1,064 research outputs found

    Transparency, financial accounting information, and corporate governance

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    Audited financial statements along with supporting disclosures form the foundation of the firm-specific information set available to investors and regulators. In this article, the authors discuss economics-based research focused on the properties of accounting systems and the surrounding institutional environment important to effective governance of firms. They provide a framework for understanding the operation of accounting information in an economy, discuss a broad range of important research findings, present a conceptual framework for characterizing and measuring corporate transparency at the country level, and isolate a number of future research possibilities.Corporations - Accounting ; Stockholders ; Corporate governance

    Enjoyment of high-intensity interval training in an overweight/obese cohort: a short report

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    Exercise enjoyment has been shown to be important for adherence. Minimal data exist on enjoyment of intense exercise, especially in clinical populations. The purpose of this study was to evaluate enjoyment levels of overweight and obese subjects undergoing 3 weeks of high-intensity interval training. Forty-two generally healthy overweight and obese men and women (body mass index = 30·8 ± 4·8 kg × m−2) volunteered for this study. Exercise enjoyment was quantified using the Exercise Enjoyment Scale before and after each of nine total interval training sessions, over a three-week period. Heart rate and ratings of perceived exertion (RPE) were measured at the end of each interval and training session. There were no significant differences in enjoyment between training groups (P > 0·05). Exercise enjoyment improved significantly over the three-week training phase (P < 0·05). Enjoyment levels were relatively high to begin training: mean ± SD: 4·2 ± 1·0 out of a 7 point scale. Heart rate and RPE were significantly reduced (P < 0·05) from pre- (day 1) to post-training (day 9). High-intensity interval training may be an enjoyable form of exercise for overweight and obese men and women. Enjoyment levels may continue to increase following initial introduction to this type of training. Due to the small time demand and high enjoyment, interval training may be an effective exercise approach in a sedentary population

    Cobwebs

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    https://digitalcommons.library.umaine.edu/mmb-vp/4648/thumbnail.jp

    Bittersweet: A qualitative exploration of mothers’ experiences of raising a single surviving twin.

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    Loss of a child from a multiple birth pregnancy is not uncommon yet the idiographic experience of parents who have lost a single twin from a multiple birth pregnancy is underexplored. This novel study sought to explore the experiences of mothers bereaved after loss of a twin from a multiple birth pregnancy, focusing on the dual challenges of parenting and grieving. Eighteen mothers at least 12 months post loss were recruited from a private UK based Facebook page dedicated to supporting parents after loss from a multiple birth. Eligible mothers completed an independent qualitative open-ended survey to explore maternal experiences of loss. Data were analysed using Thematic Analysis. Findings represented a sense of duality for participants, with mothers experiencing conflict between roles and identities as well as the nature of their loss. Key themes identified include ‘Narrating a story of family and loss’, ‘Finding a place for the twins within the family’ and ‘A changing sense of self’. Findings fit with theoretical conceptualisations of bereavement that acknowledge retaining relationships with the deceased. Practically, suggestions for supporting mothers to identify stock answers to often asked questions about family make up were suggested

    Enhanced Oxide Ion Conductivity by Ta Doping of Ba3Nb1-xTaxMoO8.5

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    Open Access via the ACS Agreement Acknowledgments ARTICLE SECTIONS Experiments at the ISIS Neutron and Muon Source were supported by a beamtime allocation XB2190003 from the Science and Technology Facilities Council. Data are available at https://doi.org/10.5286/ISIS.E.RB2190003-1. The authors also thank the University of Aberdeen for provision of a studentship for Brent Sherwood.Peer reviewedPublisher PD

    EXERCISE INDUCED OXIDATIVE STRESS: EXAMINING THE ANTIOXIDANT CAPABILITIES OF BETA-ALANINE SUPPLEMENTATION

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    PURPOSE: The primary purpose of this study was to evaluate the effects of twenty-eight days of beta-alanine supplementation on markers of oxidative stress in men and women. METHODS: Twenty-five men (Age: 22.0 ± 3.3 yrs; maximal oxygen consumption (VO2max): 3.9 ± 0.5 l*min-1) and twenty-four women (Age: 21.7 ± 2.1 yrs; VO2max: 2.6 ± 0.3 l*min-1) volunteered to participate in this double-blind, placebo-controlled study and were randomly assigned to a beta-alanine (BA, 2 x 800 mg tablets, 3 x per day; CarnoSyn®, Natural Alternatives Inc, San Marcos, CA; n= ) or placebo (PL, 2x 800 mg maltodextrin tablets, 3 x per day; n=) group for twenty-eight days of supplementation. A maximal graded oxygen consumption test (VO2max) on a treadmill was performed to evaluate VO2max, time to exahustion (VO2TTE), ventilatory threshold (VT) and to establish peak velocity (PV). Baseline blood draws were taken before, immediately post (IP), 2h post and 4h following a 40 min treadmill run at 70%PV to evaluate total antioxidant capacity (TAC), superoxide dismutase (SOD), 8-isoprostane (8ISO) and reduced gluthathione (GSH). Heart rate and ratings of percieved exertion were recorded during the 40 min run. Separate four- [4 × 2 × 2 × 2; acute (base vs. IP vs. 2h vs. 4h) × chronic (pre- vs. post-) × treatment (placebo vs. beta-alanine) × sex (male vs. female)] and two- [2 × 2; time (pre-supplement vs. post-supplement) × treatment (placebo vs. beta-alanine)] way ANOVAS were used to identify and group by time interactions for oxidative stress markers and aerobic performance, respectively. RESULTS: Both groups demonstrated significant improvements (p<0.05) in VO2max. Percent change scores revealed a significant increase in VT for the male BA group. Heart rate and ratings of perceived exertion values were significantly improved from pre- to post-supplementation for the BA group, while the PL group demonstrated non-significant negative changes. There was a significant (p<0.05) exercise induced oxidative effect on all markers. The chronic effects of BA supplementation suggest there is an antioxidant effect on 8-isoprostane and GSH, with no gender differences (p<0.05). CONCLUSIONS: The current findings support previous performance research, demonstrated the ergogenic benefit of BA on VT. Additionally, an exercise-induced oxidative stress response, from a 40 minute treadmill run, may be slightly attenuated following twenty-eight days of beta-alanine supplementation for markers of lipid peroxidation and reduced glutathione, for both men and women
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