The Complementarity between segment disclosure and earnings quality, and its effect on cost of capital

We investigate the role of earnings quality in determining the levels of segment disclosure, and whether and how better quality earnings and segment disclosure influences cost of capital. Using a large US sample for the period 2001-2006, we find a positive relation between earnings quality and levels of segment disclosures. We also find that firms providing better quality segment information, contingent upon good earnings quality, enjoy lower cost of capital. We base our empirical tests on a self created index of segment disclosure. Our results contribute to a better understanding of (1) the incentives for providing segment disclosures, and (2) how accounting quality (quality of segment information and earnings quality) is related to the cost of capital.

The form and function of aggressive subtypes: Relations with the goodness of fit between adolescent temperament and parent personality

The current research investigated whether the interaction between adolescent temperament and parent personality, consistent with the goodness of fit perspective, differentially predicted overt (e.g., kicking, punching, insulting) and relational (e.g., gossiping, rumour spreading, ostracising) forms of reactive (e.g., provoked, a response to goal blocking, unplanned and emotional) and proactive (e.g., unprovoked, goal-directed, deliberate and relatively unemotional) aggression. Mothers, fathers and their adolescent child (N = 448, age 10-17) from southern Ontario, Canada filled out questionnaires on adolescent temperament (i.e., frustration, fear, and effortful control) and aggression. Parents reported on their own personality traits (i.e., agreeableness, conscientiousness, and emotional stability). The form and function of aggression not encompassed by the subtype under investigation were controlled in each regression analysis. Consistent with the hypothesis, results indicated that a poor fit between adolescent temperament vulnerabilities and lower parent personality traits, including agreeableness, conscientiousness and emotional stability, was predictive of greater levels of differentiated aggression. For instance, lower father conscientiousness strengthened the relation between higher frustration and reactive overt aggression. Unexpectedly in some cases, temperament risk factors were more strongly associated with aggression subtypes when personality scores were at higher levels, particularly agreeableness and conscientiousness, traits normally considered to be at the optimal end of the dimension. For example, higher father agreeableness strengthened the relation between higher frustration and reactive relational aggression. At the main effects level, low fearfulness was significantly associated with only the overt subtypes of aggression, and unexpectedly, higher frustration and lower effortful control were related to both proactive and reactive subtypes of aggression. A temperamentally vulnerable adolescent was also at greater risk of displaying aggressive behaviour when the father lacked emotional stability, but not the mother. These results are broadly consistent with the prediction that temperament risk factors are more strongly associated with aggression subtypes when an adolescent predisposition does not fit well with parent personality traits. Mechanisms pertaining to stress in the family environment and the fostering of self-regulation abilities are discussed with respect to why a poor fit between temperament and parent personality is predictive of adolescent differentiated aggression.

Non-Markovianity through flow of information between a system and an environment

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

The moderating role of personal mastery on the relationship between caregiving status and multiple dimensions of fatigue

OBJECTIVE: A substantial proportion of chronically-stressed spousal dementia caregivers report fatigue. The objective of this study was to examine whether personal mastery moderates the relationship between caregiving status (caregiver/non-caregiver) and multiple dimensions of fatigue. METHODS: Seventy-three elderly Alzheimer's caregivers and 41 elderly non-caregivers completed the Multidimensional Fatigue Symptom Inventory-Short Form (MFSI-SF) and questionnaires assessing mastery. RESULTS: Regression analyses indicated that global fatigue was significantly higher for caregivers (M = 38.0 +/- 21.0) compared to non-caregivers (M = 18.2 +/- 10.4). However, personal mastery moderated the relation between caregiving status and global fatigue (t = -2.03, df = 107, p = 0.045), such that for those with low mastery, caregivers' fatigue scores were 18.1 points higher than non-caregivers, and for those with high mastery, this difference was only 7.5 points. For specific dimensions of fatigue, mastery moderated the relations between caregiving status and both emotional (t = -2.01, df = 107, p = 0.047) and physical (t = -2.51, df = 107, p = 0.014) fatigue. Specifically, association between caregiving status and emotional fatigue was greater when mastery was low than when mastery was high. Caregiving status was significantly associated with physical fatigue when mastery was low, but not when mastery was high. Significant main effects were found between mastery and general fatigue and vigor. CONCLUSION: Given the proportion of fatigued caregivers and the impact fatigue has on health; these findings provide important information regarding mastery's relationship with fatigue and may inform interventions aiming to alleviate fatigue in caregivers. Copyright (c) 2009 John Wiley ; Sons, Ltd.

