Non-audit services, auditor quality and the value relevance of earnings

This paper tests the hypothesis that there is an inverse relation between non-audit services (NAS) provided by a firm auditor and the value relevance of earnings(measured as the earnings response coefficient) and that this relation is weaker for firms with Big 6 auditors. The hypothesis is based on anecdotal evidence and previous research that suggests that the provision of NAS by the external auditor is likely to adversely affect investors’ perceptions of the credibility of financial reports, and that Big 6 auditors, because of reputational capital and litigation costs,are likely to mitigate the adverse effects of NAS. Results using 840 firm-year observations of Australian companies document a statistically significant inverse relationship between NAS and the value relevance of earnings, and this inverse relationship is weaker for Big 6 auditors, therefore supporting the hypothesis.

Blessed are the Peacemakers: Transnational Alliance, Protective Accompaniment and the Presbyterian Church of Colombia

The purpose of this thesis was to explore how Christian networks enable strategies of transnational alliance, whereby groups in different nations strive to strengthen one another’s leverage and credibility in order to resolve conflicts and elaborate new possibilities. This research does so by analyzing the case of the Presbyterian Church of Colombia (IPC). The project examines the historical development of the IPC from the initial missionary period of the 1850s until the present. Specifically, the purpose of the study was to consider how the historical struggle to articulate autonomy and equality vis-à-vis the U.S. Presbyterians (PCUSA) and paternalist models of ecclesial relations has affected recent political strategies pursued by the IPC. Despite the paternalism of the early missionary model, changing conceptions of social transformation during the 60s contributed to a shift in relations. Over time the IPC and PCUSA negotiated relationships in which groups both acknowledge a problematic history and insist upon an ethnic of partnership and respect. Today, PCUSA groups, in concert with the IPC, collaborate on a range of transnational political strategies aimed at strengthening the IPC’s leverage in local struggles for justice and peace. A review of this case suggests that long-established Christian networks may have an advantage over other civil society groups such as NGOs in facilitating strategies of transnational alliance. Although civil society organizations often have better access to important resources needed for international advocacy initiatives, Christian networks, such as the one established between the IPC and U.S. Presbyterian communities, rely on a history of negotiating power-disparity in order to elaborate relationships based on listening and partnership. Such findings prove important not only to how we conceptualize transnational alliance but also to the ways that we think about the history and future of Christian networks.

O Abuso Sexual de Crianças e a Criança no Papel de Testemunha

O presente estudo pretende explorar a perceção dos profissionais de saúde mental acerca do crime de abuso sexual de crianças e as competências da criança no papel de testemunha, centrando-se para tal, na identificação das crenças e mitos existentes entre os participantes, no âmbito dessa problemática. Esta investigação pretende assim alargar o conhecimento relativamente a esta temática, enfatizando o facto de que qualquer profissional pode ratificar mitos de abuso sexual e que isso pode interferir nas suas atitudes perante a atribuição de credibilidade à criança. Os dados foram obtidos através da técnica da entrevista, como recurso a uma entrevista semi-estruturada e um questionário sócio-demográfico. Foram analisadas 11 entrevistas de uma amostra constituída por 9 psicólogos, 1 psiquiatria e 1 pedopsiquiatria, sendo 8 participantes dos sexo feminino e 3 do sexo masculino. Da análise realizada observou-se que os participantes detêm crenças adequadas quanto à situação abusiva; aos motivos para a criança não revelar a situação abusiva ou revelar apenas tardiamente; e quais os fatores que estão implicados/ afetam as competências da criança, enquanto testemunha credível. Por sua vez, os mitos observados surgiram relativamente ao agressor, acreditando que os abusadores apresentam caraterísticas distintas das outras pessoas e/ou doença mental e que abusam de crianças e/ou adolescentes motivados por um gosto padrão; relativamente às vítimas, acreditando que os rapazes adolescentes podem defender-se do abuso e que os adolescentes são abusados por terem caraterísticas semelhantes aos adultos; e sobre as caraterísticas do testemunho realizado pela criança, acreditando que as crianças não mentem sobre situações de abuso sexual e que não podem recordar/reportar de forma fidedigna eventos que aconteceram há muito tempo.

