I examine the information content of unrealized cash flow hedge gains/losses for future profitability and stock returns. An unrealized gain on a cash flow hedge suggests that the price of the underlying hedged item (i.e. commodity price, foreign currency exchange rate or interest rate) moved in a direction that negatively affects the firm. Based on this inverse relation, I find that unrealized cash flow hedge gains/losses are negatively associated with future gross margin. This association is weaker for firms that have the ability to pass input price changes through to customers. Finally, I find that investors do not immediately price the information conveyed by cash flow hedges. Instead, investors appear surprised by future realizations of gross margin, consistent with the view that a lack of transparent disclosure on future hedged transactions leads to a delay in pricing. These results may inform current policy decisions of both the FASB and SEC.

The author of the paper: Egle Zineviciene The theme of the paper: Gymnasium and comprehensive school students’ self-evaluation The place of the Lithuanian University of Agriculture. The department of preparation of the paper: professional pedagogics and psychology. Akademija, 2006 The size of the paper: 68 p. The paper comprises: 5 tables, 5 illustrations, 10 appendixes. Additional literature: 43 The object of the analysis: Gymnasium and comprehensive school students’ self-evaluation The methods of the analysis: 1. The questionnaire of achievements’ motivation, which is supposed to define the orientation whether to positive or negative side. (S. Sarason, I. Levis) 2. The scale of self-evaluation (Dembo – Rubinstein). 3. The scale of anxiety. (Kondratas). 4. The analysis of pretence levels (Dembo – Rubinstein). The results of the analysis: Self- evaluation is one of the most important factors ensuring the success of learning. The self-evaluation is formed not only by their learning or its results. It is very important that every child in the class would feel safe, loved and respected, that a teacher would induce his self- sufficiency and individuality. While doing the research it turned out that both the gymnasium and the comprehensive school pupils evaluate themselves insufficiently however gymnasium students evaluate themselves worse than comprehensive school pupils. The girls evaluate themselves worse than fellows both in gymnasium and... [to full text]

Public participation is a central objective of environmental assessment process and a means by which the concerns and interests of the public are considered before a project proceeds. However, there have always been concerns as to the real influence of the public in the environmental assessment process. Using a qualitative comparative case study approach, this study considered two types of assessment established in the Canadian Environmental Assessment Act, comprehensive studies and review panels, to understand which of the two process options results in more meaningful consideration of intervenor concerns. The results indicate that though proponents were responsive to intervenor comments during comprehensive studies, panel reviews resulted in more uptake of intervenor concerns. On the issue of which process option provided more opportunities for public participation, the findings suggest that there were no significant differences between the two options because the entry points for public participation were similar.

No description available.

The research project focused on studying the effectiveness of placemaking initiatives to promote social, physical and economic improvements. The case of study is the Central Park neighbourhood in Winnipeg, Manitoba, named after its major public space. The research indicated placemaking initiatives were capable of contributing to increasing safety, promoting community development and enhancing opportunities for social interaction. However, the capacity of placemaking to achieve positive improvements is directly determined by the involved stakeholders. The Central Park initiatives were successful due to the emphasis on engaging the residents and neighbourhood organizations. The residents were given the opportunity to meaningfully share their experience and aspirations with external stakeholders. The collaborative approach to placemaking contributed to the development of a sense of ownership. The residents saw their input reflected in the amenities and programming offered in Central Park. The planning profession can benefit from using placemaking practices to engage in comprehensive planning.

This study explored the extent to which teacher stress management and wellness could be mediated by the comprehensive school health [CSH] model, and in turn, if improvements in staff wellness could strengthen engagement and sustainability in CSH. CSH is a framework for promoting wellbeing within school communities, encouraging lifelong engagement in healthy living practices. The research explored the relationship between decreasing teacher stress, improving teacher wellness, and establishing effective, sustainable CSH. Grounded theory methodology was used to explain phenomena of interest to the researcher (CSH and teacher stress and wellness) through interpretation of the perspective and context of those who experienced it (Birks & Mills, 2011). Grounded in field data collected through constructivist design and focused on participants’ perspectives, feelings, and beliefs (McMillan & Schumacher, 2010), in tandem with relevant research literature and researcher memos, an enhanced understanding of CSH and teacher wellness was constructed. Data collection and analysis uncovered the richness of participants’ lived experiences and built understanding of CSH implementation and sustainability. The study suggests that an interdependent relationship exists between CSH and teacher wellness, and emphasizes the importance of relationship building at all stakeholder levels in education. Relationship building encourages shared responsibilities among stakeholders to address challenges and teacher supports, and inspire action to establish effective and sustainable school cultures of wellness. In combination with connections to passion, purpose and ownership, change possibilities and sustainability are enhanced. Healthy stakeholder relationships may be a prerequisite to not only CSH sustainability, but perhaps the success and staying-power of any change initiative in education. Considering the reports of teacher workload and stress, and minimal evidence addressing improvement and empowerment through wellness supports, the results provide important suggestions for enhancing CSH and addressing the fundamental building blocks of change and sustainability: establishing trust, cultivating ownership, and building mutually respectful relationships across the hierarchy of education. The study opens the door for longitudinal exploration of a comprehensive approach to CSH, from teacher education to K to 12 initiatives, observing teacher health outcomes, student health outcomes, the interplay between those and learner outcomes, and determinants of effective and sustainable school cultures of wellness.

