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This study aims to describe the determining factors in efficiency of public expenditures in Brazilian Federal Universities. A two-stage survey method was applied for a sample of fifty-nine Brazilian Federal Universities, from 2013 to 2017. The Data Envelopment Analysis (DEA) was applied for the first stage in order to measure the efficiency of public expenditures. For the second stage, a truncated regression model was applied, with a double bootstrap procedure for bias correction and statistical significance test of the variables. Results show that some Brazilian Federal Universities were inefficient during this period. Considering the truncated regression model of Simar and Wilson (2007), significant variables that influence the efficiency of public expenditures in federal universities were: public expenditures in Higher Education, number of professors, amount of enrolments, amount of graduates, total expenditures with employees and total amount of employees. Therefore, this study has contributed to scientific literature showing that these variables play a key role to public efficiency in federal universities. Resumo Este estudo tem como objetivo descrever os fatores determinantes na eficiência dos gastos públicos em Universidades Federais Brasileiras. Foi aplicado um método de pesquisa em duas etapas para uma amostra de 59 Universidades Federais Brasileiras, de 2013 a 2017. A Análise Envoltória de Dados (DEA) foi aplicada na primeira etapa para medir a eficiência dos gastos públicos. Para a segunda etapa, foi aplicado um modelo de regressão truncado, juntamente com um procedimento de bootstrap duplo para correção do viés e teste de significância estatística das variáveis. Os resultados mostram que algumas Universidades Federais foram ineficientes nesse período. Considerando o modelo de regressão truncado de Simar e Wilson (2007), variáveis significativas que influenciam a eficiência dos gastos públicos nas Universidades Federais foram gastos públicos no Ensino Superior, quantidade de professores, quantidade de matrículas, quantidade de graduados, despesas totais com funcionários e quantidade total de funcionários. Diante disso, o estudo contribuiu para a literatura científica, pois demonstra que essas variáveis são fundamentais para a eficiência pública nas Universidades Federais. Resumen Este estudio tiene como objetivo describir los factores determinantes en la eficiencia del gasto público en las universidades brasileñas. Se aplicó un método de encuesta en dos etapas para una muestra de 59 instituciones de educación superior, de 2013 a 2017. El Análisis de Envolvimiento de Datos (DEA) se aplicó en la primera etapa para medir la eficiencia del gasto público. Para la segunda etapa, se aplicó un modelo de regresión truncado, junto con un procedimiento de arranque doble para la corrección del sesgo y la prueba de significación estadística de las variables. Los resultados muestran que algunas universidades brasileñas fueron ineficientes durante este perodo. Considerando el modelo de regresión truncado de Simar y Wilson (2007), las variables significativas que influyen en la eficiencia del gasto público en las Universidades Federales fueron los gastos públicos en Educación Superior, la cantidad de docentes, la cantidad de matrículas, la cantidad de graduados, los gastos totales con empleados y el total cantidad de empleados. A la luz de esto, el estudio ha contribuido a la literatura científica, ya que demuestra que tales variables son clave para la eficiencia pública en las Universidades Federales.

Considerando as recentes alteracoes definidas pela Coordenacao de Aperfeicoamento de Pessoal de Nivel Superior (Capes) nos criterios de classificacao de periodicos nos oito estratos do Qualis e a preocupacao apontada no que diz respeito ao prazo de avaliacao, sobre o qual se entende que nao pode ser muito longo a ponto de prejudicar os autores, nem excessivamente curto de maneira que caracterize a inviabilidade de efetiva avaliacao dos artigos (CAPES, 2015), apresenta-se este estudo que objetiva investigar qual o prazo de avaliacao (tempo entre submissao e aceite) dos periodicos com maior impacto na area de Contabilidade, de acordo com a classificacao vigente da Capes (Quadrienio 2013-2016). Para atender a essa finalidade, foram utilizadas tecnicas de analise bibliometrica para investigar os prazos de avaliacao dos periodicos da area de Contabilidade no periodo mencionado, tomando como base as informacoes disponiveis nos artigos publicados no site de cada periodico. Ao todo, foram analisados 1.454 artigos de 17 periodicos, selecionados por meio de um recorte amostral, classificados nos estratos A2, B1 e B2 do Qualis da Capes. Entre os achados, verificou-se que a media e de 254 dias entre a submissao e o aceite, sendo que o maior prazo e de 1.220 dias, com uma variacao de 6,5 meses em torno da media. Os resultados encontrados sao criticos, pela necessidade de se divulgar o conhecimento cientifico na area de Contabilidade de forma mais tempestiva, ate em funcao da relevância dos dados publicados.

