Earnings management and cultural values

Using theory and empirical data from social psychology to measure for cultural differences between countries, we study the effect of individualism as defined by Hofstede (1980) and egalitarianism as defined by Schwartz (1994, 1999, 2004) on earnings management. We find a significant influence of both cultural measures. In line with Licht et al. (2004), who argue that individualistic societies may be less susceptible to corruption, we find that countries scoring high on individualism tend to have lower levels of earnings management. In addition, we find that egalitarianism, defined as a society's cultural orientation with respect to intolerance for abuses of market and political power, is negatively related with earnings management. Our results are robust to different specifications and controls. The main message of this paper is that besides formal institutions, cultural differences are relevant to explain earnings management behaviour. We think that our work adds to the understanding of the importance of cultural values in managerial behaviour across countries contributing to the literature on earnings management and law and institutions.

Reading Ng Kim Chew: Malaysian-Chineseness and memory in contemporary Malaysian Chinese literature in taiwan

The idea of Chineseness as a geographic, cultural-specific and ethnically-charged concept, and the pivotal role assumed by memory linger throughout the writings of most authors hailing from Chinese community in Southeast Asia. Among these communities, being the Malaysian Chinese the more prolific in terms of number of writers and pieces of literature produced, this paper deals specifically with it. Its focus is put on the literature produced by Malaysian Chinese authors residing in Taiwan, which topic constitutes an important part of the first chapter, and on one of its main representatives, Ng Kim Chew, to whom chapter two and three are fully dedicated. A literary analysis of one of his short stories, Huo yu tu, will allow the reader to have a first-hand experience, through excerpts from the original text, of the importance of Chineseness and memory in the literary production of Ng and of many authors sharing with him similar life and literary experiences. I started this research from the assumption that these authors make large use of their own memories and memories from their own community in their writing as a way to re-tie themselves to the Chineseness they left in their places of origin. However in the case of Ng Kim Chew, the analysis of his works led be to theorizing that the identity he is imbued with, if there is one, is not Chinese, nor Malaysian, but purely and distinctively Malaysian-Chinese. This paper can also serve as an introduction for the general public to the field of Sinophone literature from Southeast Asia and to promote wider and innovative paths of research within the realm of Chinese studies that go beyond China proper.

Bringing actors and violent conflict into forced migration literature. A model of the decision to return

Populations displaced as a result of mass violent conflict have become one of the most pressing humanitarian concerns of the last decades. They have also become one salient political issue as a perceived burden (in economic and security terms) and as an important piece in the shift towards a more interventionist paradigm in the international system, based on both humanitarian and security grounds. The saliency of these aspects has detracted attention from the analysis of the interactions between relocation processes and violent conflict. Violent conflict studies have also largely ignored those interactions as a result of the consideration of these processes as mere reaction movements determined by structural conditions. This article takes the view that individual’s agency is retained during such processes, and that it is consequential, calling for the need to introduce a micro perspective. Based on this, a model for the individual’s decision of return is presented. The model has the potential to account for the dynamics of return at both the individual and the aggregate level. And it further helps to grasp fundamental interconnections with violent conflict. Some relevant conclusions are derived for the case of Bosnia-Herzegovina and about the implications of the politicization of return.

Tecla d'Iconi, més enllà de la llegenda : estudi del paper desenvolupat per la dona en el cristianisme primitiu a través de la protagonista dels Actes de Pau i Tecla

El cristianisme, en els seus inicis, significà per la dona la possibilitat de triar un destí diferent al del matrimoni i la maternitat que li deparava la societat greco-romana. Tanmateix, en el procés d'institucionalització de la nova religió (s. I-IV), la dona, que en les primitives comunitats cristianes havia ocupat llocs de responsabilitats al costat dels seus companys masculins, va quedar relegada al desenvolupament de tasques assistencials. Els canvis experimentats pel rol femení durant aquest període es manifestaran en les transformacions operades a través de la literatura en la figura de Tecla d'Iconi (santa Tecla), un personatge intemporal, tan capaç de representar els diferents arquetips de dona ideal que ha creat l'Església cristiana, com les ànsies emancipadores d'alguns col·lectius feministes.

L’assalt de l’aristocràcia gal•loromana al poder episcopal (darrer quart del s. IV-primer quart del s. VI): estratègies de persuasió social i controvèrsies doctrinals derivades de les interpretacions aristocratitzants de la comunitat cristiana

