Search results for "EPO"
showing 10 items of 6062 documents
The Appearance Intrusions Questionnaire
2019
Abstract. This study aims to examine whether Body Dysmorphic Disorder (BDD) related preoccupations might consist of unwanted intrusive cognitions, and if so, their degree of universality, its dimensionality from normality to BDD psychopathology, and their associations with symptom measures. The Appearance Intrusions Questionnaire (AIQ) was designed to assess intrusive thoughts related to appearance defects (AITs). A sample of 410 undergraduate university students completed a former 54-item version of the AIQ. Principal Components Analyses (PCA) and Parallel Analysis yielded a five-factor structure and a reduction to 27 items. The 27-items AIQ was examined in a new sample of 583 non-clinica…
Prevalence os sending, receiving and forwarding sexts among youths: A three-level meta-analysis.
2020
Alttes ajuts: Conselleria d'Educació, Investigació, Cultura i Esport DOGV No. 7943, ACIF, 837 2017 By systematic review with a three-level, mixed-effects meta-analysis, this paper examines the prevalence of sexting experiences among youths aimed at analyzing conceptual and methodological moderators that might explain its heterogeneity. A search was conducted of five bibliographic databases and grey literature up until February 2020. The risk of bias in primary studies was assessed. A total of seventy-nine articles met the set inclusion criteria. Mean prevalences for sending, receiving and forwarding sexts were.14 (95% CI:.12,.17),.31 (95% CI:.26,.36) and.07 (95% CI:.05,.09), respectively, e…
An Internet-based program for depressive symptoms using human and automated support: a randomized controlled trial
2017
Adriana Mira,1 Juana Bretón-López,1,2 Azucena García-Palacios,1,2 Soledad Quero,1,2 Rosa María Baños,2,3 Cristina Botella1,2 1Department of Basic, Clinical Psychology and Psychobiology, Labpsitec, Universitat Jaume I, Castellón de la Plana, Spain; 2CIBER of Physiopathology of Obesity and Nutrition CIBERobn, CB06/03 Instituto de Salud Carlos III, Santiago de Compostela, Spain; 3Department of Personality, Evaluation and Psychological Treatment, Universidad de Valencia, Valencia, Spain Purpose: The purpose of this study was to analyze the efficacy of an Internet-based program for depressive symptoms using automated supp…
Development and Validation of the Test of Orthorexia Nervosa (TON-17)
2021
This study aims to develop and validate a new self-report questionnaire to measure orthorexia nervosa (ON). Based on a current review of the scientific literature and interviews with people at risk of orthorexia, 40 items were selected to test orthorexia nervosa (TON-40). A total sample of 767 individuals (M = 26.49, SD = 9.66, 56.98% women) participated in the study. The exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and composite construct analysis (CCA) were performed to find an appropriate model of sufficient reliability and validity and stable construction. Convergent validation was performed regarding the correlation of the TON-17 with another measure of ON (OR…
Do Large European Banks Differ in their Derivative Disclosure Practices? A Cross-country Empirical Study.
2019
Risk disclosure has strategic importance for the efficiency of financial markets and overall financial stability. It plays a pivotal role in strengthening market discipline and building trust to improve relationships with stakeholders in banking. Risk reporting has taken a growing importance in banking over the last years. The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable amount of information b…
The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain
2017
AbstractThe way Spain adapted the legislation to the Accounting Directives as well as a brief analysis of the Spanish standard setting process is followed by a description of the influence of International Financial Reporting Standards (IFRS) is the Spanish legislation and the different stakeholders’ position on IFRS. We show and explain why the local General Accepted Accounting Principles (GAAP) are clearly inspired by IFRS principles, even for Small- and Medium-Size entities, while at the same time there is no direct application of IFRS and no mention of IFRS as a complementary source of interpretation. We explain the influence of different stakeholders in the standard setting process and…
The influence of corporate governance's decision on corporate social responsibility
2018
The need for an accurate and detailed disclosure, the need to understand the mechanisms of government under which the company is managed and controlled, are the starting point of the choices of the many stakeholders that revolve around the company. A large number of players is interested in corporate governance are among these, not only the major shareholders, but also an increasing number of small investors. CSR is an extension of firms efforts to foster effective corporate governance, ensuring firms sustainability via sound business practices that promote accountability and transparency. rnThe paper aims to explore the impact that various corporate governance mechanisms have on the commit…
Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus
2017
Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national accounting regulations. We explore how global standards were transposed and function in a highly specific institutional context. Based on an examination of reporting in the banking sector, we conclude that d…
Another "French paradox": explaining why interest rates to microenterprises dit not increase with the change in French usury legislation
2015
Conventional wisdom indicates that the growth of credit may not materialize if credit rates remain capped by usury laws, as had long been the case in France. France therefore abolished usury ceilings on loans to microenterprise in an effort to increase financing for microentrepreneurs. This should have led to an increase in interest rates and increase in microcredit. However, we do not find any increase in interest rates and this is therefore a paradox. The paper provides a brief literature review and the salient features of the legislative changes in France. It follows this up with a presentation of interest rate movements. The discussion of possible explanations of the paradox includes cl…
Digging up the frequency of phrasal verbs in English for the Police: the case of up
2016
The present study focuses on the frequency of phrasal verbs with the particle up in the context of crime and police investigative work. This research emerges from the need to enlarge McCarthy and O’Dell’s (2004) scope from purely criminal behavior to police investigative actions. To do so, we relied on a corpus of 504,124 running words made up of spoken dialogues extracted from the script of the American TV series Castle shown on ABC since 2009. Based on Rudzka-Ostyn’s (2003) cognitive motivations for the particle up, we have identified five different meaning extensions for our phrasal verbs. Drawing from these findings, we have designed pedagogical activities for those L2 learners that stu…