Background Aging is accompanied by a decline of executive function. Aerobic exercise training induces moderate improvements of cognitive domains (i.e., attention, processing, executive function, memory) in seniors. Most conclusive data are obtained from studies with dementia or cognitive impairment. Confident detection of exercise training effects requires adequate between-day reliability and low day-to-day variability obtained from acute studies, respectively. These absolute and relative reliability measures have not yet been examined for a single aerobic training session in seniors. Methods Twenty-two healthy and physically active seniors (age: 69 ± 3 y, BMI: 24.8 ± 2.2, VO2peak: 32 ± 6 mL/kg/bodyweight) were enrolled in this randomized controlled cross-over study. A repeated between-day comparison [i.e., day 1 (habituation) vs. day 2 & day 2 vs. day 3] of executive function testing (Eriksen-Flanker-Test, Stroop-Color-Test, Digit-Span, Five-Point-Test) before and after aerobic cycling exercise at 70% of the heart rate reserve [0.7 × (HRmax – HRrest)] was conducted. Reliability measures were calculated for pre, post and change scores. Results Large between-day differences between day 1 and 2 were found for reaction times (Flanker- and Stroop Color testing) and completed figures (Five-Point test) at pre and post testing (0.002

The maximal lactate steady-state (MLSS) is frequently assessed for prescribing endurance exercise intensity. Knowledge of the intra-individual variability of the MLSS is important for practical application. To date, little is known about the reliability of time-to-exhaustion and physiological responses to exercise at MLSS. Twenty-one healthy men (age, 25.2 (SD 3.3) years; height, 1.83 (0.06) m; body mass, 78.9 (8.9) kg; maximal oxygen uptake, 57.1 (10.7) mL·min−1·kg−1) performed 1 incremental exercise test, and 2 constant-load tests to determine MLSS intensity. Subsequently, 2 open-end constant-load tests (MLSS 1 and 2) at MLSS intensity (3.0 (0.7) W·kg−1, 76% (10%) maximal oxygen uptake) were carried out. During the tests, blood lactate concentrations, heart rate, ratings of perceived exertion (RPE), variables of gas exchange, and core body temperature were determined. Time-to-exhaustion was 50.8 (14.0) and 48.2 (16.7) min in MLSS 1 and 2 (mean change: −2.6 (95% confidence interval: −7.8, 2.6)), respectively. The coefficient of variation (CV) was high for time-to-exhaustion (24.6%) and for mean (4.8 (1.2) mmol·L−1) and end (5.4 (1.7) mmol·L−1) blood lactate concentrations (15.7% and 19.3%). The CV of mean exercise values for all other parameters ranged from 1.4% (core temperature) to 8.3% (ventilation). At termination, the CVs ranged from 0.8% (RPE) to 11.8% (breathing frequency). The low reliability of time-to-exhaustion and blood lactate concentration at MLSS indicates that the precise individual intensity prescription may be challenging. Moreover, the obtained data may serve as reference to allow for the separation of intervention effects from random variation in our sample.

A criptomoeda mais conhecida é o Bitcoin. Ela tem se popularizado rapidamente no Brasil e no mundo. Atualmente, o Bitcoin supera no Brasil o dobro de usuários em relação ao investimento no mercado de ações. Nos últimos anos, muitas novas criptomoedas foram desenvolvidas, como Ethereum, Litecoin, Ripple, VeChain, Neo, Lisk, Binance, Monero, entre outras. Todas elas empregam a tecnologia blockchain. Esta pesquisa tem por objetivo analisar os benefícios e riscos percebidos pelos usuários como determinantes do uso de criptomoedas no Brasil. As perspectivas de avanço no emprego da tecnologia blockchain são muito grandes. O artigo emprega como fundo teórico o Modelo de Aceitação de Tecnologia (MAT), fortemente inspirado na modelagem estatística de Abramova e Bohme (2016), com a inclusão de construtos teóricos: Benefício Percebido (BP), Facilidade de Uso Percebida (FP), Risco Percebido (RP). Estes construtos visam explicar o construto endógeno Possibilidade e Comportamento de Uso (UC) e significativos determinantes, com uso do método estatístico multivariado de modelagem de Equações Estruturai,. Os resultados demonstram que o benefício percebido pelo indivíduo é o principal fator que influencia positivamente os usuários de criptomoedas. Além disso, os riscos percebidos pelos indivíduos não foram significativos para os resultados, divergente ao esperado, a partir dos determinantes perdas financeiras, risco legal e risco operacional.

