Travel frequency of seniors tourists

Current demand for tourism is characterized by more frequent, shorter trips throughout the year. Such trends may have adverse effects on the hospitality industry but benefit the travel industry. Most current literature assumes that the variables that determine travel participation are identical to those that influence travel frequency, though there is no evidence to support this assumption. Therefore, the current study seeks to identify variables that influence travel frequency among Spanish senior tourists, who represent a key target market for the tourism industry. The results specify that gender, self-perceived economic status, and self-perceived time available variables strongly determine Spanish seniors' travel frequency.

The frequency of follicle stimulating hormone receptor gene polymorphisms in Iranian infertile men with azoospermia

Background: Azoospermia is the medical condition of a man not having any measurable level of sperm in his semen. Follicle stimulating hormone (FSH) is a member of the glycoprotein hormone family that plays an important role in human reproduction because of its essential role in normal spermatogenesis. Various Single Nucleotide Polymorphisms (SNPs) have been reported within FSH receptor (FSHR) gene that may affect the receptor function. Objective: The present study aimed to investigate the correlation between two FSHR SNPs at positions A919G, A2039G, and susceptibility to azoospermia in a group of Iranian azoospermic men. The association between FSH levels within the sera and A919G and A2039G alleles and genotypes were also investigated. Materials and Methods: This case control study was performed on 212 men with azoospermia (126 non-obstructive and 86 obstructive) and 200 healthy Iranian men. Two FSHR gene SNPs were genotyped using PCR-RFLP method. The relationship between FSH levels within the sera and A919G and A2039G alleles and genotypes were also investigated. Results: Statistical analysis indicated that at A919G position, AA genotype and A allele were more frequent in obstructive azoospermia cases compared to non- obstructive or normal men (p=0.001). Regarding A2039G polymorphisms, no significant difference was observed between both azoospermia groups and the controls. The mean level of serum FSH was higher in the non-obstructive men compared to the obstructive patients (23.8 versus 13.8, respectively, p= 0.04). Conclusion: The results of the present study indicated that the genetic polymorphisms in the FSHR gene might increase the susceptibility to azoospermia in Iranian men.

Long-term Trends in Magnitude and Frequency of Extreme Rainfall Events in Florida

This study computed trends in extreme precipitation events of Florida for 1950-2010. Hourly aggregated rainfall data from 24 stations of the National Climatic Data Centre were analyzed to derive time-series of extreme rainfalls for 12 durations, ranging from 1 hour to 7 day. Non-parametric Mann-Kendall test and Theil-Sen Approach were applied to detect the significance of trends in annual maximum rainfalls, number of above threshold events and average magnitude of above threshold events for four common analysis periods. Trend Free Pre-Whitening (TFPW) approach was applied to remove the serial correlations and bootstrap resampling approach was used to detect the field significance of trends. The results for annual maximum rainfall revealed dominant increasing trends at the statistical significance level of 0.10, especially for hourly events in longer period and daily events in recent period. The number of above threshold events exhibited strong decreasing trends for hourly durations in all time periods.

Digital Literacy: an analysis of social practices in cyberspace from the accessibility and frequency of use

This paper discusses the Digital Literacy and the importance of social practices of reading and writing nowadays. The research aims to analyze the accessibility of Digital Literacy of the residents from the satellite cities in Distrito Federal and the frequency of use of cyberspace to conduct reading and writing activities. According to Levy (1999), the transmutation of various means of communication (telephone, printed newspapers and post office, for example, in chat, digital newspapers and email, respectively) enabled the synchronous communication, interactivity and sharing of information between people from different places in the world, whether in oral form - as in video conferencing and telepresencial classroom - either in writing - as in most digital genres. It is this latter method - the writing, and hence the reading on the Internet - which has guided our discussion. According to Soares (2002), we live in a era of changes in the practices of reading and writing due to new forms of interaction between reader, author and text provided by the communication in the global computer network. Nothing better, therefore, than investigating how the user handles literacy in this new environment. The Digital Literacy, according to Xavier (2005), requires new ways of reading and writing. This means that time-honored practices of literacy, for example, should be rethought and reformulated in order to insert new ways of understanding the learning process - from handling the text to your perception, through the reading of written texts, engravings and icons linked to the electronic sphere. In this sense, the Digital Literacy, associated with multimodal genres, is present in the daily lives of several people from different social classes - particularly in large urban centers. So, facing this situation, we investigate if the residents of the satellite cities of DF have easy access to digital literacy and how often they make use of texts in cyberspace.

