologically controlling forms of guilt induction. The present chapter highlights distinctions between parental guilt induction and shaming, including their overlap with related constructs such as parental psychological control and inductive discipline. We then outline empirical and conceptual links between parental guilt induction or shaming and adolescent information management, focusing on how these associations likely depend on the extent to which the parenting practice feels psychologically controlling to youth. As part of this discussion, we highlight individual, cultural, relational, and situational factors that may impact these perceptions and associations. We end with suggestions for future research in this area.

US Latinx adolescents strongly endorse familism, a salient cultural value characterized by close family relationships, interdependence between family members, and the prioritization of family over self. Cultural values, like familism, can serve as cultural scripts that inform behaviors, such as Latinx adolescents’ routine and self-disclosure. In this chapter, we examine routine and self-disclosure and/or domains of disclosure to parents among US Latinx youth while attending to parent and youth gender. Further, we explore associations between familism values and Latinx adolescents’ routine and self-disclosure and/or domains of disclosure to parents and siblings. Based on this literature review, we identify limitations of the current literature. We also recommend future research directions, for example, examining how associations differ based on involvement in US mainstream culture, exploring Latinx youth’s disclosure to extended family members, and investigating Latinx cultural values beyond familism.

In adolescence, an important challenge for parents is to keep track of their adolescents’ behaviors and to create conditions in which adolescents disclose relevant information about themselves. According to Self-Determination Theory (SDT), dynamics of autonomy play a central role in both the effectiveness of parental monitoring and adolescents’ willingness to disclose toward parents. This chapter provides a review of SDT-based studies on parental monitoring and adolescent disclosure. This research begins to show that, whereas autonomy-supportive communication increases the potential benefits associated with parental monitoring, controlling communication of monitoring is rather counterproductive. Further, adolescents disclose more often toward parents and do so more willingly when parents are perceived as autonomy supportive (rather than controlling). In conversations about unfamiliar topics, adolescents additionally benefit from parental support for competence (i.e. guidance). Studies also highlight adolescents’ agency in the dynamics of monitoring and disclosure. Implications for practice and directions for future research are discussed.

This chapter highlights the transactional nature of associations between parent behaviors and adolescent information management with a focus on the role of interpersonal emotion dynamics. We argue that timing is an important, yet understudied, aspect of this transactional process. We further focus on how parental empathy is a key way in which parents might encourage adolescent disclosure. We conclude with some directions for future research, including greater attention to cultural values in parenting and information management, and highlight some implications of research in this area.

Adolescents’ ability to access health care depends on sharing accurate information about concerns, needs, and conditions. Parents and other adults serve as both resources and gatekeepers in adolescents’ ability to access and manage care. Understanding information sharing between adolescents and parents, adolescents and providers, and parents and providers is thus critical. This chapter distinguishes between adolescents’ routine and self-disclosure of information. The former refers to sharing information required for the partner to perform their role. The latter refers to voluntarily sharing more information than required. Because the roles of parent and provider are distinct relative to the adolescent, disclosure decisions can conflict. These differences are discussed in the context of communication privacy management theory and the literature on legitimacy of authority. A framework for understanding information sharing processes is developed that considers stage of care, type of care, stigma/privacy associated with the condition, and the age of the adolescent.

This chapter reviews research on disclosure and secrecy in Turkish adolescents’ relationships with their parents in comparison with research from other cultures. Research on the topics, targets, and justifications of, and demographic differences in adolescent disclosure to and secrecy from their parents show that adolescents across cultures are more similar than different in managing their privacy with their parents. With development, adolescents construct their private and communal self, through selecting the topics to disclose, to whom to disclose, and the extent of disclosure. Disclosure and secrecy are similarly associated with parenting behaviors and well-being across cultures. Variations, however, stem from socioeconomic differences of families. Future research may consider going beyond broad categorizations of cultures (e.g. individualism and collectivism) and focus on the extent of convergence between the worldviews of adolescents and parents, which is likely to determine the scope and the frequency of sharing information with parents.

