Voluntary disclosure theory suggests a firm increasing its disclosures should lower the information asymmetry component of its cost of capital. Empirical results on specific disclosures are mixed though, as individual disclosures may not provide enough value to investors in disclosure rich environments. Salary expense disclosures, unlike some other cost disclosures, may provide insight into increasing firm risk leading to an increased cost of capital, as employee pay has been shown to increase in response to leverage increases. I examine whether salary expense disclosures provide valuable information to investors, as measured through a disclosing firm's cost of capital, and I examine the channels through which the disclosure provides the information. I find that firms that disclose salary expense receive a lowered cost of capital if they are disclosing more stable cost structures, and the value of this disclosed information relates to the relative risk associated with the disclosed cost structures. I also find the propensity for firms to initiate disclosure increases as more analysts follow the firm and these initiating firms receive a lower cost of capital in exchange for their initial disclosure. Additionally, this lower cost of capital for initial disclosers is not based on the relative stability of the disclosed cost structure. / Doctor of Philosophy / Theory suggests when a company voluntarily discloses information that is useful to investors, the investors will pay more for that company's stock which equates to a lower cost of capital for the company. Empirical results on individual disclosures are mixed though, as each disclosure may not provide enough value to investors in environments where companies disclose a large amount of information. Salary expense disclosures, unlike some other cost disclosures, may provide insight into increasing firm risk leading to an increased cost of capital for the disclosing companies, as employee pay has been shown to increase in response to leverage increases. I examine whether salary expense disclosures provide valuable information to investors, as measured through a disclosing firm's cost of capital, and I examine the channels through which the disclosure provides the information. I find that firms that disclose salary expense receive a lowered cost of capital if they are disclosing more stable cost structures, and the value of this disclosed information relates to the relative risk associated with the disclosed cost structures. I also find the propensity for firms to initiate disclosure increases as more analysts follow the firm and these initiating firms receive a lower cost of capital in exchange for their initial disclosure. Additionally, this lower cost of capital for initial disclosers is not based on the relative stability of the disclosed cost structure.

This study examined changes in task performance during performance of simulated overhead assembly task. The study objectives were to better understand the relationship between fatigue development during overhead work and task performance. This relationship is important, considering that performance changes, or decreases in task quality, have the potential for justifying and driving ergonomic changes that can help to improve worker safety. Sixteen people participated in eight experimental conditions (two levels of duty cycles, two work heights, and two hand positions). Four dependent measures based on endurance, subjective, objective, and physiological fatigue were used to quantify shoulder fatigue and were collected during the experiment. An overhead work task required participants to use a hand tool to strike targets at two reach distances above their head. Task performance was measured as a function of the closeness to the target center and the ability to apply a consistent force throughout the experiment. Data collected in this experiment is intended to provide a research basis for creating design guidelines that will help maximize efficiency and quality while reducing the likelihood of developing shoulder fatigue. / Master of Science

Yes / Theory predicts that the voluntary or community sector will contribute a range of services that are not delivered by the state or private sectors. This paper examines the changing contributions of the community waste sector in the UK to reflect upon these claims. A rosy picture of the community waste sector is presented from research on the sector in 2002, with a growing number of organisations carrying out a range of services, drawing on multiple and diverse sources of funding. More recent evidence, and information drawn from outside the sector, however, suggests that regulation, competition, and changes to funding regimes are putting the sector under considerable pressure, such that it is likely to change, and that some parts of it will contract. In terms of the claims from theory, the paper finds evidence that the community sector can and has been innovative in the services it provides and the way that it provides them, though similar innovations may emerge from the private and public sectors. The sparse evidence on participation and recycling rates in kerbside and civic amenity sites are equivocal on whether the sector provides enhanced communication as theory would predict. Overall, the paper highlights the difficulty in achieving direct comparisons between the waste sectors without specific focused research for this purpose. It concludes that the challenge for European, national and local government is to influence the necessarily constructed waste markets in a way which will enhance rather than discourage service providers to innovate in the waste material collected, and to communicate effectively with the public whom they serve. Such policies promise to encourage the effective delivery of sustainable waste services from all three - public, private and community - sectors.

