Easier Said Than Done: The Effect of ARUG II on Clawback Provision Adoption and the Diversity of Clawback Trigger Events in German DAX30 & MDAX Companies

2021 ◽  
Author(s):  
Fabian Mueller ◽  
Ann Tank
Keyword(s):  
Trigger Events

scholarly journals Moving In and Out of In-work Poverty in the UK: An Analysis of Transitions, Trajectories and Trigger Events

2018 ◽  
Vol 47 (4) ◽  
pp. 661-682 ◽  
Author(s):  
ROD HICK ◽  
ALBA LANAU
Keyword(s):  
Strong Predictor ◽  
Working Poor ◽  
Poor Families ◽  
Poverty Transitions ◽  
Working Age ◽  
The Uk ◽  
Low Pay ◽  
Trigger Events

AbstractThere is growing concern about the problem of in-work poverty in the UK. Despite this, the literature on in-work poverty remains small in comparison with that on low pay and, in particular, we know relatively little about how people move in and out of in-work poverty. This paper presents an analysis of in-work poverty transitions in the UK, and extends the literature in this field in a number of identified ways. The paper finds that in-work poverty is more transitory than poverty amongst working-age adults more generally, and that the number of workers in the household is a particularly strong predictor of in-work poverty transitions. For most, in-work poverty is a temporary phenomenon, and most exits are by exiting poverty while remaining in work. However, our study finds that respondents who experience in-work poverty are three times more likely than non-poor workers to become workless, while one-quarter of respondents in workless, poor families who gained work entered in-work poverty. These findings demonstrate the limits to which work provides a route out of poverty, and points to the importance of trying to support positive transitions while minimising negative shocks faced by working poor families.

Trigger events and crucibles in authentic leaders' development

2020 ◽  
Vol 39 (3) ◽  
pp. 324-333 ◽  
Author(s):  
Mark R. Shannon ◽  
Maurice Buford ◽  
Bruce E. Winston ◽  
James Andy Wood
Keyword(s):  
Leadership Development ◽  
Critical Incident ◽  
Authentic Leadership ◽  
Relevant Literature ◽  
Leadership Theory ◽  
Content Type ◽  
Moral Perspective ◽  
Authentic Leadership Theory ◽  
Authentic Leadership Development ◽  
Trigger Events

PurposeThe purpose of this study is to examine the role of trigger events and leadership crucibles in the lives of authentic leaders. The study was based on two theories: authentic leadership theory and born versus made theory.Design/methodology/approachParticipants were included in the study if they scored between 64 and 80 on the Authentic Leadership Questionnaire (ALQ). The qualified leaders were then asked to participate in a qualitative interview utilizing an interview guide born out of the relevant literature. The interview followed the guidelines of the Critical Incident Technique (CIT).FindingsThe data indicated that trigger events and leadership crucibles play a significant role in authentic leadership development.Practical implicationsPractitioners should emphasize the prominent themes of self-awareness, relational transparency, balanced processing and moral perspective and the connection with other themes that emerged from the current study when developing or training leaders. Furthermore, practitioners concerned with creating an authentic leadership culture may consider the findings of the current study to develop and employ hiring and promotion strategies that increase the probabilities of hiring and promoting leaders that exhibit authentic leadership behaviors.Originality/valueThe findings of the research indicate that trigger events and crucibles both affect authentic leadership development. The research findings confirm characteristics associated with authentic leadership theory were predominant in the participants. However, one theme that prevailed was that of spirituality, which may or may not be considered to be part of an authentic leader's moral perspective

scholarly journals El papel de la contabilidad ante la crisis financiera. Una reflexión sobre el conservadurismo incondicional de la NIIF 9

2014 ◽  
Vol 15 (38) ◽  
Author(s):  
Ignacio De Cabo-Moreno ◽  
Rafael Bautista-Mesa ◽  
Horacio Molina-Sánchez ◽  
Jesús N. Ramírez-Sobrino
Keyword(s):  
Trigger Events

La Norma Internacional de Información Financiera9 es la respuesta del International AccountingStandards Board —IASB— ante la perversidad del efectoprocíclico de las políticas de reconocimiento del deteriorocrediticio y ante la falta de objetividad que introducen enel modelo de reconocimiento los llamados trigger events—eventos disparadores—. La solución finalmente adoptadaha sido objeto de una significativa controversia duranteel proceso de discusión. El trabajo realiza una revisión delas sucesivas propuestas tanto del IASB como del FinancialAccounting Standards Board —FASB— estadounidense, yde las diferentes cartas de comentario recibidas por estosorganismos, con el fin de sintetizar las diferentes alternativasestudiadas durante el proceso. El análisis pone de manifiestoque las consecuencias de la crisis financiera de 2008han favorecido la evolución conceptual de la norma haciael conservadurismo incondicional. Esta reforma es cuestionablecon base en el Marco Conceptual, en especial en losprimeros años de vida del activo financiero, pues puedesuponer una merma en la representación fiel de la situaciónfinanciera de las empresas. Y, en cualquier caso, noexime al supervisor bancario de su intervención regulatoriaen la búsqueda de la solvencia del sistema.

