Dissertations / Theses: 'Case statement'

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GAULIA, LUIZ ANTONIO. "BUSINESS COMMUNICATION AND SUSTAINABILITY: BRITISH PETROLEUM STATEMENT 2010: CASE STUDY." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2012. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=20816@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
A sustentabilidade é um conceito complexo, ainda repleto de dúvidas, que vai demandar necessariamente num maior diálogo entre diferentes atores sociais para sua construção. Nessa perspectiva, o presente trabalho busca ampliar as reflexões sobre os comunicadores para a sociedade sustentável. A partir do estudo de relatório de uma empresa global de petróleo e gás, descrevendo sua gestão sustentável após um acidente ambiental, ocorrido em 2010, nossa análise busca identificar novas trilhas entre a prática da comunicação empresarial e sua relação com uma sociedade que se deseja sustentável.
Sustainability is a complex concept, still full of questions, which will necessarily require a greater dialogue between different social actors for it achievement. From this perspective, this work aims to broaden the discussions on the communicators for a sustainable society. From the study reporting an oil and gas global company, describing its sustainable management after an environmental accident, which occurred in 2010, our analysis seeks to identify new pathways between the practice of corporate communication and their relationship to a society that seeks sustainability.

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Turner, Christopher. "Controlling Auditor Interactions to Improve the Quality of a Financial Statement Audit." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2587.

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Poor quality financial statement audits have a negative impact on the information provided to principals and stakeholders that can increase the risk of corporate fraud. The well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. Using agency theory as the conceptual framework, the purpose of this single case study was to determine what strategies client managers and boards can use to facilitate an engagement with an audit firm and effectively carry out their responsibility to provide effective relevant evidence and support for their management assertions as outlined in the engagement letter. The population comprised a census sample of 9 individuals with direct involvement in the audit process within a Connecticut-based organization and its audit firm. Data collection comprised of semistructured interviews and analysis of public and internal documents. Using methodological triangulation, 5 primary themes emerged including communication, documentation, knowledge and experience, character, and procedural. The findings of this study may promote social change by enhancing knowledge of what role management can play in ensuring a high-quality audit. Improved insight to the audit process may promote investor confidence in the financial statements and economic growth through capital spending.

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Al, Barrak Thamir. "Value relevance and predictive ability of financial statement information : the case of Saudi Arabia." Thesis, University of Portsmouth, 2011. https://researchportal.port.ac.uk/portal/en/theses/value-relevance-and-predictive-ability-of-financial-statement-information(e1269ccc-ce55-4761-9c48-f00e9c245d16).html.

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The Saudi financial reporting environment witnessed significant development in the past two decades, which is evidenced by the incorporation of the Saudi accounting standard setter (Saudi Organization for Certified Public Accountants (SOCPA)) and its subsequent development of the accounting profession. The main objective of this study is to investigate whether developments in financial reporting following SOCPA’s inception resulted in financial statement information being more value relevant over time. This study focuses solely on quantitative methods and employs secondary data in addressing the research questions. This study uses adjusted R² as a primary metric for measuring value relevance. Value relevance of accounting information has been investigated through its association with contemporaneous market values and future cash flow-predictive ability studies. The theoretical frameworks of Ohlson (1995)and Easton and Harris (1991) have been used to specify the relationship between accounting information and market values. To link accrual-based earnings and accrual components with future cash flows, the theoretical frameworks of Dechow, Kothari and Watts (1998) and Barth, Cram and Nelson (2001) have been used. A sample of firms listed in the Saudi Stock Market during the 1993–2009 time period has been used. The total number of observations included in the sample is 997 from 97 firms, which excludes firms in the banking and insurance sectors. The main findings of the value relevance of accounting information in equity valuation are: First, earning (book value) coefficients were found to be significant in (nine) all years in the price regressions. Second, earning levels and changes have not been found significantly related to stock returns in all years. Third, hedge portfolio strategies based on pre-knowledge of accounting information yielded non-zero returns. Fourth, the explanatory power of the price model increased from the 1993–1997 to the 1998–2003 time period and declined in the following time period. Fifth, the explanatory power of the return model shows no significant change over time. Sixth, earnings are not value-relevant in equity valuation for loss-making firms, while book value is value-relevant for the 1993–1997 and 1998–2004 time periods. Earnings are only asymmetrically timely in reflecting good and bad news in the 1998–2003 and 2004–2009 time periods. Findings from the predictive ability of future cash flows show that earnings provide incremental explanatory power beyond that provided by current cash flows in all three pooled cross sections. Earnings’ accrual components have also been found been found to significantly provide incremental explanatory power beyond that provided by current cash flows in predicting future cash flows. These two measures did not witness any significant change over time. Earnings as a summary measure have not been found to outperform current cash flows in their predictive ability except for three years. This study concludes that accounting information has been value relevant during the entire period of this study and that an increase in value relevance might only be present in the early period of this sample.

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Kader, Ismail. "Challenges of grade progression and promotion in outcomes based education among educators of grade ten learners in the Western Cape. a case study of Emmerose secondary school." Thesis, University of the Western Cape, 2012. http://hdl.handle.net/11394/4050.

