Search results for "INDEPENDENCE"
showing 10 items of 292 documents
On the role of internationalization of firm-level corporate governance: The case of audit committees
2022
Research Question/IssueMotivated by the agency theory and the findings of linguistic studies, we analyze the association between the internationalization of a firm's audit committee and its corporate governance.Research Findings/InsightsBased on data from 2159 publicly traded European firms from 15 countries for the period 2000–2018, we find that firms with foreign directors on their audit committees are associated with lower financial reporting quality. The association is mitigated by stronger country-level investor protection and a higher similarity among intra-committee languages. We further find that foreign directors on the audit committee are related to stock prices being less informa…
Asymmetrical Crisis in the European Union: The Example of Greece
2020
The article presents the current economic crisis from an historical perspective, analyzing the building of the monetary integration and the common currency. The process is explained pointing out its effects on the European integration and outlining the positive and negative consequences of the introduction of a common currency in the European Union. The investigation continues with a general outlook of the current situation of the countries more affected by the current crisis, Greece, Ireland, Portugal, Spain and Italy. All of them have in common the necessity of extra funding in a context of austerity, plus some national particularities. The author proposes an expansion in the public spend…
BUILDING FOREIGN AFFAIRS CAPACITY IN THE EU: THE RECRUITMENT OF MEMBER STATE OFFICIALS TO THE EUROPEAN EXTERNAL ACTION SERVICE (EEAS)
2013
The Treaty of Lisbon introduced common action capacities in the EU's external relations administration, notably the European External Action Service (EEAS). One essential capacity is staff resources. This article analyses to what extent and under what conditions the practice of staff recruitment to the EEAS is independent of government influence, and in particular the recruitment of officials temporarily assigned from EU member states. The data draw on interviews with officials from all 27 member states as well as the EEAS which is charged with the selection of national public servants to the EEAS. Key findings suggest substantial independence of recruitment to the EEAS, and this independen…
Prudential Supervisorss Independence and Income Smoothing in European Banks
2018
We investigate the role of prudential supervisors’ independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks’ accounting practice. Our results confirm that political and industry independence of …
Madagascar's independence jubilee: a nation's holiday in times of crisis
2013
The fiftieth anniversary of Madagascar's independence in 2010 took place in the midst of political crisis. The transitory government staged large public parties to mark the Jubilee. Despite a public discussion about legitimacy and justification of this fact, the national holiday was lavishly celebrated. In Madagascar, Independence Day is also an important family event and emphasis was put on private celebrations including family feasts and reunions. As a result, it enhanced the participants' emotional attachment to their personal and local face-to-face milieu. This article asks how the golden jubilee was celebrated against a backdrop of political illegitimacy. I contrast official state-led …
LA DIVERSIDAD EN LAS IMÁGENES DE LOS MANUALES DEL PROFESOR DE EDUCACIÓN FÍSICA EN BRASIL
2021
RESUMO. A imagem é uma linguagem icônica com o poder de transmitir informações, reproduzir estereótipos e influenciar o professor. Este estudo trata dos manuais do professor de Educação Física elaborados no Brasil e aprovados no Programa Nacional do Livro e do Material Didático (BRASIL, 2017). Especificamente, analisa as imagens de pessoas neles existentes, com vistas a verificar se existem estereótipos relacionados às práticas corporais. Foi realizada a análise com 854 imagens por meio dos testes de Xis ao Quadrado de independência que revelaram estereótipos relacionados às práticas corporais. Os resultados mostram a predominância de grupos mistos de crianças, com corpos ectomorfos, de cor…
Integral Reduction with Kira 2.0 and Finite Field Methods
2021
We present the new version 2.0 of the Feynman integral reduction program Kira and describe the new features. The primary new feature is the reconstruction of the final coefficients in integration-by-parts reductions by means of finite field methods with the help of FireFly. This procedure can be parallelized on computer clusters with MPI. Furthermore, the support for user-provided systems of equations has been significantly improved. This mode provides the flexibility to integrate Kira into projects that employ specialized reduction formulas, direct reduction of amplitudes, or to problems involving linear system of equations not limited to relations among standard Feynman integrals. We show…
Bimetric truncations for quantum Einstein gravity and asymptotic safety
2010
In the average action approach to the quantization of gravity the fundamental requirement of "background independence" is met by actually introducing a background metric but leaving it completely arbitrary. The associated Wilsonian renormalization group defines a coarse graining flow on a theory space of functionals which, besides the dynamical metric, depend explicitly on the background metric. All solutions to the truncated flow equations known to date have a trivial background field dependence only, namely via the classical gauge fixing term. In this paper we analyze a number of conceptual issues related to the bimetric character of the gravitational average action and explore a first no…
Hidden charm N and Delta resonances with heavy-quark symmetry
2013
A model is developed to describe odd-parity baryon resonances generated dynamically through a unitary baryon-meson coupled-channels approach. The scheme applies to channels with light- and/or heavy-quark content. Distinct features of the model are that i) the interaction is an S-wave contact one, ii) it reduces to the SU(3) Weinberg-Tomozawa Hamiltonian when light pseudoscalar mesons are involved, thus respecting chiral symmetry, iii) spin-flavor is preserved in the light-quark sector, and iv) heavy-quark spin symmetry is fulfilled in the heavy-quark sector. In particular, baryon-meson states with different content in c or in (c) over bar do not mix. The model is a minimal one and it contai…
The Bua Group noun class system: Looking for a historical interpretation
2020
International audience; The way Bua languages express number on nouns mostly consists ofalternating suffi xes that bear witness of a former classifi cation system. However,Kulaal is the only present-day language where these markers are not frozen butactually trigger agreement with free, optional determiners that follow the noun andmay show some formal affi nity with its suffi x. For several reasons, previous attemptsat reconstructing a historical noun morphology common to all Bua languagesconsidered the sole suffi xes and neglected the determiners present in Kulaal. But,as is argued in the present paper, more recent data show that, in some cases, presentdaysuffi xes may result from the asso…