Value-added distribution to stakeholder of Spanish listed companies: a corporate governance perspective

Journal of Management and Governance - Following a stakeholder corporate governance perspective, we examine whether the characteristics of boards of directors (board size, separation of Chairman...     

Usability in product design--the importance and need for systematic assessment models in product development--Usa-Design Model (U-D) ©

In product design, human factors are considered as an element of differentiation given that today's consumer demands are increasing. Safety, wellbeing, satisfaction, health, effectiveness, efficiency, and other aspects must be effectively incorporated into the product development process. This work proposes a usability assessment model that can be incorporated as an assessment tool. The methodological approach is settled in two stages. First a literature review focus specifically on usability and developing user-centred products. After this, a model of usability named Usa-Design (U-D?) is presented. Consisted of four phases: understanding the use context, pre-preliminary usability assessment (efficiency/effectiveness/satisfaction); assessment of usability principles and results, U-D? features are modular and flexible, allowing principles used in Phase 3 to be changed according to the needs and scenario of each situation. With qualitative/quantitative measurement scales of easy understanding and application, the model results are viable and applicable throughout all the product development process.     

Latino Immigrants,Discrimination and Reception in Columbus,Ohio

Columbus, Ohio has witnessed rapid growth in its Latino population as immigrants settle in the city to access jobs and a generally low cost of living. Immigrants also face discrimination as they settle in Columbus and interact with the city's citizens. In this paper, we note how discrimination plays out in social and economic isolation; a lack of programmes to support the incorporation of Latinos in the city; and state laws that target immigrants. We present results of ongoing ethnographic work with the Latino community in Columbus.     

On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality

Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order to enhance governance structures and practices. Some of these recommendations specifically aim to improve the effectiveness of the audit committee. We investigate the relationship between the level of compliance with recommendations on the audit committee of the Spanish Unified Code and financial reporting quality, as measured by discretionary accruals and by the opinion of the audit report. We use a sample of companies listed in the Spanish stock market for the years between 2007 and 2013. Results show a strong and positive relationship between the level of compliance with recommendations and the quality of financial reporting. We also report significant results for some specific recommendations. These results are robust to various checks. Therefore, the level of compliance with recommendations on the audit committee might provide a feasible and reliable indicator of the quality of financial reports released by the company.     

On the varying meaning of "open and affirming"

Some religious denominations offer programs where member congregations can signal their acceptance of all gender identities and sexual orientations. The United Church of Christ (UCC) created one of the earliest of such programs in the mid-1980s by which congregations can adopt an "Open and Affirming" identity. However, there has been little research examining this program and how it has evolved over time. Research suggests that organizational innovations like the Open and Affirming program often become institutionalized over time, leading to changes in how the program is expressed or conducted. We examine Open and Affirming (ONA) congregations in the UCC to see if the manner in which they express their ONA identity depends on when they adopted the identity. We find that early adopters of such programs are more likely than later adopters to focus on sexual orientation. While this could be seen as a troubling pattern, we argue that it could represent greater awareness of the Open and Affirming program's meaning, which has allowed for greater flexibility in its expression.     

Old scissors to industrial automation: the impact of technologic evolution on worker's health

To cut a fabric, the professional performs different jobs and among them stands out the cut. The scissors has been the instrument most used for this activity. Over the years, technology has been conquering its space in the textile industry. However, despite the industrial automation able to offer subsidies to answer employment market demands, without appropriate orientation, the worker is exposed to the risks inherent at the job. Ergonomics is a science that search to promote the comfort and well being in consonance with efficacy. Its goals are properly well defined and clearly guide the actions aimed at transforming the working conditions. This study aimed to analyze the activity of cut tissues with a machine by a seamstress and the implications on their body posture. The methodology used was the observation technique and application of the Protocol RULA, where the result obtained was the level 3 and score 5, confirming that "investigations and changes are required soon". Conclude that using the machine to tissue cut should be encouraged, but in conjunction with orientations for improving posture while handling it. It seeks to prevent dysfunction of the musculoskeletal system that prevents employees from performing their work tasks efficiently and productively.     

Beyond the Disciplinary Role of Governance: How Boards Add Value to Spanish Foundations

Due to the significant role of non‐profit organizations in the development of modern societies, these organizations must adjust their boardrooms. Since traditional theories of corporate governance appear to be limited in explaining the changing non‐profit world, we propose an extended model of governance that integrates the traditional arguments of agency theory with a cognitive dimension. Based on a sample of Spanish foundations, we present evidence on the effect of the board composition on foundations' organizational efficiency. We show that board size and independence do not have a definitive effect on the entity's efficiency. Instead, the knowledge diversity inside the boardroom and the active character of trustees have a positive influence on resource allocation. The cognitive dimension of the extended model of governance is critical to explaining how boards impact on organizational performance.     

Comfort model for automobile seat

Comfort on automobile seats is lived daily by thousands of drivers. Epistemologically, comfort can be understood under the theory of complexity, since it emerges from a chain of interrelationships between man and several elements of the system. This interaction process can engender extreme comfort associated to the feeling of pleasure and wellbeing or, on the other hand, lead to discomfort, normally followed by pain. This article has for purpose the development of a theoretical model that favours the comfort feature on automobile seats through the identification of its facets and indicators. For such, a theoretical study is resorted to, allowing the mapping of elements that constitute the model. The results present a comfort model on automobile seats that contemplates the (physical, psychological, object, context and environment) facets. This model is expected to contribute with the automobile industry for the development of improvements of the ergonomic project of seats to increase the comfort noticed by the users.     

The Lived Experience of the Adolescent Sex Offender: A Phenomenological Case Study

Treatment for adolescents with sexually maladaptive behaviors is a continuing intervention that is changing and developing as greater understanding about this population of adolescents is obtained. The majority of treatment programs for adolescent sexually maladaptive behavior contain programming components that include cognitive distortions/thinking errors. Interviews including a conceptual mapping exercise were conducted with four adolescents adjudicated to a secure care program for sexual behaviors. All four boys completed an interview and a conceptual map of their perceived experiences as an adolescent with sexual maladaptive behaviors. All interviews were audio recorded. Analysis of the interviews and conceptual mappings yielded five themes present in the boys’ experience as well as a consideration of the role early trauma may have in the establishment of cognitive distortion development. Contributing environmental and familial factors also play an important part in sustaining cognitive distortion. Main themes include: loss of responsible father or father figure, inability to regulate emotion, lack of personal and parental boundaries, and early exposure to pornography. The contributing influence of responsible male father figures may play an even greater role in the lives of young males than originally thought. How the adolescent inaccurately perceives his environment—in essence what he tells himself and continues to tell himself to make sense of his world—are building blocks in the development and continuation of thinking errors/cognitive distortions used to commit and justify sexual offending behaviors.