The Potential Role for Cognitive Training in Sport: More Research Needed

Sports performance at the highest level requires a wealth of cognitive functions such as attention, decision making, and working memory to be functioning at optimal levels in stressful and demanding environments. Whilst a substantial research base exists focusing on psychological skills for performance (e.g., imagery) or therapeutic techniques for emotion regulation (e.g., cognitive behavioral therapy), there is a scarcity of research examining whether the enhancement of core cognitive abilities leads to improved performance in sport. Cognitive training is a highly researched method of enhancing cognitive skills through repetitive and targeted exercises. In this article, we outline the potential use of cognitive training (CT) in athlete populations with a view to supporting athletic performance. We propose how such an intervention could be used in the future, drawing on evidence from other fields where this technique is more fruitfully researched, and provide recommendations for both researchers and practitioners working in the field

The potential role for cognitive training in sport: More research needed

Sports performance at the highest level requires a wealth of cognitive functions such as attention, decision making, and working memory to be functioning at optimal levels in stressful and demanding environments. Whilst a substantial research base exists focusing on psychological skills for performance (e.g., imagery) or therapeutic techniques for emotion regulation (e.g., cognitive behavioral therapy), there is a scarcity of research examining whether the enhancement of core cognitive abilities leads to improved performance in sport. Cognitive training is a highly researched method of enhancing cognitive skills through repetitive and targeted exercises. In this article, we outline the potential use of cognitive training (CT) in athlete populations with a view to supporting athletic performance. We propose how such an intervention could be used in the future, drawing on evidence from other fields where this technique is more fruitfully researched, and provide recommendations for both researchers and practitioners working in the field

A Systematic Literature Review of User Trust in AI-Enabled Systems: An HCI Perspective

User trust in Artificial Intelligence (AI) enabled systems has been increasingly recognized and proven as a key element to fostering adoption. It has been suggested that AI-enabled systems must go beyond technical-centric approaches and towards embracing a more human centric approach, a core principle of the human-computer interaction (HCI) field. This review aims to provide an overview of the user trust definitions, influencing factors, and measurement methods from 23 empirical studies to gather insight for future technical and design strategies, research, and initiatives to calibrate the user AI relationship. The findings confirm that there is more than one way to define trust. Selecting the most appropriate trust definition to depict user trust in a specific context should be the focus instead of comparing definitions. User trust in AI-enabled systems is found to be influenced by three main themes, namely socio-ethical considerations, technical and design features, and user characteristics. User characteristics dominate the findings, reinforcing the importance of user involvement from development through to monitoring of AI enabled systems. In conclusion, user trust needs to be addressed directly in every context where AI-enabled systems are being used or discussed. In addition, calibrating the user-AI relationship requires finding the optimal balance that works for not only the user but also the system

Earnings smoothing and CEO cash bonus compensation: The role of mandatory derivatives disclosure policy

© 2018 Macmillan Publishers Ltd., part of Springer Nature. Motivated by intense controversy over mandatory derivative instruments disclosure required by the Statement of Financial Accounting Standard No. 133 (SFAS 133), this study is to examine whether the sensitivity of CEOs compensation to earnings smoothing changes following the adoption of SFAS 133. Moreover, the study investigates whether the sensitivity of CEOs compensation to earnings smoothing after the implementation of SFAS 133 varies with the level of market volatility. Using the correlation between the changes in discretionary accruals and the changes in pre-discretionary income as a measure of earnings smoothing and dollar value of a bonus earned by the CEOs during the year as a measure of CEOs compensation, the empirical evidence reveals that while earnings smoothing and CEOs compensation are positively related, the positive relation is stronger after the adoption of SFAS 133. The study also finds that the positive association between earnings smoothing and CEOs compensation after the adoption of SFAS 133 is larger when the market volatility is higher. This study provides direct evidence on the impact of the adoption of SFAS 133 on the sensitivity of CEO compensation to earnings smoothing and sheds light on current literature on the effects of accounting regulations, earnings smoothing, and compensation plan. Moreover, this study helps standard setters to better understand the trade-off between transparency and compensation plans

A DoD conundrum: the handling of Federal Retail Excise Tax on the Army's medium and heavy truck fleet