A stakeholder perspective on heritage branding and digital communication

How does an archaeological museum understand its function in a digital environment? Consumer expectations are rapidly shifting, from what used to be a passive relationship with exhibition contents, towards a different one, in which interaction, individuality and proactivity define the visitor experience. This consumer paradigm is much studied in fast moving markets, where it provokes immediately measurable impacts. In other fields, such as tourism and regional development, the very heterogeneous nature of the product to be branded makes it near to impossible for only one player to engage successfully. This systemic feature implies that museums, acting as major stakeholders, often anchor a regional brand around which SME tend to cluster, and thus assume responsibilities in constructing marketable identities. As such, the archaeological element becomes a very useful trademark. On the other hand, it also emerges erratically on the Internet, in personal blogs, commercial websites, and social networks. This forces museums to enter as a mediator, authenticating contents and providing credibility. What might be called the digital pull factor poses specific challenges to museum management: what is to be promoted, and how, in order to create and maintain a coherent presence in social media? The underlying issue this paper tries to address is how museums perceive their current and future role in digital communication.

The European Union and its Northern Frontier : EUropean Geopolitics and its Arctic Context

The present study explores EUropean geopolitical agency in a distinct spatio-temporal context: the Arctic region of the early 21st century. Thus, it provides an in-depth analysis of the European Union’s process to construct EUropean legitimacy and credibility in its ‘Northern Neighbourhood’ between 2008 and 2014. Embedded in a conceptual and methodological framework using critical geopolitics, this study assesses the strategic policy reasoning of the EU and the implicit geopolitical discourses that guide and determine a particular line of argumentation so as to claim a ‘legitimate’ role in the Arctic and accordingly construct a distinct ‘EUropean Arctic space’. In doing so, it establishes a clearer picture on the (narrated) regional interests of the EU and the related developed policy and concrete steps taken in order to get hold of these interests. Eventually, the analysis gets to the conceptual bottom of what exactly fashioned the EU with geopolitical agency in the circumpolar North. As a complementary explanation, this study provides a thick description of the area under scrutiny – the Arctic region – in order to explicate the systemic context that conditioned the EU’s regional demeanour and action. Elucidated along the lines of Arctic history and identity, rights, interests and responsibility, it delineates the emergence of the Arctic as a region of and for geopolitics. The findings indicate that the sui generis character of the Arctic as EUropean neighbourhood essentially determined the EU’s regional performance. It explicates that the Union’s ‘traditional’ geopolitical models of civilian or normative power got entangled in a fluid state of Arctic affairs: a distinct regional system, characterised by few strong state actors with pronounced national Arctic interests and identities, and an indefinite local context of environmental changes, economic uncertainties and social challenges. This study applies critical geopolitics in a Political Science context and essentially contributes to a broader understanding of EU foreign policy construction and behaviour. Ultimately, it offers an interdisciplinary approach on how to analyse EU external action by explicitly taking into account the internal and external social processes that ultimately condition a certain EUropean foreign policy performance.

"Knowing the rules of the game": rural sporting biographies and their influence on physical education pedagogy

The influence of place-based biographies in shaping professional identities and practices can be powerful. This is particularly prevalent in fields like Physical Education (PE) where personal physical and sporting prowess can readily become embodied signifiers of one’s credibility and expertise. In rural and regional communities, identities attached to, and social capital accrued from sports participation are often very strong. In this chapter we reflexively draw on aspects of our own personal biographies as active (and privileged) participants in rural community sport to explore the ways in which they have shaped our professional identities and practices as physical education teacher educators. We juxtapose our biographies alongside the experiences of ‘Rachel,’ a female physical education teacher who, at the time of data collection, had recently commenced teaching in a regionally based Catholic all-boys’ school after two previous posts in rural co-educational schools. Presented as heuristic devices, we look for points of intersection and divergence between Rachel’s experiences and our own biographies to consider the ways in which place shapes professional identities and pedagogical practices in PE. The practical translation of this self-study process is to be ultimately located in our undergraduate teacher education programs and in our identities as teacher educators.

