The main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors from two distinctly market environments, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment. By means of a survey, we investigate whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a useful means for determining whether and how the economic environment affects the respondents\' views of accounting information. We use descriptive statistics, univariate tests and multiple correspondence analyses (MCA) to analyze the responses to our multiple-choice questions. Results suggest that respondents\' activity has less influence on their answers than the country where they are located. / O principal objetivo dessa pesquisa é determinar como os indivíduos envolvidos no processo contábil veem o papel da informação contábil em um ambiente econômico, onde os mercados de capitais são dominantes. A pesquisa também tenta determinar se os International Financial Reporting Standards (IFRS) desempenham uma parte no cumprimento desse papel. Para este fim, comparam-se as percepções dos diretores financeiros, dos analistas financeiros e dos auditores em dois ambientes de mercado diferentes, usando a Europa como uma variável para mercados de capitais bem desenvolvidos e o Brasil como uma variável para um mercado de capitais menos desenvolvidos. Através de um questionário, identificam-se os produtores das informações contábeis (diretores financeiros), os usuários dessas informações (os analistas financeiros) e os verificadores da informação contábil (auditores) compartilham a mesma opinião sobre a utilidade e os objetivos do processo de contabilidade financeira. Ao estender a pesquisa para vários países, pode-se observar/determinar se e como o ambiente econômico afeta as opiniões dos usuários das informações contábeis. Foram utilizadas as estatísticas descritiva, análise univariada e análise de correspondência múltipla (ACM) para a análise e interpretação dos resultados. Os resultados sugerem que a atividade dos nossos participantes (analista financeiro, auditor ou diretor financeiro) produz menos interferência em seu comportamento ou opinião do que o país em que eles trabalham.

This study examined the effectiveness of a multi-dimensional education program in facilitating attitude changes in adolescent female athletes away from dysfunctional eating behaviours and restrictive body image. Although research is available for diagnosing and identifying the problems associated with dysfunctional eating behaviours and attitudes in female athletes, few preventative tools have been proposed in order to address the problem. This study involved the design, delivery and the evaluation of a proposed a multi-dimensional education model as a preventative tool. The research design involved 18 teenage female middle/long distance runners, aged between 13 and 19, who were registered with the ACT Cross Country Club. The study was a quantitative and qualitative investigation employing a pre and post test design and using the process of triangulation to increase the study's validity. It was proposed that a multi-dimensional education program might be effective in steering attitudes away from dysfunctional eating behaviours and body image and that a mixed method design may corroborate and elaborate on the findings of the study to strengthen the understanding of the potential benefits of such an education program has to its participants. Results showed that education proved to be a successful tool in facilitating attitudinal changes in a positive direction, across a number of variables such as menstrual functioning, nutrition, flexibility, strength, and general awareness, on what constitutes a balanced healthy athletic body.

The Long Term Athlete Development (LTAD) model is an innovation created in response to the Canadian Sport Policy (Canadian Heritage, 2007). The LTAD is an “athlete centered, coach driven, and administration, sport science, and sponsor supported” (Canadian Sport Centres, 2006, p. 33) athlete-development model. Since little research has been completed focusing on this model (viz., Black & Holt, 2009) this thesis had the purpose to better understand the adoption of the LTAD by cross-country ski (XCS) coaches. Two articles present a case study of three XCS club’s coaches, and a descriptive qualitative analysis of XCS coaches (N=13). Both analyses used Rogers’ (2003) Diffusion of Innovations theoretical framework to structure the narrative-interview guide, coding structure, and thematic analysis. Two key results of the thesis were an understanding of the link between a club’s characteristics and a coach’s perceived attributes of the LTAD, and secondly a proposed classification system for XCS coaches.

The Long Term Athlete Development (LTAD) model is an innovation created in response to the Canadian Sport Policy (Canadian Heritage, 2007). The LTAD is an “athlete centered, coach driven, and administration, sport science, and sponsor supported” (Canadian Sport Centres, 2006, p. 33) athlete-development model. Since little research has been completed focusing on this model (viz., Black & Holt, 2009) this thesis had the purpose to better understand the adoption of the LTAD by cross-country ski (XCS) coaches. Two articles present a case study of three XCS club’s coaches, and a descriptive qualitative analysis of XCS coaches (N=13). Both analyses used Rogers’ (2003) Diffusion of Innovations theoretical framework to structure the narrative-interview guide, coding structure, and thematic analysis. Two key results of the thesis were an understanding of the link between a club’s characteristics and a coach’s perceived attributes of the LTAD, and secondly a proposed classification system for XCS coaches.

Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. At the same time several studies claim that heterogeneity in countries’ environmental factors will not lead to harmonized accounting practices and that important differences will remain even though there is common international accounting system. This study contributes to the literature regarding a shift toward more principles-based standards by investigating the effect of increased requirements’ flexibility on disclosure practices in an international environment characterized by harmonized accounting regulations but heterogeneous disclosure practices. The standards that are used are IFRS 8 Operating segment and its predecessor IAS 14R Segment Reporting. IFRS 8 took effect from January 1 2009. The countries included in the study represent the four largest economies in Europe, namely the UK, Germany, France and Italy. The methodology used is quantitative and follows a positivistic research approach. This study investigates the impact that a regulatory change has on disclosure practices by observing data reported in the annual reports and asserts the eventual differences between the two standards and across the four countries. The study provides evidence of only a marginal change in segment disclosure practices after the introduction of IFRS 8. The change is mostly characterized by a loss of key information indicating that more flexible requirements negatively impact accounting practices. This implies that if the purpose of a regulatory change is to assure a certain level of information, more rigid requirements are to be preferred. Further, this study shows that, opposed to expectations; disclosure practices are more heterogeneous under more rules-based standards. However, there is indication that the reason for increased homogeneity is that companies listed in the UK and Germany, presenting a higher amount of segment information under IAS 14R, have decreased the information under IFRS 8. It seems thus that standard enforceability decreases under more flexible disclosure requirements.

The current study aims to investigate empirically the main incentives for mandatory and voluntary risk reporting (MRR and VRR) across the USA, the UK and Germany, each of which has a unique approach towards risk reporting. While the UK approach encourages more voluntary risk reporting above imposing risk rules, the German approach formally requires firms to provide risk information in a certain place in their annual report narratives. The US approach is a compromise between these two approaches; it obligates and encourages firms to provide more information about their risks mandatorily and/or voluntarily, respectively. Investigating the incentives for risk reporting in such set of countries answers the calls of some prior research (e.g., Linsley and Shrives, 2006; Dobler, 2008; Dobler, Lajili and Zeghal, 2011) to deepen our understanding of what motivates firms to disclose their risks. To this end, computerised content analysis and multilevel analysis (MLA) on a large scale (compared with previous work e.g., Linsley and Shrives, 2005, 2006; Abraham and Cox, 2007) are utilised. The results are produced in four cumulative contexts through Chapters Six to Nine. These results are consistent with managers’ incentives theories (discussed in Chapter Two) and prior risk reporting literature (discussed in Chapter Three and Chapter Four). Based on 15 firms in each country during 2007 and 2008, multivariate analysis of variance (MANOVA) results reveal significant differences between a firm’s risk levels and its risk disclosure levels across the USA, the UK and Germany. The correlation results indicate that these differences are statistically correlated, supporting the main argument of the current study that differences in a firm’s risk levels should be reflected in their risk reporting practices (Chapter Six). Based on 1160 firm-years of non-financial firms of the FTSE all share index over 2005-2008, linear mixed model (LMM) results document that firms with higher levels of systematic and financing risks are likely to exhibit significantly higher levels of aggregated and voluntary risk reporting, whereas firms with high variability of stock returns or lower levels of liquidity are likely to exhibit significantly lower levels of aggregated and voluntary risk reporting. The current study also finds, however, that MRR is associated significantly and positively with firm size rather than with risk levels. The results also indicate that managers of firms exhibiting greater compliance with UK risk reporting regulations have greater incentives to disclose voluntary risk information (Chapter Seven). When the study extends the scope to the other two countries, different patterns of relations are found. Based on 1270, 1410 and 1005 firm-year observations over 2005 to 2009 in the USA, the UK and Germany, respectively, repeated measures multilevel analysis (RMMLA) results suggest that, in the USA, MRR is more sensitive to firm risk levels (total, systematic and liquidity risks) than is VRR, which is more correlated to other firm characteristics. The UK results suggest that VRR is more sensitive to firm risk levels (systematic and liquidity risks) than is MRR, which is dominated by firm size, among other firm characteristics. In Germany, however, both MRR and VRR are significantly related to risk levels (total, systematic, un-systematic, financing and liquidity risks) (Chapter Eight). Based on 3685 firm-year observations during the period between 2005 and 2009, and concerning both firm- and country-level analyses, repeated measures multilevel analysis (RMMLA) results support that variations in MRR can be attributed to differences in the legal systems (country characteristics) and in firm size (firm characteristics). The variations in VRR are more associated with firm characteristics, especially a firm’s risk levels across the USA, the UK and Germany (Chapter Nine). These results have many implications and support the respective regulatory approach adopted within each country by interpreting the extent to which either MRR or VRR is more or less sensitive to underlying risks.