Correspondence between muscle motion and EMG activity during whole body vibration

The aim of this study is to highlight the relation between muscle motion and electromyographyc activity during whole body vibration. This treatment is accounted for eliciting a reflex muscle activity in response to vibratory stimulation. Simultaneous recordings from quadriceps Rectus Femoris EMG and 3D muscle accelerations on fifteen subjects undergoing vibration treatments were collected. In our study vibrations were delivered via a sinusoidal oscillating platform at different frequencies (10-45 Hz), with a constant amplitude. Muscle motion was estimated by processing accelerometer data. Displacements revealed a mechanical resonant-like behaviour of the muscle; resonance frequencies and dumping factors depended on subject. Large EMG motion artifacts were removed using sharp notch filters centred at the vibration frequency and its superior harmonics. RMS values of artifact-free EMG were found correlated to the actual muscle displacement. The results were in accordance to the hypothesis of a proprioceptive response during vibration treatment. Nevertheless, motion artifacts produced an overestimation of muscle activity, therefore its removal was essential. © 2009 Springer Berlin Heidelberg.

Association between physical activity and cardiorespiratory factors in adolescents: a cross-sectional exploratory study

Background: Currently, under half of the adolescents reach recommended daily levels of physical activity (PA). It is known that higher levels of PA lead to higher levels of cardiorespiratory fitness (CRF) and therefore, a health-related CRF criterion value could contribute to identify the target population for primary cardiovascular disease prevention. Therefore, the aim of this study was to explore the relation between PA levels and CRF factors in healthy adolescents. Methods: A cross-sectional exploratory study with healthy adolescents aged 12-18 years old was conducted. Socio-demographic and body composition data were collected using a questionnaire. PA level was scored with the Physical Activity Index (PAI) and CRF assessment included lung function (LF) measured with spirometry and exercise tolerance measured with Incremental Shuttle Walking Test (ISWT). According to PAI scores the sample was divided in two groups: 1 (sedentary, low and moderately active); 2 (vigorously active (VA)). Descriptive statistics were applied to characterise the sample. Independent sample t-tests assessed differences between groups and simple logistic regressions identified the predictors of being VA. Results: The study included 115 adolescents (14.63±1.70 years old; 56.52% female). Adolescents presented a normal body mass index=21.19±3.14 Kg.m-2) and LF (forced expiratory volume in the first second (FEV1)=105.58±12.73% of the predicted). Significant differences were found between groups in height (G1–163.44±8.01; G2–167±8.65; p=0.024), LF (FEV1/ forced vital capacity (FVC); G1–97.58±10.66; G2–94.04±8.04; p=0.049), ISWT distance (G1– 1089.81±214.04; G2–1173.60±191.86; p=0.038); heart rate (HR) at rest (G1– 84.61±13.68; G2–79.23±13.81; p=0.038), HR at the end of the best ISWT (G1– 124.71±37.57; G2–133.54±33.61; p=0.041) and percentage of the maximal HR achieved during ISWT (G1–63.09±19.03; G2–67.53±17.08; p=0.043). Simple logistic regressions showed that height (OR–1.054; 95%CI 1.006-1.104), ISWT distance (OR–1.002; 95%CI 1.000-1.004) and HR at rest (OR–0.971; 95%CI 0.945-0.999) were predictors of being VA. Conclusions: Results suggest that more physically active adolescents have a better CRF profile. The findings suggest that PA is important to adolescents’ health status and it should be encouraged since childhood. Clinical practice will benefit from the use of PAI, ISWT and HR findings, allowing physiotherapists to use it for prescribing exercise.

