Impact of ownership and pay structure on voluntary remuneration reporting: Evidence from Germany

Based on the global debate on the development of executive pay as well as the lack of transparent information that has prompted the implementation of far-reaching legal reforms, this paper aims to determine the quality of voluntary remuneration reporting of top management in Germany. To investigate the impact of ownership and remuneration structure on voluntary remuneration reporting, an OLS regression analysis is used. To assess the quality of remuneration reporting, we calculate a total score for 160 listed companies on the basis of a scoring model derived from four criteria. The criteria are individualized remuneration disclosure, use of the German Corporate Governance Code model table, information on the say-on-pay vote and on the role of the compensation consultant. This study comes to the result that reporting quality in Germany differs heavily and depends on ownership and remuneration structure. On the one hand, a high share of fixed remuneration shows a significant negative and the existence of family shareholders a simple negative impact on reporting quality. In contrast to this, a high percentage of the free float as well as highly variable compensation influence voluntary remuneration reporting in a positive way. Simultaneously, the company’s performance correlates significant negative while company size and leverage ratio show no effect at all. This paper extends upon prior research that has identified determinants of the voluntary individual disclosure of management remuneration in Germany (Andres and Theissen, 2007; Chizema, 2008). The new findings of this paper partly differ from former research and help to derive statements that are more current, comprehensive and go beyond the results of the previous studies. Furthermore, the insights offer implications for firms, theory, and new opportunities regarding future empirical research.

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Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority

International Journal of Economics and Finance ◽

10.5539/ijef.v10n11p40 ◽

2018 ◽

Vol 10 (11) ◽

pp. 40

Author(s):

Wonder Agbenyo ◽

Yuansheng Jiang ◽

Prince Komla Cobblah

Keyword(s):

Control Systems ◽

Financial Reporting ◽

Internal Control ◽

Negative Impact ◽

Reporting Quality ◽

Financial Reporting Quality ◽

Quality Reporting ◽

The Impact

Internal control systems cannot be underestimated as it serves as the lifeblood of most institutions in terms of its imperative roles that it plays in both tangible and intangible assets of an organization. Internal control actions on quality financial report state positive goals more especially when all parties involved adhere to their duties; thus, making the quality of financial reporting comparable, understandable, relevant, and reliable. In this regard, this study investigated the impact of government internal control systems on financial reporting quality in Ghana using Ghana Revenue Authority as the case study. Specifically, the study examined the nature and quality of financial reporting and the impact of government internal control systems on financial reporting quality. Both quota and simple random sampling techniques were used to select fifty (50) persons as the sample size of the study. Questionnaires were used to obtain data. The correlation matrix was used to examine the relationship between government internal control systems and financial reporting quality. The study finds out that contrary to apriori expectation sign monitoring as an element of internal control system has a negative impact on the financial quality reporting but was however statistically significant. The study also revealed that with a unit increase in the collection performance, the financial reporting quality of GRA will improve. The study recommended that the government should ensure that the internal control systems are well monitored and regulated. 

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Cyber Physical direction of irrigated agriculture development

10.5194/egusphere-egu21-7265 ◽

2021 ◽

Author(s):

Anatoly Zeyliger ◽

Olga Ermolaeva

Keyword(s):

