Comply-or-explain in Sweden : A study on the quality of non-compliance explanations

Purpose: The purpose of this study is to examine the effectiveness of the comply-or-explain principle in Sweden to determine if the flexible approach is functioning as in-tended. Research design: This paper scrutinizes the quality of the explanations with respect to the Swedish Corporate Governance Code. A quantitative research with a cross-sectional design has been performed and the data collection covers 241 companies listed on Nasdaq OMX Stockholm for the fiscal year of 2014. The secondary data has been gathered from corporate governance reports of the researched companies and analysed by using a tax-onomy of explanations. Findings: The report demonstrates that the comply-or-explain principle in Sweden is effective. A clear majority of the explanations, 71,8%, were deemed as informative, mean-ing that a large proportion of the Swedish firms are utilizing the flexible approach in an effective manner. However, one out of four explanations were classified as insufficient and we have thus provided recommendations in order for the code to become even more effective. Contribution: Our findings provide insights on how the comply-or-explain principle works in a country that is supposed to be a leading example of how the comply-or-explain approach should be implemented. This study should be of significance for policy makers considering that we have outlined how the principle works and provided recommenda-tions on how the Swedish Corporate Governance Code can be improved. Value: Our findings demonstrate that companies listed on Nasdaq OMX Stockholm pro-vide high quality explanations that can serve as an inspiration for companies listed in other countries. Furthermore, the results indicate that managers are likely to act within ethically desired norm. Considering the social implications, as Swedish firms are informative in terms of explanations, it minimizes the risk of firms acting dishonestly.

Divulgação de informação sobre o governo das sociedades em Portugal: Extensão e determinantes

Tese de Doutoramento em Contabilidade

Feature selection environment for genomic applications

Background: Feature selection is a pattern recognition approach to choose important variables according to some criteria in order to distinguish or explain certain phenomena (i.e., for dimensionality reduction). There are many genomic and proteomic applications that rely on feature selection to answer questions such as selecting signature genes which are informative about some biological state, e. g., normal tissues and several types of cancer; or inferring a prediction network among elements such as genes, proteins and external stimuli. In these applications, a recurrent problem is the lack of samples to perform an adequate estimate of the joint probabilities between element states. A myriad of feature selection algorithms and criterion functions have been proposed, although it is difficult to point the best solution for each application. Results: The intent of this work is to provide an open-source multiplataform graphical environment for bioinformatics problems, which supports many feature selection algorithms, criterion functions and graphic visualization tools such as scatterplots, parallel coordinates and graphs. A feature selection approach for growing genetic networks from seed genes ( targets or predictors) is also implemented in the system. Conclusion: The proposed feature selection environment allows data analysis using several algorithms, criterion functions and graphic visualization tools. Our experiments have shown the software effectiveness in two distinct types of biological problems. Besides, the environment can be used in different pattern recognition applications, although the main concern regards bioinformatics tasks.

Nucleation, growth and breakage phenomena in agitated wet granulation processes: a review

Wet agglomeration processes have traditionally been considered an empirical art, with great difficulties in predicting and explaining observed behaviour. Industry has faced a range of problems including large recycle ratios, poor product quality control, surging and even the total failure of scale up from laboratory to full scale production. However, in recent years there has been a rapid advancement in our understanding of the fundamental processes that control granulation behaviour and product properties. This review critically evaluates the current understanding of the three key areas of wet granulation processes: wetting and nucleation, consolidation and growth, and breakage and attrition. Particular emphasis is placed on the fact that there now exist theoretical models which predict or explain the majority of experimentally observed behaviour. Provided that the correct material properties and operating parameters are known, it is now possible to make useful predictions about how a material will granulate. The challenge that now faces us is to transfer these theoretical developments into industrial practice. Standard, reliable methods need to be developed to measure the formulation properties that control granulation behaviour, such as contact angle and dynamic yield strength. There also needs to be a better understanding of the flow patterns, mixing behaviour and impact velocities in different types of granulation equipment. (C) 2001 Elsevier Science B.V. All rights reserved.

