Even though information scientists generally recognize that relevance judgments are multidimensional and dynamic, there is still discussion and debate regarding the degree to which certain internal (cognition, personality) and external (situation, social relationships) factors affect the use of criteria in reaching those judgments. Much of the debate centers on the relationship of those factors to the criteria and reliable methods for measuring those relationships. This study researched the use of relevance criteria to select an information source by undergraduate students whose task it is to create a course schedule for a semester. During registration periods, when creating their semester schedules, students filled out a two-part questionnaire. After completion of the questionnaire the students completed a Myers-Briggs Type Indicator instrument in order to determine their personality type. Data was analyzed using one-way ANOVAS and Chi-Square. A positive correlation exists between personality type as expressed by the MBTI and the information source selected as most important by the subject. A correlation also exists between personality type and relevance criteria use. The correlation is stronger for some criteria than for others. Therefore, one can expect personality type to have an effect on the use of relevance criteria while selecting information sources.

This study examines the importance of relevance criteria in end-user evaluation of valuable or high relevant information.

A presente pesquisa objetivou investigar a relevância das informações relacionadas às reservas provadas de petróleo e das informações contábeis (lucro e patrimônio líquido) divulgadas por empresas petrolíferas. Por meio de um estudo de value relevance aplicado ao setor petrolífero mundial, o problema de pesquisa desta tese foi traduzido na seguinte questão: qual a relevância das informações relacionadas às reservas provadas de petróleo e das informações contábeis (lucro e patrimônio líquido) divulgadas por petrolíferas integradas e listadas na Bolsa de Valores de Nova Iorque (New York Stock Exchange - NYSE), durante o período de 2001 a 2012? Para responder a essa questão e atingir o objetivo proposto, foram aplicadas regressões considerando a técnica de Dados em Painel em uma amostra composta por 15 petrolíferas, cada uma com observações para os 12 anos pesquisados, totalizando 180 empresas-ano. Foram testados 8 modelos, todos tendo como variável dependente o logaritmo neperiano ou natural (ln) do preço médio das ações, considerando os preços de fechamento dos meses de novembro, dezembro, janeiro e fevereiro. Como variáveis explicativas foram testadas o Patrimônio Líquido (PL), o Lucro Líquido (LL), os Custos Capitalizados (CC), o Volume de Reservas de Óleo e Gás (RPO&G), suas alterações e o Fluxo de Caixa Futuro Descontado (FCD) decorrente dessas reservas. Os resultados mostraram que as informações sobre o PL são mais relevantes do que as informações sobre os resultados (LL). As informações sobre os Custos Capitalizados são relevantes e com forte relação inversa (negativa) com os preços das ações. Fraca relevância das informações sobre o volume das Reservas Provadas de Petróleo e do Fluxo de Caixa Futuro Descontado relativo a essas reservas. Quando desagregados em seus componentes principais (revisões, melhorias de recuperação, descobertas, compras, vendas e produção) a informação sobre o volume das reservas ganharam relevância. Especificamente, observou-se considerável relevância das informações sobre descobertas, produção e compra de petróleo. Por fim, os resultados indicaram que o valor de mercado de uma petrolífera é função da variável contábil PL e de informações relacionadas às reservas provadas de petróleo e de gás. Esse achado reforça a ideia de que os dados contábeis são informações incompletas para a determinação do valor de uma petrolífera, sendo que as informações relacionadas às reservas provadas de petróleo e de gás contribuem incrementando a relevância das variáveis contábeis mensuradas a valores históricos. Em decorrência disso, informações adicionais em notas explicativas sobre as reservas de petróleo são relevantes e necessárias, além das tradicionais já divulgadas nas demonstrações financeiras. / This actual research investigated the relevance of information related to proven reserves of oil and accounting information (net income and book value) disclosed by oil companies. Thus, by means of a value relevance study applied to the global petroleum industry, the following question resulted from the research problem: What relevance does information related to proven reserves of oil and accounting information (net income and book value) disclosed by integrated oil companies that are listed on the stock exchange in New York (New York Stock Exchange - NYSE), during the period 2001-2012, have? To answer this question and achieve the proposed objective there were applied panel data regressions in a sample of 15 oil companies, each company with observations for 12 years, totaling 180 observations. There have been tested 8 models, each of them having as dependent variable the Naperian or natural logarithm (ln) of the average share price, considering the closing prices of November, December, January and February. As independent variables have been tested book value (PL), net income (LL), capitalized costs (CC), volume of gas and oil reserves (RPO&G), components of the change in reserve value, discounted future cash flow (FCD) of the reserves. The results revealed that the information about PL is more relevant than the information about LL. The information about the capitalized costs is relevant, with a strong inverse negative relationship with the share prices. Further, the results demonstrated a weak relevance of information on the volume of gas and oil reserves and the discounted future cash flow of the reserves. When broken down into its main components (reviews, recovery improvements, discoveries, purchases, sales and production), the information about volume of gas and oil reserves gained in relevance. Specifically, there has been observed a considerable relevance of information about discoveries, production and the purchases of oil and gas. Lastly, the results indicated that the market value of oil company is a function of PL variable and accounting information relating to proved oil and gas. These findings reinforce the idea that the accounting data are incomplete information for determining the value of an oil company, as the information related to proven reserves of oil and gas contribute to an increasing relevance of the measured accounting variables in historic values. As a result, additional information in the note about the reserves of oil is relevant and necessary, beyond the traditional remarks disclosed in the financial statements.

