Differences in perceptions of teachers' and students' values of physical education programs in private universities in Taipei City, Taiwan

After the New University Code was issued in 1994, the university physical education program was at a crossroad in Taiwan. Physical education teachers are facing changes in the curriculum. The purpose of this study is to find a direction for the future in physical education by using a revised Value Orientation Inventory to investigate the teachers' and students' value orientations. Based on these findings, results could identify a value-based philosophy for physical education curriculum innovation at the private university in Taiwan. ^ The subjects of this study included forty-two physical education teachers and ninety-four current students in five private universities in Taipei City, Taiwan. Value Orientation Inventory were developed by Ennis and Chen (1993), was used to assess subjects on five items five value orientations. VOI data were collected and analyzed by using T-test, ANOVA, and a set of special contrasts. ^ The findings of this study indicated that ninety-four percent of the private university students and physical education teachers made consistent curricular decisions within one or more of the value orientations. Teachers perceived Disciplinary Mastery (DM) and Learning Process (LP) value orientations as the most important values. Students perceived Ecological Integration (EI) and Disciplinary Mastery as the most important values. Both teachers and students placed Social Reconstruction value orientation as the lowest value. There were significant differences between teachers' and students' value orientations. Differences were found in DM, LP, and SA (Self-Actualization). There also were significant differences between teachers' and students' value orientation based on students' gender and year at university. These findings lead to the conclusion that private university students' values are incongruent with the physical education teachers' values. The finding suggests that unless physical education teachers address students' values on EI and SA, conflict may occur. ^

Projeto de mobilidade urbana: estudo sobre processos de integração com habitação de interesse social nas obras do PAC da COPA 2014 em Natal/RN

The public political investments of urban mobility financed by PAC of Cup 2014 have developed discussions and questions by the civil society in Brazil expecting positive results to the urban infrastructure referring to the possible human rights violation and, specially, rights of habitation related to the removing/expropriation noticed. Natal, capital of Rio Grande do Norte, is into this context, due to the urban mobility project linking North Zone of the city to the Arena das Dunas stadium, financed by the PAC of Cup 2014, named West Structural Corridor, that crosses a field of social interest and proposes almost 400 expropriations. This research analyzes how strategies and mechanisms of integration were presented between the mobility project of West Structural Corridor and the Social Interest Habitation affected by this project. We have as hypothesis those projects financed by PAC of Cup 2014/Urban Mobility to Natal/RN present many problems related to the integration of social interest to the housing project, however the National Politics of Urban Development has planned this integration. As a result we detach 3 strategies in the elaboration process about the integration of those politics: (i) integration between municipal secretaries involved in this project; (ii) urban integration of the city; and (iii) integration of public rules or public politics integrated. For each strategy were presented the main mechanisms used to establish the integration of the project. Those mechanisms, however, in this process of establishment/implementation of the empirical research, presented many contradictions and conflicts that compose problems to the integration between the mobility project and the housing area affected.

Crescimento urbano e seus impactos no sistema de drenagem de uma bacia em Natal/RN

The uncontrolled growth of most Brazilian cities is not accompanied by the development of urban infrastructure. With increasing soil sealing, runoff and decreased infiltration volume, impacts on water resources and on population of the areas affected by urban growth are inevitable. This study aims to evaluate the use and occupation of a watershed and analyze the drainage system in order to control the impact using tools to integrate urban development with the drainage of rainwater in an important watershed in the Natal City, Rio Grande do Norte State. The study involved the characterization of the basin XII.4 on the land use and occupation, for the years 2005 and 2014. With the application of SWMM model was possible to analyze the impacts caused by the urbanization process in the existing drainage system, showing the two years analyzed have their areas very close to percentage saturation of impervious areas. Although the region is still predominantly single family residential, suffers increasing verticalization of mainly commercial buildings. The drainage system is inefficient for the area's needs by the year 2005. The drainage system was also tested for four variations of land use by developing scenarios. Scenario 1 is related to the year 2014, considered current. Scenario 2 was adopted the maximum rate of 80% for land use, allowed for the Natal City. Scenario 3 gives the critical condition of land use, with the area 100% impervious. Scenario 4 is applied to the existence of LID (Low Impact Device). The scenarios analysis showed that all indicate deficiency at some point of the drainage system as a result of the high degree of occupation of the area that generate higher flows than the initial drainage system capacity. With the study it became clear that the adoption of non-structural tools are effective in reducing flooding and improving the drainage system capacity.

