Search results for " organizations."
showing 10 items of 655 documents
Bioethical Aspects of Postmortem Imaging
2019
After a general overview of death in current medical-cultural context, this chapter examines the main moral aspects of postmortem imaging (PI). In the current debate the stressed ethical issues are fundamentally the following: (1) the noninvasive character of postmortem imaging that very likely makes the procedure less objectionable to relatives of the deceased; (2) the reliability of the methods that ought to be as effective as traditional autopsy, both when PI precedes and completes or substitutes traditional autopsy; and (3) the cost-benefit analysis, in individual and social terms. The chapter emphasizes the common prerequisite of these ethical aspects, that is, the corpse’s dignity and…
Gender Victim of Gender-Based Violence
2019
The chapter aims to analyse the status of a victim of gender violence. It has undergone colossal change, and uniformity has been introduced by the different measures adopted at European level, but the process has not been completed.
La morte medicalmente assistita tra regolamentazioni nazionali europee e prospettive legislative italiane
2021
The essay focuses on the different legislative rules which allow seriously ill patients to legally receive euthanasia or assisted suicide in Europe to examine the Italian legislation currently being approved on the same matter from a comparative legal perspective. The research about such an ethical theme involving several fundamental principles, like human dignity, life and solidarity, analyses the approaches of the Belgian, Dutch, Luxembourg and Spanish legal systems. The study will shed light on the essentiality of some preventive safeguards to support patients��� autonomy in consenting or refusing an end-of-life treatment, in line with the Italian Constitutional Court suggestions.
Is Board Gender Diversity a Driver of CEO Compensation?: Examining the Leadership Style of Institutional Women Directors
2017
In this investigation, we aim at examining the influence of institutional female directors on CEO compensation. Specifically, we investigate the impact of institutional female directors as a whole, differentiating by whether female directors have business ties with the firms’ boards on which they sit (pressure-sensitive female directors) or do not have business links (pressure-resistant female directors). We hypothesize that there is a nonlinear association, specifically quadratic, between institutional, pressureresistant and pressure-sensitive female directors on boards, and CEO compensation. Our findings show that CEO compensation decreases with low levels of institutional female director…
Table_S1 – Supplemental material for Psychotic experiences and psychiatric treatment utilization in Buenos Aires
2020
Supplemental material, Table_S1 for Psychotic experiences and psychiatric treatment utilization in Buenos Aires by Hans Oh, Ai Koyanagi, Jordan E DeVylder and Eduardo A Leiderman in International Journal of Social Psychiatry
Ageing on lees ( sur lies ) and the use of speciality inactive yeasts during wine fermentation
2010
Abstract: The chapter begins by describing the lees and autolysis phenomena: mechanism and released products. It then reviews the influence of ageing ‘ sur lies ’ on the organoleptic and hygienic properties and the stability of white, red and sparkling wines. The chapter includes a description of different yeast preparations mimicking the lees and their use in winemaking.
Cost of debt capital and audit in Spanish SMEs
2014
Evidence about the effect of voluntary audits on the cost of debt is mixed, and there is no research about the effects of mandatory audits and the non-compliance with the audit requirement. Using a sample of Spanish SMEs, where some companies are exempt from audit and some are mandatorily audited, we examine if audits, either mandatory or voluntary, help to reduce the cost of debt. We do not find a significant association between voluntary audits and cost of debt, whereas companies that breach the audit requirement have a higher cost of debt than the mandatorily audited ones. This suggests that differences in the cost of debt between audited and unaudited companies are associated with a “pu…
Entrepreneurship and Credit Rationing: How to Screen Successful Projects in this Current Crisis Period
2013
The current credit rationing heavily influences entrepreneurship and, more dramatically, the viability of innovation projects. In this context, mechanisms to screen successful projects are of paramount importance for both lenders and entrepreneurs. We present an experiment to test the collateral-interest mechanism of credit screening. Our results confirm that incentive-compatible pairs of collateral-interest rate can distinguish between projects of different success probability, even in moral hazard settings.
Earnings Quality in Nonprofit Versus For-Profit Organizations: Evidence From the Microfinance Industry
2013
This study uses data from the microfinance industry to analyze differences in earnings quality between for-profit and nonprofit organizations. The two sets of organizations differ with respect to both governance mechanisms and managerial incentives, and little research has been conducted to investigate how such differences affect the quality of financial reporting. Overall, we find little evidence of differences in earnings quality between our two samples in the aggregate. We do, however, observe significant differences among the types of nonprofit organizations; this finding suggests that the concept of a “nonprofit level of earnings quality” is ill defined.
CREDIT RISK MANAGEMENT IN COMMERCIAL BANKS
2016
The article proposes a model of credit risk assessment on the basis of factor analysis of retail clients / borrowers in order to ensure predictive control of the level of risk posed by potential clients in commercial banks engaged in consumer lending. The aim of the study is to determine the level of risk represented by different groups (classes) of retail clients (borrowers) in order to reduce and prevent credit risk in the future as well as to improve the management of banking risks. The main results of the study are the creation of a model of borrowers internal credit ratings and the development of the methods of improving credit risk management in commercial banks.