Gender inequality in health among elderly people in a combined framework of socioeconomic position, family characteristics and social support

This study analyses gender inequalities in health among elderly people in Catalonia (Spain) by adopting a conceptual framework that globally considers three dimensions of health determinants : socio-economic position, family characteristics and social support. Data came from the 2006 Catalonian Health Survey. For the purposes of this study a sub-sample of people aged 65–85 years with no paid job was selected (1,113 men and 1,484 women). The health outcomes analysed were self-perceived health status, poor mental health status and long-standing limiting illness. Multiple logistic regression models separated by sex were fitted and a hierarchical model was fitted in three steps. Health status among elderly women was poorer than among the men for the three outcomes analysed. Whereas living with disabled people was positively related to the three health outcomes and confidant social support was negatively associated with all of them in both sexes, there were gender differences in other social determinants of health. Our results emphasise the importance of using an integrated approach for the analysis of health inequalities among elderly people, simultaneously considering socio-economic position, family characteristics and social support, as well as different health indicators, in order fully to understand the social determinants of the health status of older men and women.

The case for a new accounting research agenda in Spain

In Spain both accounting practice and accounting research have been strongly influenced by accounting practices developed in the Englishspeaking world. This paper:1) Summarizes a seminal English paper, the 'Corporate Report', that identified the potential for accounting reports to serve a wide range of users.2) Identifies the ways in which English language accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than investors and creditors.3) Argues that for Spain the ideas put forward in the Corporate Report have a particular relevance, and might usefully form the basis for a new research agenda.

L'accessibilitat dels webs de les universitats catalanes

L'estudi vol detectar quin és el grau d'accessibilitat dels webs de les universitats catalanes. Els indicadors utilitzats són els presents en el nivell de prioritat 1 de les Pautes d'accessibilitat al contingut del web, versió 1.0 -WCAG- del World-Wide WebConsortium, acompanyats per altres de complementaris. Com a principal resultat s¿obté que només una de les 43 pàgines analitzades compleix els llindars d'accessibilitat.

A Three-Dimensional Framework to Analyse the Governance of Population Registers

In June 2006, the Swiss Parliament made two important decisions with regards to public registers' governance and individuals' identification. It adopted a new law on the harmonisation of population registers in order to simplify statistical data collection and data exchange from around 4'000 decentralized registers, and it also approved the introduction of a Unique Person Identifier (UPI). The law is rather vague about the implementation of this harmonisation and even though many projects are currently being undertaken in this domain, most of them are quite technical. We believe there is a need for analysis tools and therefore we propose a conceptual framework based on three pillars (Privacy, Identity and Governance) to analyse the requirements in terms of data management for population registers.

Schizotypy as an organizing framework for social and affective sciences

Schizotypy, defined in terms of commonly occurring personality traits related to the schizophrenia spectrum, has been an important construct for understanding the neurodevelopment and stress-diathesis of schizophrenia. However, as schizotypy nears its sixth decade of application, it is important to acknowledge its impressively rich literature accumulating outside of schizophrenia research. In this article, we make the case that schizotypy has considerable potential as a conceptual framework for understanding individual differences in affective and social functions beyond those directly involved in schizophrenia spectrum pathology. This case is predicated on (a) a burgeoning literature noting anomalies in a wide range of social functioning, affiliative, positive and negative emotional, expressive, and social cognitive systems, (b) practical and methodological features associated with schizotypy research that help facilitate empirical investigation, and (c) close ties to theoretical constructs of central importance to affective and social science (eg, stress diathesis, neural compensation). We highlight recent schizotypy research, ie providing insight into the nature of affective and social systems more generally. This includes current efforts to clarify the neurodevelopmental, neurobiological, and psychological underpinnings of affiliative drives, hedonic capacity, social cognition, and stress responsivity systems. Additionally, we discuss neural compensatory and resilience factors that may mitigate the expression of stress-diathesis and functional outcome, and highlight schizotypy's potential role for understanding cultural determinants of social and affective functions.