Elite athletes as charitable ambassadors: risks associated with indiscretions

Elite athletes can reach a level of notoriety where media and fans are interested in various aspects of their lives beyond that of their on-field success or failure. By receiving this level of attention, these sporting celebrities attract sponsorships from commercial, fee-paying corporations. With considered alignment, manufacturers can enhance the visibility of their product with target audiences that consume every aspect of the lives of celebrity endorsers. While this form of commodification has been explored from the perspective of the private sector, there is limited research that reflects on the ambassador relationship between sport celebrities and charitable organisations.While a charity ambassador role omits financial support, a win-win outcome can be achieved. Enhanced visibility can benefit both parties: the sports celebrity adds another dimension to their personal brand portfolio, and the charitable organisation broadens awareness of their social issue. Retired athletes continue to harbour desirable brand equity; they have ongoing potential to reach to multiple stakeholders and act as important catalysts for social change.Whilst heightened visibility of an issue is desired, the immense stakeholder interest in the life of a successful athlete has a downside if the celebrity transgresses. Minor transgressions may pass with little impact, yet what constitutes a minor transgression for one set of stakeholders may result in reputational damage for both athlete and brand. Adopting a case study approach, this chapter investigates the construction of the sports celebrity persona at various stages of their career and the response by all actors to transgressions.Findings reveal that media framing of successful sports personalities can exacerbate future failings and heighten the impact on stakeholders, thus lessening their viability and longevity as positive social catalysts. Replicating actions adopted by the private sector, charitable​ organisations may respond to scandals by immediately severing the relationship, or at the other extreme, provide visible support as the celebrity seeks to repair and restore their image. The cases lead to a cohesive set of risk assessment considerations.

The Post-revision drift, analyst characteristics and investor attention

The aim of this dissertation is to provide a coherent explanation for the post-analyst recommendation drift. First, I find that the post-analyst recommendation drift is explained by the degree of attention paid by individual investors. Second I find that the extremeness and the credibility of information leads to changes in the degree of attention and a post-analyst recommendation drift. Finally, I find that the diffusion of private information contained in the analyst recommendation interacts with attention related biases leading to a post-recommendation drift.

Supersession of the senior-most judges in Bangladesh in appointing the chief justice and the other judges of the appellate division of the supreme court : a convenient means to a politicized bench

The Constitution of Bangladesh has provided the President with the unfettered power to appoint the Chief Justice of Bangladesh. However, the President is required by the Constitution to act on the advice of the Prime Minister, after consulting the Chief Justice, in appointing the puisne judges of the Supreme Court - the apex court of the nation. This Article finds that in the absence of any specific constitutional provisions specifying that the senior-most judge of the Appellate Division - the higher Division of the Supreme Court - should be appointed as the Chief Justice, a convention to this effect was developed for ensuring that extraneous considerations did not play a part in the pivotal appointment of the Chief Justice. In the same vein, a convention of appointing the senior-most judges of the High Court Division, which is the lower Division of the Supreme Court, as the judges of the Appellate Division was developed. But both these conventions have been transgressed at regular intervals by succeeding generations of executives, particularly by the current one, for politicizing the superior judiciary of the nation, thereby undermining its credibility in the eyes of the litigants as an impartial arbitrator of disputes. Accordingly, this article concludes that in order to exclude the possibility of appointments on extraneous considerations, the principles of appointing the Chief Justice and the other judges of the Appellate Division on the basis of seniority should be inserted in the Constitution by means of an amendment.

Humor político audiovisual en Colombia: de los gloriosos años noventa en televisión a internet como alternativa

El humor político alrededor del mundo ha sido un recurso para criticar el poder y la esfera política con la mordacidad que otros escenarios no permiten y con lenguajes que generan empatía con el público. En la capacidad de criticar a todos los poderes –y poderosos- por igual, sin condescendencias, recae la credibilidad de esa crítica, la cual se debe poder hacer sin censura en una sociedad pluralista y democrática. En Colombia, el humor político en televisión emergió y vivió su época dorada en la década de los noventa, hasta que su principal exponente, Jaime Garzón, fue asesinado. Este trabajo de grado buscó indagar por qué, a pesar de que nuevos productos de crítica política con humor surgieron en el país, hoy no hay ese tipo de oferta en la televisión abierta nacional. La respuesta a ese interrogante se pudo encontrar en múltiples factores, como un nuevo modelo económico en la industria de la televisión, un ambiente político polarizado y la ausencia o falta de promoción de talentos detrás de los libretos. Asimismo, en medio de esta coyuntura, se plantea que internet ha sido un vehículo para expresar, incluso de manera anónima, lo que miembros de la sociedad creen que anda mal con el poder y la política.

