On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality

Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order to enhance governance structures and practices. Some of these recommendations specifically aim to improve the effectiveness of the audit committee. We investigate the relationship between the level of compliance with recommendations on the audit committee of the Spanish Unified Code and financial reporting quality, as measured by discretionary accruals and by the opinion of the audit report. We use a sample of companies listed in the Spanish stock market for the years between 2007 and 2013. Results show a strong and positive relationship between the level of compliance with recommendations and the quality of financial reporting. We also report significant results for some specific recommendations. These results are robust to various checks. Therefore, the level of compliance with recommendations on the audit committee might provide a feasible and reliable indicator of the quality of financial reports released by the company.     

International coopetition for innovation: Are the benefits worth the challenges?

International coopetition has rarely been studied in relation to innovation. Further exploration of effects of international coopetition, i.e. the pursuit of simultaneous cooperation and competition, on a firm’s innovation performance is especially important as such a relationship is challenging with a high propensity to fail. This observation formed the point of departure for this study, which aims to increase the understanding of the effects of international coopetition on firm innovativeness and how these effects are conditioned on the magnitude of the organizational adjustments a firm introduces. We use an unbalanced panel of 9839 firms that participated in four waves of the Swedish Community Innovation Survey between 2008 and 2014 as our empirical base. We illustrate that firms that cooperate with competitors internationally are more likely to exhibit higher propensity to introduce radical innovations, yet this effect is conditioned upon the magnitude of organizational adjustments. Overall, our study contributes to the understanding of the implications of international coopetition and what a firm needs to benefit from it.     

Domains of Motivation in Men and Women for Initiating and Terminating Procreation in an Evolutionary Perspective

Children require considerable resources such as time and money to be raised. Still, despite the heavy costs involved, most people do decide to have children, a fact that raises the question of what motivates them to do so. Moreover, after having one or more children, people decide not to have additional ones, even though they might still be fertile. This raises the question of what motivates people to terminate procreation. The present paper aims to address these questions using a combination of qualitative and quantitative research methods. In Study 1, we used in-depth interviews and open-ended questionnaires that lead to the identification of 66 reasons for which people have children and 23 reasons for which people stop having children. In Study 2, we used principal component analysis that classified these reasons in broader motivation domains, 15 for procreating and 4 for terminating procreation. Sex differences were examined in each domain. By placing procreation in an evolutionary framework, this study aims to provide a deeper understanding of the motives that drive people toward and away from the process of having children.     

Discursive Methodologies for Couple and Family Therapy Research: Editorial to Special Section

In this article, we aim to introduce the special JMFT section on discursive research methodologies for couple and family therapy research. These are qualitative research methodologies which resonate with the systemic emphasis on the semantics and the pragmatics of therapy discourse. First, we provide a brief overview of such methodologies and their use in the family therapy field. We then introduce the context and the content of the special section, where four approaches, including conversation analysis, discursive psychology type of discourse analysis, poststructurally informed discourse analysis (subject positioning analysis), and semantic analysis, are introduced by means of analyzed extracts from a Tom Andersen consultation session with a couple in distress and their therapist. We conclude with implications for the field. For Tom and Michael     

Retrospective Paternal and Maternal Parenting Styles,Regulatory Self-Efficacy and Adolescent Risk Taking

This study aims to calculate a scaled risk-taking behavior index and to test a model in which maternal and paternal parenting styles affect risk-taking behavior with a mediation of adolescents’ regulatory self-efficacy. Participants were 816 adolescents (44% males) responding to a self-report questionnaire about their risk-taking behavior, regulatory self-efficacy, and retrospective memories of paternal and maternal parenting styles. Results suggested an item rating in the index showing that behaviors considered less risky referred to alcohol use and the unplanned first sexual intercourse, whereas behaviors considered more risky referred to the lack of use of contraceptives and the age of the first sexual intercourse. Results revealed a significant indirect effect of authoritative and authoritarian styles on risk-taking behavior. These styles shaped the adolescents’ regulatory self-efficacy, which in turn predicted adolescent risk-taking behavior. Results underline the complex interplay of relationships between parents and their children.     