Crescimento urbano e seus impactos no sistema de drenagem de uma bacia em Natal/RN

The uncontrolled growth of most Brazilian cities is not accompanied by the development of urban infrastructure. With increasing soil sealing, runoff and decreased infiltration volume, impacts on water resources and on population of the areas affected by urban growth are inevitable. This study aims to evaluate the use and occupation of a watershed and analyze the drainage system in order to control the impact using tools to integrate urban development with the drainage of rainwater in an important watershed in the Natal City, Rio Grande do Norte State. The study involved the characterization of the basin XII.4 on the land use and occupation, for the years 2005 and 2014. With the application of SWMM model was possible to analyze the impacts caused by the urbanization process in the existing drainage system, showing the two years analyzed have their areas very close to percentage saturation of impervious areas. Although the region is still predominantly single family residential, suffers increasing verticalization of mainly commercial buildings. The drainage system is inefficient for the area's needs by the year 2005. The drainage system was also tested for four variations of land use by developing scenarios. Scenario 1 is related to the year 2014, considered current. Scenario 2 was adopted the maximum rate of 80% for land use, allowed for the Natal City. Scenario 3 gives the critical condition of land use, with the area 100% impervious. Scenario 4 is applied to the existence of LID (Low Impact Device). The scenarios analysis showed that all indicate deficiency at some point of the drainage system as a result of the high degree of occupation of the area that generate higher flows than the initial drainage system capacity. With the study it became clear that the adoption of non-structural tools are effective in reducing flooding and improving the drainage system capacity.

The Effect of Slum Redevelopment on Child Health Outcomes: Evidence from Mumbai

As the population of urban poor living in slums increases, governments are trying to relocate people into government-provided free housing. Slum redevelopment affects every part of a household’s livelihood, but most importantly the health and wellbeing of younger generations. This paper investigates the effect of slum redevelopment schemes on child stunting levels. Data was collected in forty-one buildings under the slum-redevelopment program in Mumbai. The study demonstrates through a fixed effect regression analysis that an additional year of living in the building is associated with an increase in the height-for-age Z-score by 0.124 standard deviations. Possible explanations include an improvement in the overall hygienic environment, sanitation conditions, indoor air pollution, and access to health and water facilities. However, anecdotal evidence suggests that water contamination, loss of livelihood and increased expenses could worsen health outcomes for residents. This study prompts more research on the health effects of slum redevelopment projects, which are becoming increasingly common in the rapidly urbanizing developing world.

Medborgarmönstringen inom högern 1915–1936 : En begreppshistorisk och diskursorienterad undersökning av medborgarbegreppets utbredning, mening och funktion inom Allmänna valmansförbundet

During the 1920s and 1930s, the Swedish right-wing party Allmänna valmansförbundet (AVF) made citizen into a key concept within their political vocabulary and practice. This thesis examines the distribution, meaning and function of the concept of citizen within the AVF between 1915 and 1936. By using theoretical and methodological perspectives from both the English (Skinner) and German (Koselleck) side of conceptual history vis-à-vis Begriffsgeschischte, this study illuminates how a discursive framework took place within the AVF and expanded throughout the organisation. The constitutional reforms 1918/1921 and the organisational strength from opposite parties, stressed the importance for the AVF to assemble the citizens around conservative value laden concepts: responsibility, ansvar, and public participation, offentlighet. This new situation in political and social life, pushed the AVF towards a reorganisation. The aim was to educate the masses, women and youth into conservative citizens. Citizen became the sole tool in (i) upholding the traditional heritage between folk–state, and (ii) enabling the AVF citizen discourse to spread throughout the society. This study shows the multiple meaning and functions of the citizen concept within the AVF.  It provides a new understanding of how collective concepts became an important part of the struggle for power during the democratization process in Swedish political history and must in that respect be seen as an antithesis to the collective concepts of the Social Democratic Party during this period.  