Relationship between subjective wellbeing and weight perception in children and adolescents: Gender and age differences

The relation between weight status (Body Mass Index - BMI), weight perception and subjective wellbeing remains unclear. Several studies conclude that discrepancies can be found between weight status and weight perception, among children and adolescents. The present study aims at investigating the associations between subjective wellbeing and individual characteristics, among children and adolescents. The sample included 1200 children and adolescents (51.7 % girls, aged 9 to 17). Their mean age was 12.55 years (SD = 1.61). The questionnaire was completed in school context, asking about the subjective wellbeing, use of self-regulation, eating behavior awareness/care, weight perception and sociodemographic questions such as age, gender and BMI. The study found a strong association between BMI and weight perception, although subjective wellbeing was better explained by weight perception than by BMI. Eating awareness and self-regulation also played an important role in subjective controlling for age and gender. Age and gender interfere in the relation between subjective wellbeing and other variables. The multiple regression model is more robust and explicative for girls and older children. Psychological factors related to weight, such as weight perception, self-regulation and eating awareness have a stronger explicative impact in subjective wellbeing compared to physical aspects, such as Body Mass Index. The relation between subjective wellbeing and weight is influence by age and gender.

Examining and describing professional development and continuing education in the personal training and fitness industry : sites and issues of disconnect

The following phenomenologically oriented study examines and describes the relevance and effectiveness of professional development and continuing education programs for real-world situations of personal trainers. The participants were personal trainers, facility managers, and persons involved in the accreditation process. Data collection took place in 3 phases. The first phase consisted of the participants completing the PUMP Questionnaire, followed by focus groups with personal trainers and interviews with managers. The study's 3 data sets required reduction via a content analysis by question, content analysis by existential categories, and further thematic analysis using the lived relation existential dimension. The discussion contains the salient sites and issues of disconnect between clients, personal trainers, and facility managers and how they might affect the personal training experience. The intergenerational disconnect emphasized between Boomers as clients and Millennials as personal trainers requires further exploration and dialogue and underscores the need for different approaches to content and delivery of professional development and continuing education experiences for personal trainers and managers of fitness facilities.

Relation between intraoperative EMG values and final pedicle screw position as seen on CT images

Introduction: Intraoperative EMG based neurophysiological monitoring is increasingly used to assist pedicle screw insertion. We carried out a study comparing the final screw position in the pedicle measured on CT images in relation to its corresponding intraoperative muscle compound action potential (CMAP) values. Material and methods: A total of 189 screws were inserted in thoracolumbar spines of 31 patients during instrumented fusion under EMG control. An observer, blinded to the CMAP value, assessed the horizontal and vertical 'screw edge to pedicle edge' distance perpendicular to the longitudinal axis of the screw on reformatted CT reconstructions using OsiriX software. These distances were analysed with their corresponding CMAP values. Data from 62 thoracic and 127 lumbar screws were processed separately. Interobserver reliability of distance measurements was assessed. Results: No patient suffered neurological injury secondary to screw insertion. Distance measurements were reliable (paired t-test, P = 0.13/0.98 horizontal/vertical). Two screws had their position altered due to low CMAP values suggesting close proximity of nerve tissue. Seventy five percent of screws had CMAP results above 10mA and had an average distance of 0.35cm (SD 0.23) horizontally and 0.46cm (SD 0.26) vertically from the pedicle edge. Additional 12% had a distance from the edge of the pedicle less than 0mm indicating cortical breach but had CMAP values above 10mA. A poor correlation between CMAP values and screw position was found. Discussion: In this study CMAP values above 10mA indicated correct screw position in the majority of cases. The zone of 10-20mA CMAP carries highest risk of a misplaced screw despite high CMAP value (17% of screws this CMAP range). In order to improve accuracy of EMG predictive value further research is warranted including improvement of probing techniques.

