Journal articles: 'Voluntary'

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Dontoh, Alex. "Voluntary Disclosure." Journal of Accounting, Auditing & Finance 4, no. 4 (April 1989): 480–511. http://dx.doi.org/10.1177/0148558x8900400404.

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The paper investigates incentives for firms to voluntarily disclose private information about future outcomes. A voluntary disclosure model that encompasses a competitive product market equilibrium and where proprietary (disclosure costs) costs are endogenously determined is presented. Possible explanations for empirical phenomena such as why value-maximizing firms voluntarily disclose unfavorable information (disclosures that cause investors to lower their expectations of firm earnings) when such disclosures tend to result in significant market price declines is provided. Existence of a unique Nash equilibrium where firms exercise discretion over such disclosures is demonstrated, and implications for extant empirical research on voluntary disclosures are discussed.

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Nowak, Marek. "„Voluntas” – woluntariat jako praca – transgresyjne formy wolontariatu. Ciągłość i zerwanie." Kultura i Edukacja 101, no. 1 (2014): 214–42. http://dx.doi.org/10.15804/kie.2014.01.12.

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This paper describes the problem of voluntary work in the historical context. Author proposes a soft reconceptualisation of the theoretical concept of voluntary action based on etymological and semantic perspectives of voluntas. The semantic background is useful for the reinterpretation of the logic of the evolution of voluntary work from the concept of classic charity to the contemporary sport volunteerism, voluntary action in the time of “big sport events”, and so on. This evolution is significant for the late modernity and for the crisis situation in the labour market at the beginning of the 21st century. Finally, “voluntary” nowadays means something close to work in various labour sectors, but the classic motive of voluntas is still noticeable. The author, finally, introduces the results of an empirical investigation carried out in 2011 in Poland (Poznań, Wrocław, and Gdańsk).

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LODEWIJCKX, E. "VOLUNTARY STERILIZATION IN FLANDERS." Journal of Biosocial Science 34, no. 1 (January 2002): 29–50. http://dx.doi.org/10.1017/s0021932002000299.

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From 1966 to 1990 there was a marked rise in the use of voluntary sterilization in Flanders, followed by a fall in women under the age of 40. In the last three decades a remarkable change has occurred in the choice between male and female sterilization. Compared with many other European countries, sterilization of men and women is widely practised in Flanders. In 1996 40% of 40- to 44-year-old women underwent voluntarily sterilization or had voluntarily sterilized partners. Additionally, another 9% of these women were sterilized for medical reasons. Voluntarily sterilized couples are on average older than non-sterilized couples, and, obviously, consider their families to be complete. For couples with a complete family, parity is the most important predictor in the choice between sterilization and non-sterilization. Regularly practising Catholics undergo sterilization least. Also, highly educated couples are less likely to have a sterilization. Couples who ever experienced a contraceptive failure choose sterilization more. Voluntary sterilization has no substantial effect on the fertility of the population since the effect on the prevented numbers of both wanted and unwanted births appears to be small. However, if voluntary sterilization did not occur, differences in fertility within the population would probably increase. It is presumed that the popularity of voluntary sterilization in Flanders has passed its peak and that its use will decline in the near future.

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Siregar, Hotma Royani, and Adi Antoni. "THE CARING BEHAVIOR OF VOLUNTARY NURSES TO THE CLIENT IN PADANGSIDIMPUAN GENERAL HOSPITAL." INDONESIAN NURSING JOURNAL OF EDUCATION AND CLINIC (INJEC) 1, no. 2 (February 8, 2017): 122. http://dx.doi.org/10.24990/injec.v1i2.115.

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Voluntary nurses is the nurses who provide health care voluntarily without expecting any fee. Caring behavior of voluntary nurses is the skill of voluntary nurses giving attention, empaty,and helping clients to fullfil their daily needs as long as voluntary nurses giving nursing care in hospital. The objective of the research was to explore deeply caring behavior of voluntary nurses to the client in Padangsidimpuan General Hospital. The research used phenomenological design. The data were gathered by conducting in-depth interviews. Purposive sampling technique was used to select the participants who had met the criteria. They consisted of 6 voluntary nursesin Padangsidimpuan General Hospital. The result of the interviews was recorded and analyzed by using content analysis. The result of the research showed that there were 4 themes which reflected the research phenomena. They were Voluntary Nurses care to the clients, Voluntary nurses doing holistic nursing care, Voluntary nurses respect clients, and The effects of caring behavior of voluntary nurses. It is recommended that the Voluntary nerses alwaysapply caring behavior to the client even though without recieve any fee. Keywords: Behavior, Caring, Voluntary Nurses, Client

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Liebert, Robert M., and Bonnie Burk. "Voluntary Control of Reversible Figures." Perceptual and Motor Skills 61, no. 3_suppl (December 1985): 1307–10. http://dx.doi.org/10.2466/pms.1985.61.3f.1307.

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This study was designed to demonstrate that voluntary control of the perception of reversible figures is possible. Within the context of a fully counterbalanced design, some subjects were given instructions as to which side of a reversible screen or staircase to keep closer while others served as no instruction controls. As predicted, voluntary control was clearly demonstrated over both figures. Voluntary control instructions did not influence the frequency of reversals directly, but frequency of reversals and voluntary control were inversely related. Moreover, subjects' voluntary control over one figure was highly correlated with their control over the other, suggesting the presence of stable individual differences in ability to control perception voluntarily.

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Harris, Richard. "Voluntary separation or voluntary mixing?" Dialogues in Human Geography 6, no. 3 (November 2016): 305–7. http://dx.doi.org/10.1177/2043820616644371.