Local Seafood Availability in San Diego, California Seafood Markets

Like many developed coastal cities, San Diego, California has strong geographic and recreational ties to the adjacent ocean, but weak culinary ones. Less than 10% of the seafood consumed in the U.S., and San Diego in particular, is domestic. The popularity and abundance of farmers’ markets and other local markets in San Diego indicates an interest among producers and the public alike in cultivating local, diverse food systems, but this trend has been slower to catch on for seafood. The goal of this project was, therefore, to define and begin to understand the influences on the patterns of locally sourced, domestic seafood availability in San Diego. This study focused on seafood availability in seafood markets including researching market websites and contacting seafood counter managers to determine the general frequency (consistent, occasional, none) at which the markets sold seafood produced by San Diego fishermen or aquafarmers. Seafood market locations were mapped, and demographic and spatial information was gathered for each market’s zip code. The results of the study revealed that only 8% of San Diego’s 86 seafood markets consistently carried San Diego-sourced seafood, and 14% of markets carried it on occasion. Increased density of these local seafood markets was correlated with proximity to the coast, with almost 80% of the markets located within 2 km of the coast. Neither per capita income nor racial diversity was correlated with local seafood market density, indicating that factors contributing to coastal isolation matter more than wealth or diversity in determining where local seafood is sold. The geographic disparity in local seafood availability may be due to a variety of factors, including a small fishing fleet, prevalence of imported seafood, limited waterfront and urban infrastructure needed to support a local seafood system, and a lack of public awareness about local fisheries. Information gleaned from this study can inform further investigation into the influences on local, equitable seafood systems, as well as help consumers, producers and marketers to make informed decisions about seafood purchases and marketing efforts.

Empreendedorismo social: criação de valor social no processo de gestão estratégica

O empreendedorismo social constitui uma ferramenta com um potencial estratégico fundamental para as organizações da economia social, sendo possível convergir com as necessidades sociais de um determinado indivíduo, grupo, comunidade ou sociedade, na medida em que permite a criação de valor social. Contudo, essa ferramenta estratégica também permite obter retorno financeiro, tão crucial para a sustentabilidade das organizações. Pretendeu-se através da presente Dissertação, analisar se as organizações da economia social que integram o processo de empreendedorismo social no seu modelo de gestão estratégica, conseguem estabelecer um equilíbrio entre a criação de valor social e a obtenção de retorno financeiro, contribuindo, desta forma, para um contexto económico-financeiro positivo. Em função do trabalho desenvolvido, verificou-se que as organizações inseridas na economia social valorizam o processo de empreendedorismo e inovação social seja para a criação de valor social como para a sua sustentabilidade. Não obstante, estas organizações revelam lacunas na implementação desse processo.

Uma cidade para pessoas: funcionalidade, racionalidade e emotividade nas relações mobiliário urbano, espaço público e cidadãos

This research investigates how functionality, rationality, and emotionality applied to urban furniture design contribute to the organization, legibility, and qualification of public spaces, according to different layouts, physical and visual qualities of the urban furniture as well as the quality of urban infrastructure that may influence the uses and appropriation of urban spaces by pedestrians, turning those spaces into socially centripetal or centrifugal places. The work consists of two parts. First refers to a bibliographical review concerning two main issues of the investigation: product design and legibility of public space, defining the conceptual and theoretical bases, linked to methodological strategies aimed at systemic planning and integrated management of urban furniture design and legibility of public spaces (sidewalks), that are necessary to define the existing relationships among the user s interface (pedestrians); product (urban artifacts); built environment (sidewalks). The second part refers to the achievement of empirical approach throughout visual analysis of public spaces and the functional and qualitative evaluation of the existing urban furniture in the central neighborhood of Cidade Alta, Natal, RN, according to the theoretical researched concepts and methodological procedures. The results expose the weaknesses and levels of intensity arising from the relations among public space, urban furniture, and users, revealing the need for theoretical and practical approaches which would help the decision-making in planning, designing and integrating innovative, sustainable, and ethical solutions in order to design attractive public spaces that could provide sociability and citizenship throughout integrated public management, city systemic thinking and urban identity. The suggested guidelines at the end of this research will provide the necessary strategies to design suitable urban furniture systems according to aesthetic and practical urban infrastructure and city context, aiming to ease visual and physical conflicts that may negatively interfere with the appropriation of public spaces by the citizens

O descompasso de uma experiência: avaliação do Programa Habitar Brasil na Comunidade África-Natal/RN

