The dignity of human nature : or, a brief account of the certain and established means for attaining the true end of our existence. In four books.

1. Of prudence.--2. Of knowledge.--3. Of virtue.--4. Of revealed religion.

What are the policy implications of the evidence on cannabis and psychosis?

Objective: To explore the implications for mental health services, for health education about the risks of cannabis use, and for public policy toward cannabis use of observational evidence that cannabis use is a contributory cause of psychosis. Method: Using comparative analyses of similar evidence for the harmful effects of alcohol, tobacco, and amphetamine use, we considered the relation between observational evidence and action on cannabis. We examined arguments on the grounds of public health prudence for discouraging cannabis use by young individuals. With the assumption that the relation may be causal, we considered recommendations for policy in mental health services, health education, and public policy toward cannabis. Results: The observational evidence and biological plausibility of the hypothesis that cannabis is a contributory cause of psychosis is at least as strong as evidence for causal relations between heavy alcohol and amphetamine use and psychosis. On public health grounds, there is a good case for discouraging cannabis use among adolescents and young adults. It remains uncertain how best to discourage use and at whom campaigns to reduce cannabis use should be targeted. Conclusions: We should discourage young adults seeking treatment in mental health services from using cannabis and inform them of the probable mental health risks of cannabis use, especially of early and frequent use. We must exercise caution in liberalizing cannabis laws in ways that may increase young individuals' access to cannabis, decrease their age of first use, or increase their frequency of cannabis use. We should consider the feasibility of reducing the availability of high-potency cannabis products.

An exploratory study of the utilisation of the UK's Prudential Borrowing Framework

This article considers the utilisation of the UK’s Prudential Borrowing Framework (PBF) and the associated Prudential Code for local government capital finance. It finds that the increased flexibility and local freedom are at the cost of less financial certainty in terms of the risks borne by local authorities and local tax payers. The PBF seems to encourage a less formal approach to risk, being considered inevitable and handled if and when adverse risk outcomes occur. Consequently capital projects may lack affordability, sustainability and prudence. The Prudential Indicators required by the Code are not easily understood by non-specialists and their calculation cannot be used to replace sound judgement or to identify the best financing option.

Esgotamento do padrão de acumulação de capital e política econômica brasileira: do II PND aos anos 2000

This work aim to show that the reach to the limits of capital accumulation, which is showing its first signs since the 60 s, has and still is exercising great importance in Brazilian economic policies. In the first chapter, we establish a reference to what is understood as the limit of capital accumulation after World War II and how the accumulation process drives itself to its own limits. In the following chapters, we detach the importance of the reached limit to the most relevant moments of Brazilian economic policy. Since the IIPND, when the first signs of influence raise in Brazilian economy, passing through the stabilizing attempts during the 80 s and 90 s and the emergence of the pro-market State in Brazil, until the 00 s, when macroeconomic prudence took shape and delimited the conduction of the country s economic policy, we will show how the limit of capital accumulation has played an important role.

The quality of financial information in the extractive industries: a value relevance analysis

The extractive industry is characterized by high levels of risk and uncertainty. These attributes create challenges when applying traditional accounting concepts (such as the revenue recognition and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial statements is to provide useful financial information to assist the capital allocation decisions of existing and potential providers of capital. The usefulness of information is defined as being relevant and faithfully represented so as to best aid in the investment decisions of capital providers. Value relevance research utilizes adaptations of the Ohlson (1995) to assess the attribute of value relevance which is one part of the attributes resulting in useful information. This study firstly examines the value relevance of the financial information disclosed in the financial reports of extractive firms. The findings reveal that the value relevance of information disclosed in the financial reports depends on the circumstances of the firm including sector, size and profitability. Traditional accounting concepts such as the matching concept can be ineffective when applied to small firms who are primarily engaged in nonproduction activities that involve significant levels of uncertainty such as exploration activities or the development of sites. Standard setting bodies such as the International Accounting Standards Board and the Financial Accounting Standards Board have addressed the financial reporting challenges in the extractive industry by allowing a significant amount of accounting flexibility in industryspecific accounting standards, particularly in relation to the accounting treatment of exploration and evaluation expenditure. Therefore, secondly this study examines whether the choice of exploration accounting policy has an effect on the value relevance of information disclosed in the financial reports. The findings show that, in general, the Successful Efforts method produces value relevant information in the financial reports of profitable extractive firms. However, specifically in the oil & gas sector, the Full Cost method produces value relevant asset disclosures if the firm is lossmaking. This indicates that investors in production and non-production orientated firms have different information needs and these needs cannot be simultaneously fulfilled by a single accounting policy. In the mining sector, a preference by large profitable mining companies towards a more conservative policy than either the Full Cost or Successful Efforts methods does not result in more value relevant information being disclosed in the financial reports. This finding supports the fact that the qualitative characteristic of prudence is a form of bias which has a downward effect on asset values. The third aspect of this study is an examination of the effect of corporate governance on the value relevance of disclosures made in the financial reports of extractive firms. The findings show that the key factor influencing the value relevance of financial information is the ability of the directors to select accounting policies which reflect the economic substance of the particular circumstances facing the firms in an effective way. Corporate governance is found to have an effect on value relevance, particularly in the oil & gas sector. However, there is no significant difference between the exploration accounting policy choices made by directors of firms with good systems of corporate governance and those with weak systems of corporate governance.

