An empirical study of canadian companies to determine the client's perspective on their preferred relational approach with their financial auditor

L'objectif principal de cette recherche est de déterminer l'approche relationnelle que le client préfère utiliser dans sa relation avec son auditeur financier. De connaître cette préférence relationnelle est important puisque l'auditeur requiert la coopération de son client afin de combler l'asymétrie d'information existant entre les deux parties. De plus, de mieux connaître la préférence relationnelle de son client permettrait à l'auditeur d'aligner son approche marketing sur celle de son client, lui permettant d'être plus efficient quant à ses ressources et de mieux satisfaire les besoins de ce client. L'objectif secondaire est de déterminer l'influence de certaines caractéristiques personnelles du client sur sa préférence relationnelle avec son auditeur. Pour atteindre ces objectifs, nous avons développé une théorie sur la base de modèles existant dans la littérature en marketing, mais adaptée au contexte particulier qui est celui de l'audit. Conséquemment, nous avons défini les variables permettant de mesurer les relations entre les clients (acheteurs) et leurs auditeurs (vendeurs) suivant celles qui, dans la littérature en marketing, ont été théoriquement définies et empiriquement validées (Fink et al., 2007; Kaufmann and Dant, 1992; Macneil, 1980; Paulin et al., 1997; Rokkan et al., 2003). En effet, les approches relationnelles sont définies par deux construits: l'approche relationnelle (RA) et l'approche transactionnelle (TA). RA est une approche où l'objectif du vendeur est d'établir et maintenir des relations, tandis que TA est une approche économique à court terme où l'objectif du vendeur est de gagner des clients et d'augmenter sa part du marché (Gronroos, 1994; 2000; Gummesson, 2002; Paulin et al., 1997). L'hypothèse principale de notre étude spécifie que le client préférera davantage une approche relationnelle qu'une approche transactionnelle avec son auditeur financier. Trois hypothèses secondaires vérifient l'influence de l'aversion au risque, de l'éthique de l'attention et du locus de contrôle du client sur sa préférence relationnelle. Pour tester les hypothèses nous avons effectué un sondage par questionnaire auprès de 1090 participants travaillant pour des sociétés privées canadiennes. 306 questionnaires ont été complétés et retournés. L'analyse des données indique que l'hypothèse principale, à savoir que le client préfère davantage une approche relationnelle (RA) avec leur auditeur qu'une approche transactionnelle (TA), est supportée. Les résultats portant sur les facteurs individuels des mesures des approches relationnelles confirment que le client préfère la coopération et le partage d'information avec son auditeur, de même qu'un haut niveau de confiance vis-à-vis de celui-ci, tous des facteurs relatifs à l'approche relationnelle (RA). Cependant, nonobstant la préférence du client pour une approche relationnelle avec son auditeur, le client préfère également demeurer à une certaine distance de celui-ci (Arm 's length). Ce facteur est pourtant relatif à une relation transactionnelle (TA) plutôt que relationnelle (RA). Les hypothèses secondaires, quant à elles, ne sont pas supportées. Sur la base des résultats, un nouveau modèle conceptuel des relations entre le client et l'auditeur est présenté, modèle qui diffère sensiblement de ceux qui existent dans la littérature en marketing. Notre étude présente des contributions significatives tant théoriques que pratiques. Cette étude permet de mieux comprendre la relation entre le client et son auditeur, selon la perspective du client. De fait, un nouveau modèle est présenté afin de mieux comprendre la relation entre le client et son auditeur, modèle pouvant servir de base à des recherches futures. De plus, d'un point de vue pratique, si l'auditeur peut mieux connaître et comprendre les préférences relationnelles de ses clients, il pourrait être à même de mieux définir ses stratégies de marketing. \ud ______________________________________________________________________________ \ud MOTS-CLÉS DE L’AUTEUR : approche relationnelle (RA), approche transactionnelle (TA), auditeurs, vérificateurs, clients, acheteurs, vendeurs

Horizontal Branch evolution, metallicity and sdB stars

Context. Abundance anomalies have been observed in field sdB stars and in nearly all Horizontal Branch (HB) stars of globular clusters with Teff > 11 000K whatever be the cluster metallicity. Aims. The aim is to determine the abundance variations to be expected in sdB stars and in HB stars of metallicities Z \geq 0.0001 and what observed abundances teach us about hydrodynamical processes competing with atomic diffusion. Methods. Complete stellar evolution models, including the effects of atomic diffusion and radiative acceleration, have been computed from the zero age main-sequence for metallicities of Z0 = 0.0001, 0.001, 0.004 and 0.02. On the HB the masses were selected to cover the Teff interval from 7000 to 37000K. Some 60 evolutionary HB models were calculated. The calculations of surface abundance anomalies during the horizontal branch depend on one parameter, the surface mixed mass. Results. For sdB stars with Teff 11 000K in all observed clusters, independent of metallicity, it was found that most observed abundance anomalies (even up to ~ x 200) were compatible, within error bars, with expected abundances. A mixed mass of ~1.E-7 M\odot was determined by comparison with observations. Conclusions. Observations of globular cluster HB stars with Teff > 11 000K and of sdB stars with Teff < 37 000K suggest that most observed abundance anomalies can be explained by element separation driven by radiative acceleration occuring at a mass fraction of ~1.E-7 M\odot. Mass loss or turbulence appear to limit the separation between 1.E-7 M\odot and the surface.Comment: Accepted for publication by A&

