Explanatory Matrices on the Causes of a Tailing Dam Collapse in Brazil: The (Dis)Articulation of Epistemes

Mining tailing dam ruptures are increasingly common events in South America. Due to their high potential degree for avoidance, they are considered to be technological disasters and often have a considerable impact on local populations and communities, as well as affecting the ecosystem. The failure of the Fundão dam in 2015 in the Brazilian State of Minas Gerais (is) considered one of the largest socioenvironmental disasters in the country's history. Different explanations for the causes of the disaster were put forward by various social actors. This article critically analyzes these discourses through the theoretical-methodological reference of the social theory of discourse, with the aim of understanding the various discursive contexts of the causes of the breach of the dam. The analysis and understanding of these explanatory matrices suggested that different discourses present different epistemological approaches to the causes of the disaster, related to aspects such as sociohistorical, political, ideological, and asymmetric relations of power. The statements had different emphases, being associated with distinct epistemic positions that were often not in convergence.  Moreover, certain terms and approaches reinforce or minimize processes of vulnerability experienced by the affected populations. These discourses present consents, dissents, and contradictions and when systematically integrated can improve the planning of risk management and broaden the understanding related to technological disaster occurrence.     

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.     

Youth Future Civic Participation in Europe: Differences Between the East and the Rest

European countries were economically and politically separated during the Cold War, but since its end processes of globalization and the formation of the European Union have contributed to blur the borders. Previous studies suggest that the social transformations have affected differently civic participation of youths, but shortage of more recent data has precluded researchers from examining the differences in a country-comparative fashion. Along these lines, this paper has two main objectives: to explore the differences in the levels of expected civic participation across Europe, and to evaluate the fit of a theoretical model of civic participation in regard to the different points in time their democracies were established. To achieve these goals, data from 22 European educational systems (9 post-communist and 13 established democracies) participating in the International Civic and Citizenship Study (2009) conducted by International Association for the Evaluation of Educational Achievement is used. The results, in accordance with the literature, suggest differentiated patterns of future civic participation between the new and established democracies, but they are not that clear, suggesting that convergence between the two groups is ongoing. However, the tested empirical model of civic participation functions in a better way in the established than in the new democracies. In contrast with previous findings, differences in levels of expected civic participation seem to be related not only with the countries’ experience with democracy, but also with their cultural similarities and common history.     

Building Weighted-Domain Composite Indices of Life Satisfaction with Data Envelopment Analysis

The specialised literature has frequently addressed the relationship between life domains and people’s satisfaction with life. Some researchers have posed questions regarding the importance of domains, therefore interpreting them as weightings and creating domain satisfaction indices. This paper illustrates how Data Envelopment Analysis (DEA) and Multi-Criteria-Decision-Making (MCDM) techniques can be employed to compute domain-based composite indices of life satisfaction and weightings for life domains. Furthermore, an empirical application is performed on a sample of 178 people living in a rural community in Yucatan (Mexico). One of the main features of the aforementioned techniques is that weightings might differ from one individual to another. Accordingly, several weighting schemes are used to compute different life satisfaction indices, in addition to a constant equally-weighted index. Based on the goodness-of-fit criteria commonly used in this literature, our main result is that DEA-MCDM indicators of life satisfaction do not improve the relationship with self-reported life satisfaction in comparison to the equally-weighted index.     

Ethnic identity, majority norms, and the native–immigrant employment gap

Earlier studies do not agree on whether ethnic identity, i.e., immigrants’ attachment to the home country and the host country, can explain lower employment outcomes among immigrants. This study investigates the relationship between employment and ethnic identity and complements the literature by capturing a novel dimension of ethnic identity: openness to majority norms. Reproducing measures from earlier studies, I find that immigrants’ employment outcomes do not systematically associate with their ethnic identity. However, immigrants who share social norms with the majority experience significantly better employment outcomes, particularly first-generation immigrant women. Furthermore, I show that interethnic differentials in majority norms could account for up to 20 % of the explained part of the employment gap between natives and first-generation immigrants. Those results shed more light on the interethnic employment gap and aspects of immigrants’ identity relevant to economic integration.     

The Recent Mortality Decline in Russia: Beginning of the Cardiovascular Revolution?

The health situation in Russia has often been characterized as a long‐running crisis. From the 1960s until the beginning of the 2000s, the declining life expectancy trend was substantially interrupted only twice: once in the mid‐1980s as a result of Gorbachev's anti‐alcohol campaign, and again at the end of the 1990s as a result of the “rebound” effect following the dramatic rise in mortality associated with the acute socioeconomic crisis. In both cases, the progress made proved to be short‐lived. A third mortality decline in Russia began in 2003 and is still ongoing. We investigate the components and driving forces of this new development, in particular the role played by cardiovascular diseases. Using cause‐specific mortality data, we identify the main features of the recent improvements and compare these features with those observed in selected European countries, specifically France, Poland, and Estonia. Our aim is to gauge whether the features of the improvements in these countries are similar to those of the recent advancements made in Russia. Although the recent improvements in Russia have features in common with initial stages of prior mortality declines in other countries and may support optimism about the future, a return to mortality stagnation cannot be ruled out.     

Mild Intellectual Disability Associated with a Progeny of Father-Daughter Incest: Genetic and Environmental Considerations

We report the case of a 34-year-old female resulting from a father-daughter sexual abuse and presenting a phenotype of mild intellectual disability with minor dysmorphic features. Karyotyping showed a normal 46, XX constitution. Array-based comparative genomic hybridization (array-CGH) revealed a heterozygote 320kb 6p22.3 microdeletion in the proband, encompassing only one known gene, and therefore unlikely to be the cause of the phenotype. However, the role of other genetic factors, such as a recessive condition, could not be ruled out as a putative cause for the phenotype. On the other hand, the role played by a heavily detrimental familial situation on the development and outcome, and possibly leading or contributing to a mild intellectual disability, should be taken into account.     

The Role of Early Maladaptive Schemas in the Appearance of Psychological Symptomatology in Adult Women Victims of Child Abuse

ABSTRACT

Child abuse affects people’s ways of thinking, feeling, and observing the world, resulting in dysfunctional beliefs and maladaptive schemas. Thus, consequences of child abuse may persist during adulthood. Therefore, the aim of this study was to analyze the psychological consequences (anxiety, phobic anxiety, depression, and hopelessness) of different types of maltreatment (physical, sexual, and emotional abuse and physical and emotional neglect) and to study the role of early maladaptive schemas in the onset of symptomatology in adult female victims of child abuse. The sample consisted of 75 women referred by associations for treatment of abuse and maltreatment in childhood. Sexual abuse was the type of maltreatment that was most strongly related to most dysfunctional symptomatology, followed by emotional abuse and physical abuse, whereas physical neglect was the least related. Also, early maladaptive schemas were found to correlate with child abuse and dysfunctional symptomatology. Finally, early maladaptive schemas mediated the relationship between sexual abuse and dysfunctional symptomatology when the effect of other types of abuse was controlled. These results may provide important guidance for clinical intervention.     

Utilizing Social Work Skills to Enhance Entrepreneurship Training for Women: A Ghanaian Perspective

ABSTRACT

This article describes a women's entrepreneurship exchange program that was designed and facilitated with the cooperation of various governmental and nongovernmental entities in Ghana for Ghanaian women. The article briefly reviews the entrepreneurship development literature from an international perspective and discusses the Entrepreneurship Program as a targeted approach for empowering and sustaining women's economic situation in Ghana. Emphasis is placed on understanding the impact of cultural and social networks and the women's ability to succeed as entrepreneurs through the use of social work skills.