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Van Der Sluis, Isaac. "How Voluntary is Voluntary Euthanasia?" Journal of Palliative Care 4, no. 1-2 (March 1988): 107–9. http://dx.doi.org/10.1177/0825859788004001-233.

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8

Webber, Frances. "How voluntary are voluntary returns?" Race & Class 52, no. 4 (April 2011): 98–107. http://dx.doi.org/10.1177/0306396810396606.

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Park, Jiyoung, Jiyoon Lee, Narae Hwang, and Jewon Shin. "Determinants and Value Relevance of Voluntary Disclosure of Environmental Expenditures." Korean Accounting Information Association 41, no. 3 (September 30, 2023): 1–28. http://dx.doi.org/10.29189/kaiaair.41.3.1.

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[Purpose] This study investigates factors affecting the voluntary disclosure of environmental expenditures in Korea. For this purpose, we select firms listed on the KOSPI 200 from 2011 to 2021, excluding financial firms. [Methodology] We consider whether a firm manages environmental performance, international influences, and internal corporate governance as determinants influencing voluntary environmental expenditure disclosure and conduct logistic regression analyses. [Findings] First, firms that set a target level for pollutant emissions and firms that are assigned good ratings regarding environmental performance from KCGS are more likely to disclose environmental expenditures voluntarily. Second, strong international influences, proxied by a high export ratio and foreign ownership, are positively associated with the voluntary disclosure of environmental expenditures. Third, good internal governance, proxied by good governance ratings assigned by KCGS and the ratio of outside directors to total directors, is positively associated with the likelihood of firms’ voluntarily disclosing environmental expenditures. Lastly, we find that voluntary disclosure of environmental expenditures has a positive effect on firm value, while the amount of environmental expenditures itself shows statistically insignificant effects on firm value. [Implications] This study contributes to the literature by investigating factors that determine voluntary disclosure of environmental issues in Korea. Moreover, by showing the positive value implications of such disclosures, we encourage managers to disclose environmental issues voluntarily.

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Aberman, Tanya. "Forced-Voluntary Return." Migration and Society 5, no. 1 (June 1, 2022): 13–28. http://dx.doi.org/10.3167/arms.2022.050103.

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During the near decade of Conservative rule in Canada from 2006 to 2015, anti-refugee and anti-migrant discourse was continuously circulated by government officials. Social, economic, and physical restrictions were implemented based on the dichotomy of “deserving” versus “undeserving” migrants, and borders were created within communities. This article takes an intersectional approach to explore the reasons that some migrants chose to leave Canada “voluntarily” during that time, and the factors that forced them to do so. I offer the concept of forced-voluntary return to capture some of the tensions and messiness within migrant experiences that are neither completely voluntary nor forced. These tensions affirm the emerging calls in research to conceptualize migration on a spectrum from forced to voluntary, and contribute to understandings of migration management, the production of deportability, and the “voluntary” mobility of migrants by highlighting some of the ways in which intersecting identities impact migrants’ decisions about return.

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Oh, Hyunmin, Sambock Park, and Heungjoo Jeon. "Effects Of Voluntary Disclosure Of The Schedule Of Manufacturing Cost On Analysts’ Earnings Forecasts: Evidence From Korea." Journal of Applied Business Research (JABR) 33, no. 3 (May 1, 2017): 623–36. http://dx.doi.org/10.19030/jabr.v33i3.9951.

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We provide the effects of voluntary disclosure of the schedule of manufacturing cost on analysts’ earnings forecasts. We set up and analyze the disclosure of the schedule of manufacturing cost as a proxy for voluntary disclosure. Specifically, we examine the associations between voluntary disclosure of it and the accuracy of analysts’ earnings forecasts and bias in earnings forecasts. The results of our study are as follows. First, the relationship between voluntary disclosure of the schedule of manufacturing cost and the accuracy of analysts’ earnings forecasts is significant in the positive (+) direction. This means that the accuracy of analysts’ earnings forecasts is higher in the case of the firms that voluntarily disclosed the schedule of manufacturing cost, as compared to other firms. Second, the relationship between voluntary disclosure of the schedule of manufacturing cost and analysts’ bias in earnings forecasts is significant in the negative (-) direction. This means that analysts underestimate earnings in the case of the firms that voluntarily disclose the schedule of manufacturing cost, as compared to other firms. Since the schedule of manufacturing cost is still an interesting item and useful information in the capital market, the results of our study provide important implications not only to managers, but also to investors and supervisory authority. Limitations of our study include the fact that not all diverse variables that affect voluntary disclosure and analysts’ forecasts are considered.

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Ghosh, Arko, John Rothwell, and Patrick Haggard. "Using voluntary motor commands to inhibit involuntary arm movements." Proceedings of the Royal Society B: Biological Sciences 281, no. 1794 (November 7, 2014): 20141139. http://dx.doi.org/10.1098/rspb.2014.1139.

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A hallmark of voluntary motor control is the ability to stop an ongoing movement. Is voluntary motor inhibition a general neural mechanism that can be focused on any movement, including involuntary movements, or is it mere termination of a positive voluntary motor command? The involuntary arm lift, or ‘floating arm trick’, is a distinctive long-lasting reflex of the deltoid muscle. We investigated how a voluntary motor network inhibits this form of involuntary motor control. Transcranial magnetic stimulation of the motor cortex during the floating arm trick produced a silent period in the reflexively contracting deltoid muscle, followed by a rebound of muscle activity. This pattern suggests a persistent generator of involuntary motor commands. Instructions to bring the arm down voluntarily reduced activity of deltoid muscle. When this voluntary effort was withdrawn, the involuntary arm lift resumed. Further, voluntary motor inhibition produced a strange illusion of physical resistance to bringing the arm down, as if ongoing involuntarily generated commands were located in a ‘sensory blind-spot’, inaccessible to conscious perception. Our results suggest that voluntary motor inhibition may be a specific neural function, distinct from absence of positive voluntary motor commands.

