850 resultados para Accounting choice


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The aim of the present study was to determine whether and how rats can use local olfactory cues for spatial orientation. Rats were trained in an eight-arm radial maze under different conditions as defined by the presence or absence of supplementary olfactory cues marking each arm, the availability of distant visuospatial information, and the illumination of the maze (light or darkness). The different visual conditions were designed to dissociate among the effects of light per se and those of visuospatial cues, on the use of olfactory cues for accurate arm choice. Different procedures with modifications of the arrangement of olfactory cues were used to determine if rats formed a representation of the spatial configuration of the olfactory cues and if they could rely on such a representation for accurate arm choice in the radial maze. The present study demonstrated that the use of olfactory cues to direct arm choice in the radial arm maze was critically dependent on the illumination conditions and implied two different modes of processing of olfactory information according to the presence or the absence of light. Olfactory cues were used in an explicit manner and enabled accurate arm choice only in the absence of light. Rats, however, had an implicit memory of the location of the olfactory cues and formed a representation of the spatial position of these cues, whatever the lighting conditions. They did not memorize the spatial configuration of the olfactory cues per se but needed these cues to be linked to the external spatial frame of reference.

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Recent genome-wide association studies have described many loci implicated in type 2 diabetes (T2D) pathophysiology and β-cell dysfunction but have contributed little to the understanding of the genetic basis of insulin resistance. We hypothesized that genes implicated in insulin resistance pathways might be uncovered by accounting for differences in body mass index (BMI) and potential interactions between BMI and genetic variants. We applied a joint meta-analysis approach to test associations with fasting insulin and glucose on a genome-wide scale. We present six previously unknown loci associated with fasting insulin at P < 5 × 10(-8) in combined discovery and follow-up analyses of 52 studies comprising up to 96,496 non-diabetic individuals. Risk variants were associated with higher triglyceride and lower high-density lipoprotein (HDL) cholesterol levels, suggesting a role for these loci in insulin resistance pathways. The discovery of these loci will aid further characterization of the role of insulin resistance in T2D pathophysiology.

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Although tissue engineering and cell therapies are becoming realistic approaches for medical therapeutics, it is likely that musculoskeletal applications will be among the first to benefit on a large scale. Cell sources for tissue engineering and cell therapies for tendon pathologies are reviewed with an emphasis on small defect tendon injuries as seen in the hand which could adapt well to injectable cell administration. Specifically, cell sources including tenocytes, tendon sheath fibroblasts, bone marrow or adipose-derived stem cells, amniotic cells, placenta cells and platelet-derivatives have been proposed to enhance tendon regeneration. The associated advantages and disadvantages for these different strategies will be discussed and evolving regulatory requirements for cellular therapies will also be addressed. Human progenitor tenocytes, along with their clinical cell banking potential, will be presented as an alternative cell source solution. Similar cell banking techniques have already been described with other progenitor cell types in the 1950's for vaccine production, and these "old" cell types incite potentially interesting therapeutic options that could be improved with modern innovation for tendon regeneration and repair.

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Tämän tutkielman tavoitteena on perehtyä globaalin yrityksen laskentatoimen tietojärjestelmien yhtenäistämiseen ja käyttöönottoon esimerkkinä UPM-Kymmene konsernin projekti. Tutkielmassa sovelletaan hermeneuttista tutkimusotetta. Teoreettisesti aihetta tarkastellaan globalisoitumisen ja laskentatoimen tietojärjestelmille asetettavien vaatimusten pohjalta, sekä järjestelmän muutosprosessin eri vaiheissa huomioon otettavien muuttujien perusteella. Yhtenäisen laskentatoimen tietojärjestelmän tuomat edut globaalille yritykselle ovat ilmeisiä. Ennen yhtenäisen projektin kehittelyä on olennaista tutkia lähtökohdat projektin onnistumiselle ja suunnitella projektin eri vaiheet huolella. Tutkielmassa havaitaan myös, että globaalissa yrityksessä tulee huomioida eri yrityskulttuurit sekä tulosyksiköiden erilaiset toimintatavat. Johtopäätöksenä todetaan, että sekä yritysjohdon että tulosyksiköiden sitoutuneisuus projektiin ja yhtenäiset tavoitteet ovat oleellisia projektin onnistumisen kannalta.

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We examine entry mode choice and its consequences when a multinational enterprise (MNE) expands into an institutionally different country. We argue that discussions of entry mode should distinguish between informal (e.g., culture) and formal (e.g., laws) institutions, and should take into account not just the home country of the MNE and its distance to the focal host country, but the MNE's overall footprint and experience across the world in general, especially in countries with an institutional structure that is similar to that of the focal host country. Specifically, we argue that firms with experience in countries with different informal institutions will be more likely to enter via acquisitions than firms without such experience, that such experience will not matter as much in the case of formal institutions, and that such firms will exit more quickly when they enter via equity alliances than through full acquisitions. We also distinguish between balanced and unbalanced alliances and argue that balanced alliances will be more enduring, but only when the host country is culturally (not legally) different from the other countries where the MNE has experience. Our arguments suggest that entry mode should be conditioned on a firm's experience in other markets, and that intercountry differences in formal versus informal institutions have distinct influences on entry mode.

