The Christian Right, the South, and State Politics

The Christian Right arrived on the scene dramatically in 1980, its membership in President Reagan\u27s electoral coalition indicative of a new politicization among religious conservatives. The movement flourished during the 1980s, spearheading campaigns against abortion rights and mobilizing supporters to vote for Republican candidates

Learning in Virtual Environments: An Integrative Approach for Understanding the Adoption, Engagement and Learning Achievement in Digital Contexts

The main goal of the research presented in this doctoral thesis is to extend and enhance knowledge about the use of information and communication technology for learning purposes and its effects on the learning output. An integrative approach was utilised to combine elements from different perspectives – including attitudes, motivations, learning profiles, and behaviour – to build a theoretical framework which takes into account the learner characteristics and their interaction with virtual learning environments (VLE) in the achievement of learning goals. It is proposed that by accurate representation of the learner, and identifying relevant milestones along the learning process, it would be possible to enhance both the adoption of learning technology and the attainment of learning goals with a single framework. In order to accomplish the research goal four studies were conducted. Study 1 tested the most utilised approaches on adoption and effectiveness of learning technology, based on Davis’ Technology Acceptance Model (TAM) and a selection of indicators of learning effectiveness in virtual environments. The participants were 168 teachers enrolled in a 5-week e-learning course, who were asked to complete two questionnaires. The first questionnaire was delivered the first week of the course and it aimed to assess the variables related to the adoption of the learning technology (perceived ease of use and usefulness, previous experience with computers, intention of use, and behavioural planning). The second questionnaire was delivered once the course was finished and aimed to assess the time spent on the learning activities (online and offline), the satisfaction with the course, and the self-perceived learning. The final mark of the participants was collected as an objective indicator of learning achievement. Results showed that a significant pathway can be observed from individual attitudes towards learning achievement through behavioural planning and actual use. Nonetheless, the explained variance was low, indicating that the model must be improved. The second and third studies were aimed to test variables that could be included in the model in order to improve it. The second study was cross-sectional and included 268 participants. It tested the relationship between learning approach, academic locus of control, and the learning environment characteristics – comparing one highly structured and one unstructured environment – with the core of the adoption of TAM. Structural Equation Modelling revealed an important effect of learning approach on attitudes and intention of use, and a significant improvement of the explained variance over study 1. The third study collected the responses of 115 participants, assessing the role of learner goals, thoughts about technology, learning style, and learning approach on attitudes and behaviour. As in the previous study, an important effect of learning approach was found on attitudes and on the behavioural indicators. The effect of learning style, goals, and thoughts about technology was not significant for the adoption parameters. The overall power of the adoption model was highly improved. Study 4 aimed to test a new version of the model comprising adoption and effectiveness of learning technology. It involved the use of specially developed software to assist students in learning programming. Based on the previous studies and considering their limitation, a repeated measures design was chosen involving 30 students of higher education for 12 weeks, assessing their learning process each week. A baseline of the knowledge on programming was measured at week 1, and was re assessed at week 6 and week 12. The marks of 4 assessments along the course were collected, and every week the attitudes towards the software, the module and its contents, and the time spent on the learning activities were collected. The results showed a strong effect of learning approach on attitudes and on the behavioural parameters, and how that effect decayed with time. Nonetheless, the engagement of the students with the learning activities and exercises was reinforced by the proximity of each assessment. The main conclusions of the present research are that the adoption of learning technology, the engagement with it over time, and the achievement of learning goals lie on the interaction of individual characteristics, the learning environment design, and the instructional design utilised. Being more precise, three stages on the adoption and use of learning technology can be distinguished, namely adoption, engagement, and goal achievement. The adoption of learning technology is strongly influenced by individual characteristics that shapes the attitudes towards the use of technology to achieve learning goals. Later on, the engagement with the technology will be sustained by the satisfaction of the user with it, especially considering its functional aspects. Finally, the materials and activities together with the plan of instruction will play a role on the level of achievement of the learners. The limitations of the research, and the theoretical and practical implications of these findings are discussed

Leistungsbasierte Beurteilung der Progredienz kognitiv bedingter Einschränkungen der Aktivitäten des täglichen Lebens bei der Parkinson-Erkrankung

