Search results for "ComputingMilieux_LEGALASPECTSOFCOMPUTING"

showing 10 items of 260 documents

The Role of Institutions in the Migration of Corporate Governance Practice into Emerging Economies The Case of Africa

2016

This study examines the role of institutional environment in influencing the migration of corporate governance best practice into 22 emerging African economies. Using a unique and comprehensive sample hand-collected sample of 202 IPO firms from across the continent we adopt a novel institutional logics perspective in studying the diffusion of CEO salary disclosure – a central element of corporate transparency. Our findings reveal that the adoption of CEO salary disclosure by firms is more likely in more homogenous informal institutional contexts. Complementarities arising from disclosure originating from an Anglo-American shareholder value governance framework and indigenous formal institut…

Corporate transparencyComputingMilieux_THECOMPUTINGPROFESSIONbusiness.industryCorporate governanceComputingMilieux_LEGALASPECTSOFCOMPUTINGAccountingSalaryEmerging marketsInstitutional theoryCivil codebusinessShareholder valueInitial public offeringSSRN Electronic Journal
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Testosterone and cortisol release among Spanish soccer fans watching the 2010 World Cup Final

2012

This field study investigated the release of testosterone and cortisol of a vicarious winning experience in Spanish fans watching the finals between Spain and the Netherlands in the 2010 FIFA World Cup Soccer. Spanish fans (n = 50) watched the match with friends or family in a public place or at home and also participated in a control condition. Consistent with hypotheses, results revealed that testosterone and cortisol levels were higher when watching the match than on a control day. However, neither testosterone nor cortisol levels increased after the victory of the Spanish team. Moreover, the increase in testosterone secretion was not related to participants' sex, age or soccer fandom, b…

Cortisol secretionMaleSocial PsychologyHydrocortisoneScienceSelf-conceptPsychological StressSocial AnthropologyComputingMilieux_LEGALASPECTSOFCOMPUTINGAffect (psychology)Social and Behavioral SciencesBiochemistryWhite PeopleEndocrinologySurveys and QuestionnairesHuman RelationsSoccermedicinePsychologyHumansTestosteroneSalivaBiologyHydrocortisoneBehaviorMultidisciplinaryCross-Over Studiesbusiness.industryQRTestosterone (patch)NeuroendocrinologyHormonesSelf ConceptAffectMental HealthSpainAnthropologyChallenge hypothesisMedicineFemaleFandombusinessAttention (Behavior)human activitiesmedicine.drugDemographySocial statusResearch ArticlePLOS ONE
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Joint Audit, Audit Market Structure, and Consumer Surplus

2017

We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement has the potential to change the audit market structure substantially but that the effects are sensitive to the specific policy design. For example, small audit firms gain market share in a joint audit regime but only if an equal sharing of the workload between the two joint auditors is not required. Our counterfactual analysis reveals that th…

Counterfactual thinkingJoint auditComputingMilieux_LEGALASPECTSOFCOMPUTINGAccountingAuditCorporate financeMarket structureJoint auditAccountinghealth services administration0502 economics and businessEconomicsMarket sharehealth care economics and organizationsDiscrete choice050208 financeDemand estimationbusiness.industry05 social sciencesWorkload050201 accountingEconomic surplusGeneral Business Management and AccountingConsumer surplusComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMSAudit market structureBusinessPublic financeSSRN Electronic Journal
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Pitfalls on Postmortem Imaging: The Need of Blending Conventional and Virtual Autopsy on Burnt-Charred Body

2019

Joining forensic traditional autopsy and CT-MR postmortem virtual approach may assist forensic experts in adequate reconstruction of cause, manner, and way of death, significantly to find evidence of found wound/fracture and relative interpretation. Evaluation of criminal burning is often a difficult challenge in the view of misinterpretation of wound/fracture victims and usually poor case history of this criminal offense. In this scenario, a strong collaboration between imaging and classical forensic techniques is helpful.

Criminal offensebusiness.industryInterpretation (philosophy)Postmortem ctComputingMethodologies_IMAGEPROCESSINGANDCOMPUTERVISIONMedicineComputingMilieux_LEGALASPECTSOFCOMPUTINGAutopsyMedical emergencybusinessmedicine.diseaseGeneralLiterature_MISCELLANEOUS
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Technoscientific Citizenship in Citizen Science. Assembling Crowds for Biomedical Research

2020

This chapter explores “citizen science” as a contemporary variant of participatory citizenship. It analyzes how two biomedical online citizen science projects address potential participants. What does it mean to enact citizenship in these citizen science projects according to the self-descriptions of the projects? How do their web interfaces regulate participation?

