16 resultados para Industry Expresses Attitudes Toward Accounting

em BORIS: Bern Open Repository and Information System - Berna - Suiça


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On 9 February 2014, the Swiss people accepted the popular initiative “against mass immigration” launched by the national-conservative Swiss People’s Party (SVP). This voting outcome has triggered wide-ranging debates about both the policy on immigrants as well as the future of Switzerland within the European context. Against this background, we evaluate attitudes toward immigration in Switzerland. Using hitherto unexplored survey data of MOSAiCH, our empirical analyses show that already in the year 2013, before the debate about the initiative on mass immigration was in full swing, roughly 53 percent of the 1011 interviewed Swiss citizens stated that immigration should be reduced. Moreover, our estimations indicate that the threats and fears induced by immigration and the will to maintain sovereignty and autonomy are particularly relevant for attitudes toward immigration. By contrast, education and national or personal economic conditions are only weakly related to the immigration issue.

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We investigate whether the dependence of immigrants on welfare benefits leads to opposition to further immigration by natives and immigrants in a pooled cross-section of 21 European countries for the 2004{2010 period. Explicitly controlling for the dependence of immigrants and natives on benefits we find that higher benefit take-up rates among immigrants than among natives lead to less favourable attitudes of natives towards immigration. Interestingly, we do not find similar stylised facts for immigrants' attitudes towards immigration.

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We investigate whether the dependence of immigrants on welfare benefits leads to opposition to further immigration by natives and immigrants in a pooled cross-section of 21 European countries for the 2004-2010 period. Explicitly controlling for the dependence of immigrants and natives on benefits we find that higher benefit take-up rates among immigrants than among natives lead to less favourable attitudes of natives towards immigration. Interestingly, we do not find similar stylised facts for immigrants' attitudes towards immigration.

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The paper analyzes the link between personality traits and attitudes of Swiss citizens toward equal opportunities for immigrants. In particular, we examine the extent to which this relationship is moderated by the socio-structural context. We test the assumption that the direct links between personality traits and attitudes toward equal opportunities are strengthened by perceived ethnic diversity. Based on our empirical analyses, we are able to replicate central findings of the research on personality traits and attitudes toward immigrants for the Swiss context. While openness toward experience and agreeableness are positively related to a preference for equal opportunities, conscientiousness is negatively linked to these attitudes. Furthermore, our results reveal that the link between conscientiousness and attitudes toward equal opportunities is significantly moderated by the perceived share of foreigners in the neighborhood. This finding is especially relevant for future research on the effects of personality traits.

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The tension between openness and closedness is one of the most important cleavages in Swiss political debates. In the present article, we study the psychological foundations of attitudes regarding this issue. More precisely, we examine the link between personality and attitudes toward the degree of openness of Switzerland as a general stance toward the cultural, economic and political alignment of the country. Personality is understood as a complex and multifaceted concept that forms the basis for consistent patterns of attitudes and behavior. We build on the Five-Factor Theory to explain the link between personality traits, contextual factors and political attitudes. Analyzing survey data from a random sample of Swiss citizens, we find clear evidence that personality traits affect political attitudes. Furthermore, we are able to demonstrate that the relationship between personality and attitudes toward the degree of openness of Switzerland is moderated by perceived ethnic diversity in the neighborhood.

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Intolerance toward immigrants has recently reached noticeable highs in Switzerland. Referring to the conflict theory, the perception of a specific group as a threat tends to lead to intolerance toward that group. The expectation of a negative relationship between threat and tolerance is nevertheless not assumed to be universally valid for all members of society. In particular, the contact theory assumes that intercultural encounters should promote positive attitudes toward culturally different individuals and groups. Using a new and unique data set, our Heckman selection models reveal that Swiss who view rising immigration to mean a loss of economic privileges and an erosion of Swiss cultural values are less tolerant toward immigrants. Moreover, our results indicate that contact with immigrants may moderate this effect. However, not all group settings are able to reduce the perceived threats in a similar way, and not all sorts of social contact are able to foster tolerance toward immigrants.