Die Parkinson-Erkrankung (PD) ist eine neurodegenerative Erkrankung, bei welcher neben der charakteristischen Bewegungsstörung oftmals eine Vielzahl nicht-motorischer Symptome auftreten. Insbesondere im späten Krankheitsverlauf entwickeln PD-Patienten oftmals eine Parkinson-Demenz (PD-D). Für die Diagnose der PD-D sind kognitiv bedingte Einschränkungen der Aktivitäten des täglichen Lebens (ADL), die zu einer bedeutsamen Beeinträchtigung des täglichen Lebens führen, obligat. Aktuell ist die Entwicklung kognitiv bedingter ADL-Einschränkungen im Prodromalstadium der PD-D wenig erforscht. Studien weisen jedoch darauf hin, dass leistungsbasierte Tests geeignet sind, um leichte ADL-Einschränkungen im Prodromalstadium der PD-D zu erfassen. Ziel dieser Arbeit war es, die Progredienz kognitiv bedingter Einschränkungen der ADL-Funktion im Krankheitsverlauf der PD-D zu untersuchen. In die Langzeitstudie wurden 131 PD-Patienten der Abteilung für Neurologie mit Schwerpunkt Neurodegenerative Erkrankungen des Universitätsklinikums Tübingen und Kooperationspartner in die Studie eingeschlossen, 73 PD-Patienten nahmen nach durchschnittlich 3 Jahren an einer Folgeuntersuchung (FU-Untersuchung) teil. Neben der Erhebung demographischer Daten und klinischer Parameter (z. B. Motorik mittels Unified Parkinson’s Disease Rating Scale-III, Depressivität anhand des Beck-Depressions-Inventar) wurde der Multiple Object Test (MOT) als leistungsbasiertes Testverfahren zur Beurteilung der ADL-Funktion herangezogen. Die Testleistung im MOT wurde anhand einer standardisierten Bewertung von fünf Alltagsaufgaben quantitativ (Gesamtbearbeitungszeit, Gesamtfehleranzahl) und qualitativ (Desorientierungs-, Auslassungs-, Fehlplatzierungs-, Fehlgebrauchs-, Reihenfolge- und Ungeschicklichkeitsfehler) beurteilt. Die durchgeführte neuropsychologische Testbatterie zur Klassifikation der kognitiven Leistung beinhaltete Tests zur Prüfung der allgemeinen kognitiven Fähigkeit (z. B. Parkinson Neuropsychometric Dementia Assessment) sowie spezifische Verfahren zur Erfassung der Leistung in den kognitiven Domänen Exekutivfunktion (z. B. Trail Making Test B der Consortium to Establish A Registry for Alzheimer’s Disease (CERAD) Testbatterie), Aufmerksamkeit (z. B. Zahlenspannen rückwärts der Wechsler Memory Scale-Revised Edition (WMS-R)), Erinnerung und Gedächtnis (z. B. Wortliste Abrufen der CERAD Testbatterie), Praxis und Wahrnehmung (z. B. Figuren Abzeichen der CERAD Testbatterie) sowie Psychomotorik und Sprache (z. B. Semantische Flüssigkeit der CERAD Testbatterie). Entsprechend ihren neuropsychologischen Testergebnissen wurden die Studienteilnehmer entweder als PD ohne kognitive Störung (PD-noCI, n=39) oder mit kognitiver Störung (PD-CI, n=34; davon 8 mit PD-D) klassifiziert. Die statistische Auswertung der Daten zwischen den Studiengruppen (z.B. PD-noCI vs. PD-CI) erfolgte anhand nicht-parametrischer Verfahren und der binär logistischen Regression. Die Korrelationsanalysen basieren auf dem Rangkorrelationskoeffizient nach Spearman. Es konnte eine signifikante Zunahme der Gesamtfehleranzahl (p=0,001), der Gesamtbearbeitungszeit (p<0,001) und der Anzahl an Desorientierungs- (p=0,035) und Auslassungsfehlern (p<0,001) in der Gesamtkohorte im Verlauf von drei Jahren gezeigt werden. Die im MOT erfassten ADL-Einschränkungen im Studienverlauf (Differenzwerte FU - BL) waren mit Veränderungen der Kognition über die Zeit, insbesondere Tests der Praxis und Wahrnehmung, assoziiert. In der Gruppe PD-CI konnte im Vergleich zur Gruppe PD-noCI eine signifikant höhere Gesamtfehleranzahl (p<0,011), Gesamtbearbeitungszeit (p<0,011) und Anzahl an Desorientierungsfehlern (p<0,010) zu beiden Untersuchungszeitpunkten festgestellt werden. Patienten mit PD-CI hatten im Vergleich zu PD-noCI eine stärkere Zunahme an Auslassungsfehlern zwischen den beiden Studienvisiten (p=0,028). Die Ergebnisse zeigen, dass der MOT ein valides Verfahren zur Erfassung kognitiv bedingter ADL-Einschränkungen ist und zwischen der ADL-Leistung von PD-noCI und PD-CI differenzieren kann. Kognitiv bedingte ADL-Defizite treten in milder Ausprägung bereits in der Prodromalphase der PD-D auf und sind im Krankheitsverlauf progredient. Insbesondere Auslassungsfehler scheinen mit dem kognitiven Status bei der PD assoziiert zu sein