This research deals with the evaluation of the Programa do Governo Federal para Urbanização de Favelas Habitar Brasil(1993) carried out in the Africa slum - Redinha neighbourhood in Natal-Rn. This study carried out in period from 2005 to 2006 searches to identify the effects of the actions proposed by Program in 1993-1994 about the current urbanistic configuration of the Africa community. It analyzes the effectiveness in the process of achievement of the considered objectives to habitation, communitity equipments, infrastructure and agrarian regularization. On the evaluation process, it has been as reference the works developed by Adauto Cardoso (2004), Blaine Worthen (2004), Ronaldo Garcia (2001) and Rosângela Paz (2006). About the Habitational Policy with approach to the Urbanistic Right and the right to the housing, the reflections by Raquel Rolnik, Nabil Bonduki, Ermínia Maricato, Saule Júnior, Betânia de Moraes Alfonsin and Edésio Fernandes are main references. To gauge the execution of the objectives proposed by Habitar Brasil in 1993, it has searched in the documentary data of the time and in information gotten in interviews with technicians that had participated of the program, consistent references on what was considered, what was executed and the process of the intervention of Habitar Brasil in the Africa community. The area analysis in 2005-2006 has developed on the base of the urbanistic survey of the current situation from the four performance lines of the Program: habitation, infrastructure, community equipments and agrarian regularization, with a current urbanistic evaluation of Africa considering the intervention carried out in 1993 and 1994. The study points out the context of Brazilian Habitational Policy where the Programa Habitar Brasil was launched, explaining the main principles of the Program. In terms of local, it empahsizes the administrative-political factors that had contributed so that Natal-Rn city has been pioneering in the resources captation of Habitar Brazil (1993). Considering Habitar Brazil in Africa, the work argues and presents the intervention diagnosis and the proposal, developed by Program in 1993 evidencing the local problem of the time. After that, it makes a current reading of the area, identifying in 2006 representative elements of Habitar Brasil (1993-1994) for the Africa community. It identifies significant advances in the constitution of the institucional apparatus of the plaining system of Habitation of Social Interest for the city of Natal and points the fragilities in the implementation of the urban infrastructure actions and above all in the achievement of the objectives of the agrarian regularization

Obsolescence and Renewal: Transformation of Post War Concrete Buildings

In this thesis I investigate issues of post-war concrete buildings and how we can both add value and make adaptable what we have traditionally defined as not valuable and not adaptable. 55% of United States’ commercial building stock was built between the years of 1960 and 1980, leaving 36 billion square feet of building material to be adaptively reused or at the bottom of a landfill. Currently, our culture does not value many character defining features of these buildings making the preservation of these buildings difficult, especially at this 50 year critical moment of both the attribution of a “historic” status and time when major renovation of these buildings needs to occur. How can architects add value to a building type, sometimes called “brutalist”, that building culture currently under values and thinks is “obsolete”? I tested this hypothesis using the James Forrestal Building in Washington D.C. After close study of the obsolescence, value,history and existing conditions, I propose a design that adds value to Southwest Washington D.C. and may serve as an example for post-war renewal around the country.

Uma cidade para pessoas: funcionalidade, racionalidade e emotividade nas relações mobiliário urbano, espaço público e cidadãos

This research investigates how functionality, rationality, and emotionality applied to urban furniture design contribute to the organization, legibility, and qualification of public spaces, according to different layouts, physical and visual qualities of the urban furniture as well as the quality of urban infrastructure that may influence the uses and appropriation of urban spaces by pedestrians, turning those spaces into socially centripetal or centrifugal places. The work consists of two parts. First refers to a bibliographical review concerning two main issues of the investigation: product design and legibility of public space, defining the conceptual and theoretical bases, linked to methodological strategies aimed at systemic planning and integrated management of urban furniture design and legibility of public spaces (sidewalks), that are necessary to define the existing relationships among the user s interface (pedestrians); product (urban artifacts); built environment (sidewalks). The second part refers to the achievement of empirical approach throughout visual analysis of public spaces and the functional and qualitative evaluation of the existing urban furniture in the central neighborhood of Cidade Alta, Natal, RN, according to the theoretical researched concepts and methodological procedures. The results expose the weaknesses and levels of intensity arising from the relations among public space, urban furniture, and users, revealing the need for theoretical and practical approaches which would help the decision-making in planning, designing and integrating innovative, sustainable, and ethical solutions in order to design attractive public spaces that could provide sociability and citizenship throughout integrated public management, city systemic thinking and urban identity. The suggested guidelines at the end of this research will provide the necessary strategies to design suitable urban furniture systems according to aesthetic and practical urban infrastructure and city context, aiming to ease visual and physical conflicts that may negatively interfere with the appropriation of public spaces by the citizens

O descompasso de uma experiência: avaliação do Programa Habitar Brasil na Comunidade África-Natal/RN

