Sylvia Konstantinidou - Academia.edu (original) (raw)
Papers by Sylvia Konstantinidou
Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-av... more Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-averse behavior (Fishbein & Ajzen, 1975; Ajzen & Fishbein, 1980). In this research, risk-averse behavior (the dependent variable) relates to the "going-concern" opinion of financially distressed firms. A logistic regression model used as predictors of risk measurements (risky conditions and risk attitude) correctly predicts 97.6% of the nongoing concern opinions. In conclusion, the empirical evidence demonstrates a subtle impact of risk on individuals' behavior despite the fact that distinct statistical tests do not fully support this.
International journal of sports and exercise medicine, Oct 31, 2017
breathing air with O 2 concentration 12.67% are also experiencing hypoxia corresponding to an ele... more breathing air with O 2 concentration 12.67% are also experiencing hypoxia corresponding to an elevation level of ~4,500 m (460 × 20.93%/760 = 12.67%). Apnea is allegedly trainable as manifested in extended apnea duration supplemented by stronger diving response-an oxygen conservation mechanism due to conditioning. In the long-term, apnea training may enhance individuals' aerobic capacity through improved aerobic enzymes, increased capillary vessels and mitochondria [4]. However, both the trainability of apnea and its benefits with respect to performance on aquatic sports are not clearly established particularly for competitive events at sea level [5]. Three Sports Science students at the University of Athens, one male, two females, accustomed to apnea to a different degree, volunteered to participate in a pilot study aimed at testing the trainability of apnea and its potential implications on sports performance. Considering the long duration of synchronized swimmers' training sessions, we wanted to test whether a quick dry apnea drill to be applied at their spare time, could be potentially beneficial for their performance. Study participants followed a 13 ± 2 day of Dry Apnea Training Programme (DATP) exhibiting diverse apnea duration improvements as measured under alternative testing conditions. However, all participants manifested relatively higher apnea duration increases under «dry apnea in supine position». Results support the apnea-training specificity argument as participants performed maximum breath hold sessions lying in a supine position.
Respiratory Physiology & Neurobiology, 2016
Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and creat... more Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and create a cardiovascular strain. The physiological responses, induced by apnea with face immersion in cold water (10 °C), after a 3-min exercise bout, at 85% of VO2max,were examined in 10 swimmers. A pre-selected 40-s apnea, completed after rest (AAR), could not be met after exercise (AAE), and was terminated with an agonal gasp reflex, and a reduction of apneic time, by 75%. Bradycardia was evident with immersion after both, 40-s of AAR and after AAE (P<0.05). The dramatic elevation of, systolic pressure and pulse pressure, after AAE, were indicative of cardiovascular stress. Blood pressure after exercise without apnea was not equally elevated. The activation of neurally opposing functions as those elicited by the diving reflex after high intensity exercise may create an autonomic conflict possibly related to oxygen-conserving reflexes stimulated by the trigeminal nerve, and those elicited by exercise.
Managerial Auditing Journal, Nov 1, 2002
“Going‐concern” opinions are judgemental and therefore fraught with numerous problems. The inabil... more “Going‐concern” opinions are judgemental and therefore fraught with numerous problems. The inability to establish the “correctness” or otherwise of the “going‐concern” opinion decision has also been puzzling practitioners throughout the years. Exploratory interviews revealed that a “going‐concern” opinion decision involves not only auditors but also bankers and insolvency practitioners particularly under conditions of financial distress. The purpose of this paper is to determine the factors influencing “going‐concern” opinion decisions of auditors, bankers and insolvency practitioners (IPs) for financially distressed client‐firms. Using data collected via a postal questionnaire, a logistic regression model is developed with an overall correct classification of 81.11 per cent. The model uses indicators of “going‐concern” uncertainties and events/action triggers that invalidate the “going‐concern” status of a financially distressed firm. Further research examining the impact of other (behavioural) factors is required but also highlighting any differences between these three professional user groups of company accounts.