Duchenne muscular dystrophy (DMD) is a progressive muscle wasting disease affecting 1 in every 3500 boys. The disease is characterized by the absence of the dystrophin protein from the sarcolemma of muscle cells. Muscle cells lacking dystrophin go through cycles of degeneration and regeneration and are considered susceptible to contraction-induced injury 144. Eventually, the satellite cell proliferative capacity is exhausted and the muscle fibers are replaced by connective and adipose tissue that yields a progressive loss of force generating capability. DMD patients typically die by their early 20's, primarily due to respiratory or cardiac failure. The precise role of dystrophin is not presently known. However, its absence suggests that it may play a role in both cellular calcium regulation and oxidative stress 152. Recent studies suggest increased reactive oxygen species (ROS) may precede the initial wave of wasting that marks disease onset 49. Therefore, it is possible oxidative stress may contribute as a pathogenic mechanism of DMD. Strategies to reduce the deleterious effects of oxidative stress could be an effective therapeutic approach. Regular exercise is known to increase antioxidant capacity in humans and mice 146. Green tea extract (GTE) is a powerful antioxidant that is easily supplemented in the diet 83. The purpose of this study was to test the hypotheses that (1) voluntary endurance exercise alone, (2) a diet supplemented with 0.05% (wt/wt) GTE alone, or exercise and GTE combined will blunt the effects of ROS and improve muscle strength and endurance in young mdx mice. Male mdx mice at age 21-days were randomly divided into one of 4 treatment groups: Run Normal diet (RunNorm; n=8), Sedentary Normal diet (SedNorm; n=8), Run GTE diet (RunGTE; n=10), and Sedentary GTE diet (SedGTE; n=8). RunNorm and RunGTE mice were given free access to a running wheel for 3 weeks while SedNorm and SedGTE mice were restricted to normal cage movement. At the end of 3 weeks, mice in each treatment group were sacrificed and assessed for daily and weekly running distances, content of actin and myosin proteins and fiber type distribution (tibialis anterior), contractile/mechanical and fatigue properties (extensor digitorum longus), creatine kinase levels and antioxidant capacity (serum), lipid peroxidation (gastrocnemius), and citrate synthase and beta-hydroxyacyl-CoA dehydrogenase activities (quadriceps and soleus). The key findings of this study were: In normal diet running mice (RunNorm), average daily distance run was increased 300% (from 0.5 to 2.1 km/d, P<0.05) from week 1 to week 3. In GTE diet (RunGTE) compared to RunNorm mice, total distance over the 3 weeks was markedly improved 128% (61.2 vs. 26.8 km, P<0.0001). Running, independent of diet increased EDL muscle tetanic stress (18%), serum antioxidant capacity (22%), citrate synthase activity (35%), and beta-oxidation (37%; all P<0.05). GTE, independent of running decreased lipid peroxidation (gastrocnemius:-64%; heart: -29%) and serum creatine kinase (-36%), and increased citrate synthase activity (59%; all P<0.05). These findings in dystrophic mice suggest that voluntary endurance exercise with or without GTE supplementation blunted the deleterious effects of ROS. If similar positive effects are evident in human DMD patients, then these approaches may be beneficial therapies either alone or in combination. / Master of Science

Under the Program For Afloat College Education (PACE), Sailors are able to take undergraduate and pre-college level courses aboard US Navy ships through computer-based instruction or under the instruction of a college professor. This post-hoc descriptive study was designed to determine those elements or factors which contribute most to successful outcomes for Sailors enrolled in college level PACE courses. A combination of descriptive and inferential statistical analyses were performed on a representative sample consisting of 8,124 Sailors enrolled worldwide between July 1, 1995 and May 31, 1996. Dependent variables were end of course grade and PASS/FAIL outcomes. Factors analyzed for each participant included up to 18 variables consisting of a broad array of demographic, career, environmental, academic, and mental ability data. Factors found to have a positive correlation with grade and satisfactory completion rate were age, mental ability, paygrade, years of service, and semester hours of college level courses passed in the previous four years. Formal education at the level of an associate's degree or higher was also positively associated with grade and completion rate. Married Sailors performed better than single, and Sailors who were taking a course for the first time scored higher than those who attempted a course the second time. There were differences by course grouping as well. The greatest difference observed for any variable was delivery mode, a complex dichotomous variable consisting of technology or instructor delivery. On average, Sailors in instructor delivered courses exceeded those in technology delivered courses by one half a grade point regardless of type of ship in which the course was taught or course group such as business, math etc. Recommendations for enhancing PACE effectiveness are provided in order to produce a more efficient and cost-effective voluntary college education program for the Navy. / Ph. D.