Previous research investigating endurance sports from a physiological perspectivehas mainly used constant or graded exercise protocols, although the nature ofsports like cross-country skiing and road cycling leads to continuous variations inworkload. Current knowledge is thus limited as regards physiological responses tovariations in exercise intensity. Therefore, the overall objective of the present thesiswas to investigate cardiovascular and metabolic responses to fluctuations inexercise intensity during exercise. The thesis is based on four studies (Studies I-IV);the first two studies use a variable intensity protocol with cardiorespiratory andblood measurements during cycling (Study I) and diagonal skiing (Study II). InStudy III one-legged exercise was used to investigate muscle blood flow duringvariable intensity exercise using PET scanning, and Study IV was performed toinvestigate the transition from high to low exercise intensity in diagonal skiing,with both physiological and biomechanical measurements. The current thesisdemonstrates that the reduction in blood lactate concentration after high-intensityworkloads is an important performance characteristic of prolonged variableintensity exercise while cycling and diagonal skiing (Studies I-II). Furthermore,during diagonal skiing, superior blood lactate recovery was associated with a highaerobic power (VO2max) (Study II). Respiratory variables such as VE/VO2, VE/VCO2and RER recovered independently of VO2max and did not reflect the blood lactate oracid base levels during variable intensity exercise during either cycling or diagonalskiing (Studies I-II). There was an upward drift in HR over time, but not inpulmonary VO2, with variable intensity exercise during both prolonged cyclingand diagonal skiing. As a result, the linear HR-VO2 relationship that wasestablished with a graded protocol was not present during variable intensityexercise (Studies I-II). In Study III, blood flow heterogeneity during one-leggedexercise increased when the exercise intensity decreased, but remained unchangedbetween the high intensity workloads. Furthermore, there was an excessiveincrease in muscular VO2 in the consecutive high-intensity workloads, mainlyexplained by increased O2 extraction, as O2 delivery and blood flow remainedunchanged. In diagonal skiing (Study IV) the arms had a lower O2 extraction thanthe legs, which could partly be explained by their longer contact phase along withmuch higher muscle activation. Furthermore, in Study IV, the O2 extraction in botharms and legs was at the upper limit during the high intensity workload with nofurther margin for increase. This could explain why no excessive increase inpulmonary VO2 occurred during diagonal skiing (Study II), as increased O2extraction is suggested to be the main reason for this excessive increase in VO2(Study III).

Aim The overall aim of this study was to develop a broader understanding on how to optimize the organization of aerobic endurance training programs, and especially how to better organize high-intensity training (HIT) and low intensity training (LIT) to give an optimum endurance performance progress. Method This study compared the effects of two different training organization methods in trained cross-country (XC) skiers and biathletes. During a 5 week intervention period, one group of athletes (n = 10, 7 men and 3 women, age 23 ± 9 years) performed block periodization (BP) training with 5-1-3-1-1 HIT sessions in the respective weeks. The other group of athletes(n = 9, 7 men and 2 women, age 22 ± 5) followed a more traditional periodization (TRAD) method performing 2-2-3-2-2 HIT sessions. LIT was interspersed between the HIT sessions so that both groups performed similar total volumes of HIT and LIT during the intervention period. Results The BP group increased relative and absolute VO2max (2.6 ± 3.6% and 2.0 ± 2.5%, P < 0.05) and time to exhaustion (6.1 ± 6.4%, P < 0.01). No changes were seen in the TRAD group on relative or absolute VO2max (0.8 ± 3.5% and -0.1 ± 3.0%) or time to exhaustion (-2.0 ± 7.7%). Mean effects size (ES) of the relative and absolute improvement in VO2max and time to exhaustion revealed small to moderate effects of performing BP training vs. TRAD training (ES range from 0.51 to 1.14). Conclusions This study indicates that organizing endurance training in XC skiers with block periodization training give better adaptations compared to performing traditional periodization training during a 5 week training period when performing similar volumes of high-intensity and low intensity training.

The sport of equestrian cross country eventing has seen many serious and even fatal injuries due to rotational horse falls in recent years. The sport originally consisted of horse and rider teams jumping stationary, wood fences. However, in a move towards increasing safety for horses and riders, frangible and deformable safety devices have been emerging in the field. This thesis provides an overview of safety designs that are currently available and those that are on the horizon. Also, a path-finder method of evaluating and developing safety fence designs was outlined and applied to two distinct designs, a hinged gate and a collapsible table fence. A full size prototype of the hinged gate was constructed and tested in the field in two different locations. The collapsible table fence design was developed and then a ½ geometric scale prototype was constructed to demonstrate design feasibility and to analyze design development challenges.

Obesity, the second leading cause of preventable death in the U.S., and related health problems increase people’s concerns about healthy food consumption. The increased prevalence of obesity is a major concern of societies both in developed and developing countries. Nutrition label usage has been increasing due to the link between diet and health. This study intends to provide a framework for describing profiles of consumers who are more likely to use nutrition labels in USA and Turkey, a developing country with increasing obesity rates in recent years. Empirical results present similarities and differences between consumers’ attributes for food label usage in two countries. The main contribution of this study is to investigate the relationship between the importance of serving size, while the number of expanded portion sized products in the market is increasing, and rising obesity rates. Ordered probit model analysis is used to identify the effects of demographics, health status and other components of the nutrition facts panel on selected dependent variables. Better understanding consumers’ responses to nutrition labels may guide consumers and manufacturers to broaden the communication channels through nutrition labels. The findings of this study can provide useful information to policy makers, agribusinesses, manufacturers and marketing professionals.