Search results for "IPA"
showing 10 items of 5795 documents
Risk Aversion in the Board Room. An Analytical Approach on Corporate Governance of German Stock–Listed Companies
2017
According to the agency theory, a positive relationship between company performance and good corporate governance should exist. A broader study of the author of this paper examines a sample of German stock–listed companies whereas Germany can be seen as one of the most highly regulated countries concerning corporate governance. The overall purpose of the author's study is to analyze the effect of supervisory board characteristics and procedures on firm performance. Several corporate governance variables such as number of committees, board independency, supervisory board compensation, personal risk liability, etc. are examined regarding their effects on firm performance in terms of firm grow…
Corporate governance and firm performance: A comparative analysis of auditing problems
2006
The recent financial crises have created a new debate about comparison and convergence of different systems of corporate governance. In particular, they have underlined poor efficiency of rule structures to achieve a good relationship between different stakeholder’s rights. In line with many studies of corporate governance that emphasize the manager-stakeholders relationship as explained by agency theory, in this paper, I analyse the role of auditing as an incentive device to reduce contractual or transaction costs related to asymmetric information.Considering as a benchmark the recent US Sarbanes Oxley Act of July 2002. I describe a set of auditing principles by comparing common and civil …
Multiple Blockholders and Firm Value: A Simulation Analysis
2023
In this paper, we analyse the relationship between the distribution of ownership and firm value in the presence of multiple blockholders. In recent years, the topic has attracted the attention of many scholars. Yet, the empirical evidence on the relationship between the distribution of ownership among large shareholders and firm value has been non-conclusive and contradictory. We focus on the interaction between a controlling block of shareholders and a non-controlling block that can monitor the largest controlling block. We develop and simulate a simple model combining the two effects related to the presence of additional blockholders that can monitor the largest controlling block of share…
Multivariate analysis in the identification of biological targets for designed molecular structures: The BIOTA protocol
2013
In this work the new protocol BIOlogical Target Assignation (BIOTA) for the prediction of the biological target from molecular structures is proposed. BIOTA is based on the Principal Components Analysis (PCA) application on a matrix of ligands versus molecular descriptors. The application of BIOTA could allow to hypothesize the mechanism of action of a candidate drug prior to its biological evaluation or to repurpose old drugs. The protocol can be fine-tuned by choosing opportune targets (biological or not) and molecular descriptors, and it can be useful in every fields in with it is possible to collect set of compounds with known properties. The robustness of the protocol depends from diff…
Aging in a free-energy landscape model for glassy relaxation. II. Fluctuation-dissipation relations.
2006
Several fluctuation-dissipation relations are investigated for a simple free-energy landscape model designed to describe the primary relaxation in supercooled liquids. The calculations of the response and of the correlation functions are performed for a quench from a high temperature to a low temperature. In the model, all dynamical quantities reach equilibrium after long times, but for times shorter than the re-equilibration time they do not exhibit time-translational invariance and the fluctuation-dissipation theorem is violated. Two measures for these violations are considered. One such measure is given by the slope in a plot of the integrated response versus the correlation function and…
Deficiencias epistemológicas en la enseñanza habitual de los conceptos de campo y potencial eléctrico
1997
This article intends to analyse up to what extent the scarce learning produced when introducing the basic concepts on electrostatics is due to deficiencies and inadequacies in its routine teaching. So, on the one hand, we analyse what have been the principal epistemological leaps forward in the making of electricity as a science. On the other hand, we analyse Physics books and the teachers’ opinions.
Participation in family work: social and educational challenge
2003
We present the conclusions of an exploratory, descriptive and comparative study conducted in the Basque Country with a total sample of 1651 families (children (N=1651), mothers (N= 1043) and fathers (N=873) ). This study analyses the nature of the parents' and children's participation in household work. We conclude that all the family members attach great importance to their own contribution to household work as well as to that of other family members'. However, the nature of their participation differs in the following aspects: 1) in general, mothers tend to take on most household tasks, thus, we can state that mothers do have an overload of work in comparison with other family members; 2)…
Il progetto di interni come architettura della post-production
2014
Il saggio descrive le metodologie, gli obbiettivi e le pratiche didattiche del progetto di interni, nella didattica dell'architettura dal 3° anno. Esso esplora alcune linee di ricerca che riguardano la trasformazione dello spazio costruito a partire dal suo nocciolo interno e guarda alla nozione di Nicolas Bourriaud della post- production come nuovo paradigma possibile per l'architettura e le sue trasformazioni contemporanee.
Cost Reduction in Irrigation Networks by an Efficient Use of Pressure Reducing Valves
1992
The cost effective design of hydraulic networks has been traditionally studied from the point of view of the relationship between hydraulic variables and economic parameters, with piping being the main element studied. The reason is clear: the piping is by far the most costly item of a projected network. However it is not usual to find an explicit consideration of the influence that pipe thickness has on the cost of the network because of the added difficulty that this aspect poses to formulating the problem of optimization. In irrigation networks, which are typically branched, it is advisable to place Pressure Reducing Valves (PRV’s) to fulfil three main goals: 1) to control the flow rate …
Effect of Six-Month Diet Intervention on Sleep among Overweight and Obese Men with Chronic Insomnia Symptoms : A Randomized Controlled Trial
2016
Growing evidence suggests that diet alteration affects sleep, but this has not yet been studied in adults with insomnia symptoms. We aimed to determine the effect of a six-month diet intervention on sleep among overweight and obese (Body mass index, BMI >= 25 kg/m(2)) men with chronic insomnia symptoms. Forty-nine men aged 30-65 years with chronic insomnia symptoms were randomized into diet (n = 28) or control (n = 21) groups. The diet group underwent a six-month individualized diet intervention with three face-to-face counseling sessions and online supervision 1-3 times per week; 300-500 kcal/day less energy intake and optimized nutrient composition were recommended. Controls were instruct…