“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.     

环境规制、土地资源错配与环境污染

文章以2013—2018年中国267个地级及以上城市为研究对象,实证研究了土地资源错配与环境污染之间的关系以及环境规制在土地资源错配和环境污染之间的调节作用。结果表明:土地资源错配与环境污染呈显著正相关关系,即土地资源错配会造成环境污染,且环境规制在土地资源错配和环境污染之间具有抑制作用。异质性分析中,运用地理加权回归模型,按照土地资源错配对环境的污染程度对城市分类,与中度污染组相比,环境规制对重度污染组的土地资源错配和环境污染之间的抑制作用更加显著;按照全国资源型城市分类,与成长型城市和衰退型城市组相比,环境规制的抑制作用在成熟型城市和再生型城市组更明显。     

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.     

Toward the study of women and politics in the Arab world: The debate and the reality

This article deals with the subject of political roles of women in the Arab world. It argues that, while the conditions of women are not uniform in the region, there are some general common factors that inhibit women’s participation in the political process. The article also addresses the subject of Islamic determinants—or lack thereof—of the status of women in Arab society. An analysis of the feminist debate is presented, and some trends are identified. The analysis focuses on the interaction between Islam and culture in an attempt to determine the role of each in the oppression of women. A critique of the antifeminist and “Islamic feminist’ viewpoints is included. The article offers some methodological suggestions for the comparative study of women and politics in the Arab world, with special emphasis on: voting, legalistic/constitutional method, informal vs. formal politics, and the impact of modernization. The conclusion is predicated on the belief in the limitations of a feminist struggle within the parameters of religion, any religion—in this case Islam.     

矿井掘进工作面安全评价的灰色聚类方法

本文用灰色聚类方法[1]讨论了煤矿掘进工作面安全评价问题,提出了一种新的安全评价方法─灰色聚类综合法。同时,本文对灰色聚类的算法作了改进,改进后的算法便于记忆和应用。     

The effects of davis-bacon on labor cost and union wages

Two issues have seriously hampered studies of the impact of the Davis-Bacon Act. The first is that one must make assumptions about what the distribution of wages would be in the absence of the statute. It is shown that cost estimates are quite sensitive to these assumptions. The second is that while Davis-Bacon determinations may increase nonunion wages, they are also likely to increase the bargaining power of unions leading to higher union wages. Simply estimating the impact on nonunion wages therefore underestimates the true effect. Union wages are both determined by and a determinant of Davis-Bacon wages. It is found that Davis-Bacon determinations exert a significant influence on the union’s ability to gain higher wages. I would like to thank Joseph DiMasi and David Alexander for comments and discussion on an earlier version of this paper. Special thanks are due an anonymous referee for his support and suggestions.     

Identity and Ideas: A Roundtable on Identity Politics

This roundtable discussion examines the issue of identity politics and how identity influences and is influenced by gay/queer politics and theory. The participants discuss how identity politics affects political organizing and activism, how different identity communities can build coalitions, how the language related to identity is evolving, and how sexual attractions and practices interact with identity. The discussants look at how the influx into the gay and lesbian movement of new groups that challenge traditional identity boundaries—e.g., bisexuals and transgendered people—is affecting the movement. Finally, the discussants examine how “idea-based” politics may supplant identity-based politics as a new inclusive paradigm.     

Report on a multiple regression method for making population estimates

A new method of making population estimates is introduced and contrasted to the standard ratio-correlation method. The new method, called the “difference-correlation method,” produced population estimates for the counties of Michigan which had a smaller mean percentage error than estimates produced by the ratio-correlation method. The differences of proportions which are used in the difference-correlation method will always have means of zero, while the ratios used in the ratio-correlation method have means which vary. Higher intercorrelations among the variables and increased temporal stability of the intercorrelations are two advantages of using differences rather than ratios.     

Characteristics of Older Adult Problem Gamblers Calling a Gambling Helpline

Background Few investigations have characterized groups of older adults with gambling problems, and published reports are currently limited by small samples of older adult problem gamblers. Gambling helplines represent a widespread mechanism for assisting problem gamblers to move into treatment settings. Given data from older adult problem gamblers in treatment, we hypothesized that older as compared with younger adult problem gamblers calling a gambling helpline would be less likely to report gambling-related problems.Design and methods Logistic regression analyses were performed on data obtained from January 1, 2000 to December 31, 2001, inclusive, from callers with gambling problems (N = 1,084) contacting the Connecticut Council on Problem Gambling Helpline.Results Of the 1,018 phone calls used in the logistic regression analyses, 168 (16.5%) were from older adults and 850 (83.5%) from younger adults. Age-related differences were observed in demographic features, types and patterns of gambling reported as problematic, gambling-related problems and psychiatric symptoms, substance use problems, patterns of indebtedness, and family histories of addictive disorders. Older as compared with younger adult problem gamblers were more likely to report having lower incomes, longer durations of gambling, fewer types of problematic gambling, and problems with casino slot machine gambling and less likely to report gambling-related anxiety, family problems, illegal behaviors and arrests, drug problems, indebtedness to bookies or acquaintances, family histories of drug abuse, and problems with casino table gambling.Conclusions Older as compared with younger adult problem gamblers calling a gambling helpline differ on many clinically relevant features. The findings suggest the need for improved and unique prevention and treatment strategies for older adults with gambling problems.