The advent of the IT-led era and the increased competition have forced companies to react to the ... more The advent of the IT-led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This study examines, via an exploratory survey of 26 companies, the underlying reasons why companies choose to convert from conventional information systems (IS) to ERP systems and the changes brought in, particularly in the accounting process. The aim is not only to understand the changes and the benefits involved in adopting ERP systems compared with conventional IS, but also to establish the best way forward in future ERP applications. The empirical evidence confirms a number of changes in the accounting process introduced with the adoption of ERP systems.
Archives of Sports Medicine, 2017
Introduction: Apneas form an essential tool for training in aquatics including swimming, fin swim... more Introduction: Apneas form an essential tool for training in aquatics including swimming, fin swimming and synchronized swimming (SS). We examine the direct responses and the long-term physiological adaptations to acute apnea and apnea training respectively in order to determine their potential impact on SS athletes' performance. Evidence acquisition: A literature review was conducted using as keywords apnea, hypoxia, diving response and synchronized swimming. Evidence synthesis: Apnea-trained individuals demonstrate more effective responses to acute hypoxia compared to controls including stronger diving response and other hematological variables. The latter involves an elevated hematocrit and hemoglobin and reduced blood acidosis. Long-term physiological adaptations to apnea training largely in divers include bigger lungs, stronger respiratory muscles and increased blood circulation in the brain possibly accountable for their superior reaction to hypoxic conditions. Conclusions: Physiological responses to acute apnea and apnea training may favourably influence SS athletes' performance. Apnea adaptations are manifested not only in improved tolerance to hypoxia and oxygen conservation but also, in delayed blood acidosis. Attempts to illuminate apnea-conditioned athletes' physiological adaptations to hypoxia may refer to the trigeminovagal reflexes e.g., the diving response and to the cold shock response. Arguably, these interrelated yet not elucidated reflexes are activated with apnea and cold water immersion. As apnea-training adaptations resemble altitude acclimatisation, future research may compare the impact of the exposure between these two conditions on athletes' performance. Finally, attention should be drawn to the reduced chemo-sensitivity to hypoxia found in apnea-conditioned individuals as it might be life threatening.
Risky conditions in conjunction with individuals' attitude to risk would normally lead to ri... more Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-averse behavior
Apnea provokes a number of physiological responses especially with face immersion. We examine for... more Apnea provokes a number of physiological responses especially with face immersion. We examine for the first time the cardio respiratory responses after sub-maximal apnea in ten swimmers. Apnea was performed during face immersion in cold water (10±1.05 0 C) and with pre-determined duration of 40 seconds. The room temperature was maintained at 250C. The heart rate average value at rest was 80.95±17.75 (bpm) whereas after the apnea 64.35±14.56 and the difference is statistically significant (p<0.02). The systolic blood pressure at rest was 124±8.76 (mmHg) and after the apnea 138±6.33 (p<0.000). The oxygen consumption at rest was 375.6±118.51 (ml/min) whilst after the apnea 598.3±155.38 (p=0.009). The carbon dioxide production at rest was 377.7±208.31 (ml/min) and after the apnea 621.7±130.28 (p < 0.015). Results support the notion of the activation of the dive reflex after face immersion in the aforementioned physiological parameters.
The evidence confirms that, auditors', bankers' and insolvency practitioners' expecte... more The evidence confirms that, auditors', bankers' and insolvency practitioners' expected out comes of wrongly classifying a non-viable firm as viable, is more important than the opposite. However, there is no significant correlation between expected outcomes and individuals' "go ing-concern" opinions. Furthermore, individuals' perceived roles, risks, and risk attitudes are re lated to their expected outcomes suggesting a subtle impact of behavioural factors on individu als' decision-making in this context. Finally, a logistic regression model for "going-concern" clas sifications using all the aforementioned variables has an overall accuracy of 78.10%.