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Matings systems using signals for sexual communication have been studied extensively and results commonly suggest that females use these signals for locating males, species-identification, and mate choice. Although numerous mating systems employ multiple signals, research has generally focused on long-range signals perhaps due to their prominence and ease of study. This study focused on the short-range acoustic courtship song of crickets. The results presented here suggest this signal is under selection by female choice. Females mated preferentially with males having shorter silences between the two types of ticks within the song. The length of these silences (Gap 1) was correlated with male condition such that males having long silences were significantly lower in mass with respect to body size when compared to males having short silences. Both Gap 1 length and male condition were significantly repeatable within males over time suggesting the possibility these traits have a genetic basis. This study is the first empirical study to test female preferences within the natural variation of the courtship song. It now appears, at least in crickets, that both the longand short-range signals of a multi-signal mating system may contribute to male mating success.

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Female choice is an important element of sexual selection that may vary among females of the same species. Few researchers have investigated the causes of variation in selectivity with respect to potential mates and overall level of motivation toward a stimulus source representative of a mate. This study demonstrates that female age may be one cause of variation in female choice. Females of different ages may have different mate preferences. As females age, they have less time left to reproduce, and their residual reproductive value decreases. This should correspond to a higher reproductive effort which may be represented as increased motivation and/or decreased selectivity. The effect of age on mate choice in Gryllus integer was investigated by using a non-compensating treadmill, called the Kugel, to measure female phonotaxis. Artificially generated male calling songs of varying pulse rates were broadcast in either a singlestimulus or a three-stimulus experimental design. The pulse rates used in the calling song stimuli were 70, 64, 76, 55 and 85 pulses per second. These corresponded to the documented mean pulse rate for the species at the experimental temperature, one standard deviation below and above the mean, and 2.5 standard deviations below and above the mean, respectively. Test females were either 11-14 days or 25-28 days post-ecdysis. Trials usually were conducted two to seven hours into the scotophase. In the single-stimulus experiment, females were presented with stimuli with only one pulse rate. Older females achieved higher vector scores than younger females, indicating that older females are more motivated to mate. Both groups showed little phonotactic response towards 55 or 85 pIs, both of which lie outside the natural range of G. integer calling song at the experimental temperature. Neither group discriminated among the three pulse rates that fell within the natural range of calling song. In the three-stimulus experiment, females were presented with stimuli with one of three pulse rates, 64, 70 or 76 pIs, In alternation. Both age groups had reduced responsiveness in this experiment, perhaps due to an increase in perceived male density. Additionally, younger females responded significantly more to 64 and 70 pIs than to the higher pulse rate, indicating that they are selective with respect to mate choice. Older females did not discriminate among the three pulse rates. Therefore, it was concluded that selectivity decreases with age. A further study was conducted to determine that these effects were due to age and not due to the differing periods without a mating between the two age groups. Again, stimuli were presented in a three-stimulus experimental design. Age was held constant at 28 days and time since last mating varied from 11 to 25 days. Females varyIng in time since last mating did not differ in their responses to the calling song pulse rates. This indicated that the increased motivation and decreased selectivity exhibited In the initial experiments were due to age and not to time without a mating. Neither time of trial nor female weight had an effect upon female phonotaxis. Data are discussed in terms of mate choice, residual reproductive value, and costs of choice.

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One hundred and thirty-three parents of students new ~o ~ive independent schools in Ontario wer. surveyed to inve~tigate school choice behaviour. Paren~s were asKed to indicate their reasons for changing schooling, ~he criteria for selection o~ a school and the nature of the search process. Parents were also asKed to ranK speci~ic precipitants for change and criteria for choice. Spearman RanK Correla.tion tests were run comparing precipitants for change and criteria for choice for the entire sample and sub-groups based on socioeconomic status, gender of the child and family size. No signl~icant differences were found between the various $ub-groups, however, there was a strong positive correlation between precipitants for change and criteria for choice.Chi sq,uare tests were run compa.ring the number of information sources utilized in the search process, and a comparison was made between the importance of the va.rious sources of information. The majority of parents were classified as ac~ive searchers, researching one alternative more carefully than others. Socioeconomic status was the only factor to have a sign ific:ant- effect on the ranKing of information sources.