Natural Resources ◽

Agricultural Production ◽

Negative Impact ◽

External Environment ◽

Irrigated Agriculture ◽

Agricultural Crops ◽

The One ◽

The Impact

Until recently, new technologies introduced into irrigated agriculture were mainly aimed at developing one or several related control actions. However, the needs of society to increase the volume and improve the quality of agricultural products have led to significant qualitative changes in irrigated agriculture. The various robotic systems used for this have proven their effectiveness in the mechanization and automation of the irrigation process, as well as in the application of chemical fertilizers and chemical protection of agricultural crops from diseases and pests. This resulted in higher yields while lowering production costs.Nowadays, biotechnologies currently being developed and being introduced into irrigated agriculture, as well as systems for controlling and monitoring environmental impacts, are aimed at solving problems related to further increasing the efficiency of the use of natural resources, while minimizing the risks of negative impact on components and services of the environment.This is largely due to the impact of the rapid development of IC and sensor technologies aimed at creating production management systems based on the cyber-physical systems (CPS) paradigm. For this, there are using a holistic vision of the structure and cybernetic methods of management, artificial intelligence technologies, as well as digital platforms for integrating information flows between sub-subsystems of management, control, monitoring and decision support.In this context, the main difference between developed agricultural CPSs from the existing industrial agricultural systems focused on current economic efficiency lies in the plane of making agricultural production sustainable in the long term based on a balance between economic efficiency and the quality of natural resources used and services of the environment. From this point of view, irrigated agriculture focuses on the efficient use of natural resources, which are water, soil and air, as well as renewable and non-renewable (fossil) energy. At the same time, weather are considered as the impact of the external environment providing an irreplaceable source of water, heat and energy resources but with stochastic characteristics that are difficult to formalize. In connection with this diversity, a CPSs are built taking into account a complex compromise that takes into account many aspects of the negative impact of intensive agricultural production technologies on the qualitative and quantitative characteristics of these resources, not only in the place of their use, but also on the external environment beyond these limits. In this regard, water resources are one of the most important factors necessary, on the one hand, to impart long-term sustainability to irrigated agriculture, and on the one hand, as a factor that can lead in the near future to a significant decrease in fertility, as well as to a negative impact on the environmental services of the surrounding area. This contribution discusses some points of the development of an agricultural irrigation CPS&#8217; subsystem aimed to monitor the soil moisture content at the root zone of the soil cover at the scale of irrigated agricultural crops and their relationship with industrial sprinkling technologies.Acknowledgments: The reported study was funded by RFBR, project number 19-29-05261 mk

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The Development of Agritourism in the Podkarpackie Voivodeship in the Light of International and National Conditions

Przedsiębiorczość - Edukacja ◽

10.24917/20833296.13.18 ◽

2017 ◽

Vol 13 ◽

pp. 244-261

Author(s):

Mariola Tracz ◽

Małgorzata Bajgier-Kowalska ◽

Radosław Uliszak

Keyword(s):

Development Strategy ◽

Current State ◽

Central Statistical ◽

Central Statistical Office ◽

Tourism Resources ◽

The One ◽

The Impact ◽

District Offices ◽

Socio Economic Factors

Podkarpackie Voivodeship is one of the regions of Poland in which the number of agritourism entities is very high. Therefore tourism plays a significant role in its development strategy. The aim of the paper is to identify the current state of agritourism and the changes that have occurred in the region in the years 2000–2016. Specific objectives are to determine the distribution of agritourism farms and their offer, together with a comprehensive analysis of the environmental and socio-economic factors, as well as the impact of the Slovak-Ukrainian border. The report was developed on the statistical materials from the Polish Central Statistical Office, Podkarpackie Agricultural Advisory Centre in Boguchwała and data collected from municipalities and district offices that is published on their websites, as well as through interviews with 100 owners of agritourism farms in the Podkarpackie Voivodeship. The research has shown, on the one hand, the decline in the number of farms in the region and, on the other hand, the increase in the diversity of the tourist offer of these entities. Distribution of agritourism farms is closely linked to the attractiveness of natural environment and quality of secondary tourism resources. Traditional agritourism has not yet fully used its countryside, as well as cross-border advantages of its location.

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Green Beans Cultivation Using Mice Pets Control to Improve the Quality of Bintaro Fruit Extract

Kontribusia (Research Dissemination for Community Development) ◽

10.30587/kontribusia.v1i1.255 ◽

2018 ◽

Vol 1 (1) ◽

pp. 38

Author(s):

Ajeng Embri Legawati ◽

Nur Azizah ◽

Achmad Ramadhan

Keyword(s):

Natural Resources ◽

Negative Impact ◽

Green Beans ◽

Fruit Extract ◽

Bean Plants ◽

Cultivation Technology ◽

Environmental Balance ◽

The Impact ◽

Chemical Pesticides

Green beans cultivation technology using mice pets control has been implemented in the Gluranploso village, Benjeng Gresik. The implementation of the technology performed for 2.5 months from August to October 2017. The purpose of the implementation is aimed to reduce the dependence of farmers on the use of chemical pesticides so that the farmers are aware of the negative impact of chemical pesticides. Assessing the impact of the utilization of Bintaro fruit and fruit extracts to explore ways of making Bintaro as a natural biopesticide to overcome rat attack on green bean plants in the Gluranploso village. Pest control mice can reduce the rate of loss of the crops more effectively and efficiently. Finally, with the use of those natural resources as a biopesticide material can also maintain the environmental balance

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COVID-19 Pandemic and Quality of Life among Romanian Athletes

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph18084065 ◽

2021 ◽

Vol 18 (8) ◽

pp. 4065

Author(s):

Germina-Alina Cosma ◽

Alina Chiracu ◽

Amalia Raluca Stepan ◽

Marian Alexandru Cosma ◽

Marian Costin Nanu ◽

...