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Masters in Public Administration - MPA
Within the field of secondary education in South Africa there is currently a major crisis over learners’ poor academic achievement. This is a challenge to all roleplayers,especially the high failure and drop-out rates in Grades 10 and 11. In this study the problem of grade progression and promotion in Outcomes- Based Education (OBE) in a mixed low, middle and working-class school is addressed. The main question arising from this problem concerns the high promotion and low retention rates at the school. The central focus in this thesis is the understanding of grade progression and promotion on the part of Grade 10 educators. Thus this study investigates the implementation of grade progression and promotion, through observation as to how the actual practices and methods of educators and their Senior Management Team influence this process. Furthermore, the consequences for Grade 10 learners of the practices associated with grade progression and promotion are examined. This includes an analysis of educators’ opinions and how their practices of grade progression and promotion have affected or disadvantaged the learning process.This research is conceptualized in the domain of social, post-structural and constructivist theory, which provides a meaningful framework to help understand and explain educators’ multiple perceptions in the classroom. The study starts by exploring whether a poor socio-economic environment has a direct influence on activities in schools. This study also examines whether a poor socio-economic environment contributes to a dysfunctional situation in the classroom and school environment, which unintentionally influences the grade progression and promotion sessions. In addition, the study investigates and determines whether there is a disjuncture between policy (theory) and implementation (practice) when conducting grade progression and promotion. A qualitative research method was used in this study and a qualitative ethnographic design, influenced by an interpretivist framework, was adopted. Qualitative ethnographic techniques, such as observations, interviews and documents, were employed to collect relevant information for this study. Data was analyzed by using thematic narrative analysis to answer the dissertation questions. Ethical conduct and procedures were strictly observed.The results show that the socio-economic environment contributed to a dysfunctional condition in the school, which had a negative impact upon, and influenced the learning experience of, both educators and learners. The evidence revealed that the actual practices of educators and the school’s Senior Management Team during progression and promotion meetings were influenced by their subjective perceptions, attitudes and opinions. From this, the conclusion was reached that the progression, promotion or retention of learners resulted in positioning and labelling in the classroom, which might eventually lead to low motivation, weak performances and dropping-out. The significance of this study lies in the practical and academic value it holds for educators and other stakeholders. The findings, implications and recommendations can be used as a guide to provide solutions to problems and barriers which occur during grade progression and promotion in schools, and may offer opportunities for further investigation or study.

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Elfstrand, Elin, and Mikaela Hellberg. "True Culture and False Values - A case study on the implementation of Fagerhult Group's organizational culture." Thesis, Jönköping University, JIBS, EMM (Entrepreneurship, Marketing, Management), 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12751.

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Background

To succeed all companies need to formulate practical guidelines for why, how and where they are doing business. Examples of these guidelines include the stated mission, vision, the identity, and overall goals. Companies formulate the mission, vision, goals and strategies in line with their organizational culture. Therefore successfully managing culture and its underlying assumptions, morals and beliefs, is the basis for the prosperity of a company. The organizational culture can be summarized and communicated through core value statements. At its best these can be communicated to employees and serve as a constant reminder, a reinforcement of the most important aspects of the company´s culture.

Purpose

This thesis analyzes how the company Fagerhult Group implements and communicates their organizational culture and how their written core values represent the way the company do business.

The Case

The authors have investigated the company Fagerhult Group and their process of implementing and communicating their culture and stated core values. The authors have specifically focused on how this was carried out in the Polish office. The company entered Poland in 2007 as Foreign Direct Investment (FDI), hence it provides a clear and practical example on how the company´s implementation process looks like.

Method

The authors have conducted a single case study, using a qualitative research method approach, where mainly semi-structured telephone interviews have been used for collecting information.

Conclusion

Fagerhult Group has successfully implemented the true culture, characterized by customer focus, quality, respect and empowerment, into the Polish office. This was done through face-to-face communication and situation-based training. These methods have proven to be highly effective when implementing culture, values and other important messages, since it provides the employees with a practical example on how to act and behave according to the Fagerhult way. However, the written core values; respect, responsibility and enterprise, mainly communicated through annual reports and company web page are found to not be entirely cohesive with the true organizational culture. Therefore these have not had any practical penetrating power and have been poorly communicated to the employees.

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Tundzi, Kenneth Simphiwe Vuyisa. "An investigation of school gardens in the curriculum: recontextualising the biodiversity discourse in the national curriculum statement: a case of Mount Zion Junior Secondary School." Thesis, Rhodes University, 2009. http://hdl.handle.net/10962/d1003524.

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With the dawning of a new era in South African politics in 1994 it became evident that education was going to be re-organised along with other government structures in South Africa. I begin the study by reviewing this curriculum change in South Africa that has taken place since 1995. This involved the development Curriculum 2005 (C2005) and the subsequent revision of C2005, which is now the National Curriculum Statement (NCS). This curriculum introduced an environmental focus into all the Learning Areas, which gave teachers a mandate not only to teach about environmental concepts and issues (such as biodiversity) at schools but to also address them in the communities outside the schools. This study considers biodiversity issues as biodiversity is a new focus in South African policy more broadly, and particularly in the Natural Science Learning Area. Our school has received vegetable and indigenous plant gardens from the South African National Biodiversity Institute, which provides a rich new resource for teaching about biodiversity, particularly in the Natural Sciences. My interest in the study was to investigate how schools (teachers) can use school gardens in the recontextualisation of the National Curriculum Statements focusing on the Natural Science Learning Area in Grade 7 at my school. I used Bernstein’s (1990) concepts of delocation, relocation, ideological transformation and selective appropriation and Cornbleth’s (1990) theory of curriculum contextualization to understand and interpret the recontextualisation process in the four lessons studied. In this research I was involved in the planning of the lessons with the Grade 7 Natural Science teacher. I taught one lesson as a demonstration and then observed while the teacher taught the other three lessons. I conducted this study as an action research case study. I used focus group interviews, classroom observations, document analysis and interviews as methods of data collection. The study found that the use of school gardens for teaching biodiversity can help with the recontextualisation of NCS in schools, and for the teaching of biodiversity, but that there is a need to understand and address various recontextualisation issues if this is to be done effectively. The study revealed that use of the school gardens for learning about biodiversity in the NS Learning Area is influenced by teachers’ knowledge, experience, teaching styles and available resources, as well as management issues and the complexity of the NCS discourse itself. The study also revealed that socio-cultural and structural factors (e.g. language and class size) also affect how biodiversity is taught in schools, and thus how the recontextualisation of the NCS takes place. The study concludes by making recommendations for taking this work forward in the context of our school as it addresses the gap that exists between policy and practice.