As instuições financeiras do Brasil que possuem Comitê de Auditoria e/ou estão listadas em Bolsa de Valores, são obrigadas a divulgar dois balanços diferentes: seguindo o padrão Bacen-GAAP e em IFRS. A partir desse contexto, este estudo objetivou comparar a relevância desses dois tipos de informações. Era esperado que as informações em IFRS fossem, de forma geral, mais relevantes do que as em Bacen. Para tanto, a metodologia envolveu o uso do Modelo de Ohlson (1995) com adição de variáveis de controle e dados em painel para os anos de 2010 a 2017. Foram estimados dois modelos, um para cada tipo de informação, e a análise da relevância deu-se com base nos valores do R2, critérios de informação e teste de robustez. Os resultados foram estimados por efeitos fixos corrigidos por erro-padrão robusto agrupados por empresas. No modelo com todas as variáveis, o IFRS foi mais value relevant do que Bacen. Já na estimação separada do LPA, este, quando mensurado em Bacen, é mais relevante, mas isso se inverte na estimação do VPA, em que o IFRS tem maior relevância. Além disso, o LPA apresenta maior poder explicativo do que o VPA. As diferenças na relevância, no entanto, são sutis, o que sugere interferências do ambiente institucional brasileiro. Esses resultados podem sugerir uma reflexão do Banco Central no sentido de analisar a adoção das IFRS de forma plena, o que caracterizaria uma economia de custos de divulgação. / The Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose two different balance sheets: one following the Bacen GAAP standard and the other in IFRS. From this context, this research aimed to compare the relevance of these two types of information. It was expected that IFRS information would, in general, be more relevant than those in Bacen. To do so, the methodology involved the use of the Ohlson Model (1995) with addition of control variables, and panel data for the years of 2010 to 2017. Two models were estimated, one for each type of information, and the analysis of relevance was given based on the R2 values, information criteria and robustness test. The results were estimated by fixed effects, corrected by robust standard error grouped by companies. In the model with all variables, the IFRS was more value relevant than Bacen. On the other hand, in the separate estimation of the LPA, when measured in Bacen is more relevant, but this is reversed in the VPA\'s estimation, in which the IFRS is more relevant. In addition, the LPA has more explainatory factor than the VPA. The differences in relevance, however, are subtle, suggesting interference from the Brazilian institutional environment. These results may suggest a reflection by the Central Bank in order to analyze the adoption of IFRS in full, which would mean a disclosure cost saving.