Relationship building and message planning: An exploration of media challenges and strategies used during school crises at the P-12 level

Schools at the P-12 level increasingly face crises related to school shootings, violence, and other tragedies. Understanding the communication challenges schools face is paramount to assisting schools with communication before, during, and after crisis events. The current study focuses on the challenges created by media interest in such crises and the strategies implemented to overcome these challenges and provide responsible information to stakeholders. Interviews conducted with 21 school crisis teams at the P-12 level revealed that sensationalism, seeking alternative routes to information, and framing were key challenges in working with the media. In light of these challenges, administrators focused on creating media plans, building relationships with the media, being accurate but guarded, and communicating reassurance and reunification. Implications are discussed for school districts nationally.     

Love in Times of Cholera: Systemic Reflections on Supporting Families Through the Journey(s) of Illness

This paper is the result of our increasing interest in the experience of illness in families and the concomitant reflections on how best to therapeutically support these families through this process. This interest led us to reflect on the nuanced way in which language establishes a play with the experience of illness, a play that can amplify or reduce its effects. Such an interplay in turn led us to consider the valuable role that family therapists have in helping families and treating practitioners to create a safe space for conversation about illness. Further questions are also explored in relation to whether there is a role for family therapists in facilitating the interface between our clinical practice with clients and the wider treating medical community. And, if so, what shape would such an interface take? Considerations at this level would include the anticipation of psychological reactions to diagnosis of chronic and life‐threatening illnesses, in particular the importance of ‘normalisation’ of the psychological reactions to such chronic and/or life threatening diagnoses; the complex dynamics emerging from the interface between the effects of illness in the subjectivity of the ill person and the grief experienced by the other family members; different family members’ narratives of the illness; relevant community contexts; and, lastly, ways to help the family members and/or the ill person navigate the medical system including the use of second opinions, cyberspace information, and other systems in their ecology, such as the spiritual dimension. Some aspects of children's narratives of illness are also identified. The paper has been organised around the dialogue that the authors had around one of their clinical cases.     

Professional quality of life of adult protective service workers

Adult Protective Services (APS) workers are exposed to substantial occupational hazards and job stress, but these stressors are underdocumented. Therefore, we sought to describe APS workers’ work environments and responses to occupational hazards and stressors, including compassion fatigue, burnout, and secondary traumatic stress. Survey data were gathered with closed-ended questionnaires administered to APS workers in an urban setting. Virtually all workers (97%) reported exposure to one or more environmental hazards in their work, and 80% reported hazard exposure in the past month. Workers also reported mixed responses to their work environment and to experiences with supervision. A sizable minority (22.7%) was at high risk for burnout, 24.6% were at risk for secondary traumatic stress, and 19.9% reported low compassion satisfaction. The results document multiple stressors in APS work. The APS partner is committed to ongoing efforts to better support its staff, and these findings can inform future efforts to enhance supervisor support and worker self-care, to minimize burnout and secondary traumatic stress.     

Variations in Citizenship Profiling by Generational Status: Individual and Neighborhood Characteristics of Latina/os Questioned by Law Enforcement About Their Legal Status

Although racial profiling is widely studied, the related issue of citizenship profiling by law enforcement has received little scholarly attention. In this study we begin to address citizenship profiling, which may be highly salient in light of the increasing policing of immigration in the United States through Secure Communities and other federal, state and local efforts to localize the enforcement of immigration laws. Using a sample of 563 Latina/o adults residing in 46 neighborhoods in El Paso County, Texas, USA, we assess the impacts of a variety of individual and neighborhood characteristics on the likelihood of being questioned about citizenship status by law enforcement. Results using hierarchical generalized linear models (HGLMs) show that, at the individual-level, first-generation Latina/o immigrants and second-Latina/os are more likely to be questioned about citizenship status than third- and later-generation Latina/os. At the neighborhood-level, living in a neighborhood with a mid-level of Latina/o immigrant characteristics increased the probability of being questioned. The implications of these findings for citizenship profiling are discussed.     

Gender,Pay and Work Satisfaction at a UK University

This article examines a modern, former polytechnic granted the status of university in 1992, to illustrate the state gender pay gap in the UK and suggests that to talk of the state pay gap is too simplistic as it does not take into account variations in the size of the pay gap in different job grades. The article also examines satisfaction levels with pay for two groups of staff, administrative and academic and shows how satisfaction with pay, promotion and conditions also varies between the grades. Previous research that concluded that women are more satisfied with their pay than men is, again, too simplistic as it does not consider the affect of staff grade. The article argues that there is a link between the size of the pay gap, staff grade, occupational gender segregation and expressing dissatisfaction.