193 resultados para EMPIRICAL-EVIDENCE


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This study estimates the new Keynesian Phillips curve (NKPC) ofGali and Monacelli for a small open economy using Australian data.Our detailed investigation hinges on estimating the structuralparameters in five different variants of the Gali–Monacelli NKPC,which relates the inflation process to terms of trade and the realexchange rate; the marginal cost and output gap as proxies for realeconomic activity and the hybrid version incorporating bothforward- and backward-looking inflation expectations. The analysisand extensive robustness checks overwhelmingly establish that theGali–Monacelli NKPC cannot explain the dynamics of inflation andis rejected by the Australian data.

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The aim of this article is to contribute to the development of our  understanding of two aspects of attitude change in Australia. First, both cohort and individual explanations for attitude change are tested empirically. Second, empirical evidence is provided about the nature and scope of change in gender role attitudes amongst males and females, and of different birth cohorts in Australia, as reported in two survey periods: 1994 and 2002. In particular, the question of whether there is empirical evidence of cohort differences in attitudes to gender roles in Australia is investigated. TheThe aim of this article is to contribute to the development of our understanding of two aspects of attitude change in Australia. First, both cohort and individual explanations for attitude change are tested empirically. Second, empirical evidence is provided about the nature and scope of change in gender role attitudes amongst males and females, and of different birth cohorts in Australia, as reported in two survey periods: 1994 and 2002. In particular, the question of whether there is empirical evidence of cohort differences in attitudes to gender roles in Australia is investigated. The findings show that birth cohorts display progressively more modern attitudes, but people tend not to change their attitudes as they get older. In addition, men and women have different attitudes to gender roles, with men displaying more traditional beliefs than women. Having more than one child makes women less inclined to express the belief that women should work.

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Debates over the merits and demerits of globalisation for health are increasingly polarised. Conclusions range from globalisation being essentially positive for health, albeit with a need to smooth out some rough edges, to one of utter condemnation, with adverse effects on the majority of the world's population. Anyone wading into this debate is immediately confronted by seemingly irreconcilable differences in ideology, opinion and interests. Both camps agree that global changes are occurring, and with them many of the determinants of population health status. While some skepticism persists about whether “globalisation” has value beyond being a fashionable buzzword, most agree that we need better understanding of these changes. Two difficult questions arise: (i) What are the health impacts of these changes; and (ii) how can we respond more effectively to them? To move beyond the stand-offs that have already formed within the health community, this paper reviews the main empirical evidence that currently exists, summarises key points of debate that remain, and suggests some ways forward for the research and policy communities. In particular, there is need for an informed and inclusive debate about the positive and negative health consequences of globalisation.

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In order to promote healthful nutrition, insight is needed into the determinants of nutrition behaviours. Behavioural determinant research and behavioural nutrition interventions have focused mostly on individual-level motivational factors. It has been argued that the individual's socio-cultural and physical environments may be the main determinants of nutrition behaviours. However, the theoretical basis and empirical evidence for environmental determinants of nutrition behaviours are not strong. The present paper is a narrative review informed by a series of systematic reviews and recent original studies on associations between environmental factors and nutrition behaviours to provide an overview and discussion of the evidence for environmental correlates and predictors of nutrition behaviour. Although the number of studies on potential environmental determinants of nutrition behaviours has increased steeply over the last decades, they include only a few well-designed studies with validated measures and guided by sound theoretical frameworks. The preliminary evidence from the available systematic reviews indicates that socio-cultural environmental factors defining what is socially acceptable, desirable and appropriate to eat may be more important for healthful eating than physical environments that define the availability and accessibility of foods. It is concluded that there is a lack of well-designed studies on environmental determinants of healthful eating behaviours. Preliminary evidence indicates that social environmental factors may be more important than physical environmental factors for healthful eating. Better-designed studies are needed to further build evidence-based theory on environmental determinants to guide the development of interventions to promote healthful eating.

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The immunocompetence handicap hypothesis was formulated 12 years ago in an attempt to offer a proximate mechanism by which female choice of males could be explained by endocrine control of honest signalling. The hypothesis suggested that testosterone has a dual effect in males of controlling the development of sexual signals while causing immunosuppression. Our purpose in this review is to examine the empirical evidence to date that has attempted to test the hypothesis, and to conduct a meta-analysis on two of the assumptions of the hypothesis, that testosterone reduces immunocompetence and increases parasitism, to ascertain any statistical trend in the data. There is some evidence to suggest that testosterone is responsible for the magnitude of trait expression or development of sexual traits, but this is by no means conclusive. The results of many studies attempting to find evidence for the supposed immunosuppressive qualities of testosterone are difficult to interpret since they are observational rather than experimental. Of the experimental studies, the data obtained are ambiguous, and this is reflected in the result of the meta-analysis. Overall, the meta-analysis found a significant suppressive effect of testosterone on immunity, in support of the hypothesis, but this effect disappeared when we controlled for multiple studies on the same species. There was no effect of testosterone on direct measures of immunity, but it did increase ectoparasite abundance in several studies, in particular in reptiles. A funnel analysis indicated that the results were robust to a publication bias. Alternative substances that interact with testosterone, such as glucocorticoids, may be important. Ultimately, a greater understanding is required of the complex relationships that exist both within and between the endocrine and immune systems and their consequences for mate choice decision making.

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Men's health literacy and its bearing on health-related attitudes and behaviour are curiously absent from discussions on health literacy and men's health. This is perhaps understandable given the lack of a theoretical understanding and empirical evidence. In this article, we review and comment on the published literature addressing health literacy and men's health literacy. We define 'health literacy', note a silent discourse on gender in the international debate on health literacy and identify gaps addressing men's health literacy. We also raise issues for research priorities and the practical development and implementation of evidence-based policies and programs aimed at improving men's health.

