Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / A presente pesquisa objetiva identificar o estado de compatibilidade entre os instrumentos contábeis de mensuração de ativos intangíveis e aqueles utilizados para estabelecer o valor econômico de atletas de futebol. Para isso, foi realizado um estudo de caso único em uma empresa de consultoria que realiza tal avaliação de atleta, com intuito de aprofundar na pesquisa de forma exploratória. As técnicas utilizadas para dar suporte à pesquisa foram análise documental e pesquisa semiestruturada, que contribuíram com os objetivos específicos deste estudo, além da análise bibliográfica. Como resultado de pesquisa pode-se verificar um alinhamento entre os indicadores de avaliação de atletas de futebol utilizados pela empresa objeto desse estudo e aqueles utilizados pelos métodos contábeis para avaliação dos ativos intangíveis com foco no capital humano. Dessa forma, o resultado apresentou a identificação de dez indicadores de alinhamentos, evidenciando uma padronização dos métodos e contribuindo com a redução da subjetividade na forma de avaliar os ativos intangíveis de uma maneira geral. / This research aims to identify the status of compatibility between the financial instruments for the measurement of intangible assets and those used to establish the economic value of soccer players. For this, there was a single case study of a consulting firm that performs such athlete evaluation, aiming to deepen in an exploratory manner research. The techniques used to support research were semi-structured document analysis and research, contributing to the specific objectives of this study, in addition to literature review. As a research result can be seen alignment between soccer players assessment indicators used by the subject company of this study and those used by the accounting methods for the evaluation of intangible assets with a focus on human capital. Thus, the result was the identification of ten indicators alignments, showing a standardization of methods and contributing to the reduction of subjectivity in order to evaluate intangible assets in general.

Orientador: Miguel de Arruda / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação Físic / Made available in DSpace on 2018-08-22T22:43:42Z (GMT). No. of bitstreams: 1 Silva_RodrigoLopesPignataro_M.pdf: 822976 bytes, checksum: 8b7e6cfda583497015e9ae001ecefa42 (MD5) Previous issue date: 2013 / Resumo: OBJETIVO: Comparar a maturação somática e a relação que esta tem com o desempenho físico em jovens futebolistas. AMOSTRA: Foram selecionados 105 sujeitos, entre 11 a 17 anos de idade, pertencentes a um clube de futebol do estado de São Paulo. Os sujeitos participantes deste estudo foram divididos em três grupos: grupo de sujeitos classificados como antes do pico de velocidade de crescimento (APVC), durante o pico (PVC), e depois do pico (DPVC). Para o estudo do intervalo do tempo de crescimento relativo à estatura foi estabelecida a divisão dos sujeitos de seis (6) em seis (6) meses do PVC. MÉTODO: As variáveis que caracterizam a composição corporal foram: massa magra, % gordura e soma das dobras cutâneas. As avaliações físicas foram constituídas por testes físicos de saltos verticais (SJ e CMJ), velocidade de 10 metros (V10m) e teste do yo-yo Intermitente Recovery nível 1 (Yoyo IR1). Para análise inferencial foram utilizados a ANOVA (one way) e para determinação das diferenças intergrupos utilizou-se o teste Post Hoc de Tukey, com nível de significância p<0,05. RESULTADOS: Os resultados mostraram diferenças significantes entre APVC, PVC e DPVC (p< 0,05) nas variáveis da SJ e CMJ, no consumo de oxigênio máximo ajustado (VO2max). Na curva do tempo houve uma tendência de diferenças entre os grupos para o SJ (p= 0,0188), sendo observados pontos críticos de maiores e menores valores médios nos indicadores da resistência. CONCLUSÃO: Houve diferenças no comportamento do desempenho da força explosiva quanto ao pico de velocidade de crescimento, tanto para o momento como para o fator tempo. Quando ajustado o VO2max pela alometria no intervalo de tempo de crescimento de estatura, foi observada variabilidade na curva do PVC, sugerindo um ponto crítico no pico de velocidade de crescimento dos jovens futebolistas / Abstract: OBJECTIVE: To compare the somatic maturation and its relationship with the physical performance of young soccer players. SAMPLE: The sample included 105 subjects, 11 to 17 years old, belonging to a football club in the state of São Paulo. The subjects of this study were divided into three groups: group of subjects classified as before the peak velocity (BPVG) during the peak (PVG), and after the peak (APVG). To study the time interval relative growth height was established dividing the subjects into six (6) six months (6) months of PVG. METHODS: The variables that characterize the body composition were: lean mass, fat% and sum of skinfolds. The evaluations consisted of physical fitness test vertical jump (SJ and CMJ), speed (10 meters V10m) and test yo-yo Intermittent Recovery Level 1 (IR1 Yoyo). For inferential analysis, we used the ANOVA (one Way) and to determine differences between groups used the post hoc Tukey test was employed, with significance level p<0,05. RESULTS: The results showed significant differences between BPVG, PVG and APVG (p <0.05) in the SJ and CMJ, the adjusted maximum oxygen consumption (VO2max). In time curve there was a trend of differences between groups for SJ (p = 0.0188), and noting critical points of highest and lowest average values in the indicators of resistance. CONCLUSION: There was a tendency for differences in the behavior of the performance of explosive force as the peak velocity for growth, both for the moment and for the time factor. When adjusted by allometry VO2max in the time interval of height growth were observed variability in PVG curve, suggesting a critical point in the peak growth rate of young players / Mestrado / Biodinamica do Movimento e Esporte / Mestre em Educação Física

