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Multi-purpose recreation facilities (MPRFs) are a popular setting for physical activity and it is therefore important that they are safe for all patrons. However, the attitudes of MPRF users towards safety are a potential barrier to the success of injury prevention programmes implemented within MPRFs. This article reports a survey of the safety attitudes of over 700 users of four indoor MPRFs. Factor analysis of 12 five-point Likert scale statements showed that the attitudes clustered around three major dimensions - the importance of safety, the benefits of safety and the perceptions of injury risk. Together, these three dimensions accounted for 49% of the variability in the attitudes. More than 85% of respondents agreed/strongly agreed that: safety was an important aspect of physical activity participation; being injured affected enjoyment of physical activity; people should adopt appropriate safety measures for all physical activity; and individuals were responsible for their own safety. The MPRF users, particularly women and older people, were generally safety conscious, believed in adopting safety measures, and were willing to take responsibility for their own safety. Facility managers can be confident that if they provide evidence-based injury prevention interventions in these settings, then users will respond appropriately and adopt the promoted behaviours.  相似文献   
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In an earlier edition of this journal, we published evidence relating to the nature of discount rates chosen by a sample of large Australian‐listed firms in the context of their goodwill impairment testing ( Carlin and Finch 2009 ). We argued that our evidence suggested that the rigour of the International Financial Reporting Standards (IFRS) goodwill impairment testing process was being undermined by inappropriate choice of discount rates on the part of many firms. In a commentary published alongside our article, questions were raised as to the validity of our conclusions and the methodology we applied in our study ( Gallery 2009 ). Subsequently, Bradbury has also contributed to the debate, raising similar concerns to those voiced by Gallery ( Bradbury 2010 ). In this brief paper, we provide further and better particulars in relation to our original dataset in a bid to assist those who have taken an interest in this debate to further inform their view of the merits (or otherwise) of the case we made in our original article.  相似文献   
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Aim The aim of this review was to determine the extent to which the effectiveness of countermeasures for preventing alpine skiing injuries has been evaluated. Methods The methodology involved a critical review based on the available international literature and sports equipment standards, as well as consultation with experts in the field. Where possible, the review focused on controlled trials. Results Key injury countermeasures in skiing identified in this review include physical conditioning programmes, ski-bindings and their timely release, professional adjustment of ski-bindings and the use of mechanical testing devices for this, design of ski pole handles, helmets for children (and adults), ski patrollers, skier education, speed control on the slopes and safe lifting equipment. A tabular categorisation of the types of evidence for the effectiveness of injury countermeasures is presented. This demonstrates that the weight of evidence is generally based on a combination of data-based or biomechanical testing evidence and informed opinion/anecdotal evidence. There is minimal evidence based on controlled trials in the field. The most evaluated countermeasures are ski bindings and ski pole handles. Properly adjusted ski bindings have the potential for a 3.5-fold reduction in lower extremity injuries, particularly knee injuries. Ski pole handle design needs further innovation and attention. An immediate concern is the generally poorer standard of children’s equipment, ski bindings and their adjustment. Conclusion Skiing is a sport that is growing in popularity, but with a need for controlled trials of its injury prevention countermeasures. This review provides a basis for further action in injury prevention research, development and implementation.  相似文献   
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Traffic accidents and their health consequences are a major public health problem in industrialized countries. In addition to being the first cause of death of children up to the age of 14 years, they are also responsible for considerable morbidity. Persistent lesions and more or less disabling sequelae are the lot of a certain number of causalities. In this study, we took stock of all of the information about functional impairment following injuries sustained in traffic accidents that is available in Belgium. We described the ‘itineraries’ of traffic accident patients and identified the potential sources of data. We then analyzed the available and accessible data. Our study shows that we do not have any directly usable data in Belgium that can yield a measure of the public health impact of traffic accidents in terms of temporary and permanent disabilities. Very partial information exists in the country's various institutions and insurance companies, but this information is not suitable for use in a public health approach aimed at quantifying the importance of a health problem and its course over time. We do not feel that the country's main disability measurement tool (BOBI), which is used notably by the insurance companies, attuned to the everyday reality that is experienced by people whose functional abilities have been reduced in the wake of a traffic accident. Given this lack of data, priority should be given to initiating the routine collection of such information or at least to quantifying post-traffic accident disabilities by following up a cohort of traffic accident victims.  相似文献   
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Sports venues are in a position to potentially influence the safety practices of their patrons. This study examined the knowledge, beliefs and attitudes of venue operators that could influence the use of protective eyewear by squash players. A 50% random sample of all private and public squash venues affiliated with the Victorian Squash Federation in metropolitan Melbourne was selected. Face-to-face interviews were conducted with 15 squash venue operators during August 2001. Interviews were transcribed and content and thematic analyses were performed. The content of the interviews covered five topics: (1) overall injury risk perception, (2) eye injury occurrence, (3) knowledge, behaviors, attitudes and beliefs associated with protective eyewear, (4) compulsory protective eyewear and (5) availability of protective eyewear at venues. Venue operators were mainly concerned with the severe nature of eye injuries, rather than the relatively low incidence of these injuries. Some venue operators believed that players should wear any eyewear, rather than none at all, and believed that more players should use protective eyewear. Generally, they did not believe that players with higher levels of experience and expertise needed to wear protective eyewear when playing. Only six venues had at least one type of eyewear available for players to hire or borrow or to purchase. Operators expressed a desire to be informed about correct protective eyewear. Appropriate protective eyewear is not readily available at squash venues. Better-informed venue operators may be more likely to provide suitable protective eyewear.  相似文献   
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Actors work with resources in putting their business plans into practice, some of which are close-at-hand and some at arm's length to that business. Furthermore, actors can transform and translate resources in more or less complex ways in bringing them into the realm of a business activity, for instance through a single transactional market exchange or a series of social exchanges, the economic dimensions of which are very much in the background. The IMP group's framings of resources in the Actors, Resources and Activities (ARA) approach and in the Resource Interaction approach form this paper's conceptual focus. The paper examines three cases of actors mobilizing resources and emphasizes: (1) The prospective or future-oriented quality of resources, in connection with actors' business plans and activities; (2) The distinct rules, customs and practices in settings that individuals recognize to be more or less economic and more or less social; and (3) The roles and identities of individuals alongside their business units.  相似文献   
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Since the turn of the century, independent sales contractors have emerged as an important and growing sales and distribution channel. This study, guided by theories of attitude-behavior relation, constructs and tests a conceptual independent sales contractors (ISC) relationship quality scale. The findings support the proposition that relationship quality is a composite of attitudes and behavioral intentions. The work provides theoretical and practical implications, as well as suggestions for future research.  相似文献   
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Discount rate selection represents a centrally material factor impacting valuation models. Given the strong reliance on discounted cash flow modelling as a basis for determining an asset's recoverable amount, the judgement exercised by reporting entities regarding rate selection is of paramount importance in influencing the outcomes of the impairment testing process conducted under International Financial Reporting Standards (IFRS). The discretion surrounding rate selection could be used opportunistically to avoid or manage the timing of impairment losses to the detriment of transparency, comparability and decision usefulness. This study provides evidence consistent with the opportunism on the part of financial statement preparers, by demonstrating the existence of variances between independently generated risk‐adjusted discount rates and those disclosed as having been used by a sample of large listed Australian companies.  相似文献   
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