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This thesis aims to uncover the dynamics, causes and outcomes of women's reliance on unregulated home-based child care in Ontario, Canada, and the implications ofthis form of care for women's equality. Drawing on a longitudinal qualitative study, I examine the diverse experience of 14 women using home-based child care and engaged in both paid work/training and care work for children under the age of six, and draw comparisons with users of other forms of child care. I argue that home-based child care involves high levels of instability for continuity of care and is chosen largely as a default position based on economic considerations. It represents a compromise between the demands of social reproduction and paid work/training that entangles mothers in relations of exploitation with care providers. Doing so leaves both mothers and care providers socially and economically vulnerable and relying on social networks to fill in the gaps.

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LaFond and Watts (2008) provide evidence that information asymmetry might be a determinant of accounting conservatism. One implication of their paper is that regulators trying to reduce information asymmetry by lowering the level of accounting conservatism might be wrong. However, there is a trend in moving away from conservative accounting. The typical example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption. The results show that the level of accounting conservatism decreases after mandatory IFRS adoption, but the adoption of IFRS is likely to weaken the relationship between information asymmetry and accounting conservatism. Moreover, this paper investigates how the change of accounting conservatism under IFRS is related to the change in information environment. The finding shows that accounting conservatism increases information environment, supporting the idea that, by providing comparatively credible information, conservative accounting is beneficial to the information environment.

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Multiple-choice assessment is used within nearly all levels of education and is often heavily relied upon within both secondary and postsecondary institutions in determining a student’s present and future success. Understanding why it is effective or ineffective, how it is developed, and when it is or is not used by teachers can further inform teachers’ assessment practices, and subsequently, improve opportunities for student success. Twenty-eight teachers from 3 secondary schools in southern Ontario were interviewed about their perceptions and use of multiple-choice assessment and participated in a single-session introductory workshop on this topic. Perceptions and practices were revealed, discussed, and challenged through the use of a qualitative research method and examined alongside existing multiple-choice research. Discussion centered upon participants’ perspectives prior to and following their participation in the workshop. Implications related to future assessment practices and research in this field of assessment were presented. Findings indicated that many teachers utilized the multiple-choice form of assessment having had very little teacher education coursework or inservice professional development in the use of this format. The findings also revealed that teachers were receptive to training in this area but simply had not been exposed to or been given the opportunity to further develop their understanding. Participants generally agreed on its strengths (e.g., objectivity) and weaknesses (e.g., development difficulty). Participants were particularly interested in the potential for this assessment format to assess different levels of cognitive difficulty (i.e., levels beyond remembering of Bloom’s revised taxonomy), in addition to its potential to perhaps provide equitable means for assessing students of varying cultures, disabilities, and academic streams.

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In the past three decades institutions for persons with intellectual disabilities (ID) have been downsizing and closing in Ontario, Canada. This trend is reflective of the changes that have occurred in society. As of March 2009 the last institution operated by the Ontario government for persons with ID closed, placing the remaining approximately 1000 persons into the community. The current study was an analysis of part of one study in a four-study research project, called the Facilities Initiative Study, to explore the impact of the closures on the lives of individuals who have been reintegrated into community settings. The goal of the current case study analysis was to describe the impact of changes in social inclusion, choice-making/autonomy, and adaptive/maladaptive functioning of four individuals prior to and following transition to the community. The results suggested that, in most cases, community integration was related to more social inclusion opportunities and autonomy in choice-making, a wider range of adaptive behaviors and fewer maladaptive behaviors. In some cases, the evidence suggested that some of these indices of quality of life were not improving. Overall, the study found that the differences observed were unique to each of the individuals who participated in the case study analysis. Some generalized themes were generated that can be applied to future deinstitutionalization endeavors.

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This paper examines the equity market response to firms’ disclosure of human rights violation risk with regard to conflict mineral usage as required by Section 1502 of the Dodd-Frank Act (the Act). This paper assesses the aggregate equity market response to regulatory events leading to the passage of the Act, the equity market reaction to voluntary early disclosures and mandatory disclosures of conflict mineral information in Form SD, as well as the determinants of the equity market response. Using a sample of 4,399 US registrants from January 1, 2008 to September 30, 2014, we document a significant negative stock market reaction to the passage of the Act and to conflict minerals disclosures on Form SD. The equity market reaction is more negative and limited to companies that source their minerals from conflict zones, companies with human rights violations, and companies with ambiguous disclosures. Taken together, the results of this study provide an economic justification for companies with poor conflict minerals practices to improve in order to avoid high costs that will arise if firms are forced to disclose human rights abuses. This paper also provides preliminary evidence that Form SD is successful in reducing the governance gap that exposes investors to unnecessary sanction, litigation and reputation risk from firms’ activities in conflict minerals usage.

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The conclusion of the article states "it appears that previously learned choices may affect future choices in Y-mazes for cattle. Another area that needs to be researched is the effects of a mildly aversive treatment versus a severely aversive treatment on the tendency of a bovine to resist changing a learned choice".