Experiential avoidance as a mechanism of change across cognitive-behavioral therapy in a sample of participants with heterogeneous anxiety disorders

Despite the substantial evidence that supports the efficacy of cognitive-behavioral therapy for the treatment of anxiety and related disorders, our understanding of mechanisms of change throughout treatment remains limited. The goal of the current study was to examine changes in experiential avoidance across treatment in a sample of participants (N = 179) with heterogeneous anxiety disorders receiving various cognitive-behavioral therapy protocols. Univariate latent growth curve models were conducted to examine change in experiential avoidance across treatment, followed by parallel process latent growth curve models to examine the relationship between change in experiential avoidance and change in anxiety symptoms. Finally, bivariate latent difference score models were conducted to examine the temporal precedence of change in experiential avoidance and change in anxiety. Results indicated that there were significant reductions in experiential avoidance across cognitive-behavioral treatment, and that change in experiential avoidance was significantly associated with change in anxiety. Results from the latent difference score models indicated that change in experiential avoidance preceded and predicted subsequent changes in anxiety, whereas change in anxiety did not precede and predict subsequent changes in experiential avoidance. Taken together, these results provide additional support for reductions in experiential avoidance as a transdiagnostic mechanism in cognitive-behavioral therapy.First author draf

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI))

This study aims to examine the effect of firm size, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The independent variables used are firm size, leverage, and institutional ownership. Meanwhile, the dependent variable used is tax avoidance, measured using the CETR measure and the connecting variable used is profitability. This study uses secondary data in the form of annual reports. Determining the research sample using the purposive sampling method and getting 90 samples based on certain criteria. The results of this study indicate that firm size has no effect on tax avoidance. Meanwhile, leverage and institutional ownership influence tax avoidance. Profitability is able to moderate firm size on tax avoidance, while profitability is not able to moderate leverage and institutional ownership on tax avoidance

THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP

This study aims to investigate the effect of tax avoidance on firm value with the mediating role of agency cost and moderating role of family ownership. Firm value is measured with Tobin’s Q, tax avoidance was measured with effective tax rate and agency cost was measured with asset turnover or sales to total ssset ratio. This research adopted F-PEC index developed by Astrachan, Klein, & Smyrnios (2002) to measure family ownership. Population of this research were non financial firms listed on IDX. Samples were taken for the year 2012-2016 and was collected by purposive sampling method where researcher established some criteria to be the research data. Panel data analysis on Eviews 10 was used to test the research data. This research find that tax avoidance significantly have positive effect on firm value. The results of this research prove that investor in Indonesia react positively to tax avoidance or do not consider tax avoidance practice as long as their interests are met. Furthermore, tax avoidance significantly have negative effect on agency cost, and agency cost significantly have negative effect on firm value. Tax avoidance negatively affects the agency costs because in doing tax avoidance, the agent strives to fulfill the principal's interests by providing higher after-tax profits, so that the interests of both parties are met and the conflicts and agency costs are likely to decrease. The path analysis result do not proven that tax avoidance have indirect effect on firm value through agency cost. Another finding is family ownership does not moderate the effect of tax avoidance on firm value. There are no different effect related to tax avoidance and firm value between low family ownership and high family ownership

Responding to Agency Avoidance of OIRA

Concerns have recently been raised that US federal agencies may sometimes avoid regulatory review by the White House Office of Information and Regulatory Affairs (OIRA). In this article, we assess the seriousness of such potential avoidance, and we recommend a framework for evaluating potential responses. After summarizing the system of presidential regulatory oversight through OIRA review, we analyze the incentives for agencies to cooperate with or avoid OIRA. We identify a wider array of agency avoidance tactics than has past scholarship, and a wider array of corresponding response options available to OIRA, the President, Congress, and the courts. We argue that, because the relationship between agencies and OIRA involves ongoing repeat player interactions, some of these avoidance tactics are less likely to occur (or to succeed) than has previously been alleged, and others are more likely; the difference depends significantly on how easy it is for OIRA to detect avoidance, and for OIRA, the courts, and others to respond. Further, we note that in this repeat player relationship, responses to agency avoidance tactics may induce further strategic moves and countermoves. Thus we further argue that the optimal response may not always be to try to eliminate the avoidance behavior; some avoidance may be worth tolerating where the benefits of trying to reduce agency avoidance would not justify the costs of response options and countermoves. We therefore conclude that responses to agency avoidance should be evaluated in a way similar to what OIRA asks of agencies evaluating proposed regulations: by weighing the pros and cons of alternative response options (including no action)