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Sonqayi, Zandile Hillary. "An evaluation of the national curriculum statement policy in the education of youth with disabilities in South Africa, the case of the Eastern Cape." Thesis, University of Fort Hare, 2008. http://hdl.handle.net/10353/298.

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What initiated this research was the need for the assessment of the National Curriculum Statement policy implementation. This was brought about by the observation that there was a general complaint in the province that educators are struggling with the implementation processes. It would seem that at the formulation of this policy the schools for learners with disabilities were not considered. The main objective of this study, is therefore, to assess the implementation of the NCS policy in relation to the principle of inclusivity regarding learners with disabilities in schools. This has been achieved through finding out how educators are coping in a situation where they are expected to improvise learning and assessment methodologies to cater for a large variety of disabilities of which they are not trained to work with. This study used two techniques, face to face interviews with the subject advisors in the districts as well as with the educators at the schools. Questionnaires were used in the case of managers at school and district levels. Qualitative research was used to accumulate sufficient data to lead to the understanding of the problems that are encountered at different levels. In terms of the findings, most of the respondents pointed out that the policy does not adequately cater for the needs of both the learners and the educators of the special schools. They further mentioned that the outcomes according to the policy do not stipulate what is expected of the learners with barriers to learning due to their disability conditions. According to the responses of the different categories of participants, it became clear that the implementation of the NCS policy is not very successful due to a wide variety of problems that are encountered by the implementers. The main complained about problem is the need for the adaptation of the curriculum to accommodate the learners with disabilities. Furthermore, there is a dire need for the implementers to make reference to all the disabilities found at these schools so as to deal with their situation accordingly. The NCS policy promises change for the better, however the necessary ramifications related to its implementation need to be successfully managed and dealt with properly. This has implications on areas of concern, mainly the training of educators on mastering the implementation and assessment processes which are key to meaningful education. Considering that inclusivity is about change of attitude and behaviour as well as teaching and learning methodologies, it becomes difficult for these changes to materialise if and when inclusivity is not applied properly at the schools for learners with disabilities. The effectiveness of inclusivity depends on the consideration of all the factors that would lead to a healthy environment in the case of these schools. This would mean putting of all the relevant structures in place as well as encouraging team work at all levels, from the educators, management and the community. The district officials should always avail themselves for monitoring and supporting services at these schools. The findings of this study, may contribute to the asking of many questions. This may lead to further debates which may give rise to the need for further research on many aspects that have come up in this study.

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Tyilo, Nomakula. "Implementation of the business studies national curriculum statement: a case study of four high schools in the Fort Beaufort education district." Thesis, University of Fort Hare, 2014. http://hdl.handle.net/10353/5829.

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This study investigated the implementation of the Business Studies National Curriculum Statement in Schools in Fort Beaufort District. The interpretive paradigm was utilized in this study because it focuses on individual perceptions and experiences. In addition a qualitative approach was used for the collection of data so as to gain in-depth information on the implementation of the Business Studies National Curriculum. Semi- structured interviews, focus group interviews and document analysis were used as a form of collecting data. The participants were purposively selected for the sample of this study and comprised of 4 Principals, 3 Subject Advisors, 1 Provincial Subject Planner, 6 Teachers and 36 learners and interviews lasted for about 1 ½ hours. Data analysis was done in line with the research questions, aims and objectives of the study. Through the participants’ answers from schools under study, a transcript was formulated, coded and categorized in view of the implementation of Business Studies National Curriculum Statement in schools. Therefore, it was discovered from the data of the research study that the participants encounter a number of challenges with regard to teaching and implementing Business Studies in their schools. Namely: (1) lack of qualified personnel to teach Business Studies (2) lack of adequate teaching materials (3) lack of Subject Advisors executing their roles in helping teachers to teach Business Studies effectively (4) lack of training programmes and workshops on how to teach Business Studies in the classroom. Thus, there were variances in schools under study especially with relations to funding, availability of teaching material, support offered by School Heads and the Department of Education. As a result, emphasis was that the Department of Education had to come up with ways of continuously training the teachers and offering support in terms of teaching materials. Most of the participants from the school under study did not bother to plan their lessons when they were going to teach this subject. In sum, this study attempted to highlight the challenges that the participants encounter as they try to implement the Business Studies in their schools taking into the considering the educational history of their country. Hence some of the participants expressed why there is a need to create, cultivate and have a conducive and supportive working environment. The study recommends that the Department of Education provide teachers with special training on how to select relevant learning and teaching support material. Moreover, there is a greater need for Business Studies teachers to strike a balance between theory and practice in the deliverance of their lessons in Business Studies. Additionally, the District Officials must organise on-going training in Business Studies as this would help to rectify the problems that are currently being encountered in implementing Business Studies in schools.

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Shuker, Lucie. ""It'll look good on your personal statement" : a multi-case study of self-marketing amongst 16-19 year olds applying to university." Thesis, University of Cambridge, 2010. https://www.repository.cam.ac.uk/handle/1810/226318.

