The Influence of Women in Business: Is a Higher Percentage of Women on a Company’s Board of Directors Associated with the Absence of Internal Control Weaknesses?

Research shows that larger, more profitable and more visible companies are less likely to disclose internal control weaknesses. Firms with similar characteristics tend to hire more female board members. This paper examines whether there is an association between companies that have a higher percentage of female board members and the disclosure of internal control weaknesses. Such an association signifies the importance of board diversity because diversification strengthens corporate governance, promoting a more productive and trustworthy company. In this study, a sample of 500 randomly selected companies is examined to determine a possible correlation. The results will determine the validity of the hypothesis that firms with a more diverse board of directors, measured by a larger percentage of female directors, are less likely to disclose an internal control weakness

Dynamiques relationnelles des transitions à la vie adulte : complémentarité entre réseaux, soutiens et supports

Quelles ressources peuvent tirer les jeunes des personnes qui composent leur réseau (structure, composition, etc.)? Quels soutiens sont effectivement dirigés à l'endroit des jeunes par leur entourage (réseaux primaire et secondaire)? Quelles sont les conditions nécessaires pour qu'un soutien devienne un support réel aux transitions vers la vie adulte? Notre choix a été d'utiliser plusieurs cadres d'analyse complémentaires de l'analyse des réseaux sociaux, pour envisager de manière complexe les transitions à la vie adulte. S'il ressort de l'analyse que les jeunes doivent être entourés, il faut également que cet entourage soit de qualité. Par ailleurs, au-delà du soutien en lui-même, il faut que le jeune accepte ce dernier pour qu'il puisse favoriser les transitionsWhat are the resources that can emerge from the actors evolving within the youth's social networks? What are the characteristics of the supports actually directed towards the youth? In which conditions can a support really help the transition from adolescence to adulthood? We have chosen to use complementary analysis frameworks in order to apprehend youth's transitions from a more complex point of view. We can conclude from our analysis that if youth need to be surrounded, the good quality of their social network is essential. Clearly, it goes without saying that youth have to show some opening towards their supports in order for them to have a positive effect on their transition proces

Synoptic conditions of extreme windstorms over Switzerland in a changing climate

This paper reports on a method using composites for studying synoptic conditions of a series of windstorm events selected on the basis of maximum wind speeds in Switzerland. The composite storm-averaged conditions indicate how flow fields, as well as related surface conditions, are organised so as to produce high wind speeds near the surface. On average, high winds in Switzerland, mainly generated by transient synoptic-scale eddies, are characterised by a minimum in the mean sea level pressure field over southern Norway, anticyclonic conditions south of 35°N and a steep pressure gradient over continental western Europe. The geopotential aloft has a predominant zonal structure, producing high winds between 45°N and 50°N over the eastern Atlantic and further inland; the jet stream has its maximum speed at 50°N over the Celtic Sea and Brittany at 250hPa. Close to the surface, large temperature contrasts between the warm waters of the Atlantic Ocean and Mediterranean Sea and the cooler continent are diagnosed. The results thus obtained differ to those produced by other methods based on the analysis of deep cyclones or of strong vorticity in the northern North Atlantic Ocean basin. Differences of the composite mean synoptic conditions for current (1961-1990) and future climate (2071-2100) as simulated by the Global Climate Model HadAM3H in the context of the EU PRUDENCE project indicate that windstorms in a warmer world are generated by a subtle modification of the atmospheric baroclinicity, especially over the ocean and where greater ocean-continent temperature contrasts are simulated during winters. However, there are no signs of reduced storm activity as the climate warms by the end of the twenty-first centur

The Effect of Fiscal Policy and Corruption Control Mechanisms on Firm Growth and Social Welfare: Theory and Evidence

The paper investigates the conflict that arises between the government, its bureaucrats and businesses in the tax collection process. We examine the effect of fiscal policy and corruption control mechanisms on the prevalence of tax evasion and corruption behaviour, and their impact on firm growth and social welfare. We first model a situation where bureaucrats are homogeneous and have complete negotiating power over the firms with which they interact. We show that in such a situation the government can set an optimal tax rate and put in place a corruption control mechanism involving detection of corrupt bureaucrats within the framework of a no-corruption equilibrium. However, when the public administration is composed of heterogeneous types of bureaucrats with the specific ability to impose red tape costs on firms, we show, like Acemoglu and Verdier (2000), that it might be best for the government to allow a certain level of corruption, given the cost of monitoring activities. We also show that the government could face lose-lose as well as win-win situations in the conduct of its fiscal policies. We then verify the predictions of the model using firm-level data collected from 243 businesses in Uganda. We test the effect of monitoring on bribe and tax payments. We also test the effect of tax rates and corruption control mechanisms on firm growth. We compare the effect of actual corruption (as measured by bribe payments) with the effect of government corruption expectations on firms’ growth.Corruption, Tax evasion, Tax administration, Firm growth

Development of a model-based high-resolution extreme surface wind climatology for Switzerland

An innovative methodology aimed at establishing a numerical model-based high-resolution climatology of extreme winds over Switzerland is described, that makes use of the Canadian Regional Climate Model where a new windgust parameterization has been implemented. Self-nesting procedures allow windstorms to be studied at resolution as high as 2-km. The analysis of ten major windstorms concludes that the average spatial pattern and magnitude of the simulated windspeeds are well captured, and the areas that experienced extreme winds correspond well with observations and to the location where forest damage was reported following the last two of these storms. This climatology would eventually serve to form risk assessment maps based on the exceedance of windspeed thresholds. There is, however, a need for further investigations to encompass the full range of potential extreme wind cases. The ultimate goal of this methodology is to assess the change in the behaviour of extreme winds for a climate forced by enhanced greenhouse gas concentrations, and the impact of future windstorms over the Alpine region at high resolutio

I\u27m Thinking Of Mother And Dad

https://digitalcommons.library.umaine.edu/mmb-vp/4729/thumbnail.jp

Nanotechnology: An Educational Program for Nurses

Background: Nurses are constantly exposed to occupational and environmental issues with the potential to impact their health and safety. A relatively new technology with promising benefits for medicine, yet with potential health and environmental risks is Nanotechnology. Purpose: The aim of this project was to implement an educational program to increase nurses’ knowledge and awareness about Nanotechnology, its potential benefits and risks in healthcare. The single educational intervention was delivered in person, using PowerPoint presentation designed by the DNP student. The program provided definitions of Nanotechnology and Nanomedicine, it discussed nanoparticles and its application in medical and household products, addressed the benefits, potential health and safety risks, and nursing implications. Results: A pre- and posttest format design was utilized to examine the effect of the educational program on participants’ knowledge about Nanotechnology. The results from the knowledge surveys showed an increase of 77.1% in knowledge about Nanotechnology among the participants. Qualitative comments reflected the positive response towards the educational program. Conclusions: These findings have implications for nursing practice including providing educational opportunities for nurses so they are better equipped to identify medical products containing nanoparticles, to practice safely and to educate patients about treatments using such products. Keywords: nursing, Nanotechnology, Nanomedicine, nanoparticles, hazards exposures, healthcare, safety, and education

Bluetooth Clicker : Response Pads for Large Classes, Using Bluetooth Devices

When teaching classes with many students, many teachers opt to use “Clicker” devices to electronically poll students. This project aims to replace these “Clicker” devices with standard Bluetooth devices. The overall goal of this project is to create a framework for two-way communications between a base station and multiple remote devices