The purpose of the study was to determine which of the Eighteen Basic Middle School Principles were influenced by the Indiana Comprehensive Assessment and Program Planning System (CAPPS) based on perceptions of middle school principals. A second purpose was to determine the extent of influence (positive, negative, no influence) exerted by CAPPS on the Eighteen Basic Middle School Principles.A survey instrument consisting of eighteen items in five Likert-response categories was mailed to: one-hundred randomly selected middle school principals in Indiana. Space was provided for respondents to write a statement describing how CAPPS influenced each middle school principle. Sixty-two middle school principals responded to the survey.Middle school principles most influenced by CAPPS were basic skill repair and extension, and planned gradualism. Principles least influenced were continuous progress programs, intramural activities, social experiences, independent study and auxiliary staffing. Sixty-five percent of responding principals indicated CAPPS exerted no influence on the combined eighteen principles.Conclusions derived from data revealed although CAPPS was not perceived as exerting a major influence, it was seen as positive. CAPPS has influenced textbook, material selection and increased articulation between grade levels. Emphasis on basic skill areas and remediation have increased due to CAPPS.Rationale for the middle school was to meet developmental opmental needs of transescent youth. However, the middle school concept has been implemented for a variety of reasons including dissatisfaction with the junior high school and reorganization of grade, levels to facilitate. desegregation and changing enrollments.Recommendations for further research include assess merit of educators to determine understanding of CAPPS and the middle school concept. Research also needs to be conducted to determine if educators are following CAPPS guidelines.

The purpose of this study was to examine parents’ motivational beliefs for involvement in a Comprehensive School Health approach (locally called Healthy Active Schools, or HAS) at their child’s school. Literature suggests that parents’ role construction and parents’ self-efficacy are the most salient influences on parents’ decision to become involved at their child’s school. Twelve parents involved at two urban public elementary schools were interviewed. Questions were based on Hoover-Dempsey and Sandler’s model of parental involvement (1995, 1997, 2005c). Qualitative multiple case study analysis additionally utilized Penner’s (2002) model of sustained volunteerism and Bandura’s collective efficacy theory (1997, 2000; Goddard, Hoy, & Woolfolk-Hoy, 2004) to clarify findings. Results suggest most parents’ strong active role construction and negative valence grounded their parent-focused role orientation. School case study analysis revealed that the principal’s leadership, the structure of the HAS committee and the school’s climate uniquely influenced parents’ beliefs. Individual parent case analysis revealed four distinct patterns of parents’ motivational beliefs for HAS involvement. Future research is warranted to further examine the decisive impact of parents’ health and prosocial values on their decision to become involved specific to a CSH approach type of involvement. Additional case studies in local schools, school districts and provinces are recommended to illuminate unique contextual influences and the potential for the emergence of collective efficacy; including consideration for parents’ belief construct general invitations from the school would contribute to gaining a deeper understanding within this domain. Finally, the link between parents’ motivational beliefs of empowerment and their sustained motivation for involvement needs to be explored further.

The research project focused on studying the effectiveness of placemaking initiatives to promote social, physical and economic improvements. The case of study is the Central Park neighbourhood in Winnipeg, Manitoba, named after its major public space. The research indicated placemaking initiatives were capable of contributing to increasing safety, promoting community development and enhancing opportunities for social interaction. However, the capacity of placemaking to achieve positive improvements is directly determined by the involved stakeholders. The Central Park initiatives were successful due to the emphasis on engaging the residents and neighbourhood organizations. The residents were given the opportunity to meaningfully share their experience and aspirations with external stakeholders. The collaborative approach to placemaking contributed to the development of a sense of ownership. The residents saw their input reflected in the amenities and programming offered in Central Park. The planning profession can benefit from using placemaking practices to engage in comprehensive planning.

The purpose of the study was to examine a particular division-level implementation of the Health-Promoting Schools (HPS) Approach, the Battle River Project (BRP). Schools have become an important setting to positively affect health behaviors of children and youth. Although evidence exists for the efficacy of the HPS approach, there are recognized gaps in the areas of implementation and policy development. The BRP was initiated by Ever Active Schools (Alberta) and focused on social and organizational levels, with the end goal of positively affecting student health outcomes and policy. The participating schools and the division were supported by all partners involved in the research and worked to facilitate the development of healthy, active school communities. The study is presented as a series of four papers bracketed by introduction and conclusion chapters. The introduction chapter details the theoretical framework, literature review, context, and methodology of the study. The first paper introduces the BRP, provides provincial background, and details the structure and framework of the project. The second paper examines the use of evidence to effect change in schools and the division. The takeaway points from the project included the value of stakeholder involvement throughout the process, the need to share gathered evidence with those in a position to implement effective practice and capable of effecting change, and the importance of encouraging an embedding of health in school and division culture. The third paper shares the findings from the case study of the BRP under three dominant themes: participation, coordination, and integration. Evidence gathered in the study strongly support the efficacy of school divisionbased HPS implementation. The fourth paper examines the development and early implementation of healthy school policy in the Battle River School Division. Several themes were gleaned from the case study data, including perceptions and misconceptions, the importance of a bottom-up/top-down process, flexible rigidity with regard to implementation, and the need to make healthy schools the way we do business. The concluding chapter provides a summary of the work, highlights results, provides recommendations, and next steps.