Search results for " Account"
showing 10 items of 1296 documents
The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context
2007
The purpose of this paper is to analyse the relationship between the likelihood that a company will receive a qualified audit report (as a measure of the quality of financial information) and the existence and characteristics of the audit committee (AC). For listed companies that voluntarily created an AC in the period following the publication in 1998 of the Spanish Code of Corporate Governance, known as the Olivencia Code, we find that ACs size, the percentage of independent members in ACs, company size, losses reported in either or both of the previous two years, receiving the same qualified audit opinion as in the previous year and ownership concentration affect the likelihood of receiv…
Linear and nonlinear interest rate exposure in Spain
2010
PurposeThis paper aims to carry out a comprehensive analysis of the influence of interest rate risk on Spanish firms at the industry level.Design/methodology/approachThe methodology employed has its origin in the two‐index linear regression model proposed by Stone. This traditional interest rate exposure model has been extended in this paper to allow for a nonlinear exposure component as well as the presence of asymmetric behaviour in the exposure pattern.FindingsInterest rate exposure is not homogeneous for all the Spanish industries. In line with other markets, highly leveraged industries (construction and real estate), regulated industries (electrical and utilities), and banking industry…
A Successful Aging Model Based on Personal Resources, Self-Care, and Life Satisfaction
2021
The most internationally studied models of successful aging defend that there are several pillars for a good aging: absence of disease, good cognitive and physical function, a high commitment and social activity, social capital, personal resources, life satisfaction, and spirituality. This study examines the relationships between personal resources, perceived social support, hope, spirituality, self-care and subjective well-being variables, as bases for a successful aging. One thousand and sixteen community-dwelling Spanish adults, aged 55-92 years, participated in the study. Information on variables assessed was collected using self-reported questionnaires. Confirmatory Factor Analyses and…
Associations Among Psychologically Controlling Parenting, Autonomy, Relatedness, and Problem Behaviors During Emerging Adulthood.
2017
ABSTRACTThe present study aimed to investigate the relations among perceived parental psychological control (PPC), autonomy and relatedness, and negative outcomes during emerging adulthood in two cultural contexts: Italy and the USA. More specifically, we explored the mechanisms through which dependency-oriented PPC (DPPC) and achievement-oriented PPC (APPC) are associated with both internalizing and externalizing difficulties, focusing on the mediating role of autonomy and relatedness. Participants were 418 European-American and 359 Italian college students. Results indicated that the expressions of PPC with regard to dependency and achievement were related to emerging adults’ negative out…
Cultural and communicational traits of oral health care: results of a Finnish case study.
2006
This paper aims to describe the cultural and communicational traits of Finnish oral health care. First, employees' views and experiences regarding their organization and their position within it are investigated and, second, relations between different individual and organizational factors are analyzed. Finally, a conceptual framework of organizational coherence is constructed.The paper shows that data collection (n = 58, 84 percent response rate) was carried out in 2002 at a Finnish dental clinic by using a semi-structured questionnaire. The data were analyzed statistically by using, among other things, non-parametric tests and a structural equation model (LISREL) and qualitatively by usin…
Resilience and Coping as Predictors of Well-Being in Adults.
2016
Well-being is one of the keys to successful and optimal development across the lifespan. Based on the idea that development involves changes in individuals' adaptive capacity to meet their needs over time, the changes that occur in the second half of life require effort to adapt to the new reality. This study used a structural model to test the effects of coping strategies and resilience on well-being in a sample of 305 mid-life adults. Several constructs were measured: coping strategies, resilience, and well-being. A final model was obtained with good fit indices; psychological well-being was positively predicted by resilience and negatively by emotional coping. Moreover, positive reapprai…
Can Word Puzzles be Tailored to Improve Different Dimensions of Verbal Fluency? A Report of an Intervention Study
2016
Verbal fluency is commonly used as a proxy measure of executive functioning, as it involves cognitive flexibility, working memory, and inhibitory control. Previous research has demonstrated that crosswords can be a useful means of improving verbal fluency, results consistent with the cognitive reserve hypothesis; the form of verbal fluency affected has, however, differed across studies. The present study sought to assess the extent to which it was possible to target phonemic (PVF) and semantic verbal fluency (SVF) separately through word puzzles designed to focus on semantic/thematic and structural clues respectively. Fifty-three university students were randomly assigned to one of three gr…
Meaningful physical changes mediate lexical-semantic integration: top-down and form-based bottom-up information sources interact in the N400
2011
Models of how the human brain reconstructs an intended meaning from a linguistic input often draw upon the N400 event-related potential (ERP) component as evidence. Current accounts of the N400 emphasise either the role of contextually induced lexical preactivation of a critical word (Lau, Phillips,& Poeppel, 2008) or the ease of integration into the overall discourse context including a wide variety of influencing factors (Hagoort & van Berkum, 2007). The present ERP study challenges both types of accounts by demonstrating a contextually independent and purely form-based bottom-up influence on the N400: the N400 effect for implausible sentence-endings was attenuated when the critical sente…
Personality Traits and Foreign Policy Attitudes in German Public Opinion
2007
This article examines the effects of personality traits on attitudes toward foreign policy issues among the German public. Building on previous research, it argues that personality characteristics shape an individual's motivation, goals, and values, thereby providing criteria to evaluate external stimuli and affecting foreign policy opinions. An analysis of survey data from a random sample of Germans eligible to vote confirms that the personality traits play a role in attitudes toward foreign policy issues. By and large, personality affects foreign policy opinions roughly as strongly as traditional factors such as partisanship, ideology, and social background. Among the traits studied, agr…