This thesis explores the genesis of a Federal excise tax known as, FEDERAL RETAIL EXCISE TAX (FRET), and its impact on the acquisition of Medium and Heavy Tactical Wheeled Vehicles by the US Army and its sister Services. The thesis examines how DOD is impacted by the payment of this tax to the Department of the Treasury, through the IRS, and it reviews and discusses the direct cost, lost opportunity costs, and administrative burden to both DOD and its wheeled vehicle manufacturers. DOD payment of FRET to its contractors is in actuality the payment by one Government agency, the Army, to another Government agency, the IRS, through a third party, the defense contractor; who is considered by the IRS to be the taxpayer of record. As a result of this "three party" arrangement, no feedback mechanism exists between the Army and the IRS to verify actual payments, or for the Army to discuss and mitigate tax issues directly with the IRS. The result has been numerous tax disputes between the Army, its contractors, and the IRS, resulting in at least three different opinions between the IRS, the General Accounting Office (GAO), and the Armed Services Board of Contract Appeals (ASBCA) for the proper handling of FRET in sealed bid acquisitions. This adds complexity to tax applicable acquisitions, and may allow defense contractors to manipulate the competitive acquisition process. This situation costs DOD millions of dollars each year, and is examined by addressing the primary research question: "What is the cost to the Government, both monetary and otherwise, of the Army paying FRET to the IRS, through third party defense contractors?http://archive.org/details/adodconundrumhan109451082

Exploring Managerial Implications of Current DoD Contracting Trends

Naval Postgraduate School Acquisition Research Progra

Computerized Cognitive Training in Cognitively Healthy Older Adults: A Systematic Review and Meta-Analysis of Effect Modifiers

<div><p>Background</p><p>New effective interventions to attenuate age-related cognitive decline are a global priority. Computerized cognitive training (CCT) is believed to be safe and can be inexpensive, but neither its efficacy in enhancing cognitive performance in healthy older adults nor the impact of design factors on such efficacy has been systematically analyzed. Our aim therefore was to quantitatively assess whether CCT programs can enhance cognition in healthy older adults, discriminate responsive from nonresponsive cognitive domains, and identify the most salient design factors.</p><p>Methods and Findings</p><p>We systematically searched Medline, Embase, and PsycINFO for relevant studies from the databases' inception to 9 July 2014. Eligible studies were randomized controlled trials investigating the effects of ≥4 h of CCT on performance in neuropsychological tests in older adults without dementia or other cognitive impairment. Fifty-two studies encompassing 4,885 participants were eligible. Intervention designs varied considerably, but after removal of one outlier, heterogeneity across studies was small (<i>I</i>² = 29.92%). There was no systematic evidence of publication bias. The overall effect size (Hedges' <i>g</i>, random effects model) for CCT versus control was small and statistically significant, <i>g</i> = 0.22 (95% CI 0.15 to 0.29). Small to moderate effect sizes were found for nonverbal memory, <i>g</i> = 0.24 (95% CI 0.09 to 0.38); verbal memory, <i>g</i> = 0.08 (95% CI 0.01 to 0.15); working memory (WM), <i>g</i> = 0.22 (95% CI 0.09 to 0.35); processing speed, <i>g</i> = 0.31 (95% CI 0.11 to 0.50); and visuospatial skills, <i>g</i> = 0.30 (95% CI 0.07 to 0.54). No significant effects were found for executive functions and attention. Moderator analyses revealed that home-based administration was ineffective compared to group-based training, and that more than three training sessions per week was ineffective versus three or fewer. There was no evidence for the effectiveness of WM training, and only weak evidence for sessions less than 30 min. These results are limited to healthy older adults, and do not address the durability of training effects.</p><p>Conclusions</p><p>CCT is modestly effective at improving cognitive performance in healthy older adults, but efficacy varies across cognitive domains and is largely determined by design choices. Unsupervised at-home training and training more than three times per week are specifically ineffective. Further research is required to enhance efficacy of the intervention.</p><p><i>Please see later in the article for the Editors' Summary</i></p></div

Efficacy of CCT on measures of executive functions.

<p>Effect estimates are based on a random-effects model, and studies are rank-ordered by year of publication.</p

Efficacy of CCT on measures of verbal memory.

<p>Effect estimates are based on fixed-effects (top) and random-effects (bottom) models, and studies are rank-ordered by year of publication.</p

Efficacy of CCT on measures of processing speed.

<p>Effect estimates are based on fixed-effects (top) and random-effects (bottom) models, and studies are rank-ordered by year of publication.</p