Net-surplus as a useful tool to analyse financial information in co-op societies

This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.

Correlation between anxiety and academic self-concept in interpreter trainees

This paper focuses on two basic issues: the anxiety-generating nature of the interpreting task and the relevance of interpreter trainees’ academic self-concept. The first has already been acknowledged, although not extensively researched, in several papers, and the second has only been mentioned briefly in interpreting literature. This study seeks to examine the relationship between the anxiety and academic self-concept constructs among interpreter trainees. An adapted version of the Foreign Language Anxiety Scale (Horwitz et al., 1986), the Academic Autoconcept Scale (Schmidt, Messoulam & Molina, 2008) and a background information questionnaire were used to collect data. Students’ t-Test analysis results indicated that female students reported experiencing significantly higher levels of anxiety than male students. No significant gender difference in self-concept levels was found. Correlation analysis results suggested, on the one hand, that younger would-be interpreters suffered from higher anxiety levels and students with higher marks tended to have lower anxiety levels; and, on the other hand, that younger students had lower self-concept levels and higher-ability students held higher self-concept levels. In addition, the results revealed that students with higher anxiety levels tended to have lower self-concept levels. Based on these findings, recommendations for interpreting pedagogy are discussed.

Perceptions of the common good in planning

There has been plenty of debate in the academic literature about the nature of the common good or public interest in planning. There is a recognition that the idea is one that is extremely difficult to isolate in practical terms; nevertheless, scholars insist that the idea ‘…remains the pivot around which debates about the nature of planning and its purposes turn’ (Campbell & Marshall, 2002, 163–64). At the point of first principles, these debates have broached political theories of the state and even philosophies of science that inform critiques of rationality, social justice and power. In the planning arena specifically, much of the scholarship has tended to focus on theorising the move from a rational comprehensive planning system in the 1960s and 1970s, to one that is now dominated by deliberative democracy in the form of collaborative planning. In theoretical terms, this debate has been framed by a movement from what are perceived as objective and elitist notions of planning practice and decision-making to ones that are considered (by some) to be ‘inter-subjective’ and non-elitist. Yet despite significant conceptual debate, only a small number of empirical studies have tackled the issue by investigating notions of the common good from the perspective of planning practitioners. What do practitioners understand by the idea of the common good in planning? Do they actively consider it when making planning decisions? Do governance/institutional barriers exist to pursuing the common good in planning? In this paper, these sorts of questions are addressed using the case of Ireland. The methodology consists of a series of semi-structured qualitative interviews with 20 urban planners working across four planning authorities within the Greater Dublin Area, Ireland. The findings show that the most frequently cited definition of the common good is balancing different competing interests and avoiding/minimising the negative effects of development. The results show that practitioner views of the common good are far removed from the lofty ideals of planning theory and reflect the ideological shift of planners within an institution that has been heavily neoliberalised since the 1970s.

Is there really "nothing you can do"? Pathways to enhanced flood-risk preparedness

Whilst policy makers have tended to adopt an ‘information-deficit model’ to bolster levels of flood-risk preparedness primarily though communication strategies promoting awareness, the assumed causal relation between awareness and preparedness is empirically weak. As such, there is a growing interest amongst scholars and policy makers alike to better understand why at-risk individuals are underprepared. In this vein, empirical studies, typically employing quantitative methods, have tended to focus on exploring the extent to which flood-risk preparedness levels vary depending not only on socio-demographic variables, but also (and increasingly so) the perceptual factors that influence flood risk preparedness. This study builds upon and extends this body of research by offering a more solution-focused approach that seeks to identify how pathways to flood-risk preparedness can be opened up. Specifically, through application of a qualitative methodology, we seek to explore how the factors that negatively influence flood-risk preparedness can be addressed to foster a shift towards greater levels of mitigation behaviour. In doing so, we focus our analysis on an urban community in Ireland that is identified as ‘at risk’ of flash flooding and is currently undergoing significant flood relief works. In this regard, the case study offers an interesting laboratory to explore how attitudes towards flood-risk preparedness at the individual level are being influenced within the context of a flood relief scheme that is only partially constructed. In order to redress the dearth of theoretically informed qualitative studies in this field, we draw on Protection Motivation Theory (PMT) to help guide our analysis and make sense of our results. Our findings demonstrate that flood-risk preparedness can be undermined by low levels of efficacy amongst individuals in terms of the preparedness measures available to them and their own personal capacity to implement them. We also elucidate that the ‘levee effect’ can occur before engineered flood defences are fully constructed as the flood relief works within our case study are beginning to affect people’s perception of flood risk in the case study area. We conclude by arguing that 1) individuals’ coping appraisals need to be enhanced through communication strategies and other interventions which highlight that future floods may not replicate past events; and 2) the concept of residual risk needs to be communicated at all stages of a flood relief scheme, not just upon completion.

