Objective. To compare energy balance and nutrient intake of elite and non-elite school-aged gymnasts, as well as to evaluate their nutritional knowledge and eating attitude and its effect on dietary intake and practices. Methods. Demographic information, anthropometric measurements, menstrual status, sources of nutritional information, nutritional habits as well as supplement use was documented. Eating attitudes were measured by the EAT26 test and nutritional knowledge by a standardised questionnaire. Dietary intake and practices were determined with a 3-day weighed food record, while energy expenditure was measured with an Actical® accelerometer (Mini Mitter Co., Inc. Bend, OR, USA). Results. The total daily energy intake (non-elite = 6 944.37 ± 1 272.28 kJ vs. elite = 6 543.01 ± 2 570 kJ) in both groups was similar to their daily energy expenditure values (non-elite = 6 393.77 ± 1 244.19 kJ vs. elite = 6 696.09 ± 1 676.58 kJ). Elite gymnasts tended to have higher protein (21.37 vs. 15.4% total energy intake (TE), small effect size, d = 0.1) and lower fat (28.9 vs. 33.6% TE, medium effect size, d = - 0.6) intakes. More non-elite gymnasts (n = 7, 88.88%) used micronutrient supplements than elite gymnasts (n = 4, 45.45%, medium effect size, d = 0.45). Most of the gymnasts (55%) ate snacks during the day, which consisted mostly of refined carbohydrates. In the total group of gymnasts the most frequently used source of nutritional information was the coach (60%). There was no difference in nutritional knowledge between the groups (elite = 61.8% vs. non-elite = 62.8% respectively). Lastly, elite gymnasts had a practically significantly higher risk than non-elite gymnasts to follow a diet (large effect size, d = 1.32), while non-elite gymnasts exercised practically significantly more self-control over their food intake com pared to elite gymnasts (large effect size, d = - 1.03). Conclusions. South African elite gymnasts do not differ from non-elite gymnasts in terms of energy-, carbohydrate-, protein-, or fat intake. There is also no difference in energy expenditure or risk in developing an eating disorder, probably due to less competitiveness compared to other international gymnasts. / Thesis (M.Sc. (Dietetics))--North-West University, Potchefstroom Campus, 2005.

This dissertation examines the financial statement effects of firm attributes on the components of equity, the market reaction effects on key events in the adoption of IFRS, and the cumulative earnings response coefficient effect in the context of IFRS adoption in Canada. Firm attributes were tested for association with the adjustment to retained earnings at the transition date when first adopting International Financial Reporting Standards (IFRS.) Evidence from the analyses of the adjustment to retained earnings model revealed a statistically significant association between the adjustment to retained earnings and the firm attributes of volatility of income, internationality, and firm industry. Market reaction was measured for two key events of IFRS adoption: early adoption announcement and the release of first quarter financial results under IFRS. A negative mean for Cumulative Average Return (CAR) resulted from tests of both events. However, only the negative mean CAR from market’s reaction to the release of first quarter financial results under IFRS demonstrated statistical significance. The adjustment to retained earnings model used in this study developed a benchmark for tests of value relevance. In the test of value relevance, the benchmark or unexpected adjustment to retained earnings was tested against the actual adjustment to retained earnings for market reaction. The results from the tests of value relevance were not statistically significant. This study contributes to the literature by identifying firm factors: volatility of income, internationality, and industry as firm factors associated with the adjustment to retained earnings upon adoption of IFRS. Further, evidence from the event study demonstrates that the market reacts negatively to the adoption of IFRS and suggests that the Canadian market may not perceive IFRS as an improvement in financial reporting or a reduction in information asymmetry.

