An Analysis of Accounting Principles Through Case Studies

The purpose of this thesis is to analyze various accounting principles through an evaluation of fictional and non-fictional case studies that helps to create an understanding of accounting philosophies in real-world situations. In contrast to the more traditional research approach to a thesis, I was given 10 cases to dissect specific questions regarding economics, ethics, accounting methodologies, personal experiences and more. Dr. Dickinson led this course to allow time for presentations with accounting professionals in tandem with complex questions about films, readings, and cases that challenged us to think outside the box. We also participated in accounting case competitions to explore the complex situations accountants face and cultivate creative solutions presented to a board of judges. Completing this thesis gave me the opportunity to seek real life experiences outside of the classroom as well as current issues that are affecting the accounting industry and environment

Acute Physiological, Metabolic and Perceptual Responses to different High-Intensity Interval Training formats

INTRODUCTION Research in sport and exercise science suggested that both placebo and nocebo can influence sport performance (1), with effect ranging from small to moderate (2). Most of studies proposed as treatment nutritional ergogenic aids or peripheral stimulation. However, a more ecological approach lowered into a conventional training session, could exploit some parts of the training itself to administer placebo/nocebo effect. The aim of the present study was to test the effect on the running performance of a placebo/nocebo treatment consisting in conditioning manipulation plus verbal suggestion. METHODS Thirty-nine active young students (mean age 22\ub10.9) were randomly assigned to CONTROL group, PLACEBO group and NOCEBO group. The experiment consisted in 3 sessions. During TEST Session participants performed the Cooper test to evaluate the cardiorespiratory fitness. During SESSION 1, they performed a high intensity interval training (HIIT) protocol till exhaustion (30s all-out, with 2 min of passive recovery) preceded by a conventional warm-up (20min, running and dynamic stretching). During SESSION 2, warm up consisted in the FIFA 11+ (20min, running and balance exercises) (3), and was used as conditioning treatment. Participants\u2019 expectancy about warm-up efficacy in not-changing/improving/worsening the following HITT performance was manipulated through verbal suggestion in CONTROL/PLACEBO/NOCEBO groups. At last, during the HIIT rest-period a surreptitious manipulation, consisting in none/positive/negative verbal feedback about the current performance, was administered to CONTROL/PLACEBO/NOCEBO group. The time to exhaustion (TTE) and total running distance (TRD) were considered as performance outcome. The rate of perceived exertion (RPE), maximal heart rate (HR) and blood lactate ([LA+]) were used to determine whether participants reached the exhaustion. ANOVA was applied to evaluate normally-distributed parameters, whilst non parametric analysis were applied to not-normally distributed data. RESULTS TTE and TRD values of the PLACEBO group significantly increased in SESSION 2 with respect to SESSION 1 whilst they significantly decreased in NOCEBO group (p<0.05 and p<0.01, respectively). Further, TTE (p<0.05) and TRD (p<0.01) in SESSION 2 of the PLACEBO group was significantly higher than those of NOCEBO group. No differences appeared in the CONTROL group. No differences among groups and session were found in RPE, HR and [LA+]. CONCLUSION The innovative placebo/nocebo treatment proposed in this study succeeded to improve/worsen the running performance of active young adult. These results provide insight on the interaction between the athlete\u2019s cognitive domain and the running performance and pave the way for the application of combined cognitive/motor strategies during training.Purpose: The aim of this study was to compare the acute cardiorespiratory and metabolic effects induced by a High-Intensity Continuous Training (HI-CT) and three High-Intensity Interval Training regimes (HIITs) in young active students. The assessment of internal training load through the rate of perceived exertion (RPE) at iso-time was also a focus. Methods: Fifteen active university students (age: 21.0\ub11.1 ys, height: 1.74\ub10.9 m, weight: 64.8\ub112.9 kg, VO2max 48.1\ub17.5 mL 19kg-1 19min-1) performed an