Search results for "executive"

2017

Children’s improved performance with age in analogy tasks has been explained by an increase in semantic knowledge of the items and the relations between them or by the development of an increased ability to inhibit irrelevant information. We tested the so-called "unbalanced attentional focus hypothesis" that claims that a failure to choose the "analogical" match can be the result of a difficulty to focus on all the relevant information available. Previous eye-tracking research has suggested, in analogies of the A:B::C:D format, that 5-6 year-olds organize their search around the C item. They focused significantly less than adults on the A:B pair, thereby hindering their discovering the rela…

A computational approach for the assessment of executive functions in patients with obsessive-compulsive disorder

2019

Previous studies on obsessive–compulsive disorder (OCD) showed impairments in executive domains, particularly in cognitive inhibition. In this perspective, the use of virtual reality showed huge potential in the assessment of executive functions; however, unfortunately, to date, no study on the assessment of these patients took advantage of the use of virtual environments. One of the main problems faced within assessment protocols is the use of a limited number of variables and tools when tailoring a personalized program. The main aim of this study was to provide a heuristic decision tree for the future development of tailored assessment protocols. To this purpose, we conducted a study that…

2016

The negative interpretation of body sensations (e.g., as sign of a severe illness) is a crucial cognitive process in pathological health anxiety (HA). However, little is known about the nature and the degree of automaticity of this interpretation bias. We applied an implicit association test (IAT) in 20 subjects during functional magnetic resonance imaging (fMRI) to investigate behavioral and neural correlates of implicit attitudes towards symptom words. On the behavioral level, body symptom words elicited strong negative implicit association effects, as indexed by slowed reaction times when symptom words were paired with the attribute “harmless” (incongruent condition) relative to a contro…

Struggle over joint audit: on behalf of public interest?

2012

International audience; European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the audit offer. Big 4 audit firms have fought this proposal by arguing its unbearable cost while 2nd Tier audit firms have supported it by arguing its added quality. This conflicting position leads us to question their claim of public interest concern. As group-interest economic regulation theories predict that the absence of any effect of a new regulation (here: joint audit) is…

Executive functions in kindergarten children at risk for developmental coordination disorder

2018

Executive functioning (EF) is a key cognitive process for development. Little is known about EF in Kindergarten children at risk for developmental coordination disorder (DCD), despite this age being one of the most critical and intensive period of motor and cognitive development. In our investigation we compared EF in kindergarten children at risk for DCD with Typically Developing (TD) children. Participants were 36 Italian children, 18 at risk for DCD (9 boys and 9 girls) who had a mean age of 4.6 years and 18 TD (9 boys and 9 girls) who had a mean age of 4.6. Executive functions were measured by tasks targeting cold executive functioning (working memory, fluency, inhibitory control) and t…

La sentencia y su ejecución en el proyecto dominicano de ley sobre control judicial de la administración pública

2021

The regime of the execution of the sentence is analyzed, starting from the powers of declarative and executive substitution of the contentious-administrative judge. It begins with the reference to the constitutional guidelines of the administrative process. Then, the different modalities of judicial substitution are described in the types of sentences (declarative, constitutive and conviction) regulated in the project, to then refer to the regime of executive seizure of public goods. It ends by describing: the powers granted to the judge to agree indirect measures that assist with the execution of the judgment, the cases of impossibility of execution and the extension of the sentence to thi…

Subgroups of Children with Autism Spectrum Disorder without Intellectual Disability: A Longitudinal Examination of Executive and Socio-Adaptive Behav…

2021

Within the autistic spectrum, there is remarkable variability in the etiology, presentation, and treatment response. This prospective study was designed to identify, through cluster analysis, subgroups of individuals with ASD without intellectual disability (ID) based on the severity of the core symptoms in childhood. The secondary aim was to explore whether these subgroups and a group with typical development (TD) differ in cognitive, adaptive, and social aspects measured in adolescence. The sample at baseline was comprised of 52 children with ASD without ID and 37 children with TD, aged 7–11. Among the ASD group, three clusters were identified. Cluster 1 (40%), ‘high severity’, presented …

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…

Developmental outcomes in adolescence of children with autism spectrum disorder without intellectual disability: A systematic review of prospective s…

2021

Individuals with Autism Spectrum Disorder (ASD) without intellectual disability (ID) represent approximately two-thirds of the ASD population. Here we focused on prospective research assessing different areas of functioning of children with ASD, without ID, until adolescence. Based on a pre-registered protocol (PROSPERO CRD42020189029), a systematic review of prospective studies (published between 01.01.2010 and 01.01.2020) was conducted. Twenty-eight studies met eligibility criteria. Findings indicated that ASD diagnosis and the Intelligence Quotient were highly stable over time across studies. Executive Functioning, Theory of Mind and Central Coherence processes tended to improve, althoug…

Facial emotion recognition in children and adolescents with specific learning disorder

2020

(1) Background: Some recent studies suggest that children and adolescents with different neurodevelopmental disorders perform worse in emotions recognition through facial expressions (ER) compared with typically developing peers. This impairment is also described in children with Specific Learning Disorders (SLD), compromising their scholastic achievement, social functioning, and quality of life. The purpose of our study is to evaluate ER skills in children and adolescents with SLD compared to a control group without learning disorders, and correlate them with intelligence and executive functions. (2) Materials and Methods: Our work is a cross-sectional observational study. Sixty-three chil…