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The aim of the study presented in this thesis was to understand how 16-19 year old students within three different types of educational institution, approached the process of having to 'market' themselves in the context of applying for university places, and why discourses and practices of self-marketing have become more prominent in recent decades. The research focused particularly closely on the role of the Personal Statement as part of the Higher Education application process, and the ways that the particular characteristics and situations of different schools and colleges may shape distinctive self-marketing practices among their students. A multi-case study model was used, in which interviews were conducted with 36 students and various key members of staff, across three institutions and over three successive research phases. This interview data was supplemented by further data gathered from field observation and documentary analysis. The final interview with each respondent used the student's Personal Statement as a resource to explore their self-marketing behaviour in more detail. Drawing on a Bernsteinian theoretical framework it was found that each institution had developed a pedagogy of self-marketing that was strongly embedded within and shaped by the dominant pedagogic code of that institution - both pedagogies being part of an ongoing strategic response to the conditions of the local education market-place. Self-marketing in the context of making applications to Higher Education institutions involved: firstly the recognition of a 'destination habitus' (a combination of institutional status and disciplinary habitus), and secondly the realisation of that destination habitus through the use of particular discourses in the production of the Personal Statement and, in some instances, performance in selection interviews. Crucially, the 'imaginary subject' projected by the dominant pedagogic code of the school/college was a reflection of the 'destination habitus' of the typical university/course that students from that institution in the main applied to. Individual student's orientations to self-marketing were then summarised in, what I have termed, a 'self-marketing profile', which shaped the discourses they deployed on their Personal Statement, and was itself shaped by the institution's pedagogy of self-marketing. The primary conclusion of this thesis is that the far-reaching education reforms of the late 1980s in England and Wales have created market pressures which powerfully constrain both 16-19 institutions and Higher Education institutions to create market 'niches' for themselves, which then significantly influence students' self-marketing practices. These practices are therefore strategic responses both on the part of the institutions that students are currently located in, and also those they are applying to, and demonstrate that the institution 16-19 year olds attend makes a very significant difference to their orientation toward and experience of self-marketing.

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Phillips, Claudia Goetz. "An Evaluation of Ecosystem Management and Its Application to the National Environmental Policy Act: The Case of the U.S. Forest Service." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/30579.

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This research develops a plausible interpretation of NEPA's intent based on a thorough review and synthesis of NEPA documents and the literature. From this synthesis, NEPA goals and criteria are developed to evaluate a sample of Forest Service Forest Plans and their corresponding EISs. Next, ecosystem management is defined based on a review and synthesis of the literature. Ecosystem management evaluation goals and criteria are similarly developed to evaluate the Forest Plans and EISs. Based on NEPA and ecosystem management criteria, evaluation questions are formulated for assessing the Forest Plans in order: (1) to evaluate the extent the Forest Service has implemented ecosystem management; (2) to ascertain whether and to what degree Forest Service implementation of ecosystem management has moved its EIS process closer to NEPA's intent; and (3) to assess the extent ecosystem management implementation has influenced agency planning and decisionmaking processes. Throughout, the literature is used extensively to support conclusions reached on the basis of the case findings. Forest Service EISs and Forest Plans used for the case analyses are: 1) The 1986 George Washington National Forest Final EIS and Forest Plan (pre-ecosystem management) and the 1993 George Washington National Forest Final EIS and Revised Forest Plan (post-ecosystem management). 2) The 1985 Francis Marion National Forest Final EIS and Forest Plan (pre-ecosystem management) and the 1996 Francis Marion National Forest Final EIS and Revised Forest Plan (post-ecosystem management). Trends based on the post-ecosystem management evaluations that evidence the agency's implementation of ecosystem management principles include: maintenance of biodiversity of all species; adoption of measures to sustain ecosystem health; acknowledgment of ecosystem patterns and processes; increased integration of scientific research and technology; incorporation of adaptive management; and increased integration of ecological, economic and social considerations. There were several practices, however, in the post-ecosystem management cases that did not support ecosystem management principles: limited incorporation of different geologic or long-term time scales; continued delineation of boundaries along political lines; no integrative, interdisciplinary approach to planning; and no or minimal educational programs. Post-ecosystem management Forest Service practices that support NEPA's intent include: earlier identification of critical impacts; better management of critical impacts; increased integration of ecological information and a broader understanding of sustainability; increased provisions for monitoring and evaluation; better reflection of reviewing agency and public comments and concerns; more influence of environmental data on project decisions; increased consideration of unquantifiable issues; and better integration of ecological, economic and social considerations through a decisionmaking framework. There were several practices, however, in the post-ecosystem management cases that did not support NEPA's intent: EISs had a lower estimation of the magnitude or significance of impacts than the earlier EISs; no evidence supporting a broad, integrative, interdisciplinary approach to planning process; and no evidence of two-way, consensus building stakeholder involvement in the EIS process. Overall, the case analyses provide evidence that the Forest Service's EIS process had, in fact, moved closer to NEPA's intent. This improved output is primarily the result of the agency's incorporation of many of the principles of ecosystem management into its decisionmaking process. Although, NEPA did not figure into the integration of an ecosystem management approach into the Forest Service's decisionmaking process, this research showed that the goals of NEPA and ecosystem management are essentially the same. The agency came to advocate ecosystem management as the outcome of a voluntary decision and an incremental process to improve its overall planning and management process. Implementation of ecosystem management led to a more substantive response to NEPA's intent. Forest Service decisionmaking is a political process that involves balancing competing agency, private industry, and public interests. "Change agents" come from diverse sources-from within the agency's institutional structure (both top-down and bottom-up); from within the federal governmental framework (e.g., other agency policies, Congressional decisions, budgetary constraints); from outside the federal government (state and local governmental agencies, public and private interest groups); and from an uncertain and dynamic political and economic environment. Therefore, forest planning and its associated NEPA analyses must be considered a part of a never-ending and evolving process. Consequently, the Forest Service would do well to take an adaptive approach in its decisionmaking process-an approach compatible with ecosystem management.
Ph. D.

