title: The relationship between physiological and performance variables during a hot/humid international rugby sevens tournament

authors: Fenemor, Stephen Paul

subjects: Science & Technology

abstract: Purpose: To characterise core temperature (Tc) along with predictors of Tc during an international rugby sevens tournament played in hot/humid conditions. 

Methods: Tc was collected from 11 elite men’s rugby sevens athletes (age 24 ± 3 years) competing in the Oceania sevens tournament in Suva, Fiji. Game specific external load data [playing minutes, total running distance, high speed running distance (HSD)], psychrometric wet bulb temperature (WBTp) and exertional heat illness (EHI) symptoms were also collected. Cohen’s effect sizes (d) were used to assess differences in Tc across measurement periods was, while linear regression was used to assess the effect of external load and post warm-up Tc on peak game Tc.
 
Results: Compared to baseline on both tournament days, mean Tc was higher at all subsequent time-points, including between games (all d > 1.30). On both tournament days, eight athletes (~73%) reached a peak game Tc > 39.0 °C. with several athletes reaching > 39.0 °C during warm-ups. The final game of the tournament recorded the highest mean peak Tc (39.1 ± 0.3 °C). Mean Tc was related to playing minutes, total running distance, HSD, and post warm-up Tc (all p < 0.01). 

Conclusions: Tc during warm-ups and games regularly exceeded those demonstrated to be detrimental to repeated sprint performance (> 39 °C). Warm-up Tc represents the easiest predictor of game peak Tc to control via the use of appropriate pre- and per-cooling strategies. Practitioners should be prepared to modulate warm-ups and other heat preparation strategies based on likely environmental conditions faced in these tournaments.

text: The relationship between physiological and performance variables during a hot/humid international rugby sevens tournament Purpose: To characterise core temperature (Tc) along with predictors of Tc during an international rugby sevens tournament played in hot/humid conditions. 

Methods: Tc was collected from 11 elite men’s rugby sevens athletes (age 24 ± 3 years) competing in the Oceania sevens tournament in Suva, Fiji. Game specific external load data [playing minutes, total running distance, high speed running distance (HSD)], psychrometric wet bulb temperature (WBTp) and exertional heat illness (EHI) symptoms were also collected. Cohen’s effect sizes (d) were used to assess differences in Tc across measurement periods was, while linear regression was used to assess the effect of external load and post warm-up Tc on peak game Tc.
 
Results: Compared to baseline on both tournament days, mean Tc was higher at all subsequent time-points, including between games (all d > 1.30). On both tournament days, eight athletes (~73%) reached a peak game Tc > 39.0 °C. with several athletes reaching > 39.0 °C during warm-ups. The final game of the tournament recorded the highest mean peak Tc (39.1 ± 0.3 °C). Mean Tc was related to playing minutes, total running distance, HSD, and post warm-up Tc (all p < 0.01). 

Conclusions: Tc during warm-ups and games regularly exceeded those demonstrated to be detrimental to repeated sprint performance (> 39 °C). Warm-up Tc represents the easiest predictor of game peak Tc to control via the use of appropriate pre- and per-cooling strategies. Practitioners should be prepared to modulate warm-ups and other heat preparation strategies based on likely environmental conditions faced in these tournaments.

year: 2021-09-22

title: Towards the development of a financial reporting framework for Sri Lankan SMEs

authors: Wijekoon Mudiyanselage, Himali Nisansala Wijekoon

subjects: IFRS for SMEs

abstract: The study has two objectives: to identify the users and their information needs of Sri Lankan small and medium enterprises (SMEs) financial information; and to examine the need for internationally comparable accounting information for Sri Lankan SMEs. The findings clarify issues with the current SME financial reporting standards and provide useful insights to assist in developing an appropriate reporting framework for Sri Lankan SMEs. An analysis of the literature reveals a paucity of empirical research on financial reporting by SMEs and little about the users and their financial information needs in the context of developing countries. No prior empirical research that examines the effects of adopting the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs) in Sri Lanka was found to exist. 
This thesis contributes to the literature, through applying a mixed methods approach. A questionnaire survey was used to collect data from 323 accountants and owners of SMEs. Quantitative data was analysed using a statistical package for social sciences. The responses are subdivided into three categories: small; medium and large SMEs to reveal differences according to size. Forty-one face-to-face semi-structured interviews were conducted with accountants and owners, bank lending officers, income tax officers, and representatives from government agencies, and the accounting standards setting authority of Sri Lanka. Follow-up interviews were conducted with the same group of interviewees to obtain their comments on a proposed financial reporting framework. Qualitative data was analysed using thematic analysis via the NVivo software. Institutional theory was adopted as the theoretical framework to study Sri Lanka’s decision to adopt the IFRS for SMEs. 
This decision was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. Coercive institutional pressures are the most obvious which drove the adoption of IFRS for SMEs both at country and individual firm levels. SMEs do not see any need to provide internationally comparable accounting information due to their limited cross border activities. Many of the accounting topics included in the IFRS for SMEs appear to be irrelevant. The prime users of the financial information are owner-managers, banks, and the Inland Revenue Department. Government institutions are also users of financial information, particularly for the large SMEs. Users and their financial information needs vary according to the size of the SME. The results indicate that SME financial statements are unable to meet the needs of the main users. Tax oriented reporting, a lack of detail and a lack of up-to-date information are the main weakneses in SME financial statements. Further, users indicate the existing financial reporting framework, based on general purpose financial reporting, is neither cost effective nor relevant to the diverse SME sector in Sri Lanka. 
Based on the findings, a framework for Sri Lankan SME financial reporting is proposed, which includes four tiers. The proposed framework allows non-publicly accountable entities to determine the objective of their financial reporting and tailor their information to users’ needs in a cost effective manner. These findings have implications, and recommendations for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. The government and the local standard setters should pay greater attention to SME financial reporting and take steps to make it credible, relevant, and appropriate to the needs of users. The findings provide useful insights for developing countries, particularly the Asian countries where adoption of IFRS for SMEs is being considered.

