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Effective cognitive functioning elucidates the orchestrated interplay of diverse mental faculties in addressing daily tasks, potentially indicative of an improved state of an individual’s health. Linked to this is the potential role of life satisfaction, which may aid individuals in better managing their health-related challenges. The purpose this study is to examine whether the cognitive functioning and life satisfaction levels of elderly individuals serve as predictors of their subjective health complaints.

The research involved a cohort of 126 elderly community residents. The assessment tools used encompassed a socio-demographic questionnaire, the mini-mental state examination (MMSE), the scale of subjective health complaints and a life satisfaction scale.

The findings reveal that both cognitive functioning and life satisfaction are predictive variables for subjective health complaints, validated in both the original sample and simulated samples.

This study’s innovation lies in highlighting the importance of cognitive functioning and life satisfaction among the elderly population as explanatory factors for subjective health complaints. Consequently, these dimensions warrant consideration in specialized intervention programs aimed at promoting the health and quality of life among the elderly.

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.