Balancing Rights in Religious Education through Collaboration and Dialogue

While the right of parents to educate their children in their religious or philosophical conviction is recognised in Human Rights instruments (e.g. CoE 1952, protocol 1), educators must also attend to the right of a child to autonomy (UN 1989, Article 12.1) and the right of liberal democratic states to reproduce values of equity and freedom. This paper argues that certain forms of inter-religious dialogue and/or inter-religious collaborative learning can assist educators in balancing these rights where religion has significant influence and power over the management of schools and/or the curriculum. It is argued that in addition to the learning benefits which may result, the use of collaboration and dialogue goes some way in addressing three philosophical criticisms of religious education: first that religiously separate and religiously based education pays insufficient attention to the rights of children and, secondly, is likely to contribute to social fragmentation; and third, pupils will lack the skills to overcome prejudice or intolerance where they have no experience of others as a result of separate schooling or from a religiously narrow curriculum, and the latter may in fact support intolerant views. A rationale is developed that asserts the value of collaboration or dialogue as a pedagogical strategy that can, to some degree, mitigate potential negative outcomes from religious education. This argument is further supported with reference to a range of empirical studies.

Desistance from Sexual Offending: Do the Mainstream Theories Apply?

The literature on desistance from crime has become well established in recent years with strong bodies of evidence supporting the role of factors such as employment, relationships and identity change in this process. However, the relevance of this literature to individuals convicted of sexual crimes is not known as such individuals are almost always excluded from this research. This article presents the results from one of the first empirical studies on desistance from sexual offending based on 32 in-depth life story interviews with adult males previously convicted of child sex offences. In this analysis we explore the significance of work, the role of relationships, and changes in imagined selves in the self-identities of individuals successfully desisting from sexual offending. The findings provide support for all three factors in helping to sustain desistance from sex offending, but also suggest clear differences between desistance from sex offending and other types of crime in these regards.

Eating from the same plate? Revisiting the role of labile carbon inputs in the soil food web

An increasing number of empirical studies are challenging the central fundamentals on which the classical soil food web model is built. This model assumes that bacteria consume labile substrates twice as fast as fungi, and that mycorrhizal fungi do not decompose organic matter. Here, we build on emerging evidence that points to significant consumption of labile C by fungi, and to the ability of ectomycorrhizal fungi to decompose organic matter, to show that labile C constitutes a major and presently underrated source of C for the soil food web. We use a simple model describing the dynamics of a recalcitrant and a labile C pool and their consumption by fungi and bacteria to show that fungal and bacterial populations can coexist in a stable state with large inputs into the labile C pool and a high fungal use of labile C. We propose a new conceptual model for the bottom trophic level of the soil food web, with organic C consisting of a continuous pool rather than two or three distinct pools, and saprotrophic fungi using substantial amounts of labile C. Incorporation of these concepts will increase our understanding of soil food web dynamics and functioning under changing conditions.

