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.     

On the <Emphasis Type="Italic">m</Emphasis>-clique free interval subgraphs polytope: polyhedral analysis and applications

In this paper we study the m-clique free interval subgraphs. We investigate the facial structure of the polytope defined as the convex hull of the incidence vectors associated with these subgraphs. We also present some facet-defining inequalities to strengthen the associated linear relaxation. As an application, the generalized open-shop problem with disjunctive constraints (GOSDC) is considered. Indeed, by a projection on a set of variables, the m-clique free interval subgraphs represent the solution of an integer linear program solving the GOSDC presented in this paper. Moreover, we propose exact and heuristic separation algorithms, which are exploited into a Branch-and-cut algorithm for solving the GOSDC. Finally, we present and discuss some computational results.     

New lower bounds for the second variable Zagreb index

The aim of this paper is to obtain new sharp inequalities for a large family of topological indices, including the second variable Zagreb index \(M_2^{\alpha }\), and to characterize the set of extremal graphs with respect to them. Our main results provide lower bounds on this family of topological indices involving just the minimum and the maximum degree of the graph. These inequalities are new even for the Randi?, the second Zagreb and the modified Zagreb indices.     

Climate change and population migration in Brazil’s Northeast: scenarios for 2025–2050

This research contributes to an understanding of the relationship between climate change, economic impacts and migration. We model the long-term relationship (up to 45 years of projection) between demographic dynamics—particularly migration—driven by changes in the performance of the economy due to climate changes in the Northeast region of Brazil. The region is of particular relevance to the study of climate change impacts given its large human population (28% of Brazil’s population) and high levels of impoverishment, having an extensive semi-dry area which will be severely impacted by growing temperatures. Ultimately, the integrated model generates state- and municipal-level migration scenarios based on climate change impacts on the primary economic sectors and their articulations with other sectors. Results suggest that the predicted climate changes will impact severely the agriculture sector in the region, acting as a potential migration push factor to other regions in the country. Finally, we discuss how the increased vulnerability of some groups, particularly migrants, can be factored into Brazilian public policy and planning.     

Citizenship Norms in Eastern Europe

Research on Eastern Europe stresses the weakness of its civil society and the lack of political and social involvement, neglecting the question: What do people themselves think it means to be a good citizen? This study looks at citizens’ definitions of good citizenship in Poland, Slovenia, the Czech Republic and Hungary, using 2002 European Social Survey data. We investigate mean levels of civic mindedness in these countries and perform regression analyses to investigate whether factors traditionally associated with civic and political participation are also correlated with citizenship norms across Eastern Europe. We show that mean levels of civic mindedness differ significantly across the four Eastern European countries. We find some support for theories on civic and political participation when explaining norms of citizenship, but also demonstrate that individual-level characteristics are differently related to citizenship norms across the countries of our study. Hence, our findings show that Eastern Europe is not a monolithic and homogeneous bloc, underscoring the importance of taking the specificities of countries into account.     

Sexuality Examined Through the Lens of Attachment Theory: Attachment,Caregiving, and Sexual Satisfaction

Attachment researchers have proposed that the attachment, caregiving, and sexual behavioral systems are interrelated in adult love relationships (Mikulincer &; Shaver, 2007 Mikulincer , M. , &; Shaver , P. R. ( 2007 ). Attachment in adulthood: Structure, dynamics, and change . New York , NY : Guilford . [Google Scholar]). This study examined whether aspects of partners’ caregiving (proximity, sensitivity, control, compulsive caregiving) mediated the association between their attachment insecurities (anxiety and avoidance) and each other's sexual satisfaction in two samples of committed couples (Study 1: 126 cohabiting or married couples from the general community; Study 2: 55 clinically distressed couples). Partners completed the Experiences in Close Relationships measure (Brennan, Clark, &; Shaver, 1998 Brennan , K. A. , Clark , C. L. , &; Shaver , P. R. ( 1998 ). Self-report measurement of adult attachment: An integrative overview . In J. A. Simpson &; W. W. Rholes (Eds.), Attachment theory and close relationships (pp. 46 – 76 ). New York : Guilford .[Crossref] , [Google Scholar]), the Caregiving Questionnaire (Kunce &; Shaver, 1994 Kunce , L. J. , &; Shaver , P. R. ( 1994 ). An attachment-theoretical approach to caregiving in romantic relationships . In K. Bartholomew &; D. Perlman (Eds.), Advances in personal relationships (pp. 205 – 237 ). London : Kingsley . [Google Scholar]), and the Global Measure of Sexual Satisfaction (Lawrance &; Byers, 1998 Lawrance , K. , &; Byers , E. S. ( 1998 ). Interpersonal Exchange Model of Sexual Satisfaction Questionnaire . In C. M. Davis , W. L. Yarber , R. Bauserman , G. Schreer &; S. L. Davis (Eds.), Sexuality-related measures: A compendium (pp. 514 – 519 ). Thousand Oaks , CA : Sage . [Google Scholar]). Path analyses based on the actor-partner interdependence model (APIM) revealed that caregiving proximity mediated the association between low attachment avoidance and partners’ sexual satisfaction in distressed and nondistressed couples. Sensitivity mediated this association in nondistressed couples only. Control mediated the association between men's insecurities (attachment-related avoidance and anxiety) and their partners’ low sexual satisfaction in nondistressed couples. Attachment anxiety predicted compulsive caregiving, but this caregiving dimension was not a significant mediator. These results are discussed in light of attachment theory and their implications for treating distressed couples.     

Raymond Williams and sociology

The purpose of this article is to recover Williams as a major theoretical inspiration for the social sciences, specifically, as the inaugurator of what might be regarded as a research paradigm, cultural materialism. In the first section, Williams's encounter with the discipline of sociology is traced and distinguished as a critical alternative to the presently ascendant – at least in the USA – neo‐Durkeimian school of ‘cultural sociology’. In the second section, his cultural‐materialist programme is proposed as a powerful analytical framework for the study of culture and society today. In the final section, a key concept of Williams's cultural materialism, mobile privatization, is selected illustratively and proposed as a powerful analytical tool for studying the production and technological mediation of typical modes of communicative sociality in the early twenty‐first century.     

Implementation of Jefferson-d’Hondt rule in the formation of a parliamentary committee

Same parliaments, to form a committee of size $q$ , use a voting process like the following: every parliamentary member votes for one out of a fixed set of candidates, and those $q$ candidates receiving more votes are elected for the committee. Assuming total discipline of vote, this is a game form in which players are the parliamentary groups. We investigate, according to some natural hypotheses about preferences, the likely distribution of the members of this committee. The main results are: (a) when fractional votes are allowed, there is a complete agreement between the distribution among the groups of the elected candidates that are outcomes of a Nash equilibrium and the distribution that, according to the size of the groups, would compute the Jefferson-d’Hondt allocation rule, and (b) when fractional votes are not allowed, there is a near agreement for a majority of situations.     

Balanced consistency and balanced cost reduction for sequencing problems

We investigate the implications of balanced consistency and balanced cost reduction in the context of sequencing problems. Balanced consistency requires that the effect on the payoff from the departure of one agent to another agent should be equal between any two agents. On the other hand, balanced cost reduction requires that if one agent leaves a problem, then the total payoffs of the remaining agents should be affected by the amount previously assigned to the leaving agent. We show that the minimal transfer rule is the only rule satisfying efficiency and Pareto indifference together with either one of our two main axioms, balanced consistency and balanced cost reduction.