Voluntary disclosure of forward-looking earnings forecasts in Australia

This study examines the voluntary disclosure of future earnings information in annual reports for Australian listed companies. We find that most Australian companies in our sample do not provide quantitative earnings, forecasts in their annual reports, although more than half of the sample do disclose forward-looking information relating to earnings, without specifically disclosing point estimates for the future. These companies mostly supply qualitative information with a positive bias, while the remainder of the sample discloses no forward-looking information relating to earnings. Our findings also suggest that larger companies with less volatile earnings tend to provide more future earnings information than smaller companies with relatively volatile earnings.

A retrospective analysis of leadership development through sport

The purpose of this study was to examine the development of six leader-athletes. In-depth qualitative interviews were used to explore the various activities that leader athletes engaged in from an early age as well as the roles and influences that peers, coaches, and parents played within these activities. Results indicated that leadership development in sport focused on developing four central components: high skill, strong work ethic, enriched cognitive sport knowledge, and good rapport with people. The types of activities engaged in throughout development as well as receiving feedback, acknowledgement, support, cognitive engagement, mature conversations with adults, and physical encounters with older peers are important social influences that can play an instrumental role in the formation of these four central tenets.

Role of HuR in skeletal myogenesis through coordinate regulation of muscle differentiation genes

In this report, we investigate the role of the RNA-binding protein HuR during skeletal myogenesis. At the onset of myogenesis in differentiating C2C12 myocytes and in vivo in regenerating mouse muscle, HuR cytoplasmic abundance increased dramatically, returning to a predominantly nuclear presence upon completion of myogenesis. mRNAs encoding key regulators of myogenesis-specific transcription (myogenin and MyoD) and cell cycle withdrawal (p21), bearing AU-rich regions, were found to be targets of HuR in a differentiation-dependent manner. Accordingly, mRNA half-lives were highest during differentiation, declining when differentiation was completed. Importantly, HuR-overexpressing C2C12 cells displayed increased target mRNA expression and half-life and underwent precocious differentiation. Our findings underscore a critical function for HuR during skeletal myogenesis linked to HuR's coordinate regulation of muscle differentiation genes.

Adapted Gaussian basis sets for atoms from Li through Xe generated with the generator coordinate Hartree-Fock method

Utiliza-se o método coordenada geradora Hartree-Fock para gerar bases Gaussianas adaptadas para os átomos de Li (Z=3) até Xe (Z=54). Neste método, integram-se as equações de Griffin-Hill-Wheeler-Hartree-Fock através da técnica de discretização integral. Comparam-se as funções de ondas geradas neste trabalho com as funções de ondas Roothaan-Hartree-Fock de Clementi e Roetti (1974) e com outros conjuntos de bases relatados na literatura. Para os átomos estudados aqui, os erros em nossas energias totais relativos aos limites numéricos Hartree-Fock são sempre menores que 7,426 milihartree.

O significado da maternidade para mães de 10 a 14 anos

A maternidade em meninas de 10 a 14 anos é um fenômeno que desafia as políticas públicas de saúde e a academia científica, visto que, sua ocorrência aumenta a cada ano, mesmo com a taxa de fecundidade decrescendo cada vez mais no Brasil. Procurando se aproximar dessa temática para contribuir com o aprofundamento do assunto nessa faixa etária, o presente estudo teve como objetivo compreender o significado da maternidade para mães de 10 a 14 anos de idade a partir de seus relatos de experiência. Parte-se de uma investigação epidemiológica realizada em uma região interiorana do Espírito Santo, no período de Julho de 2012 a Fevereiro de 2013, em que se avaliou a assistência pré-natal de 742 puérperas, através de informações registradas em formulário e contidas no Cartão da Gestante e no prontuário do recém-nascido. Aprofunda-se o estudo dos dez casos relativos às mães que possuíam entre 10 e 14 anos no momento do parto, mediante uma abordagem qualitativa que utilizou entrevistas individuais com roteiro semiestruturado. As falas foram gravadas, transcritas e analisadas através da técnica de análise de conteúdo, com enfoque na análise temática. Os resultados evidenciaram dois temas e cada um deles definiu quatro categorias de análise: 1) A experiência da maternidade: a) A vida familiar e conjugal; b) O que é ser mãe?; c) O apoio recebido após a maternidade e d) Reflexões sobre ser mãe adolescente e 2) A perspectiva após a maternidade: a) A escolaridade; b) A inserção no mercado de trabalho; c) Conselhos para jovens da mesma faixa etária e d) Os planos para o futuro. O estudo considera que o comportamento da maternidade poderá ter características e significados distintos de acordo com o contexto social em que vivem essas meninas. O arcabouço sexual, reprodutivo e familiar possui faces e formas estruturais que diferem dentro de cada grupo e a raiz desse assunto pode estar sendo baseada em uma relação que não depende da idade cronológica das mães.