M.Com. (SA & International Taxation ) / Players’ contracts in sports are assets for the professional clubs. Like any other assets, these contracts could be sold to other clubs, locally or internationally, at a fee. The South African Revenue Service has issued a “Draft guide on the taxation of professional sports clubs and players” (hereafter the Guide). This Guide was issued as a draft in 2010 and had not been finalised at the time of the completion of this dissertation. Using a doctrinal research methodology, which includes a systematic exposition of the Guide by using the Income Tax Act 58 of 1962 (hereafter the Act), case law and the other appropriate literature, this study is aimed at interpretatively reviewing the contents of this Guide, specifically the section of the Guide that deals with the income tax implications arising from the transfer of players. The review of the Guide revealed that the Guide is technically incorrect in certain aspects. For instance, the definition of “asset” per the Eighth Schedule of the Act was incorrectly cited to specifically exclude trading stock. In addition, the Guide has excluded from its scope transactions between residents and non-resident clubs and players. Furthermore, the Guide did not deal with all aspects relating to player transfers, such as player swops and third party ownership of player rights. In some instances, the Guide was found to be ambiguous, especially in dealing with free transfers. The study has found that the transfer fees could either be included in gross income or be subject to capital gains tax for the transferor club, depending on whether their nature was revenue or capital. The deciding factor was determined to be the intention of the transferor club at the time of transfer of the player rights. Where the intention of a transferor club is to enter into a profit-making scheme, the transfer fees would be revenue in nature and included in gross income in terms of s 1 of the Act (Elandsheuwel Farming (Edms) Bpk v SBI, 39 SATC 163). Where the intention of a transferor club is to use the player as income-producing asset, then the transfer fees would be capital in nature, and be subject to capital gains tax. For the transferee club, it was determined that the player is usually acquired to bring to the club an advantage of the enduring benefit (British Insulated and Helsby Cables v Atherton 1926 A.C. 205). This therefore implies that the transferee club would not be able to claim the deduction under s 11(a) of the Act. The study will be useful to the sports clubs as it provides a comprehensive guide on the income tax treatment of player transfers.

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The Middle East conflicts between Palestine and Israel are long-term, ongoing and wide-ranging. Kicking All Odds is an observational documentary that explores women football players from Palestine – both Christian and Muslim girls – who play together and forge a team despite all the hardships they face.

