Gender differences in audit committees

Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. ^ The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall, the results suggest that having a female on the audit committee changes the form – if not the substance – of audit committee functioning. ^

Gender Differences in Audit Committees

Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall, the results suggest that having a female on the audit committee changes the form – if not the substance – of audit committee functioning.

Diadenosine polyphosphates after laser in situ keratomileusis and photorefractive keratectomy refractive techniques

Purpose:  To study the concentrations of diadenosine polyphosphates in the ocular surface after PRK and LASIK. Methods:  Sixty-one patients (30 males and 31 females) with ages ranging from 20 to 63 (34.04 ± 9.13 years) were recruited in Balear Institute of Ophthalmology, Palma de Mallorca, Spain. LASIK was performed in 92 eyes of 46 patients and PRK in 25 eyes of 15 patients. Variations in the levels of diadenosine polyphosphate (Ap4A and Ap5A), Schirmer I (Jones test), TBUT, corneal staining together with the Dry Eye Questionnaire to evaluate discomfort and dryness were studied. All tests were performed at the preoperative visit and at 1-day, 2-week, 1-month and 3-month postoperative visits. Results:  Ap4A showed a 5 and 3.5 fold increase at the 1-day visit for LASIK and PRK, respectively. LASIK patients continued having higher statistically significant concentrations (p = 0.01) all over the follow-up. Ap5A showed no significant differences at any visit. Tear volume decreased during the 3 months in LASIK. The PRK cases had a normal volume at 1 month. TBUT in LASIK increased at the 1-day visit (p = 0,002) and decreased from the 2 weeks onwards and for the PRK, decreased by a 35% at the 1-day visit and kept reduced for a month. Discomfort only increased at the 1-day visit (p = 0.007). Dryness frequency was similar in all visits. Conclusions:  Ap4A levels only are increased in refractive surgery patients during the first day after the surgery. This increasing suggests that Ap4A may help accelerating the healing process.

Studio propedeutico del potenziale di crescita di Listeria monocytogenes durante la shelf life di confezioni monoporzione di battuta di vitello

Scopo della tesi è la valutazione del potenziale di crescita (δ) di Listeria monocytogenes espressa come differenza tra il carico cellulare (log10 ufc/g) alla fine e all’inizio della prova, in monoporzioni di battuta di vitello (tartare) confezionate sottovuoto e conservate a temperatura di refrigerazione. Si tratta di un alimento ready to eat – RTE – prodotto dalla Ditta INALCA Spa e destinato ad una catena di ristorazione. I challenge test hanno lo scopo di fornire informazioni sul comportamento in determinate condizioni di conservazione, di L. monocytogenes inoculata artificialmente in un alimento. L. monocytogenes è un microrganismo patogeno ubiquitario nell’ambiente e resistente a diverse condizioni ambientali. E’ stato dimostrato che il batterio è responsabile della contaminazione post-processo degli alimenti, in quanto è stato isolato da impianti di trasformazione, macchine per l’imballaggio, nastri trasportatori, guanti, congelatori e guarnizioni. Sono state oggetto di studio: - i) 3 u.c. inoculate con soluzione fisiologica sterile su cui sono stati valutati Aw, pH, carica aerobia mesofila, batteri lattici, Pseudomonas, Enterobacteriaceae, muffe e lieviti; - ii) 1 u.c. non soggetta ad alcun inoculo per la ricerca qualitativa/quantitativa di L. monocytogenes; - iii) 9 u.c. contaminate con una miscela di 5 ceppi di L. monocytogenes (circa 100 ufc/g). Le confezioni inoculate sono state conservate per 21 giorni (pari alla shelf-life commerciale), di cui i primi 7 alla temperatura di +3°C, ed i successivi 14 giorni a +5°C. Il valore δ è risultato pari a 0.57: essendo superiore, seppure di poco, al valore soglia 0.5, le tartare in esame sono classificate come alimenti pronti che costituiscono terreno favorevole alla crescita di L. monocytogenes (categoria 1.2); in base al regolamento (CE) 2073/2005, il microrganismo deve essere assente in 25 g alla produzione e < 100 ufc/g durante la shelf–life (nota 5 e 7).

The acquisition of adjunct control: grammar and processing

This dissertation uses children’s acquisition of adjunct control as a case study to investigate grammatical and performance accounts of language acquisition. In previous research, children have consistently exhibited non-adultlike behavior for sentences with adjunct control. To explain children’s behavior, several different grammatical accounts have been proposed, but evidence for these accounts has been inconclusive. In this dissertation, I take two approaches to account for children’s errors. First, I spell out the predictions of previous grammatical accounts, and test these predictions after accounting for some methodological concerns that might have influenced children’s behavior in previous studies. While I reproduce the non-adultlike behavior observed in previous studies, the predictions of previous grammatical accounts are not borne out, suggesting that extragrammatical factors are needed to explain children’s behavior. Next, I consider the role of two different types of extragrammatical factors in predicting children’s non-adultlike behavior. With a new task designed to address the task demands in previous studies, children exhibit significantly higher accuracy than with previous tasks. This suggests that children’s behavior has been influenced by task- specific processing factors. In addition to the task, I also test the predictions of a similarity-based interference account, which links children’s errors to the same memory mechanisms involved in sentence processing difficulties observed in adults. These predictions are borne out, supporting a more continuous developmental trajectory as children’s processing mechanisms become more resistant to interference. Finally, I consider how children’s errors might influence their acquisition of adjunct control, given the distribution in the linguistic input. I discuss the results of a corpus analysis, including the possibility that adjunct control could be learned from the input. The kinds of information that could be useful to a learner become much more limited, however, after considering the processing limitations that would interfere with the representations available to the learner.