Keyword(s):

Quality Of Life ◽

Trait Anxiety ◽

Negative Impact ◽

Well Being ◽

Quality Of Life Scale ◽

Life Scale ◽

Personality Item ◽

The Impact ◽

The Relationship

The aim of this study was to analyze athletes’ quality of life during the COVID-19 pandemic. The study involved 249 athletes between 15 and 35 of age, M = 21.22, SD = 5.12. The sample was composed of eight Olympic Games medalists, three European medalists, 67 international medalists, and 63 national medalists. The instruments used were: (1) COVID-19 Anxiety Scale, (2) Athlete Quality of Life Scale, (3) Impact of Pandemic on Athletes Questionnaire, and (4) International Personality Item Pool (IPIP Anxiety, Depression, and Vulnerability Scales). The results indicate significant differences in COVID-19 anxiety depending on the sport practiced, F (9239) = 3.81, p < 0.01, showing that there were significant differences between sports. The negative impact of the COVID-19 pandemic mediates the relationship between trait anxiety and the athletes’ quality of life. The percentage of mediation was 33.9%, and the indirect effect was −0.11, CI 95% (−0.18, −0.03), Z = −2.82, p < 0.01. Trait anxiety has an increasing effect on the intensity of the negative impact of the COVID-19 pandemic, 0.23, CI 95% (.10, 0.35), Z = 3.56, p < 0.01, and the negative impact of the COVID-19 pandemic has a decreasing effect on quality of life, −0.47, CI 95% (−0.67, −0.27), Z = −4.62, p < 0.01. Gender and age did not moderate the relationship between the negative impact of COVID-19 and athletes’ quality of life. The results of the study highlighted the impact that social isolation and quarantine have on athletes’ affective well-being.

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Personality and Dementia: an Approach to Differential Profile of the Caregiver

European Journal of Investigation in Health, Psychology and Education ◽

10.3390/ejihpe1030007 ◽

2011 ◽

Vol 1 (3) ◽

pp. 85-94

Author(s):

Elena de Andrés-Jiménez ◽

Rosa Mª Limiñana-Gras ◽

Encarna Fernández-Ros

Keyword(s):

Relevant Information ◽

Personality Profile ◽

Family Carers ◽

Psychological Variables ◽

People With Dementia ◽

The Family ◽

Study Population ◽

The One ◽

The Impact

The aim of this study is to determine the existence of a characteristic personality profile of family carers of people with dementia. The correct knowledge and use of psychological variables which affect the carer, helps to promote appropriate actions to mitigate the impact of care and improve the carer’s quality of life and likewise the one of the person cared for. The study population consists of 69 family carers of people with dementia, members of various associations and care centers. The results allow us to identify a characteristic personality profile for these carers and it reveals a specific psychological working in this sample, although we cannot directly relate it with the tasks of caring for people with this disease, this profile gives us very relevant information to pay more attention to the needs of this group. Moreover, the analysis of personality styles depends on the sex of the family carer, showing, once again, that the woman is in a situation of most vulnerability.

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Threat or Corrective? Assessing the Impact of Populist Parties in Government on the Qualities of Democracy: A 19-Country Comparison

Government and Opposition ◽

10.1017/gov.2021.21 ◽

2021 ◽

pp. 1-21

Author(s):

Davide Vittori

Keyword(s):

Negative Impact ◽

Quality Of Democracy ◽

Clear Cut ◽

Liberal Democratic ◽

Country Comparison ◽

Democratic Regimes ◽

Different Types ◽

The Impact

Abstract Scholars have long debated whether populism harms or improves the quality of democracy. This article contributes to this debate by focusing on the impact of populist parties in government. In particular, it inquires: (1) whether populists in government are more likely than non-populists to negatively affect the quality of democracies; (2) whether the role of populists in government matters; and (3) which type of populism is expected to negatively affect the quality of liberal-democratic regimes. The results find strong evidence that the role of populists in government affects several qualities of democracy. While robust, the findings related to (2) are less clear-cut than those pertaining to (1). Finally, regardless of their role in government, different types of populism have different impacts on the qualities of democracy. The results show that exclusionary populist parties in government tend to have more of a negative impact than other forms of populism.