A ciclicidade da provisão para créditos de liquidação duvidosa em bancos comerciais

Tese (Doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2014.Uma das polêmicas envolvendo a constituição de provisão para créditos de liquidação duvidosa em bancos diz respeito à existência de uma possível relação entre provisão e ciclos econômicos, levando reguladores, acadêmicos e analistas de mercado a uma acalorada discussão sobre o potencial da provisão em acentuar os efeitos decorrentes das fases de expansão e de contração da economia. Alguns defendem que os atuais padrões contábeis internacionais para o reconhecimento de perdas prováveis em operações de crédito, que compõem o chamado modelo de perda incorrida, teriam efeito pró-cíclico, contribuindo não somente para ampliar os efeitos de uma crise econômica como para agravar a instabilidade dos próprios bancos. Por outro lado, um modelo alternativo, conhecido por modelo de perda esperada, cuja referência mundial é o modelo de provisão dinâmica adotado na Espanha, teria características essencialmente anticíclicas. No Brasil, vigora um modelo contábil com características do modelo de perda esperada e do modelo de perda incorrida, uma espécie de um modelo misto sobre o qual não se sabe que comportamento de fato prevalece: o anticíclico ou o pró-cíclico. Identificar o comportamento desses modelos contábeis frente aos ciclos econômicos foi a motivação desta pesquisa. Assim, o objetivo foi analisar se os modelos contábeis utilizados para a constituição de provisão para créditos de liquidação duvidosa em bancos (o modelo de perda incorrida, o modelo de perda esperada e o modelo brasileiro, que apresenta características dos dois primeiros) são pró-cíclicos, contracíclicos ou acíclicos, a partir da seleção de um modelo econométrico que apresentasse fundamentação teórica e construção empírica consistentes. Tal modelo econométrico, formado por variáveis contábeis e macroeconômicas que teriam impacto sobre a provisão (envolvendo especificamente o comportamento do risco de crédito, o gerenciamento de resultados, o gerenciamento de capital, o comportamento do Produto Interno Bruto e o comportamento da taxa de desemprego), se propôs a identificar o grau de significância das variáveis macroeconômicas em relação ao comportamento da provisão, além do sinal apresentado pelos coeficientes dessas variáveis, permitindo a identificação da existência ou não do fenômeno ciclicidade em cada um desses três modelos contábeis. Dados de bancos comerciais de três países foram utilizados para atender a esse objetivo: Reino Unido, Espanha e Brasil. Os resultados do estudo revelaram que os três modelos contábeis, apesar de serem formados por regras de natureza bastante distinta no que diz respeito a um eventual efeito sobre os ciclos econômicos, quando aplicados pelos bancos comerciais dos três países pesquisados, no período de 2001 a 2012, geraram um comportamento de caráter pró-cíclico, sinalizando que quando o PIB está em fase de ascensão, as provisões tendem a cair e vice-versa. Os resultados revelaram também outros elementos que podem estar influenciando o comportamento da provisão, como, por exemplo, a prática de gerenciamento de resultados, tendo sinalizado ainda para divergências relevantes quanto ao nível de significância e ao sinal dos coeficientes das variáveis contábeis do modelo econométrico quando aplicado a cada um dos três modelos contábeis de provisão, o que pode ser creditado às especificidades de cada país tomado como base para o estudo. _____________________________________________________________________________________ ABSTRACTOne of the controversies surrounding the allowance for loan losses by banks is related to the existence of a possible relationship between it and the business cycle. This fact has led regulators, academics and analysts to a heated discussion about the potential that the allowance for loan losses would have to accentuate the effects of phases of economic expansion and economic downturn. Some argue that the current international accounting standards for the recognition of probable losses on loans, which make up the so-called incurred loss model, would have procyclical effect, contributing not only to magnify the effects of the economic crisis but also to worsen the instability of the financial institutions themselves. On the other hand, an alternative model, known as the expected loss model, whose worldwide reference is the dynamic provision model adopted in Spain, would present essentially countercyclical characteristics. In Brazil, the banks follow an accounting model with characteristics of both the expected loss model and the incurred loss model. It’s a kind of a mixed model on which it is unclear what behavior actually prevails: countercyclical or procyclical. Identify the actual behavior of these accounting models against economic cycles through an empirical research was the motivation of this study. In this sense, the goal was consider whether the accounting models in banks (the incurred loss model, the expected loss model and the Brazilian model, which shows characteristics of the first two) are procyclical, countercyclical or acyclical, using an econometric model that presents consistent theoretical foundations and consistent empirical construction. The econometric model, consisting of accounting and macroeconomic variables that would impact the allowance for loan losses (specifically involving earnings management, capital management and the behavior of credit risk, Gross Domestic Product and the unemployment rate), was proposed specifically to identify the degree of significance of macroeconomic variables in relation to the behavior of the allowance for loan losses, plus the sign presented by the coefficients of these variables, thus allowing the identification of the existence of cyclicity phenomenon in each of these three accounting models. Data from commercial banks in three countries were used to meet this goal: United Kingdom, Spain and Brazil. The results revealed that the three accounting models, although they are formed by very different rules with regard to its relationship with economic cycles, indicated that commercial banks subject to these different models adopted a procyclical behavior in the period from 2001 to 2012, signaling that when GDP is in the process of ascension allowance for loan losses tend to decline and vice versa. The results also revealed other aspects that may be influencing the behavior of the provision made by the commercial banks of the three surveyed countries, for example, the practice of earnings management. The results also showed the relevant differences with regard to the significance and the sign of the coefficients of the accounting variables of the econometric model when applied to each country, which can be credited to the specificities of each country taken as a basis for the study

