98 research outputs found
Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano
El objetivo de este artículo es analizar la relación entre la divulgación de información sobre riesgo y el coste de capital de los recursos propios de empresas que cotizan en el mercado de capitales español. Este estudio utiliza un conjunto de 71 empresas que cotizaron en la Bolsa de Madrid entre 2010 y 2015; todas son empresas no financieras de las que había previsiones de beneficios. El problema se ha analizado bajo un enfoque de regresión lineal Bayesiana. Los resultados del estudio muestran que el coste de capital de los recursos propios y la información de riesgo divulgada no están relacionados cuando se toma la información de riesgos de manera global. Sin embargo, cuando la información de riesgo se divide en riesgos financieros y no financieros, se encuentra una relación positiva entre los riesgos financieros y el coste de capital de los recursos propios.This paper aims to analyze the relationship between risk information disclosure and the cost of equity of companies in the Spanish capital market. This study uses a set of 71 firms listed on Madrid stock exchange between 2010 and 2015; all of them are non-financial listed companies for which profit forecasts existed. The problem was analyzed using a Bayesian linear regression approach. The results show that cost of equity and disclosed risk information are not related if a global view of the latter is adopted. However, a positive relationship between financial risks and the cost of equity occurs when risk information is divided into financial and non-financial risks
The relationship between the frequency of gender-based violence exposure and Adolescents' psychosocial adjustment: a multilevel meta-analysis
Gender-based Violence Exposure (GVE) is not usually a punctual event in a child's life. However, research into
the differential adjustment related to the frequency of GVE is still inconclusive, especially regarding older
children and adolescents, hindering the empirical integration and synthesis of this topic. The aim of this metaanalysis was to quantitatively synthesize the documented relationship between the frequency of exposure to GBV
and adolescents' adjustment. We analyzed whether the relationships differed by sex, age, study design, violence
conceptualization, and measurements. A comprehensive search of online databases was conducted into peerreviewed studies published between January 2000 and September 2020. The searches yielded an initial total
of 4850 studies, after screening 35 independent samples, 16,291 participants, met the inclusion criteria. Data
were pooled using multilevel meta-analytic models. Overall, our findings provide evidence of the existence of a
dose-response relationship between exposure to GVE and adolescents' adjustment. This relationship was especially significant for aggressive behavior, antisocial behavior, and dating violence. These results highlight the
need for early intervention programmes to avoid the consolidation and chronicity of adolescent emotional and
behavioral problems, and the need for further research on the variables associated with the adolescent's
adjustmentThis work was supported by the Ministry of Science, Innovation and
Universities of Spain (Grant number: PGC2018-096130-B-I00) and the
funding for the predoctoral contract (PRE2019-091184
Aportaciones a la flora vascular de la provincia de Córdoba, II (Andalucía, España)
En el presente estudio corológico se aportan 25 taxones que son
raros o suponen novedad para alguna comarca o toda la provincia de Córdoba (Andalucía,
España). Los taxones más interesantes son Campanula decumbens subsp.
baetica Cano-Maqueda & Talavera, Narcissus × susannae Fern. Casas y Plumbago
auriculata Lam., ya que son citados por primera vez para esta provincia.Twenty-five taxa are recorded as rare and new localities
either in some areas or the whole province of Cordoba (Andalusia, Spain).
Campanula decumbens subsp. baetica Cano-Maqueda & Talavera, Narcissus × susannae
Fern. Casas and Plumbago auriculata Lam. are the most interesting taxa
found, being the first record for this province
Does time heal all wounds? How is children’s exposure to intimate partner violence related to their current internalizing symptoms?
The effects of time and the longitudinal course of the children’s internalizing
symptoms following Intimate Partner Violence Exposure (IPVE) are still of
great interest today. This study aimed to analyze the effect of the frequency
of IPVE, adverse experiences after the cessation of the IPVE and the time
elapsed since the termination of the violent relation on the prevalence of
anxiety and depression among children. Participants were 107 children and
their mothers who had been victims of IPV and had existing judicial protection
and restraining orders. Hierarchical logistic regression models were estimated
to analyze children’s adjustment, considering the effect of the time elapsed
since the termination, frequency of IPVE, experiences of revictimization,
maternal pathology, and anxious anticipation of the mother at the prospect of
future harm. Exposure to multiple events of violence at the hands of multiple
ex-partners and higher scores in the mother’s anxious anticipation were
significant predictors of children’s pathological depression and anxiety. Our
results emphasize the need for early psychological evaluation of women and
children’s victims of IPV to provide timely interventions that avoid symptoms
from becoming chronic. Strategies to bring support and emotional security to
the victims after the end of the violent relationship are desirableThis work has been funded by a research grant from the Ministry of Science, Innovation and Universities of Spain (PGC2018-096130-B-I00). And the predoctoral contract (PRE2019-091184
Factor structure, psychometric properties, and proposal for a brief-form version of the Levenson Self-Report Psychopathy Scale: Validation in a court-referred partner-violent men sample
Psychopathy has been widely studied among criminal populations. Most analyses address it in institutionalized populations, however, the present study examines the psychometric properties of the Levenson Self-Report Psychopathy Scale (LSRP) in 642 court-referred partner-violent men serving suspended prison sentences. The confirmatory factor analysis confirmed the two-factor structure (primary and secondary psychopathy) of the original scale. The resulting scale was a brief-form version of the LSRP that presents satisfactory data in terms of internal consistency and criterion validity, and significant positive correlations with measures of intimate partner violence (IPV), antisocial personality traits and impulsivity. In terms of known-groups validity, meanwhile, psychopathy was found to decrease with the age of the participants. In this light, the LSRP brief-form offers adequate psychometric reliability as an instrument to measure primary and secondary psychopathy in partner-violent men serving suspended sentencesThis research was supported by Spanish Ministry of Science and