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Yeo, Taek-Dong. "How Voluntary are Voluntary Import Expansions?" International Economy 2001, no. 52 (2001): 139–42. http://dx.doi.org/10.5652/kokusaikeizai.2001.139.

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Harris, Richard. "Why Voluntary Export Restraints Are 'Voluntary'." Canadian Journal of Economics 18, no. 4 (November 1985): 799. http://dx.doi.org/10.2307/135091.

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Bagnoli, Mark, and Susan G. Watts. "Voluntary Assurance of Voluntary CSR Disclosure." Journal of Economics & Management Strategy 26, no. 1 (March 21, 2016): 205–30. http://dx.doi.org/10.1111/jems.12171.

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Harris, Margaret. "Voluntary Leaders in Voluntary Welfare Agencies." Social Policy & Administration 24, no. 2 (August 1990): 156–67. http://dx.doi.org/10.1111/j.1467-9515.1990.tb00334.x.

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Under, Ilker, and Ender Gerede. "SILENCE IN THE TOWER: ANALYSING THE REASONS OF AIR TRAFFIC CONTROLLERS AVOIDING VOLUNTARY REPORTING." Aviation 25, no. 3 (September 29, 2021): 129–39. http://dx.doi.org/10.3846/aviation.2021.14540.

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Defined in the organizational behavior literature as employee avoidance of expressing their feelings, thoughts and ideas, the concept of organizational silence refers to the failure to submit reports voluntarily in the context of aviation safety. Due to various factors, aviation employees may avoid reporting. However, managers need voluntary reports from their employees to prevent future accidents. The primary purpose of this study is to find out why air traffic controllers, one of the most critical safety components of flight operation, fail to do voluntary reporting. In addition, whether controllers are involved in real-life voluntary reporting and whether the factors that prevent voluntary reporting vary by demographic variables. The data collected from 212 controllers were subjected to Confirmatory Factor Analysis by using the Statistical Package for Social Sciences (SPSS) 24 program and the reasons for their failure to do voluntary reporting were identified. Furthermore, the study concluded that approximately 27% of controllers did not submit voluntary reporting on unsafe situations or safety-enhancing recommendations they had seen.

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Sieberichs, Sebastian, and Annette Kluge. "Why Commercial Pilots Voluntarily Report Self-Inflicted Incidents." Aviation Psychology and Applied Human Factors 11, no. 2 (September 2021): 98–111. http://dx.doi.org/10.1027/2192-0923/a000216.

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Abstract. Voluntary incident reports by commercial pilots provide essential data for airline efforts in learning from incidents (LFI). Because LFI is frequently limited by pilots not reporting incidents voluntarily, we interviewed seven commercial aviation safety experts in a focus group to derive factors influencing the voluntary reporting behavior of pilots’ self-inflicted incidents. As a result, we derived 36 factors and integrated them into a motivational framework by van den Broeck et al. (2019) . Pilots pursue various goals when voluntarily reporting incidents, such as enabling safety-related change or organizational learning. This behavior is influenced by personal antecedents, such as shame, and contextual antecedents, such as feedback. Our work expands the understanding of motivational aspects of voluntary incident reporting and discusses practical interrelations.

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Iwata, Osamu. "AN EVALUATION OF CONSUMERISM AND LIFESTYLE AS CORRELATES OF A VOLUNTARY SIMPLICITY LIFESTYLE." Social Behavior and Personality: an international journal 34, no. 5 (January 1, 2006): 557–68. http://dx.doi.org/10.2224/sbp.2006.34.5.557.

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Data from a questionnaire were collected from 189 Japanese female undergraduates at a women's university. They were 18, 19, or 20 years of age. The measures included a 22-item 7-point voluntary simplicity lifestyle scale, a 9-item 5-point scale of the evaluation of a voluntarily simple life, an 11-item 4-point scale of environmentally responsible consumerism and a 28-item 5-point scale of a nonsimplicity lifestyle. Factor analysis was conducted for each scale and Cronbach's αcoefficients were calculated for selected items associated with each scale. Both the evaluation of a voluntarily simple life and environmentally responsible consumerism were positively associated with a voluntary simplicity lifestyle and its three factors, that is, cautious attitudes in shopping, acceptance of self-sufficiency and a desire for a voluntarily simple life. A voluntary simplicity lifestyle was significantly associated with more than half of the nonsimplicity lifestyle statements.

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Tsai, Chin-Chang, ChiaKo Hung, and Wei-Ning Wu. "Exploring Factors that Influence Citizens’ Voluntary Quarantine Compliance about Future Pandemics." Lex localis - Journal of Local Self-Government 21, no. 4 (November 1, 2023): 833–52. http://dx.doi.org/10.4335/21.4.833-852(2023).

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To cope with pressing challenges posed by a pandemic, governments cannot merely rely on coercive power; rather, governments must know why and why not citizens voluntarily comply with policy measures. Building on previous research, this study examines the drivers of citizens’ voluntary quarantine compliance from two perspectives: citizens’ perceptions of risks and citizens’ perceptions of government. We find that citizens’ perceived risks significantly drive their voluntary quarantine compliance about a future pandemic. However, as for citizens’ perceptions of government, only citizens’ trust in government authority and trust in government responsiveness are positively related to their voluntary quarantine compliance. Government transparency is not positively related to citizens’ voluntary quarantine compliance. Based on the results, we conclude that governments can facilitate citizens’ voluntary quarantine compliance by lowering citizens’ compliance costs, justifying their authority actions, highlighting their rapid efforts to fight pandemics, and preventing media exaggeration.

