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京都大学 / 新制・課程博士 / 博士(経済学) / 甲第23666号 / 経博第649号 / 新制||経||300(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 柴田 章久, 准教授 遊喜 一洋, 教授 佐々木 啓明 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

I examine the spillover effects of the 2013 revision to the U.K. audit report standard, the International Standard on Auditing (ISA) 700 (UK and Ireland), from firms subject to the regulation (i.e., Premium companies listed on the London Stock Exchange (LSE)), to firms not subject to it (i.e., those listed on the Alternative Investment Market (AIM) of the LSE). The new regulation requires increased disclosures in three areas: audit risks, materiality and the scope of the audit. I hypothesize that application of the new rules to regulated clients will result in changes in audit styles and auditor mindsets that would be transferred to other (non-regulated) clients. If so, such effect of the new regulation on audit outcomes – specifically improvement in audit quality - for regulated clients will spill over to non-regulated clients. Because I expect the auditor to be the conduit for the spillover, I examine the difference in changes in audit quality for two groups: (1) AIM clients in audit offices that audit both Premium and AIM clients and (2) AIM clients in audit offices that audit only AIM clients. The results show that AIM firms in the first group (i.e., AIM clients of audit offices that also have Premium clients) experience lower absolute discretionary accruals, reduced propensity to have small positive earnings, and are more likely to receive a modified opinion under the new regulation. However, there is no change in audit quality for the AIM client firms of audit offices with only non-regulated (AIM) clients. These results are consistent with audit quality benefits spilling over from regulated clients to AIM clients, brought about by auditor-level changes. Further analyses indicate that the audit quality spillovers are more prominent for AIM clients with greater audit complexity, AIM clients of large audit offices, and London audit offices. / Business Administration/Accounting

Yes / In this paper, we focus on the financial and fiscal stress transmission for the G5 economies. Using financial and fiscal stress indexes, we assess the spillovers within each economy, as well as the cross-sectional effects. Two supplementary methodologies, measuring the degree of interconnectedness, are employed. Our findings indicate that the interactions between these two kinds of distress are intensive, especially during and after the Global Financial Crisis outbreak. The above reiterates the necessity for coordinated macroprudential policies, as a means to confine the adverse effects of excessive financial and fiscal stress.

Spillover research has shown that workday stress hampers commuting safety, while ego depletion research has demonstrated that prior self-regulation leads to performance decrements in subsequent tasks. This study sought to unite these two lines of research by proposing that ego depletion-induced alterations in attention and motivation are the mechanisms by which workday experiences spill over to the commute and impair driving safety. To examine the daily influences of these within-person processes on driving behavior in the post-work commute, this study adopted a daily survey design, wherein participants took an online survey immediately before and after each post-work commute across one work week. In these daily surveys, fifty-six participants (N = 56; n = 250 day-level observations) reported their workday self-regulatory demands; pre-commute levels of attention, motivation, and affective states; and driving behavior during the commute home. Using multilevel path analysis to isolate within-person effects, the current study found no evidence to suggest that workday self-regulatory demands lowered pre-commute attention and motivation, nor did it detect associations of attention and motivation with post-work aberrant driving. Results indicated that an ego depleted state might impair attention and motivation but not driving safety in the commute. Instead, the results pointed to the person-level factor of trait self-control as potentially having a greater impact on post-work aberrant driving than daily experiences. / M.S. / Research has shown that employees tend to drive more unsafely when commuting home after a stressful workday. However, most of this research has examined what about the person makes them drive more unsafely than someone else, but it is also important to understand what about the workday makes someone drive more unsafely one day than another day. I predicted that a workday containing more self-control demands would make an employee drive more unsafely when commuting home from work because facing more self-control demands would lower the employee’s attention and motivation for driving safely. To test this idea, I gave participants two online surveys per day for five consecutive days, Monday through Friday – one at the end of their workday (asking about their workday demands and current levels of attention and motivation), and one at the end of their commute home (asking about their driving behavior during that post-work commute). The data from my final sample of 56 participants (N = 56; n = 250 study days) showed no evidence to support my hypotheses: the amount of workday self-control demands was not found to associate with attention and motivation before driving home, and attention and motivation before driving home were not found to relate to driving safety during that commute home. On the other hand, I did find that a person’s general ability to maintain self-control was associated with their driving safety during the commute home (regardless of workday self-control demands). These results suggest that a person’s character might be more important in determining their day-to-day driving safety during the commute home than the self-control demands they face during the workday.