Innovation (National Plan I+D+I; Reference number: PSI2008-02215
Beyond the initial assault: characterizing revictimization in intimate partner violence and its implications for women’s health
Recent research has emphasized the importance of addressing specific victim-related factors to reduce victims’ vulnerability and prevent future revictimization experiences. This study aimed to analyze the vulnerability profiles of women who were victims of intimate partner violence, including those who had experienced a single incident of violence and those who had endured revictimization. Participants were 338 women with active judicial protection measures registered in the system of support for victims of gender violence (VioGén) in Madrid, Spain. The analysis considered sociodemographic characteristics, victimization history, perceived triggers of violence, women’s responses and feelings, as well as clinical outcomes linked to revictimization history. The study revealed that many victims faced socioeconomic vulnerability. Furthermore, the findings underscored the intricate link between the likelihood of enduring chronic violence and women’s awareness of early indicators of violence risk, their initial responses to aggression, communication skills, and recurrent behaviors in the context of an established violent dynamic. This study offers valuable insights for law enforcement to identify the risk of revictimization. Furthermore, findings raise awareness about the particularly vulnerable situation of some women to repeated victimization experiences and provide relevant information for clinical interventionThis work was supported by the Ministry of Science, Innovation and Universities of Spain (Grant number: PGC2018-096130-B-I00) and the funding for the predoctoral contract FPI (PRE2019-091184
Intimate partner violence among adolescents: prevalence rates after one decade of research
Introduction: Intimate partner violence research and intervention strategies have grown substantially over the last two decades. However, little research has examined whether the intimate partner prevalence has changed or remained stable over time in Spain. Moreover, few studies have analyzed whether intimate partner violence prevalence rates among genders and age groups have fluctuated similarly or not. Method: The aim of this study was to analyze the trends observed in intimate partner violence perpetration and victimization rates among adolescents in three sample cohorts from Spain interviewed in 2006, 2010, and 2016 (4591 Spanish adolescents; 53.6% girls and 46.2% boys). ANCOVA was used to compare the population means between the cohorts: sex, age, and the type of intimate partner violence, for example, verbal, physical, and sexual. Results: The results showed a significant decrease in intimate partner violence rates from 2006 to 2016, which was more noticeable within the first half of this decade. Throughout the decade, the girls perpetrated more verbal and mild physical assaults, while the boys perpetrated more sexual assaults. However, these results suggest a clear bidirectional intimate partner violence dynamic between the genders. Additionally, late adolescence reported a higher prevalence of aggressions. Conclusions: The results highlight the need to adapt current prevention strategies considering the differences in the intimate partner violence trajectories based on sex and age, with the aim of regaining the marked rate of decline in aggression observed up to 201
Prevención de la violencia en parejas jóvenes: Evaluando el Programa PREVIO
La puesta en marcha de actuaciones preventivas en población juvenil es el recurso que ha demostrado mayor eficacia a corto y largo plazo para dar
solución a problemáticas dispares y, también, en el campo de la violencia en las relaciones íntimas en adolescentes. Este es el caso del programa
PREVIO dirigido a jóvenes entre 14 y 16 años centrado en diversos factores de riesgo/protección asociados a la presencia de comportamientos
agresivos físicos y verbales. En el presente trabajo se analiza la eficacia diferencial del programa (grupo experimental/control) en una muestra de
841 adolescentes, teniendo en cuenta el sexo de los participantes y los niveles previos de violencia antes de la intervención. Los resultados indican
que el grupo que más se benefició tras su participación en el programa de prevención fue el de los jóvenes que autoinformaron perpetrar tanto
comportamientos violentos de tipo físico y verbal. Estos resultados ponen de manifiesto la importancia de llevar a cabo este tipo de programas de prevención en adolescentes.Dating violence prevention: Evaluation of the program PREVIO. Preventive programs have proven to be the most effective recourse to attend
several problems in adolescent and youth population. In the last two decades, researchers had documented short and long-term effects of the
prevention strategies in diverse adolescent problematics such as dating violence. In the present study, we analyzed the differential effectiveness
(between experimental and control group) of the PREVIO program in reducing dating violence perpetration in a sample of 841 Spanish adolescents.
PREVIO program was given throughout eight weeks and each session focused on specific risk and protection factors associated with physical and
verbal aggressive behaviors. We used as aggrupation variables for the analyzes the sex of the participants and the levels of self-reported violence
before the intervention. According to the results, the most benefited group by the program was the one made up by adolescents how self-reported
perpetrating both violent behaviors (physical and verbal). These results highlight the importance of carrying out this type o prevention programs in
adolescent population
The optical counterpart of the bright X-ray transient Swift J1745-26
We present a 30-day monitoring campaign of the optical counterpart of the
bright X-ray transient Swift J1745-26, starting only 19 minutes after the
discovery of the source. We observe the system peaking at i' ~17.6 on day 6
(MJD 56192) to then decay at a rate of ~0.04 mag/day. We show that the optical
peak occurs at least 3 days later than the hard X-ray (15-50 keV) flux peak.
Our measurements result in an outburst amplitude greater than 4.3 magnitudes,
which favours an orbital period < 21 h and a companion star with a spectral
type later than ~ A0. Spectroscopic observations taken with the GTC-10.4 m
telescope reveal a broad (FWHM ~ 1100 km/s), double-peaked H_alpha emission
line from which we constrain the radial velocity semi-amplitude of the donor to
be K_2 > 250 km/s. The breadth of the line and the observed optical and X-ray
fluxes suggest that Swift J1745-26 is a new black hole candidate located closer
than ~7 kpc.Comment: 5 pages, 4 figures, accepted for publication in MNRA
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