Categories of manual asymmetry and their variation with advancing age

Manual asymmetries were analyzed in 18- to 63-year-old right-handers in different motor tasks. This analysis aimed at describing the asymmetry profile for each task and assessing their stability across ages. For this purpose, performance of the right and left hands were analyzed in the following aspects: simple reaction time, rate of sequential finger movements, maximum grip force, accuracy in anticipatory timing, rate of repetitive tapping, and rate of drawing movements. In addition, stability of manual preference across ages was assessed through the Edinburgh inventory (Oldfield, 1971). The results indicated different profiles of manual asymmetry, with identification of three categories across tasks: symmetric performance (asymmetry indices close to zero), inconsistent asymmetry (asymmetry indices variable in magnitude and direction), and consistent asymmetry (asymmetry indices favoring a single hand). The different profiles observed in the young adults were stable across ages with two exceptions: decreased lateral asymmetry for maximum grip force and increased asymmetry for sequential drawing in older individuals. These results indicate that manual asymmetries are task specific. Such task specificity is interpreted to be the result of different sensorimotor requirements imposed by each motor task in association with motor experiences accumulated over the lifetime. Analysis of manual preference showed that strength of preference for the right hand was greater in older individuals. (C) 2008 Elsevier Masson Srl. All rights reserved.

The effects of information request ambiguity and construct incongruence on query development

This paper examines the effects of information request ambiguity and construct incongruence on end user's ability to develop SQL queries with an interactive relational database query language. In this experiment, ambiguity in information requests adversely affected accuracy and efficiency. Incongruities among the information request, the query syntax, and the data representation adversely affected accuracy, efficiency, and confidence. The results for ambiguity suggest that organizations might elicit better query development if end users were sensitized to the nature of ambiguities that could arise in their business contexts. End users could translate natural language queries into pseudo-SQL that could be examined for precision before the queries were developed. The results for incongruence suggest that better query development might ensue if semantic distances could be reduced by giving users data representations and database views that maximize construct congruence for the kinds of queries in typical domains. (C) 2001 Elsevier Science B.V. All rights reserved.

The structure of middle management remuneration packages: An application to Australian mine managers

This paper investigates the composition of remuneration packages for middle managers and relates the structure of remuneration contracts to firm-specific attributes. A statutorily defined position in a single industry is studied as an example of middle management. This allows us to control for differences in task complexity across managers and industry-induced factors that could determine differences in remuneration contracts. Higher-risk firms are expected to pay their mine managers a greater proportion of variable salaries and market and/or accounting-based compensation than low-risk firms. Results indicate that high-risk firms pay a higher proportion of variable salaries and more compensation based on market and/or accounting performance.

Changes in motor planning of feedforward postural responses of the trunk muscles in low back pain

Changes in trunk muscle recruitment have been identified in people with low-back pain (LBP). These differences may be due to changes in the planning of the motor response or due to delayed transmission of the descending motor command in the nervous system. These two possibilities were investigated by comparison of the effect of task complexity on the feedforward postural response of the trunk muscles associated with rapid arm movement in people with and without LBP. Task complexity was increased by variation of the expectation for a command to either abduct or flex the upper limb. The onsets of electromyographic activity (EMG) of the abdominal and deltoid muscles were measured. In control subjects, while the reaction time of deltoid and the superficial abdominal muscles increased with task complexity, the reaction time of transversus abdominis (TrA) was constant. However, in subjects with LBP, the reaction time of TrA increased along with the other muscles as task complexity was increased. While inhibition of the descending motor command cannot be excluded, it is more likely that the change in recruitment M of TrA represents a more complex change in organisation of the postural response.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.

