92 research outputs found

    Earnings smoothing and CEO cash bonus compensation: The role of mandatory derivatives disclosure policy

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    © 2018 Macmillan Publishers Ltd., part of Springer Nature. Motivated by intense controversy over mandatory derivative instruments disclosure required by the Statement of Financial Accounting Standard No. 133 (SFAS 133), this study is to examine whether the sensitivity of CEOs compensation to earnings smoothing changes following the adoption of SFAS 133. Moreover, the study investigates whether the sensitivity of CEOs compensation to earnings smoothing after the implementation of SFAS 133 varies with the level of market volatility. Using the correlation between the changes in discretionary accruals and the changes in pre-discretionary income as a measure of earnings smoothing and dollar value of a bonus earned by the CEOs during the year as a measure of CEOs compensation, the empirical evidence reveals that while earnings smoothing and CEOs compensation are positively related, the positive relation is stronger after the adoption of SFAS 133. The study also finds that the positive association between earnings smoothing and CEOs compensation after the adoption of SFAS 133 is larger when the market volatility is higher. This study provides direct evidence on the impact of the adoption of SFAS 133 on the sensitivity of CEO compensation to earnings smoothing and sheds light on current literature on the effects of accounting regulations, earnings smoothing, and compensation plan. Moreover, this study helps standard setters to better understand the trade-off between transparency and compensation plans

    GA4GH: International policies and standards for data sharing across genomic research and healthcare.

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    The Global Alliance for Genomics and Health (GA4GH) aims to accelerate biomedical advances by enabling the responsible sharing of clinical and genomic data through both harmonized data aggregation and federated approaches. The decreasing cost of genomic sequencing (along with other genome-wide molecular assays) and increasing evidence of its clinical utility will soon drive the generation of sequence data from tens of millions of humans, with increasing levels of diversity. In this perspective, we present the GA4GH strategies for addressing the major challenges of this data revolution. We describe the GA4GH organization, which is fueled by the development efforts of eight Work Streams and informed by the needs of 24 Driver Projects and other key stakeholders. We present the GA4GH suite of secure, interoperable technical standards and policy frameworks and review the current status of standards, their relevance to key domains of research and clinical care, and future plans of GA4GH. Broad international participation in building, adopting, and deploying GA4GH standards and frameworks will catalyze an unprecedented effort in data sharing that will be critical to advancing genomic medicine and ensuring that all populations can access its benefits

    All God’s Children : Narrating Class and Popular Politics in Urban Brazil

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    Guidry John A. All God’s Children : Narrating Class and Popular Politics in Urban Brazil. In: Lusotopie, n°4, 1997. Lusotropicalisme : Idéologie coloniales et identités nationale dans les mondes lusophones. pp. 125-171

    All God’s Children : Narrating Class and Popular Politics in Urban Brazil

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    Guidry John A. All God’s Children : Narrating Class and Popular Politics in Urban Brazil. In: Lusotopie, n°4, 1997. Lusotropicalisme : Idéologie coloniales et identités nationale dans les mondes lusophones. pp. 125-171

    Engaging the Community in Decision Making: Case Studies Tracking Participation, Voice and Influence

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    In recent years, the rapidly growing field of community participation has promised to give people formerly excluded from decision making an influential voice about issues that affect their lives. Inclusive processes implemented in the United States and internationally have certainly given community members new opportunities to participate and be involved, but how effective are these processes in promoting the voice and influence of the people who have historically been excluded the most--the poorest, least educated, and most marginalized residents in communities? Of the various participants who have "a seat at the table," whose voices are influential, whose aren't, and why? This book summarizes how five community partnerships, working with a team of researchers, attempted to answer these critical questions. Investigating 10 cases--two from each community partnership--the study tracks the ideas of everyone involved and reveals how and why the ideas of marginalized and ordinary residents were far less likely to be influential than those of people with more clout, resources, or acknowledged expertise. Finally, the authors explain how and why these influence inequities can be overcome, providing readers with practical, evidence-based tools to help them do so. The book should be helpful to readers involved in any form of active community participation, from participatory research to civic engagement, deliberative democracy, and community initiatives. Instructors considering this book for use in a course may request an examination copy here

    Internalised stigma as durable social determinant of HIV care for transnational patients of Puerto Rican ancestry

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    Intersectional stigmas have been contributing barriers to linkage and retention in HIV care for Latinx communities. Our analysis examines whether reductions in HIV-related and other stigmas were associated (or not) with progression on the HIV continuum of care for Puerto Ricans living with HIV, patients of the U.S. Special Projects of National Significance (SPNS) initiative: ‘Culturally Appropriate Interventions of Outreach, Access and Retention among Latinx Populations from 2013 to 2018.’ We conducted multivariate regression modelling to test our primary hypotheses. Internalised (HIV and racial/ethnic) stigma scores and age at baseline were predictors of ART adherence at six months assessment. Internalised stigma (HIV and racial/ethnic), depression, and resiliency scores were predictors of the likelihood of detectable HIV viral load at six months assessment. Our study confirms the importance of understanding internalised stigma on its own terms, as a durable construct that has implications for HIV treatment disparities for Puerto Ricans living with HIV
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