Eu só quero chocolate : um estudo sobre a importância de aspectos pessoais e contextuais no consumo de chocolate

Muitos alimentos são conhecidos apenas em alguns grupos humanos, por diversas razões. Outros, entretanto, tornaram-se praticamente universais, sendo conhecidos e apreciados em quase todas as sociedades humanas com condições econômicas que permitam sua inclusão no âmbito do comércio internacional. Um deles, em especial, está no foco de interesse da presente investigação. Não se trata de alimento relevante para a composição dos hábitos alimentares cotidianos em qualquer grupo humano, mas que ocupa posição privilegiada em termos de preferência em diferentes lugares do mundo: o chocolate. O presente trabalho buscou conhecer e analisar fatores que influenciam o consumo de chocolate de um conjunto de pessoas e as modalidades de explicação ou justificação que apresentam para o seu padrão de consumo e para o tipo de interesse que têm pelo chocolate. Para a coleta de dados foi utilizado um questionário com 62 questões fechadas e 1 questão aberta - que utilizou a técnica da evocação. Participaram 313 homens e mulheres, a maioria na faixa etária entre 16 e 25 anos. Foram exploradas variáveis como situação sócio-econômica, peso corporal, estado de saúde, frequência e quantidade de chocolate consumido, preferência em relação ao consumo de alimentos em geral, além de terem sido verificadas quais situações os participantes admitem estarem associadas a variações no padrão de consumo de chocolate, tendo sido incluídas tanto situações estressantes quanto relaxantes. Foram abordados também alguns pontos considerados controversos a respeito do consumo de chocolate, que são objeto de interesse científico e merecem grande atenção dos meios de comunicação. Houve interesse especial na discussão das diferenças encontradas quando os padrões de consumo de homens e mulheres são comparados. Ficou evidente, no grupo de participantes, que a influência de muitos dos aspectos considerados sobre o consumo do chocolate não se processam de forma idêntica sobre homens e mulheres. Confirma-se a grande difusão cultural da ideia de que mulheres comem mais chocolate que homens e que a seleção de alimentos feminina é mais sensível a fatores associados a variações de estados afetivos, o que pode ter papel na discussão de dependências e transtornos alimentares. Em consonância com a literatura sobre comportamento alimentar, os dados apoiam a proposição de que é insuficiente considerar apenas fatores culturais ou biológicos, de maneira isolada, para explicar os motivos que levam ao consumo de determinados alimentos.

Atividade física, ansiedade e gravidez

Introdução: A gravidez e a prática da atividade física (AF) são temas ainda pouco abordados na nossa sociedade. Muitas mulheres sofrem de ansiedade no período pré-natal e não conhecem os benefícios que a prática da AF tem sobre a mesma. Estudos demonstram que a AF está associada à diminuição da ansiedade, contudo poucos avaliam este efeito na gravidez. Objetivo(s): Os objetivos deste estudo foram classificar o nível de AF das grávidas; avaliar os sintomas de ansiedade e analisar a associação entre os níveis de ansiedade e a AF das gestantes. Métodos: Trata-se de um estudo longitudinal prospetivo, realizado numa amostra de 56 grávidas com idades entre os 18 e os 37 anos (29,14 ±4,641 anos). As participantes foram avaliadas em dois momentos, T1 (10-12 semanas gestacionais) e T2 (20-22 semanas gestacionais), tendo sido mensurada a AF com acelerómetros GTX3 e a ansiedade com a escala de Zung. Resultados: A média da AF leve e moderada não apresentou diferenças entre os dois momentos de avaliação; contudo, verificou-se uma tendência para a AF leve diminuir do primeiro para o segundo trimestre (1283,88 ± 530,37 vs 1098,16 ± 489,72 counts/min total semana; p=0,459) e a AF moderada aumentar (2470,62 ± 404,50 vs 2528,55 ± 493,05 counts/min total semana; p=0,459). A maioria das grávidas não cumpriu as recomendações da ACSM nos dois momentos de avaliação (T1: 72,1% e T2: 73,2%) (p=0,06). Não se verificaram diferenças no estado de ansiedade das grávidas de T1 para T2. 10,7% das grávidas apresentaram ansiedade em T1 e 7,1% em T2 (p=0,063). Cumprir ou não as recomendações da ACSM não esteve associado ao estado de ansiedade. Conclusão: Neste estudo verificámos que a maioria das gravidas não cumpre as recomendações da AF segundo ACSM, os níveis de ansiedade não diferiram ao longo da gravidez, verificámos ainda que o cumprimento das recomendações da AF não está associado aos níveis de ansiedade.