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Background Lack of donor organs remains a major obstacle in organ transplantation. Our aim was to evaluate (1) the association between engaging in high-risk recreational activities and attitudes toward organ donation and (2) the degree of reciprocity between organ acceptance and donation willingness in young men. Methods A 17-item, close-ended survey was offered to male conscripts ages 18 to 26 years in all Swiss military conscription centers. Predictors of organ donation attitudes were assessed in bivariate analyses and multiple logistic regression. Reciprocity of the intentions to accept and to donate organs was assessed by means of donor card status. Results In 1559 responses analyzed, neither motorcycling nor practicing extreme sports reached significant association with donor card holder status. Family communication about organ donation, student, or academic profession and living in a Latin linguistic region were predictors of positive organ donation attitudes, whereas residence in a German-speaking region and practicing any religion predicted reluctance. Significantly more respondents were willing to accept than to donate organs, especially among those without family communication concerning organ donation. Conclusions For the first time, it was shown that high-risk recreational activities do not influence organ donation attitudes. Second, a considerable discrepancy in organ donation reciprocity was identified. We propose that increasing this reciprocity could eventually increase organ donation rates.

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Symptomatic management is often all that is recommended in children with fever. To date, only 2 nationwide surveys of pediatricians regarding their attitudes toward fever have been published.

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The objective of this study was to determine the effect of wearing a mouthguard on maximal exercise capacity and cardiopulmonary parameters at peak workload, and to assess the athletes' attitudes toward wearing a mouthguard. Thirteen volunteer male athletes (18 to 27 years old) were interviewed before and after delivery of a custom-made laminated mouthguard. A visual analogue scale (VAS, 0 - 100 mm) was used for judgment of interference with breathing, speaking, concentration and athletic performance. In addition, the athletes were subjected to a cardiorespiratory examination on a cycle ergometer with and without mouthguards. Subjectively, the athletes rated the mean interference with performance to be 37 mm VAS at the beginning of the study. Mean scores of impairment decreased to 23 mm VAS (p = 0.081) after wearing the mouthguard for four weeks, and further improved to 12 mm VAS (p < 0.001) after the test on the cycle ergometer. Objectively, the maximum workload during spiroergometry was even slightly elevated during exercise with the mouthguard (330.2 W) compared to exercise without the mouthguard (314.5 W). Peak minute ventilation and oxygen uptake were not different during exercise with and without the mouthguard. The present study demonstrated that a custom-made mouthguard does not significantly affect or reduce maximum exercise performance of athletes.

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BACKGROUND AND PURPOSE: Computer-assisted navigation is increasingly used in functional endoscopic sinus surgery (FESS) to prevent injury to vital structures, necessitating preparative CT and, thus, radiation exposure. The purpose of our study was to investigate currently used radiation doses for CT in computer-assisted navigation in sinus surgery (CAS-CT) and to assess minimal doses required. MATERIALS AND METHODS: A questionnaire inquiring about dose parameters used for CAS-CT was sent to 30 radiologic institutions. The feasibility of low-dose registration was tested with a phantom. The influence of CAS-CT dose on technical accuracy and on the practical performance of 5 ear, nose, and throat (ENT) surgeons was evaluated with cadaver heads. RESULTS: The questionnaire response rate was 63%. Variation between minimal and maximal dose used for CAS-CT was 18-fold. Phantom registration was possible with doses as low as 1.1 mGy. No dose dependence on technical accuracy was found. ENT surgeons were able to identify anatomic landmarks on scans with a dose as low as 3.1 mGy. CONCLUSIONS: The vast dose difference between institutions mirrors different attitudes toward image quality and radiation-protection issues rather than being technically founded, and many patients undergo CAS-CT at higher doses than necessary. The only limit for dose reduction in CT for computer-assisted endoscopic sinus surgery is the ENT surgeon's ability to cope with impaired image quality, whereas there is no technically justified lower dose limit. We recommend, generally, doses used for the typical diagnostic low-dose sinus CT (120 kV/20-50 mAs). When no diagnostic image quality is needed, even a reduction down to a third is possible.

