Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness

This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism. It also briefly considers factors and reasons contributory to the ever increasing use of (and the need for) professionals who exercise professional scepticism – that is an attitude that includes a questioning mind and a critical assessment of audit evidence

Exercise Among Blue-Collar Workers: Application of the Theory of Planned Behavior By: Carolyn

The purpose of this study was to identify cognitive predictors of blue-collar workers' (N=468) intention to exercise and their self-reported exercise behavior. The theory of planned behavior (TPB) provided the framework for the study. A cross-sectional sample of skilled and unskilled workers from the physical facilities department of a large, Midwestern state university completed a questionnaire containing measures of attitude, subjective norm, perceived behavioral control, intention, and self-reported leisure exercise behavior. Structural equation modeling demonstrated that workers' attitude toward exercise and perceived behavioral control explained 61.7% of the variance of intention, whereas intention and perceived behavioral control explained 51.3% of the variance of exercise behavior. Subjective norm was not a significant predictor of intention to exercise. The findings support the use of the TPB in identifying cognitive factors that explain exercise behavior and suggest that interventions to promote exercise behavior in blue-collar workers should address their attitude toward exercise and their perceptions of behavioral control

Barriers and solutions to participation in exercise for moderately disabled people with multiple sclerosis not currently exercising: a consensus development study using nominal group technique

Background: Multiple sclerosis (MS) is a chronic, progressive neurological condition. The aim of this study was to explore consensus on the barriers and solutions to exercise for people with MS living in Scotland. Method: Thirty-five people with MS, not regularly exercising, were recruited and took part in five Nominal Group Technique groups throughout Scotland. Background information was collected on participants prior to each group. Participants individually and silently listed their barriers and solutions to participating in exercise. Group discussion then clarified, amended and merged ideas. Participants then ranked ideas by choosing five barriers and solutions to exercise participation. Data were analyzed using descriptive statistics and by carrying out a thematic grouping. Results: Consensus was that fatigue was a barrier to exercise participation . Other identified barriers were a lack of support and advice, the impairments arising from the condition and time. No single item achieved consensus for solutions but exercising with others, receiving support, having a positive attitude, finding time and minimizing environmental barriers were all suggested as solutions to assist in exercise participation. Conclusions: People with MS should be provided with information on how to manage their fatigue alongside any exercise prescription. Information and support should be given on how to personalize exercise to suit individual needs and abilities to overcome some of the barriers suggested within this study. Implications for rehabilitation More exercise opportunities are required. Exercise should be personalized to address the individual needs of the person with MS. Any identified barriers to exercise should be addressed

Misalignment estimation software system

A system of computer software, spacecraft, and ground system activity is described that enables spacecraft startrackers and inertial assemblies to be aligned and calibrated from the ground after the spacecraft has achieved orbit. The system generates in the uplink flow an exercise designed to render misalignments visible, and sends the exercise to the spacecraft where the spacecraft inserts the misalignment into the information in the form of attitude sensor error. The information is downlinked for processing into misalignment estimates to be used for correcting spacecraft model at data base

The Federal Government and Interstate Compacts

The recent congressional foray into the affairs of the Port of New York Authority has dramatized a growingly menacing attitude toward interstate compacts and agencies even while they have become increasingly indispensable arms of state government. In asking for a clarification of the nature of Congress\u27 interest in the interstate compacts, Professor Leach urges a greater exercise of federal restraint. Compromise and adjustment, not challenge and counterchallenge, are basic to a strong federal system

Impact of Dysmenorrhea and Health-seeking Behavior Among Female Adolescents

Dysmenorrhea is one of common health problems to occur during menstrual period and influences women life quality. The aim of the study is to know the effect of dysmenorrhea and health-seeking behavior to teenage girl. This study belongs to observation analytic using cross sectional design. The sample is girls, which is as many as 188, at the age of 15 to 19. The data are taken through questionnaire containing several questions, such as age of the respondents, age of menarche, effect dysmenorrhea, attitude on dysmenorrhea, and health-seeking behavior. Bivariate analysis is used Chi Square test. The Prevalence of dysmenorrhea is 68.8%. The effect of dysmenorrhea to girls include the absence from school (9.6%), sleep disorders (25%), decreased appetite (25.5%), inability to do exercise (19.7%), and daily activity disruptions (9.6%). There was relationship between the attitude on dysmenorrhea and health-seeking behavior of female adolescents (p=0.029). Adolescents with positive attitude about menstrual problems will develop good health-seeking behavior during menstrual period compared to those who have negative attitude. The needs to design reproduction health program as well as updating the information to create girls awareness on their health management during dysmenorrhea are necessary