Infrastructure Plan for Iowa’s Future Economy A Strategic Direction, May 2010

Iowa’s infrastructure is at a crossroads. A stalwart collection of Iowans dared to consider Iowa’s future economy, the way ahead for future generations, and what infrastructure will be required – and what will not be required – for Iowa to excel. The findings are full of opportunity and challenge. The Infrastructure Plan for Iowa’s Future Economy: A Strategic Direction tells the story and points the way to a strong economy and quality of life for our children and our children’s children. This plan is different from most in that the motivation for its development came not from a requirement to comply or achieve a particular milestone, but, rather, from a recognition that infrastructure, in order to ensure a globally-competitive future economy, must transform from that of past generations. It is not news that all infrastructure – from our rich soil to our bridges – is a challenge to maintain. Prior to the natural disasters of 2008 and the national economic crisis, Iowa was tested in its capacity to sustain not only the infrastructure, but to anticipate future needs. It is imperative that wise investments and planning guide Iowa’s infrastructure development. This plan reflects Iowa’s collective assessment of its infrastructure– buildings, energy, natural resources, telecommunications, and transportation – as, literally, interdependent building blocks of our future. Over the months of planning, more than 200 Iowans participated as part of committees, a task force, or in community meetings. The plan is for all of Iowa, reflected in private, nonprofit, and public interests and involvement throughout the process. Iowa’s success depends on all of Iowa, in all sectors and interests, to engage in its implementation. The Infrastructure Plan for Iowa’s Future Economy: A Strategic Direction sets a clear and bold direction for all stakeholders, making it clear all have a responsibility and an opportunity to contribute to Iowa’s success.

Leptogenesis as the origin of matter-antimatter asymmetry in extra dimensional and supersymmetric models

The Standard Model of particle physics is currently the best description of fundamental particles and their interactions. All particles save the Higgs boson have been observed in particle accelerator experiments over the years. Despite the predictive power the Standard Model there are many phenomena that the scenario does not predict or explain. Among the most prominent dilemmas is matter-antimatter asymmetry, and much effort has been made in formulating scenarios that accurately predict the correct amount of matter-antimatter asymmetry in the universe. One of the most appealing explanations is baryogenesis via leptogenesis which not only serves as a mechanism of producing excess matter over antimatter but can also explain why neutrinos have very small non-zero masses. Interesting leptogenesis scenarios arise when other possible candidates of theories beyond the Standard Model are brought into the picture. In this thesis, we have studied leptogenesis in an extra dimensional framework and in a modified version of supersymmetric Standard Model. The first chapters of this thesis introduce the standard cosmological model, observations made on the photon to baryon ratio and necessary preconditions for successful baryogenesis. Baryogenesis via leptogenesis is then introduced and its connection to neutrino physics is illuminated. The final chapters concentrate on extra dimensional theories and supersymmetric models and their ability to accommodate leptogenesis. There, the results of our research are also presented.

Associação entre indicadores do ambiente construído e variáveis individuais com atividade física no lazer e no transporte em adultos do município de Rio Claro - SP

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Extractable Soil Phosphorus Concentrations and Creeping Bentgrass Response on Sand Greens