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Baskan, Emine Gizem. "The Role Of Architectural Heritage In The Rural Built Environment: A Case Study." Master's thesis, METU, 2008. http://etd.lib.metu.edu.tr/upload/12609988/index.pdf.

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The built environment has mostly evolved under the influence of cultural heritage and has been shaped in response to our needs and resources. However, rapid changes have occurred in this environment with the impacts of globalization and mass production. The impact of these changes threatens to obliterate the unique character of rural settlements, which unlike urban areas still possess cultural identity. The aim of this study was to investigate the sustainable transmission of rural building heritage to prosperity
the potential of its adaptation for new settlements
and the interpretation of designing new houses in the light of traditional ones
as an integral part of sustainable rural development. To this end, a case study was conducted in the village of Gü
zelö
z in Kayseri, where the transition from historical to contemporary styles and techniques was readily observable. The principles for effectively implementing projects which relate to the preservation and transmission of rural heritage have been formulated in the European Rural Heritage Observation Guide (ERHOG), which was initiated by Committee of Senior Officials of the European Conference of Ministers Responsible for Regional Planning/Spatial Planning (CEMAT) and the Village Design Statement (VDS) Packs, which were initiated by the Community Councils in United Kingdom (UK). The new development in Gü
zelö
z village, as carried out by the Ministry of Public Works and Settlement (PWS) together with additions and alterations to existing traditional houses, were studied to understand the changing needs of the villagers. A comparative analysis was made between the level of satisfaction for both the traditional houses and post-disaster houses (PDH). An evaluation according to the ERHOG and VDS criteria was conducted for both types of houses regarding the relation of buildings with their immediate vicinity
use of materials
functional requirements
and constructional concerns. The results showed the importance of the recognition and promotion of cultural heritage to create an appropriate built environment.

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Wrobel, Janice, and Jacqueline Taschek. "Challenges by defining av scope statement for a digitalization project : A qualitative study within the public sector based on the case study eAkte." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161112.

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Almost every change within an organisation is done through projects; however this is problematic, since projects often fail due to unavailable resources and a lack of quality. Therefore, management of the project's scope seems to be essential because it has an impact on the whole project performance. Consequently, the scope statement of the project needs to be well defined otherwise it can lead to significant issues during the whole project life cycle. To ensure a successful project and a well-defined scope statement, knowledge sharing within the project team is essential. However, to ensure that knowledge sharing occurs it is in the responsibility of the project manager to create a trustworthy environment, which can be seen as a challenge. Another problem within projects is that knowledge gets lost or is not stored at the end of a project, which is needed to prevent forthcoming projects from failing. The research topic was chosen because the impact of complex digitalisation projects within the public sector are under-researched. Since all German governmental agencies need to implement electronic files until 2020 according to the German E-Government Act (EGovG), the pioneer project ‘eAkte’ of the Federal Labour Office was chosen as the underlying case study of this thesis. With the combination of the different research areas a unique study is created, since the relationship is shown. To generate the required data for this study, semi-structured interviews with eight participants of the project eAkte were conducted. The findings of the thesis were divided into four main themes complexity, scope statement, knowledge as well as project challenges in order to see the relationship and interaction of the individual subjects. By connecting the findings with the chosen literature, it can be recommended to incorporate all affected parties in the creation process of the scope statement in order to ensure that the needed knowledge is included for specifying it. The thesis provides contributions for forthcoming digitalisation projects within the public sector in order to apply the new insights regarding the creation process of the scope statement. Further, a theoretical contribution has been conducted by combining the theories of project management, scope management and knowledge management to highlight the interaction of these subjects.

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Kilroy, Genevieve. "A multiple case study investigating participation of children and young people with social, emotional and behavioural difficulties (SEBD) in statutory review processes." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/a-multiple-case-study-investigating-participation-of-children-and-young-people-with-social-emotional-and-behavioural-difficulties-sebd-in-statutory-review-processes(68382255-b005-453e-afc8-ef6bc3f80016).html.

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The participation of children and young people (CYP) in decisions affecting them is high on the political agenda. CYP with special educational needs (SEN) in the form of social, emotional and behavioural difficulties (SEBD) continue to be under-represented in the literature with regard to participation and sharing their views. CYP with a statement of SEN must be formally reviewed on an annual basis, which is referred to as the annual statement review (ASR). The current research investigates how CYP with SEBD are presently participating in this formal and regular process that involves reviewing, decision-making and planning around their individual needs. A multiple case study was carried out, which involved two educational provisions, a resource based provision and a special provision, both for CYP with SEBD. Participants included the special educational needs coordinator (SENCo) in each provision, two CYP from the resource based provision, and one CYP from the special provision. Each of the three CYP were the focus of each individual case, with the two CYP from resource based provision being in Key Stage 2 and the individual CYP in special provision in Key Stage 4 of the National Curriculum. Main methods of data collection were semi-structured interview and observation throughout the ASR process. Data was analysed using thematic and content analysis. From a critical realist perspective, the investigation revealed that current practice to enable CYP with SEBD to participate in their ASR was found to be good, although it was proposed it could be better. This overall finding is based on the perspective that CYP should have the opportunity to make an impact on the ASR process as well as the outcome through decision-making, no matter how small the decision is that they are involved with. This was not always the case in the current practice examined in the study, more so with the younger CYP attending the resource based provision. The findings contribute to developing a good practice model for schools to support CYP with SEBD to effectively participate in review, decision-making and planning around their needs in statutory processes. A further research opportunity would be to investigate such practice in specialist provision for CYP with SEBD on a wider scale by using the survey design, to consider the current findings in a wider context.