A presente pesquisa objetivou investigar a relevância das informações relacionadas às reservas provadas de petróleo e das informações contábeis (lucro e patrimônio líquido) divulgadas por empresas petrolíferas. Por meio de um estudo de value relevance aplicado ao setor petrolífero mundial, o problema de pesquisa desta tese foi traduzido na seguinte questão: qual a relevância das informações relacionadas às reservas provadas de petróleo e das informações contábeis (lucro e patrimônio líquido) divulgadas por petrolíferas integradas e listadas na Bolsa de Valores de Nova Iorque (New York Stock Exchange - NYSE), durante o período de 2001 a 2012? Para responder a essa questão e atingir o objetivo proposto, foram aplicadas regressões considerando a técnica de Dados em Painel em uma amostra composta por 15 petrolíferas, cada uma com observações para os 12 anos pesquisados, totalizando 180 empresas-ano. Foram testados 8 modelos, todos tendo como variável dependente o logaritmo neperiano ou natural (ln) do preço médio das ações, considerando os preços de fechamento dos meses de novembro, dezembro, janeiro e fevereiro. Como variáveis explicativas foram testadas o Patrimônio Líquido (PL), o Lucro Líquido (LL), os Custos Capitalizados (CC), o Volume de Reservas de Óleo e Gás (RPO&G), suas alterações e o Fluxo de Caixa Futuro Descontado (FCD) decorrente dessas reservas. Os resultados mostraram que as informações sobre o PL são mais relevantes do que as informações sobre os resultados (LL). As informações sobre os Custos Capitalizados são relevantes e com forte relação inversa (negativa) com os preços das ações. Fraca relevância das informações sobre o volume das Reservas Provadas de Petróleo e do Fluxo de Caixa Futuro Descontado relativo a essas reservas. Quando desagregados em seus componentes principais (revisões, melhorias de recuperação, descobertas, compras, vendas e produção) a informação sobre o volume das reservas ganharam relevância. Especificamente, observou-se considerável relevância das informações sobre descobertas, produção e compra de petróleo. Por fim, os resultados indicaram que o valor de mercado de uma petrolífera é função da variável contábil PL e de informações relacionadas às reservas provadas de petróleo e de gás. Esse achado reforça a ideia de que os dados contábeis são informações incompletas para a determinação do valor de uma petrolífera, sendo que as informações relacionadas às reservas provadas de petróleo e de gás contribuem incrementando a relevância das variáveis contábeis mensuradas a valores históricos. Em decorrência disso, informações adicionais em notas explicativas sobre as reservas de petróleo são relevantes e necessárias, além das tradicionais já divulgadas nas demonstrações financeiras. / This actual research investigated the relevance of information related to proven reserves of oil and accounting information (net income and book value) disclosed by oil companies. Thus, by means of a value relevance study applied to the global petroleum industry, the following question resulted from the research problem: What relevance does information related to proven reserves of oil and accounting information (net income and book value) disclosed by integrated oil companies that are listed on the stock exchange in New York (New York Stock Exchange - NYSE), during the period 2001-2012, have? To answer this question and achieve the proposed objective there were applied panel data regressions in a sample of 15 oil companies, each company with observations for 12 years, totaling 180 observations. There have been tested 8 models, each of them having as dependent variable the Naperian or natural logarithm (ln) of the average share price, considering the closing prices of November, December, January and February. As independent variables have been tested book value (PL), net income (LL), capitalized costs (CC), volume of gas and oil reserves (RPO&G), components of the change in reserve value, discounted future cash flow (FCD) of the reserves. The results revealed that the information about PL is more relevant than the information about LL. The information about the capitalized costs is relevant, with a strong inverse negative relationship with the share prices. Further, the results demonstrated a weak relevance of information on the volume of gas and oil reserves and the discounted future cash flow of the reserves. When broken down into its main components (reviews, recovery improvements, discoveries, purchases, sales and production), the information about volume of gas and oil reserves gained in relevance. Specifically, there has been observed a considerable relevance of information about discoveries, production and the purchases of oil and gas. Lastly, the results indicated that the market value of oil company is a function of PL variable and accounting information relating to proved oil and gas. These findings reinforce the idea that the accounting data are incomplete information for determining the value of an oil company, as the information related to proven reserves of oil and gas contribute to an increasing relevance of the measured accounting variables in historic values. As a result, additional information in the note about the reserves of oil is relevant and necessary, beyond the traditional remarks disclosed in the financial statements.