Yes / The World Health Organization (WHO) recommends 100% blood should be from voluntary non-remunerated donors (VNRD) yet the majority of blood donations (75%) in Barbados are family/replacement donations. Increasing VNRD is paramount to achieving a safe, reliable blood supply and understanding the population is a strategy suggested by the WHO to inform donor recruitment and education. To obtain information to devise strategies for a voluntary donor mobilization campaign in Barbados. Methods: Participants in Barbados (n=429) completed a self-administered questionnaire in 2014. The questionnaire comprised 31 questions including demographics (age, sex, highest educational attainment) and blood donation-related knowledge, attitudes and practices. Analysis of variance, t-test and linear regression were used to analyse data. Results: Fifty-three per cent (n=219) of participants had previously donated blood; only 23.9% of these had donated within the past two years and almost half were family/replacement donors only. Knowledge deficits included blood donation requirements, deferral factors and maximum yearly donations. Most participants (79%) were willing to donate with more information. Participants with higher educational attainment and previous donors had higher total knowledge and attitude scores (p<0.01). Single, female, and younger participants were less likely to donate blood (p<0.05). Conclusion: Barbados can likely increase voluntary blood donation rates by addressing knowledge deficits through education campaigns and increasing awareness of the need for donation.

Thesis (MPhil)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: In efforts to combat the global HIV/AIDS pandemic, the WHO/UNAIDS published the Joint Strategic Action Framework to Accelerate the Scale-up of Voluntary Medical Male Circumcision for HIV Prevention in Eastern and Southern Africa which outlines the aim of a VMMC (voluntary medical male circumcision) prevalence of 80% among males 15-49 year old in 14 countries by 2016 (WHO/UNAIDS, 2011). In line with this directive, South Africa has launched a national VMMC campaign. However, a lot of ethical issues remain unaddressed surrounding VMMC. These can be categorised as individual considerations (autonomy and informed consent; non-maleficence and unintentional, unforeseen harm; risk compensation in circumcised men; risk of undermining current HIV prevention strategies; age of circumcision), community considerations (cultural considerations; justice: the gender divide and female subjugation; distributive justice; social stigmatisation as a result of VMMC), national considerations (adverse events and complications on a macro level; cost saving and unforeseen expenditure of VMMC; the implications of international funding for VMMC; the public health ethics of VMMC; risks of “de-medicalisation” of a surgical procedure; the ever present danger of corruption), global considerations (female genital mutilation; non-sexual HIV transmission; a dangerous shift in focus) and other considerations (a statistical perspective on VMMC; circumcision technique; lack of ethical awareness; dealing with medical