Prediabetes is associated with an elevated risk for developing type 2 diabetes (T2DM) and associated cardiovascular complications. Lifestyle factors such as physical activity (PA) and dietary intake are strongly implicated in the development of metabolic disease, yet few Americans meet PA and dietary recommendations. Middle-aged and older adults are at increased risk for developing prediabetes and T2DM due to age-related muscle loss, increased fat mass, and alterations in glucose handling. In addition, this segment of the population is least likely to meet PA guidelines, particularly the resistance training (RT) recommendation of completing a whole body routine 2x/week. Ideally, individuals would alter their lifestyle in order to meet PA guidelines and habitually consume a healthy diet, to decrease disease risk. However, behavior change is difficult and optimal strategies to promote and maintain changes have yet to be determined. Furthermore, behavior change interventions tend to be time-, cost-, and resource-intensive, limiting the ability for efficacious programs to be translated into community settings and broadly disseminated. Evidence suggests that health-related behaviors, particularly diet and exercise habits, tend to cluster together. Thus, intervening on one behavior (e.g. PA) may elicit a spillover effect, promoting alterations in other behaviors (e.g. diet), though findings to date are conflicting. The purpose of this dissertation was to determine if participation in a social cognitive theory-based RT program targeting the initiation and maintenance of RT exerts a spillover effect and is associated with alterations in dietary intake and/or non-RT PA in a population at risk for T2DM. Data from the 15-month Resist Diabetes study was analyzed to evaluate this possibility. Sedentary, overweight/obese (BMI 25-39.9 kg/m2 ), middle-aged and older (50 -69 years) adults with prediabetes (impaired fasting glucose and/or impaired glucose tolerance) completed a 3 month initiation phase where they RT 2x/week in a lab-gym with an ACSM-certified personal trainer. Participants then completed a 6-month faded contact maintenance phase, and a 6-month no-contact phase during which they were to continue RT on their own in a public facility. No advice or encouragement was given to participants to alter dietary intake or non-RT PA habits. At baseline, and months 3, 9, and 15, three non-consecutive 24-hour diet recalls were collected to evaluate dietary intake and quality, the Aerobics Institute Longitudinal Study Questionnaire was completed to evaluate non-RT PA, and body mass, body composition, and strength (3 repetition maximum on leg and chest press) were measured. At months 3, 9, and 15 social cognitive theory (SCT) constructs were assessed with a RT Health Beliefs Questionnaire. In the first study, dietary intake was assessed at baseline and after 3 months of RT. Using paired sample t-tests, reductions in intake of energy (1914 ± 40 kcal vs. 1834 ± 427 kcal, p = 0.010), carbohydrate (211.6 ± 4.9 g vs. 201.7 ± 5.2 g, p = 0.015), total sugar (87.4 ± 2.7 g vs. 81.5 ± 3.1 g, p = 0.030), glycemic load (113.4 ± 3.0 vs. 108.1 ±3.2, p= 0.031), fruits and vegetables (4.6±0.2 servings vs. 4.1±0.2 servings, p= 0.018), and sweets and desserts (1.1 ± 0.07 servings vs. 0.89 ± 0.07 servings, p = 0.023) were detected from baseline to month 3. No changes in other dietary intake variables were observed. These findings supported additional investigation in this area. The second study assessed changes in overall diet quality (Healthy Eating Index [HEI]-2010 scores) and non-RT PA over the initiation, maintenance, and no-contact phases using mixed effects models. Demographic, physiological, and psychosocial factors that may predict alterations to diet quality and non-RT PA were also explored. Energy and carbohydrate intake decreased with RT (β= -87.9, p=.015 and β= -16.3, p<.001, respectively). No change in overall dietary quality (HEI-2010 score: β= -0.13, p=.722) occurred, but alterations in HEI-2010 sub-scores were detected. Maintenance of RT was accompanied by an increase in MET-min/week of total non-RT PA (β=153.5, p=0.01), which was predicted by increased self-regulation for RT (β=78.1, p=0.03). RT may be a gateway behavior leading to improvements in other health-related behaviors among adults with prediabetes. These results support the use of singlecomponent vs. multi-component interventions. This may have broad translational potential for the development of time-, resource-, and cost-efficient lifestyle interventions which can improve multiple health-related behaviors and decrease disease risk. / Ph. D.

Ao longo das últimas décadas, um número cada vez maior de pesquisadores tem argumentado que simples índices como crescimento do PIB ou exportações são insuficientes para descrever o bem estar da população de um país. Contudo, apesar de estudos recentes adicionarem variáveis como desigualdade de renda, infraestrutura e inovação tecnológica às análises, a maioria dos autores falham na consideração de aspectos espaciais, tais quais os efeitos de vizinhança para estratégias governamentais de infraestrutura e desenvolvimento sócio-econômico. Nesse sentido, o presente trabalho tem como principal objetivo analisar a relação entre crescimento econômico, infraestrutura de transportes, gastos em inovação tecnológica e desenvolvimento sócio-econômico nos estados federativos brasileiros e seus efeitos de spillover (difusão), por meio de técnicas de econometria espacial. Os principais resultados demonstram a infraestrutura rodoviária como maior promotor de spillovers positivos para crescimento e desenvolvimento. Quanto à inovação, os resultados indicaram spillovers negativos, tanto para crescimento como para desenvolvimento, sendo significante somente para desenvolvimento. / Over the past decades, an increasing number of researchers have argued that simple indices such as GDP growth and exports are insufficient to describe the welfare of a country. However, in spite of recent studies add variables such as income inequality, infrastructure and technological innovation to the analysis, most authors fail to consider spatial aspects, as is the neighborhood effects for government strategies on infrastructure and socio-economic development. Accordingly, the present work aims to examine the relationship between economic growth, capital investment in public transport infrastructure, spending on technological innovation, and socio-economic development in the Brazilian federal states and their spillover effects, using spatial econometrics techniques. The main results show the road infrastructure as the biggest promoter of positive spillovers for growth and development. As for innovation, results indicated negative spillovers, both for growth and for development, being significant only for development.