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Konno, Yukiko, and Yuki Itoh. "Why do listed companies delist themselves voluntarily?" Journal of Financial Management of Property and Construction 23, no. 2 (August 6, 2018): 152–69. http://dx.doi.org/10.1108/jfmpc-02-2017-0006.

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Purpose This study aims to analyse, from a corporate finance and governance perspective, the reasons why managers decide to delist their companies from a stock exchange. On the basis of the five hypotheses of voluntary delisting, this study examines why listed companies delist themselves voluntarily in the construction and real estate sectors. Design/methodology/approach By using actual data to examine contractors and real estate companies listed on the Tokyo Stock Exchange between 2004 and 2014, this study analyses whether these companies delist themselves voluntarily. The pooled binary logit model is used as the statistical method. Findings In both the construction and real estate sectors, the concentration of shareholders has a significantly positive effect on voluntary delisting, thus supporting the transfer of wealth effect hypothesis. In construction, market capitalisation has a significantly negative effect on voluntary delisting, thus supporting the maintenance cost reduction hypothesis. In the real estate sector, the ratio of market capitalisation to total assets has a significantly negative effect on voluntary delisting, thus supporting the undervalue elimination hypothesis. Originality/value By comparing the construction and real estate sectors, this study reveals both unique and common reasons for voluntary delisting in each sector. It also offers valuable insights to managers, regulators setting standards in securities markets and investors.

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Khedmati, Mehdi, Farshid Navissi, Mohammed Aminu Sualihu, and Zakiya Tofik-Abu. "The role of agency costs in the voluntary adoption of XBRL-based financial reporting." International Journal of Managerial Finance 16, no. 5 (June 23, 2020): 599–622. http://dx.doi.org/10.1108/ijmf-01-2019-0021.

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PurposeThe purpose of this paper is to examine whether and how firm's agency costs played a role in the voluntary adoption of the eXtensible Business Reporting Language (XBRL) under the SEC's voluntary filing program (VFP) that encouraged the voluntary adoption of the XBRL.Design/methodology/approachThis study employs a logistics regression and a sample of 140 firms that voluntarily participated in the VFP during its entire existence in the United States, and 140 matched-pair counterparts that did not voluntarily adopt the XBRL to investigate the role of agency costs in the voluntary adoption of XBRL-based financial reporting.FindingsWe find evidence consistent with the conjecture that a firm's low magnitude of agency costs plays a significant motivating role in the voluntary adoption of XBRL-based financial reporting. Our results continue to hold after using an alternative measure of agency costs and conducting two-stage least squares regressions. Supplementing these results, the study also shows that the level of agency costs of voluntary XBRL adopters remains statistically unchanged after the adoption while the level of agency costs associated with the firms that did not participate in SEC's VFP significantly decline after the adoption during the XBRL mandate.Practical implicationsThe findings of this study suggest that based on a firm's level of agency costs, regulators and policymakers, especially those in countries that are yet to mandate XBRL reporting, can, in advance, identify firms that are more likely to comply with their new financial reporting initiatives.Originality/valueThis paper provides first evidence on the role of agency costs in the voluntary adoption of XBRL using data from the United States.

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Fauzi, Syahri, Dewi Zaini Putri, and Alpon Satrianto. "ANALISIS DETERMINAN SETENGAH PENGANGGURAN DI SUMATERA BARAT." Jurnal Ecogen 1, no. 3 (February 7, 2019): 567. http://dx.doi.org/10.24036/jmpe.v1i3.5027.

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This study aims to determine the effect of education level, occupation, employment sector, wages, age, gender, marital status, area of residence of the underemployment in West Sumatra Province. This type of research is descriptive, where this study uses secondary data in the form of a cross-section with the 2015 national labor force survey data and uses the Logistic Regression analysis method. The results of this study indicate that the level of education has a negative and insignificant effect on voluntary underemployment in West Sumatra, the field of work has a negative and not significant effect on voluntary underemployment in West Sumatra, the employment sector has a positive and insignificant effect on voluntary unemployment in West Sumatra Wages have a positive and significant effect on voluntary underemployment in West Sumatra, age has a positive and significant effect on voluntary underemployment in West Sumatra, gender has a negative and significant effect on voluntary underemployment in West Sumatra, marital status has a positive and insignificant effect on underemployment voluntarily in West Sumatra, the area of residence has a negative and insignificant effect on voluntary unemployment in West Sumatra. Keywords: underemployment, economic factor, demographic, dan logistic regression

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Arendt, Lukasz, and Wojciech Grabowski. "Determinants of voluntary turnover in the segmented labour market: The case of a post-transition economy." Economics & Sociology 15, no. 2 (2022): 204–21. http://dx.doi.org/10.14254/2071-789x.2022/15-2/13.

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The paper elaborates on the drivers of voluntary labour turnover in Polish enterprises in the context of segmented labour markets. The data consist of primary CAWI survey results collected from 1000 companies operating in Poland. The ordered choice model is used to analyse the propensity of employees from different labour segments to leave an enterprise voluntarily. The study confirms neither the trap hypothesis nor the concept of compensating differentials. However, it reveals that structural factors are the main drivers of voluntary turnover (with a different impact depending on the labour segment). Additionally, the number of labour segments in the enterprise determines the frequency of voluntary resignations only for employees attached to the primary segment. Since the main drivers of voluntary turnover are related to a person’s job satisfaction, this points to the role of HR and managerial practices in reducing the scale of voluntary resignations in companies.