Evidenciação de princípios de governança nos relatórios de auditoria elaborados pelo órgão de controle interno da Marinha do Brasil

O controle interno está associado ao contexto da governança das organizações. Na administração pública brasileira, compete aos Poderes Executivo, Legislativo e Judiciário a manutenção de um sistema de controle interno integrado, conforme previsto na Constituição Federal. Os aspectos relacionados à governança são contemplados na Teoria da Agência, em que a relação entre principal e agente é marcada pela assimetria de informações e pelos conflitos de interesse. O objetivo deste estudo é investigar a evidenciação de princípios de governança nos relatórios de auditoria elaborados pelo órgão de controle interno da Marinha do Brasil. Trata-se de pesquisa descritiva, documental e ex post facto, conduzida pelo método de estudo de caso no Centro de Controle Interno da Marinha (CCIMAR). Devido à quantidade de material disponibilizado pelo órgão, o estudo foi limitado à investigação dos relatórios de auditoria de avaliação da gestão de 2012, tendo as unidades auditadas sido previamente selecionadas pelo Tribunal de Contas da União (TCU). Em 2012, o CCIMAR produziu seis relatórios de auditoria de avaliação da gestão, representando, portanto, a amostra de conveniência desta pesquisa. Para orientar a investigação, definiu-se um quadro de referência contemplando e integrando os princípios de governança abordados pelos seguintes estudos: Cadbury Committee (1992); Nolan Committee (1995); Ministério das Finanças da Holanda Timmers (2000); IFAC (2001); ANAO (2003); OECD (2004); e IBGC (2009). Os princípios finalmente selecionados para investigação foram Accountability, Equidade, Integridade e Transparência, associados, respectivamente, às palavras-chave prestação (ões) de contas / prestar contas, tratamento justo, confiabilidade / fidedignidade das informações / dos dados e disponibilidade / divulgação das informações / dos dados, definidas pelos contextos dos significados destacados no quadro de referência. Sendo assim, os princípios e as palavras-chave formaram o referencial de análise para investigar os relatórios de auditoria e receberam tratamento quanti-qualitativo. Após exame das ocorrências dos princípios e das palavras-chave nos relatórios compulsados, os resultados indicaram que: (1) o princípio da Accountability estava associado ao cumprimento de prazos e formalidades legais requeridas nos processos de prestação de contas públicas; (2) o princípio da Equidade foi evidenciado, essencialmente, na perspectiva interna das unidades auditadas, sendo percebido nas recomendações que contemplavam a atuação mais consistente e efetiva dos respectivos conselhos de gestão no gerenciamento das organizações; (3) o princípio da Integridade foi abordado nos relatórios tanto como atributo pessoal (integridade moral) dos agentes públicos, quanto como característica necessária das informações reportadas nos documentos emitidos pelos órgãos públicos; e (4) a Transparência foi mencionada como o princípio que proporciona a diminuição da assimetria informacional entre os stakeholders, permitindo que tenham acesso às informações relevantes, tais como a aplicação dos recursos públicos destinados às organizações da Marinha do Brasil.

