Search results for "account"

Developing a prototype for short-term psychodynamic (supportive-expressive) therapy: An empirical study with the psychotherapy process Q-set.

2015

AbstractObjective: A Psychotherapy Process Q-set (PQS) prototype characteristic of short-term psychodynamic therapy (STPP) does not yet exist. Method: Experts in supportive-expressive (SE) therapy used the 100-Item PQS questionnaire to rate an ideal short-term SE therapy. Results: Agreement between raters was high (Cronbach's alpha = 0.94). The prototype for SE therapy showed a significant correlation with the psychoanalytic prototype, but with 28% of variance explained, the majority of variance of the former was not explained by the latter or vice versa. Furthermore, the SE prototype showed significant correlations with the cognitive-behavioral prototype and the prototype of interpersonal …

A minimal limit-cycle model to profile movement patterns of individuals during agility drill performance: Effects of skill level.

2015

Identification of control strategies during agility performance is significant in understanding movement behavior. This study aimed at providing a fundamental mathematical model for describing the motion of participants during an agility drill and to determine whether skill level constrained model components. Motion patterns of two groups of skilled and unskilled participants (n = 8 in each) during performance of a forward/backward agility drill modeled as limit-cycles. Participant movements were recorded by motion capture of a reflective marker attached to the sacrum of each individual. Graphical and regression analyses of movement kinematics in Hooke’s plane, phase plane and velocity prof…

Personality Traits and Foreign Policy Attitudes in German Public Opinion

2007

This article examines the effects of personality traits on attitudes toward foreign policy issues among the German public. Building on previous research, it argues that personality characteristics shape an individual's motivation, goals, and values, thereby providing criteria to evaluate external stimuli and affecting foreign policy opinions. An analysis of survey data from a random sample of Germans eligible to vote confirms that the personality traits play a role in attitudes toward foreign policy issues. By and large, personality affects foreign policy opinions roughly as strongly as traditional factors such as partisanship, ideology, and social background. Among the traits studied, agr…

Effiziente Kapitalallokation in der Banksteuerung

2007

Das Risiko-Rendite-Paradoxon: Keine statistische Illusion, sondern ein empirischer Befund!

1999

Determinants of elite-level air rifle shooting performance

2015

This study focused on identifying the most important factors determining performance in elite-level air rifle shooting technique. Forty international- and national-level shooters completed a simulated air rifle shooting competition series. From a total of 13 795 shots in 319 tests, shooting score and 17 aiming point trajectory variables were measured with an optoelectronic device and six postural balance variables were measured with force platform. Principal component analysis revealed six components in the air rifle shooting technique: aiming time, stability of hold, measurement time, cleanness of triggering, aiming accuracy, and timing of triggering. Multiple regression analysis identifie…

Amministrazione di risultati e certezza del diritto: una lettura contemporanea

2022

The contribution deals with the analysis and historical vision of the dysfunctions of the Administration, the evolutionary dynamics of the same public duty as an organization and administrative function, which also constitutes the frame of reference and the conceptual substrate to approach the most recent and complete theorizing, positivization of the legal formula of the Administration of results that, by now, for twenty years, has progressively established itself as a general category. In particular, the season of change that has marked the evolution of the Administration of results is deepened, starting from the unprecedented interpretative operation of definition and synchronization – i…

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3

2014

Abstract This study examines the value relevance effects of changes in goodwill accounting in a European setting. International Financial Reporting Standard (IFRS) 3 replaced accounting rules that emphasized goodwill amortization over short useful lives which kept goodwill balances low. Goodwill accounting under IFRS 3 largely relies on manager fair value estimates of acquired business units. Using Swedish data, we show that goodwill amortizations were not value-relevant prior to the adoption of IFRS 3. However, impairments reported in addition to amortization were significantly related to stock returns during that period. In contrast, under the impairment-only regime prescribed by IFRS 3, …

Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms

2019

Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters’ determinants. We employ a multi-period logit model that considers every annual decision made along the period 2010-2019. We find that the having outside networks through subsidiaries and a strong internal corporate governance system are key factors. We also confirm a contagion effect. Finally, our results suggest that goodwill is also relevant, since only Japanese accounting standards require annual amortization.

Counter-Clock World: How Planning Backwards Helps in Moving Forward in Collapsing Environments

2021

Research on corporate decline and turnarounds as well as the strategic use of history have so far remained two separate research fields. We integrate these two fields with a thought experiment, proposing ways in which strategists can work with, and through time in managing and turning around declines. Our thought experiment involves two very different types of analogies: a textual one from Philip K. Dick’s science fiction novels, on the one hand, and a visual one from Einsteinian relativity science, on the other hand. Inspired and informed by these different conceptualizations of the past and time, we develop four forms of backward strategizing to successfully manage a struggling corporatio…