Syftet med föreliggande studie var att undersöka (a) sambanden mellan perfektionism, motivationsklimat och prestationsångest, samt (b) hur motivationsklimatet modererar styrkan i relationen mellan perfektionism och prestationsångest. Studien var en kvantitativ tvärsnittsstudie där datainsamlingen genomförts via ett bekvämlighetsurval. Totalt deltog 92 damfotbollsspelare som var aktiva i division 1, åldern på  deltagarna var mellan 15–30 (M = 20.84, SD = 3.64). Fem hypoteser skapades utifrån studiens två syften och har testats genom en korrelationsanalys och två modereringsanalyser, vidare har det fastställts att resultatet delvis stämmer överens med hypoteserna. Resultatet av korrelationsanalysen rapporterade ett positivt signifikant samband mellan perfektionistiska strävanden och prestationsångest. Vidare rapporterar resultatet ett positivt signifikant samband mellan perfektionistiska bekymmer och prestationsångest. Ytterligare visade resultatet en positiv korrelation mellan resultatorienterat motivationsklimat och prestationsångest, medan uppgiftsorienterat motivationsklimat visade ett icke signifikant samband med prestationsångest. Den första modereringsanalysen rapporterade att uppgiftsorienterat motivationsklimat modererar styrkan i relationen mellan perfektionistiska bekymmer och prestationsångest, däremot rapporterades ingen modererande effekt gällande att resultatorienterat motivationsklimat påverkar styrkan i relationen mellan perfektionistiska bekymmer och prestationsångest. Den andra modereringsanalysen rapporterade att varken uppgift- eller resultatorienterat motivationsklimat modererar relationen mellan perfektionistiska strävanden och prestationsångest. Resultatet belyser vikten av att ta hänsyn till psykosociala aspekter i damfotboll för att atleten ska löpa mindre risk att uppleva prestationsångest. / The purpose of the present study was to investigate (a) the relationships between perfectionism, motivational climate and performance anxiety, and (b) how the motivational climate moderates the relationship between perfectionism and performance anxiety. The study were a quantitative cross-sectional study where the data collection was carried out by an availability sample. A total of 92 woman’s soccer players who were active in division 1participated in the study and the age of the participants was between 15-30 (M = 20.84, SD =3.64). Five hypotheses were created based on the purpose of the study and tested through a correlation analysis and two moderation analyses; it has also been established that the results are partly consistent with the hypotheses. The result of the correlation analysis reports a positive significant relationship between perfectionistic strivings and performance anxiety. Furthermore, the correlation analysis shows a positive significant relationship between perfectionistic concerns and performance anxiety. The correlation analysis also shows a positive correlation between result-oriented motivational climate and performance anxiety, while there where a non-significant relationship between task-oriented motivational climate and performance anxiety. The first moderation analysis reported that task-oriented motivational climate moderates the relationship between perfectionist concerns and performance anxiety, but no moderating effect has been shown regarding that result-oriented motivational climate affects the relationship between perfectionistic concerns and performance anxiety. The second moderation analysis reported that neither task or resultoriented motivational climate moderates the relationship between perfectionistic strivings and performance anxiety. The results highlight the importance of taking psychosocial aspects into account within women´s soccer so that the athlete is in less risk of experiencing performance anxiety.

Syftet med föreliggande studie var att undersöka effekten av en Mindfulness-Acceptance-Commitment (MAC) intervention på dispositionell idrottsmindfulness, emotionsreglering och prestation (själv- och tränarskattad) över tid. Data samlades in i nämnda variabler före, under och efter interventionen, som innehöll åtta sessioner. Studiens deltagare var akademifotbollsspelare (n = 32 Målder = 17.06. SD = 0.72) från två olika fotbollslag. Envägs beroende ANOVA visade att MAC hade en statistiskt signifikant effekt på emotionsreglering och subskalorna acceptans och uppmärksamhet i dispositionell idrottsmindfulness. MAC hade ingen statistiskt signifikant effekt på prestation (själv- och tränarskattad) eller subskalan medvetenhet i dispositionell idrottsmindfulness. Uppföljande post-hoc test visade att deltagarna förändrats över tid i emotionsreglering och subskalan acceptans. Resultat visar att MAC har en effekt på vissa prestationsrelaterade utfall hos unga fotbollsspelare. / The aim of the present study was to examine the effect of a Mindfulness-Acceptance-Commitment (MAC) intervention on sport-specific dispositional mindfulness, emotion regulation, and performance (self- and coach-rated) over time. Data were collected on aforementioned variables before, during, and after the intervention, which consisted of eight sessions. The participants in the study were academy football players (n = 32, Mage 17.06, SD = 0.72) from two different football teams. One-way repeated measures ANOVA revealed that MAC had a statistically significant effect on emotion regulation and the subscales acceptance and attention in sport-specific dispositional mindfulness. MAC did not have a statistically significant effect on performance (self- and coach-rated) or the awareness subscale in sport-specific dispositional mindfulness. Follow-up post-hoc tests indicated that participants changed over time in emotion regulation and the acceptance subscale. The results demonstrate that MAC has an impact on certain performance-related outcomes for young football players.