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Jevtović, Mina, Jon Andoni Duñabeitia, and Angela de Bruin. "How do bilinguals switch between languages in different interactional contexts? A comparison between voluntary and mandatory language switching." Bilingualism: Language and Cognition 23, no. 2 (April 26, 2019): 401–13. http://dx.doi.org/10.1017/s1366728919000191.

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AbstractHow bilinguals switch between languages depends on the context. In a voluntary context, bilinguals are free to decide when to switch, whereas in a cued context they are instructed when to switch. While using two languages may be more costly than using one in cued switching ('mixing cost'), recent evidence suggests that voluntarily using two languages may be less effortful than using one ('mixing benefit'). Direct comparisons between mandatory and voluntary switching, however, are needed to better understand the effects of the interactional context on bilingual language control. The current study compared mandatory and voluntary switching within the same task, thus keeping the overall task characteristics the same. We observed overall slower mandatory responses and larger mandatory than voluntary mixing and switching effects. Thus, using two languages is more costly in a mandatory than voluntary context, showing that the interactional context can affect the effort needed to control two languages.

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Thu Thuy, Hoang, and Bui Hoang Minh Thu. "Factors influencing the intention to subscribe to voluntary social insurance of farmers: A case study in Phu Yen Province." Science & Technology Development Journal - Economics - Law and Management 2, no. 4 (March 29, 2019): 54–62. http://dx.doi.org/10.32508/stdjelm.v2i4.530.

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To verify the factors affecting the intention to subscribe to voluntary social insurance of farmers in Phu Yen Province, the study made use of primary data collected from the survey on 325 farmer households in 4 localities in Phu Yen. Employing a model with 7 independent variables, we found that the intention to voluntary subscription to social insurance of Phu Yen farmers is determined by 5 factors, including “Awareness of voluntary social insurance policy”, “Attitude towards subscription”, “Risk awareness”, “Subscription procedures”, and “Moral responsibility”. Based on this result, we propose some policies to encourage farmers in Phu Yen to voluntarily participate in social insurance, in particular renewing organizing quality, raising farmers’ awareness of the necessity for voluntary social insurance, improving policy mechanisms and strengthening the State’s management.

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SUNG, HAO-CHANG, and CHUNSHENG YUAN. "BIASED VOLUNTARY DISCLOSURE, EARNINGS TARGET, AND PRODUCT MARKET COMPETITION." Annals of Financial Economics 12, no. 03 (September 2017): 1750014. http://dx.doi.org/10.1142/s2010495217500142.

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Accounting survey and anecdotal evidence suggest that firms could voluntarily disclose their private information to improve the credibility of earnings targets and to signal meeting /beating of earnings targets. In addition, voluntarily issuing private information can be characterized as a way to influence product market competition. The motivation of this study is to investigate the effect of earnings target on a firm’s voluntary disclosure decision and its impact on oligopoly competition. We consider a two-stage oligopoly model with one-sided incomplete information in which a firm has private information on its type and its marginal cost. We show that a firm can choose a downward biased report about its cost information in Cournot competition. This could increase this firm’s outputs and profits and meet its earnings target as well. In this sense, the effect of earnings target on voluntary disclosure can improve the firm’s competitiveness. In Bertrand competition, a firm can choose an upward biased report about its cost information, and this allows both firms to boost their price level in oligopoly competition and thus both firms can obtain higher profits. In this case, the effect of earnings target on voluntary disclosure could facilitate implicit collusion in price-setting under Bertrand competition. This paper contributes to the research on voluntary disclosure theory in terms of how earnings targets affect product market competition through distorting a firm’s voluntary disclosure decision.

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Friedman, D. B., C. Peel, and J. H. Mitchell. "Cardiovascular responses to voluntary and nonvoluntary static exercise in humans." Journal of Applied Physiology 73, no. 5 (November 1, 1992): 1982–85. http://dx.doi.org/10.1152/jappl.1992.73.5.1982.

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We have measured the cardiovascular responses during voluntary and nonvoluntary (electrically induced) one-leg static exercise in humans. Eight normal subjects were studied at rest and during 5 min of static leg extension at 20% of maximal voluntary contraction performed voluntarily and nonvoluntarily in random order. Heart rate (HR), mean arterial pressure (MAP), and cardiac output (CO) were determined, and peripheral vascular resistance (PVR) and stroke volume (SV) were calculated. HR increased from approximately 65 +/- 3 beats/min at rest to 80 +/- 4 and 78 +/- 6 beats/min (P < 0.05), and MAP increased from 83 +/- 6 to 103 +/- 6 and 105 +/- 6 mmHg (P < 0.05) during voluntary and nonvoluntary contractions, respectively. CO increased from 5.1 +/- 0.7 to 6.0 +/- 0.8 and 6.2 +/- 0.8 l/min (P < 0.05) during voluntary and nonvoluntary contractions, respectively. PVR and SV did not change significantly during voluntary or nonvoluntary contractions. Thus the cardiovascular responses were not different between voluntary and electrically induced contractions. These results suggest that the increases in CO, HR, SV, MAP, and PVR during 5 min of static contractions can be elicited without any contribution from a central neural mechanism (central command). However, central command could still have an important role during voluntary static exercise.

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Karikari, John A. "On Why Voluntary Export Restraints Are Voluntary." Canadian Journal of Economics 24, no. 1 (February 1991): 228. http://dx.doi.org/10.2307/135489.