Risky conditions in conjunction with individuals' attitude to risk would normally lead to ris... more Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-averse behavior (Fishbein & Ajzen, 1975; Ajzen & Fishbein, 1980). In this research, risk-averse behavior (the dependent variable) relates to the "going-concern" opinion of financially distressed firms. A logistic regression model used as predictors of risk measurements (risky conditions and risk attitude) correctly predicts 97.6% of the nongoing concern opinions. In conclusion, the empirical evidence demonstrates a subtle impact of risk on individuals' behavior despite the fact that distinct statistical tests do not fully support this.
Citation: Konstantinidou S, Chairopoulou C (2017) Apnea Training Specificity and its Implications... more Citation: Konstantinidou S, Chairopoulou C (2017) Apnea Training Specificity and its Implications for Performance in Aquatic Sports: Case Study Reports. Int J Sports Exerc Med 3:073. doi.org/10.23937/24695718/1510073 Received: April 17, 2017; Accepted: September 16, 2017; Published: September 18, 2017 Copyright: © 2017 Konstantinidou S, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
Cold water immersion (CWI) has become a popular means of enhancing recovery from various forms of... more Cold water immersion (CWI) has become a popular means of enhancing recovery from various forms of exercise. However, there is minimal scientific information on the physiological effects of CWI following cycling in the heat. Purpose: To examine the safety and acute thermoregulatory, cardiovascular, metabolic, endocrine, and inflammatory responses to CWI following cycling in the heat. Methods: Eleven male endurance trained cyclists completed two simulated ~40-min time trials at 34.3 ± 1.1°C. All subjects completed both a CWI trial (11.5°C for 60 s repeated three times) and a control condition (CONT; passive recovery in 24.2 ± 1.8°C) in a randomized cross-over design. Capillary blood samples were assayed for lactate, glucose, pH, and blood gases. Venous blood samples were assayed for catecholamines, cortisol, testosterone, creatine kinase, C-reactive protein, IL-6, and IGF-1 on 7 of the 11 subjects. Heart rate (HR), rectal (T re), and skin temperatures (T sk) were measured throughout recovery. Results: CWI elicited a significantly lower HR (CWI: ∆116 ± 9 bpm vs. CONT: ∆106 ± 4 bpm; P = .02), T re (CWI: ∆1.99 ± 0.50°C vs. CONT: ∆1.49 ± 0.50°C; P = .01) and T sk. However, all other measures were not significantly different between conditions. All participants subjectively reported enhanced sensations of recovery following CWI. Conclusion: CWI did not result in hypothermia and can be considered safe following high intensity cycling in the heat, using the above protocol. CWI significantly reduced heart rate and core temperature; however, all other metabolic and endocrine markers were not affected by CWI.
Managerial Auditing Journal, 2002
... by attempting to predict auditors' going-concern opinions as opposed to testing th... more ... by attempting to predict auditors' going-concern opinions as opposed to testing the predictive ability of the audit opinion (see also Cormier et al ... for auditors and IPs is 22 per cent and for bankers is 39 per cent; these are satisfactory considering similar surveys (eg Robbie, 1993 ...
Industrial Management & Data Systems, 2003
Business Process Management Journal, 2004
The advent of the IT-led era and the increased competition have forced companies to react to the ... more The advent of the IT-led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This study examines, via an exploratory survey of 26 companies, the underlying reasons why companies choose to convert from conventional information systems (IS) to ERP systems and the changes brought in, particularly in the accounting process. The aim is not only to understand the changes and the benefits involved in adopting ERP systems compared with conventional IS, but also to establish the best way forward in future ERP applications. The empirical evidence confirms a number of changes in the accounting process introduced with the adoption of ERP systems.