Cognitive Abilities of Pre- and Primary School Children with Spina Bifida in Uganda

This study investigates cognitive abilities of pre/primary school children without and with spina bifida in Uganda. Qualitative semi structured interviews and quantitative functioning scales measurements were combined and conducted with 133 parents, 133 children with spina bifida, and 35 siblings.  ANCOVA was used to test for differences in cognitive scores between children and siblings. Logistic regression analyses were used to study predictive demographic, impairment specific, and environmental factors of cognitive functioning. Children with spina bifida in Uganda had lower cognitive outcomes compared to their siblings. Cognitive outcomes were predicted by age, household income, motor functioning, and schooling. Better motor functioning was predicted by age, the presence of hydrocephalus, and parental support. Continence management was predicted by parental support and household income. Schooling was predicted by age, household income, and motor functioning. Limited access to neurosurgery and rehabilitative care, and schooling had a negative effect on cognitive functioning. Children of parents who have support had better motor functioning, and continence management. A holistic approach for children with spina bifida and their families, including community based rehabilitation; ensuring social support and livelihoods for parents; and access to health and education services can contribute to better cognitive outcomes

Phase diagram of one-dimensional driven-dissipative exciton-polariton condensates

We consider a one-dimensional driven-dissipative exciton-polariton condensate under incoherent pump, described by the stochastic generalized Gross-Pitaevskii equation. It was shown that the condensate phase dynamics maps under some assumptions to the Kardar-Parisi-Zhang (KPZ) equation, and the temporal coherence of the condensate follows a stretched exponential decay characterized by KPZ universal exponents. In this work, we determine the main mechanisms which lead to the departure from the KPZ phase, and identify three possible other regimes: (i) a soliton-patterned regime at large interactions and weak noise, populated by localized structures analogue to dark solitons; (ii) a vortex-disordered regime at high noise and weak interactions, dominated by point-like phase defects in space-time; (iii) a defect-free reservoir-textured regime where the adiabatic approximation breaks down. We characterize each regime by the space-time maps, the first-order correlations, the momentum distribution and the density of topological defects. We thus obtain the phase diagram at varying noise, pump intensity and interaction strength. Our predictions are amenable to observation in state-of-art experiments with exciton-polaritons

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Genetic and environmental influences on eating behaviors in 2.5-and 9-year-old children: a longitudinal twin study

Peer reviewe

Gravitational settling in pulsating subdwarf B stars and their progenitors

Diffusion of atoms can be important during quiescent phases of stellar evolution. Particularly in the very thin inert envelopes of subdwarf B stars, diffusive movements will considerably change the envelope structure and the surface abundances on a short timescale. Also, the subdwarfs will inherit the effects of diffusion in their direct progenitors, namely giants near the tip of the red giant branch. This will influence the global evolution and the pulsational properties of subdwarf B stars. We investigate the impact of gravitational settling, thermal diffusion and concentration diffusion on the evolution and pulsations of subdwarf B stars. Our diffusive stellar models are compared with models evolved without diffusion. We constructed subdwarf B models with a mass of 0.465 Msun from a 1 and 3 Msun ZAMS progenitor. The low mass star ignited helium in an energetic flash, while the intermediate mass star started helium fusion gently. For each progenitor type we computed series with and without atomic diffusion. Atomic diffusion in red giants causes the helium core mass at the onset of helium ignition to be larger. We find an increase of 0.0015 Msun for the 1 Msun model and 0.0036 Msun for the 3 Msun model. The effects on the red giant surface abundances are small after the first dredge up. The evolutionary tracks of the diffusive subdwarf B models are shifted to lower surface gravities and effective temperatures due to outward diffusion of hydrogen. This affects both the frequencies of the excited modes and the overall frequency spectrum. Especially the structure and pulsations of the post-non-degenerate sdB star are drastically altered, proving that atomic diffusion cannot be ignored in these stars.Comment: 10 pages, 6 figures, accepted for publication in A&

Assessing Emotional Intelligence Abilities, Acquiescent and Extreme Responding in Situational Judgment Tests Using Principal Component Metrics.

Principal Component Metrics is a novel theoretically-based and data-driven methodology that enables the evaluation of the internal structure at item level of maximum emotional intelligence tests. This method disentangles interindividual differences in emotional ability from acquiescent and extreme responding. Principal Component Metrics are applied to existing (Mayer-Salovey-Caruso Emotional Intelligence Test) and assembled (specifically, the Situational Test of Emotion Understanding, the Situational Test of Emotion Management, and the Geneva Emotion Recognition Test) emotional intelligence test batteries in an analysis of three samples (total N = 2,303 participants). In undertaking these analyses important aspects of the nomological network of emotional intelligence, acquiescent, and extreme responding are investigated. The current study adds a central piece of empirical validity evidence to the emotional intelligence domain. In the three different samples, theoretically predicted internal structures at item level were found using raw item scores. The validity of the indicators for emotional intelligence, acquiescent, and extreme responding was confirmed by their relationships across emotional intelligence tests and by their nomological networks. The current findings contribute to evaluating the efficacy of the emotional intelligence construct as well as the validity evidence surrounding the instruments that are currently designed for its assessment, in the process opening new perspectives for analyzing existing and constructing new emotional intelligence tests