Wage differentials between native and immigrant women in Spain: accounting for differences in support

Purpose: The objective of the study is to quantify the wage gap between native and immigrant women in Spain, taking into account differences in their characteristics and the need to control for common support. If immigrant women are segregated in occupations with few native women, it is important to take this into account to analyse wage differentials between both collectives. Methodology: We use microdata from the Continuous Sample of Working Histories (Muestra Continua de Vidas Laborales) on wages and other personal characteristics such as gender, country of origin, and age to apply the matching procedure and the decomposition of the wage gap along the lines of Ñopo (2008) for the analysis of wage differentials between native and immigrant women. The advantage of this procedure is that we can simultaneously estimate the common support and the mean counterfactual wage for the women on the common support (i.e., comparing native and immigrant women with similar observable characteristics). In addition, we can describe differences not only at the mean but also along the entire wage distribution. Findings: The results obtained indicate that, on average, immigrant women earn less than native women in the Spanish labour market. This wage gap is bigger when we consider immigrant women from developing countries, but our main finding is that an important part of this wage gap is related to differences in common support (i.e., immigrant women are segregated in certain jobs with low wages different from those occupied by native women). If the need to control for common support is neglected, estimates of the wage gap will be biased. Originality: Studying the case of Spain is particularly interesting because it is a country with abundant and recent immigration. Immigrant women account for more than half of the total immigrants in Spain, and unlike other host countries, they come from a highly varied range of countries, with origins as diverse as Latin America, the Maghreb and Eastern Europe. To our knowledge, no other study has explicitly focused on the analysis of the wage differential of immigrant women in the Spanish labour market by taking into account the need to control for common support. Moreover, published papers illustrating the potentiality of Ñopo"s (2008) methodology are also very scarce.

Bystander responses to a violent incident in an immersive virtual environment

Under what conditions will a bystander intervene to try to stop a violent attack by one person on another? It is generally believed that the greater the size of the crowd of bystanders, the less the chance that any of them will intervene. A complementary model is that social identity is critical as an explanatory variable. For example, when the bystander shares common social identity with the victim the probability of intervention is enhanced, other things being equal. However, it is generally not possible to study such hypotheses experimentally for practical and ethical reasons. Here we show that an experiment that depicts a violent incident at life-size in immersive virtual reality lends support to the social identity explanation. 40 male supporters of Arsenal Football Club in England were recruited for a two-factor between-groups experiment: the victim was either an Arsenal supporter or not (in-group/out-group), and looked towards the participant for help or not during the confrontation. The response variables were the numbers of verbal and physical interventions by the participant during the violent argument. The number of physical interventions had a significantly greater mean in the ingroup condition compared to the out-group. The more that participants perceived that the Victim was looking to them for help the greater the number of interventions in the in-group but not in the out-group. These results are supported by standard statistical analysis of variance, with more detailed findings obtained by a symbolic regression procedure based on genetic programming. Verbal interventions made during their experience, and analysis of post-experiment interview data suggest that in-group members were more prone to confrontational intervention compared to the out-group who were more prone to make statements to try to diffuse the situation.

El resultado global: una aproximación de la información contable a la realidad de los mercados

Un elemento novedoso que incorporan las cuentas anuales es el resultado global, como nuevo concepto de resultado (que incorpora el tradicional resultado neto más o menos los ajustes en patrimonio neto) en sintonía con la realidad de los mercados. En nuestro trabajo analizamos si la información derivada del resultado global, en el período 2009-2011 para las empresas del IBEX 35, añade más poder informativo al análisis de los estados financieros y en especial a las rentabilidades como indicadores de la realidad de los mercados.

The pedagogical value of games and songs : The perceptions of teachers

Aquest estudi intenta explorar i descobrir les actituds i creences d’alguns mestres de llengua anglesa de Catalunya sobre la naturalesa dels jocs i les cançons, així com el paper que juguen en les seves aules per ensenyar l’anglès als infants. Les opinions dels mestres de llengua anglesa van ser recollides mitjançant un qüestionari que contenia preguntes sobre els jocs i les cançons i els resultats s’analitzen i s’exposen en aquest estudi.

