Using the lens of relational contracting, we examine internal auditors' efforts in building a relationship trust with management within context operational audits. We gain insights into day‐to‐day practices auditors by interviewing 28 chief audit executives departments across Australia and find that undertake numerous measures to demonstrate credibility provide clarity on their intentions an at...

4 October 2000 Abstract This paper gives a formalization of defensive and enterprising strategies for firms. It then asks the question whether a rise in competition tends to make firms more enterprising or more defensive. Distinguishing three ways in which competition can be intensified, I find the following results. A rise in the number of opponents and a reduction in opponents’ costs make a f...

A set S of vertices a graph is defensive alliance if, for each element , the majority its neighbours are in . We study parameterised complexity Defensive Alliance where aim to find minimum size alliance. Our main results following: (1) has been studied extensively during last twenty years, but question whether it FPT when by feedback vertex still remained open. prove that problem W[1]-hard wide...

The hypothalamus is a forebrain structure critically involved in the organization of defensive responses to aversive stimuli. Gamma-aminobutyric acid (GABA)ergic dysfunction in dorsomedial and posterior hypothalamic nuclei is implicated in the origin of panic-like defensive behavior, as well as in pain modulation. The present study was conducted to test the difference between these two hypothal...

In urban areas, people often have to stand or move in close proximity to others. The egocentric distance to stimuli is a powerful determinant of defensive behavior in animals. Yet, little is known about how spatial proximity to others alters defensive responses in humans. We hypothesized that the valence of social cues scales with egocentric distance, such that proximal social stimuli have more...

Microbes are vital to the functioning of multicellular organisms. This realisation has fuelled great interest in the effects of microbes on the health of plant [1–3] and animal hosts [4–6] and has revealed that microbe-mediated protection against infectious disease is a widespread phenomenon (Table 1) [7–11]. Defensive microbes can protect hosts from infection by parasites (including pathogens ...

This study used a computer-based emotional word-recognition task to assess the emotional processing styles of repressive–defensive youth. A hypothesis was tested proposing that adolescent repressive– defensive coping style is associated with rapid engagement and disengagement of emotional stimuli (negative and positive). Data were collected on a male adolescent sample enrolled in a juvenile div...

Cues that signal the possibility of receiving an electric shock reliably induce defensive activation. To determine whether cues can also easily reverse defensive reactions, a threat reversal paradigm was developed in which a cue signaling threat of shock reversed its meaning across the course of the study. This allowed us to contrast defensive reactions to threat cues that became safe cues, wit...

Executive summary. Conventional wisdom maintains that investors can improve their portfolio's performance during bad times by shifting their equity exposure defensively toward less-cyclical, lower-beta sectors. This paper investigates the strengths and weaknesses of defensive equity investing by focusing on the historical performance of defensive sectors during two periods: U.S. equity bear mar...