This research deals with the evaluation of the Programa do Governo Federal para Urbanização de Favelas Habitar Brasil(1993) carried out in the Africa slum - Redinha neighbourhood in Natal-Rn. This study carried out in period from 2005 to 2006 searches to identify the effects of the actions proposed by Program in 1993-1994 about the current urbanistic configuration of the Africa community. It analyzes the effectiveness in the process of achievement of the considered objectives to habitation, communitity equipments, infrastructure and agrarian regularization. On the evaluation process, it has been as reference the works developed by Adauto Cardoso (2004), Blaine Worthen (2004), Ronaldo Garcia (2001) and Rosângela Paz (2006). About the Habitational Policy with approach to the Urbanistic Right and the right to the housing, the reflections by Raquel Rolnik, Nabil Bonduki, Ermínia Maricato, Saule Júnior, Betânia de Moraes Alfonsin and Edésio Fernandes are main references. To gauge the execution of the objectives proposed by Habitar Brasil in 1993, it has searched in the documentary data of the time and in information gotten in interviews with technicians that had participated of the program, consistent references on what was considered, what was executed and the process of the intervention of Habitar Brasil in the Africa community. The area analysis in 2005-2006 has developed on the base of the urbanistic survey of the current situation from the four performance lines of the Program: habitation, infrastructure, community equipments and agrarian regularization, with a current urbanistic evaluation of Africa considering the intervention carried out in 1993 and 1994. The study points out the context of Brazilian Habitational Policy where the Programa Habitar Brasil was launched, explaining the main principles of the Program. In terms of local, it empahsizes the administrative-political factors that had contributed so that Natal-Rn city has been pioneering in the resources captation of Habitar Brazil (1993). Considering Habitar Brazil in Africa, the work argues and presents the intervention diagnosis and the proposal, developed by Program in 1993 evidencing the local problem of the time. After that, it makes a current reading of the area, identifying in 2006 representative elements of Habitar Brasil (1993-1994) for the Africa community. It identifies significant advances in the constitution of the institucional apparatus of the plaining system of Habitation of Social Interest for the city of Natal and points the fragilities in the implementation of the urban infrastructure actions and above all in the achievement of the objectives of the agrarian regularization

Measuring the managerial benefits of tax compliance : a fresh approach

Managerial benefits of tax compliance have been identified by many authors in the tax compliance costs literature; they have however often been ignored when measuring the net effect of tax compliance on business taxpayers because it was believed that the measurement of such benefits was impossible or difficult. This paper first discusses the theoretical issues surrounding the valuation of managerial benefits, including the related tax/ accounting costs overlap problem; it then proposes a fresh approach for measuring managerial benefits. The proposed measurement model incorporates a subjective evaluation of useful accounting information by owner‑managers and objective measurements of accounting costs. Two main components of managerial benefits are identified: the incremental value of managerial accounting information and the savings on reporting costs. A study of small businesses conducted in late 2006, compared accounting practices between tax complying entities (TCEs) and tax compliance free entities (TFEs) and investigated how accounting information was valued by owner-managers in TCEs. The research adopted a mixed methodological design including a major quantitative phase followed by a minor qualitative phase. The results show that while a vast majority of TFEs maintained basic accounting functions, record keeping requirements imposed by tax compliance led to the implementation of more sophisticated accounting systems in TCEs. It was also found that TCE owner-managers assigned a relatively significant value to the managerial accounting information that is generated as a result of record keeping imposed by tax compliance, suggesting that substantial managerial benefits might be derived.

External auditors' reliance on internal auditing : further evidence.

Purpose – The purpose of this paper is to explore whether internal audit’s reporting relationship with the audit committee and the client’s business risk environment impact external auditors’ reliance on the work of internal audit. Design/methodology/approach – An experiment is conducted using a 2 £ 2 between-subjects design where we manipulate the above two factors at strong and weak levels. Participants are 66 audit partners, managers and seniors, all experienced with clients having internal audit functions. Findings – The results indicate that both factors affect external auditors’ reliance on work already undertaken by internal audit and their use of internal auditors (IA) as assistants. The results also indicate that external auditors are more likely to use internal audit for control evaluation tasks than for substantive tests of balances. The study does not find any significant interaction effects between the two factors. Originality/value – No prior studies have examined the influence of reporting relationship and client business risk on external auditors’ reliance decisions in the current governance environment. Further, the paper examines the impact of these factors on reliance on work already undertaken by internal audit and on using IA as assistants, with respect to both control evaluation work and substantive testing of balances.