“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms

One of the most important issue relating to corporate governance reports refers to their ability to provide users with a complete set of information regarding the effective ability of an entity to achieve oversight objectives by the compliance to corporate governance practices required by a specific law or industry code. In addition, other features, such as the quality of the internal auditing function or the sensitivity of top management to issues relating to corporate internal controls and risk management, can also be taken into account when formulating a judgment on the quality of corporate governance practices. Is there an association between the compliance to codes and internal controls effectiveness? We propose to assess the quality of corporate governance through a proxy that considers several characteristics of internal audit departments and combines them to determine an Internal Audit Departments global quality index—IAD Index. To define IAD global quality we consider the effectiveness of an internal audit function analysing its operational aspects. The IAD Index is based on several signalling elements that previous literature assumed as proxies for quality of IADs which are grouped into four pillars: a formal quality index; a static quality index; an activity-related quality index; and a performance-linked quality index. We then test the IAD index on a sample of Italian listed firms and conclude that there are significant associations (positive and negative) between the degree of compliance to some corporate governance regulations for listed firms and the IAD Index for the sample being considered.     

Minimizing the number of tardy jobs in two-machine settings with common due date

We consider two-machine scheduling problems with job selection. We analyze first the two-machine open shop problem and provide a best possible linear time algorithm. Then, a best possible linear time algorithm is derived for the job selection problem on two unrelated parallel machines. We also show that an exact approach can be derived for both problems with complexity \(O(p(n) \times \sqrt{2}^n)\), p being a polynomial function of n.     

Exposure to Traffic and Risk of Hospitalization Due to Injuries

Research on the risk of motor vehicle injuries and their relationship with the amount of travel has been only partially analyzed. The few individual exposure assessments are related to very specific subsets of the driving and traveling populations. This study analyzes the relationship between kilometers traveled and hospitalization due to motor vehicle injuries. Twelve thousand three hundred and sixty nine Spanish university graduates from the Seguimiento Universidad de Navarra multipurpose cohort study were evaluated. They had not been hospitalized due to motor vehicle injuries at baseline and were followed up to eight years. Biannual questionnaires allowed for self‐reporting of kilometers traveled in motor vehicles, together with incidence of hospitalization. Covariates in the Cox regression models included age and gender and baseline use of safety belt while driving, driving a vehicle with driver‐side airbag, driving a motorcycle, and drinking and driving. There were 49,766 participant‐years with an average yearly travel of 7,828 km per person‐year. Thirty‐six subjects reported a first hospitalization event during this time. The adjusted hazard ratio per additional kilometer traveled was 1.00005 (95% confidence interval 1.000013 to 1.000086). Even the smallest of reductions in the amount of kilometers traveled (from an average of 3,250 km per year to 1,000) has a statistically significant protective effect on the likelihood of sustaining hospitalization due to motor vehicle injury (aHR 0.9, 95% CI 0.78 to 0.98). In light of current policies aimed to reduce motorized traffic due to environmental concerns, it may be appropriate to consider the additional health benefit related to reductions in injuries.     

创业团队异质性如何影响绩效:基于团队氛围中介效应的分析

从团队氛围的视角揭示为何异质性的创业团队更具优势,成功率更大,异质性的团队成员因为优势互补而直接提升创业绩效,此外创业团队异质性还通过团队氛围间接影响创业绩效。团队氛围对于帮助创业企业化解由于成员异质性所引起的矛盾和误解进而提升绩效具有重要作用,团队氛围在创业团队异质性影响绩效的关系中发挥部分中介作用。     

新疆高校少数民族学生预科汉语网络教学研究

基于网络教学有利于满足学生个性化的学习需求、有利于"课堂"与"课外"学习相结合、网络平台能为学生提供了一个"人工语境"等因素,文章认为在现有教学模式基础上,搭建预科汉语网络学习平台,建立预科汉语网络学习资料库,开展个性化的网络自主学习,对提高少数民族学生预科汉语教学水平有进一步的促进作用。     

情绪的基本结构:争论、应用及其前瞻

情绪是一种复杂的心理现象。关于情绪的结构,主要有情绪分类与情绪维度两大理论解释取向。分类取向认为情绪由几种相对独立的基本情绪及在此基础上形成的复合情绪构成。维度取向则认为各类情绪之间彼此相关,应抓住情绪的主要维度进行结构性阐释,并以几种环形结构模型为代表。一些情绪理论模型尝试整合这两大解释取向。基于两种情绪结构理论,心理学家们开发过多种情绪量表和情绪诱导材料,而最近出现的几种(网络)情绪感知工具值得关注,互联网将在未来的情绪研究和实际应用中发挥重要作用。     

Panel regression models for measuring multidimensional poverty dynamics

This work concerns the study of poverty dynamics and the analysis of the influencing socio-demographic factors. A fuzzy and multidimensional approach has been chosen in order to define two different poverty measures. A panel regression model has been estimated and particular attention has been paid to the treatment of the unobservable heterogeneity among longitudinal units. The specified model combines autoregression with variance components. The empirical analysis has been conducted using the data set of the British Household Panel Survey (BHPS) from 1991 to 1997. This work was co-financed by Murst funds for the projects “Occupazione e disoccupazione in Italia: misura e analisi dei comportamenti”. The paper is the result of the common work of all the authors; in particular G. Betti has written Sects. 2,5.1 and 5.3.1; A. D’Agostino has written sections 4, 5.2 and 5.4; L. Neri has written Sects. 1, 3, 5.3.2 and 6.     

Underneath we’re angry: feminism and media politics in Britain in the late 1970s and early 1980s

In the late 1970s, a billboard advertisement for Gigi underwear was installed at street level in various British cities. It depicted a woman in a trench coat walking on the street at night and looking defiantly at the camera. A second image portrays her unbuttoning her coat and revealing her underwear. A caption reads “Underneath they’re all Lovable.” This billboard evoked a wave of feminist opposition exemplified by Rosalind Coward’s essay “Underneath we’re angry” attacking the Gigi advertisement for being an invitation to rape women as well as photographic works by The Polysnappers condemning the ad. This article contextualizes the passionate resistance to the Gigi advert within the time’s feminist debates, which characterized media images as oppressive towards women, the discourse around the ideological functioning of advertisements, debates on “the sexual politics of representation,” the political role of photography, social historical events, and the political significance of the street.     

Regulation issues in the Italian local transport system: aligning transactions and governance structures

This paper refers to the concept of public governance in the light of Transaction Cost Economics (TCE). While TCE is well developed and widely applied in the private sector, only a few studies have adopted such framework to investigate the provision of public services. We aim at pointing out the coherence between peculiar typologies of transactions and a given set of governance structures, within Local Public Transport systems. The core of the analysis is the alignment between characteristics of transactions and governance structures. The empirical section addresses these issues referring to three case studies, pointing out an articulated organizational configuration in terms of actors involved and governance structures adopted. The analysis shows an alignment between the choices underlying the design of the local transport system and the outcomes expected in terms of TCE.     

The topology aware file distribution problem

We present theoretical results for large-file distribution on general networks of known topology (known link bandwidths and router locations). We show that the problem of distributing a file in minimum time is NP-hard in this model, and we give an O(logn) approximation algorithm, where n is the number of workstations that require the file. We also characterize our method as optimal amongst the class of “no-link-sharing” algorithms.