L'effet de l'orientation envers les buts sur les conflits et les résultats scolaires des étudiantes et étudiants de niveau collégial impliqués dans un projet pédagogique

L’apprentissage par projet est une méthode pédagogique importante dans le réseau des cégeps, particulièrement depuis la Réforme scolaire collégiale de 1993 (Piché & Lapostolle, 2009). Toutefois, la quantité d’études sur les conditions d’efficacité de cette méthode pédagogique, particulièrement les études longitudinales, est limitée dans le milieu collégial. La présente étude analyse le rôle de plusieurs variables issues de la recherche en psychologie organisationnelle. D’abord, on considère le rôle de deux variables de personnalité affectées par la complexité d’une tâche : l’orientation envers les buts (Dweck & Leggett, 1988) et le style de gestion des conflits (Rubin, Pruitt, & Kim, 1994). Deux variables processuelles sont aussi étudiées : les types de conflits (Jehn 1995, 1997) et la proactivité (Griffin, Neale, & Parker, 2007). À l’aide d’analyses de médiation (Preacher & Hayes, 2008), les résultats démontrent que les orientations envers les buts et les styles de gestion des conflits utiles aux tâches complexes le sont également dans un contexte de projet au collégial, favorisant la proactivité des étudiants. Pour les types de conflits, un examen de leur évolution dans le temps permet de conclure à un effet généralement négatif en raison de la forte association entre eux. Une explication possible est la présence de mésattribution (Simons & Peterson, 2000), c’est-à-dire que les conflits reliés à la tâche sont faussement interprétés comme des conflits interpersonnels.

L'effet des normes d'équipe sur le leadership partagé

La présente recherche a pour objectif principal d’étudier l’effet que peuvent exercer les normes d’équipe sur le leadership partagé au sein des équipes de travail. Nous voulions vérifier les relations entre trois normes proposées par Day (2007) comme influençant de façon significative le partage du leadership dans les équipes. Il s’agit de la distance hiérarchique, de la sécurité psychologique et de l’orientation vers l’apprentissage. Cette recherche vise également à vérifier l’effet modérateur, d’une part, de l’interdépendance au travail et, d’autre part, celui de la complexité de la tâche sur les relations entre les normes d’équipe et le leadership partagé. Cette recherche se base sur des données secondaires qui ont été recueillies par Vincent Rousseau (professeur à l’Université de Montréal) et Caroline Aubé (professeure à HEC Montréal) auprès de 394 membres appartenant à 77 équipes et auprès de 77 supérieurs immédiats de ces mêmes équipes. L’ensemble de ces participants travaille dans une organisation de sécurité publique canadienne. Les données ont été collectées en utilisant la méthode du questionnaire. Des analyses de régressions ont été utilisées pour vérifier les hypothèses de cette étude. Les résultats montrent que la distance hiérarchique, la sécurité psychologique et l’orientation vers l’apprentissage sont significativement liées au leadership partagé. Ces normes d’équipe sont également fortement reliées entre elles. Les résultats n’ont, cependant, pas permis de confirmer l’effet modérateur de l’interdépendance au travail et de la complexité de la tâche sur les relations entre les normes d’équipe et le leadership partagé. Globalement, les résultats montrent que les gestionnaires tireront avantage à encourager les normes d’équipe associées à une faible distance hiérarchique, à une forte sécurité psychologique et à une orientation davantage axée sur l’apprentissage afin de faciliter l’exercice du leadership partagé et ce, en vue d’améliorer la performance des équipes et de l’organisation.

L’implication du réseau fronto-pariétal dans le raisonnement est-elle atypique chez les autistes?

Les individus autistes présentent un profil cognitif particulier. Par exemple, contrairement aux non-autistes, ils tendent à obtenir des scores plus élevés au test des Matrices progressives de Raven (RSPM) qu’aux tests de QI de Wechsler. Ils peuvent aussi résoudre les items du RSPM plus rapidement. Les mécanismes cérébraux sous-tendant cette différence sont toutefois encore peu connus. Cette étude vise à caractériser comment l’activité du réseau fronto-pariétal de raisonnement est modulée par la complexité de la tâche chez les individus autistes (AUT) en comparaison à un groupe contrôle (Non-AUT) lors d’une tâche de raisonnement fluide. Pour ce faire, nous avons ré-analysé les données d’une étude précédente, dans laquelle 15 AUT et 18 Non-AUT ont résolu les 60 problèmes du RSPM alors qu’ils se trouvaient dans un scanner IRM. Lorsque la complexité du raisonnement augmentait, nous avons observé une augmentation de l’activité dans des aires occipitales chez le groupe AUT, et dans les régions frontales et pariétales chez le groupe Non-AUT. De plus, alors que la complexité du raisonnement augmentait, la modulation de la connectivité entre les régions impliquées dans le raisonnement était moins grande chez les AUT et ces derniers montraient une implication plus ciblée des aires occipitales lors de cette modulation que les Non-AUT. La moins grande modulation du réseau impliqué dans le raisonnement pour une performance semblable suggère que les individus autistes sont moins affectés par la complexité des tâches de raisonnement non verbal. Aussi, ils dépendent plus de processus visuospatiaux pour résoudre les matrices plus complexes que les participants non-autistes. Ces résultats nous apportent une meilleure compréhension des processus cognitifs impliqués dans l’intelligence autistique et de l’influence positive du sur-fonctionnement perceptif autistique sur celle-ci.

