Search results for "institutional"
showing 10 items of 516 documents
An institutional perspective on corruption in transition economies
2017
Submitted version (preprint). This is the pre-peer reviewed version of the following article: Alon, A. & Hageman, A. (2017). An institutional perspective on corruption in transition economies. Corporate governance: An International Review, 25(3), 155-166, which has been published in final form at https://doi.org/10.1111/corg.12199. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. Manuscript Type: Empirical Research Question/Issue: Companies operating in transition economies encounter a broad range of potential challenges. In the area of tax, firms make direct tax payments but may also encounter unofficial t…
Another "French paradox": explaining why interest rates to microenterprises dit not increase with the change in French usury legislation
2015
Conventional wisdom indicates that the growth of credit may not materialize if credit rates remain capped by usury laws, as had long been the case in France. France therefore abolished usury ceilings on loans to microenterprise in an effort to increase financing for microentrepreneurs. This should have led to an increase in interest rates and increase in microcredit. However, we do not find any increase in interest rates and this is therefore a paradox. The paper provides a brief literature review and the salient features of the legislative changes in France. It follows this up with a presentation of interest rate movements. The discussion of possible explanations of the paradox includes cl…
Estudio ex post-facto del estrés a largo plazo en una muestra de personas adoptadas
2016
In this work we study the impact of relinquishment and the adoption process in posttraumatic symptoms in a group of 55 adults that were adopted as children before 1970. The effects of institutionalization, maltreatment, traumatic revelation of the adopted status and stressful life events have also been studied. No significant differences were found between institutionalized and non-institutionalized adoptees in posttraumatic symptomatology. However, adoptees who suffered maltreatment, traumatic revelation and high level of stressful life events scored significantly higher in intrusion and arousal than those adoptees non-maltreated, without traumatic revelation and with low level of stressfu…
Political and institutional issues in ifrs adoption
2019
La tesis examina cómo el IASB consiguió su legitimidad (legitimidad de entrada y salida) y cómo se mantuvo esta legitimidad durante y después de la crisis financiera (2007-2008). Basándonos en el marco de legitimidad de Tamm Hallström y Boström (2010), observamos que el IASB construyó su legitimidad de entrada gracias al apoyo de varias organizaciones internacionales y organismos reguladores relevantes (G20, World Bank, International Monetary Fund, Basel Committee, IOSCO y IFAC), así como por el compromiso de las partes interesadas de diferentes jurisdicciones, que compartían la visión global de las normas contables, como es el caso de la UE. Con respecto a la legitimidad de salida del IASB…
Corporate social responsibility reporting and institutional theory
2016
Objeto: La investigación sobre divulgación de información de sostenibilidad se ha centrado en el ámbito de la empresa, siendo escasos los trabajos que analizan las diferencias entre países. El objetivo es identificar los factores que explican las diferencias en el suministro de información de sostenibilidad a nivel macroeconómico. Diseño/metodología/enfoque: La muestra incluye 9,570 memorias elaboradas en el marco de la Global Reporting Initiative en 53 países en el periodo 2007-2012. La información para cada país se ha estandarizado por millón de habitantes en cada año. Se han utilizado modelos de regresión múltiple para estudiar la incidencia de la gobernabilidad, la cultura y la globaliz…
Lawrence Kelso Frank's Proto Ayresian Dichotomy: A Note
2003
This paper explores Lawrence Kelso Frank's contribution to the evolution of the so called Veblenian dichotomy. According to this apprach, peculiar to the institutional framework of every economic system is an absolute and irreconcilable tension between the dynamic and progressive force of technology on the one side, and the static and conservative structure of ceremony and institutions on the other. The first section examines Frank's adoption of behavioristic psychology in connection with the main changes which were taking place in the American social sciences during the first decades of the twentieth century. The second section describes Frank's theory of institutional change, emphasizing …
redes entre actores a través del presupuesto: los casos de Alicante y Valencia
2019
Resumen El presente artículo tiene como principal objetivo analizar la forma de provisión de bienes y servicios de los Ayuntamientos de Alicante y València (2005-2016). Para ello, llevaremos a cabo un análisis del presupuesto por capítulos para determinar el reparto de fondos entre los distintos actores que forman las redes de políticas públicas de cada consistorio. Entre las evidencias que hemos encontrado podemos destacar que dicho fenómeno se ha visto, ciertamente, afectado por la crisis económica que ha hecho variar las estrategias. Asimismo, hemos podido constatar el reparto de dinero público entre actores de distinta naturaleza lo que denota un escenario propio de la gobernanza urbana…
Cultural and communicational traits of oral health care: results of a Finnish case study.
2006
This paper aims to describe the cultural and communicational traits of Finnish oral health care. First, employees' views and experiences regarding their organization and their position within it are investigated and, second, relations between different individual and organizational factors are analyzed. Finally, a conceptual framework of organizational coherence is constructed.The paper shows that data collection (n = 58, 84 percent response rate) was carried out in 2002 at a Finnish dental clinic by using a semi-structured questionnaire. The data were analyzed statistically by using, among other things, non-parametric tests and a structural equation model (LISREL) and qualitatively by usin…
Critical issues for employees in inter-municipal health care services: a multiple case study
2018
Abstract Background Traditional, hierarchical government structures have recently been challenged by increased complexity, fragmented services and heavy public demand. When healthcare services become fragmented and decentralised, they require redesign. Inter-municipal cooperation is a strategy to deal with current challenges and future demographic changes. Few studies exist that can help us conceptualize challenges regarding employment in this context and inform managers in the involved municipalities. This study aims to identify critical issues for employees in inter-municipal health care services and to elaborate on how and why these issues are experienced. Methods A multiple qualitative …
Lack of institutional support entails disruption in cortisol awakening response in caregivers of people with high-functioning autism.
2013
Several studies have found disruptions in cortisol awakening response in informal caregivers. Institutional support may modulate these effects, and this study analyses how the health of caregivers is affected when institutional support is provided for families of people with high-functioning autism. Self-reported health, depression and cortisol awakening response were analysed in three groups: supported caregivers, non-supported caregivers and non-caregivers. Non-supported caregivers presented higher somatic symptoms and lower cortisol awakening response than the supported caregiver and non-caregiver groups. A high number of somatic symptoms and low functionality of offspring were related …