This thesis uses an exploratory case study design to chronicle the shifts, recognition, and implementation of programs, tools and policies designed for high need federally sentenced women in Canada that were created after 1990, in accordance with or opposed to the gender specific principles outlined in the Creating Choices (1990) report. The body lens is used as an analytic tool to deconstruct eleven of the most pertinent documents regarding policy and strategy for high need women offenders that were implemented by the Correctional Service of Canada (CSC) personnel and the Office of the Correctional Investigator (OCI) over the past twenty years. Coding of a wide range of documents reveals that despite appearing to be rhetorically progressive, CSC’s attempt at creating a women-centered mental health strategy uses contradictory disciplinary techniques that control and restrain the bodies of federally sentenced women in hopes of normalizing the behaviours of high need women. The policies imposed by CSC for high need women offenders fail to make any substantial changes in women’s prison reform and resulted in a different form of regulation and control. High need women offenders are imprisoned in their own bodies.

Theories of nuclear weapons proliferation cannot fully account for the nuances of certain cases because proliferation is a complex process involving numerous variables, the importance of which can potentially shift across time. This seems especially true when applied to the case of the Democratic People’s Republic of Korea (DPRK) where motivations have shifted in relevance numerous times in its proliferation history. In order to investigate this, this thesis reviews extant theories of nuclear proliferation and their ability to explain the case of the DPRK by critically examining its historical nuclear progress and nuclear weapons ambitions across time. The result is that indeed, proliferation theories are ill-equipped to completely account for the DPRK’s nuclear choices. The DPRK has ostensibly been motivated by numerous variables at different times, each having varying degrees of influence, inexplicable for mono-causal and often western and ethno-centric accounts of its proliferation motivations.

In this dissertation, I study the influence of monitoring by institutional investors on corporate behavior within the context of CEO compensation-based incentives. I find that institutional investors provide an executive with higher levels of compensation sensitivity with respect to a firm’s equity price (Delta). In contrast to prior literature, however, once I control the dynamic nature of the data, institutional investors do not affect compensation sensitivity with respect to a firm’s equity risk (Vega). Instead, I find that institutional investors appear to influence the risk profile of firm through the firm’s investment, financing and diversification policy choices even after I control for the CEO’s compensation structure. The results suggest that compensation-related incentives to increase risk (i.e. vega) and monitoring by institutional investors are substitutes of each other in that both can offset the managerial incentives to reduce risk that stem from greater levels of compensation delta. These results are robust to potential endogeneity problems that may arise due to the dynamic nature of panel data.

This study explores the phenomenon of dilemma in paediatric practice. Using a hermeneutic phenomenological method informed by the writings of Heidegger [1889-1976] and Gadamer [1900 -2002] this study provides an understanding of the meaning of ‘being in dilemma’ from the perspective of predominantly paediatric health care professionals but also families in New Zealand. Study participants include four families who had a child requiring health care and fifteen health care practitioners from the disciplines of medicine, nursing, physiotherapy, play specialist and occupational therapy who work with families and children requiring health care. Participants’ narratives of their experiences of ‘being in dilemma’ were captured via audio taped interviewing. These stories uncover the everyday realities facing health professionals and families and provide an ontological understanding for the notion of dilemma. The findings of this study suggest that experience of dilemma for health professionals reveals a world that is uncertain and questionable where they are thrown into having to make uncomfortable choices and must live with the painful consequences of their actions. The consequences of being in such dilemma have to find ways of living with the angst, or risk becoming too sensitive or desensitizing. For families the experience of dilemma reveals a similar phenomenon most evident in circumstances where they feel totalized by the impact of heath care encounters. This study has uncovered that the perspectives that health professionals and families bring to the experience of dilemma reveal different concerns and commitments and may be hidden from each other. This thesis proposes that health professionals and families need support in living with their own personal encounters of enduring experiences of dilemma.

This study attempts to uncover how the player’s agency is affected by seeing prerequisites of dynamic choices, as opposed to not seeing them. The study’s background presents different definitions of agency, along with what kinds of conclusions previous research has drawn on the term. The background also presents and discusses varying implementations of digital choice interfaces in a variety of different genres of video games. In order to answer the research question, a short strategic experience was created with two versions, one containing visible markers on prerequisites choices and one which hides these markers. A qualitative method was used to investigate how these two versions affected the player’s agency, and whether there was any difference between them. The results showed that visible prerequisites allowed the player a higher chance to experience positive agency because of the clear and direct feedback it gives on the player’s previous choices.