uncertainty). Finally, I shall consider neonatal circumcision, which is in itself a contentious issue, and has no role to play in VMMC. The unresolved issues raised by these ethical considerations cast doubt on the moral status of VMMC and I conclude that the VMMC campaign as it stands in South Africa currently is morally indefensible. There is, undeniably, a pressing need for HIV/AIDS prevention strategies in South Africa and other developing countries but the role of circumcision has been overemphasised to the detriment of more holistic approaches. While there are no easy answers to any of the ethical dilemmas presented in this thesis, it is imperative to raise ethical awareness surrounding VMMC. / AFRIKAANSE OPSOMMING: In ‘n poging om die globale MIV/VIGS-pandemie te bekamp, het die WHO/UNAIDS in 2007 die Joint Strategic Action Framework to Accelerate the Scale-up of Voluntary Medical Male Circumcision for HIV Prevention in Eastern and Southern Africa gepubliseer wat ‘n aksie-plan is wat poog om ‘n voorkoms van VMMC (vrywillige mediese manlike besnyding) van 80% in 14 lande onder 15-49 jaar oue mans in 2016 (WHO/UNAIDS, 2011) te bewekstellig. In ooreenstemming met dié riglyn, het Suid-Afrika 'n nasionale VMMC veldtog geinnisiëer. Maar baie van die etiese kwessies verbonde aan VMMC is nie bevredigend aangespreek nie. Hierdie kwessies kan geklassifiseer word onder individuele oorwegings (outonomie en ingeligte toestemming; nie-kwaadwilligheid en onbedoelde, onvoorsiene skade; risiko vergoeding in mans wat besny is; VMMC ondermyn die huidige MIV-voorkoming strategieë; ouderdom van besnyding), gemeenskap oorwegings (kulturele oorwegings; geregtigheid: die oorweging van die geslag verdeel en vroulike onderdanigheid; distributiewe geregtigheid; sosiale stigmatisering as gevolg van VMMC), nasionale oorwegings (newe-effekte en komplikasies op 'n makro-vlak; kostebesparing en onvoorsiene uitgawes van VMMC; die implikasies van internasionale befondsing vir VMMC; die openbare gesondheid etiek van VMMC; risiko's van "de-medikalisering" van 'n chirurgiese procedure; die alomteenwoordige gevaar van korrupsie), globale oorwegings (vroulike genitale verminking; nie-seksuele oordrag van MIV; 'n gevaarlike verskuiwing in fokus) en ander oorwegings ('n statistiese perspektief op VMMC; besnyding tegniek; die gebrek aan bewustheid van hierdie etiese kwessies; die hantering van mediese onsekerheid) bespreek. Ten slotte, sal ek neonatale besnyding ondersoek, wat op sigself 'n omstrede kwessie is, en geen rol behoort te speel in VMMC nie. Die onopgeloste kwessies wat deur hierdie etiese oorwegings aan die lig gebring word veroorsaak twyfel oor die morele status van VMMC. Ek lei dus af dat die VMMC veldtog soos dit tans bestaan in Suid-Afrika moreel onverdedigbaar is. Daar is ongetwyfeld 'n dringende behoefte vir MIV/VIGS- voorkoming strategieë in Suid-Afrika en ander ontwikkelende lande, maar die rol van besnydenis word oorbeklemtoon ten koste van ‘n meer holistiese benadering. Hoewel daar geen maklike antwoorde op enige van die etiese dilemmas wat in hierdie skripsie verken is nie, is dit noodsaaklik dat etiese bewustheid rondom VMMC verhoog word.