O reconhecimento, a mensuração e a evidenciação de operações de swaps em instituições financeiras : uma abordagem à luz da teoria da contabilidade

Dissertação (mestrado)—Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, UnB, UFPB, UFPE, UFRN, 2002.Este trabalho apresenta uma análise dos aspectos relacionados ao reconhecimento, à mensuração e à evidenciação de operações de swaps em instituições financeiras, tendo por base os fundamentos da teoria da contabilidade. O propósito é saber se as normas emitidas pelo Banco Central do Brasil para o registro e a evidenciação de operações de swaps estão em harmonia com os padrões contábeis internacionais, especificamente os estabelecidos pelo FASB e pelo IASB, e se estão aderentes aos seguintes aspectos conceituais da teoria da contabilidade: conceito de ativo, reconhecimento de ativo, mensuração de ativo, conceito de passivo, reconhecimento de passivo, mensuração de passivo, itens fora do balanço, conceito de lucro, conceito de receita, reconhecimento de receita, conceito de despesa, reconhecimento de despesa, confrontação da receita com a despesa e evidenciação. É feita também uma análise da forma como bancos comerciais, bancos de investimentos e bancos múltiplos com carteira comercial ou de investimento, atuantes no mercado brasileiro, evidenciam as suas operações com swaps e se as informações prestadas atendem ao exigido pelas normas do Banco Central do Brasil.This paper is devoted to the analysis of recognition, measurement and disclosure of swaps in banks, based on accounting theory principles. The purpose is to know if the derivative accounting rules required by Banco Central do Brasil for recording and disclosuring swaps are harmonious with international accounting standards, specifically the statements issued by FASB and IASB, and to compare and contrast those standards and rules with the following aspects of accounting theory: asset concepts, asset recognition, asset valuation, liability concepts, liability recognition, liability valuation, off-balance sheet item, income, nature of revenue, recognition of revenue, nature of expense, recognition of expense, the matching principle and disclosure. We also analyze the way brazilian banks disclosure swaps and compare and contrast those information with the requirements presented in Banco Central do Brasil’s accounting rules

Gobierno corporativo en Brasil : contraste de las prácticas entre instituciones financieras y instituciones no financieras