Estudi realitzat a partir d’una estada al Laboratoire d’études sur les monothéismes (UMR 8584, Centre national de la recherche scientifique / École pratique des hautes études / Université Paris IV-Sorbonne), França, entre 2010 i 2011. Anàlisi de la crisi estructural que afectà a l’església gal•la entre el darrer quart del segle IV i el primer del segle VI, crisi causada per la cristianització a gran escala de les elits aristocràtiques gal•loromanes i per la reivindicació per part d’aquest estament de la translació a l’esfera de la jerarquia institucional de l’Església de la seva preeminència econòmica i social. Aquest procés implicà l’aparició d’algunes interpretacions del “fet existencial cristià” que tractaven de legitimar en el plànol teòric la presa del control de les comunitats cristianes per part de la noblesa senatorial. En relació a aquest últim punt, s’ha donat particular rellevància a l’anomenada “controvèrsia semipelagiana” a Provença, amb especial èmfasi en dos punts: a) la relació entre l’oposició a la teologia agustiniana de la gràcia en alguns cercles monàstics provençals –Marsella, Lérins– i l’emergència en aquests ambients d’una literatura autobiogràfica en la que la reflexió sobre els conceptes de uocatio divina i conuersio a l’ascetisme cristià està estretament vinculada a un esforç teòric de redefinició i reorientació de l’ethos aristocràtic; i b) la relació entre els punts teològics debatuts en aquesta controvèrsia i les concepcions eclesiològiques dels pensadors que hi prengueren part –entengui’s aquí per eclesiologia la definició teòrica dels límits i dels fonaments de la “comunitat cristiana”, amb especial incidència en aquest cas en els plantejaments sobre el rol que l’aristòcrata havia d’exercir en aquestes noves comunitats “transversals”–. Aquest projecte bianual ha posat de manifest la inexistència d’una “teologia semipelagiana”, ateses les antagòniques concepcions eclesiològiques dels autors tradicionalment associats a aquesta corrent de pensament: Cassià entén la comunitat cristiana com una elit ascètica en la que els criteris “laics” d’estratificació social queden suspesos, i rebutja –en la teoria i en la pràctica– que aquesta elit hagi d’assumir el lideratge de la comunitat de fidels seglars; en els autors del cercle de Lérins, en canvi, l’oposició a la teologia agustiniana de la gràcia és inspirada per l’esforç d’importar a tota la comunitat cristiana els ideals monàstics, quelcom que fou també una via de legitimació de l’autoritat dels monjos-bisbes d’origen aristocràtic sorgits del cenobi de Lérins.

OSIRISv1.2: a named entity recognition system for sequence variants of genes in biomedical literature

Background: Single Nucleotide Polymorphisms, among other type of sequence variants, constitute key elements in genetic epidemiology and pharmacogenomics. While sequence data about genetic variation is found at databases such as dbSNP, clues about the functional and phenotypic consequences of the variations are generally found in biomedical literature. The identification of the relevant documents and the extraction of the information from them are hampered by the large size of literature databases and the lack of widely accepted standard notation for biomedical entities. Thus, automatic systems for the identification of citations of allelic variants of genes in biomedical texts are required. Results: Our group has previously reported the development of OSIRIS, a system aimed at the retrieval of literature about allelic variants of genes http://ibi.imim.es/osirisform.html. Here we describe the development of a new version of OSIRIS (OSIRISv1.2, http://ibi.imim.es/OSIRISv1.2.html webcite) which incorporates a new entity recognition module and is built on top of a local mirror of the MEDLINE collection and HgenetInfoDB: a database that collects data on human gene sequence variations. The new entity recognition module is based on a pattern-based search algorithm for the identification of variation terms in the texts and their mapping to dbSNP identifiers. The performance of OSIRISv1.2 was evaluated on a manually annotated corpus, resulting in 99% precision, 82% recall, and an F-score of 0.89. As an example, the application of the system for collecting literature citations for the allelic variants of genes related to the diseases intracranial aneurysm and breast cancer is presented. Conclusion: OSIRISv1.2 can be used to link literature references to dbSNP database entries with high accuracy, and therefore is suitable for collecting current knowledge on gene sequence variations and supporting the functional annotation of variation databases. The application of OSIRISv1.2 in combination with controlled vocabularies like MeSH provides a way to identify associations of biomedical interest, such as those that relate SNPs with diseases.

Early Christian School Texts on Papyri: the database

Database of papyrus school texts which may be identified as Christian on the basis of the presence of some internal indicator: Christian symbols, textual content originating from the Bible or of a clearly Christian origin proposed as a copying exercise, or Christian contents not part of the exercise itself, such as prayers or invocations.

Teaching Literature in EFL through the Story Grammar and Reader Response Approach

La Literatura ha de ser implementada a les aules com a eina per a l’ensenyament i aprenentatge de la llengua anglesa, i hauria de complementar els llibres de text d’ensenyament d’aquesta llengua. D’aquesta manera els alumnes seran exposats encara més a una varietat de registres, expressions i vocabulari d’aquesta llengua. La metodologia d’ensenyar la gramàtica dels contes o històries coneguda en anglès com “Story Grammar Approach” (SGA) i la metodologia sobre la comprensió i reacció lectora o “Reader Response Approach” (RRA) són excel•lent vehicles per a implementar la Literatura com a eina a les aules per a ensenyar anglès.La metodologia sobre la gramàtica de contes o “SGA” només es pot posar en pràctica quan els textos són narratius perquè aquests posseeixen tots els següents elements:• Personatges• Ambient• Trama• Conflicte• Resolució• Tema La metodologia de la reacció lectiva o “RRA” es centra principalment en la comprensió subjectiva i reacció del lector sobre un text, en la qual el lector formula una hipòtesis i aporta les seves idees sobre el text a una conversa grupal. Els estudiants han de poder aportar les seves reaccions, idees i respostes sobre els textos. La metodologia “RRA” també enfoca les habilitats cognitives superiors i empenya a l’alumne a millorar la seva expressió oral.Aquestes dues metodologies aporten incomptable avantatges. Treballen totes les intel•ligències múltiples i totes les competències acadèmiques (menys la matemàtica), els alumnes aprenen a treballar i a escolar als altres (i valorar altres opinions), poden aprendre sobre diferents cultures, la història, geografia, són exposats a diferents gèneres, i fomenten i estimulen la lectura i escriptura, com també treballen les habilitats productives i receptives en l’aprenentatge del anglès.

