Search results for "account"
showing 10 items of 2183 documents
The Counterfactual Reasoning and the Manipulative Account of Causality: the Origin of Causal Thinking from Free Will
2018
Joint Audit, Audit Market Structure, and Consumer Surplus
2017
We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement has the potential to change the audit market structure substantially but that the effects are sensitive to the specific policy design. For example, small audit firms gain market share in a joint audit regime but only if an equal sharing of the workload between the two joint auditors is not required. Our counterfactual analysis reveals that th…
Agricultural crop exposure and risk of childhood cancer: new findings from a case–control study in Spain
2016
Background Childhood cancer is the main cause of disease-related death in children in Spain. Although little is known about the etiology, environmental factors are potential explanations for a fraction of the cases. Previous studies have shown pesticides to be associated with childhood cancer. The difficulty of collecting personal environmental exposure data is an important limitation; this lack of information about pesticides motivates the development of new methods to subrogate this exposure. We developed a crop exposure index based on geographic information to study the relationship between exposure to different types of crops and risk of childhood tumors. Methods We conducted a populati…
The carbon count of 2000 years of rice cultivation.
2013
More than 50% of the world's population feeds on rice. Soils used for rice production are mostly managed under submerged conditions (paddy soils). This management, which favors carbon sequestration, potentially decouples surface from subsurface carbon cycling. The objective of this study was to elucidate the long-term rates of carbon accrual in surface and subsurface soil horizons relative to those of soils under nonpaddy management. We assessed changes in total soil organic as well as of inorganic carbon stocks along a 2000-year chronosequence of soils under paddy and adjacent nonpaddy management in the Yangtze delta, China. The initial organic carbon accumulation phase lasts much longer a…
Cross-Cultural Adaptation and Reliability of the Back Pain and Body Posture Evaluation Instrument (BackPEI) to the Spanish Adolescent Population
2021
The prevalence of back pain (BP) among children and adolescents has increased over recent years. Some authors advocate promoting back-health education in the school setting. It is therefore important to adopt a uniform suite of assessment instruments to measure the various constructs. The present study aimed to perform a cultural adaptation of a validated measurement instrument (BackPEI), beginning with a translation and cultural adaptation phase, followed by a second phase to test reliability using a test-retest design. The translation and cross-cultural adaptation were performed based on the guidelines. Reliability was tested by applying the questionnaire to 224 secondary school students,…
Value congruence in health care priority setting: social values, institutions and decisions in three countries
2014
AbstractMost developed democracies have faced the challenge of priority setting in health care by setting up specialized agencies to take decisions on which medical services to include in public health baskets. Under the influence of Daniels and Sabin’s seminal work on the topic, agencies increasingly aim to fulfil criteria of procedural justice, such as accountability and transparency. We assume, however, that the institutional design of agencies also and necessarily reflects substantial value judgments on the respective weight of distributive principles such as efficiency, need and equality. The public acceptance of prioritization decisions, and eventually of the health care system at lar…
Bitcoin in the Scientific Literature – A Bibliometric Study
2019
Abstract Since 2012, there has been growing interest in bitcoin scientific research from different fields, including computer science and engineering, economics, business and finance, law and regulatory. The purpose of this paper is to evaluate bitcoin literature based on the structures and networks of science, as a first step in the research of this new phenomenon. Analysing the growing scientific literature on bitcoin published between 2012 and 2019, we provided useful insights on academic research in this field regarding publication year, type and category, authors, journals and citations. The source of the 887 documents which support the study was Web of Science Core Collection. Using V…
Cryptocurrencies in the Light of Money Definitions
2020
Purpose: The aim of the article is to attempt to assess the phenomenon of digital currencies through the prism of existing money definitions as well as to determine to what extent the existing definitions of money are able to answer the question whether private decentralized digital currencies are money in the traditional sense or are they a completely new phenomenon that cannot be put in the framework of previous definitions of money. Design/methodology/approach: This study provides a critical literature review of the cryptocurrency’s definitions in comparison to traditional money definition. The literature review was intended to determine whether bitcoin could be treated as money. Finding…
Cryptocurrency Perception Within Countries: A Comparative Analysis
2020
Purpose: The paper explores the differences between countries concerning perception and use of traditional and virtual money. We try to answer the question who uses virtual money for investment and building assets and who uses it just for Internet payments. The background of the analysis are significant changes that have taken place in the virtual money market in recent years in relation to changes in the global financial market. Design/methodology/approach: A pilot study was conducted in Poland, the Russian Federation, and China, which is supposed to be an introduction to the bigger and wider survey. It was conducted within December 2019 and January 2020 with 81 surveyed persons. These wer…
“Lições do mestre“: da tradução como viagem e da literatura como direito
2019
Combining critical perspectivation and personal account, I hope to offer a retrospective on my experience with the thought of Antonio Candido and a contribution to what we could consider his legacy. First I talk about my translation of a selection of his essays to German for an anthology published in 2005, about the translator’s readings and reflections, which serve as a starting point for rethinking some fundamental issues of Candido’s thought, such as the critical task of teaching and studying literature, also the question of literature’s social (ir)relevance in our days, as analyzed in the famous essay “O direito a literatura” (“The right to literature”, 1988).