Respiratory Physiology & Neurobiology, 2015
Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and creat... more Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and create a cardiovascular strain. The physiological responses, induced by apnea with face immersion in cold water (10 °C), after a 3-min exercise bout, at 85% of VO2max,were examined in 10 swimmers. A pre-selected 40-s apnea, completed after rest (AAR), could not be met after exercise (AAE), and was terminated with an agonal gasp reflex, and a reduction of apneic time, by 75%. Bradycardia was evident with immersion after both, 40-s of AAR and after AAE (P<0.05). The dramatic elevation of, systolic pressure and pulse pressure, after AAE, were indicative of cardiovascular stress. Blood pressure after exercise without apnea was not equally elevated. The activation of neurally opposing functions as those elicited by the diving reflex after high intensity exercise may create an autonomic conflict possibly related to oxygen-conserving reflexes stimulated by the trigeminal nerve, and those elicited by exercise.
Respiratory Physiology & Neurobiology, 2015
Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and creat... more Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and create a cardiovascular strain. The physiological responses, induced by apnea with face immersion in cold water (10 °C), after a 3-min exercise bout, at 85% of VO2max,were examined in 10 swimmers. A pre-selected 40-s apnea, completed after rest (AAR), could not be met after exercise (AAE), and was terminated with an agonal gasp reflex, and a reduction of apneic time, by 75%. Bradycardia was evident with immersion after both, 40-s of AAR and after AAE (P<0.05). The dramatic elevation of, systolic pressure and pulse pressure, after AAE, were indicative of cardiovascular stress. Blood pressure after exercise without apnea was not equally elevated. The activation of neurally opposing functions as those elicited by the diving reflex after high intensity exercise may create an autonomic conflict possibly related to oxygen-conserving reflexes stimulated by the trigeminal nerve, and those elicited by exercise.
Managerial Auditing Journal, 2002
... by attempting to predict auditors' going-concern opinions as opposed to testing th... more ... by attempting to predict auditors' going-concern opinions as opposed to testing the predictive ability of the audit opinion (see also Cormier et al ... for auditors and IPs is 22 per cent and for bankers is 39 per cent; these are satisfactory considering similar surveys (eg Robbie, 1993 ...
Industrial Management & Data Systems, 2003
Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-av... more Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-averse behavior (Fishbein & Ajzen, 1975; Ajzen & Fishbein, 1980). In this research, risk-averse behavior (the dependent variable) relates to the "going-concern" opinion of financially distressed firms. A logistic regression model used as predictors of risk measurements (risky conditions and risk attitude) correctly predicts 97.6% of the nongoing concern opinions. In conclusion, the empirical evidence demonstrates a subtle impact of risk on individuals' behavior despite the fact that distinct statistical tests do not fully support this.
International journal of sports and exercise medicine, Oct 31, 2017
breathing air with O 2 concentration 12.67% are also experiencing hypoxia corresponding to an ele... more breathing air with O 2 concentration 12.67% are also experiencing hypoxia corresponding to an elevation level of ~4,500 m (460 × 20.93%/760 = 12.67%). Apnea is allegedly trainable as manifested in extended apnea duration supplemented by stronger diving response-an oxygen conservation mechanism due to conditioning. In the long-term, apnea training may enhance individuals' aerobic capacity through improved aerobic enzymes, increased capillary vessels and mitochondria [4]. However, both the trainability of apnea and its benefits with respect to performance on aquatic sports are not clearly established particularly for competitive events at sea level [5]. Three Sports Science students at the University of Athens, one male, two females, accustomed to apnea to a different degree, volunteered to participate in a pilot study aimed at testing the trainability of apnea and its potential implications on sports performance. Considering the long duration of synchronized swimmers' training sessions, we wanted to test whether a quick dry apnea drill to be applied at their spare time, could be potentially beneficial for their performance. Study participants followed a 13 ± 2 day of Dry Apnea Training Programme (DATP) exhibiting diverse apnea duration improvements as measured under alternative testing conditions. However, all participants manifested relatively higher apnea duration increases under «dry apnea in supine position». Results support the apnea-training specificity argument as participants performed maximum breath hold sessions lying in a supine position.