A course on collaboration between social workers and general practitioners during their vocational training

The educational programme reported was an experiment in the vocational training scheme of the department of General Practice, Erasmus University, Rotterdam, Holland, and is now part of the course. The programme focused on the training in team function (co-operation) given to trainee GPs and social workers. It became clear that both groups during their professional training develop markedly different attitudes and views about patient (client) care. These differences form a fundamental handicap in any discussion about teamwork. During the programme the students were made aware of this divergence of viewpoint and were taught how to handle these resulting handicaps and, if possible, to eliminate them.

Supply, demand and a failure of understanding: addressing the culture clash between archaeologists' expectations for training and employment in 'academia' versus 'practice

A university degree is effectively a prerequisite for entering the archaeological workforce in the UK. Archaeological employers consider that new entrants to the profession are insufficiently skilled, and hold university training to blame. But university archaeology departments do not consider it their responsibility to deliver fully formed archaeological professionals, but rather to provide an education that can then be applied in different workplaces, within and outside archaeology. The number of individuals studying archaeology at university exceeds the total number working in professional practice, with many more new graduates emerging than archaeological jobs advertised annually. Over-supply of practitioners is also a contributing factor to low pay in archaeology. Steps are being made to provide opportunities for vocational training, both within and outside the university system, but archaeological training and education within the universities and subsequently the archaeological labour market may be adversely impacted upon by the introduction of variable top-up student fees.

Spontaneous canine transmissible venereal tumor: association between different phenotypes and the insertion LINE-1/c-myc

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Educational and professional background and success in the labor market: the case of Portuguese immigrants in the Netherlands

The aim of this paper is to describe the relationship between educational and professional occupation trajectories of Portuguese immigrants in The Netherlands. To this end, the sample used comprises Portuguese immigrants that arrived in The Netherlands in two periods which represent the highest influx of immigrants: around the years 1966 and 2002. The analysis of the data shows a strong relationship between the level of professional education and the level of professional occupation. Furthermore, some exceptions to the generalizations found show that in service training may lead to an improvement of the possibilities to ascend regarding the level of professional occupation.

What is the Relation between Human Practical Action and an Accompanying Discourse? Discussing the Status of Practical Theory

The article discusses the function of an accompanying discourse in relation to the genesis of human practical action. On the one side, theory cannot be taken as the ground for practical action; practical action is not a realisation of intentions. On the other hand, human practical action is accompanied by series of explanations, justifications, declarations of intent, pre‑ and post-rationalisations, motivations etc. These accompanying discourses seem in one way or the other to be necessary for the actual realisation of human practical action. Following Pierre Bourdieu, it is suggested that an accompanying discourse cannot in a meaningful manner be separated from the human practical action, that practical theory should be regarded not as theory but as part of practice, and that practical theory first of all provides a common language for talking about practice and hence for reproducing a fundamentally arbitrary idea of the genesis of human practical action. Parallels are drawn to the education/formal training of semi-professionals.

College radio as coaching professional. Analysis of the relationship between the degrees and Spanish university radio

College radio is subject to constant transformation. The rise of information and communications technologies has allowed its development and modernization as well as the proliferation of new professional profiles. This research aims to analyze the connection of the Spanish university stations with the relevant qualifications. To do this, we use a comparative methodology based on examination of descriptors and specific principal subjects of degrees such as Audiovisual Communication and Journalism, although we will be using other degrees that are acquiring more responsibilities in a radio station, such as the degree in Information and Documentation. In conclusion, structural weaknesses in the university environment are observed, but future possibilities are detected as well: A college radio station is a place of convergence between the training of students from different degrees and reality itself, a versatile medium that provides the relevance of being the first professional contact of college students with the labor market.