Globalising accessibility: drawing on the experiences of developed countries to enable the participation of disabled people in Zambia

This paper explores the accessibility situation in a developing country such as Zambia. The global view of accessibility for disabled people is provided to examine the accessibility situation in developed and developing countries, highlighting the role of the environment in achieving rights for disabled people. Recognition of disability rights relating to accessible built environments is a necessary element to ensure their participation. Limited disability research, lack of disability policies and systems, evaluation of disability rights and support from developed countries have been cited as contributing to the non-recognition of disability rights and low participation by disabled people in Africa. An international perspective of disability, accessibility and participation and the experiences of developed countries are examined and their potential for advancing accessible built environments for participation in developing countries considered. However, accessibility concepts, having been developed in western countries, are presented with caution acknowledging the geographical, social–cultural and economic differences that exist.     

Resource Dependence In Non-profit Organizations: Is It Harder To Fundraise If You Diversify Your Revenue Structure?

This article explores how fundraising efficiency is affected by changes in diversification of revenues in non-profit organizations. It uses random effect regression and Arellano–Bond models to study this phenomenon in a sample of 10358 US non-profits during the 1997–2007 period. We find a negative impact on fundraising efficiency when NPOs alter their locus of dependence and change their pattern of diversification. This effect is impacted by organizational size and industry. Previous studies have suggested that income heterogeneity is associated with organizational stability and financial strength. Using a change (versus level) model of funding diversity, our work shows that increased diversification leads to a higher operational inefficiency that could be penalized by potential donors.     

Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies

Corporate scandals and failures such as Enron, WorldCom, etc. were highly catastrophic and had a terrible effect on stakeholders. The pressure of globalisation and the intense competition have lead to organisations encouraging good corporate governance. Organisations have to promote transparency and accountability of financial information. As Gramling et al. (J Account Lit 23:194–244, 2004) argued there are four important mechanisms of corporate governance include boards of directors, audit committees (among others) and internal and external audit functions. However, this paper will focus on the relationship between two corporate governance mechanisms (audit committee and internal audit function). Thus, our purpose is to analyse the relation between characteristics of the audit committee and internal audit function and earnings management measured as abnormal accruals to test the quality of financial statements. We hypothesise that the association between the effectiveness of the audit committee and the presence of an internal audit function and its relationship with this committee would indicate less opportunity for management to manipulate earnings. Using a sample of 108 non-financial Spanish companies that traded on the Madrid Stock Exchange between 2003 and 2006 (432 observations), we have found that the size and number of meetings of the audit committee had a significant negative association with earnings manipulations. Also, our results suggest that a negative relation between having an internal audit function and earnings management.     

Child Sexual Abuse,Sexual Anxiety,and Sexual Satisfaction: The Role of Self-Capacities

Research indicates that child sexual abuse produces lasting alterations in interpersonal relatedness, identity, and affect regulation, often referred to as self-capacity disturbance. Child sexual abuse also has been shown to negatively impact sexual functioning. This study examined the role of altered self-capacities in mediating the relationship between child sexual abuse and sexual responses. Path analysis revealed that child sexual abuse was related to sexual anxiety and decreased sexual satisfaction through its association with reduced self-awareness and a propensity to be involved in difficult interpersonal relationships.     

Prompting Depression Treatment Seeking among Smokers: A Comparison of Participants from Six Countries in an Internet Stop Smoking RCT

Websites containing information and advice about health are increasingly common and popular. It is important to understand whether the material these sites contain can positively influence individual behavior, and whether populations differ in their response to that material. Participants in an international web-based stop smoking randomized controlled trial (RCT) were screened for major depression; participants whose history and/or depression symptoms were deemed of concern were offered one of two prompts (Strong and Mild) to seek treatment, depending on depression history. Participants from 3 predominantly English-speaking and 3 predominantly Spanish-speaking countries were analyzed. Individuals given a Strong prompt were more likely to seek treatment for depression than those given a weak prompt (16.6% vs. 10.2% of previously untreated individuals reported seeking treatment), controlling for symptom level and other variables. Country-specific differences were observed, with participants from South Africa and Spain departing from the common pattern of Strong prompt leading to higher likelihood of treatment seeking. Older age and female gender, but not symptom level predicted higher likelihood of seeking treatment following a prompt. The results suggest that information provided by the health websites can promote help seeking in affected individuals.     

Histogram estimation of radon-nikodym derivatives for strong mixing data

Nonparametric inference for point processes is discussed by way of histograms, which provide a nice tool for the analysis of on-line data. The construction of histograms depends on a sequence of partitions, which we take tc be nonenibedded to allow partitions with sets of equal measure. This presents some theoretical problems, which are addressed with an assumption on the decomposition of second order moments. In another direction, we drop the usual independence assumption on the sample, replacing it by a strong mixing assumption. Under this setting, we study the convergence of the histogram in probability, which depends on approximation conditions between the distributions of random pairs and the product of their marginal distributions, and^almost completely, which is based on the decomposition of the second order moments. This last convergence is stated on two versions according to the assumption of Laplace transforms or the Cramer moment conditions. These are somewhat stronger, but enable us to recover the usual condition on the decrease rate of sets on each partition. In the final section we prove that the finite dimensional distributions converge in distribution to a Gaussian centered vector with a specified covariance.