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Decaix, Caroline, Eric Siéroff, and Paolo Bartolomeo. "How Voluntary is ‘Voluntary’ Orienting of Attention?" Cortex 38, no. 5 (January 2002): 841–45. http://dx.doi.org/10.1016/s0010-9452(08)70053-4.

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Fong, Wong Yee, Wong Chee Hoo, and Sudhakar Madhavedi. "Relationship between job satisfaction and voluntary turnover intention in the manufacturing industry for sustainable growth: A systematic review." International Journal of ADVANCED AND APPLIED SCIENCES 11, no. 7 (July 2024): 192–98. http://dx.doi.org/10.21833/ijaas.2024.07.021.

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In today's workplaces, employee turnover rates are increasing. Modern organizations face many challenges because of the rising rates of voluntary turnover. In Malaysia, a developing nation, the manufacturing industry needs efficient growth, making a strong workforce essential. Recently, the manufacturing sector in Malaysia has seen the highest voluntary turnover rates among all industries in the country. This study aims to explore the link between job satisfaction and voluntary turnover intentions and to analyze the factors that affect this relationship. A unique aspect of this study is the use of the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA) methodology to collect and evaluate research on voluntary turnover intention and job satisfaction. The study finds that job satisfaction significantly influences the likelihood of voluntarily leaving a current job.

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Russell, Craig J. "Is it Time to Voluntarily Turn Over Theories of Voluntary Turnover?" Industrial and Organizational Psychology 6, no. 2 (June 2013): 156–73. http://dx.doi.org/10.1111/iops.12028.

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The current research literature on voluntary employee turnover exhibits at least four shortcomings: low predictive validity, excessive exuberance with predictors, low rigor, and little relevance. Existing theories of voluntary employee turnover research are under specified, as none contains the full range of variables originally hypothesized by March and Simon as contributing to individual employees' decisions to quit their jobs. March and Simon (1958) contributed to the current state of affairs by making at least one assumption that subsequent results do not support. Subsequent efforts to expand theory and to detect and integrate new explanatory constructs have led to a much deeper understanding of the same small portion of turnover variance explained in employee decisions to quit. Deficiencies in current approaches and what a nondeficient model of voluntary employee turnover might look like are described. Directions for future voluntary turnover research are identified, as are past trends that need to be discontinued.

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Green, Gizell. "Examining the religiosity of nursing caregivers and their attitudes toward voluntary and involuntary euthanasia." International Journal of Palliative Nursing 27, no. 6 (August 2, 2021): 317–25. http://dx.doi.org/10.12968/ijpn.2021.27.6.317.

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Background: Nurses play an important role in taking care of people who have a terminal illness. Aims: To examine nursing caregivers' religiosity as the mediator between voluntary and involuntary euthanasia, and to compare nursing caregiver religiosity groups and the voluntary and involuntary euthanasia attitudes of nurses and nursing students. Methods: A cross sectional design was applied and 298 nursing caregivers voluntarily participated and completed the questionnaire. Findings: Religiosity partially contributes as mediator between voluntary and involuntary euthanasia. All nursing caregiver religiosity groups show more support for voluntary euthanasia. Moreover, nursing students and nurses differ with respect to support for euthanasia in extreme situations, such as patients that are clinically brain-dead. Conclusion: Findings may be attributed to the clash of religious values, due to the common injunction against taking a life especially as regards involuntary euthanasia.

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Albassam, Waleed M., and Collins G. Ntim. "The effect of Islamic values on voluntary corporate governance disclosure." Journal of Islamic Accounting and Business Research 8, no. 2 (April 10, 2017): 182–202. http://dx.doi.org/10.1108/jiabr-09-2015-0046.

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Purpose The study aims to examine the effect of Islamic values on the extent of voluntary corporate governance (CG) disclosure. In addition, the authors investigate the effect of traditional ownership structure and CG mechanisms on the extent of voluntary CG disclosure. Design/methodology/approach The authors distinctively construct Islamic values and voluntary CG disclosure indices using a sample of 75 Saudi-listed firms over a seven-year period in conducting multivariate regressions of the effect of Islamic values on the extent of voluntary CG disclosure. The analyses are robust to controlling for firm-level characteristics, fixed-effects, endogeneities and alternative measures. Findings The authors find that corporations that depict greater commitment towards incorporating Islamic values into their operations through high Islamic values disclosure index score engage in higher voluntary CG disclosures than those that are not. Additionally, the authors find that audit firm size, board size, government ownership, institutional ownership and the presence of a CG committee are positively associated with the level of voluntary CG disclosure, whereas block ownership is negatively associated with the extent of voluntary CG disclosure. Practical implications The study has clear practical implications for future research, practice and broader society by demonstrating empirically that corporations that voluntarily incorporate Islamic values into their operations are more likely to be transparent about their CG practices and thereby providing new crucial insights on the effect of Islamic values on voluntary CG compliance and disclosure. Originality/value This is the first empirical attempt at explicitly examining the effect of Islamic values on the extent of voluntary CG disclosure. The authors also offer evidence on the effect of traditional CG and ownership structures on the extent of voluntary CG disclosure.

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Ellis, Henry, and Dyna Seng. "The value relevance of voluntary intellectual capital disclosure: New Zealand evidence." Corporate Ownership and Control 13, no. 1 (2015): 1071–87. http://dx.doi.org/10.22495/cocv13i1c9p9.