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Olvitt, Lausanne Laura. "The adaptive development and use of learning support materials in response to the 1st principle of the revised national curriculum statement : the case of Hadeda Island." Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/d1007719.

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This case study describes the development and trial use of the Hadeda Island Big Book. Developed within a transforming South African curriculum framework, the study recognises that current educational practices are shaped and steered by historical, cultural, political and economic realities. This perspective guides the research design, which considers each of the three participating schools as contextually unique. The Hadeda Island Big Book was developed in response to the 1st Principle of the Revised National Curriculum Statement (RNCS). This calls for all curriculum activities to develop learners' understandings of the relationship between social justice, a healthy environment, human rights and inclusivity. The study probes ways in which learning support materials might respond in line with the vision of the RNCS 1st Principle. Associated challenges, tensions and opportunities are discussed in relation to schools' interactions with the Hadeda Island Big Book. The diverse and creative responses to the book lead this study to foreground generative approaches to curriculum work. Emphasis is thus redirected from hierarchical, stipulative views of curriculum to more dynamic, responsive views of curriculum as a guiding framework. This is regarded as a valuable orientation to the development of future learning support materials. The study comments on the challenge of supporting teachers to develop curriculum activities that reflect a view of 'environment' as socially shaped and multi-dimensional. Tendencies to focus on either the 'ecological' or the 'social' dimensions of environmental issues rather than on the interacting socio-ecological dimensions are recognised as limiting the material's potential to strengthen environmental learning in schools. The study recommends that greater attention be paid to the environmentally-oriented Learning Outcomes and Assessment Standards of all Learning Areas in the RNCS. In so doing, socio-ecological learning processes may be strengthened through curriculum work.

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Clarke, Lyndwill. "The information and communication technology infrastuctures in public schools in the Western Cape : a case study." Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3043_1298880204.

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This mini-thesis attempts to explain the Information and Communications Technology (ICT) infrastructure in public schools in the Western Cape. The mini-thesis uses the case study as research design to explore aspects such as the motivation for using ICT, funding models, infrastructure models, ICT curriculum integration and teacher development. In order to gather data on the above, interviews and observations are used as research tools. The study begins with the exploration of the history of ICT infrastructure in South African schools and subsequently an international perspective is added through the literature review. Officials and teachers of the Western Cape Education Department (WCED) were interviewed to obtain their perspectives and a school was visited to observe procured ICT infrastructure. The results revealed that the WCED is using the Khanya project to deliver an ICT infrastructure to schools and to provide facilitation in the integration of ICT into the curriculum. It further showed that due to the rapid change in technology, Khanya had to adapt the hardware configuration on a regular basis and that this put considerable strain on and already small budget for ICT. The challenge that emerged is the lack of adequate ICT training for teachers. This could potentially hamper the integration of ICT and if not addressed, could serious hamper the WCED in its quest to deliver a technology based curriculum. The study concludes with conclusions drawn for the data as well as recommendations for effective ICT integration.

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Mvula-Jamela, Lungiswa Gwen. "Development of a school environmental policy to enable active learning in the context of the National Curriculum Statement." Thesis, Rhodes University, 2007. http://hdl.handle.net/10962/d1008376.

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The transformation processes occurring in the South African curriculum context has highlighted a need for improving ways of interpreting and implementing curriculum requirements, in ways that are relevant to the context of learners and their experiences. Outcomes Based Education (OBE) encourages teachers to develop learner centred and active learning approaches. In this research I explore the development of how a School Environmental Policy can contribute to active learning in the context of the National Curriculum Statement for Grades R-9 (NCS R-9). I employed a participatory action research approach in which I worked with other teachers in my school to develop a School Environmental Policy, and then implement associated lessons. In cycle 1 this research focused on the School Environmental Policy development processes. In cycle 2 the research focused on designing and implementing three Lesson Plans in Makana Public Primary School (in three phases). I used a range of data generation strategies such as observations, use of a reflective journal, semi-structured interviews, focus group discussions, a workshop, photographs and document analysis to generate data for the study. All participants collaboratively discussed and agreed upon the research , and the two teachers who developed the lessons with me also reflected on the process of Lesson Planning and active learning, but I was responsible for the final interpretation presented in this thesis. The research indicates that the School Environmental Policy led to the planning of active learning processes and that the School Environmental Policy and the active learn ing approach are consistent with OBE policy and philosophy. The study also indicates that the School Environmental Policy and the active learning approach strengthened the use of Learning Outcomes, but not necessarily Assessment Standards and that the active learning approach promoted enquiry in lessons. The research further indicates that the School Environmental Policy and active learning processes contributed to school improvement and work towards a healthy environment. The School Environmental Policy also encouraged educators to address school community environmental issues and build stronger links with parents. The study also led to a set of recommendations to improve the School Environmental Policy and active learning process in ways that address the NCS requirements for learning and assessment.

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Mathye, Mokadi Max. "Becoming a missional church : the case of Evangelical Lutheran Church in Southern Africa (ELCSA)." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/24453.