Homofobia na escola: análise do livro de ocorrência escolar

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Public policy on corporate audit committees : case study evidence of current practice

Corporate failures and malpractices have led to an increasing emphasis on the governance role of audit committees. The Smith report Audit Committee Combined Code Guidance and the Higgs Review of the Role and Effectiveness of Non-Executive Directors (now incorporated in a Revised Combined Code) represent further attempts to strengthen corporate accountability in the UK. Although the regulatory focus on audit committees indicates confidence in their role as part of the solution to governance failures, questions remain about their efficacy in practice. Against the background of the publication of the Smith report and the wider reliance on audit committees in several countries to help improve corporate accountability, this paper provides research evidence, drawn from an ACCA-sponsored project, on the processes and effects of the audit committees in three UK companies. This study complements other research on audit committees by adopting a case study approach, in order to reflect the importance of investigating audit committee operations from within the organisation and to develop a closer understanding of audit committee impact than is available from generally observable data. The empirical evidence for the case studies was obtained from semi-structured interviews with personnel involved in the audit committee process, internal documents made available by the companies, and publicly available information, including annual reports.

Impedance‐frequency characteristics of metal‐oxide‐semiconductor structures on polycrystalline silicon

This paper reports the variations in impedance with frequency of metal‐oxide‐semiconductor (MOS) structures on polycrystalline silicon. The origin of these impedance‐frequency characteristics are qualitatively explained. These characteristics indicate that the MOS structure on polycrystalline silicon can be exploited to realize voltage controlled filters.

AASK - Aircraft accident statistics and knowledge: A database of human experience in evacuation, derived from aviation accident reports

Computer based mathematical models describing the aircraft evacuation process have a vital role to play in aviation safety. However such models have a heavy dependency on real evacuation data in order to (a) identify the key processes and factors associated with evacuation, (b) quantify variables and parameters associated with the identified factors/processes and finally (c) validate the models. The Fire Safety Engineering Group of the University of Greenwich is undertaking a large data extraction exercise from three major data sources in order to address these issues. This paper describes the extraction and application of data from one of these sources - aviation accident reports. To aid in the storage and analysis of the raw data, a computer database known as AASK (aircraft accident statistics and knowledge) is under development. AASK is being developed to store human observational and anecdotal data contained in accident reports and interview transcripts. AASK comprises four component sub-databases. These consist of the ACCIDENT (crash details), FLIGHT ATTENDANT (observations and actions of the flight attendants), FATALS (details concerning passenger fatalities) and PAX (observations and accounts from individual passengers) databases. AASK currently contains information from 25 survivable aviation accidents covering the period 4 April 1977 to 6 August 1995, involving some 2415 passengers, 2210 survivors, 205 fatalities and accounts from 669 people. In addition to aiding the development of aircraft evacuation models, AASK is also being used to challenge some of the myths which proliferate in the aviation safety industry such as, passenger exit selection during evacuation, nature and frequency of seat jumping, speed of passenger response and group dynamics. AASK can also be used to aid in the development of a more comprehensive approach to conducting post accident interviews, and will eventually be used to store the data directly.

US imperialism in action: An audit-based appraisal of the Coalition Provisional Authority in Iraq

This paper drawing from audit reports reflects upon the post-Iraq war administration the Coalition Provisional Authority (CPA). It argues that the CPA’s compliance with basic levels of decent public administration were akin to Guantanamo’s compliance with basic levels of natural justice. The audit reports demonstrate that the CPA was a chaotic administration which spent billions without proper controls or procedures and left precious Iraqi oil revenues open to fraudulent acts. The CPA failed to comply with its obligations under UN resolutions. It identifies the geopolitical/economic implications of the US government which was partly motivated by economic concerns but it was also motivated by political concerns—the imposition of US hegemony. It then turns to the broader economic imperatives of the falling rate of profit and the imposition of neoliberalism (market fundamentalism).