Respiratory Physiology & Neurobiology, 2016
Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and creat... more Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and create a cardiovascular strain. The physiological responses, induced by apnea with face immersion in cold water (10 °C), after a 3-min exercise bout, at 85% of VO2max,were examined in 10 swimmers. A pre-selected 40-s apnea, completed after rest (AAR), could not be met after exercise (AAE), and was terminated with an agonal gasp reflex, and a reduction of apneic time, by 75%. Bradycardia was evident with immersion after both, 40-s of AAR and after AAE (P<0.05). The dramatic elevation of, systolic pressure and pulse pressure, after AAE, were indicative of cardiovascular stress. Blood pressure after exercise without apnea was not equally elevated. The activation of neurally opposing functions as those elicited by the diving reflex after high intensity exercise may create an autonomic conflict possibly related to oxygen-conserving reflexes stimulated by the trigeminal nerve, and those elicited by exercise.
Managerial Auditing Journal, Nov 1, 2002
“Going‐concern” opinions are judgemental and therefore fraught with numerous problems. The inabil... more “Going‐concern” opinions are judgemental and therefore fraught with numerous problems. The inability to establish the “correctness” or otherwise of the “going‐concern” opinion decision has also been puzzling practitioners throughout the years. Exploratory interviews revealed that a “going‐concern” opinion decision involves not only auditors but also bankers and insolvency practitioners particularly under conditions of financial distress. The purpose of this paper is to determine the factors influencing “going‐concern” opinion decisions of auditors, bankers and insolvency practitioners (IPs) for financially distressed client‐firms. Using data collected via a postal questionnaire, a logistic regression model is developed with an overall correct classification of 81.11 per cent. The model uses indicators of “going‐concern” uncertainties and events/action triggers that invalidate the “going‐concern” status of a financially distressed firm. Further research examining the impact of other (behavioural) factors is required but also highlighting any differences between these three professional user groups of company accounts.
The advent of the IT-led era and the increased competition have forced companies to react to the ... more The advent of the IT-led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This study examines, via an exploratory survey of 26 companies, the underlying reasons why companies choose to convert from conventional information systems (IS) to ERP systems and the changes brought in, particularly in the accounting process. The aim is not only to understand the changes and the benefits involved in adopting ERP systems compared with conventional IS, but also to establish the best way forward in future ERP applications. The empirical evidence confirms a number of changes in the accounting process introduced with the adoption of ERP systems.
Archives of Sports Medicine, 2017
Introduction: Apneas form an essential tool for training in aquatics including swimming, fin swim... more Introduction: Apneas form an essential tool for training in aquatics including swimming, fin swimming and synchronized swimming (SS). We examine the direct responses and the long-term physiological adaptations to acute apnea and apnea training respectively in order to determine their potential impact on SS athletes' performance. Evidence acquisition: A literature review was conducted using as keywords apnea, hypoxia, diving response and synchronized swimming. Evidence synthesis: Apnea-trained individuals demonstrate more effective responses to acute hypoxia compared to controls including stronger diving response and other hematological variables. The latter involves an elevated hematocrit and hemoglobin and reduced blood acidosis. Long-term physiological adaptations to apnea training largely in divers include bigger lungs, stronger respiratory muscles and increased blood circulation in the brain possibly accountable for their superior reaction to hypoxic conditions. Conclusions: Physiological responses to acute apnea and apnea training may favourably influence SS athletes' performance. Apnea adaptations are manifested not only in improved tolerance to hypoxia and oxygen conservation but also, in delayed blood acidosis. Attempts to illuminate apnea-conditioned athletes' physiological adaptations to hypoxia may refer to the trigeminovagal reflexes e.g., the diving response and to the cold shock response. Arguably, these interrelated yet not elucidated reflexes are activated with apnea and cold water immersion. As apnea-training adaptations resemble altitude acclimatisation, future research may compare the impact of the exposure between these two conditions on athletes' performance. Finally, attention should be drawn to the reduced chemo-sensitivity to hypoxia found in apnea-conditioned individuals as it might be life threatening.