Ao longo das últimas décadas, um número cada vez maior de pesquisadores tem argumentado que simples índices como crescimento do PIB ou exportações são insuficientes para descrever o bem estar da população de um país. Contudo, apesar de estudos recentes adicionarem variáveis como desigualdade de renda, infraestrutura e inovação tecnológica às análises, a maioria dos autores falham na consideração de aspectos espaciais, tais quais os efeitos de vizinhança para estratégias governamentais de infraestrutura e desenvolvimento sócio-econômico. Nesse sentido, o presente trabalho tem como principal objetivo analisar a relação entre crescimento econômico, infraestrutura de transportes, gastos em inovação tecnológica e desenvolvimento sócio-econômico nos estados federativos brasileiros e seus efeitos de spillover (difusão), por meio de técnicas de econometria espacial. Os principais resultados demonstram a infraestrutura rodoviária como maior promotor de spillovers positivos para crescimento e desenvolvimento. Quanto à inovação, os resultados indicaram spillovers negativos, tanto para crescimento como para desenvolvimento, sendo significante somente para desenvolvimento. / Over the past decades, an increasing number of researchers have argued that simple indices such as GDP growth and exports are insufficient to describe the welfare of a country. However, in spite of recent studies add variables such as income inequality, infrastructure and technological innovation to the analysis, most authors fail to consider spatial aspects, as is the neighborhood effects for government strategies on infrastructure and socio-economic development. Accordingly, the present work aims to examine the relationship between economic growth, capital investment in public transport infrastructure, spending on technological innovation, and socio-economic development in the Brazilian federal states and their spillover effects, using spatial econometrics techniques. The main results show the road infrastructure as the biggest promoter of positive spillovers for growth and development. As for innovation, results indicated negative spillovers, both for growth and for development, being significant only for development.

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Det inträffar omkring 17 000 självmordsförsök i Sverige per år och hälften av dessa leder till psykiatrisk vård. Suicidriskbedömningar görs i psykiatrisk öppenvård av bland annat psykologer. Genom fem intervjuer undersökte vi ett i stort sett outforskat område: hur psykologer inom psykiatrisk öppenvård upplevde sitt arbete med suicidnära patienter. Vi använde tematisk analys för att analysera materialet vilket resulterade i två huvudteman: Att jobba på gränsen – med undertemana Mellan liv och död, Mellan arbete och fritid och Mellan att vara psykolog och människa – respektive Att balansera mellan acceptans och intervention – med undertemana Förr eller senare så händer det samt Resurser och coping. En återkommande dimension i temana var Emotionella reaktioner. Resultatet ger en bild av att psykologerna känner oro för patienterna och att denna oro kan användas som en del i suicidriskbedömningen. Vår tolkning är att psykologernas arbete kan spilla över på deras fritid och att detta i förlängningen kan tänkas ge konsekvenser så som medkänsleutmattning. Vi har tolkat psykologernas berättelser som att de använder copingstrategier för att återhämta sig från sin arbetsbelastning. I vårt resultat framträder en bild av att arbetet med suicidnära patienter kan vara vardag för psykologer inom psykiatrin. Vidare kan arbetet utgöra en känslomässig belastning för psykologer som är annorlunda jämfört med den belastning som uppstår i arbetet med icke-suicidnära patienter. / About 17,000 suicide attempts occur in Sweden each year, half of which lead to psychiatric care. Psychologists are one of the professional groups that conduct suicide risk assessments in psychiatric outpatient care. In this study we examine an relatively unexplored area: how psychologists in outpatient psychiatric care experience their work with suicidal patients. A thematic analysis of five interviews was conducted. The analysis resulted in two main themes: Working at the boundary – with sub themes Between life and death, Between work and leisure time and Between being a psychologist and a human – and Balancing between acceptance and intervention – with sub themes Sooner or later it will happen and Resources and coping. A recurring dimension in all themes was Emotional reactions. The findings provide a picture that the psychologists worry about the patients and that this worry can be used as a part of the suicide risk assessment. Our analysis shows that the psychologists’ work can spill over into their leisure time. This may eventually have effects, such as compassion fatigue. Our interpretation of the narratives suggests that the psychologists use coping-strategies to recover from their workload. The results also show that working with suicidal patients can be part of the daily work of psychologists in psychiatric care. Further more, our analysis shows that working with suicidal patients can include an emotional exhaustion on psychologists that is different from the exhaustion that might arise in the work with non-suicidal patients.