Purpose:To investigate whether anthropometric profiles and fitness measures vary according to birth-date distribution in the German national youth soccer teams and to analyze whether there is a difference in the chance of becoming a professional soccer player depending on birth quarter (BQ).Methods:First, 554 players were divided into 6 age groups (U16–U21), each subdivided into 4 BQs. Every player performed at least one 30-m sprint, a countermovement jump, and an incremental test to determine individual anaerobic threshold. For players performing more than 1 test within a team, the best 1 was included. Since some players were part of several different teams, a total of 832 data sets from 495 individual soccer players, all born from 1987 to 1995, divided into 6 age categories (U16–U21) were included.Results:Overall, more players were born in BQ1 than in all other BQs (P < .05). No significant difference between BQs could be observed in any anthropometric or performance characteristics (P > .18). Players born in BQ4 were more likely to become professional than those born in BQ1 (odds ratio 3.04, confidence limits 1.53–6.06).Conclusion:A relative age effect exists in elite German youth soccer, but it is not explained by an advantage in anthropometric or performance-related parameters. Younger players selected into national teams have a greater chance to become professionals later in their career.

The Lamberts and Lambert Submaximal Cycle Test (LSCT) is a novel test designed to monitor performance and fatigue/recovery in cyclists. Studies have shown the ability to predict performance; however, there is a lack of studies concerning monitoring of fatigue/recovery. In this study, 23 trained male cyclists (age 29 ± 8 y, VO2max 59.4 ± 7.4 mL · min−1 · kg−1) completed a training camp. The LSCT was conducted on days 1, 8, and 11. After day 1, an intensive 6-day training period was performed. Between days 8 and 11, a recovery period was realized. The LSCT consists of 3 stages with fixed heart rates of 6 min at 60% and 80% and 3 min at 90% of maximum heart rate. During the stages, power output and rating of perceived exertion (RPE) were determined. Heart-rate recovery was measured after stage 3. Power output almost certainly (standardized mean difference: 1.0) and RPE very likely (1.7) increased from day 1 to day 8 at stage 2. Power output likely (0.4) and RPE almost certainly (2.6) increased at stage 3. From day 8 to day 11, power output possibly (–0.4) and RPE likely (–1.5) decreased at stage 2 and possibly (–0.1) and almost certainly (–1.9) at stage 3. Heart-rate recovery was likely (0.7) accelerated from day 1 to day 8. Changes from day 8 to day 11 were unclear (–0.1). The LSCT can be used for monitoring fatigue and recovery, since parameters were responsive to a fatiguing training and a following recovery period. However, consideration of multiple LSCT variables is required to interpret the results correctly.

In some endurance sports, athletes complete several competitions within a short period, resulting in accumulated fatigue. It is unclear whether fatigued athletes choose the same pacing pattern (PP) as when they have recovered.This study aimed to analyze effects of fatigue on PP of cyclists during a 40-km time trial (TT).Twenty-three male cyclists (28.8 ± 7.6 yr) completed three 40-km TT on a cycle ergometer. TT were conducted before (TT1) and after (TT2) a 6-d training period. A third TT was carried out after 72 h of recovery (TT3). Training days consisted of two cycling sessions: mornings, 1 h at 95% of lactate threshold or 3 × 5 × 30 s all-out sprint; afternoons, 3 h at 80% individual anaerobic threshold. Four-kilometer split times (min) and RPE were recorded during TT.Performance decreased from TT1 to TT2 (65.7 ± 3.5 vs 66.7 ± 3.3 min; P0.05) and increased from TT2 to TT3 (66.7 ± 3.3 vs 65.5 ± 3.3 min; P0.01). PP showed a significant difference between TT1 and TT2 (P0.001) as well as between TT2 and TT3 (P0.01). PP in TT1 and TT3 showed no significant difference (P0.05). In TT1 and TT3, cyclists started faster in the first 4 km compared with TT2. RPE course showed no significant difference between TT (P0.05).Fatigue reversibly changes the PP of cyclists during a 40-km TT. Participants reduced their power output until premature exhaustion seemed very unlikely. This supports the assumption that pacing includes a combination of anticipation and feedback mechanisms.

There is a lack of injury data for the population of veteran football players. Therefore, a prospective study was conducted to investigate injury incidences and characteristics. Over one season, injuries and exposure of 18 teams (n = 265 players, age: 44.2±7.3 years, BMI: 26.6±3.2 kg/m(2)) were documented. Sixty-three players sustained a total of 88 injuries during the season. The incidence of training injuries (4.5 per 1000 hours) was significantly lower than of match injuries (24.7 per 1000 hours). The majority of injuries (n = 73; 83%) were located at the lower extremities, 52 (47%) were muscle injuries. The injury incidence of veteran football players is similar to other male football players of different skill levels and age groups, indicating a need for the implementation of preventive measures. Prevention programmes should consider the specific injury characteristics, with more muscle injuries in this population compared with younger football players.