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The purpose of this study is to investigate the value relevance of voluntary intellectual capital disclosure (ICD) in New Zealand by examining the relationship between voluntary ICD and market value. The results suggest that the relationship between voluntary ICD and market value is not a simple, positive relationship across the board. That is, the benefits of different types of intellectual capital (IC) - namely human, relational and structural capital - may vary significantly, and there may even be some costs to disclosure. Positive relationships were found between human and relational capital as well as ICD overall. The results for structural capital disclosure, however, showed a significant and negative relationship. These results suggest that there may be a trade-off between the costs and benefits of disclosure. We also found that the relationship between voluntary ICD and market value is moderated by technologically intensive industries. This relationship is stronger for low-tech industries. This may be due to the fact that low-tech industries disclosed more IC information voluntarily, indicating that more disclosure strengthens the relationship between voluntary IC and market value.

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Angeli, R. D., M. Lise, C. C. Tabajara, and T. B. Maffacioli. "Voluntary contraction of the tensor tympani muscle and its audiometric effects." Journal of Laryngology & Otology 127, no. 12 (December 2013): 1235–37. http://dx.doi.org/10.1017/s0022215113003149.

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AbstractBackground:The tensor tympani muscle is the largest muscle within the middle ear. Its voluntary contraction is a very unusual event. Only a few papers have documented its audiometric effects.Objective:To report an unusual case of voluntary tensor tympani muscle contraction and describe its audiometric effects.Case report:A 27-year-old man, who presented complaining of voluntarily evoked bilateral tinnitus, was found to be able to voluntarily contract the tensor tympani muscle in both ears simultaneously. Audiograms were performed under conditions of rest and maximal contraction of the tensor tympani muscle. The most remarkable effects were conductive hearing loss at lower frequencies and an increase in middle-ear impedance.Conclusion:The importance of the tensor tympani muscle in middle-ear physiology remains unclear. It has been related to the attenuation of sounds produced during the mastication process. Voluntary control over the tensor tympani muscle is an extremely rare event. However, an understanding of the potential audiometric effects of its contraction could aid the diagnosis of hearing disorders.

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de Aragao Vale Caste, Debora Ximenes, Valcemiro Nossa, Fábio Moraes da Costa, and Danilo Soares Monte-Mor. "Voluntary Disclosure of Integrated Reporting and cost of Capital in Brazil: an Alternative Explanation." New Challenges in Accounting and Finance 6 (March 2021): 1–15. http://dx.doi.org/10.32038/ncaf.2021.06.01.

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There is an ongoing debate about whether integrated reporting should be mandatory or voluntary. Empirical evidence mostly focused on South African mandatory disclosures, indicate that the firm’s information environment is relevant to explain the effects on the cost of capital. However, results based on voluntary disclosures indicate that the country’s level of enforcement explains the effects. This paper analyses the effects of voluntary disclosures of integrated reports on the cost of capital for Brazilian listed companies. Our design is developed to control the level of enforcement and evaluate if firm-specific characteristics may explain the effects on information asymmetry related to the disclosure of integrated financial and non-financial information. We collect data from 2014 to 2017 and compare the effects on capital cost for a group of firms that voluntarily disclose integrated reports with a control group identified via Propensity Score Matching. We can identify that larger firms, with stronger corporate governance and lower risk, are more likely to voluntarily disclose integrated reports. In our second stage, we find no effect on the cost of capital after the voluntary disclosure. Taken together, our results are aligned with prior studies focused on mandatory disclosures: the firm’s information environment is relevant to explain the potential capital market benefits of Integrated Reporting.

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Akutaev, R. M., and S. A. Mardanova. "On the issue of voluntary refusal to commit a crime." Law Нerald of Dagestan State University 41, no. 1 (2022): 121–25. http://dx.doi.org/10.21779/2224-0241-2022-41-1-121-125.

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Based on the analysis of the current criminal legislation, the article discusses a number of issues related to the institution of voluntary refusal to commit a crime. There are two main characteristics that define voluntary renunciation of a crime – voluntariness and finality. In order to pose the problem, the authors draw attention to the fact that the provisions of certain norms of the Special Part of the Criminal Code of the Russian Federation, providing for the exemption from criminal liability of a person if he voluntarily released a kidnapped or hostage and if his actions do not contain any other corpus delicti, with a certain degree of conditionality can be considered as special norms in relation to voluntary refusal to commit a crime (general norm). If there is a fundamental difference between them related to the commission or absence of a crime as such, they are related by the fact that in both cases persons do not allow the onset of socially dangerous consequences of their actions. Moreover, they act voluntarily. The article also contains the author's position on the debatable issue of the possibility of voluntary refusal to commit a crime when an attempt on a crime is completed.

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Hai, Yan. "On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance." Journal of Legal Studies 31, no. 45 (May 18, 2023): 38–50. http://dx.doi.org/10.2478/jles-2023-0003.

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Abstract To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases fiscal revenue, improves the information management ability of tax authorities, but also improves the tax compliance of taxpayers. The United States, Germany, and Australia have all established tax voluntary disclosure systems, and have gained some experience. The Tax Collection and Management Law is being revised, and it is also intended to establish the rule of law for tax voluntary disclosure. Based on China’s tax practice and drawing on the advanced experience of other countries’ tax voluntary disclosure laws, this article attempts to provide suggestions for improving China’s relevant legal systems: (ⅰ) clarify the applicable situations of permanent and temporary tax voluntary disclosure; (ⅱ) Provisions on strengthening early communication between tax authorities and taxpayers; (ⅲ) Standardize the content of voluntary disclosure by taxpayers, including supplementing and correcting information that was not reported or not truthfully reported in previous years, and disclosing tax related information such as overseas financial accounts, assets, offshore structures, etc. as required; (ⅳ) Provide for voluntary disclosure of the legal consequences of tax violations, namely, making up the tax owed and paying the tax interest incurred due to delayed tax payment, but with administrative and criminal liability concessions; (ⅴ) Strengthen the construction of supporting systems, mainly including the protection of taxpayers’ tax related information and the strengthening of tax law enforcement.