Impacts of FDI Renewable Energy Technology Spillover on China's Energy Industry Performance

Environmental friendly renewable energy plays an indispensable role in energy industry development. Foreign direct investment (FDI) in advanced renewable energy technology spillover is promising to improve technological capability and promote China’s energy industry performance growth. In this paper, the impacts of FDI renewable energy technology spillover on China’s energy industry performance are analyzed based on theoretical and empirical studies. Firstly, three hypotheses are proposed to illustrate the relationships between FDI renewable energy technology spillover and three energy industry performances including economic, environmental, and innovative performances. To verify the hypotheses, techniques including factor analysis and data envelopment analysis (DEA) are employed to quantify the FDI renewable energy technology spillover and the energy industry performance of China, respectively. Furthermore, a panel data regression model is proposed to measure the impacts of FDI renewable energy technology spillover on China’s energy industry performance. Finally, energy industries of 30 different provinces in China based on the yearbook data from 2005 to 2011 are comparatively analyzed for evaluating the impacts through the empirical research. The results demonstrate that FDI renewable energy technology spillover has positive impacts on China’s energy industry performance. It can also be found that the technology spillover effects are more obvious in economic and technological developed regions. Finally, four suggestions are provided to enhance energy industry performance and promote renewable energy technology spillover in China.

Subliminal or not? : An appraisal of semantic processing in the near absence of visual awareness

Stimuli that cannot be perceived (i.e., that are subliminal) can still elicit neural responses in an observer, but can such stimuli influence behavior and higher-order cognition? Empirical evidence for such effects has periodically been accepted and rejected over the last six decades. Today, many psychologists seem to consider such effects well-established and recent studies have extended the power of subliminal processing to new limits. In this thesis, I examine whether this shift in zeitgeist is matched by a shift in evidential strength for the phenomenon. This thesis consists of three empirical studies involving more than 250 participants, a simulation study, and a quantitative review. The conclusion based on these efforts is that several methodological, statistical, and theoretical issues remain in studies of subliminal processing. These issues mean that claimed subliminal effects might be caused by occasional or weak percepts (given the experimenters’ own definitions of perception) and that it is still unclear what evidence there is for the cognitive processing of subliminal stimuli. New data are presented suggesting that even in conditions traditionally claimed as “subliminal”, occasional or weak percepts may in fact influence cognitive processing more strongly than do the physical stimuli, possibly leading to reversed priming effects. I also summarize and provide methodological, statistical, and theoretical recommendations that could benefit future research aspiring to provide solid evidence for subliminal cognitive processing.

Bilingual Lexical Access in Reading : Analyzing the Effect of Semantic Context on Non-Selective Access in Bilingual Memory

Recent empirical studies about the neurological executive nature of reading in bilinguals differ in their evaluations of the degree of selective manifestation in lexical access as implicated by data from early and late reading measures in the eye-tracking paradigm. Currently two scenarios are plausible: (1) Lexical access in reading is fundamentally language non-selective and top-down effects from semantic context can influence the degree of selectivity in lexical access; (2) Cross-lingual lexical activation is actuated via bottom-up processes without being affected by top-down effects from sentence context. In an attempt to test these hypotheses empirically, this study analyzed reader-text events arising when cognate facilitation and semantic constraint interact in a 22 factorially designed experiment tracking the eye movements of 26 Swedish-English bilinguals reading in their L2. Stimulus conditions consisted of high- and low-constraint sentences embedded with either a cognate or a non-cognate control word. The results showed clear signs of cognate facilitation in both early and late reading measures and in either sentence conditions. This evidence in favour of the non-selective hypothesis indicates that the manifestation of non-selective lexical access in reading is not constrained by top-down effects from semantic context.

Aprendizaje de vocabulario en clase de lengua extranjera : Una revisión de literatura

El vocabulario es una parte esencial en el aprendizaje de una lengua extranjera. Aunque el estudio de vocabulario es un proceso complejo, existen estrategias de aprendizaje que pueden facilitar este proceso. El propósito de este estudio es hacer una revisión literaria de diferentes investigaciones sobre las estrategias de aprendizaje que utilizan los alumnos para aprender palabras en la asignatura de lengua extranjera. Los resultados obtenidos mediante una comparación de dos estudios empíricos, uno realizado en Suecia y otro en España, mostraron que tanto los alumnos suecos como los españoles solían usar la mayor parte del tiempo estrategias clásicas de aprendizaje que conllevan la repetición de las palabras, tanto de forma escrita como leída, junto con su traducción. La conclusión a la que llegan los autores es que los profesores deben promover que los alumnos utilicen estrategias de aprendizaje variadas.

