Search results for "health care economics and organizations"
showing 10 items of 669 documents
Evaluating the Interrelationship between Actions of Latvian Commercial Banks and Latvian Economic Growth
2017
Abstract This paper aims to evaluate the existence of the interrelationship between Latvian commercial banks’ operations on the economy, based on economic theory and the analysis of banks’ retained earnings, credit growth and economic growth trends. The existence of this interrelationship was tested using Granger causality and Johansen co integration tests. The analysis was based on quarterly data from 2001 to 2015. The study reviewed several indicators for banking developments to establish their relevance for GDP growth: credit to non-banks, non-bank deposits and bank retained earnings. This paper finds that the empirical link between bank retained earnings and GDP growth is more robust th…
The Impact of Board Internationalization on Earnings Management
2016
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586 non-financial listed Nordic firms during 2001-2008, we find that the presence of a non-Nordic, foreign director is associated with significantly higher levels of earnings management. Moreover, we provide preliminary evidence that differences in accounting knowledge drive this effect. Our results suggest that it may not necessarily be beneficial to appoint a foreign director to the board.
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…
The impact of an urban toll ring on housing prices
2020
Abstract Building on standard urban economics theory we set up a stylized model within which we demonstrate that the imposition of a toll ring leads to higher housing prices within the ring, and lower outside the ring. We examine this prediction empirically by using transaction data for 15,306 dwellings in the Norwegian town of Kristiansand, where since 1992 there has been a toll ring. We find that the toll ring implies 6.9 per cent higher housing prices within the toll ring than outside it. The relationship between toll fees and housing prices seems to be stable over time. The impact of the toll ring on the prices of detached houses, apartments, row houses and twin houses is strikingly dif…
Modéliser le rôle des paysages dans les choix d'itinéraires pédestres
2008
Actuellement, la marche a pied suscite un regain d'interet comme mode de transport complementaire. Dans le cadre de cet article, nous partons de l'hypothese que l'adaptation de l'environnement urbain aux attentes des pietons, notamment d'un point de vue paysager, est une etape essentielle de la revalorisation de ce mode de deplacement. A cette fin, nous proposons une demarche permettant de decrire les comportements pedestres et d'identifier les preferences paysageres des pietons dans les villes de Besancon et de Lille. La methode d'analyse se fonde sur les modeles de choix discret, couramment utilises dans la modelisation des choix individuels. Celle-ci permet de mesurer, de maniere desagre…
Adventures of Clinical Psychology
2021
Clinical psychology strives to fully grasp the person in his totality and in his individuality, helping him adequately address his own deep internal suffering and discomfort, social uneasiness, and harmonize his own needs, desires and, attachments [...]
Cuestiones varias en torno a la determinación de la filiación por doble paternidad
2018
The article 7.3 of the law 14/2006, of May 26 on technologies of human assisted reproduction establishes the possibility of determining legally the double maternity of married women and not separated legally or of fact, when the not biological mother consents that filiation decides to his favor the respect of the born son of his spouse. In the suppositions not regulated in the mentioned rule the Supreme Court in relation with equal women?s homosexuality in judgment of December 5, 2013 and January 15, 2014 applies the civil code and allows to determine judicially the maternity by means of the exercise of an action of claim for possession of status foreseen in the article 131. In the present …
The European COVID-19 drugs calculation tool: an aid for the estimation of the drugs needed during the SARS-CoV 2 pandemic
2021
Objective To create an informatics supportive tool, which can assist healthcare professionals in estimating potential requirements for essential drug supplies to respond to the current SARS-CoV-2 pandemic based on epidemiological forecasting. Methods The tool was based on a Susceptible-Infected-Removed (SIR) epidemiological model in which the population is divided into three compartments and transmission parameters are specified to define the rate at which people move between stages. Appropriate data entry was guaranteed by the creation of structured guided paths. The drugs needed for the forecasted patients were estimated according to a list of critical care drugs compiled by consulting pr…
Danno da nascita indesiderata: oneri probatori e legittimazione del nato alla richiesta risarcitoria (nota di commento a cass. Civ., sez. Iii, ordina…
2015
wrongful birth damage, medical responsibility, burden of proof, legitimizing to a claim for damage.
The lack of an emotional relationship between parents and adult children as a cause for the termination of maintenance
2020
En este trabajo se analiza la Sentencia del Tribunal Supremo de 19 de febrero de 2019, que ha venido a considerar que la falta de relación familiar manifiesta entre padres e hijos mayores de edad puede provocar la extinción de la pensión de alimentos, en caso de que dicha ausencia de relación familiar sea imputable, de modo principal y relevante, a los hijos. Se trata de una causa que ha sido alegada por los padres desde hace años como motivo para conseguir privar al hijo mayor de edad de la pensión alimenticia en instancias inferiores, sin embargo, nunca se había hecho valer ante el TS, por lo que interesaba conocer la opinión de nuestro Alto Tribunal al respecto. El propio TS reconoce en …