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POS0998 SPONDYLOARTHRITIS AND SLEEP DISORDERS

Annals of the Rheumatic Diseases ◽

10.1136/annrheumdis-2021-eular.2909 ◽

2021 ◽

Vol 80 (Suppl 1) ◽

pp. 767.2-768

Author(s):

S. Lahrichi ◽

K. Nassar ◽

S. Janani

Keyword(s):

Functional Impairment ◽

Sleep Disturbances ◽

Negative Impact ◽

University Hospital ◽

Quality Of Sleep ◽

The Mean ◽

Sleep Deficit ◽

Impaired Sleep ◽

The Impact

Background:Spondyloarthropathies (SpA) are a group of chronic and progressive diseases, characterized in particular by a progressive stiffening of the spine, spreading to neighboring joints or to certain tissues, which could lead in the long term to progressive stiffening and functional impairment. This conditioncancauseinsomnia problems and impaired sleep quality.Objectives:To assess the impact of SpA on the quality of sleep.Methods:This is a retrospective study over a period of 4 years from January 2015 to December 2019, including all the medical records of patients with SpA followed in the Department of Rheumatology of the University Hospital of Ibn Rochd, Casablanca. We evaluated for each patient two validated scores: the Epworth somnolence scale rated from 0 to 24, and the Pittsburgh sleep score rated from 0 to 21 with 7 components. Patients with a psychiatric history or who were followed up for neurological pathologies were excluded.Results:178 patients were included. 60.67% were men with an average age of 36.32 years (14-68 years). 45.01% had axial SpA, 29.77% had psoriatic arthritis, and 25.22% were followed for SpA associated with inflammatory bowel disease. 45% had associated comorbidities: there were 18 diabetics and 34 hypertensive, 16.58% were smokers. Clinically, 85.42% presented a back pain initially on examination, 55% presented a polyarthralgia, and 39.88% an oligoarthritis. 63% had radiological sacroiliitis, and 35.14% had bilateral coxitis. 13.48% had a positive HLA B27 and 58.89% had a positive inflammatory assessment with very high activity indices,with a mean of 4.6. 64.66% of the patients received NSAIDs,of which 11% responded well. 57% were treated with csDMARDs, and 17.86% were treated with biologics. At the time of our study, the mean visual analog scale was 5.84 ± 1.7 out of 10 (2-9). The mean Epworth score was 8.38 ± 5.2 (0-21). 56.1% of patients had no sleep debt, 33.3% had a sleep deficit, and only 10.6% had signs of drowsiness. For the overall Pittsburgh score, the mean was 7.02 ± 3.6 (1-18). The mean of “subjective quality of sleep” was 1.12, “sleep latency” was 1.22, “duration of sleep” was 1.06, “usual sleep efficiency” was 0.74, “Sleep disturbance” of 1.28, “use of a sleep medication” of 0.54, and the average of the component concerning “poor shape during the day” was 1.03 out of 3. The LEQUESNE index went from an average of 6 to 8, which corresponds to an average handicap (P = 0.2) over a period of 3 years. 68% of the patients had an alteration in the quality of sleep, starting on average three years after the onset of symptoms. 11% reported having experiencedanxiety and depressive symptoms, and reported having used antidepressants or anxiolytics in the past 5 years.Conclusion:Our study showed the negative impact of SpA on the duration and overall quality of sleep. The degree of pain as well as functional impairment can cause and worsen sleep disturbances in SpA. We have shown that the Pittsburg score increases significantly with the increase of pain.The Lequesne score and that the Epworth score increase with disease activity[1].References:[1]StolwijkC,vanTubergenA,Castillo-OrtizJD,BoonenA.Prevalenceofextra-articularmanifestationsinpatientswithankylosingspondylitis:asystematicreviewandmeta-analysis.AnnRheumDis2015;74:65—73.Disclosure of Interests:None declared.

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A139 IMPROVED QUALITY OF LIFE AFTER ENDOSCOPIC THERAPY FOR BARRETT’S ESOPHAGUS AND EARLY ESOPHAGEAL CANCER IN SOUTHERN ALBERTA

Journal of the Canadian Association of Gastroenterology ◽

10.1093/jcag/gwab002.137 ◽

2021 ◽

Vol 4 (Supplement_1) ◽

pp. 125-126

Author(s):

T Jeyalingam ◽

M Woo ◽

S E Congly ◽

J David ◽

P J Belletrutti ◽

...