incremental treadmill test to assess VO2max and maximal aerobic speed (MAS). Then, each participant performed, on testing sessions, separated by a minimum of 72 h and in a randomized order, one HI-CT session at 95% MAS for 8 minutes and three different HIIT sessions (10s-20s, 30s-30s, 50s-30s) with a work phase at 95% MAS and an active recovery at 40% MAS for 16 minutes. Oxygen consumption (VO2), heart rate (HR), time spent near or above 90%VO2max (T@90%VO2max) and blood lactate concentration ([La]+) were measured. The rating of perceived exertion (RPE), by the Borg\u2019s CR 10 scale, was used to assess the subjective level of fatigue experienced at the end of each testing session. Results: The statistical analysis revealed that VO2peak, HRpeak, T@90%VO2max, and RPE values in 10-20 HIIT were significantly lower compared to 30-30 and 50-30 HIIT regimes (p always <0.001). In HI-CT session VO2peak, HRpeak, T@90%VO2max were significantly higher than in 10-20 and 30-30 sessions (p<0.0001 and p<0.05). Blood lactate values were significantly higher in HI-CT and in 50-30 and 30-30 HIITs, compared to 10-20 protocol. Finally, internal workload in HI-CT and 50-30 HIIT was significantly higher than those in 30-30 (p<0.01) and 10-20 (p<0.0001) HIIT sessions. Conclusions: Our results show that in active young subjects a HI-CT and a long work interval HIIT regime (50-30) represent an optimal training stimulus to elicit higher physiological and metabolic responses compared to short work interval HIIT regimes (30-30 and 10-20), being the most effective for stressing both the aerobic and anaerobic energy systems. Coaches can choose and balance the level of aerobic/anaerobic energy requirements and neuromuscular engagement associated with the three HIIT regimes and a HI-CT protocol based on the expected physiological and metabolic adaptations as well as neuromuscular characteristic and ability level of the athlete/subject individual profile.Purpose: High-Intensity Interval Training (HIIT), in a variety of forms, is today widely used to improve cardiorespiratory and metabolic function of moderately- or well-trained subjects. The aim of this study was to examine physiological and metabolic responses to three different short-bout HIIT regimes in young active subjects. Methods: Twenty healthy active university students (age: 22.80 \ub1 2.76 years, height: 178.85 \ub1 8.64 cm, body mass: 72.51 \ub1 11.47 kg) were enrolled in this study. They performed one incremental treadmill test to determine the VO2max and maximal aerobic speed (MAS). Then, each participant performed, on separate days, in a randomized order: 1) 15 repetitions of bouts of 10 s at 40% MAS and 10 s at 120%MAS (10-10); 2) 15 repetitions of bouts of 15 s at 40% MAS and 15 s at 120%MAS (15-15); 3) 15 repetitions of bouts of 20 s at 40% MAS and 20 s at 120%MAS (20-20). Peak oxygen consumption (VO2peak), volume of carbon dioxide (VCO2) and heart rate (HR) were continuously monitored during each session. Respiratory-exchange ratio (RER) and blood lactate concentration ([La]) were measured after the end of exercise. The psychophysiological stress was evaluated by the whole-body rating of perceived exertion (RPE), measured by the Borg\u2019s CR 10 scale. Results: The results showed significantly lower VO2peak, VCO2 and blood lactate values in 10-10 protocol, than either in 15-15 or in 20-20 protocol (always p.001). Maximal HR values were the lowest in 10-10 (p.0001), followed by those in 15-15, which, in turn, were lower than those in 20-20 (p.01). RER values recorded in 10-10 protocol were significantly lower than those obtained in 20-20 session (p.05). Similarly, RPE values measured at the end of 10-10 session were the lowest (always p.01), followed by those of 15-15 protocol, that were, in turn, lower than those obtained after the 20-20 regime (p.05). Conclusions: Under our experimental conditions, 15-15 and 20-20 HIIT regimes induced significantly higher VO2peak, RER and ([La]) values, compared to those recorded during 10-10 protocol, whereas maximal HR and RPE were lower during 15-15 and 10-10 compared to 20-20. These results suggest that 15-15 is the most effective short HIIT modality for young active subjects to determine acute cardiorespiratory and metabolic responses, combined with a sustainable perception of effort, also in view of a RPE-based prescription of exercise intensity.This study investigated the effects of two High Intensity Interval Trainings (HIITs) on physiological and metabolic responses