Risky conditions in conjunction with individuals' attitude to risk would normally lead to ri... more Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-averse behavior
Apnea provokes a number of physiological responses especially with face immersion. We examine for... more Apnea provokes a number of physiological responses especially with face immersion. We examine for the first time the cardio respiratory responses after sub-maximal apnea in ten swimmers. Apnea was performed during face immersion in cold water (10±1.05 0 C) and with pre-determined duration of 40 seconds. The room temperature was maintained at 250C. The heart rate average value at rest was 80.95±17.75 (bpm) whereas after the apnea 64.35±14.56 and the difference is statistically significant (p<0.02). The systolic blood pressure at rest was 124±8.76 (mmHg) and after the apnea 138±6.33 (p<0.000). The oxygen consumption at rest was 375.6±118.51 (ml/min) whilst after the apnea 598.3±155.38 (p=0.009). The carbon dioxide production at rest was 377.7±208.31 (ml/min) and after the apnea 621.7±130.28 (p < 0.015). Results support the notion of the activation of the dive reflex after face immersion in the aforementioned physiological parameters.
The evidence confirms that, auditors', bankers' and insolvency practitioners' expecte... more The evidence confirms that, auditors', bankers' and insolvency practitioners' expected out comes of wrongly classifying a non-viable firm as viable, is more important than the opposite. However, there is no significant correlation between expected outcomes and individuals' "go ing-concern" opinions. Furthermore, individuals' perceived roles, risks, and risk attitudes are re lated to their expected outcomes suggesting a subtle impact of behavioural factors on individu als' decision-making in this context. Finally, a logistic regression model for "going-concern" clas sifications using all the aforementioned variables has an overall accuracy of 78.10%.
Risky conditions in conjunction with individuals' attitude to risk would normally lead to ris... more Risky conditions in conjunction with individuals' attitude to risk would normally lead to risk-averse behavior (Fishbein & Ajzen, 1975; Ajzen & Fishbein, 1980). In this research, risk-averse behavior (the dependent variable) relates to the "going-concern" opinion of financially distressed firms. A logistic regression model used as predictors of risk measurements (risky conditions and risk attitude) correctly predicts 97.6% of the nongoing concern opinions. In conclusion, the empirical evidence demonstrates a subtle impact of risk on individuals' behavior despite the fact that distinct statistical tests do not fully support this.
Citation: Konstantinidou S, Chairopoulou C (2017) Apnea Training Specificity and its Implications... more Citation: Konstantinidou S, Chairopoulou C (2017) Apnea Training Specificity and its Implications for Performance in Aquatic Sports: Case Study Reports. Int J Sports Exerc Med 3:073. doi.org/10.23937/24695718/1510073 Received: April 17, 2017; Accepted: September 16, 2017; Published: September 18, 2017 Copyright: © 2017 Konstantinidou S, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
Cold water immersion (CWI) has become a popular means of enhancing recovery from various forms of... more Cold water immersion (CWI) has become a popular means of enhancing recovery from various forms of exercise. However, there is minimal scientific information on the physiological effects of CWI following cycling in the heat. Purpose: To examine the safety and acute thermoregulatory, cardiovascular, metabolic, endocrine, and inflammatory responses to CWI following cycling in the heat. Methods: Eleven male endurance trained cyclists completed two simulated ~40-min time trials at 34.3 ± 1.1°C. All subjects completed both a CWI trial (11.5°C for 60 s repeated three times) and a control condition (CONT; passive recovery in 24.2 ± 1.8°C) in a randomized cross-over design. Capillary blood samples were assayed for lactate, glucose, pH, and blood gases. Venous blood samples were assayed for catecholamines, cortisol, testosterone, creatine kinase, C-reactive protein, IL-6, and IGF-1 on 7 of the 11 subjects. Heart rate (HR), rectal (T re), and skin temperatures (T sk) were measured throughout recovery. Results: CWI elicited a significantly lower HR (CWI: ∆116 ± 9 bpm vs. CONT: ∆106 ± 4 bpm; P = .02), T re (CWI: ∆1.99 ± 0.50°C vs. CONT: ∆1.49 ± 0.50°C; P = .01) and T sk. However, all other measures were not significantly different between conditions. All participants subjectively reported enhanced sensations of recovery following CWI. Conclusion: CWI did not result in hypothermia and can be considered safe following high intensity cycling in the heat, using the above protocol. CWI significantly reduced heart rate and core temperature; however, all other metabolic and endocrine markers were not affected by CWI.