Keyword(s):

Quality Of Life ◽

Linear Regression ◽

Multiple Linear Regression ◽

Barrett’S Esophagus ◽

Barrett's Esophagus ◽

Endoscopic Therapy ◽

Negative Impact ◽

Older Age ◽

The Impact

Abstract Background In patients with Barrett’s esophagus (BE), endoscopic therapy reduces the risk of progression to invasive esophageal adenocarcinoma (EAC). Data on the impact of endoscopic therapy on patient quality of life (QoL) is limited. Aims We aimed to assess: (1) change in QoL during the course of endoscopic therapy for BE, (2) factors which predict this change, (3) whether achieving complete remission of dysplasia (CRD) or intestinal metaplasia (CRIM) affect the degree of change. Methods We conducted a retrospective observational study using a prospectively maintained database of BE patients treated in Calgary, Alberta from 2013–2020 containing data on demographics, BE disease characteristics and therapeutics, QoL, and follow-up. QoL was determined prior to initiation of therapy and after each treatment session using a validated questionnaire. Descriptive statistics were calculated and change in QoL was compared using a Wilcoxon signed ranks test. Backwards multiple linear regression analysis was performed to determine predictors of change in QoL. Results Of 130 BE patients, 112 (86.1%) were male and 104 (80%) had dysplastic histology or intramucosal carcinoma on index endoscopy. Mean (SD) age was 65.6 (12.0) years. At time of analysis, 76 patients (58.5%) had completed endoscopic therapy, of whom 69 (90.8%) achieved CRIM; 54 patients (41.5%) were still undergoing treatment. There was significant improvement in all QoL measures during the treatment course except for “depression” (Table 1). Patients with CRIM or CRD had reductions in “sleep difficulty” and “negative impact on life” to a significantly greater degree vs patients not achieving CRIM (Δ sleep -0.45 vs 0.0, P=0.002; Δ negative impact -0.4 vs -0.05, P=0.014) or CRD (Δ sleep -0.40 vs +0.60, P=0.002; Δ negative impact -0.40 vs +0.20, P=0.04). Multiple linear regression revealed older age (B=-0.03, P=0.008) and fewer number of EMR sessions (B=0.254, P=0.008) were correlated with greater improvement in QoL. Conclusions Endoscopic therapy improves QoL in BE patients, especially in those achieving CRIM/CRD. Older age and fewer EMRs are correlated with greater improvement in QoL. These results further reinforce the role of endoscopic therapy as the first line treatment of BE and early EAC. Funding Agencies None

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Effect of Instructing Care Program Through Group Discussion on the Quality of Life of the Parents of the Children Afflicted With Leukemia

Global Journal of Health Science ◽

10.5539/gjhs.v8n5p197 ◽

2015 ◽

Vol 8 (5) ◽

pp. 197 ◽

Cited By ~ 3

Author(s):

Fariba Asadi Noughabi ◽

Daryoush Iranpoor ◽

Hadi Yousefi ◽

Hakimeh Abrakht ◽

Fatemeh Ghani Dehkordi

Keyword(s):

Quality Of Life ◽

Negative Impact ◽

Emotional Health ◽

Group Discussion ◽

Bodily Pain ◽

Care Program ◽

Role Of Parents ◽

The Impact ◽

Taking Care

PURPOSE: Children long-term involvement with cancer may have a negative impact on the quality of life their parents. Design and implementation of training programs for parents whose children have been diagnosed with leukemia, as the primary caregivers of children, will have a special significance and can contribute to better taking care of such children. The main purpose of the present study was to examine the impact of conducting group discussion, as care program training, on the quality of life parents whose children were suffering from leukemia.METHODS: This quasi-experimental before-after intervention study encompassed two groups of parents (in total 41) of leukemia children. To collect data, a demographic questionnaire and the shortened version of SF-36 questionnaire were used to determine the quality of life of parents. Both groups completed the quality of life questionnaires before and two months after the intervention.RESULTS: Comparison of the parents’ quality of life mean scores, obtained before and two months after training, showed that promotion in 6 domains of bodily pain, general health, emotional health, role limitation due to emotional problems, social functioning, and vitality were occurred. (P <0.05)CONCLUSIONS: Considering the important role of parents in taking care of children suffering from leukemia, introduction of care program training can be a positive step to help these parents and empower them to manage their children’s problems more systematically and will ultimately lead to improved quality of life of parents.

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