and performance parameters, in elite adolescent rowers. Ten elite adolescent male rowers (15.7\ub10.2 years) were enrolled. A randomized-crossover trial consisting of a 1500 m all-out rowing exercise test and two HIIT sessions (Short: S-HIIT; Long: L-HIIT) matched per training volume, was designed. The L-HIIT consisted of 4x4 min at P@90% of Peak Power Output (PPO) interspersed with 3 min of active recovery (P@30%PPO) while the S-HIIT consisted of 25 repetitions of 30 s at P@100%PPO interspersed with 30 s of active recovery (P@20%PPO). Physiological and metabolic responses and rowing performance parameters were evaluated. The internal workload through the rating of perceived exertion (RPE), was also assessed. ANOVAs were applied and significance level was set at p<0.05. Oxygen Uptake (VO 2 ) (p<0.05), time spent per session in exercise bouts at an intensity close to 90% VO 2 max (T@90%VO 2 max) (p<0.01), Total VO 2 (TotVO 2 ) and blood lactate ([La] + ) (p<0.0001) were significantly higher in L-HIIT than in S-HIIT. Total distance (TD) was significantly higher and PPO was significantly lower in L-HIIT compared to S-HIIT (p<0.0001), respectively. Finally, RPE was significantly higher in L-HIIT respect to S-HIIT (p<0.0001). Our results show that, in elite adolescent rowers, L-HIIT stimulates both aerobic and anaerobic systems to a greater extent and with better performance than S-HIIT. We recommend coaches to incorporate HIIT into the traditional training program, given its effectiveness in improving cardiorespiratory parameters along with a reduced training volume.Aim. Small-Sided Games (SSGs) represent a widely used training modality to develop concurrently physical performance and technical-tactical skills in soccer players1 as well as in other team sports2. This study aimed to compare external and internal training loads in \ue9lite junior soccer players between two different SSGs (only ball possession, SSG-POS; ball possession play, and shuttle run after the pass, SSG-SHU) and those of official matches (OM). Methods. Ten \ue9lite young male soccer players (age 18.6\ub11.9 years; weight 73.1\ub15 kg; height 175\ub1 1.5 cm) were recruited from Under 19 Italian professional team and monitored during 10 official championship matches of the corresponding age category. Players performed two different 5vs5 SSGs (SSG-POS and SSG-SHU) of the same duration (4x4 min\u20131min rest), 2 times each, in a randomized order, one per week for 4 weeks. SSGs sessions and OM data of locomotor activity were recorded using 10-Hz Global Positioning System. Total distance (TD), Distance at high speed (DHS; 14.4\u201319.8 km\ub7h-1) (m), distance at very high speed (DVHS; 19.8\u201325.2 km\ub7h-1) (m); average metabolic power (AMP;W\ub7kg-1); high and very high intensity accelerations (HA; 652/3 m\ub7s\u20132), high and very high intensity decelerations (HD; 64\u20132/-3 m\ub7s\u20132) and the relative distance (Drel; m\ub7min-1) were monitored. Heart rate (HR) was continuously recorded, whereas blood lactate [La]+ was measured at the end of each SSGs session. The internal training load was assessed through the rate of perceived exertion (RPE). ANOVA was applied to statistically evaluate normally-distributed parameters, whilst non parametric statistical analysis were applied to not-normally distributed data. Results. The comparison of locomotor activity parameters between the two SSGs formats showed that TD was higher (p<0.001) in SSG-SHU than in SSG-POS, whilst no significant differences were found in AMP, DHS, DVHS, Drel, HA, HD. HRpeak and RPE values did not differ between SSGs, while [La]+ values in SSG-SHU were significantly higher than in SSG-POS (p<0.001). The comparison between SSGs and OM showed higher values of AMP (p<0.05), HA (p<0.01) and HD (0.001) in SSGs compared to OM. DHS and DHVS values were higher in OM than in both SSGs (p<0.001), while Drel and HRpeak values did not differ between SSGs conditions and OM. Finally, internal workload measured through RPE was found to be higher (p<0.05) after OM, than after either SSG-SHU or SSG-POS. Conclusions. This study shows that SSG-SHU induces higher total distance covered with a higher solicitation of anaerobic energy contribution compared to SSG-POS. Furthermore, our results show that in young \ue9lite soccer players both SSGs, when compared to OM, might be an effective training regime in terms of average mean power and speed-based conditioning, with greater enjoyment and lower subjective perception of effort