CrowdsComputingMilieux_THECOMPUTINGPROFESSIONComputerSystemsOrganization_MISCELLANEOUSmedia_common.quotation_subjectPolitical scienceCitizen scienceComputingMilieux_LEGALASPECTSOFCOMPUTINGCitizen journalismEngineering ethicsCitizenshipmedia_common
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La realización sustitutiva de la subasta judicial en el Anteproyecto de Código Procesal Civil chileno. Reflexiones a partir de su regulación en la Le…

2008

Speaking of the presentation of the civil procedural draft bill, the author intends to contribute to cover some of the imperfections and omissions related to the regulation ofattachment goods or rights, that come to substitute other traditional means of execution such as the judicative auction or even the so called judicative antichresis; in the light of doctrine, experience and the Spanish Law.

Cultural StudiesAntichresisPolitical scienceLawmedia_common.quotation_subjectDoctrineComputingMilieux_LEGALASPECTSOFCOMPUTINGEnforcementEducationmedia_commonRevista de Derecho (Coquimbo)
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Designing Deliberation Systems

2010

In a liberal democracy, the evolution of political agendas and formation of policy involves deliberation: serious consideration of political issues.  Modern day political participation is dependent on widespread deliberation supported by information and communication technologies, which also offer the potential to revitalize and transform citizen engagement in democracy.  Although the majority of web 2.0 systems enable these discourses to some extent, government institutions commission and manage specialized deliberation systems (information systems designed to support participative discourse) intended to promote citizen engagement.  The most common examples of these are political discussio…

Cultural Studiessystem designe-participationbusiness.industrymedia_common.quotation_subjectStakeholder engagementComputingMilieux_LEGALASPECTSOFCOMPUTINGdeliberation systemssystem managementPublic relationsLiberal democracyDeliberationDemocracyManagement Information SystemsPoliticsPolitical Science and International RelationseParticipationInformation systemSociologyInformation and communication technologies for developmentpolitical discussion forumsbusinessInformation Systemsmedia_common
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Une introduction à l'économie des faux diplomes

2008

International audience; This paper critiques the multifarious ways whereby academic qualifications may be falsified in the international marketplace. The objectives are fourfold : (1) defining the main terms used such as fake degrees and diploma mills ; (2) providing a brief history of fake degrees and identifying the factors that explain their recent development ; (3) developing a theoretical framework to analyze fake degrees ; and (4) exploring the costs and benefits of this activity and its net impact on a given society. Degrees serve instrumental and ceremonial purposes. It is argued that degree holders may be considered as members of a club. They confer to their holders excludable but …

DIPLOMA MILLSFAKE DEGREESSTATUS GOODComputingMilieux_LEGALASPECTSOFCOMPUTING[SHS.ECO] Humanities and Social Sciences/Economics and FinanceACCREDITATION[SHS.ECO]Humanities and Social Sciences/Economics and Finance
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Retrieving Open Source Software Licenses

2006

Open Source Software maintenance and reuse require identifying and comprehending the applied software licenses. This paper first characterizes software maintenance, and open source software (OSS) reuse which are particularly relevant in this context. The information needs of maintainers and reusers can be supported by reverse engineering tools at different information retrieval levels. The paper presents an automated license retrieval approach called ASLA. User needs, system architecture, tool features, and tool evaluation are presented. The implemented tool features support identifying source file dependencies and licenses in source files, and adding new license templates for identifying l…

Databasebusiness.industryComputer scienceSoftware developmentComputingMilieux_LEGALASPECTSOFCOMPUTINGStatic program analysisSoftware maintenanceSoftware licensecomputer.software_genreSoftware qualitySoftware constructionBackportingSoftware systembusinesscomputer
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Should all the world be taxed?

1997

Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?

Double taxationbusiness.industryEconomics Econometrics and Finance (miscellaneous)ComputingMilieux_LEGALASPECTSOFCOMPUTINGInternational tradeTax reformTax avoidanceInternational taxationComputingMilieux_GENERALTax revenueValue-added taxMarket economyAd valorem taxEconomicsBusiness Management and Accounting (miscellaneous)businessIndirect taxIntereconomics
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