Orientation coding: a specific deficit in Williams syndrome?

Williams syndrome (WS) is a rare genetic disorder with a unique cognitive profile in which verbal abilities are markedly stronger than visuospatial abilities. This study investigated the claim that orientation coding is a specific deficit within the visuospatial domain in WS. Experiment I employed a simplified version of the Benton Judgement of Line Orientation task and a control, length-matching task. Results demonstrated comparable levels of orientation matching performance in the group with WS and a group of typically developing (TD) controls matched by nonverbal ability, although it is possible that floor effects masked group differences. A group difference was observed in the length-matching task due to stronger performance from the control group. Experiment 2 employed an orientation-discrimination task and a length-discrimination task. Contrary to previous reports, the results showed that individuals with WS were able to code by orientation to a comparable level as that of their matched controls. This demonstrates that, although some impairment is apparent, orientation coding does not represent a specific deficit in WS. Comparison between Experiments I and 2 suggests that orientation coding is vulnerable to task complexity. However, once again, this vulnerability does not appear to be specific to the population with WS, as it was also apparent in the TD controls.

Rotinas organizacionais e a influência dos antecedentes internos e externos na variedade sequencial

Que fatores influenciam a variedade de sequências de tarefas componentes de rotinas organizacionais? Este estudo está focado em analisar como fatores antecedentes das execuções influenciam a variedade sequencial de rotinas organizacionais. Rotinas organizacionais conferem eficiência e coordenação aos processos organizacionais por meio da padronização e especialização das tarefas e de seus encadeamentos. A literatura suscita que altos níveis de variabilidade podem ser importantes para manter a flexibilidade nos processos organizacionais (Feldman e Pentland, 2003). A variedade sequencial é tida como a expressão mais fidedigna da diversidade de configurações das sequências de tarefas componentes de uma rotina organizacional. Este estudo propõe uma metodologia qualitativa de análise das fontes de variedade sequencial. Utiliza-se o quadro de referência proposto em Becker (2005b) que contempla os antecedentes complexidade da tarefa, interdependência da tarefa, pressão de tempo, incerteza pertencente à tarefa e mudança de agentes além de características e resultados. Para atingir este objetivo foram empreendidas duas observações em prontos-socorros de organizações paulistanas. A rotina organizacional de atendimento a pacientes em prontos- socorros é um processo relevante de ser estudado pois é principal forma de acesso dos pacientes a tratamentos nos dois hospitais analisados. Além disso, a rotina se mostra bastante eficiente e é caracterizada por atender padrões internacionais de qualidade de processo. Os dados foram sistematizados por uma análise de conteúdo adaptada ao estudo da variedade sequencial. Graças à essa análise foi possível identificar as fontes de variedade sequencial e discuti-las no contexto da literatura de rotinas organizacionais, foram identificadas quatro fontes principais: definição de prioridade ligada à pressão de tempo; necessidade de especialistas ligada à complexidade da tarefa; incremento de informações para diagnóstico e tratamento ligada à incerteza da tarefa; e, prolongar o tratamento ligada à incerteza e interdependência da tarefa. Não há evidências que a mudança de agentes influencia a variedade sequencial. Este estudo propõe que os antecedentes constituem dois grupos: antecedentes externos derivam de questões relativas à multiplicidade de condições dos pacientes como pressão de tempo e incerteza da tarefa. Antecedentes internos estão ligados à regras e recursos organizacionais como complexidade e a interdependência da tarefa.

