Search results for "evidence"

Why reg. (eu) no. 1103/2016 and 1104/2016 impact on the european citizens daily life?

2021

Why families do need the tools and instruments implemented by PSEFS Project? Why this is not an issue for lawyers, judges and University professors only. The answer to this question is that Reg. (EU) no. 1103/2016 and no. 1104/2016 impact on the European citizens daily life. We follow the problems of a young couple in order to have a better understanding and an evidence of this statement.

En torno a la igualdad en la fundamentación de los derechos sociales | On the Subject of Equality as a Foundation of Social Rights

2017

Resumen: Este trabajo aborda algunas cuestiones de fundamentación de los derechos sociales, entendiendo los mismos desde una perspectiva igualitaria. Como derechos humanos universales, se asignan a todas las personas. Ahora bien, de ello no cabe inferir que los derechos sociales sean, por definición, derechos de igualdad. Asimismo, en cuanto a las variantes del igualitarismo, se concluye que la relevancia de las necesidades y de las capacidades remiten a una concepción del igualitarismo suficientista.
 
 Abstract: This paper addresses some questions on the foundation of social rights from an egalitarian perspective. As universal human rights, social rights are assigned to all peop…

Fremmede arter i Norge: resultater fra kvantitative økologiske risikovurderinger

2020

1. Due to globalisation, trade and transport, the spread of alien species is increasing dramatically. Some alien species become ecologically harmful by threatening native biota. This can lead to irreversible changes in local biodiversity and ecosystem functioning, and, ultimately, to biotic homogenisation. 2. We risk-assessed all alien plants, animals, fungi and algae, within certain delimitations, that are known to reproduce in Norway. Mainland Norway and the Arctic archipelago of Svalbard plus Jan Mayen were treated as separate assessment areas. Assessments followed the Generic Ecological Impact Assessment of Alien Species (GEIAA) protocol, which uses a fully quantitative set of criteria.…

Importance of proper conduct of clinical trials

2021

The Necessary Competences for Student Success in the First Academic Year

2013

En ligne sur : http://infonomics-society.org/IJCDSE/The%20Necessary%20Competences%20for%20Student%20Success%20in%20the%20First%20Academic%20Year.pdf; International audience; This paper tries to show which competences have an impact on the success of students in higher education and especially in the first academic year. This situation also requires finding a way to acquire the competences which are necessary in this new experience that is the first year. A student is considered to be a person who has the basic competences required. Our role is to show how this person in higher education can acquire the other new competences that help him/her attain the positive results that we name ''succes…

The Relationship Between Safety Attitudes and Occupational Accidents

2011

This research provides empirical evidence on the relationships between employee attitudes to safety issues and accident indicators in a Spanish context. The research attempts to review to what degree those attitudes reflect a collective, or shared, climate for safety within a number of organizations. Data were gathered from workers in a number of industries in Valencia (Spain) by questionnaire. A total of 1,234 valid questionnaires were completed and formed the basis for subsequent analysis. Analysis of the attitude dimensions found a similar structure to that found in previous research in other countries, as well as identifying those dimensions shared within groups, more likely to represe…

Accounting Education for Accounting Educator – Evidence from Italy: The Case of SISSIS/TFA (2002-2013)

2013

This paper aims to highlight the education-training during the early twenty-first century, for future teachers of Economia aziendale (“Economic concern”), in Palermo (Sicily, Italy), in a special training school. In Italy, the business disciplines, unitarily, are studied generally under the name of Economia aziendale, within which, however, the part of Accounting (Ragioneria in Italian) has always played dominant role. Compared to the usual studies in Accounting Education, this research presents some peculiarities worthy of note. The perspective used is the critical thinking in education.

Limiting Auditor Liability? - Experimental Evidence on Risk and Ambiguity Attitudes under Real Losses

2009

This paper is motivated by the current debate on limiting auditor liability. In a laboratory experiment, the effect of limited versus unlimited liability on behavior under risk and ambiguity is investigated for risks involving small probabilities. The amount of liability is manipulated in such a way that subjects can pay with their show-up fee under limited liability, but they can suffer out-of-pocket losses under unlimited liability. Findings are that both risk aversion and ambiguity aversion are higher under unlimited liability than under limited liability, and these two constructs are correlated under unlimited liability. These findings provide new empirical evidence for the intuition th…

The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context

2007

The purpose of this paper is to analyse the relationship between the likelihood that a company will receive a qualified audit report (as a measure of the quality of financial information) and the existence and characteristics of the audit committee (AC). For listed companies that voluntarily created an AC in the period following the publication in 1998 of the Spanish Code of Corporate Governance, known as the Olivencia Code, we find that ACs size, the percentage of independent members in ACs, company size, losses reported in either or both of the previous two years, receiving the same qualified audit opinion as in the previous year and ownership concentration affect the likelihood of receiv…

L’ADERENZA ALLA TERAPIA FARMACOLOGICA EVIDENCE-BASED DOPO DIMISSIONE OSPEDALIERA A SEGUITO DI INFARTO MIOCARDICO ACUTO (IMA) IN SICILIA

2014

Introduzione L’aderenza alla terapia farmacologica nella fase post-acuta dell’IMA è divenuto oggetto di crescente interesse. È stato evidenziato, che un uso non appropriato di farmaci si associa ad un aumento del rischio di morte e di ulteriori eventi cardiovascolari. Obiettivi Stimare l’aderenza alla terapia farmacologica evidence-based (EBM) nei 12 mesi dopo la dimissione ospedaliera in una coorte di pazienti dimessi dopo ricovero per IMA in Sicilia e di valutare la possibile variabilità tra le 9 ASP della regione, tenendo conto di caratteristiche socio-demografiche e della gravità clinica dei pazienti. Metodi Studio osservazionale di coorte sui pazienti residenti in Sicilia e dimessi da …