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Newlon, Cara, Ian Ayres, and Brian Barnett. "Your Liberty or Your Gun? A Survey of Psychiatrist Understanding of Mental Health Prohibitors." Journal of Law, Medicine & Ethics 48, S4 (2020): 155–63. http://dx.doi.org/10.1177/1073110520979417.

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This first-of-its-kind national survey of 485 psychiatrists in nine states and the District of Columbia (DC) finds substantial evidence of clinicians being uninformed, misinformed, and misinforming patients of their gun rights regarding involuntary commitments and voluntary inpatient admissions. A significant percentage of psychiatrists (36.9%) did not understand that an involuntary civil commitment triggered the loss of gun rights, and the majority of psychiatrists in states with prohibitors on voluntary admissions (57%) and emergency holds (56%) were unaware that patients would lose gun rights upon voluntary admission or temporary commitment. Moreover, the survey found evidence that psychiatrists may use gun rights to negotiate “voluntary” commitments with patients: 15.9% of respondents reported telling patients they could preserve their gun rights by permitting themselves to be voluntarily admitted for treatment, in lieu of being involuntarily committed. The results raise questions of whether psychiatrists obtained full informed consent for voluntary patient admissions, and suggest that some medical providers in states with voluntary admission prohibitor laws may unwittingly deprive their patients of a constitutional right. The study calls into question the fairness of state prohibitor laws as policy, and — at minimum — indicates an urgent need for psychiatrist training on their state gun laws.

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Yong, Veasna. "‘Nudging’ Voluntary Compliance in Border Customs." Borders in Globalization Review 4, no. 2 (August 17, 2023): 127–31. http://dx.doi.org/10.18357/bigr42202321446.

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Legal and regulatory compliance can be voluntarily motivated or enforced by authorities. The World Customs Organization Voluntary Compliance Frameworks (WCO VCF) is adopting a reward and punishment system, responsive to economic constraints of compliance. However, psychological elements do not appear to be incorporated. The WCO VCF could employ ‘norm nudge’ and ‘deterrence nudge’ as supplementary tools in responding to different client risk types, analogous to the effective application of nudge incentivization in taxation compliance. Similarly, it could help improve voluntary self-declaration of goods at the border crossing.

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Setyabudi, Teguh Gunawan. "PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT." Jurnal Reviu Akuntansi dan Keuangan 8, no. 1 (May 30, 2018): 69. http://dx.doi.org/10.22219/jrak.v8i1.27.

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This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient.

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Apostolou, Menelaos, and Ellie Michaelidou. "Why people prefer to be single: Voluntary singlehood and experiences with relationships." Studia Psychologica: Theoria et praxis 22, no. 2 (December 31, 2022): 27–35. http://dx.doi.org/10.21697/sp.2022.22.2.03.

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Not having an intimate partner is a common state in contemporary post-industrial societies. A substantial proportion of singles are voluntarily so that is, they prefer not to be in an intimate relationship. The current study aimed to examine whether past relationship experiences predicted voluntary singlehood. More specifically, using a sample of 629 Greek-speaking participants, we found that most voluntarily singles were had other priorities, followed by those who had been disappointed by intimate relationships. We also found that more negative past experiences with relationships were associated with an increased probability to fall in the latter group than in other groups of voluntary singlehood or being mated.

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Shearer, Robert A. "Quit Or Be Fired: When Is Resignation Involuntary?" Journal of Applied Business Research (JABR) 6, no. 1 (October 25, 2011): 87. http://dx.doi.org/10.19030/jabr.v6i1.6323.

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Whether an employee has voluntarily resigned or been involuntarily dismissed substantially affects the legal and economic interests of both the employee and employer. Courts considering wrongful discharge claims often must decide whether a resignation was truly voluntary, or rather, coerced through duress, undue influence, or some other wrongful conduct. This article examines several cases and the analytical framework applied by courts to determine whether resignation is voluntary or involuntary and the significance of the distinction.

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Kryukova, I. V., and N. I. Sokolova. "VOLUNTARY HEALTH INSURANCE: CORPORATE FOCUS." European Journal of Natural History, no. 5 2021 (2021): 6–14. http://dx.doi.org/10.17513/ejnh.34199.

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Bajpai, Atal Behari. "Best Practices” in Voluntary Organisations." Paripex - Indian Journal Of Research 3, no. 6 (January 15, 2012): 125–28. http://dx.doi.org/10.15373/22501991/june2014/40.

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Cottier, F. M. "Voluntary support." Nursing Standard 3, no. 38 (June 17, 1989): 53. http://dx.doi.org/10.7748/ns.3.38.53.s72.

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Susman, M. P. "Voluntary euthanasia." Medical Journal of Australia 142, no. 13 (June 1985): 708. http://dx.doi.org/10.5694/j.1326-5377.1985.tb113615.x.

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Young, Robert. "Voluntary euthanasia." Medical Journal of Australia 142, no. 2 (January 1985): 166. http://dx.doi.org/10.5694/j.1326-5377.1985.tb133079.x.

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Buchanan, John D. "Voluntary euthanasia." Medical Journal of Australia 142, no. 7 (April 1985): 423. http://dx.doi.org/10.5694/j.1326-5377.1985.tb133165.x.

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Journal articles on the topic 'Voluntary'

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