Few studies have directly related turfgrass growth and quality responses to extractable soil P concentrations in sand greens. A 3-yr field experiment was conducted on a sand-based putting green to determine creeping bentgrass (Agrostis stolonifera L.) growth and quality responses to extractable soil P. Extractable soil P concentrations were obtained by using the modified-Morgan, Mehlich-1, and Bray-1 extractants. Critical extractable P concentrations (above which there is a low probability of response to increasing soil P concentrations) for shoot counts, thatch thickness, relative clipping yields, quality ratings, P deficiency ratings, tissue P concentrations, and root weights were determined using Cate-Nelson (CN) and quadratic response and plateau (QRP) models. Both models fit the data relatively well in most cases (R2 values from 0.12 to 0.89), and critical concentrations for the QRP models were always greater than the CN models. Critical extractable P concentrations were lowest for the modified-Morgan extractant (1.4 to 12.0 mg kg(-1)) and greatest for the Mehlich-1 extractant (14.1 to 63.6 mg kg(-1)). Application of estimated critical extractable P concentrations in this study could be used to substantiate observed responses or explain lack of responses in other previously reported creeping bentgrass P studies. We found better model fits with modified-Morgan extractable P for bentgrass quality ratings, deficiency ratings, and tissue P concentrations than with P extracted by the Mehlich or Bray methods. This suggests that the modified-Morgan extractant may have advantages over stronger-acid extractants when used on sand-based media. The results can be used to revise or update existing P fertilization recommendations for bent-grass grown on sand-based media.

Akrasia and the Aesthetic: Human Agency and the Site of Literature, 1760-1820

This study focuses on a series of foundational stylistic and formal innovations in eighteenth-century and Romantic literature, and argues that they can be cumulatively attributed to the distinct challenges authors faced in representing human action and the will. The study focuses in particular on cases of “acting against better judgment” or “failing to do what one knows one ought to do” – concepts originally theorized as “akrasia” and “weakness of the will” in ancient Greek and Scholastic thought. During the Enlightenment, philosophy increasingly conceives of human minds and bodies like systems and machines, and consequently fails to address such cases except as intractable or incoherent. Yet eighteenth-century and Romantic narratives and poetry consistently engage the paradoxes and ambiguities of action and volition in representations of akrasia. As a result, literature develops representational strategies that distinguish the epistemic capacities of literature as privileged over those of philosophy.

The study begins by centering on narratives of distempered selves from the 1760s. Jean-Jacques Rousseau’s Confessions and Laurence Sterne’s A Sentimental Journey narrate cases of knowingly and weakly acting against better judgment, and in so doing, reveal the limitations of the “philosophy of the passions” that famously informed sentimental literature at the time. These texts find that the interpretive difficulties of action demand a non-systematic and hermeneutic approach to interpreting a self through the genre of narrative. Rousseau’s narrative in particular informs William Godwin’s realist novels of distempered subjects. Departing from his mechanistic philosophy of mind and action, Godwin develops the technique of free indirect discourse in his third novel Fleetwood (1805) as a means of evoking the ironies and self-deceptions in how we talk about willing.

Romantic poetry employs the literary trope of weakness of will primarily through the problem of regretted inaction – a problem which I argue motivates the major poetic innovations of William Wordsworth and John Keats. While Samuel Taylor Coleridge sought to characterize his weakness of will in philosophical writing, Wordsworth turns to poetry with The Prelude (1805), revealing poetry itself to be a self-deceiving and disappointing form of procrastination. More explicitly than Wordsworth, John Keats identifies indolence as the prime symbol and basis of what he calls “negative capability.” In his letters and poems such as “On Seeing the Elgin Marbles” (1817) and “Ode on Indolence” (1819), Keats reveals how the irreducibly contradictory qualities of human agency speak to the particular privilege of “disinterested aesthetics” – a genre fitted for the modern era for its ability to disclose contradictions without seeking to resolve or explain them in terms of component parts.

Medicaid bulletin #16-004

The South Carolina Department of Health and Human Services publishes Medicaid Bulletins to clarify existing policies or explain new policies of the Medicaid program.

Medicaid bulletin MB# 16-005

The South Carolina Department of Health and Human Services publishes Medicaid Bulletins to clarify existing policies or explain new policies of the Medicaid program.

Medicaid bulletin #16-012

The South Carolina Department of Health and Human Services publishes Medicaid Bulletins to clarify existing policies or explain new policies of the Medicaid program.

Medicaid bulletin #16-013

The South Carolina Department of Health and Human Services publishes Medicaid Bulletins to clarify existing policies or explain new policies of the Medicaid program.