This study utilized both quantitative and qualitative methods to investigate different actors and layers of policy, implementation, and reception of pro-environmental Travel Demand Management policy and measures in Umeå. One initiative by Upab (Umeå Parkering AB) and Umeå municipality, Grönt parkeringsköp, which means moving parking spaces from the central area of Umeå and replacing them with facilities that promote sustainable travel, was investigated more thoroughly. The data was collected through a manually distributed survey in three properties that have implemented Grönt parkeringsköp, as well as through interviews with property owners. Utilizing discourse analysis, thematic analysis as well as OLS-regressions, the results have shown that the comprehensive plan of Umeå puts emphasis on sustainable growth to 200 000 inhabitants, as well as minimising car traffic in the central areas of town, mainly through densification of already built-up areas. The property owners stated several motives to implement such policies, including ecological, financial as well as brandstrengthening benefits. Attitudes amongst survey respondents are generally positive towards measures that improve conditions for bicycle users, and more negative towards push-measures. There are different predictors for attitudes and perceived importance of Travel Demand Management measures, including altruism and self-interest. The use of the installed measures through Grönt parkeringsköp however appear to be limited, possibly due to a lack of information.

A reestruturação do Setor Elétrico Brasileiro foi iniciada na década de 90, passando por uma fase de transição até chegar ao atual modelo institucional, finalizada em 2004. Este modelo define um Ambiente de Contratação Regulado (ACR) e um Ambiente de Contratação Livre (ACL), onde consumidores qualificados podem optar por adquirir energia em ambos os ambientes. No ACR, os fornecedores de energia para consumidores finais são as distribuidoras, enquanto no ACL a escolha entre os agentes de oferta é livre. As distribuidoras, antes da reestruturação do setor, realizavam a projeção de sua demanda considerando todos os consumidores de sua área de concessão. Com a reestruturação, a decisão dos consumidores deve ser agregada ao processo de projeção de demanda de energia elétrica. A modelagem deste problema utilizando simulação dinâmica é adequada, uma vez que devem ser consideradas realimentações entre as decisões dos consumidores, as decisões da distribuidora e a projeção de demanda, caracterizando a dinâmica do problema. Este trabalho propõe um modelo de planejamento de demanda de energia elétrica que contempla o processo de decisão de consumidores e as atuais regras de comercialização na projeção da demanda de distribuidoras de energia elétrica, com aplicação na definição de estratégias destas empresas, dando suporte às decisões de contratação de energia. São realizados estudos de caso para diferentes estratégias das distribuidoras e diferentes cenários de preços, constatando-se a necessidade da consideração destas estratégias e da decisão dos consumidores no processo de planejamento da demanda. O modelo proposto objetiva complementar o modelo tradicionalmente em uso nas distribuidoras. / The restructuring of the Brazilian Electrical Sector began in the 90’s and went through a transition phase until it reached the actual institutional model, defined in 2004. This model defines a Regulated Contracting Environment and a Free Contracting Environment, where qualified consumers may choose to acquire energy in both environments. In the regulated one, distribution companies are the suppliers for final consumers, while there is competition in the free environment. Before restructuring, distribution companies carried out the demand forecasting considering monopoly over all consumers of its concession area. After restructuring, consumers’ decisions must be considered in the demand forecasting process. Dynamic simulation techniques are good options to represent feedback among consumers’ decisions, distribution companies’ decisions and demand forecasting. This work proposes a demand forecasting model witch considers the consumer decision process and the actual trading rules in the distribution companies’ demand forecasting, that can be applied in strategies designing and as a base for energy contracting. There are some case studies with different distribution company’s strategies and different price scenarios. The results show that it is necessary to include consumers’ decision and distribution companies’ strategies in the demand planning process. The proposed model objective is to complement the traditional model in use by distribution companies.