Adolescent disclosure and information management with parents have been significantly examined within the last two decades for good reason, as it allows researchers to understand how adolescents are balancing both autonomy and relatedness within this important relationship and developmental period. However, parents are not the only close relationship partners that adolescents must learn to navigate this balance with; siblings and friends are also important confidants throughout adolescence and disclosure to these more egalitarian relationships is both similar to and different from disclosure to parents. In this chapter, we compare and contrast the frequency and content of adolescent disclosure to parents, siblings, and friends, as well as the ways in which disclosure affects each of these relationships and adolescent well-being. Finally, we examine the limitations of the current information management literature across these relationships and offer future directions toward integrating these literatures.

This chapter outlines the advantages and limitations of both third-party and first-party reporting requirements. We begin by evaluating the Biden Administration’s 2021 bank information reporting proposal as an example of a third-party information reporting reform. Then, we provide a model for introducing first-party information reporting from high-end taxpayers regarding their finances through an annual wealth reporting form, which we call the Annual Net Asset Statement. Next, we introduce a hybrid system that incorporates both first- and third-party information reporting and explain how this system would have offered an alternative approach to the Biden Administration’s proposal for reporting inflows and outflows from financial accounts. Finally, we describe how this framework can help improve the tailoring of penalties for noncompliance in two areas: with information-reporting obligations, and in the use of audit resources. We explain how a means-adjusted approach can improve the operation of these information-reporting rules and complement the activity-based focus in current law.

This chapter considers how the statute of limitations can enable high-end tax noncompliance and prevent the IRS from challenging tax positions of high-end taxpayers. The chapter begins by describing the statute of limitations on tax assessment and the rationale underlying its design, which is followed by an explanation of how it encourages and facilitates abusive tax avoidance by high-end taxpayers. Following this discussion, we present a proposal for incorporating means adjustments into the statute of limitations in order to level the playing field between high-end taxpayers and the IRS.

Tax-information reporting is an essential element of the tax compliance system. Despite the power of tax-information reporting to maximize the IRS’s ability to collect taxes owed, these rules also contain significant gaps. High-end taxpayers can often earn their income through transactions that do not require a third party to file tax-information reports with the IRS. This chapter demonstrates how the activity-based approach to information reporting often allows high-end taxpayers to engage in noncompliance with the tax law, while other taxpayers face significant automatic IRS scrutiny. It also shows that the government’s approach to tax-information reporting applies almost exclusively to specific activities, ranging from methods of earning income to designated transactions. This approach is consistent with the government’s design of other tax compliance rules that apply to certain types of activities, such as the use of tax shelters, offshore bank accounts, and transactions lacking economic substance to avoid tax liability.

I went back to work in the hospital in Edinburgh, as my previous employers could not give me part-time work. Experience as a psychiatric trainee in this hospital was hard. Passed MRCPsych Part 2.

An inquest is an inquisitorial process, and this has an impact on the roles of the advocates and the jury, if there is one. This chapter explains their roles, and also when a professional may require separate legal representation, with some further tips on giving evidence from the perspective of an advocate.

The purpose of a pre-inquest review hearing is explored in this chapter.

Shareholder engagement is pivotal in corporate governance, evolving beyond formal resolutions to impact business decisions. This chapter unveils the typically undisclosed dynamics of board-shareholder engagement through a survey of 171 SEC-registered corporations, targeting corporate secretaries, general counsel, and investor relations officers. The survey was complemented by a review of the disclosure on shareholder voting and engagement included in proxy statements filed by Russell 3000 companies during the 2018–2022 meeting seasons. Larger and mid-sized companies more frequently engage than smaller organizations. Engagement, often with major asset managers, can take a confrontational turn, particularly with hedge funds at smaller firms. Topics include executive incentive plans, ESG metrics, GHG emission reduction, workforce diversity, pay equity, and political spending. The study reveals that engagement significantly influences corporate practices, leading to changes, withdrawal of proposals, alterations in proxy votes, and the inclusion of engaged shareholder-nominated directors in management slates.

Despite the benefits of the convergence of AI in ecommerce, it is necessary to address some concerns. The presence of AI-powered platforms raises significant challenges to consumer autonomy. This chapter discusses the overlap and interplay among three main legal regimes – EU AI Act Proposal, Digital Services Act (DSA), and EU Consumer Law.These laws will need to be amended with new articles to adequately address AI-specific concerns