Feasibility of Cooperative Development of Wetland Mitigation Projects, TR-526, 2006

The Iowa Department of Transportation (Iowa DOT) currently performs wetland mitigation on a project-by-project basis. At the same time, other agencies like the Iowa Department of Natural Resources and Natural Resource Conservation Service are performing wetland restoration projects, and counties and cities may be mitigating wetland losses as well. This project examined the feasibility of developing cooperative wetland mitigation projects in order to utilize state and local resources more efficiently to benefit both Iowa and local communities. The project accomplished the following objectives: (1) Identified and characterized cooperative wetland mitigation programs nationwide; (2) Developed a needs assessment through a survey of state, county, and large city agencies in Iowa to describe wetland mitigation programs and determine challenges with mitigation and program improvements, including long-term risks associated with maintenance and monitoring programs; (3) Surveyed state, county, and city agencies and organizations to identify resources available for developing cooperative mitigation projects and procedures; (4) Developed a conceptual framework for cooperative wetland mitigation.

La Formación de la imagen turística inducida: un modelo conceptual

Teniendo en cuenta que la imagen turística ha sido reconocida como uno de los elementos más influyentes para la competitividad de los destinos turísticos, el principal objetivo de este artículo es construir un marco conceptual que muestre la influencia de la red relacional del destino en su imagen emitida. En este contexto, se asume que la imagen tu rística es una construcción social resultante de lainteracción de los distintos agentes que intervienen en el destino turístico (administraciones públicas, instituciones locales, empresas turísticas, etc.); y se propone un modelo teórico para mostrar los efectos de la red relacional del destino turístico en la calidad de la imagen turística creada en términos de conocimiento generado y, por tanto, en su competitividad

A Framework for Building Hypercubes Using MapReduce

The European Space Agency's Gaia mission will create the largest and most precise three dimensional chart of our galaxy (the Milky Way), by providing unprecedented position, parallax, proper motion, and radial velocity measurements for about one billion stars. The resulting catalogue will be made available to the scientific community and will be analyzed in many different ways, including the production of a variety of statistics. The latter will often entail the generation of multidimensional histograms and hypercubes as part of the precomputed statistics for each data release, or for scientific analysis involving either the final data products or the raw data coming from the satellite instruments. In this paper we present and analyze a generic framework that allows the hypercube generation to be easily done within a MapReduce infrastructure, providing all the advantages of the new Big Data analysis paradigmbut without dealing with any specific interface to the lower level distributed system implementation (Hadoop). Furthermore, we show how executing the framework for different data storage model configurations (i.e. row or column oriented) and compression techniques can considerably improve the response time of this type of workload for the currently available simulated data of the mission. In addition, we put forward the advantages and shortcomings of the deployment of the framework on a public cloud provider, benchmark against other popular solutions available (that are not always the best for such ad-hoc applications), and describe some user experiences with the framework, which was employed for a number of dedicated astronomical data analysis techniques workshops.

A Framework for Building Hypercubes Using MapReduce

The European Space Agency's Gaia mission will create the largest and most precise three dimensional chart of our galaxy (the Milky Way), by providing unprecedented position, parallax, proper motion, and radial velocity measurements for about one billion stars. The resulting catalogue will be made available to the scientific community and will be analyzed in many different ways, including the production of a variety of statistics. The latter will often entail the generation of multidimensional histograms and hypercubes as part of the precomputed statistics for each data release, or for scientific analysis involving either the final data products or the raw data coming from the satellite instruments. In this paper we present and analyze a generic framework that allows the hypercube generation to be easily done within a MapReduce infrastructure, providing all the advantages of the new Big Data analysis paradigmbut without dealing with any specific interface to the lower level distributed system implementation (Hadoop). Furthermore, we show how executing the framework for different data storage model configurations (i.e. row or column oriented) and compression techniques can considerably improve the response time of this type of workload for the currently available simulated data of the mission. In addition, we put forward the advantages and shortcomings of the deployment of the framework on a public cloud provider, benchmark against other popular solutions available (that are not always the best for such ad-hoc applications), and describe some user experiences with the framework, which was employed for a number of dedicated astronomical data analysis techniques workshops.