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This paper provides empirical evidence on the impact of audit committee characteristics on the extent of internal auditor’s contribution to financial statement audits in an emerging economy. Using a cross-sectional regression model, based on Felix, Gramling and Maletta’s (2001) study, it provides evidence of a positive relationship between internal auditor contribution to financial statement audits and three dimensions of audit committee characteristics: the proportion of independent audit committee members; the extent of audit committee members’ knowledge and experience in auditing, accounting, and finance; and the extent of audit committee review of IA proposal related to program, budget and coordination. A second model examines a relationship between internal audit contribution to financial statement audits and audit fees. However, the results did not yield a significant relationship between the two variables. These results are based on a unique data set comprised of publicly available data matched with survey data from chief internal auditors or financial controllers of 90 firms listed on the Kuala Lumpur Stock Exchange (KLSE).

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Xinwei Zheng examines if common factors of liquidity can be determined by ownership structure measured by asymmetric information in an emerging market that has adopted an order-driven trading system. Using China as a case for the study, I select a broad sample of stocks from two separate Chinese stock exchanges to measure and
analyse the relationship. My empirical evidence seems significant and pervasive. These findings about the Chinese stock market provide useful pointers for understanding commonality in emerging economies and shed critical light
on a new dimension of the working of emerging markets.

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Interventions that seek to increase empathy are a common feature of programs offered to sexual and violent offenders. Yet, there is little empirical evidence to suggest that they contribute positively to program outcomes. This paper explores the rationale for the delivery of empathy training with violent offenders, describes some of the most commonly used approaches, and reviews the current evidence base relating to effectiveness. It is concluded that while there are strong theoretical grounds for identifying empathy deficits as an important area of criminogenic need, there are considerable difficulties in establishing the extent to which the interventions offered in this area might be considered to be successful in reducing risk.

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Publicly available information indicates that the collapse of the high-profile corporations during the recent past were due to the unethical actions of a number of major players, including high level managers in those corporations. These examples of the ethical misdeeds of corporate actors have influenced accounting professional bodies and academic institutions around the globe to revisit the issue of ethical training of business and accounting students—the corporate managers of tomorrow. However, little is known about the ethical perceptions of business and accounting students, and business academics are finding it challenging to develop and promote ethics-based accounting and business curricula. This study addresses the research gap. It explores the ethical perceptions of accounting and business students in two Australian universities using three paradigms, that is, whether there are differences between regional and metropolitan, male and female, older and younger accounting students with respect to their ethical perceptions. Empirical evidence provided in this study
suggests that while there are no differences in ethical perceptions of the regional and metropolitan accounting and business students, female and older students are found to be more ethical compared to male and younger students.

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The claim is made in this paper that the discourse of education offers a challenge to evidence-based practices because this latter approach is embedded in the discourse of management. Although claiming the status of being 'scientific', this latter development is drawn upon problematically by policy makers to provide the warrant for stipulating rules and procedures for 'best practices' to which educators are being held accountable. This paper shall draw mostly upon Dewey and is structured into three sections. The first section will attempt to explain the flaw in this evidence-based approach by providing a comparison between empiricism and science. Second, a review of Dewey's recommendation for educators to become more scientific in attitude will then follow, leading to the final section, in which the case will be made that educational practice needs to become as scientific, philosophical and democratic as possible in order for educators to resist being de-professionalised.

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Managing corporate performance is an important yet challenging process. Recently, many enterprises have adopted business intelligence (BI) tools to facilitate more effective corporate performance management. Based on a survey with 290 organizations across North America and East Asia, this paper presents empirical evidence on the key benefits of and barriers to BI-based corporate performance management (CPM). The study reveals that the implementation of BI-based CPM faces multi-dimensional challenges. Organizations in East Asia perceived higher CPM benefits as well as higher CPM barriers than their counterparts in North America. Cultural, economic and environmental differences between the two regions explain these issues. The research findings offer important insights for multinational organizations that are planning or are in the process of implementing or reviewing their BI-based CPM, as well as for consulting companies that are assisting with CPM implementation in different countries.

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This paper provides new empirical evidence regarding corporate social responsibility information needs, perceptions and preferences in a developing country, Iran. While there is substantial research which has examined CSR practice, little reference has been made to the needs of major ‘users’ in developing countries. Results show that users of CSR information favor the corporate annual report as the primary disclosure source. They identified information about environment as the most important CSR information. While respondents believe that the level of CSR information provided is insufficient, the overall levels of understandability and credibility are acceptable. Users also indicated that they would prefer to have government as opposed to professional regulations governing CSR disclosure. This is a significant examination specifically directed at major users of CSR information in Iran; the findings presented in this paper contribute as a platform for the evolution of CSR disclosure guidelines in developing countries.

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This thesis provides critical empirical evidence on Bangladeshi family firm governance structures and their impacts on firm performance while taking political connections into consideration. Based on some theoretical argument the thesis presents some unique and robust results which are consistent with the Bangladeshi institutional characteristics.

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Although a large amount of research has been undertaken into the application of marketing techniques in church organizations, few studies have provided empirical evidence on the effects of brand orientation on church participation. This empirical study sought to contribute to the body of literature via a survey of 344 church attendees of a particular church denomination in Australia. The conceptual model hypothesizes brand orientation as performing direct and indirect effects on church participation through perceived benefits as the mediating variables. A person's perception of the extent to which a church engages in brand-oriented activities and behavior is significantly related with his or her perception of the benefits associated with church activities, which then leads to a higher level of church participation. The results reveal that brand orientation is significantly related with perceived benefits and church participation.