Search results for "IRM"
showing 10 items of 4043 documents
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 …
CORPORATE WRONGDOING AND AUDIENCE SUPPORT: LESSONS FROM THE PARMALAT SCANDAL
2014
Audience decisions regarding whether to continue to support a corporation after it has been perceived as culpable for socially irresponsible behaviour is “coin of the realm” in selecting which firms (or which parts of a firm) will be able to survive a CSI-scandal. This paper analyses the main dimensions underlying post-CSI audience support decisions. Our empirical setting is an embedded polar case of audience support following a severe CSI scandal. Though we apply the framework developed in the nascent stream of attribution theory in CSI to comprehend the subjective processes underlying audience reactions, this study adds a number of dimensions to those already included in attribution studi…
Exploring the mediator role of self-critical rumination between emotion regulation and psychopathology: A validation study of the Self-Critical Rumin…
2021
Abstract Self-critical rumination is a negative and repetitive self-thinking process related to different disorders and negative psychological outcomes such as emotion dysregulation. The objectives of this study are twofold: (a) to examine the factor structure of the Spanish version of the Self-Critical Rumination Scale (SCRS), providing further evidence on its construct validity, and (b), to explore the mediator role of self-critical rumination between emotion dysregulation and psychopathology. A sample of 431 Spanish participants were recruited and completed online questionnaires. Confirmatory factor analysis, mediation analysis, and Pearson's correlations were conducted. A single factor …
Hydrolysis and microbial community analyses in two-stage anaerobic digestion of energy crops
2007
Aims: The roles of the diverse populations of micro-organisms responsible for biodegradation of organic matter to form methane and carbon dioxide are rudimentarily understood. To expand the knowledge on links between microbial communities and the rate limiting, hydrolytic stage of two-stage biogas production from energy crops, this study was performed. Methods and Results: The process performance. and microbial communities (as determined by fluorescence in situ hybridization) in two separate two-stage batch digestions of sugar beets and grass/clover were studied. The microbial populations developed in the hydrolytic stage of anaerobic digestion of beets and grass/clover showed very few simi…
Testing Measurement Invariance Across Spanish and English Versions of the Physical Self-Description Questionnaire : An Application of Exploratory Str…
2014
Test of measurement invariance across translated versions of questionnaires is a critical prerequisite to comparing scores on the different versions. In this study, we used exploratory structural equation modeling (ESEM) as an alternative approach to evaluate the measurement invariance of the Spanish version of the Physical Self-Description Questionnaire (PSDQ). The two versions were administered to large samples of Australian and Spanish adolescents. First, we compared the CFA and ESEM approaches and showed that ESEM fitted the data much better and resulted in substantially more differentiated factors. We then tested measurement invariance with a 13-model ESEM taxonomy. Results justified u…
Cross-Cultural Validity of the Physical Self-Description Questionnaire: Comparison of Factor Structures in Australia, Spain, and Turkey
2002
Abstract We evaluated the cross-cultural generalizability of the factor structure for the Physical Self-Description Questionnaire (PSDQ) using confirmatory factor analysis. The factor structure was reasonably invariant over large samples of responses by Australian, Spanish, and Turkish students. Consistent with a priori predictions, the factor structures based on Australian and Spanish high school students were somewhat more similar to each other than to those based on Turkish university students, but these differences were small. Psychometric, theoretical, cross-cultural, and practical considerations support the PSDQ's usefulness in a variety of research and applied settings. The study als…
A Confirmatory Factor Analysis of the “Autoconcepto Forma 5” Questionnaire in Young Adults from Spain and Chile
2011
The aim of this work is to examine the pentafactorial validity of the AF5 Self-Concept Questionnaire in Spanish and Chilean young adults. From the responses of a total of 4,383 young adults aged 17 to 22 years (1,918 Spanish, 44%, and 2,465 Chilean, 56%) it was analyzed the reliability of the instrument, the compared validity of the 5 oblique factor model proposed by the authors versus the unifactorial and the orthogonal alternative models, and was studied the invariance of one Chilean sample. The results of confirmatory factor analyses supported the authors' pentafactorial model. The multi-group factorial invariance showed that Chilean sample of the AF5 does not change neither the Spanish …
The generalizability of Older Adult Self-Report (OASR) syndromes of psychopathology across 20 societies
2020
Contains fulltext : 217516.pdf (Publisher’s version ) (Closed access) Objectives: As the world population ages, psychiatrists will increasingly need instruments for measuring constructs of psychopathology that are generalizable to diverse elders. The study tested whether syndromes of co-occurring problems derived from self-ratings of psychopathology by US elders would fit self-ratings by elders in 19 other societies. Methods/design: The Older Adult Self-Report (OASR) was completed by 12 826 adults who were 60 to 102 years old in 19 societies from North and South America, Asia, and Eastern, Northern, Southern, and Western Europe, plus the United States. Individual and multigroup confirmatory…
Psychometric evaluation of the Finnish version of the impact on participation and autonomy questionnaire in persons with multiple sclerosis
2017
Objective: The objective of this study was to evaluate the psychometric properties of the impact on participation and autonomy (IPA) questionnaire. The Finnish version of IPA (IPAFin) was translated into Finnish using the protocol for linguistic validation for patient-reported outcomes instruments. Methods: A total of 194 persons with multiple sclerosis (MS) (mean age 50 years SD 9, 72% female) with moderate to severe disability participated in this study. A confirmatory factor analysis (CFA) was used to confirm the four factor structure of the IPAFin. The work and educational opportunities domain was excluded from analysis, because it was only applicable to 51 persons. Internal consistency…
Compassion Satisfaction, Compassion Fatigue, and Burnout in Spain and Brazil: ProQOL Validation and Cross-cultural Diagnosis
2017
Abstract Context Palliative care professionals' quality of life has emerged as a growing issue of interest in health care literature, centered on concerns about professionals' compassion within a context of work characterized by pain and death. Objectives The aim of this study was threefold: 1) to study the psychometric properties of both the Spanish and the Portuguese versions of the ProQOL scale, by means of confirmatory factor analyses; 2) to offer a diagnosis of compassion satisfaction and compassion fatigue levels of Spanish and Brazilian palliative care professionals; and 3) to compare levels in ProQOL between countries. Methods Two surveys with a cross-sectional design were carried o…