Submitted in partial compliance with the requirements for the Master of Technology: Chiropractic, Durban University of Technology, 2014. / Background: Poor balance is a risk factor for injury in adolescent sport including soccer. Despite the rapid growth in female adolescent soccer especially in South Africa, the association between balance and injury in this population has not been fully explored. This study aimed to determine the relationship between injury and balance. Static and dynamic balance was monitored as sway index (SI) and limits of stability direction control (LOSDC). Objectives: The objectives of this study were to determine the body mass index of adolescent female soccer players; to determine the prevalence of injury in adolescent female soccer players; to determine static balance as revealed by the sway index (SI); to determine dynamic stability as revealed by limits of stability direction control (LOSDC) and to correlate body mass index (BMI) to sway index and limits of stability. Method: Eighty adolescent female soccer players, between the ages of fourteen and eighteen, were recruited through convenience sampling from schools in the eThekwini district of KwaZulu-Natal. After obtaining informed consent and assent, participants completed questionnaires and were scheduled for the balance and BMI assessments. The objective data for each participant consisted of height, weight, Sway Index (SI) and Limits of Stability Direction Control (LOSDC) readings, measured using a stadiometer, electronic scale and Biodex Biosway Balance System (Biodex Medical Systems Inc., Shirley, New York) respectively. The subjective and objective data were analyzed using SPSS version 21.0 (SPSS Inc. Chicago, Ill, USA). Statistical tests included descriptive statistics using frequency and cross-tabulation. Inferential statistics using t-tests and Pearson’s correlations at a significance level of 0.05 was also incorporated. The testing of hypotheses was performed using Fisher’s Exact tests for nominal data and ordinal data. A p value of < 0.05 was considered as statistically significant. The statistical analysis also included Odds Ratio calculations. Results: The mean body mass index of the injured participants was 23.54±3.56 kg/m2 and the mean body mass index of the uninjured participants was 23.00±4.63. Only 27.5% of the participants sustained an injury. Injured participants performed poorly on average in the SI assessment involving their eyes open when standing on a soft surface. The results were similar for the LOSDC in the overall, right, left, backward-right and backward-left directions. However, there were no significant correlations calculated. Significant relationships existed between BMI and the SI assessments in the injured participants which involved standing on a firm surface with their eyes open (p = 0.05), their eyes closed when also standing on a firm surface (p = 0.05), their eyes open when standing on a soft surface (p = 0.02), and their eyes closed when standing on a soft surface (p = 0.04). A significant relationship also existed between BMI and LOS right direction control (p = 0.02). Conclusion: This research paper revealed that the body mass index as investigated in this study is similar to other studies involving female adolescents; soccer injury as investigated in this study is similar to other studies involving female adolescents; poor static and dynamic balance is not associated with injury in adolescent female soccer players and lastly, body mass index is linked to the balance of an individual.

Submitted to the Faculty of Health Science in partial compliance with the requirements for the Master’s Degree in Technology : Chiropractic, Department of Chiropractic,Durban University Of Technology, Durban. South Africa, 2015. / Introduction: Participation of young females in soccer has started to increase in the past few years. Females participating in soccer are more vulnerable to injuries than males due to the nature of the sport especially because the sport is characterised as a vigorous, high intensity, intermittent ball and contact activity. Objective: This study sought to determine the epidemiology of injuries in high school female soccer players in the eThekwini district. Method: A quantitative approach using a cross sectional survey was used to determine the epidemiology of injuries in female high school soccer players in the eThekwini district. One-hundred-and-ninety-seven female high school soccer players, between the ages of 14 to 19 years who have played soccer for at least one season, from 27 female high schools in the eThekwini district were invited to participate. A self-administered questionnaire was used to determine the demographic profile of the players and the reported prevalence of injuries in the soccer players. The study also determined the profile of soccer related injuries, management of injuries, identified risk factors for injury, and compared injuries occurring during training and during matches. Results: Out of a total of 85 respondents only 31 sustained injuries. The injury prevalence for the season was 36.5%. Only 61 injuries (71.8%) were reported by the injured players. The rate of injury was 90 per 1000 athlete exposure hours during the season. Only two female players reported the five injuries while all 29 female players sustained at least one injury. The defenders (31.7%) and midfielders (28.6%) sustained the most injuries. Most injuries reported were contact in nature (12.9%). More injuries occurred during training (12.9%) rather than during matches (8.2%). The lower extremity (77.8%) was injured more than the upper extremity (22.2%). The knee (22.2%) and ankle (15.9%) were the most frequently injured body parts. Muscle injury (23.5%) was the most commonly reported followed by bruising (10.6%). Conclusion: Prevalence of injuries was high in the cohort studied. The lower limb, specifically the knee and ankle were most commonly injured. Muscle injury and bruising were the most common injury affecting the lower extremity. It is recommended that the study be extended to a larger cohort of school children.

Purpose: ACL-injuries are comon in female soccer. Preventative intervention has a positive effect on its prevalence. The purpose of this study is to investigate active leader experience of prophylactic neuromuscular exercise and its effect on ACL-rupture in female soccer between 14-16 years. Design and method: A descriptive, qualitative design using semi-structured interviews with active soccer coaches. Qualitative content analysis was employed for data interpretation.  Results: The results contain six categories and fourteen subcategories showing the leaders all had knowledge of neuromuscular exercise (NMT); but that a variety of factors lead to low implementation. Knowledge of NMT was insufficient to support full implementation coupled to a lack of guidelines describing how NMT should be implemented and why. Knowledge of NMT did not reach key people. Courses should include more detailed information with guidance on the design of training, with more information about prophylactic exercise and NMT. Conclusions: Leaders are aware of NMT but there is a lack of knowledge. It is important to supplement course material to include NMT. More guidelines, education and information needs to reach key people for sustainable implementation. Without necessary education, it will not be possible to achieve sufficient compliance to ensure a significant decrease in ACL-ruptures.