Search results for "evidence."
showing 10 items of 1017 documents
Family Firm Heterogeneity and Tax Aggressiveness: A Quasi-Experimental Analysis of the Impact of Different Family Generations
2021
This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.
Teacher efficacy predicts teachers’ attitudes towards inclusion – a longitudinal cross-lagged analysis
2020
Over the past decades, an abundance of studies have assessed teacher attitudes and self-efficacy beliefs related to inclusive education. However, empirical evidence on the causal relationship between efficacy and attitudes is still rare and inconclusive. Therefore, the present study focused on identifying the interdependent relationship between teachers’ attitudes and their self-efficacy beliefs using a cross-lagged panel design path analysis. A total of 1326 teachers from Finish schools participated in an electronic survey. Teachers’ self-efficacy beliefs were assessed five times and attitudes (attitudes and concerns subscale) three times over three years. The outcomes indicated that both …
Adolescent Health Literacy and Neighbourhood Features: HBSC Findings from Czech Republic, Poland, and Slovakia
2021
The role of supportive environments on health, wellbeing, and longevity has been widely recognized. However, there is no strong empirical evidence on the association between health literacy (HL) as a particular health-related competence and neighbourhoods. Therefore, the aim of the study was to assess the association between the features of neighbourhoods and the level of HL competencies of young people from three countries (Czech Republic, Poland, Slovakia). Self-reported data from an international sample of 11,521 students aged 13–15 years participating in the Health Behaviour in School-aged Children Study (HBSC) in the year 2018 were included in the analyses. The level of HL shows a stro…
La falta de reproducibilitat de la investigació: L'estadística com a legitimació del resultat
2014
La investigació científica es legitima mitjançant la replicació dels seus resultats, però els esforços per replicar afirmacions enganyoses exhaureixen el finançament. Ens centrarem en una d’aquestes errades: els resultats de proves estadístiques que ofereixen falsos positius a causa de l’atzar. Els mètodes estadístics clàssics confien en un p-valor per a ponderar les proves enfront d’una hipòtesi nul·la, però les proves d’hipòtesis bayesianes ofereixen resultats més fàcils de comprendre, sempre que hom puga especificar distribucions a priori per a la hipòtesi alternativa. Descriurem noves proves, les UMPBT, tests bayesians que ofereixen una especificació per defecte de les alternatives a pr…
Social media users in search of ‘facts’: the Trade Union House fire case
2021
What factors influence users to believe the stories they find in social media, and what role do emotions play for users in concluding that a particular fact is ‘true’? This article examines one aspect of emotionalized communication in social networks in an information war context, namely, how social network users make decisions about the reliability of the information they receive. We employ a qualitative study of a single case – a discussion among Russian-speaking Livejournal.com and Facebook.com users of a tragic incident in Ukraine – the deadly fire that took place in the Odessa Trade Union House on 2 May, 2014. The relevancy of this case consists in how, for all its uniqueness as a trag…
I.2 L’area Nord-Occidentale, in Carra et alii, Le aree funerarie fra isola e terraferma: esempi dalla Sicilia e dalla Sardegna, pp. 135-179
2015
Christian funerary evidence of Sicily and Sardinia are among the 3rd-4th century and 7th-8th. They were defined “useful fossils” to determine the incidence of the new religion in urban areas and the importance of the settlement spread over vast areas. The burial areas recognized in Sardinia are about one hundred; in Sicily they are more and more numerous; they are distributed along the route of the ancient roads and fall within the areas of competence of the diocese known by some letters of Pope Gregory the Great. They were divided into three categories: burial areas sub divo, rural and urban; burial underground areas, urban and rural; burial areas connected with a rural church or with a ma…
Configurational theory in traditional manufacturing industries: a new model of high-performing small and medium-sized enterprises
2020
The goal of this study is to provide a model of high-performing small and medium-sized companies to address the new environmental challenges in traditional manufacturing industries. Adopting a configurational logic and following an inductive approach based on four high-performing firms, this paper provides new empirical evidence on how the steps followed by these firms are adjusted to the high-performance models prescribed by the literature. In doing so, it also offers a dynamic view of the interrelationships between the strategy and the new conditions of the environment. At a practitioner level, the paper illustrates which recipes are more appropriate to prescribe recommendations for a mor…
“De la mà de un florentí” y “De mestre Marçal”. Los dibujos del pintor valenciano Joan Moreno (1382-1448) y el cuaderno de los Uffizi
2020
A partir de la localización del testamento, inventario de bienes y almonedas posteriores tras el fallecimiento del pintor Joan Moreno en la ciudad de Valencia en 1448, se analiza la importancia del dibujo en los talleres del gótico internacional. La mención específica de dibujos del alemán Marçal de Sas (†1410) y de un florentino que podría ser Gherardo Starnina (c. 1354-1409-13) ofrece la posibilidad de analizar esta documentación en relación con el cuaderno de dibujos de los Uffizi (inv. 2264F-2281F, 18304F-18306F, 18324). Un repertorio de dibujos que se considera realizado en torno a los años 1400 en la ciudad de Valencia y que responde precisamente a las dos corrientes más importantes s…
La validación transcultural de intervenciones clínicas basadas en evidencia para el tratamiento de trastornos de ansiedad
2014
Las aplicaciones de tecnologías avanzadas han generado la emergencia de un espacio de investigación en ciencias del comportamiento. El creciente acervo de publicaciones, sobre la eficacia y eficiencia de programas de intervención para una serie de trastornos psicológicos, plan- tea la necesidad de fortalecerlos, evaluando su generalización a otros contextos culturales para contribuir a la medición de la validez externa. Mediante la colaboración de dos grupos de investi- gación, se realizó la validación transcultural de tres intervenciones empleando realidad virtual para el tratamiento de miedo a volar, agorafobia y miedo a hablar en público con un programa auto-apli- cado, que demostraron p…
Denying the Truth Does Not Change the Facts: A Systematic Analysis of Pseudoscientific Denial of Complex Regional Pain Syndrome
2021
Purpose Several articles have claimed that complex regional pain syndrome (CRPS) does not exist. Although a minority view, it is important to understand the arguments presented in these articles. We conducted a systematic literature search to evaluate the methodological quality of articles that claim CRPS does not exist. We then examined and refuted the arguments supporting this claim using up-to-date scientific literature on CRPS. Methods A systematic search was conducted in MEDLINE, EMBASE and Cochrane CENTRAL databases. Inclusion criteria for articles were (a) a claim made that CRPS does not exist or that CRPS is not a distinct diagnostic entity and (b) support of these claims with subse…