The National Audit Office uses OR to assess the value for money of public services

Supreme audit institutions (SAIs) have an important role in assessing value for money in the delivery of public services. Assessing value for money necessarily involves assessing counterfactuals: good value for money has been achieved if a policy could not reasonably have been delivered more efficiently, effectively, or economically. Operations research modelling has the potential to help in the assessment of these counterfactuals. However, is such modelling too arcane, complex, and technically burdensome for organisations that, like SAIs, operate in a time- and resource-constrained and politically charged environment? We report on three applications of modelling at the UK's SAI, the National Audit Office, in the context of studies on demand management in tax collection, end-of-life care, and health-care associated infections. In all cases, the models have featured in the audit reports and helped study teams come to a value-for-money judgment. We conclude that OR modelling is indeed a valuable addition to the value-for-money auditor's methodological tool box.

ANALYSIS OF THE NATURAL VIBRATION FREQUENCY TEST METHOD TO OBTAIN THE MODULUS OF ELASTICITY OF WOOD STRUCTURAL COMPONENTS

There are several techniques to characterize the elastic modulus of wood and those currently using the natural frequencies of vibration stand out as they are non-destructive techniques, producing results that can be repeated and compared over time. This study reports on the effectiveness of the testing methods based on the natural frequencies of vibration versus static bending to obtain the elastic properties of reforested structural wood components usually employed in civil construction. The following components were evaluated: 24 beams of Eucalyptus sp. with nominal dimensions (40 x 60 x 2.000 mm) and 14 beams of Pinus oocarpa with nominal dimensions (45 x 90 x 2.300 mm) both without treatment; 30 boards with nominal dimensions (40 x 240 x 2.010 mm) and 30 boards with nominal dimensions (40 x 240 x 3.050 mm), both of Pinus oocarpa and with chromate copper arsenate (CCA) preservative treatment. The results obtained in thiswork show good correlation when compared to the results obtained by the static bending mechanical method, especially when applying the natural frequency of longitudinal vibration. The use of longitudinal frequency was reliable and practical, therefore recommended for determining the modulus of elasticity of wood structural elements. It was also found that no specific support is needed for the specimens using the longitudinal frequency, as well as no previous calibrations, reducing the execution time and enabling to test many samples.

A comparison of ground cover and frequency estimation methods for post-harvest soil monitoring

The amount and type of ground cover is an important characteristic to measure when collecting soil disturbance monitoring data after a timber harvest. Estimates of ground cover and bare soil can be used for tracking changes in invasive species, plant growth and regeneration, woody debris loadings, and the risk of surface water runoff and soil erosion. A new method of assessing ground cover and soil disturbance was recently published by the U.S. Forest Service, the Forest Soil Disturbance Monitoring Protocol (FSDMP). This protocol uses the frequency of cover types in small circular (15cm) plots to compare ground surface in pre- and post-harvest condition. While both frequency and percent cover are common methods of describing vegetation, frequency has rarely been used to measure ground surface cover. In this study, three methods for assessing ground cover percent (step-point, 15cm dia. circular and 1x5m visual plot estimates) were compared to the FSDMP frequency method. Results show that the FSDMP method provides significantly higher estimates of ground surface condition for most soil cover types, except coarse wood. The three cover methods had similar estimates for most cover values. The FSDMP method also produced the highest value when bare soil estimates were used to model erosion risk. In a person-hour analysis, estimating ground cover percent in 15cm dia. plots required the least sampling time, and provided standard errors similar to the other cover estimates even at low sampling intensities (n=18). If ground cover estimates are desired in soil monitoring, then a small plot size (15cm dia. circle), or a step-point method can provide a more accurate estimate in less time than the current FSDMP method.

Fiscal data for municipalities of New York State. A summary of the financial operations of local government based on reports filed with the State Comptroller for the fiscal year ending 1953.

Mode of access: Internet.

Management audit : Department of Transportation's Aeronautics Operations.

"This is our report of the Management Audit of the Illinois Department of Transportation's aeronautics operations. The audit was conducted pursuant to Legislative Audit Commission Resolution Number 135, which was adopted August 10, 2005. This audit was conducted in accordance with generally accepted government auditing standards and the audit standards promulgated by the Office of the Auditor General at 74 Ill. Adm. Code 420.310. The audit report is transmitted in conformance with Section 3/14 of the Illinois State Auditing Act."--p. i.