The warm-up programme "FIFA 11+" has been shown to reduce football injuries in different populations, but so far veteran players have not been investigated. Due to differences in age, skill level and gender, a simple transfer of these results to veteran football is not recommended. The purpose of this study was to investigate the preventive effects of the "FIFA 11+" in veteran football players. Twenty veteran football teams were recruited for a prospective 9-month (1 season) cluster-randomised trial. The intervention group (INT, n = 146; 45 ± 8 years) performed the "FIFA 11+" at the beginning of each training session, while the control group (CON, n = 119; 43 ± 6 years) followed its regular training routine. Player exposure hours and injuries were recorded according to an international consensus statement. No significant difference was found between INT and CON in overall injury incidence (incidence rate ratio [IRR]: 0.91 [0.64-1.48]; P = 0.89). Only severe injuries reached statistical significance with higher incidence in CON (IRR: 0.46 [0.21-0.97], P = 0.04). Regular conduction (i.e. once a week) of the "FIFA 11+" did not prevent injuries in veteran footballers under real training and competition circumstances. The lack of preventive effects is likely due to the too low overall frequency of training sessions.

This study aims to analyse the determinants of audit report lag (ARL) in companies listed on the Dow Jones Stock Index and identify whether the companies audited by an auditing firm with expertise in the audited sector have a lower ARL than the others. We applied a panel data regression model with all companies listed on the Dow Jones Stock Index. We collected data from several variables, during the years from 2013 to 2017. We collected the data at the website of each company, in the reference forms and in the standardised financial statements. Other data we collected at the website Edgar Online. We started with the hypothesis that companies audited by expert auditors have a lower ARL than the other companies. The importance of this research lies in the fact that reducing the ARL enables the disclosure of financial statements in time and facilitates the investors' decision-making process.

This research aims to identify and analyse the variables that affect the efficiency of public spending in secondary education, in a cross-country perspective. Applying the methods of data envelopment analysis, Malmquist index, and panel data regression, we analysed data from 65 countries that undertook the PISA examination. The results demonstrate that Brazil was the most inefficient in applying its resources over the period and achieved only 84.3% of its potential outputs. Finally, the significant variables in explaining the efficiency were the natural logarithm of the GDP per capita, the curriculum autonomy of schools, financial autonomy, and the level of corruption and the socioeconomic backgrounds of students.

To investigate whether anthropometric profiles and fitness measures vary according to birth-date distribution in the German national youth soccer teams and to analyze whether there is a difference in the chance of becoming a professional soccer player depending on birth quarter (BQ).First, 554 players were divided into 6 age groups (U16-U21), each subdivided into 4 BQs. Every player performed at least one 30-m sprint, a countermovement jump, and an incremental test to determine individual anaerobic threshold. For players performing more than 1 test within a team, the best 1 was included. Since some players were part of several different teams, a total of 832 data sets from 495 individual soccer players, all born from 1987 to 1995, divided into 6 age categories (U16-U21) were included.Overall, more players were born in BQ1 than in all other BQs (P.05). No significant difference between BQs could be observed in any anthropometric or performance characteristics (P.18). Players born in BQ4 were more likely to become professional than those born in BQ1 (odds ratio 3.04, confidence limits 1.53-6.06).A relative age effect exists in elite German youth soccer, but it is not explained by an advantage in anthropometric or performance-related parameters. Younger players selected into national teams have a greater chance to become professionals later in their career.

© 2014, Springer International Publishing Switzerland. Although its true function remains unclear, sleep is considered critical to human physiological and cognitive function. Equally, since sleep loss is a common occurrence prior to competition in athletes, this could significantly impact upon their athletic performance. Much of the previous research has reported that exercise performance is negatively affected following sleep loss; however, conflicting findings mean that the extent, influence, and mechanisms of sleep loss affecting exercise performance remain uncertain. For instance, research indicates some maximal physical efforts and gross motor performances can be maintained. In comparison, the few published studies investigating the effect of sleep loss on performance in athletes report a reduction in sport-specific performance. The effects of sleep loss on physiological responses to exercise also remain equivocal; however, it appears a reduction in sleep quality and quantity could result in an autonomic nervous system imbalance, simulating symptoms of the overtraining syndrome. Additionally, increases in pro-inflammatory cytokines following sleep loss could promote immune system dysfunction. Of further concern, numerous studies investigating the effects of sleep loss on cognitive function report slower and less accurate cognitive performance. Based on this context, this review aims to evaluate the importance and prevalence of sleep in athletes and summarises the effects of sleep loss (restriction and deprivation) on exercise performance, and physiological and cognitive responses to exercise. Given the equivocal understanding of sleep and athletic performance outcomes, further research and consideration is required to obtain a greater knowledge of the interaction between sleep and performance.

