Search results for "voluntary"
showing 10 items of 173 documents
Mechanical impact of the antagonist muscles during maximal dorsiflexion is action mode dependent
2019
Maximal voluntary contraction (MVC) has long been considered as the best measure of neuromuscular performance. However, when MVC is paired with electromyographic (EMG) activity recording it has bee...
Associational Activeness and Attitudes towards Political Citizenship in Finland from a Comparative Perspective
2009
This article first focuses on the development of the system of associations and association memberships in Finland as well as additional forms of political participation from a comparative perspective and, second, expands the examination by analysing ‘objective’ and ‘subjective’ dimensions of participation, i.e., the development of the number of Finnish association memberships and people's ideas of, and attitudes towards political citizenship. The typology of polity regimes adopted in this article (Schofer & Fourcade-Gourinchas) functions as a structuring scheme for understanding the differentia specifica of Finnish political participation. Two structural characteristics of the civil societ…
A New Myohaptic Device to Assess Wrist Function in the Lab and in the Clinic – The Wristalyzer
2008
Wristalyzer is a portable robotic device combining haptic technology with electromyographic assessment. It allows to assess wrist motion in physiological and pathological conditions by applying loads and mechanical oscillations, taking into account the ergonomy and the angular positioning of the joints. The wristalyzer works in a free or loaded mode for assessment of metrics of motion and tremor, analyzes the behavior of the wrist joints and the associated muscle activities during delivery of mechanical oscillations, estimates the maximal voluntary contraction, assesses automatically the impedance of the wrist for assessment of rigidity or spasticity. Position, torques and electromyographic…
Taxation in Romania – Some Positive Aspects
2013
Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.
Pre-Clinical Studies with D-Penicillamine as a Novel Pharmacological Strategy to Treat Alcoholism: Updated Evidences
2017
Ethanol, as other drugs of abuse, is able to activate the ventral tegmental area dopamine (VTA-DA) neurons leading to positively motivational alcohol-seeking behavior and use, and, ultimately to ethanol addiction. In the last decades, the involvement of brain-derived acetaldehyde (ACD) in the ethanol actions in the mesolimbic pathway has been widely demonstrated. Consistent published results have provided a mechanistic support to the use of ACD inactivating agents to block the motivational and reinforcing properties of ethanol. Hence, in the last years, several pre-clinical studies have been performed in order to analyze the effects of the sequestering ACD agents in the prevention of ethano…
Determinants affecting consumers' attention to fish eco-labels in purchase decisions: a cross-country study
2022
PurposeThe purpose of this study was to investigate the role of consumer altruism and other socio-cultural factors in predicting how much attention consumers pay to seafood eco-labels.Design/methodology/approachThe empirical investigation was carried out by administering an online questionnaire to a sample of Italian and Spanish people from December 2019 to April 2020. After carrying out the principal component analysis procedure, the work made use of an ordinal logistic regression.FindingsBoth Italian and Spanish consumers with an altruistic attitude, who feel that food produced in a sustainable way can protect the environment and workers, appear more likely to take an eco-label into accou…
Audit fees and earnings management: differences based on the type of audit
2020
In spite of the extensive research about the impact of audit fees on audit quality, there is no research examining if the association between voluntary audits and audit pricing affects audit quality. Therefore, the aim of this paper is to empirically examine whether the effect of audit fees on audit quality, measured by the level of earnings management, is affected by the type of audit (voluntary vs mandatory), as well as whether the effect of audit fees on audit quality is different depending on the type of audit. Using a sample of Spanish SMEs composed of both voluntarily and mandatorily audited companies, we find that voluntary audits have higher quality when audit fees are lower, but th…
Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits
2019
Despite the extensive research on audit fees, few studies have examined the effect of audit fees on the cost of debt. Based on the credence goods theory, we examine whether the effect of audits on the cost of debt is affected by the type of audit (voluntary or mandatory) and the audit fees, as well as whether there is a combined effect of voluntary audits and audit fees, so that the effect of voluntary audits on the cost of debt is affected by audit fees. Using a sample of Spanish SMEs, we find an asymmetric effect of audit fees on the cost of debt: higher audit fees are associated with a lower cost of debt for voluntarily audited companies, while the association is not significant for mand…
The Impact of Corporate Governance on Internet Financial Reporting in Concentrated Ownership Companies
2013
In the context of agency theory this study investigates the effect of corporate governance (CG) on Internet Fianncial Reporting disclosure (IFR) in concentrated ownership envitonment, such as Italy. We hypothesize that IFR may be explain in term of increasing trasparency in order to defen minority shareholder interest, so we predict, and find, a positive association between the extent of a firm's IFR and its CG and a negative assocaition between IFR and ownership structure. Abstract. This study investigates, upon agency theory, the effect of corporate governance (CG) on Internet Financial Reporting disclosure (IFR) in an ownership concentrated environment, such as Ita-ly. We hypothesize tha…
Managerial suggestions to sustainable market choices: A business profitability assessment on the adoption of voluntary certification in the wine indu…
2016
Quality and environmental management systems have become prominent business strategic tools to address social and environmental problems. Several voluntary certification schemes have been developed in various economic sectors, as well as in the food one. Nevertheless, it remains unclear if a positive business profitability exists as a consequence of their adoption. Aims of this work was to compare two specific groups of firms operating in the wine industry, certified and non certified ones, in order to verify the existence of a positive impact directly belonging to the adoption of environmental and food safety proactive approaches. To this scope, a sample of 173 cellars located in the South…