24 research outputs found

    Intimacy, intercourse, and adjustments: Experiences of sexual life of a group of people with physical disabilities in South Africa

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    There is a growing recognition of the sexual and reproductive rights of people with disabilities, and, since the World Report on Disability (WHO, 2011), increased international attention has been given to these issues. Past research, however, suggests that this group encounter barriers to sexual and reproductive rights, which are both physical and attitudinal. Against this backdrop, this paper employs a sequential mixed qualitative methodology to explore the practical and subjective experiences of 13 people with physical disabilities in South Africa, with regards to their sexual lives and experiences of sexuality. These experiences were marked by concerns about their ā€˜fitnessā€™ as sexual beings, and indicated that social forces were key in shaping their expectations for their own sexual life

    On The Estimation of the Probability of Meeting Financial Commitments: A Behavioral Finance Perspective Using Business Simulations

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    Estimating accurate probabilities of Meeting Financial Commitments is crucial for both short- and long-term decision making. It is well known, that for a variety of reasons, that individuals and teams, on average, overestimate the probability of success. In this article we discuss the results of a Prediction Market process to estimating the probability of meeting the Net Income and Cash Flow commitments in a business simulation that has been utilized with Finance majors at undergraduate and graduate courses, as well as 12 of the Dow 30 in executive education for Finance functions. Our preliminary findings indicate that the greater the initial standard deviation of individuals estimates, within a team, the higher the probability of meeting commitments. This may be consistent with the importance of having significant divergence of opinion in decision-making

    The Application of Variance Analysis in FP&A Organizations: Survey Evidence and Recommendations for Enhancement

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    Accounting Variance Analysis, a tool widely taught in academic environments, is important to the financial planning and analysis (FP&A) departments of firms. However, there is a dearth of evidence on how variance analysis is really applied in practice. Investor relations quarterly presentations demonstrate a wide variety of formats and variance buckets. Our survey of the FP&A department of organizations finds that while variance analysis is viewed as a very valuable tool, there is significant variation on its actual use. We conclude with recommendations to improve usage of variance analysis
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