scholarly journals ‘Trigger’ Events Precede Calcium Puffs in Xenopus Oocytes

2006 ◽  
Vol 91 (11) ◽  
pp. 4024-4032 ◽  
Author(s):  
Heather J. Rose ◽  
Sheila Dargan ◽  
Jianwei Shuai ◽  
Ian Parker
Keyword(s):  
Xenopus Oocytes ◽  
Calcium Puffs ◽  
Trigger Events

scholarly journals PECULIARITIES OF EVALUATION OF IMBALANCES OF DEVELOPMENT OF MODERN STOCK EXCHANGE MARKETS

2021 ◽  
Author(s):  
Eleonora Tereshchenko ◽  
Darya Semenova
Keyword(s):  
Stock Markets ◽  
Financial Stress ◽  
Financial Sector ◽  
Investment Strategy ◽  
Economic Index ◽  
Stress Index ◽  
Exchange Market ◽  
Important Indicator ◽  
Economic Nature ◽  
Trigger Events

The development of the domestic exchange market is constrained by the imperfection of legislative and regulatory regulation of the activities of market participants, the suboptimal infrastructure of the market and the lack of a coherent, fully debugged mechanism for assessing financial instability. Stock market indices of financial stress are used as an important indicator of economic processes, they are the most acceptable tools for financial analysis in world practice, and also reflect fluctuations in supply and demand for securities and are used by investors to form an effective investment strategy. It is proposed to use the method for calculating a structured index of financial stress, which includes a set of factors and indicators as key indicators of the exchange market. The features of filling of each of the constituent elements of this index are disclosed. The indicator characterizing trigger events is separately highlighted, its relationship with stress testing is shown, which makes it possible to assess the vulnerability of the system to shocks of various nature. The presented methodology for calculating the financial stress index, including a set of individual and general financial indicators, will make it possible to respond in a timely and timely manner to periods of exacerbation of instability in the financial sector, identify threats and vulnerabilities. The article proposes a method for determining the general economic index, which is carried out by aggregating indicators of sectoral imbalances in indicators of general economic nature. The use of aggregation tools implies the fact that the excess reserve (stock) of liquidity in a particular sector is not able to balance or mitigate its lack to others. Of course, this is rational, because when trigger events occur, which implies the need for expectations, uncertainty about the credit quality of counterparties often increases. This means that financial markets cannot always provide liquidity flows. The main advantages of the proposed method of calculating the general economic index, which aggregates the indicators of sectoral imbalances in the indicators of general economic nature of modern stock markets should include the ability to prevent and prevent crises at all levels of management decisions. This system can and should become a common tool for maintaining the necessary sustainable economic processes. The highlighted features of determining the imbalances in the development of stock markets will allow to relevantly reflect the main periods of growing instability in the financial sector of Ukraine.

What contributes to family carers’ decision to transition towards palliative-oriented care for their relatives in nursing homes? Qualitative findings from bereaved family carers’ experiences

2020 ◽  
pp. 1-9 ◽  
Author(s):  
Silvia Gonella ◽  
Marco Clari ◽  
Ines Basso ◽  
Paola Di Giulio
Keyword(s):  
Healthcare Professionals ◽  
A Priori ◽  
Care Plan ◽  
Gradual Transition ◽  
Family Carers ◽  
Structured Interviews ◽  
Starting Point ◽  
Swallowing Problems ◽  
Palliative Care Services ◽  
Trigger Events

Abstract Objectives Family carers (FCs) of nursing home (NH) residents are best placed to notice deteriorations that signal impending death in their relative, which can open a conversation with healthcare professionals (HCPs) about adjusting the care plan. We explored contributors to bereaved FCs’ decision to transition towards palliative-oriented care for their relatives in NHs. Methods This qualitative descriptive study used a phenomenological design. Thirty-two bereaved FCs across 13 Italian NHs completed semi-structured interviews. Additional data were collected on NH referrals to palliative care services (PCS) in the 6 months before study start and treatments provided in the last week of life. Content analysis with a combined inductive and deductive approach was applied to identify codes and fit them into an a priori framework. When codes did not fit, they were grouped into new categories, which were finally gathered into themes. Results FCs reported four types of “trigger events” that made them doubt that their relative would recover: (1) physical deterioration (e.g., stopping eating/walking or swallowing problems); (2) social confirmation (e.g., confirming their relative's condition with friends); (3) multiple hospitalizations; and (4) external indicators (e.g., medical examinations by external consultants). A “resident-centered environment” helped FCs recognize trigger events and “raise awareness of the possibility of death”; however, the “need for reassurance” was pivotal to a “gradual transition towards palliative-oriented care”. When participants did not recognize the trigger event, their relative continued to receive curative-oriented care. NHs that referred residents to PCS discussed palliative-oriented care more frequently with FCs, had a lower nurse-to-resident and nurse aide-to-resident ratio, and administered more palliative-oriented care. Significance of results Trigger events represent an opportunity to discuss residents’ prognosis and are the starting point for a gradual transition towards palliative-oriented care. Adequate staffing, teamwork, and communication between FCs and healthcare professionals contribute to a sensitive, timely shift in care goals.

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