Search results for "CCO"
showing 10 items of 4678 documents
Leadership and spirituality in business and public administration: a cross-cultural empirical study comparing the USA and France
2013
National audience; In this discussion we build on previous work on the role of ethics in shaping the behaviour of leaders in business and public administration to investigate the relationship between leadership spirituality, the environment springing from such leadership, and the resulting followers’ attributions of leader effectiveness in the USA and France. Survey data collected from the USA and France were used to test a composite construct of spiritual leadership including (a) accountability, (b) rationality, and (c) honesty. The results of hypothesis tested suggest followers’ attributions of leaders’ positive outcomes increase in proportion with increases in leader’s spirituality. Thes…
Graphemic complexity and multiple print-to-sound associations in visual word recognition
2005
Max Planck Institute for Psycholinguistics, Nijmegen, The Netherlands It has recently been reported that words containing a multiletter grapheme are processed slower than are words composed of single-letter graphemes (Rastle & Coltheart, 1998; Rey, Jacobs, Schmidt-Weigand, & Ziegler, 1998). In the present study, using a perceptual identification task, we found in Experiment 1 that this graphemic complexity effect can be observed while controlling for multiple print-to-sound associations, indexed by regularity or consistency. In Experiment 2, we obtained cumulative effects of graphemic complexity and regularity. These effects were replicated in Experiment 3 in a naming task. Overall, these r…
Strategy implementation as fantasising – becoming the leading bank
2015
In this empirical case study we explore the fantasy nature of strategy work and propose fantasising as a framework contributing to the nascent literature dealing with the previously overlooked fantasy nature of strategy. More specifically, our interest is on examining how the meaning of official strategy gets constructed as it is being implemented, as well as and how and why the perceptions may evolve during implementation. Our data consists of official strategy documents and interviews from Finland's largest financial services group and its largest unit. The interviews cover all organisational levels, enabling us to reveal the variations of perceptions of strategy as it is being implemente…
An institutional view on access to finance by Tanzanian women-owned enterprises
2017
We investigate the limited use of bank and microfinance loans by Tanzanian female entrepreneurs. Using survey data, we observe that female entrepreneurs mainly use informal sources to finance their businesses. We analyze how “perceptions” of gendered cognitive and normative institutions determine whether a female entrepreneur applies for a formal loan. Following results stand out: first, we find that high collateral requirements, interest rates and personal guarantee requirements make formal loans unattractive. Second, female entrepreneurs only apply when they expect to be successful. Since they “perceive” access to finance to be more problematic for women,female entrepreneurs are discourag…
Expectation Damages and Bilateral Cooperative Investments
2012
We examine the efficiency of the standard breach remedy expectation damages in a setting where the buyer invests cooperatively and the seller invests both cooperatively and selfishly. Contracts may specify a required quality level and an upper bound to the seller's coordination costs. We find that it is optimal to write an augmented Cadillac contract in which quality is stipulated such that it cannot be met with positive probability together with a very low price. Thus, the seller becomes a residual claimant and the coordination-cost threshold can be used to balance the incentives of the buyer.
The high five: Associations of the five positive factors with the big five and well-being
2017
The study of individual differences in positive characteristics has mainly focused on moral traits. The objectives of this research were to study individual differences in positive characteristics from the point of view of the layperson, including non-moral individual characteristics, and to generate a replicable model of positive factors. Three studies based on a lexical approach were conducted. The first study generated a corpus of words which resulted in a refined list of socially shared positive characteristics. The second study produced a five-factor model of positive characteristics: erudition, peace, cheerfulness, honesty, and tenacity. The third study confirmed the model with a diff…
Drifting through Basic Subprocesses of Reading: A Hierarchical Diffusion Model Analysis of Age Effects on Visual Word Recognition
2016
International audience; Reading is one of the most popular leisure activities and it is routinely performed by most individuals even in old age. Successful reading enables older people to master and actively participate in everyday life and maintain functional independence. Yet, reading comprises a multitude of subprocesses and it is undoubtedly one of the most complex accomplishments of the human brain. Not surprisingly, findings of age-related effects on word recognition and reading have been partly contradictory and are often confined to only one of four central reading subprocesses, i.e., sublexical, orthographic, phonological and lexico-semantic processing. The aim of the present study…
Importance of considering interoceptive abilities in alexithymia assessment
2019
Background Recent studies have shown that people with high alexithymia scores have decreased interoceptive abilities, which can be associated with psychological and physical disorders. Early assessments of the alexithymia trait included the evaluation of these abilities through the dimension measuring the difficulty in identifying and distinguishing between feelings and bodily sensations (the 26-item Toronto Alexithymia Scale; TAS-26). The revised version of the TAS, the TAS-20, contains a three-factor solution that does not involve a dimension assessing interoceptive abilities. However, the three items allowing the evaluation of these abilities are still present in the TAS-20. In this con…
Do key audit matters (KAMs) matter? : Auditors’ perceptions of KAMs and audit quality in Finland
2021
Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness. Design/methodology/approach Statistical analyses of an electronic survey of certified public auditors (CPAs) in Finland. Findings Regarding the perceptions of KAMs, the authors found two dominant views on auditing: quality and efficiency. In general, the respondents did not consider that KAMs improve audit quality. However, auditors focusing on efficiency…
Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting
2018
Purpose The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understanding of multiple accountability relationships, or lead to problems in reconciling competing forms of accountability, thereby appearing as blame game-type behavior. Design/methodology/approach The authors conducted a case study with 31 semi-structured interviews in a Finnish health care organization (FHC) that offers basic public health care services. The organization represents a co-operative arrangement with the main city and three smaller munic…