Television program avoidance and personality

Recent communication research indicates that approach and avoidance constitute two separate yet co-existing processes during media exposure. While many studies address TV approach behavior, little is known about TV avoidance behavior. Furthermore, personality has yet to be linked to avoidance behavior. This study analyzes the influence of personality on TV program avoidance. Data show that the "Big Five" personality characteristics (Neuroticism, Extraversion, Openness, Conscientiousness, Agreeableness) and Risk and Fight Willingness influence program avoidance, albeit to varying degrees. While the specific correlations are discussed in the paper, the results generally reveal that the combination of personality and avoidance has added value in terms of understanding of TV using behavior compared to the frequently analyzed link between personality and approach. For nearly all personality characteristics, data show that the avoidance perspective is more than the inversion of the approach perspective. The findings are discussed with reference to gratification and selectivity research

Should insurance risk avoidance be reformed and would reform be of a right of equitable rescission or a right sui generis?

This article explores the distinction between the alternative explanations for the remedy of insurance risk avoidance in the event of breach of the duty of utmost good faith. It asks whether the remedy is an avoidance of a void contract, or a rescission of a voidable contract. The article then considers the general significance of that distinction to the capacity of a party to exercise its primary right of avoidance, and to the secondary rights of the contracting parties - arising in consequence of the avoidance - to prevent unjust enrichment or achieve restitution. Before considering the potential for - and the desirability of - further reform in the area, the article evaluates the importance of the legal characterisation of insurance risk avoidance in the particular context of insurance contracts affording indemnity to multiple insured parties

Personality predictors of levels of forgiveness two and a half years after the transgression

The aim of the present study was to explore whether the domains and facets of the five-factor model of personality predicted motivational states for avoidance and revenge following a transgression at a second temporal point distant from the original transgression. A sample of 438 university students, who reported experiencing a serious transgression against them, completed measures of avoidance and revenge motivations around the transgression and five-factor personality domains and facets at time 1, and measures of avoidance and revenge motivations two and a half years later. The findings suggest that neuroticism, and specifically anger hostility, predicts revenge and avoidance motivation

Can absent leadership be positive in team conflicts? An examination of leaders' avoidance behavior in China

Purpose – Although conflict avoidance is one of the most commonly used conflict resolution styles in China, there has surprisingly been no explicit investigation of the effects of leaders’ avoidance. This paper therefore examines how leaders’ avoidance influences followers’ attitudes and well-being in China. Design/methodology/approach – Data was collected from 245 subordinates in three large companies in the People’s Republic of China through an online survey. Multiple regression analysis was adopted to test three sets of competing hypotheses. Findings – Leaders’ avoidance behaviour is positively related to followers’ perception of justice, supervisory trust and emotional well-being in Chinese organizations. Originality/value - Our paper joins growing attempts to consider conflict management in the context of leadership. To the best of our knowledge, this is the first study to examine empirically the relationships between a team leader’s avoidance behaviour and his or her subordinates’ perceptions of justice, supervisory trust, and emotional well-being in a single study. The findings are provoking by illustrating positive effect of leader's conflict avoidance behaviour in China. Our paper supports that conflict avoidance could be a sustainable rather than one-off strategy by a leader, and that identifying conditions (e.g. culture) that affect the outcomes of conflict avoidance is important