Incumbent audit firm-provided tax services and the clients with low financial reporting quality

This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies’ low financial reporting quality. In particular, we examine the association between tax-related fees and the likelihood of timely restatements, and internal control weakness disclosures among a sample of US companies that all have misstatements in financial information. The empirical findings indicate that companies paying higher tax-related fees are less likely to disclose SOX 404 internal control weakness disclosures, implying that underlying control problems are unacknowledged when incumbent audit firm provided tax-related fees are higher. However, the findings suggest that just providing both audit and tax-related services does not have an impact on audit quality per se, but rather it is the magnitude of the tax-related fees in particular that counts. We also find some evidence suggesting that companies paying higher tax-related fees have higher likelihood of restatement lags, whereas companies paying smaller tax-related fees to their audit firm restate financial statements in a timelier manner. Overall, the findings suggest that audit scrutiny of client companies with low quality financial reporting is weaker when the magnitude of tax-related fees is higher.

Management of Exceptions on Access Control Policies

Peer-reviewed

Liderazgo y dirección de empresas en el s. XXI

Peer-reviewed

Liderazgo y dirección de empresas en el s. XXI

Peer-reviewed

Percepció i coneixements dels estudiants d'infermeria sobre la violència en la parella

Les últimes dades de l'estudi europeu del 2014, sobre la violència de parella indiquen que gairebé 62 milions de dones europees, havien sofert actes de violència de gènere, entre els quals es destaca els relacionats amb la violència de parella (VP). Els maltractaments constitueixen un problema molt greu que genera al nostre país cada vegada més alarma social i més actuacions legals i professionals per fer-li front. El sistema de salut és, amb freqüència, el primer lloc al que les víctimes de violència domèstica acudeixen a la recerca d'assessorament i ajuda, sent aquest el motiu pel qual els professionals de la salut tenen un paper central per a la seva assistència. Aquests formen part implicada en el sistema de detecció, atenció i actuació. Per això, els plans d'estudi de Grau d'Infermeria recullen en el BOE la formació en VP des de l’àmbit universitari. L’objectiu del nostre estudi consisteix en la identificació de la percepció i dels coneixements en relació a la violència de parella dels estudiants del Grau d’Infermeria de la Universitat de Girona durant el curs acadèmic 2012-2013. Per a dur-lo a terme es va realitzar un anàlisi quantitatiu dels resultats a través de l’administració d’una enquesta sobre sis aspectes de la VP, l’enquesta incloïa el perfil demogràfic (sexe, edat i anys d'estudi) dels estudiants i les declaracions relatives a les seves percepcions i coneixements sobre la VP: causes d'abús; la identificació de les dones objecte de VP i del seus autors; creences de les infermeres; funcions perceptibles; i la preparació educativa. Els estudiants del Grau d’Infermeria mostren tenir un bon coneixement sobre les causes del abús en VP, així com una formació adequada. També cal destacar que un 54,42% dels alumnes enquestats es veuen capacitats per afrontar un cas de VP com a infermer/a. S’observa una millora de la formació educativa en el transcurs acadèmic. En 1r curs un 40,09% té una bona formació, aquest valor augmenta fins a un 56,58% a tercer curs, baixant lleugerament fins un 44,27% a 4rt curs. Els resultats obtinguts són semblats a estudis de mostres similars en estudiants d'infermeria de Memphis (EUA) i de la University of Southern Queensland (Austràlia) quant a coneixements i percepció sobre la VP. Encara que els resultats mostren un coneixement i una percepció sobre la VP adequada, destaquem que això no succeeix en gairebé un 40% dels enquestats. La introducció de matèries específiques sobre igualtat i sobre violència contra la dona en els plans d’estudis, pot esdevenir una mesura preventiva per revisar i corregir possibles mites i creences en VP. Per tant, és necessari millorar la formació del currículum en estudiants d'infermeria per la importància d'aquest greu problema de salut pública, donant major èmfasis en la satisfacció de les necessitats emocionals i en la comprensió dels diferents enfocaments en VP, especialment en mesures de prevenció i educació