Estudos como os realizados por Adams e Mehran (2003), Macey e O’Hara (2003), Leeladhar (2004) e Levine (2004) assinalam que as instituições financeiras apresentam características distintas das instituições que compõem os demais segmentos da economia. Diante dessa constatação, este artigo se propõe a analisar se existem diferenças de práticas de governança corporativa entre instituições financeiras e instituições não financeiras no Brasil. Para atingir esse objetivo, foram selecionadas duas amostras, sendo uma composta pelos 15 maiores bancos com informações sobre governança corporativa nos seus sítios na Internet e a outra formada por 15 empresas não financeiras que compõem o Nível 2 de Governança Corporativa da BM&FBOVESPA. Utilizaram-se as mesmas variáveis do estudo realizado por Adams e Mehran (2003), que, de acordo com os resultados de pesquisas realizadas por diversos estudiosos do tema, representam de forma mais fidedigna as principais práticas de governança corporativa. Essas variáveis dizem respeito, primordialmente, às estruturas internas de governança e à propriedade em bloco dos acionistas. Para fins deste estudo, foram adicionadas duas outras variáveis tidas como relevantes pelos principais códigos internacionais de governança corporativa: (i) a existência de Comitê de Auditoria e (ii) o prazo de mandato dos conselheiros. O resultado da pesquisa, obtido por meio de testes estatísticos para diferenças de média, revelou que, estatisticamente, pode-se inferir que não há diferenças significativas na maioria das práticas de governança corporativa adotadas por instituições financeiras e instituições não financeiras no Brasil, à exceção das variáveis Comitê de Auditoria e Prazo do Mandato. _________________________________________________________________________________ ABSTRACTStudies such as those conducted by Adams and Mehran (2003), Macey and O’Hara (2003), Leeladhar (2004) and Levine (2004) point out that financial institutions have different characteristics than the institutions of other sectors of the economy. Given this finding, this article aims to analyze whether there are differences in corporate governance practices between financial institutions and non-financial institutions in Brazil. To achieve this goal, two samples were selected, one composed of the 15 largest banks that present corporate governance information on their websites and the other formed by 15 non-financial companies that are in the Level 2 of Corporate Governance of BM&FBOVESPA. Using the same variables from the study done by Adams and Mehran (2003) which, according to the results of research done by several scholars of the subject, represent more faithfully the main corporate governance practices. These variables relate primarily to the internal structures of governance and to the block ownership of the shareholders. For purposes of this study, two other variables identified as relevant by major international codes of corporate governance were added: (i) the existence of an Audit Committee and (ii) the office term of the Board of Directors’ members. The research result obtained by means of statistical tests for mean differences revealed that, statistically, it can be inferred that that are no significant differences in most corporate governance practices adopted by financial institutions and non- financial institutions in Brazil, except for Audit Committee and Mandate Term variables

Cognitive impairment with Type 2 Diabetes Mellitus among community-dwelling older adults in Chile:Prevalence, risk factors and cognitive characteristics

INTRODUCTION: The aim of this study is to determine prevalence and risk factors of Cognitive Impairment (CI) and its association with Type 2 Diabetes Mellitus (T2DM) in subjects aged 65 years and above. Additionally, we attempt to provide a cognitive profile for T2DM group. METHODOLOGY: A cross-sectional analytical study to assess CI was carried out. We evaluated a sample of community-dwelling residents from Chile. All participants underwent a general interview, lifestyle questionnaires and a comprehensive neuropsychological battery. Regression analyses were performed to evaluate risk of CI with T2DM and influencing factors. Results between groups in the different domains of the neuropsychological assessment were compared by Student’s t-tests and MANOVA. RESULTS: Among all 358 subjects, overall T2DM prevalence were 17.3%. The prevalence of CI was higher in T2DM group compared to the healthy participants (30.7%, p < 0.001). The risk of CI was 2.8 times higher in older people with T2DM compared to older people without the diagnosis. Multiple regression analysis, adjusted for age and gender, demonstrated that age, education, presence of dyslipidemia, and T2DM duration were the predictor variables significantly associated with CI. T2DM group performed worse on global cognitive performance, attention, language, verbal memory, visual memory, visual constructional ability, and executive function. After adjusting for significant covariates from multiple regression analysis, a relationship between “cognition” and T2DM is still observed. Amnesic multi-domain impairment was the specific cognitive identified pattern for T2DM group. CONCLUSION: The present study confirms the high prevalence of CI with T2DM among Chilean older adults in a community-based population. T2DM is significantly associated with a higher risk of CI, and age, education, presence of dyslipidemia, and duration of T2DM are risk factors. T2DM patients with CI are impaired in multiple cognitive domains, even after adjusting covariables, resulting in an amnesic multi-domain cognitive profile