Search results for "executive"

Generalizing novel names in comparison settings: Role of conceptual distance during learning and at test

2017

International audience; In a comparison setting (two stimuli), we tested 4- and 6-year-old children’s generalization of novel names for objects. We manipulated the semantic distance between the two learning items (e.g., two bracelets versus a bracelet and a watch), and the semantic distance between the learning items and the test items (e.g., a pendant versus a bow tie). We tested whether smaller semantic distance between learning items would lead to more taxonomic (vs. perceptual) choices at test, than broader semantic distance during learning, especially in the case of distant test stimuli. Results revealed main effects of learning distance, of generalization distance and that only childr…

The development of analogical reasoning : role of the executive component of inhibition

2011

We explored the development of the analogical reasoning. The traditional conception of this development is that it is dependent of knowledge accretion in children (Gentner, 1983, 1988; Goswami & Brown, 1989, 1990). We used a different approach which explains it as dependent of the development of the executive functions, particularly of the component of inhibition. The capacity of inhibition allows the suppression of the salient but irrelevant information for analogy-making in children. It is required while searching for the analogical solution. Nine studies involving a classical analogy-making task A : B :: C : ? were performed in this dissertation. The role of the capacity of inhibition wa…

Analogical reasoning and its development : role of executive functions and the goal of the task

2013

This manuscript develops an issue related to the involvement of goal management capabilities and executive functions in this type of reasoning and its development. The first three experiments examine this issue in two tasks of analogical reasoning, the scene analogy task and the A:B::C:? task, through the study of visual strategies used by adults, and children aged 6-to-7. The results show differences in visual patterns related to goals, and to the inhibition of irrelevant information for the solution of the problems, between the different tasks, and between children and adults. The following two experiments study the visual strategies, always in relation to executive functioning and goal m…

Déni du travail et tyrannie des normes

2012

Based on the example of two quality processes deployed at the SNCF in the field of the service encounter, the aim of this article is to explore, from a clinical point of view, organizational mechanisms which encourage the denial of work. The norms of services previously defined contributed to the front office agents' denial of work, essentially because the respect of these norms became an ultimate finality. This situation has induced an "annoyed activity" (CLOT, 2009) among the front office agents, owing to the fact that the norms have been perceived as a hindrance to the accomplishment of a high-grade work. In the two previous practical examples, the reality (of work), the real work (in op…

Changes and Challenges Facing the Audit Profession in Latvia

2014

Abstract The history of certified auditing and audit services in the Latvian market has now existed for twenty years. It is not a long period of time when compared to other countries and the history of the audit profession. However, during these twenty years the audit profession in Latvia has experienced dynamic development along with a positive trend in the Latvian audit market. The main purpose of this paper is to describe the audit profession in Latvia and assess the expected impact of changes on the audit market by evaluating audit quality management, mainly focusing on the situation since Latvia's accession to the EU, with particular reference to the problems related to the development…

The effects of the provision of consulting services on audit reporting quality

2012

The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…

Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System

2010

This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…

IN-UTERO Δ9-TETRAHYDROCANNABINOL EXPOSURE IMPINGES ON BRAIN EXECUTIVE PROCESSES TOWARDS EMOTIONAL, COGNITIVE IMPAIRMENT, AND ALCOHOL VULNERABILITY IN…

2022

The role of executive function in social competence and behavioral problems in the last year of preschool

2018

Diverse studies have found a relationship between executive function, behavioral problems and social competence. However, until this moment, few studies have investigated the role of the distinct components of executive function in social competence, or in the most frequently encountered behavioral problems in childhood education. For this reason, the principal objective of this article is to evaluate the relation of the exec-utive functions with behavioral problems and social competence in infancy. The study included 260 students in their last year of preschool. The results of path analysis showed that all components of executive functions predict, at least, a behavioral problem. However, …

Cognitive Deficits and Associated ERP N400 Abnormalities in FXTAS With Parkinsonism

2018

Objective: To examine cognitive deficits and associated brain activity in fragile X-associated tremor/ataxia syndrome (FXTAS) patients with parkinsonism (FXTp+), in relation to FXTAS patients without parkinsonism (FXTp-), and normal elderly controls (NC). Methods: Retrospective reviews were performed in 65 FXTAS patients who participated in the event-related brain potential (ERP) study and also had either a videotaped neurological examination or a neurological examination for extrapyramidal signs. Parkinsonism was defined as having bradykinesia with at least one of the following: rest tremor, postural instability, hypermyotonia, or rigidity. Eleven FXTp+ patients were identified and compare…