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The topic of my study is: Becoming a missional church- the case of Evangelical Lutheran Church in South Africa (ELCSA). The lack of missional astuteness and intelligence emanating from Christendom mind-sets and agendas is detrimental to the growth of the church and is creating missional chaos and paralysis; this is what I am struggling with in my study. The challenge I am grappling with is that the ELCSA as a church has been exposed to a variety and multiplicity of missional cultures and mission settings through a diversity of missionaries operating from different missional landscape and backgrounds. The various and differing missional histories has created inconsistencies in the theological foundations that underpin and add force to her missional outlook and maturity. As the church considers becoming a missional church, there is an imperative need to radically revisit her traditional ecclesiologies in order to develop a clearer understanding of her missional vocation. The missional direction of the church is in quandary, partly because of the leadership failure to manage the contradictory and inconsistent missional attempts and missional immaturity within the ELCSA. Leadership development and formation within the Lutheran training institutes in Southern Africa, which are crucial in church life seems inadequate from a curriculum perspective. Failure to understand and appreciate the current missional language will inadvertently confuse the church’s understanding of God’s mission in the world (missio Dei). The challenge facing the ELCSA will therefore be an imperative and absolute need to move from a church with mission to a missional church. The study seeks to further explore and investigate insights from the ELCSA’s mission history with a view of determining the missional health and checking whether the church has a comprehension and understanding of the concept and language of a missional church and missional leadership. In this study I will also attempt to answer two possible sub-problems of the study viz. How does the ELCSA create a missional leadership aptitude environment and how does the ELCSA implement the missional conversation(s) to the operating landscape of the church? This study will also contrast the attractional and incarnational mindsets I reflect in the conclusion the significance and importance of a missional church and highlight the characteristics or indicators of such a church by applying it to the ELCSA. Recommendations are indicated for consideration by the ELCSA and are not presented as an answer or solution to the challenge that the church is facing.
Dissertation (MA(Theol))--University of Pretoria, 2012.
Science of Religion and Missiology
unrestricted

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Allen, George Louis. "An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331207/.

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This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.

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Stash, Amanda. "An exploratory study of the experiences of children with a Statement of Special Educational Needs for Moderate Learning Difficulties in mainstream primary schools : a multiple-embedded case study." Thesis, University College London (University of London), 2012. http://discovery.ucl.ac.uk/10020659/.

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Children with Statements of Special Educational Needs (SSEN) are among the most vulnerable pupils within mainstream schools. However, few studies have attempted to understand the day-to-day educational experiences of such children. Whilst researchers have considered the barriers that parents and schools face in terms of gaining a SSEN; there is little research about the ways in which schools plan and provide for pupils with SSEN and how they rate the support they receive. A key aim of this study was to explore the experiences that two children with a SSEN for Moderate Learning Difficulties (MLD) had in two mainstream primary schools. The secondary aim was to ascertain whether the support put in place for the pupils was related to the objectives set out in their SSEN. Finally, the researcher sought to explore the views that the pupils with a SSEN had about the support they received in school. A Case Study framework was adopted to address these questions. Two pupils with a SSEN for MLD enrolled in year 5 mainstream classroom were invited to take part in the study. Systematic observations were completed over the course of a week and semi-structured interviews were carried out with school staff and the pupils' parents. The pupils' views were obtained via a participatory activity and a semi-structured interview. Interviews were analysed using thematic analysis. The study found that the pupils with SSENs had considerably different learning experiences in comparison to their typically developing peers. The target pupils spent almost half of their time outside the classroom and as suggested by other researchers (Blatchford et al, 2009b) the TAs had a crucial role in providing direct pedagogical support to them. There were notable differences between the comparison group and the target pupils in terms of working in groups and accessing peers, which raised questions about the target pupils' sense of belonging within their school.

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ANDERSSON, FELIX, and FREDRIK BJÖRELIND. "Best Practice for Valuation of aSubdivision Without Profit and Loss Statement : A case study on Andebjo and the acquisition ofa subdivision from Company X comprisingintellectual property, employees and a servicecontract." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-223728.

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Baker, Pamela Smith (Pamela Smith Elaine). "An Analysis of the Incremental Information Gain in Combining Economic, Socio-Political, and Joint-Decision Characterizations in a Study of Accounting Choice: the Case of SFAS 106." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc278270/.

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Typical accounting studies attempting to explain accounting method choice employ positive theoretical hypotheses and test for association between adoption method or adoption timing and economic measures that focus upon specific firm stakeholders. Such studies addressing the adoption and impact of SFAS 87, "Employer's Accounting for Pensions," yield mixed and contradicting results. Various researchers have suggested that traditional economic analysis often fails to capture important explanatory variables and is far too simplistic. The purpose of this study is to expand analysis by evaluating a particular accounting choice by means of three different characterizations. SFAS 106, "Employers' Accounting for Postretirement Benefits Other than Pensions," allows management to choose between two very different methods of adopting the standard. The principal question explored in this study is: why did managers of firms that employ defined benefit postretirement plans for benefits other than pensions choose to adopt SFAS 106 using a particular method? The research question is explored by means of three different characterizations: 1) a traditional economic characterization; 2) a sociopolitical characterization); and 3) a joint decision characterization. Logit methodology is used with method of SFAS 106 adoption as the binary dependent variable of interest. Results indicate that all three characterizations are important in understanding the SFAS 106 adoption method choice. Further, each characterization adds separate information toward comprehension of the choice, supporting the notion of the complexity of accounting choice issues.

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Hellström, Katerina. "Financial accounting quality in a European transition economy : the case of the Czech Republic." Doctoral thesis, Handelshögskolan i Stockholm, Centrum för redovisningsbaserad finansiell analys och kostnadsintäktsanalys (BFAC), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-438.