A Comparison of the Performance of Brand-Affiliated and Unaffiliated Hotel Properties

Research has shown that performance differences exist between brand-affiliated hotels and unaffiliated properties. However, the extant empirical results are mixed. Some research has shown that brands outperform unaffiliated hotels on various metrics, whereas other research has shown the opposite. This article analyzes this issue using a matched-pair approach where we compare the performance differences of brand-affiliated and unaffiliated properties between 1998 and 2010. The matched-pair approach ensures that local competitive conditions as well as hotel characteristics are the same across the comparison pair. In addition, all potential omitted-variable bias and model misspecifications are avoided. Thus, to address our research question, we compare branded hotels with unaffiliated properties that are identical in age, market segment, location, and duration of operation, as well as having a similar number of rooms. Our analysis shows that performance differentials are present, albeit not systematic. We found no consistent advantages in all segments for either the affiliated hotels or the comparable unaffiliated properties, taking into account our comparison factors. That said, the methodology of our approach yields results that are more informative to the affiliation choice of owners and to the growth strategies of hotel brand–owner companies than those of previous empirical studies.

Percepções de Utilidade da Formação e Motivação para Transferir: relação entre as percepções de utilidade da formação e a motivação para transferir os novos conhecimentos adquiridos no local de trabalho

A avaliação da formação representa um factor extremamente relevante para as empresas, pois pretende averiguar em que medida foram alcançados os objectivos em termos de aprendizagem, e verificar em que medida essa aprendizagem foi transferida para o local de trabalho, permitindo assim a possibilidade de avaliar a eficácia da formação realizada. A partir de um instrumento construído por Caetano & Velada (2007), na presente investigação efectuou-se com sucesso a validação de um instrumento fidedigno que, sustentado por dois estudos empíricos, avalia as reacções de utilidade dos formandos à formação, ou seja, a aplicabilidade prática da mesma, bem como a motivação dos formandos para transferir no local de trabalho as novas aprendizagens adquiridas. Deste modo, podemos afirmar que o principal objectivo da investigação realizada foi alcançado. / The training evaluation represents an extremely important factor for enterprises, because seeks to determine to what extent the objectives have been achieved in terms of learning, and explore whether this learning was transferred to the workplace, thereby allowing the possibility to assess the effectiveness of training undertaken. From an instrument built by Caetano & Veiled (2007), in the present investigation was carried with successfully the validation a reliable instrument which, supported by two empirical studies, evaluate the trainee utility reactions to training, that is, the practical applicability of the same, and the motivation of trainees to transfer the new learning acquired in the workplace. In this way, we can say that the main objective of this research was achieved.

Research on Behavioral Integrity: A Promising Construct for Positive Organizational Scholarship

Behavioral integrity (BI) is the perception that another person, group, or entity lives by his word—delivers on promises and enacts the same values he espouses. This construct is more basic than trust or justice, and is typically measured as the perceived pattern of alignment between words and deeds. Empirical studies have shown it to have powerful positive consequences for the attitudes and performance of followers, managers, and organizations, and also that BI moderates the impact of other leader behaviors on these outcomes. Only a few studies have examined antecedents, and fewer still have examined moderated antecedents. Although initial terrain has been sketched out by early studies, there is much yet to learn about the workings of this high-potential construct.

Transformational Leadership and Job-related Learning

Various empirical studies have examined transformational leadership on the effects of followers and organisations. Transformational leadership has been related to individual attitudes and behaviors such as satisfaction with leaders, organisational citizenship behavior, organisational commitment, motivation, trust in leader, creativity, performance, employee involvement, and empowerment. It has also been linked to such organisational outcomes as innovation, change, productivity, ethical climate, and organisational learning. Organisational learning occurs at three levels: individual, group, and organisational. The focus of the present study is on the individual level—job-related learning. Job-related learning is a measure of individual job behavior pertaining to acquisition of knowledge and skills and enhancement of job performance within the context of the individual’s workplace. It argues that transformational leadership inculcates individuals’ drive to learn. The aim of the study is to examine the relationship between transformational leadership and job-related learning. Transformational leadership is composed of four unique but interrelated facets--idealised influence, individualised consideration, inspirational motivation, and intellectual stimulation. The research results support the hypothesis that transformational leadership is positively related to job-related learning. The implications of the research findings and suggestions for future research are discussed.