Search results for " evidence"
showing 10 items of 632 documents
Accounting Education for Accounting Educator – Evidence from Italy: The Case of SISSIS/TFA (2002-2013)
2013
This paper aims to highlight the education-training during the early twenty-first century, for future teachers of Economia aziendale (“Economic concern”), in Palermo (Sicily, Italy), in a special training school. In Italy, the business disciplines, unitarily, are studied generally under the name of Economia aziendale, within which, however, the part of Accounting (Ragioneria in Italian) has always played dominant role. Compared to the usual studies in Accounting Education, this research presents some peculiarities worthy of note. The perspective used is the critical thinking in education.
Limiting Auditor Liability? - Experimental Evidence on Risk and Ambiguity Attitudes under Real Losses
2009
This paper is motivated by the current debate on limiting auditor liability. In a laboratory experiment, the effect of limited versus unlimited liability on behavior under risk and ambiguity is investigated for risks involving small probabilities. The amount of liability is manipulated in such a way that subjects can pay with their show-up fee under limited liability, but they can suffer out-of-pocket losses under unlimited liability. Findings are that both risk aversion and ambiguity aversion are higher under unlimited liability than under limited liability, and these two constructs are correlated under unlimited liability. These findings provide new empirical evidence for the intuition th…
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…
Early management of COPD: Where are we now and where do we go from here? a delphi consensus project
2019
Fabiano Di Marco,1 Piero Balbo,2 Francesco de Blasio,3 Vittorio Cardaci,4 Nunzio Crimi,5 Giuseppe Girbino,6 Girolamo Pelaia,7 Pietro Pirina,8 Pietro Roversi,9 Pierachille Santus,10,11 Nicola Scichilone,12 Alessandro Vatrella,13 Patrizio Pasqualetti,14 Mauro Carone15 1Department of Health Sciences, University of Milan, Respiratory Unit, Papa Giovanni XXIII Hospital, Bergamo, Italy; 2SC Malattie dell’Apparato Respiratorio, AOU Maggiore della Carità, Novara, Italy; 3Respiratory Medicine and Pulmonary Rehabilitation Section, Clinic Center S.p.A. Private Hospital, Department of Medicine and Health Sciences “V Tiberio”, University of Molise, Campobasso, It…
Does recovery buffer against emotional labor in terms of motivational outcomes at work? Analyzing age differences among Finnish health care professio…
2017
• Emotional labor is a common job stressor among health care professionals and therefore more research evidence is needed concerning its buffers.
Theoretical adequacy, methodological quality and efficacy of online interventions targeting resilience: a systematic review and meta-analysis
2021
Abstract Background There is a growing interest in the promotion of mental health, and concepts as resilience are re-emerging and taking relevance. In addition, Information and Communication Technologies can provide potential benefits in the field of mental health, and the treatment of mental disorders in particular. This study aims to synthesize the evidence of internet-based resilience interventions, analyzing the theoretical adequacy, methodological quality and efficacy. Methods A systematic search was performed. The eligibility criteria stated for this article were: randomized controlled trials targeted at adults or adolescents and including any psychological intervention focussing on r…
[Herpes Zoster and its prevention in Italy. Scientific consensus statement].
2014
In this paper, an Italian group of experts presents a revision of the available data about epidemiology and prevention of Herpes Zoster (HZ). HZ is an acute viral diseases caused by the reactivation of Varicella Zoster Virus (VZV). HZ is characterized by neurological and dermatological symptoms with a dermatomeric localization. The reactivation of the virus from the latent status in the sensitive ganglia increases with age and failing cell mediated immunity. In Europe, more than 95% of adults presents antibodies against VZV. Incidence of HZ is similar all over the world, related to the age of the population: from 2-3/1000 persons/year in the age group 20 to 50 years to 5/1000 in the 60 year…
Three-Factor Structure of Adult Attachment in the Workplace: Comparison of British, French, and Italian Samples
2014
The goal was to compare three-factor and two-factor solutions and construct validity of the Adult Attachment in the Workplace (AAW) questionnaire. Participants were 660 volunteers from three countries (France, Italy, and Great Britain). The two-factor model of Neustadt, Chamorro-Premuzic, & Furnham (2006) and the three-factor theoretical model of Collins and Read (1990) were compared. Construct validity was assessed by calculating correlations among the two- and three-factor AAW, the Workplace Attachment Scale, and the Organizational Commitment Scale. The three-factor structure differentiated between the three attachment styles, i.e., secure, preoccupied, and avoidant. There were modera…
The role of meaning in gastric cancer patients: relationships among meaning structures, coping, and psychological well-being
2019
Background and Objectives: Research demonstrates that the experience of cancer invariably violates patients' meaning structures, prompting them to use coping strategies to alleviate stress and enhance well-being. The current study aimed to examine the mediating effects of coping strategies in the relationship between global and situational meaning and psychological well-being in gastric cancer patients. Design and Method: One hundred eighty-seven patients (96 women and 91 men) with gastric cancer completed questionnaires measuring meaning in life, changes of beliefs and goals, coping, and psychological well-being. Participants were between 27 and 82 years of age. They were diagnosed with ga…
Wertheim’s hypothesis on ‘highway hypnosis’: empirical evidence from a study on motorway and conventional road driving
2003
This paper aims to study the phenomenon known as 'highway hypnosis' or 'driving without attention mode', which has been defined as a state showing sleepiness signs and attention slip resulting from driving a motor vehicle for a long period in a highly predictable environment with low event occurrence, this being the case with motorways and very familiar roads [Highway hypnosis: a theoretical analysis. In: Gale, A.G., Brown, I.D., Haslegrave, C.M., Moorhead, I., Taylor, S. (Eds.), Vision in Vehicles-III. Elsevier, North-Holland, pp. 467-472]. According to Wertheim's hypothesis on 'highway hypnosis', long-term driving on motorways and conventional roads, e.g. main roads, secondary roads--impl…