Search results for " evidence"
showing 10 items of 632 documents
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…
On the behaviour of the (Z)-Phenylhydrazones of some 5-alkyl-3-benzoyl-1,2,4-oxadiazoles in solution and in the gas phase: kinetic and spectrometric …
2008
Abstract Rate constants, k A,R , for the rearrangement of the ( Z )-phenylhydrazones ( 1a – e ) of a series of 5-alkyl-3-benzoyl-1,2,4-oxadiazoles substituted at C(5) with linear alkyl chains of different length (from C 4 up to C 12 ) into the relevant 4-acylamino-2,5-diphenyl-1,2,3-triazoles ( 2a – e ) have been measured in dioxan/water in the base-catalyzed region (pS + 10.5–12.6). For each substrate log k A,R are linearly related to pS + . The significant decrease of the slopes of these straight lines (from 0.96 down to 0.78) upon increasing the length of the linear alkyl chain at C(5) and that of the reactivity (down to 14–26%) upon increasing the substrate concentration suggest a decr…
Evidence of the Gluten-Free and Casein-Free Diet in Autism Spectrum Disorders
2014
In autism spectrum disorders, many parents resort to alternative treatments and these are generally perceived as risk free. Among these, the most commonly used is the gluten-free, casein-free diet. The objective of this work was to conduct a systematic review of studies published from 1970 to date related to the gluten-free, casein-free diet in autism spectrum disorder patients. Few studies can be regarded as providing sound scientific evidence since they were blinded randomized controlled trials, and even these were based on small sample sizes, reducing their validity. We observed that the evidence on this topic is currently limited and weak. We recommend that it should be only used after…
Social integration in sports clubs: individual and organisational factors in a European context
2019
Sports clubs are often perceived as important mediums for social integration, but the empirical evidence to support this claim is limited. This article sets out to identify individual and organisational characteristics that are conducive to social integration of members and volunteers. Drawing on survey data from 13,000 members and volunteers in ten European countries, an exploratory factor analysis identified three dimensions of social integration. They match the overall conceptual distinction between socio-cultural and socio-affective integration and the sub-division of socio-affective integration into ‘interaction’ and ‘identification’. Multilevel regression analyses examined the relevan…
The new version of the pictorial scale of Perceived Movement Skill Competence in Spanish children: Evidence of validity and reliability. [La nueva ve…
2019
The purpose of this study was to i) examine reliability and construct validity of the pictorial scale of Perceived Movement Skill Competence (PMSC) aligned to the third version of the Test of Gross Motor Development (TGMD-3) in a sample of Spanish children; and to ii) analyse the validity of the PMSC and children’s perceived motor competence (MC) according to gender. A convenience sample of 361 children (55.7% boys) between 4 and 11 years-old participated. The pictorial scale of PMSC (19 items) was administered (a random subsample repeated the PMSC twice). Test-retest reliability using Intraclass Correlation Coefficients and construct validity using a Bayesian Structural Equation Modeling a…
Assessing the Economy for the Common Good Measurement Theory Ability to Integrate the SDGs into MSMEs
2020
Over the past decades, sustainability and corporate sustainability have gained a lot of attention. Currently, the focus of attention has shifted to the integration of the Sustainable Development Goals (SDGs) into businesses operation. The extant literature points to the proposed frameworks as not fitting micro, small, and medium-sized enterprises (MSME) reality and, also, to a lack of empirical evidence in this field. With research at the intersection of business and SDGs still being scarce, the Economy for the Common Good (ECG) model allows operationalizing the SDGs employing its novel measurement theory. The present study is aimed at completing the statistical validation process of the EC…
The Sense of Belonging to the Country: Integrative Relationships and Spatiotemporal Commitment
2020
The satisfaction of the need to belong reflects in the sense of being an integrative part of the group or social system. There is some lack of empirical evidence for the structure of this sense at the macro level. This study assessed a two-dimensional model of the sense of belonging to the country, which included relational and spatiotemporal components. Participants were 539 university students from 18 to 50 (74% females). Questions regarding involvement, perceived acceptance, sense of commonality, and feeling at home represented the relational component of the sense of belonging. Four temporal categories—the recent past, present, and the near and distant future—were included in the assess…
Crime Analysis of the Metropolitan Region of Santiago de Chile: A Spatial Panel Data Approach
2022
The aim of our work is to determine the influence that socio-economic and demographic factors have had on crimes that have taken place during the period 2010–2018 in the communes of the Metropolitan Region of Chile, as well as the existence of possible spatial or temporal effects. We address 12 kinds of crime that we have grouped into two main types: against people and against property. Our interest focuses on crimes against people, using crimes against property as an additional covariate in order to investigate the existence of the broken-windows phenomenon in this context. The model chosen for our analysis is a spatial panel model with fixed effects. The results highlight that covariates …
Management of metabolic adverse events of targeted therapies and immune checkpoint inhibitors in cancer patients: an Associazione Italiana Oncologia …
2020
The growing insights in the next-generation immunotherapy and the state-of-the-art advancement in targeted-agents significantly improved clinical outcome of cancer patients by pointing towards a unexplored Achilles' heel. Novel toxicity profiles have been uncovered, representing unmet medical needs. Thus, a panel of expert provide comprehensive pharmacological and clinical evidence, to provide a patient-tailored approach to metabolic adverse events associated with novel anti-cancer treatments. Prompted by the need of a multidisciplinary cooperation, a working group of Associazione Italiana Oncologia Medica (AIOM), Associazione Medici Diabetologi (AMD) and Societa Italiana Farmacologia (SIF)…
Performance of existing definitions and tests for the diagnosis of invasive fungal diseases other than invasive candidiasis and invasive aspergillosi…
2021
Diagnòstic; Malalties fúngiques invasores; Pneumocystis Diagnóstico; Enfermedades fúngicas invasivas; Pneumocystis Diagnosis; Invasive fungal diseases; Pneumocystis The Fungal Infections Definitions in Intensive Care Unit (ICU) patients (FUNDICU) project aims to provide standard sets of definitions for invasive fungal diseases (IFDs) in critically ill, adult patients, including invasive aspergillosis (IA), invasive candidiasis (IC), Pneumocystis jirovecii pneumonia (PJP), and other non-IA, non-IC IFDs. The first step of the project was the conduction of separated systematic reviews of the characteristics and applicability to critically ill, adult patients outside classical populations at ri…