The Economic Effects of Christian Moralities

This article examines the different influences that Catholicism and Protestantism exert on economically relevant values. It argues that Catholic theology and practice facilitate personal transactions while Protestantism favors values and types of moral and legal enforcement better adapted for impersonal trade. Protestantism may thus be more conducive to economic growth through anonymous exchange while Catholicism may provide better support for personal contracting. Several components of this hypothesis are confirmed using statistical models with data from the 1998 ISSP international survey on religion. These show that Protestants are more trusting of anonymous counter parties, develop more reliable institutions for legal enforcement and are more willing to spend resources on monitoring and punishing other members of the community. Catholicism is more protective of the family and small-group relationships, and provides more tolerant and less motivating beliefs. Relatively smaller and less consistent differences appear in terms of worldly personal success and incentives.

Review of the literature on reference pricing

This paper reviews the literature on reference pricing (RP) in pharmaceutical markets. The RP strategy for cost containment of expenditure on drugs is analyzed as part of the procurement mechanism. We review the existing literature and the state-of-the-art regarding RP by focusing on its economic effects. In particular, we consider: (1) the institutional context and problem-related factors which appear to underline the need to implement an RP strategy; i.e., its nature, characteristics and the sort of health care problems commonly addressed; (2) how RP operates in practice; that is, how third party-payers (the insurers/buyers) have established the RP systems existing on the international scene (i.e., information methods, monitoring procedures and legislative provisions); (3)the range of effects resulting from particular RP strategies (including effects on choice of appropriate pharmaceuticals, insurer savings, total drug expenditures, prices of referenced and non-referenced products and dynamic efficiency; (4) the market failures which an RP policy is supposed to address and the main advantages and drawbacks which emerge from an analysis of its effects. Results suggest that RP systems achieve better their postulated goals (1) if cost inflation in pharmaceuticals is due to high prices rather than to the excess of prescription rates, (2) when the larger is the existing difference in prices among equivalent drugs, and (3) more important is the actual market for generics.

Breaking down the barriers between literature and language in the EFL classroom

Aquest treball gira entorn la qüestió de l’ús que es fa de la literatura com a medi per a l’ensenyament de l’anglès com a segona llengua. En primer lloc, dibuixa el marc de la situació actual on hi ha una clara separació entre llengua i literatura com a assignatures diferenciades i fa un repàs de les diferents metodologies que al llarg de la historia han utilitzat la literatura com a eina d’aprenentatge de la llengua. Segonament, el treball explica el desenvolupament i posada en pràctica d’una unitat didàctica completa per a alumnes de segon de batxillerat, que te la literatura con a punt de sortida. El treball mira de concloure com la utilització de la literatura exerceix un poder de motivació clau en els alumnes i aporta un context que dona sentit i riquesa a l’ensenyament de la llengua. Per últim, el treball fa un recull de les opinions de professors d’anglès de Catalunya al respecte d’aquest tema, a través d’un qüestionari que 66 professors associats a l’APAC (Associació de Professors d’Anglès de Catalunya) van respondre de manera desinteressada.

The evolution of recent research on Catalan literature through the production of PhD theses: a bibliometric and social network analysis

Introduction. This paper studies the situation of research on Catalan literature between 1976 and 2003 by carrying out a bibliometric and social network analysis of PhD theses defended in Spain. It has a dual aim: to present interesting results for the discipline and to demonstrate the methodological efficacy of scientometric tools in the humanities, a field in which they are often neglected due to the difficulty of gathering data. Method. The analysis was performed on 151 records obtained from the TESEO database of PhD theses. The quantitative estimates include the use of the UCINET and Pajek software packages. Authority control was performed on the records. Analysis. Descriptive statistics were used to describe the sample and the distribution of responses to each question. Sex differences on key questions were analysed using the Chi-squared test. Results. The value of the figures obtained is demonstrated. The information obtained on the topic and the periods studied in the theses, and on the actors involved (doctoral students, thesis supervisors and members of defence committees), provide important insights into the mechanisms of humanities disciplines. The main research tendencies of Catalan literature are identified. It is observed that the composition of members of the thesis defence committees follows Lotka's Law. Conclusions. Bibliometric analysis and social network analysis may be especially useful in the humanities and in other fields which are lacking in scientometric data in comparison with the experimental sciences.