Managerial Auditing Journal, 2002
... by attempting to predict auditors' going-concern opinions as opposed to testing th... more ... by attempting to predict auditors' going-concern opinions as opposed to testing the predictive ability of the audit opinion (see also Cormier et al ... for auditors and IPs is 22 per cent and for bankers is 39 per cent; these are satisfactory considering similar surveys (eg Robbie, 1993 ...
Industrial Management & Data Systems, 2003
Business Process Management Journal, 2004
The advent of the IT-led era and the increased competition have forced companies to react to the ... more The advent of the IT-led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times and (arguably) increase customer satisfaction. This study examines, via an exploratory survey of 26 companies, the underlying reasons why companies choose to convert from conventional information systems (IS) to ERP systems and the changes brought in, particularly in the accounting process. The aim is not only to understand the changes and the benefits involved in adopting ERP systems compared with conventional IS, but also to establish the best way forward in future ERP applications. The empirical evidence confirms a number of changes in the accounting process introduced with the adoption of ERP systems.
Respiratory Physiology & Neurobiology, 2015
Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and creat... more Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and create a cardiovascular strain. The physiological responses, induced by apnea with face immersion in cold water (10 °C), after a 3-min exercise bout, at 85% of VO2max,were examined in 10 swimmers. A pre-selected 40-s apnea, completed after rest (AAR), could not be met after exercise (AAE), and was terminated with an agonal gasp reflex, and a reduction of apneic time, by 75%. Bradycardia was evident with immersion after both, 40-s of AAR and after AAE (P<0.05). The dramatic elevation of, systolic pressure and pulse pressure, after AAE, were indicative of cardiovascular stress. Blood pressure after exercise without apnea was not equally elevated. The activation of neurally opposing functions as those elicited by the diving reflex after high intensity exercise may create an autonomic conflict possibly related to oxygen-conserving reflexes stimulated by the trigeminal nerve, and those elicited by exercise.
Respiratory Physiology & Neurobiology, 2015
Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and creat... more Apnea after exercise may evoke a neurally mediated conflict that may affect apneic time and create a cardiovascular strain. The physiological responses, induced by apnea with face immersion in cold water (10 °C), after a 3-min exercise bout, at 85% of VO2max,were examined in 10 swimmers. A pre-selected 40-s apnea, completed after rest (AAR), could not be met after exercise (AAE), and was terminated with an agonal gasp reflex, and a reduction of apneic time, by 75%. Bradycardia was evident with immersion after both, 40-s of AAR and after AAE (P<0.05). The dramatic elevation of, systolic pressure and pulse pressure, after AAE, were indicative of cardiovascular stress. Blood pressure after exercise without apnea was not equally elevated. The activation of neurally opposing functions as those elicited by the diving reflex after high intensity exercise may create an autonomic conflict possibly related to oxygen-conserving reflexes stimulated by the trigeminal nerve, and those elicited by exercise.
Managerial Auditing Journal, 2002
... by attempting to predict auditors' going-concern opinions as opposed to testing th... more ... by attempting to predict auditors' going-concern opinions as opposed to testing the predictive ability of the audit opinion (see also Cormier et al ... for auditors and IPs is 22 per cent and for bankers is 39 per cent; these are satisfactory considering similar surveys (eg Robbie, 1993 ...
Industrial Management & Data Systems, 2003