Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China

This paper investigates the determinants and economic consequences of disclosure of internal control weaknesses (ICWs) by Chinese listed firms under the voluntary disclosure regime over 2010-2011. We find that the probability of firms disclosing ICWs is not only associated with firm characteristics such as profitability, age and business complexity, but is also strongly related to the unique attributes of corporate governance and ownership structure in Chinese listed firms, e.g. the independence of the supervisory board, political connections, concentration of the top 3 shareholders' ownership and tradability of shares.Our results show that the severity of the ICWs disclosed is negatively and significantly associated with earnings response coefficients (ERCs), and audit assurance of ICRs has a significant moderating effect on the relationship between ICWs and ERCs. Our research adds further evidence to support the implementation of SOX-type regulations globally.

Exploring attitudes and behavioral intention of brazilian consumers towards fair trade and fair trade products

As vendas globais de produtos FT cresceram de forma consistente nos últimos anos. De acordo com a FLO, as vendas cresceram de menos de € 1 bilhão em 2004 para cerca de € 5,5 bilhões em 2013. Apesar do movimento ainda estar engatinhando no Brasil, alguns esforços visando a institucionalização da FT estão sendo tomados. Por exemplo, o Schneider (2012) mostrou que existe um mercado potencial para os produtos FT no Brasil. Entretanto, ele ainda não é bem desenvolvido. Portanto, há uma necessidade de compreender melhor as variáveis que afetam a intenção de compra destes produtos. Estudos anteriores identificaram fatores que são considerados previsores de intenção de comprar produtos FT. Considerando esses fatores, o presente estudo tem como objetivo determinar as variáveis que estão mais relacionadas com a intenção de compra e disposição para pagar por produtos FT no Brasil. Com base nas respostas de 124 entrevistados, os resultados mostram que a intenção de compra de produtos FT no Brasil está ligada a atitudes de consumo éticas dos consumidores, o interesse e qualidade dos produtos, baixo ceticismo e percepção de relevância acerca do conceito FT. Os resultados também mostraram dois grupos antagônicos de consumidores a respeito de suas atitudes. O grupo dos "ativistas" tem atitudes positivas, de alta intenção de compra e disposição a pagar mais. Por outro lado, os "incrédulos" têm atitudes negativas, baixa intenção de compra e não estão dispostos a pagar mais. Com base nos resultados deste estudo, organizações e indivíduos que visam fomentar o mercado FT no Brasil podem entender melhor o consumidor e tomar decisões de marketing mais assertivas, considerando a relevância dos fatores que afetam a intenção de comprar, como também as diferenças entre os consumidores.

First clinical trial of tomographic neurofeedback in attention-deficit/hyperactivity disorder: evaluation of voluntary cortical control

Tomographic neurofeedback (tNF) training was evaluated as a treatment for attention-deficit/hyperactivity disorder (ADHD). To investigate the specificity of the treatment, outcomes were related to learning during tNF.

Effect of voluntary exercise on number and volume of cardiomyocytes and their mitochondria in the mouse left ventricle

Voluntary exercise (VE) has a beneficial influence on the heart and mean lifespan. The present study evaluates structural adaptations of cardiomyocytes and their mitochondria due to VE by new, unbiased stereological methods. Female, 7-9-week-old mice were randomly assigned to a control (CG, n = 7) or VE group (EG, n = 7). EG animals were housed in cages with free access to a running wheel and had a mean running distance of 6.7 (1.8) km per day. After 4 weeks, the hearts of all mice were processed for light and electron microscopy. We estimated the number and volume of cardiomyocytes by the disector method and the number and volume of mitochondria by estimation of the Euler number. In comparison to CG, VE did not have an effect on the myocardial volume of the left ventricle (CG: 93 (10), EG: 103 (17) (mm(3))), the number of cardiomyocytes (CG: 2.81 (0.27), EG: 2.82 (0.43) (x10(6))) and their number-weighted mean volume. However, the composition of the cardiomyocytes changed due to VE. The total volume of mitochondria (CG: 21.8 (4.9), EG: 32.2 (4.3) (mm(3)), P < 0.01) and the total number (CG: 3.76 (0.44), EG: 7.02 (1.13) (x10(10)), P < 0.001) were significantly higher in EG than in CG. The mean number-weighted mitochondrial volume was smaller in EG than in CG (P < 0.05). In summary, VE does not alter ventricular volume nor cardiomyocyte volume or number but the oxidative capacity of cardiomyocytes by an increased mitochondrial number and total volume in the left ventricle. These structural changes may participate in the beneficial effects of VE.

Searching for the majority: algorithms of voluntary control.

Voluntary control of information processing is crucial to allocate resources and prioritize the processes that are most important under a given situation; the algorithms underlying such control, however, are often not clear. We investigated possible algorithms of control for the performance of the majority function, in which participants searched for and identified one of two alternative categories (left or right pointing arrows) as composing the majority in each stimulus set. We manipulated the amount (set size of 1, 3, and 5) and content (ratio of left and right pointing arrows within a set) of the inputs to test competing hypotheses regarding mental operations for information processing. Using a novel measure based on computational load, we found that reaction time was best predicted by a grouping search algorithm as compared to alternative algorithms (i.e., exhaustive or self-terminating search). The grouping search algorithm involves sampling and resampling of the inputs before a decision is reached. These findings highlight the importance of investigating the implications of voluntary control via algorithms of mental operations.

Importancia de los modelos de conducta en la intención emprendedora en estudiantes de ingeniería = The importance of role models for the entrepreneurial intention of technical degrees students

El emprendimiento de base tecnológica es un tema crítico para la generación de crecimiento económico, por lo que conocer los determinantes de la intención emprendedora de estudiantes de universidades técnicas adquiere una especial relevancia. En este estudio se analiza la importancia de los modelos de conducta en la intención emprendedora entre los estudiantes de carreras técnicas. Los resultados muestran que los estudiantes de padres empresarios tienen una intención emprendedora superior a la media, mientras que los de hijos de padres funcionarios están por debajo de ella. Igualmente, la ausencia de modelos de conducta emprendedora en el entorno cercano disminuye la intención emprendedora, mientras que la ausencia de funcionarios no la hace aumentar.

A treatise on the law and practice of voluntary assignments for the benefit of creditors: as adapted to the laws of the various states,

Mode of access: Internet.

An exploratory analysis of the development and present status of voluntary and cooperative groups in food marketing.

Cover title.

Memorandum on the medical charities of the metropolis : with special reference to the proposal for an inquiry in regard to the administration and common organisation of voluntary hospitals and diopensaries, and poor-law infirmaries and dispensaries /

Included at end is another report with title: Special committee for promoting an enquiry by a Royal Commission or Select Committee of the House of Lords, with regard to the financial and general management and common organisation of medical charities in the metropolis. Interim report, June 1890. London : Charity Organisation Society, 1890. (15 p.).