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Although there are various definitions for the term “well-being,” it is agreed that well-being in school represents a set of subjective feelings and attitudes toward school. Moreover, enjoyment (some use the term “happiness”) is recognized as a core element of well-being in general as well as at school. Well-being in school is defined as an indicator of the quality of scholastic life, and contributes to students’ physical and psychological health and development. As such it is strongly connected to learning. Well-being in school consists of cognitive, emotional, and physical components, i.e., a learner’s thoughts, feelings, and bodily sensations. Consequently, it differs significantly from an individual’s cognitive appraisals like satisfaction, or from discrete positive emotions like enjoyment. Well-being in school can be described through the relationship of positive and negative aspects of school life

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In 1999, all student teachers at secondary I level at the University of Bern who had to undertake an internship were asked to participate in a study on learning processes during practicum: 150 students and their mentors in three types of practicum participated—introductory practicum (after the first half‐year of studies), intermediate practicum (after two years of studies) and final practicum (after three years of studies). At the end of the practicum, student teachers and mentors completed questionnaires on preparing, teaching and post‐processing lessons. All student teachers, additionally, rated their professional skills and aspects of personality (attitudes towards pupils, self‐assuredness and well‐being) before and after the practicum. Forty‐six student teachers wrote daily semi‐structured diaries about essential learning situations during their practicum. Results indicate that in each practicum students improved significantly in preparing, conducting and post‐processing lessons. The mentors rated these changes as being greater than did the student teachers. From the perspective of the student teachers their general teaching skills also improved, and their attitudes toward pupils became more open. Furthermore, during practicum their self‐esteem and subjective well‐being increased. Diary data confirmed that there are no differences between different levels of practicum in terms of learning outcomes, but give some first insight into different ways of learning during internship.

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Portrayals of women in advertisements have a significant impact on the maintenance of gender stereotypes in society. Therefore, the present research investigates the effectiveness of communal and agentic female characters in advertisements as well as the question how evaluations of such characters are influenced by perceivers' sexist attitudes toward women. Results show that communal female advertising characters are evaluated more favorably than agentic ones and that these evaluations predict advertising effectiveness. Benevolent sexism predicts more positive evaluations of communal female advertising characters (studies 1 and 2). Moreover, hostile sexism predicts less positive evaluations of agentic female advertising characters when it is assessed under time pressure (Study 2). Implications of these findings for the perpetuation of gender stereotypes in advertisements and in society are discussed.

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Because of the unknown usage scenarios, designing the elementary services of a service-oriented architecture (SOA), which form the basis for later composition, is rather difficult. Various design guide lines have been proposed by academia, tool vendors and consulting companies, but they differ in the rigor of validation and are often biased toward some technology. For that reason a multiple-case study was conducted in five large organizations that successfully introduced SOA in their daily business. The observed approaches are contrasted with the findings from a literature review to derive some recommendations for SOA service design.

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The current study investigated the attitudes and knowledge regarding diet and oral hygiene of parents with kindergarten children. The parents' statements were evaluated in terms of their socioeconomic background and were compared with the annual clinical examination of the children. The objective of the study was to assess the effectiveness of the school dental-health program and adapt it to today's societal needs. Of those who participated in the interview, 61% were Swiss, 16% were from former Yugoslavia or Turkey, and 12% each from the EU or other countries. Of the children examined, 39% already had caries, and 18% of those showed more than two lesions. The parents' knowledge correlated with the severity of the child's caries as well as with the parents' income, country of origin, and education. There was a correlation between the child's dental decay and lower income, as well as lower education and non-Swiss nationality of the parents. Parents with higher income and better education more often participated in the preschool's preventive program. Parents from former Yugoslavia or Turkey participated less frequently than parents from other countries. The study demonstrated that parents who especially needed instruction and prophylaxis are contacted too late or not at all through the dental-health program at kindergarten and that new approaches to prevention should be implemented to more effectively reach the parents.