Prudent Budget Planning and Budgetary Process Effectiveness: The Canadian Federal Government’s Experience (Working Paper 47)

In 1994, the Liberal government introduced a structured approach to prudent budgeting to provide the fiscal discipline needed to meet its debt reduction targets in which explicit prudence factors were introduced into the fiscal framework to reduce the amount of fiscal flexibility available for allocation in each annual budget. Although that framework was successful in contributing to the elimination of persistent budgetary deficits, this paper advances three linked arguments: • that additional but undisclosed prudence factors were also introduced into the fiscal framework to attenuate the political risk of missing budget targets; • that these undisclosed prudence factors are one cause of a number of unintended budgetary outcomes that put the effectiveness of the budgetary process at risk; and • that there is nothing inherently politically partisan about the Liberal’s approach to prudent budget planning and, changes to terminology and display notwithstanding, the present Conservative government has continued to apply most elements of that framework in its budgets. Moving from a single-year budget target to one that is expressed as a cumulative total over the election cycle is discussed as one option that would help preserve the merits of prudent budgeting.

Pure higher-order effects in the portfolio choice model

This paper examines the effects of higher-order risk attitudes and statistical moments on the optimal allocation of risky assets within the standard portfolio choice model. We derive the expressions for the optimal proportion of wealth invested in the risky asset to show they are functions of portfolio returns third- and fourth-order moments as well as on the investor’s risk preferences of prudence and temperance. We illustrate the relative importance that the introduction of those higher-order effects have in the decision of expected utility maximizers using data for the US.

Standardization in the Pre-Columbian Pottery from El Caño, Panama: Specialization, Productivity and Consumption

The pottery found in the burials of El Cano is uniform in style to these made in the coclesanos valleys between 700 and 1000 AD. The coefficient of variability of the different pottery forms, evidence diverse standardizations values for polychrome and non-polychrome ceramics. Moreover, data of funerary contexts from the Cano recently excavated, suggest that elite has controlled ceramic production. This control over the production of certain goods reveals that these were important in the support or proper operational of the chiefdoms in Panama and mark the phase of splendour of this culture.

Maturação biológica: da sua relevância à aprendizagem do método TW3

Este estudo teve os seguintes objetivos: (1) apresentar procedimentos metodológicos utilizados na estimação da idade óssea; (2) descrever o método Tanner-Whitehouse (TW3), e (3) destacar os resultados da reprodutibilidade deste método em crianças e jovens. A metodologia adotada na preparação do processo de aprendizagem e reprodutibilidade do método TW3 foi estruturada em três fases, tendo sido realizadas em duas Instituições de ensino (Portugal e Bélgica), sob a orientação e supervisão de avaliadores experientes. Após várias etapas de treinamento, os resultados alcançados na avaliação inter e intraobservador situaram-se entre 81,3 e 87,9%. Os resultados finais do estudo possibilitaram comprovar a eficácia de um rigoroso processo de treino, como elemento essencial na preparação prévia do avaliador, para a utilização da avaliação da maturação esquelética com base no método TW3.

Estudos longitudinais sobre o crescimento somático e desempenho motor: delineamentos, desafios, necessidades

O objetivo principal desta revisão é fornecer uma visão geral dos principais estudos longitudinais e longitudinais-mistos que se centraram sobre o crescimento somático, maturação biológica e, mais recentemente, também no desempenho físico. Somente foram considerados os estudos realizados na América do Norte, Europa e países de língua portuguesa. Em primeiro lugar, são apresentadas as principais considerações teóricas, características gerais, o delineamento do estudo e análise estatística multivariada dos dados. Na segunda parte, é edificado o panorama geral sobre os estudos emblemáticos de natureza longitudinal e longitudinal-mista. Finalmente, foram considerados alguns dos principais desafios que se colocam à pesquisa longitudinal.

Monseigneur Antoine Racine et les communautés de religieuses enseignantes dans le diocèse de Sherbrooke de 1874 à 1893

