Perceptions of positive attitudes toward people with spinal cord injury : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in psychology at Massey University

The aim of the present study was to identify differences in perceptions of positive attitudes toward persons with SCI (spinal cord injury). The four groups surveyed included 35 people with SCI, 27 rehabilitation workers from a spinal injuries rehabilitation unit in Auckland, 16 rehabilitation workers from a hospital rehabilitation unit in Palmerston North, and 37 people from the general population. Participants completed the Modified Issues in Disability Scale-Transitional Version (Makas, 1993), adjusted slightly for the purpose of the study. The people with SCI were considered the judges of what a positive attitude consisted of, and scored higher on the measure than all other groups. The results showed that the Auckland rehabilitation workers and the general population group differed significantly from the people with SCI in their perceptions of positive attitudes, whereas the Palmerston North rehabilitation workers did not. Age and ethnic identity were significantly related to perceptions of attitudes, with younger adults and Europeans being more aware of positive attitudes than older adults and non-Europeans. Professionally trained rehabilitation workers had a greater awareness than inservice trained workers of what constituted a positive attitude toward people with SCI. The results indicated a lack of awareness among rehabilitation workers and the general population about what constitutes a positive attitude toward people with SCI. Recommendations for future research and practical suggestions for improving awareness were made

Modern library image as a demand of time

У статті розглядаються потреби сучасного користувача бібліотеки вищого навчального закладу, наголошено на необхідності модернізації основних напрямів діяльності бібліотеки.This article describes current needs of university library user and emphasize that it is necessary to modernize the directions of library activity

Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns

Bradshaw, Richardson, and Sloan (BRS) find a negative relation between their comprehensive measure of corporate financing activities and future stock returns and future profitability. Noticing that accounting accruals are increases in net operating assets on a company’s balance sheet, we question whether it is possible to distinguish between the ‘external financing anomaly’ documented by BRS and the ‘accrual anomaly’ first documented by Sloan (1996). We show that once controlling for total accruals, the relation between external financing activities and future stock returns is attenuated and not statistically significant. These findings are consistent with Richardson and Sloan (2003)

The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

The Sarbanes Oxley Act of 2002 (SOX) introduced several governance reforms that considerably increased the total risk exposure of CEOs. We examine the effects of these regulatory changes on compensation contracts of CEOs and their effect on risk taking subsequent to SOX. We find that while overall compensation did not change, salary and bonus compensation increased and option compensation decreased following the passage of SOX. The sensitivity of CEO’s wealth to changes in shareholder wealth also decreased after SOX. These results indicate that the pay for performance sensitivity of CEO compensation has declined following SOX. Our results indicate that these changes reduced investments in research and development, and capital expenditures. We also document that the above changes in CEOs’ pay for performance sensitivities and their risky investments following SOX are associated with a reduction in stock return volatility. However, we do not find any evidence indicating that these changes are associated with lower future operating performance

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

We document that firms’ management of accounting earnings increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX), with a significant increase during the period prior to SOX, followed by a significant decline after passage of SOX. However, the increase in earnings management preceding SOX was primarily in poorly performing industries. We also show that the informativeness of earnings increased steadily over time, and there was no significant change in earnings informativeness following the passage of SOX. Further, we find that earnings management increased the absolute informativeness of earnings, but reduced the informativeness for a given earnings surprise, as well as reduced the abnormal return for a given amount of earnings surprise. Finally, the evidence supports the hypothesis that the opportunistic behavior of managers, primarily related to the fraction of compensation derived from options, was significantly associated with earnings management in the period preceding SOX

Primera conferencia dada por el Sr. D. Miguel de Elizaicin España y Bertrán de Lis...el 17 de febrero de 1918

Precede al tít.: Conferencias para obrerosCopia digital. Valladolid : Junta de Castilla y León. Consejería de Cultura y Turismo, 2009-201

The Devono-Carboniferous transition in the Franco-Belgian basin with reference to Foraminifera and Brachiopods

After a brief summary of the most striking evolutionary trends of the Upper Frasnian through Lower Tournaisian foraminifer assemblages in Northwestern Europe, some new biostratigraphic data are discussed mainly from an important section near St. Hilaire (Avesnois area, Northern France) as well as their impact on the problem of the Devono-Carboniferous boundary in the Franco-Belgian Basin