Sveriges kommuner startar allt fler företag. Tillsammans omsätter dessa företag sammanlagt 200 miljarder kronor och utgör en viktig del av en kommuns ekonomi. En av de branscher där det finns flest kommunägda bolag är elbranschen, en bransch som sedan avregleringen på 90-talet förändrats på det sättet att ett kommunalt elbolag inte längre kan vara säkra att invånarna i deras kommun väljer dem som elleverantör. Detta har inneburit att de kommunala elbolagenmåste hitta strategier för att locka kunder. Kommunikation är grundläggande för att ett bolag ska nå framgång. Ett av de viktigaste sätten att kommunicera med sina intressenter är att göra det genom sin årsredovisning och här är det främst de frivilliga upplysningarna som kan användas till detta, då de finansiella upplysningarnas utformning är reglerade i Årsredovisningslagen. De frivilliga upplysningarna har ökat i omfattning på senare år och används numera allt oftare som ett kommunikationsverktyg mot bland annat bolagens kunder och därför är detta intressant att studera. Den här uppsatsen har därför som syfte att undersöka på vilket sätt kommunala elbolag kommunicerar genom frivilliga upplysningar i sin årsredovisning och hur det har förändrats under perioden 2008-2017.Den metod som användes för att analysera materialet var en innehållsanalys. Den ansågs som lämplig då den brukar användas i forskning för analysera innehållet av dokument och syftar till att ta fram betydelsen av en text och det underliggande som författaren vill få sagt med sin text. En bildanalys användes också som komplement till innehållsanalysen. Detta för att en bildanalys kan komplettera helhetsbilden och eftersom bilder har blivit en integrerad del i årsredovisningar. De två kommunala elbolag som valdes för studien var Kungälv Energi och Karlstads Energi, vilka är bolag som är väl etablerade bland invånarna i respektive kommun och vars årsredovisningar innehåller frivilliga upplysningar. Resultaten visar att bolagen främst använder sina frivilliga upplysningar till att redogöra förårets händelser och för att upprätthålla sin image och legitimitet som bolag. Detta har inte förändrats under den här undersökningsperioden, utan det som främst har förändrats är att de frivilliga upplysningarna blivit mer informationsrika, att bolagen använder sig mer av bilder i sin kommunikation och att deras årsredovisningar har blivit mer lättolkade och intresseväckande. Avslutningsvis kommer vi fram till att det inte skiljer speciellt mycket mellan de kommunala och privata bolagens sätt att kommunicera genom de frivilliga upplysningarna. / The number of Swedish public owned companies are increasing. Altogether these companies have a revenue of 200 billion Swedish crowns and play an important role for the public sector. The electric market has one of the highest number of public sector owned companies. Since the deregulation in the 90’s, the market has changed a lot for the public owned electric companies, who can no longer count that the citizens in their town will choose them as their electricity provider. Therefore the public owned companies have to find new strategies to make them more attractive. Communication is a key point in succeeding. One of the most important ways to communicate with its stakeholders is through the annual report, where the voluntary disclosures are to most useful section since it is not regulated like the financial disclosures. The voluntary disclosure is also more extensive nowadays and more used as a communication tool towards the customers, therefore it is interesting to study. The aim with the study is to investigate in which way public owned electric companies are communicating through their voluntary disclosure and how it has changed through the period 2008-2017.The study is written in Swedish and the method that has been used for analyzing the material is a content analysis. It was found suitable since it is commonly used when analyzing documents and aims to produce the meaning of a text and the underlying meaning in the text that the author wants to say with the text. An image analysis has also been used as a compliment as it could supplement the overall picture and because images have become an integral part of annual reports. The two public owned companies that were selected for the study were Kungälv Energi and Karlstads Energi, which are companies that are well established among the inhabitants of each municipality and whose annual reports contain voluntary disclosure. The results show that the companies mainly use their voluntary disclosure to account for the events of the year and to maintain their image and legitimacy as a company. This has not changed during the chosen period, but what has mainly changed is that the voluntary disclosure has become more informative, that the companies use more images in their communication and that their annual reports have become more easily interpreted and interesting. In conclusion there is not much difference between the public owned and the private companies way of communicating through the voluntary disclosure.

Robert Kane asserts that some decisions and actions which are made by an agent are undetermined. These undetermined decisions are what allow an agent to have free will and ultimate responsibility for her decisions and actions. Kane appeals to probabilistic causation in order to argue that these undetermined decisions are not arbitrary or random. I argue that Woodward’s interventionist approach to causation can be used by Kane to make his theory of free will more plausible by illustrating how the agent causes her decision. Woodward’s account can link an agent’s reasons with her decision, activity in her self-network with her decision, and can render undetermined decisions plural rational, plural voluntary, and plural voluntarily controlled.

SYNOPSIS The thesis has a form of a theoretical study with significant relation to practice in professional volunteer supervision in Kladno Volunteer Center. The thesis is divided in 7 parts. Part One is focused on the definition of basic terms such as volunteer, voluntary work. This part deals with the issue of awarding of volunteers. Part Two is devoted to the basic terminology of social pedagogy, including the definition of free time, the phenomenon, which is very important for both voluntary work and social pedagogy. Part Three is centered at history of social pedagogy and voluntary work. Key intersections of the two studied phenomena and their evolution are described. Part Four describes voluntary activities as a social phenomenon. Subparts are focused on the attitude of society towards voluntary work, the myths associated with it, as well as the volunteer work motivation. In part Five, I was trying to grasp volunteering as a tool of social pedagogy. The subparts combine my findings acquired from books and my own practical experience. Part Six is an analysis of a specific case of "Pět P" programme practice. Part Seven - the final one - includes a small scale empirical research. KEY EXPRESSIONS WORDS Voluntary work, volunteer, social pedagogy, free time, voluntary work programme, Pět P programme.