No description available.

No description available.

BACKGROUND: Type 2 diabetes disproportionately affects Aboriginal peoples in Canada. Supportive care, comprised of services, resources or support designed to improve the quality of life for persons with diabetes is an important part of the diabetes management system. Diabetes Education Centres (DECs) provide support and education to patients diagnosed with diabetes. There is currently no comprehensive description of diabetes supportive care programs available to Aboriginal populations through DECs, nor is there information about the cultural relevance of such programs. PURPOSE: To document and describe the nature, scope, variation and cultural content in diabetes supportive care services and resources available to Aboriginal persons through Diabetes Education Centres (DECs) in Ontario. Findings from this project will be used to develop recommendations for government agencies that fund DECs and DEC program managers and employees. METHODS: Diabetes care providers (n=56) identified as serving Aboriginal clients were systematically surveyed by telephone in order to document and describe the nature and variation of diabetes supportive care services available to Aboriginal persons with diabetes. Quantitative and qualitative questionnaire items were used to examine strategies used to enhance cultural relevance of diabetes programs, services, and resources. Quantitative results were analyzed in SPSS and Microsoft Excel, while qualitative responses were recorded, transcribed, and imported into NVivo 8 where inductive and deductive content analysis was performed. RESULTS: Findings from the quantitative analyses revealed that the use of cultural strategies varied according to client place of residence and DEC client volume. Integration of cultural strategies was more common for (a) DECs serving an on-reserve clientele, compared to DECs serving an off-reserve clientele; and (b) DECs serving a higher volume of Aboriginal clients. Qualitative analyses revealed differences in (a) program delivery methods for Aboriginal clients, and (b) perceived barriers to providing Aboriginal clients with effective diabetes care. CONCLUSION: Now that we know many Ontario DECs are trying to integrate cultural strategies to various degrees, research efforts can attempt to connect culturally relevant diabetes programs to client outcomes. A positive relationship would have important policy and practice implications. / Thesis (Master, Kinesiology & Health Studies) -- Queen's University, 2008-12-15 09:31:12.102

I examine the Brown and Levinson (1978) model of politeness. On the assumption that a model of face attention must involve impolite as well as polite interactive behaviour, I construct an analogous model to deal with what I term Face Attack Acts. I show that an extension of a politeness model in this way reveals serious flaws in some hypotheses central to Brown and Levinson's work. I apply the principles of Relevance Theory (Sperber and Wilson 1986)to the extended model, and show how the theory can offer an explanatory account of face attention, on a continuum from polite to impolite. Relevance Theory makes predictions about the interpretation of utterances in context, which explain how the face-oriented aspect of interaction is recovered by hearers. I show that Relevance Theory provides a motivated way of linking utterances with facts about power asymmetries and group-membership which are seen to be recoverable by the interpretive process. I apply the resulting face-attention model of utterance interpretation to examples of the use of language to encode power and communicate assumptions about social behaviour and status. In terms of previous accounts of utterance interpretation, particularly Grice's Cooperative Principle and maxims, the account of face attention which incorporates Relevance Theory has greater explanatory power. In practical terms, this application of Relevance Theory is shown to be illuminating in raising the assumptions underlying non-cooperative communication to a conscious level, at which their validity can be sustained.

Thesis (Ph. D.)--University of North Texas, Dec., 2009. / Title from title page display. Includes bibliographical references.