Kaukokäyttöliittymä liikkuvalle robotille

Lappeenrannan teknillinen yliopiston Tietotekniikan osaston Tietojenkäsittelytieteen laitoksen tutkimuskäytössä olevaan liikkuvaan robottiin toteutettiin tässä työssä graafinen kaukokäyttöliittymä. Työlle on motivaationa laajennettavuus, jota olemassaoleva suljetun lähdekoodin käyttöliittymä ei pysty tarjoamaan. Työssä olennaisin on olio-ohjelmointitekniikalla toteutettu robotin datamallin, ja sen graafisen esityksen arkkitehtuurillinen erottaminen. Lisäksi tarkastellaan lyhyesti liikkuvien robottien kaukokäyttöliittymien teoriaa, ja WLAN-tekniikan soveltuvuutta robotin ja käyttöliittymän välisen yhteyden toteuttamiseen.

Automated User Interface testing in Symbian Operating System

Tässä diplomityössä tutkitaan automatisoitua testausta ja käyttöliittymätestauksen tekemistä helpommaksi Symbian-käyttöjärjestelmässä. Työssä esitellään Symbian ja Symbian-sovelluskehityksessä kohdattavia haasteita. Lisäksi kerrotaan testausstrategioista ja -tavoista sekä automatisoidusta testaamisesta. Lopuksi esitetään työkalu, jolla testitapausten luominen toiminnalisuus- ja järjestelmätestaukseen tehdään helpommaksi. Graafiset käyttöliittymättuovat ainutlaatuisia haasteita ohjelmiston testaamiseen. Ne tehdään usein monimutkaisista komponenteista ja niitä suunnitellaan jatkuvasti uusiksi ohjelmistokehityksen aikana. Graafisten käyttöliittymien testaukseen käytetään usein kaappaus- ja toistotyökaluja. Käyttöliittymätestauksen testitapausten suunnittelu ja toteutus vaatii paljon panostusta. Koska graafiset käyttöliittymät muodostavat suuren osan koodista, voitaisiin säästää paljon resursseja tekemällä testitapausten luomisesta helpompaa. Käytännön osuudessa toteutettu projekti pyrkii tähän tekemällä testiskriptien luomisesta visuaalista. Näin ollen itse testien skriptikieltä ei tarvitse ymmärtää ja testien hahmottaminen on myös helpompaa.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.

A Graphical Pattern Editor for Java Frameworks

Ohjelmistojen uudelleenkäyttö on hyvin tärkeä käsite ohjelmistotekniikan alueella.Ohjelmistojen uudelleenkäyttötekniikat parantavat ohjelmistokehitysprosessin laatua. Yleisiä ratkaisuja sekä ohjelmiston suunnittelun että arkkitehtuurin uudelleenkäyttöön ovat olio-ohjelmointi ja sovelluskehykset. Tähän asti ei ole ollut olemassa yleisiä tapoja sovelluskehysten erikoistamiseen. Monet nykyääntunnetuista sovelluskehyksistä ovat hyvin suuria ja mutkikkaita. Tällaisten sovelluskehyksien käyttö on monimutkaista myös kokeneille ohjelmoijille. Hyvin dokumentoidut uudelleenkäytettävät sovelluskehyksen rajapinnat parantavat kehyksen käytettävyyttä ja tehostavat myös erikoistamisprosessiakin sovelluskehyksen käyttäjille. Sovelluskehyseditori (framework editor, JavaFrames) on prototyyppityökalu, jota voidaan käyttää yksinkertaistamaan sovelluskehyksen käyttöä. Perusajatus JavaFrames lähestymistavassa ovat erikoistamismallit, joita käytetään kuvamaan sovelluskehyksen uudelleenkäytettäviä rajapintoja. Näihin malleihin perustuen JavaFrames tarjoaa automaattisen lähdekoodi generaattorin, dokumentoinninja arkkitehtuurisääntöjen tarkistuksen. Tämä opinnäyte koskee graafisen mallieditorin kehittämistä JavaFrames ympäristöön. Työssä on laadittu työkalu,jonka avulla voidaan esittää graafisesti erikoistamismalli. Editori sallii uusien mallien luomisen, vanhojen käyttämättä olevien poistamisen, kuten myös yhteyksien lisäämisen mallien välille. Tällainen graafinen tuki JavaFrames ympäristöönvoi huomattavasti yksinkertaistaa sen käyttöä ja tehdä sovellusten kehittämisprosessista joustavamman.