text: Towards the development of a financial reporting framework for Sri Lankan SMEs The study has two objectives: to identify the users and their information needs of Sri Lankan small and medium enterprises (SMEs) financial information; and to examine the need for internationally comparable accounting information for Sri Lankan SMEs. The findings clarify issues with the current SME financial reporting standards and provide useful insights to assist in developing an appropriate reporting framework for Sri Lankan SMEs. An analysis of the literature reveals a paucity of empirical research on financial reporting by SMEs and little about the users and their financial information needs in the context of developing countries. No prior empirical research that examines the effects of adopting the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs) in Sri Lanka was found to exist. 
This thesis contributes to the literature, through applying a mixed methods approach. A questionnaire survey was used to collect data from 323 accountants and owners of SMEs. Quantitative data was analysed using a statistical package for social sciences. The responses are subdivided into three categories: small; medium and large SMEs to reveal differences according to size. Forty-one face-to-face semi-structured interviews were conducted with accountants and owners, bank lending officers, income tax officers, and representatives from government agencies, and the accounting standards setting authority of Sri Lanka. Follow-up interviews were conducted with the same group of interviewees to obtain their comments on a proposed financial reporting framework. Qualitative data was analysed using thematic analysis via the NVivo software. Institutional theory was adopted as the theoretical framework to study Sri Lanka’s decision to adopt the IFRS for SMEs. 
This decision was in response to institutional pressures rather than alleged benefits of internationally comparable financial information. Coercive institutional pressures are the most obvious which drove the adoption of IFRS for SMEs both at country and individual firm levels. SMEs do not see any need to provide internationally comparable accounting information due to their limited cross border activities. Many of the accounting topics included in the IFRS for SMEs appear to be irrelevant. The prime users of the financial information are owner-managers, banks, and the Inland Revenue Department. Government institutions are also users of financial information, particularly for the large SMEs. Users and their financial information needs vary according to the size of the SME. The results indicate that SME financial statements are unable to meet the needs of the main users. Tax oriented reporting, a lack of detail and a lack of up-to-date information are the main weakneses in SME financial statements. Further, users indicate the existing financial reporting framework, based on general purpose financial reporting, is neither cost effective nor relevant to the diverse SME sector in Sri Lanka. 
Based on the findings, a framework for Sri Lankan SME financial reporting is proposed, which includes four tiers. The proposed framework allows non-publicly accountable entities to determine the objective of their financial reporting and tailor their information to users’ needs in a cost effective manner. These findings have implications, and recommendations for policy makers, and standard setters charged with developing and implementing an appropriate financial reporting framework for SMEs. The government and the local standard setters should pay greater attention to SME financial reporting and take steps to make it credible, relevant, and appropriate to the needs of users. The findings provide useful insights for developing countries, particularly the Asian countries where adoption of IFRS for SMEs is being considered.

year: 2018

title: The display and conservation of taonga Māori - establishing culturally appropriate dislay and conversation facilities: Mahi Māreikura - a work in progress

authors: Whaanga, Hēmi

subjects: Māori art objects

abstract: This paper examines issues relating to the appropriate display and conservation of taonga Māori in the context of a discussion of the establishment of Mahi Māreikura, a room in the University of Waikato library that is dedicated primarily to the display and conservation of the collected taonga and works of the late Dr. Pei te Hurinui Jones and a collection of the work of his colleague and close relative, Professor Bruce Biggs.

text: The display and conservation of taonga Māori - establishing culturally appropriate dislay and conversation facilities: Mahi Māreikura - a work in progress This paper examines issues relating to the appropriate display and conservation of taonga Māori in the context of a discussion of the establishment of Mahi Māreikura, a room in the University of Waikato library that is dedicated primarily to the display and conservation of the collected taonga and works of the late Dr. Pei te Hurinui Jones and a collection of the work of his colleague and close relative, Professor Bruce Biggs.

year: 2006