Reducing fuel consumption through modular vehicle architectures

By identifying energy waste streams in vehicles fuel consumption and introducing the concept of lean driving systems, a technological gap for reducing fuel consumption was identified. This paper proposes a solution to overcome this gap, through a modular vehicle architecture aligned with driving patterns. It does not address detailed technological solutions; instead it models the potential effects in fuel consumption through a modular concept of a vehicle and quantifies their dependence on vehicle design parameters (manifesting as the vehicle mass) and user behavior parameters (driving patterns manifesting as the use of a modular car in lighter and heavier mode, in urban and highway cycles). Modularity has been functionally applied in automotive industry as manufacture and assembly management strategies; here it is thought as a product development strategy for flexibility in use, driven by environmental concerns and enabled by social behaviors. The authors argue this concept is a step forward in combining technological solutions and social behavior, of which eco-driving is a vivid example, and potentially evolutionary to a lean, more sustainable, driving culture.

Automated traffic route identification through the shared nearest neighbour algorithm

Many organisations need to extract useful information from huge amounts of movement data. One example is found in maritime transportation, where the automated identification of a diverse range of traffic routes is a key management issue for improving the maintenance of ports and ocean routes, and accelerating ship traffic. This paper addresses, in a first stage, the research challenge of developing an approach for the automated identification of traffic routes based on clustering motion vectors rather than reconstructed trajectories. The immediate benefit of the proposed approach is to avoid the reconstruction of trajectories in terms of their geometric shape of the path, their position in space, their life span, and changes of speed, direction and other attributes over time. For clustering the moving objects, an adapted version of the Shared Nearest Neighbour algorithm is used. The motion vectors, with a position and a direction, are analysed in order to identify clusters of vectors that are moving towards the same direction. These clusters represent traffic routes and the preliminary results have shown to be promising for the automated identification of traffic routes with different shapes and densities, as well as for handling noise data.

Component identification through program slicing

This paper reports on the development of specific slicing techniques for functional programs and their use for the identification of possible coherent components from monolithic code. An associated tool is also introduced. This piece of research is part of a broader project on program understanding and re-engineering of legacy code supported by formal methods

Real-time 3D interactive segmentation of echocardiographic data through user-based deformation of B-spline explicit active surfaces

Image segmentation is an ubiquitous task in medical image analysis, which is required to estimate morphological or functional properties of given anatomical targets. While automatic processing is highly desirable, image segmentation remains to date a supervised process in daily clinical practice. Indeed, challenging data often requires user interaction to capture the required level of anatomical detail. To optimize the analysis of 3D images, the user should be able to efficiently interact with the result of any segmentation algorithm to correct any possible disagreement. Building on a previously developed real-time 3D segmentation algorithm, we propose in the present work an extension towards an interactive application where user information can be used online to steer the segmentation result. This enables a synergistic collaboration between the operator and the underlying segmentation algorithm, thus contributing to higher segmentation accuracy, while keeping total analysis time competitive. To this end, we formalize the user interaction paradigm using a geometrical approach, where the user input is mapped to a non-cartesian space while this information is used to drive the boundary towards the position provided by the user. Additionally, we propose a shape regularization term which improves the interaction with the segmented surface, thereby making the interactive segmentation process less cumbersome. The resulting algorithm offers competitive performance both in terms of segmentation accuracy, as well as in terms of total analysis time. This contributes to a more efficient use of the existing segmentation tools in daily clinical practice. Furthermore, it compares favorably to state-of-the-art interactive segmentation software based on a 3D livewire-based algorithm.

Nitrate leaching through climatologic water balance in a fertigated coffee plantation

Nitrate losses from soil profiles by leaching should preferentially be monitored during high rainfall events and during irrigation when fertilizer nitrogen applications are elevated. Using a climatologic water balance, based on the models of Thornthwaite and Penman Monteith for potential evapotranspiration, drainage soil water fluxes below the root zone were estimated in a fertigated coffee crop. Soil solution extraction at the depth of 1 m allowed the calculation of nitrate leaching. The average nitrate concentration in soil solution for plots that received nitrogen by fertigation at a rate of 400 kg ha-1, was 5.42 mg L-1, surpassing the limit of the Brazilian legislation of 10.0 mg L-1, only during one month. For plots receiving 800 kg ha-1 of nitrogen, the average was 25.01 mg L-1, 2.5 times higher than the above-mentioned limit. This information indicates that nitrogen rates higher than 400 kg ha-1 are potentially polluting the ground water. Yearly nitrate amounts of leaching were 24.2 and 153.0 kg ha-1 for the nitrogen rates of 400 and 800 kg ha-1, respectively. The six times higher loss indicates a cost/benefit problem for coffee fertigations above 400 kg ha-1.

A Methodology for GUI Layer Redefinition Through Virtualization and Computer Vision

Nowadays despite improvements in usability and intuitiveness users have to adapt to the proposed systems to satisfy their needs. For instance, they must learn how to achieve tasks, how to interact with the system, and fulfill system's specifications. This paper proposes an approach to improve this situation enabling graphical user interface redefinition through virtualization and computer vision with the aim of increasing the system's usability. To achieve this goal the approach is based on enriched task models, virtualization and picture-driven computing.

Integration of Individualized Management Systems (MSs) as an Aggregating Factor of Sustainable Value for Organizations: An Overview Through a Review of the Literature

Nowadays, there exist various standards for individual management systems (MSs), at least, one for each stakeholder. New ones will be published. An integrated management system (IMS) aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards (MSSs). A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES (quality, environment, and safety) model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise (SME) where the investigation was conducted.