Verkkokäyttöliittymäohjelmiston toteuttaminen TradeXpress-tietojärjestelmään.

Työssä perehdytään verkkokäyttöliittymien suunnitteluun ja toteutukseen. Erityisen huomion kohteena ovat Java-ohjelmointikieli ja ohjelmistosuunnittelussa suurta huomiota herättäneet suunnittelumallit. Java on kehittynyt lyhyen elinikänsä aikana huomattavasti, ja viimeaikaiset vakioluokkakirjastot ovat mahdollistaneet monipuolisten ja siirrettävien ohjelmistojen toteuttamisen. Vaikka Java ei sovellukaan kaikkiin tarkoituksiin, on se luotettavuutensa, siirrettävyytensä ja luokkakirjastojensa ilmaisuvoiman ansiosta hyvin houkutteleva kieli käyttöliittymien tekemiseen. Suunnittelumallit ovat merkittävä osa ammattimaista oliosuunnittelua. Ne tarjoavat valmiita ratkaisuja yleisiin suunnitteluongelmiin ja säästävät siten aikaa suunnittelu- ja toteutusvaiheissa. Suunnittelumallit voidaan jakaa kolmeen ryhmään: luontimallit, rakennemallit ja toiminnalliset mallit. Käytännön osuudessa tarkastellaan Java-käyttöliittymän toteutusta olemassa olevaan Soneran TradeXpress-tietojärjestelmään. Tässä tehtävässä Java ja suunnittelumallit ovat olleet keskeisellä sijalla. Java-käyttöliittymä, JavaGUI, koostuu kahdesta osasta: asiakasappletista ja Jrls-palvelimesta. Näiden kahden väliseen tiedonsiirtoon käytetään pääasiassa Javan RMI-yhteyskäytäntöä. Jrls-palvelin toimii asiakkaana RLS-palvelimelle erityisen RLS-yhteyskäytännön avulla.

A measurement framework for quality health care for adolescents in hospital.

PURPOSE: Despite growing interest in measurement of health care quality and patient experience, the current evidence base largely derives from adult health settings, at least in part because of the absence of appropriately developed measurement tools for adolescents. To rectify this, we set out to develop a conceptual framework and a set of indicators to measure the quality of health care delivered to adolescents in hospital. METHODS: A conceptual framework was developed from the following four elements: (1) a review of the evidence around what young people perceive as "adolescent-friendly" health care; (2) an exploration with adolescent patients of the principles of patient-centered care; (3) a scoping review to identify core clinical practices around working with adolescents; and (4) a scoping review of existing conceptual frameworks. Using criteria for indicator development, we then developed a set of indicators that mapped to this framework. RESULTS: Embedded within the notion of patient- and family-centered care, the conceptual framework for adolescent-friendly health care (quality health care for adolescents) was based on the constructs of experience of care (positive engagement with health care) and evidence-informed care. A set of 14 indicators was developed, half of which related to adolescents' and parents' experience of care and half of which related to aspects of evidence-informed care. CONCLUSIONS: The conceptual framework and indicators of quality health care for adolescents set the stage to develop measures to populate these indicators, the next step in the agenda of improving the quality of health care delivered to adolescents in hospital settings.