Assessing current fatigue of athletes to fine-tune training prescriptions is a critical task in competitive sports. Blood-borne surrogate markers are widely used despite the scarcity of validation trials with representative subjects and interventions. Moreover, differences between training modes and disciplines (e.g. due to differences in eccentric force production or calorie turnover) have rarely been studied within a consistent design. Therefore, we investigated blood-borne fatigue markers during and after discipline-specific simulated training camps. A comprehensive panel of blood-born indicators was measured in 73 competitive athletes (28 cyclists, 22 team sports, 23 strength) at 3 time-points: after a run-in resting phase (d 1), after a 6-day induction of fatigue (d 8) and following a subsequent 2-day recovery period (d 11). Venous blood samples were collected between 8 and 10 a.m. Courses of blood-borne indicators are considered as fatigue dependent if a significant deviation from baseline is present at day 8 (Δfatigue) which significantly regresses towards baseline until day 11 (Δrecovery). With cycling, a fatigue dependent course was observed for creatine kinase (CK; Δfatigue 54±84 U/l; Δrecovery -60±83 U/l), urea (Δfatigue 11±9 mg/dl; Δrecovery -10±10 mg/dl), free testosterone (Δfatigue -1.3±2.1 pg/ml; Δrecovery 0.8±1.5 pg/ml) and insulin linke growth factor 1 (IGF-1; Δfatigue -56±28 ng/ml; Δrecovery 53±29 ng/ml). For urea and IGF-1 95% confidence intervals for days 1 and 11 did not overlap with day 8. With strength and high-intensity interval training, respectively, fatigue-dependent courses and separated 95% confidence intervals were present for CK (strength: Δfatigue 582±649 U/l; Δrecovery -618±419 U/l; HIIT: Δfatigue 863±952 U/l; Δrecovery -741±842 U/l) only. These results indicate that, within a comprehensive panel of blood-borne markers, changes in fatigue are most accurately reflected by urea and IGF-1 for cycling and by CK for strength training and team sport players.

Im Laufe der letzten Jahre haben immer mehr IT-Dienstleister Geschaftsprozesse in Lander mit niedrigerem Lohnniveau, vornehmlich nach Indien und China, verlagert. Ziel dieses Offshorings ist es, der gestiegenen Wettbewerbsintensitat und dem Kostendruck der Markte gerecht zu werden. Viele Unternehmen mussten jedoch feststellen, dass sich die erhofften Einsparpotenziale nur zum Teil realisieren lassen. Bedingt durch interkulturelle Differenzen und die Charakteristika der virtuellen Kommunikation konnen im Rahmen der Zusammenarbeit bei solchen Projekten eklatante Ineffizienzen auftreten. Der vorliegende Beitrag beleuchtet diese Herausforderungen. Basierend auf einer qualitativen Befragung von Mitarbeitern zweier weltweit agierender IT-Dienstleister werden potenzielle Problemfelder identifiziert, die beim Offshoring von IT-Dienstleistungen nach China oder Indien auftreten konnen sowie Losungsansatze zur Uberwindung der interkulturellen Differenzen und Ansatze zur Personalentwicklung fur die an solchen Projekten beteiligten Mitarbeiter aufgezeigt.

Aussagen wie diese sind Belege fur eine Entwicklung, die vor einigen Jahren begonnen hat und deren Ende noch nicht absehbar ist. Gemeint ist die Auslagerung oder auch „das Offshoring“ von IT-Dienstleistungen durch deutsche und andere westliche Unternehmen in Lander mit deutlich niedrigeren Lohnkosten fur IT-Fachkrafte. Dabei ist die Wertigkeit der Arbeiten, welche offshore erbracht werden konnen, in den letzten Jahren stetig gestiegen (vgl. Schaaf 2005, S. 11). Als Folge verstarken immer mehr grose, aber auch mittelstandische Unternehmen aus der IT-Branche ihre Bemuhungen, Teile ihrer Dienstleistungen im Ausland erstellen zu lassen (vgl. Pohl 2005, S. 203).

Plants are low cost producers of protein, highly cultivated throughout the world with well-developed infrastructures for processing and handling. In addition, plants produce renewable products that utilize sunlight, soil and air and provide a good “delivery” mechanism, especially for products that can be utilized in food, feed or biotechnology applications. As should be abundantly clear from the other contributions to this book, plants offer a viable option for producing recombinant protein products.