Enterprise longevity in Colombian companies From a perspective of innovation and corporate social responsibility as a strategy

Hoy en día la Innovación y la Responsabilidad Social Empresarial son una herramienta clave para la perdurabilidad de una empresa a través del tiempo. Este es el caso de las organizaciones colombianas donde las decisiones de gerencia son enfocadas en el desarrollo de plataformas que soportan practicas sociales y éticas ya que estas incentivan a los trabajadores ofreciéndoles a sus clientes un mejor servicio y son necesarias para generar una estrategia de reputación, ganar fidelidad y credibilidad por parte de los consumidores. Crepes & Waffles es uno de los restaurantes colombianos más exitosos y que ha logrado mantenerse en el tiempo aún así en tiempos turbulentos. Su éxito se debe al uso de RSE en su estrategia, ellos crean innovación de valor en cada uno de sus platos al hacerlos diferentes, en el servicio al cliente y en los servicios y el buen trato que se le ofrece a los trabajadores. Por otro lado, Procolombia es una organización que promueve las exportaciones no tradicionales, la inversión extranjera y la marca país. Ellos al igual que Crepes & Waffles también se enfocan en la RSE y crea innovación de valor en sus procesos de orientar a las empresas a través de conferencias, seminarios, entrenamientos entre otras.

Knockin' on Digital Doors. Dealing with online [dis]credit in an era of digital scientific inquiry

This chapter aims at presenting and discussing credible online recruitment eliciting techniques targeting scientific purposes adjusted to the digital age. Based on several illustrations conducted by the author within the framework of both quantitative and qualitative inquiries, this chapter critically explores the digital ethos in three main challenges faced when dealing with online recruitment for scientific purposes: entering the normality of the everyday life, entering the idiosyncrasy of multicultural lives, and entering the chaos of busy lives. By the end, a toolbox for establishing and evaluating (dis)credibility within online recruitment strategies is presented. Moreover, it is argued that success of data collection at the present time in online environments seems to rely as ever on internal factors of the communication process vis-à-vis e-mail content, design and related strategies.

A comunicação da ASF com os colaboradores e com a comunidade em geral

O presente trabalho tem como objetivo principal analisar a comunicação da ASF com os colaboradores e com a comunidade em geral. Para tal, identificaram-se ferramentas e ações na comunicação dirigida ao público interno e ao público em geral e, por fim, apresentaram-se campanhas e ações de comunicação. A ASF tem por missão assegurar o bom funcionamento do mercado segurador e dos fundos de pensões em Portugal, por forma a contribuir para a garantia da proteção dos tomadores de seguros, pessoas seguras, participantes e beneficiários. A falta de notoriedade, credibilidade e compreensão das funções desta entidade junto da comunidade em geral, nomeadamente dos consumidores, são os principais pontos fracos da sua estratégia de comunicação. Posto isto, criaram-se ações específicas para o público interno que, naturalmente, tiveram implicações diretas no público externo, e permitiram alcançar objetivos da ASF. Foram desenvolvidas atividades na revista de imprensa, nas plataformas de apoio à gestão, monotorização e análise dos dados media e da intranet, edição de materiais e organização de eventos, nomeadamente o aniversário da ASF. Também se participou no PNFF (Plano Nacional de Formação Financeira) e no processo da mudança da designação ISP (Instituto de Seguros de Portugal) para ASF (Autoridade de Supervisão de Seguros e Fundos de Pensões) o que possibilitou à equipa de comunicação desenvolver novas e melhores estratégias. Por fim, considerou-se ainda que a ASF deveria implementar uma estratégia em que a imagem de qualidade do seu trabalho fosse do conhecimento público, ou seja, deverá primeiro ganhar notoriedade e depois desenvolver as associações pretendidas para a imagem que quer criar junto do público. A aproximação a escolas e aos jovens poderá ser uma forma interessante para atingir os objetivos da ASF, essencialmente junto do público externo; Abstract: The chief goal of the present thesis is to analyses the communication of the Insurance Supervisory Authority and Pension Fund (ASF) towards its collaborators and the community, in general. In order to achieve this purpose, the thesis identified the tools and actions of the communication developed for the internal public and the community, then, it identifies specific actionist presents specific actions of communication. ASF aims to ensure the proper functioning of insurance market and pension funds in Portugal, in order to contribute towards ensuring policyholders protection, insured persons, participants and beneficiaries. Under the new strategy implementation on behalf of insurance and pension funds consumers a form of communication was developed focused on promoting consumers understanding about the running of this sector. Specific actions for internal public were intensified, which, of course, have had direct implications on external public, largely achieving the ASF objectives. The main weaknesses of this entity’s communication strategy are the lack of notoriety, credibility and understanding of the functions. Activities have been developed within the management of the press review events, such as ASF’birthday. The participation in PNFF and the process of change to the new designation enabled the communication team to develop communication strategies. Concerning the analysis of ASF’s communication strategy, it is suggested that the company should implement a strategy in which the quality of its work is of public knowledge. This means that, first, it should gain notoriety and, then, it should develop associations between the brand and the public.