La construction des attitudes envers les Roms : le cas français

Représentant entre 10 et 12 millions d’individus en Europe, les Roms sont confrontés à des discriminations et à l’exclusion sociale. 40% des Européens refusent d’avoir des Roms comme voisins, alors que 70% de ceux-ci n’entretiennent même pas de contact direct avec eux dans leur vie. Face à la problématique qu’offrent ces statistiques, cette étude entend observer les mécanismes de construction des attitudes envers les Roms. Je propose d’analyser la production de ces attitudes au sein de deux milieux similaires, mais où les politiques d’intégration locales envers les Roms divergent, rendant ainsi les conditions des contacts intergroupes différent. Cette analyse part des postulats scientifiques selon lesquels l’intégration des migrants est un enjeu d’action publique locale, et que les interactions sociales de qualité structurent les attitudes des uns par rapport aux autres. Ainsi, à partir d’entrevues semi-dirigées réalisées dans les communes françaises de La Courneuve et d’Ivry-sur-Seine, je teste de manière empirique quatre théories dominantes dans le domaine des relations intergroupes: la théorie du contact, l’effet halo, l’impact des politiques locales d’intégration des immigrants et l’influence des médias.

La construction des attitudes envers les Roms : le cas français

Représentant entre 10 et 12 millions d’individus en Europe, les Roms sont confrontés à des discriminations et à l’exclusion sociale. 40% des Européens refusent d’avoir des Roms comme voisins, alors que 70% de ceux-ci n’entretiennent même pas de contact direct avec eux dans leur vie. Face à la problématique qu’offrent ces statistiques, cette étude entend observer les mécanismes de construction des attitudes envers les Roms. Je propose d’analyser la production de ces attitudes au sein de deux milieux similaires, mais où les politiques d’intégration locales envers les Roms divergent, rendant ainsi les conditions des contacts intergroupes différent. Cette analyse part des postulats scientifiques selon lesquels l’intégration des migrants est un enjeu d’action publique locale, et que les interactions sociales de qualité structurent les attitudes des uns par rapport aux autres. Ainsi, à partir d’entrevues semi-dirigées réalisées dans les communes françaises de La Courneuve et d’Ivry-sur-Seine, je teste de manière empirique quatre théories dominantes dans le domaine des relations intergroupes: la théorie du contact, l’effet halo, l’impact des politiques locales d’intégration des immigrants et l’influence des médias.

Evaluación TRI de la escala I-E de Rotter : un nuevo enfoque y algunas consideraciones.

Resumen tomado de la publicación

A pilot test on the differences between domestic and international students’ perceptions towards online learning in a Malaysian institution (Part I)

Teaching to an international audience online can be significantly different as compared to a traditional classroom setting. In a traditional classroom setting, the students are usually removed from their own cultural context and required to operate in the lecturer’s context. International students coming to Malaysia to study are implicitly expected to, and often do, become familiar with the Malaysian culture and style of education. The use of educational technologies as a blended strategy in higher education programs offers challenges and opportunities for all students but this may be different for international students who come from varied backgrounds. With an increasingly competitive global demand for higher education, Malaysian institutions strive to be the hub of educational excellence and a preferred option for international students in coping with the challenges of studying abroad in a different culture. This research will evaluate how undergraduate students perceive their online learning experiences in a Malaysian university. The OLES (Online Learning Environment Survey) will be used to explore the international and domestic students’ perception on e-learning and the findings of the first six OLES scales varying from (Computer Usage, Teacher Support, Student Interaction & Collaboration, Personal Relevance, Authentic Learning, and Student Autonomy) will be reported in this research. An in-depth study will be conducted to compare and contrast the challenges of international students with domestic students. Major difficulties encountered and how these students actually cope with e-learning, as well as the strategies and tools used to overcome the challenges will be investigated.

Modelling multiple disulphide loop containing polypeptides by random conformation generation. The test cases of α-conotoxin GI and edothelin I

A general procedure for arriving at 3-D models of disulphiderich olypeptide systems based on the covalent cross-link constraints has been developed. The procedure, which has been coded as a computer program, RANMOD, assigns a large number of random, permitted backbone conformations to the polypeptide and identifies stereochemically acceptable structures as plausible models based on strainless disulphide bridge modelling. Disulphide bond modelling is performed using the procedure MODIP developed earlier, in connection with the choice of suitable sites where disulphide bonds could be engineered in proteins (Sowdhamini,R., Srinivasan,N., Shoichet,B., Santi,D.V., Ramakrishnan,C. and Balaram,P. (1989) Protein Engng, 3, 95-103). The method RANMOD has been tested on small disulphide loops and the structures compared against preferred backbone conformations derived from an analysis of putative disulphide subdatabase and model calculations. RANMOD has been applied to disulphiderich peptides and found to give rise to several stereochemically acceptable structures. The results obtained on the modelling of two test cases, a-conotoxin GI and endothelin I, are presented. Available NMR data suggest that such small systems exhibit conformational heterogeneity in solution. Hence, this approach for obtaining several distinct models is particularly attractive for the study of conformational excursions.

Programari per a l'elaboració i correcció automàtica d'exàmens-test. 'Software para la elaboración y corrección automática de exámenes-test'.

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