Adaptive walking in alzheimer's disease

The aim of this study is to analyze dual-task effects on free and adaptive gait in Alzheimer's disease (AD) patients. Nineteen elders with AD participated in the study. A veteran neuropsychiatrist established the degree of AD in the sample. To determine dual-task effects on free and adaptive gait, patients performed five trials for each experimental condition: free and adaptive gait with and without a dual-task (regressive countdown). Spatial and temporal parameters were collected through an optoelectronic tridimensional system. The central stride was analyzed in free gait, and the steps immediately before (approaching phase) and during the obstacle crossing were analyzed in adaptive gait. Results indicated that AD patients walked more slowly during adaptive gait and free gait, using conservative strategies when confronted either with an obstacle or a secondary task. Furthermore, patients sought for stability to perform the tasks, particularly for adaptive gait with dual task, who used anticipatory and online adjustments to perform the task. Therefore, the increase of task complexity enhances cognitive load and risk of falls for AD patients. © 2012 Diego Orcioli-Silva et al.

Comportamento privado: acessibilidade e relação com comportamento público

O presente estudo analisou empiricamente comportamentos inacessíveis à observação pública. Empregando experimentalmente um procedimento que tornou pública respostas encobertas numa situação de resolução de problemas, verificou-se: 1) a efetividade de contingências programadas para tornar públicas respostas verbais precorrentes privadas; 2) a relação entre respostas verbais encobertas e contingências programadas; e, 3) a conseqüente probabilidade do comportamento sob controle de estímulos produzidos pela resposta encoberta ser positivamente reforçado. Participaram 64 sujeitos humanos que foram distribuídos em duas condições: Complexa e Simples. Após cada tentativa obteve-se respostas de informação e respostas de redigir sobre a resolução do problema. Nos resultados, observou-se que a complexidade da tarefa não interferiu no caráter privado das respostas e que as contingências sociais produziram a "publicização" de respostas precorrentes na resolução de problemas. Este procedimento fornece evidências empíricas para algumas proposições estabelecidas pelos behavioristas radicais além de oferecer novas questões para discussão dos eventos privados.

Is early manual preference in infants defined by intermanual performance asymmetry in reaching?

In the present study we evaluated the relationship between manual preference and intermanual performance asymmetry in reaching of 5-month-old infants. Manual preference was assessed through frequency of reaches toward toys presented at midline, left or right in egocentric coordinates. Intermanual performance asymmetry was evaluated through kinematic analysis. Results showed that performance was predominantly symmetric between hands. Lateral toy positions induced predominance of ipsilateral reaching, while the midline position led to equivalent distribution between right and left handed reaches. No significant correlation between manual preference and intermanual performance asymmetry was observed. These results converge against the notion that manual preference derives from a genetically determined advantage of movement control favoring the right hand. (C) 2012 Elsevier Inc. All rights reserved.

Métodos de fracionamento da cortada do voleibol sob a perspectiva de professores de educação física

Pelo fato de o fracionamento da prática da cortada ser um tema polêmico que tem gerado inconsistências teóricas e práticas, o objetivo do presente estudo foi investigar quais métodos de fracionamento da cortada são utilizados por professores de Educação Física em diferentes fases profissionais no processo ensinoaprendizagem da cortada. Além disso, pretendeuse descrever as justificativas dos professores para a escolha dos métodos. A amostra foi composta por 36 professores de Educação Física com níveis distintos de experiência na área, os quais responderam a um questionário sobre o uso de métodos de ensino relativos ao fracionamento da cortada do voleibol. As maiores frequências de respostas favoráveis ao fracionamento foram fornecidas por professores em estágios iniciais da carreira, os quais alegaram que a complexidade da cortada é o motivo principal para o uso de tal procedimento

Learning Spike-Based Population Codes by Reward and Population Feedback

We investigate a recently proposed model for decision learning in a population of spiking neurons where synaptic plasticity is modulated by a population signal in addition to reward feedback. For the basic model, binary population decision making based on spike/no-spike coding, a detailed computational analysis is given about how learning performance depends on population size and task complexity. Next, we extend the basic model to n-ary decision making and show that it can also be used in conjunction with other population codes such as rate or even latency coding.