Social Comparison Theory: The Effects Athletic Influencers Have on an Appalachian Generation Z Men Audience

Many studies have highlighted how social comparison can influence self-efficacy for exercise, body dissatisfaction, and motivation to exercise, especially on social media; in addition, several studies have supported how attitude toward exercise and confidence toward exercise correlate with one another. However, these dependent variables have not been examined in the context of Generation Z men in Appalachia. Despite the lack of literature on this demographic, it is important to study Generation Z Appalachian men because of the frequent health problems this demographic faces, such as obesity. Therefore, this pretest-posttest between-subjects lab experiment investigated how an athletic influencer on social media related to Generation Z Appalachian men’s self-efficacy, body dissatisfaction, and likelihood to participate in exercise behaviors (motivation) through the lens of social comparison theory. In addition, this study also explored how attitude toward exercise and self-efficacy toward exercise related with each other. Findings indicate that upward social comparison had a significant association with body dissatisfaction increasing. This indicated that when someone from this demographic negatively compares their own body to an athletic influencer, the more body dissatisfied they are. In contrast, when participants upward compared, a significant association showed that self-efficacy and motivation dwindled. Furthermore, self-efficacy had a significant association with positive and negative attitudes toward exercise. The results support that the higher the self-efficacy toward exercise, the more positive their attitude was toward exercise; in contrast, the lower the self-efficacy, the more negative their attitude was toward exercise. This study offered advances in social comparison theory regarding influenced Generation Z Appalachian men’s body dissatisfaction, while also supporting that athletic influencers have the capability to shift those perceptions and behaviors based on how this demographic compared themselves to them. This study also offered how this demographics’ attitude can shift based on how much self-efficacy they have after viewing an athletic influencer. Future limitations and implications are discussed

ACTITUD DE LAS TRABAJADORAS SEXUALES HACIA EL EJERCICIO DE LA FUNCI 3N SEXUAL CON CLIENTES Y CON PAREJAS SENTIMENTALES

El presente estudio tuvo como objetivo comparar la actitud hacia el ejercicio de la funci\uf3n sexual en trabajadoras sexuales que asistieron al Programa Regional de Infecciones de Trasmisi\uf3n Sexual del Estado Lara. Metodol\uf3gicamente el tipo de investigaci\uf3n fue de campo causal comparativa. Se aplic\uf3 una escala de Actitud hacia el Ejercicio de la Funci\uf3n Sexual para Trabajadoras Sexuales a una muestra de 86 trabajadoras sexuales de una edad entre 18 y 53 a\uf1os. A trav\ue9s de medidas de tendencia central y la T de Student, se evidenci\uf3 una actitud desfavorable hacia el ejercicio de la funci\uf3n sexual con los clientes y una actitud favorable si se refer\ueda a la pareja. Se evidenciaron diferencias significativas, tanto a nivel general como en las dimensiones: cognitiva, afectiva y conductual de la actitud; as\ued como en la Situaci\uf3n Estimulo, Respuesta Sexual y Tiempo de funcionamiento del ejercicio de la funci\uf3n sexual. Palabras Claves del Autor: Actitud, Ejercicio de la Funci\uf3n Sexual, Trabajadoras Sexuales. ABSTRACT This study aimed to compare the attitude towards the exercise of sexual function in female sex workers who attended the Regional Program of Sexually Transmitted Infections Lara State. Methodologically the type of research was causal comparative. The scale of attitude towards exercise of Sexual Function for sex workers was applied to a sample of 86 sex workers with ages between 18 and 53. Through measures of central tendency and Student T, the results were an unfavorable attitude toward exercise of sexual function with customers and a favorable attitude was evident when they referred to the couple. Significant differences were found, both generally and in dimensions: cognitive, emotional and behavioral attitude; as well as the stimulus situation, Sexual Response and operating time of the exercise of sexual function. Keywords: Attitude, Sexual Function Exercise, Sex Workers.<br