Legal values and hermeneutic virtues: the status quo of European social citizenship

This paper deals with cross-border access to national social protection systems by economically inactive EU migrants and sheds light on the current state of European social citizenship. It explores the transnational space of social solidarity by looking at the challenges posed by Union citizenship to the paradigm of intra- EU migration by virtue of the far-reaching principle of equal treatment, as well as the social security coverage of vulnerable migrants under Regulation 883/2004. Based on the analysis of the relevant legal framework and the recent ECJ's case law on lawful residence and entitlement to welfare benefits, the contribution makes a plea for systematic coherence in the interpretation of secondary law and challenges the prevailing reading of the relationship between Directive 2004/38 and Regulation 883/2004 on grounds of systemic rationality

The effect of verbal encouragement on performance and muscle fatigue in swimming

Background and Objectives: Verbal encouragement (VE) can be used to enhance performance in several sports, even though no studies have been conducted among swimmers and only a few effects have been reported in elite athletes. Besides influencing motor performance, VE is also known to enhance the physical load, thus potentially increasing the probability of developing fatigue. With this in mind, this study aimed to explore the effects of VE in swimmers in order to fill in the knowledge gap concerning the aquatic environment. Materials and Methods: Each athlete swam a maximal 200 m freestyle trial under two different conditions: one trial with VE and the other without VE. The two main outcome measures were: (1) performance velocity (m/s); and (2) muscle fatigue, investigated by means of surface electromyography. Sixty swimmers were recruited, aged 18.63 ± 3.46 years (median 18 years), 28 men (47%), and 32 women (53%), with 7.03 ± 3.9 years of experience. Results: With VE, performance significantly improved in the swim trial (p < 0.001, effect size (ES) −0.95, large). When breaking the results down into the first half (first (0–100 m) vs. the second half (100–200 m)), the ES was large in the first part (−1.11), indicating an improvement in performance. This worsened, however, in the second part of the trial (ES 0.63). In the multivariate analysis, years of experience were found to be a significant predictor of the change in overall performance (p = 0.011). There was a significant increase in muscle fatigue induced by VE, overall, and during the second half, but not during the first half of the trial. Conclusions: The present study indicates that VE during a middle-distance event (200 m) increases performance most in swimmers with little experience. However, it has a negative impact on fatigue

Atomic resolution interface structure and vertical current injection in highly uniform MoS2MoS_{2} heterojunctions with bulk GaN

The integration of two-dimensional $MoS_{2}$ with $GaN$ recently attracted significant interest for future electronic/optoelectronic applications. However, the reported studies have been mainly carried out using heteroepitaxial $GaN$ templates on sapphire substrates, whereas the growth of $MoS_{2}$ on low-dislocation-density bulk GaN can be strategic for the realization of truly vertical devices. In this paper, we report the growth of ultrathin $MoS_{2}$ films, mostly composed by single-layers ($1L$), onto homoepitaxial $n-GaN$ on $n^{+}$ bulk substrates by sulfurization of a pre-deposited $MoO_{x}$ film. Highly uniform and conformal coverage of the $GaN$ surface was demonstrated by atomic force microscopy, while very low tensile strain (0.05%) and a significant $p^{+}$-type doping ($4.5 \times 10^{12} cm^{-2}$) of $1L-MoS_{2}$ was evaluated by Raman mapping. Atomic resolution structural and compositional analyses by aberration-corrected electron microscopy revealed a nearly-ideal van der Waals interface between $MoS_{2}$ and the $Ga$-terminated $GaN$ crystal, where only the topmost $Ga$ atoms are affected by oxidation. Furthermore, the relevant lattice parameters of the $MoS_{2}/GaN$ heterojunction, such as the van der Waals gap, were measured with high precision. Finally, the vertical current injection across this 2D/3D heterojunction has been investigated by nanoscale current-voltage analyses performed by conductive atomic force microscopy, showing a rectifying behavior with an average turn-on voltage $V_{on}=1.7 V$ under forward bias, consistent with the expected band alignment at the interface between $p^{+}$ doped $1L-MoS_{2}$ and $n-GaN$.Comment: 21 pages, 6 figure

Multiscale Investigation of the Structural, Electrical and Photoluminescence Properties of MoS2 Obtained by MoO3 Sulfurization

In this paper, we report a multiscale investigation of the compositional, morphological, structural, electrical, and optical emission properties of 2H-MoS2 obtained by sulfurization at 800◦C of very thin MoO3 films (with thickness ranging from ~2.8 nm to ~4.2 nm) on a SiO2/Si substrate. XPS analyses confirmed that the sulfurization was very effective in the reduction of the oxide to MoS2, with only a small percentage of residual MoO3 present in the final film. High-resolution TEM/STEM analyses revealed the formation of few (i.e., 2–3 layers) of MoS2 nearly aligned with the SiO2 surface in the case of the thinnest (~2.8 nm) MoO3 film, whereas multilayers of MoS2 partially standing up with respect to the substrate were observed for the ~4.2 nm one. Such different configurations indicate the prevalence of different mechanisms (i.e., vapour-solid surface reaction or S diffusion within the film) as a function of the thickness. The uniform thickness distribution of the few-layer and multilayer MoS2 was confirmed by Raman mapping. Furthermore, the correlative plot of the characteristic A1g-E2g Raman modes revealed a compressive strain (ε ≈ −0.78 ± 0.18%) and the coexistence of n-and p-type doped areas in the few-layer MoS2 on SiO2, where the p-type doping is probably due to the presence of residual MoO3 . Nanoscale resolution current mapping by C-AFM showed local inhomogeneities in the conductivity of the few-layer MoS2, which are well correlated to the lateral changes in the strain detected by Raman. Finally, characteristic spectroscopic signatures of the defects/disorder in MoS2 films produced by sulfurization were identified by a comparative analysis of Raman and photoluminescence (PL) spectra with CVD grown MoS2 flakes