Nos últimos anos, um grande número de estudos tem investigado o consumo de cigarros com base em uma teoria que permeia uma relação entre custos e benefícios, envolvendo trocas entre consequências em curto e longo prazo, que tem sido proposta para explicar porque escolhas insalubres – incluindo exemplos nos âmbitos de poupança, procrastinação, vício e auto-confiança – ocorrem, apesar de refletirem prejuízos. Esta abordagem, aqui definida como preferência de tempo, é um fenômeno conhecido quando os benefícios estão no presente e os custos são projetados para o futuro, permeando a teoria de tomada de decisões ao longo do tempo (escolha intertemporal) – que reflete uma escolha entre uma recompensa menor imediata e uma recompensa maior atrasada. A fim de analisar a relação de escolha entre ganhos e perdas imediatos e atrasados, em diferentes contextos, e os diversos fatores que influenciam essa escolha, um questionário foi desenvolvido a partir de artigos anteriores (Kirby, 2009; Myerson et al., 2016) e aplicado a uma amostra da população de fumantes. O objetivo das análises do presente estudo baseia-se em avaliar a influência de variáveis como domínio, gênero, idade e impulsividade em cada uma das condições do questionário, chegando a conclusões a respeito da influência das mesmas, dependendo de variáveis como contexto, tipo e efeito. Os resultados do estudo comprovam que a preferência de tempo é uma medida válida para predizer o processo de tomada de decisão de consumidores de cigarros, o que significa que fumantes são mais propensos a escolher resultados imediatos em vez de resultados atrasados. Isto indica que, de modo geral, fumantes preferem recompensas imediatas do que benefícios futuros. No entanto, os resultados do estudo apontam que, sob determinadas condições, esse efeito de preferência de tempo se reduz, aumentando a propensão de escolha por resultados atrasados em vez de resultados imediatos. Estas circunstâncias foram encontradas em diferenças relacionadas ao contexto (fumo x genérico), diferenças relacionadas ao efeito de sinal (ganho x perda), diferenças em relação aos domínios (financeiro, saúde, estético e social), diferenças a cerca do modo de comprometimento de participação (pessoal x outros) e diferenças relacionadas às características demográficas dos respondentes (faixa etária e gênero). / In the last past years, a large number of studies have investigated cigarette smoking based on a theory that permeates a relationship between costs and benefits, involving trade-offs between short and long-term consequences, which has been proposed to explain why unhealthy choices, including exemples in the areas of savings, procrastination, addiction and self-confidence - occur, even though they reflect losses. This approach, here defined as time preference, is a known phenomenon when benefits are at the present and costs are projected into the future, permeating a decision-making theory over time (intertemporal choice) - which reflect a choice between a immediate but small reward and a larger but late reward. In order to analyze these choices between immediate and delayed gains and losses in different contexts, and the various factors that influence this choice, a questionnaire was developed based on previous articles (Kirby, 2009, Myerson et al., 2016) and applied into a sample of the population of smokers. The objective of the present study is to evaluate the influence of variables such as domain, gender, age and impulsivity in each of the conditions of the questionnaire, leading to conclusions about their influence, depending on variables such as context, type and effect. The results of the study prove that time preference is a valid measure to predict the decision-making process of smokers, which means that smokers are more likely to choose immediate outcomes rather than late outcomes. This indicates that, overall, smokers prefer immediate rewards than future benefits. However, the study results point out that, under certain conditions, this time preference effect is reduced, increasing the tendency to choose for delayed results rather than immediate results. These circumstances were found in differences related to the context (smoking x generic), differences related to the sign effect (gain x loss), differences in relation to the domains (financial, health, aesthetic and social), differences about the mode of commitment of participation (personal x other) and differences related to the demographic characteristics of the respondents (age rage and gender).