Le diocèse de Sherbrooke fut érigé par le Pape Pie IX. La bulle d'érection, datée de Rome le 28 août 1874, confirmait ainsi le voeu de l'épiscopat de la province ecclésiastique de Québec, émis au cinquième concile provincial du 23 mai 1873. Le nouveau diocèse comprenait un démembrement des diocèses de Québec, de St-Hyacinthe et des Trois-Rivières; Québec cédait trois cantons plus une paroisse; St-Hyacinthe, dix-huit cantons; et Trois-Rivières, vingt-quatre. Moins de la moitié de la population de ce territoire était catholique, soit seulement 30,255 sur une population totale de 68,283 habitants, d'après le recensement de 1870. Par une bulle romaine du premier septembre 1874, Antoine Racine, prêtre desservant de l'église Saint-Jean-Baptiste de Québec, était nommé premier évêque du nouveau diocèse. L'évêque élu avait été prévenu quelques jours auparavant par une lettre de Rome. Consacré à Québec, le 18 octobre 1874, des mains de Mgr Elzéar Alexandre Taschereau, archevêque de Québec, Mgr Antoine Racine prit possession du siège de Sherbrooke le 20 du même mois. Pendant dix-neuf ans, soit jusqu'à sa mort survenue le 17 juillet 1893, l'évêque de Sherbrooke conduisit son diocèse avec prudence, le dotant d'institutions stables. Ses nécrologistes et ses biographes le considèrent comme un des principaux artisans de la pénétration catholique et française dans les Cantons de l'Est. […]

Maturação biológica: da sua relevância à aprendizagem do método TW3

Este estudo teve os seguintes objetivos: (1) apresentar procedimentos metodológicos utilizados na estimação da idade óssea; (2) descrever o método Tanner-Whitehouse (TW3), e (3) destacar os resultados da reprodutibilidade deste método em crianças e jovens. A metodologia adotada na preparação do processo de aprendizagem e reprodutibilidade do método TW3 foi estruturada em três fases, tendo sido realizadas em duas Instituições de ensino (Portugal e Bélgica), sob a orientação e supervisão de avaliadores experientes. Após várias etapas de treinamento, os resultados alcançados na avaliação inter e intraobservador situaram-se entre 81,3 e 87,9%. Os resultados finais do estudo possibilitaram comprovar a eficácia de um rigoroso processo de treino, como elemento essencial na preparação prévia do avaliador, para a utilização da avaliação da maturação esquelética com base no método TW3.

Pascal lecteur de Silhon : la logique des preuves historiques de la vérité de l’Écriture

Nous défendons que la pensée de Jean de Silhon au sujet des « démonstrations morales » dans le traité De l’immortalité de l’âme a eu un écho important sur la façon dont Blaise Pascal a imaginé le mode de démonstration propre aux preuves de la vérité de la religion chrétienne dans les Pensées. Plus largement, cet article s’intéresse à une forme de démonstration qui procède par accumulation d’indices déliés, mais convergents. Le mode de raisonnement propre à l’apologie de la religion chrétienne devient ainsi à l’image des raisonnements de tous les jours, qui ne procèdent habituellement pas en tirant des déductions à partir de principes clairs et distincts. Silhon et Pascal fournissent ainsi une sorte de méthode pour bien conduire les raisonnements qui ne peuvent s’appuyer sur les principes de la logique et ainsi, leur confère une forme d’autorité supérieure aux simples opinions. Peut être dite moralement démontrée, en somme, une proposition appuyée par un corps important d’indices convergents, à condition d’en évaluer l’orientation à froid, c’est-à-dire avec patience, désintérêt et prudence.

Skeletal maturation, fundamental motor skills and motor coordination in children 7–10 years

info:eu-repo/semantics/publishedVersion

Atividade física, aptidão e sobrepeso em crianças e adolescentes: "o Estudo de Crescimento da Madeira"

O objetivo deste estudo consistiu em comparar os níveis de atividade física e aptidão de crianças e adolescentes com sobrepeso e normoponderais. A amostra envolveu 507 sujeitos que participaram no ‘Estudo de Crescimento da Madeira’, um estudo longitudinal misto com cinco coortes seguidas em intervalos anuais, ao longo de três anos. Um total de 1505 elementos, 761 meninos e 744 meninas, dos sete aos 18 anos, foi utilizado numa análise transversal dos dados. As características somáticas incluem a estatura e o peso corporal. A atividade física foi estimada via questionário e entrevista. A aptidão física foi avaliada com a bateria de testes Eurofit. O índice de massa corporal foi usado como indicador de sobrepeso. A amostra foi dividida em duas categorias: com sobrepeso (incluindo as crianças e adolescentes com sobrepeso e obesas) e normoponderal (o resto da amostra), usando-se os pontos de corte propostos por COLE et al. (2000). As diferenças de médias entre as categorias de sobrepeso e normoponderal foram testadas com o t-teste para medidas independentes. A atividade física, como índice desportivo e índice dos tempos livres, não estava associada com o estatuto de sobrepeso das crianças e adolescentes. A prática desportiva foi mais elevada nos meninos normoponderais. Os meninos e meninas normoponderais obtiveram melhores resultados no equilíbrio flamingo, no salto em comprimento sem corrida preparatória, nos “sit ups”, no tempo de suspensão com os braços fletidos, no “shuttle run” e na corrida/andar de 12 minutos. As meninas com sobrepeso foram mais fortes (dinamometria manual) do que as meninas normoponderais. Uma fraca associação foi demonstrada para a atividade física, contudo, para a aptidão física uma associação inversa foi observada com o sobrepeso.