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This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. Countries with high quality accounting information have a comparative advantage in attracting financial capital. Transition economies - i.e. countries switching from centrally planned to market economies - are typically in need of capital. Therefore a new accounting regulation had to be developed that would satisfy the needs of new private investors. The quality of financial accounting information depends on accounting quality (an outcome of applied accounting principles) and disclosure quality (an outcome of the amount and characteristics of information provided in the financial statements). Accounting quality is measured as the value relevance of accounting numbers and certain attributes of earnings which promote the value relevance. Disclosure quality is measured in terms of mandatory disclosure requirements, actual disclosures of companies (i.e. the level of compliance with legislation) and additional information provided voluntarily by the companies. Sweden is used as a benchmark for well-developed market economy and the quality of financial accounting information in the Czech Republic is systematically compared to the quality of Swedish financial accounting information throughout the dissertation. The results show that both accounting and disclosure quality in the Czech Republic were inferior in the beginning of the transition period. Over time, the value relevance of accounting numbers has however improved. The change in the value relevance may be attributed in particular to improvements in disclosure quality. The key factors behind the development were improved accounting legislation and control mechanisms, accompanied by changes in the business climate including higher sophistication of both the producers and users of the financial information.
Diss. Stockholm : Handelshögskolan, 2009

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Seema, Maitseo Josephine, and Kabo H. Modisane. "A value added statement versus cash value added statement : a South African experience." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51632.

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Thesis (MBA)--Stellenbosch University, 2000.
ENGLISH ABSTRACT: The Value Added Statement does not provide any information that does not already exist in the income statement. It only arranges the information and adds a new item, salaries and wages, to highlight the value created by the company and how that value is distributed amongst stakeholders. This information would assist users in their evaluation of the economic performance of the organisation. The study set out to show the composition, calculation and the reconciliation of both Cash Value Added Statement (CVAS) and the Value Added Statement (VAS). A database has been created for the years 1990-1998 for all the companies that published the CVASNAS during that period. The differences between CVAS and VAS can be determined by: a) Non-cash items (excluding depreciation). b) Movements in non-cash components of working capital. c) Differences between an income statement and cash flow statement relative to : • Extra-ordinary items • Exceptional items • Abnormal items • Associated income • A few sundry items Individual reconciliation was performed per company per year for the period 1990 to 1998 to enable the balancing of the CVAS total (Total A) with the VAS total (Total B)- see the example on Figure 3.1 to Figure 3.3. Items in both eVAS and VAS were then expressed about the two totals (see the line, Total A) to arrive at the common size for both CVAS and VAS (Tables 1(a) and 1(bj). Descriptive statistics were performed in order to find out how much each item constitutes to the value added. Due to the large amount of data, the initial raw data was excluded from the study project and is only available in the databank.
AFRIKAANSE OPSOMMING: Die Toegevoegdewaardestaat verskaf geensins enige inligting wat nie reeds in die inkomstestaat verskyn nie. Die doel daarvan is slegs om inligting te rangskik en voeg nog 'n item by, nl. salarisse en lone. Die doel hiervan is om die waarde wat die maatskappy geskep het, uit te lig en ook hoe daardie bepaalde waarde onder belanghebbers verdeel word. Hierdie inligting kan gebruikers help by die evaluering van die ekonomiese prestasie van die betrokke organisasie. Die ondersoek dui die samestelling, berekening en die rekonsiliasie aan van beide die Kontant- Toegevoegdewaardestaat (KTWS) en die Toegevoegdewaardestaat (TWS). 'n Databasis is saamgestel vir die tydperk 1990 - 1998 vir alle maatskappye wat gedurende hierdie tyd KTWS/TWS gepubliseer het. Die verskille tussen KTWS en TWS word bepaal deur: a) Nie-kontant items (uitsluitend waardevermindering). b) Die bewegings in die nie-kontant komponente van bedryfskapitaal. Die verskille tussen 'n inkomstestaat en kontantvloeistaat met betrekking tot: • Buitengewone items • Besondere items • Abnormale items • Geassosieerde inkomste • Enkele diverse items Individuele rekonsiliasies is uitgevoer per maatskappy per jaar vir die tydperk 1990 - 1998 vir die balansering van die KTWS se totaal (Totaal A) met die TWS se totaal (Totaal B) - kyk na die voorbeeld in Figuur 3.1 tot Figuur 3.3. Items in beide KTWS en TWS is dan uitgedruk ten opsigte van die twee totale (kyk na die lyn, Totaal A) om by die gemeenskaplike grootte vir beide KTWS en TWS (Tabelle l(a) en l(b)) uit te kom. Beskrywende statistiek is gebruik om vas te stel hoeveel elke item bydra tot die toegevoegde waarde. Weens die geweldige hoeveelheid data/inligting, is die aanvanklike rou-data van die ondersoek uitgesluit. Dit is slegs beskikbaar in die databank.

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Vrhelová, Hana. "Využití údajů z výkazů účetní jednotky v řízení firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113075.

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The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.

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Shiba, Nomsa. "Published RSA cash value added statements." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/72015.

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Thesis (MBA)--Stellenbosch University, 1999.
ENGLISH ABSTRACT: This study project explores cash value added statements (CVAS). a South African innovation. A complete survey is made of all the CV AS published by listed South African industrial companies from 1991 up to 1998. The survey yields a total of 18 listed South African industrials, which started to publish a CV AS in different years. Together, the 18 companies provide a population of 89 cash value added statements for analysis. The aim of the study is to establish how South African companies prepare a CV AS against a background which lacks a formal Accounting Standard on the subject. Secondly. it seeks to unravel any variations and mistakes presentation of published CY AS as measured against a standardized model of CY AS. In order to highlight the variations, a fault bank is created. An analysis of the fault bank reveals a number of differences in the treatment of certain components of a CV AS by listed South African industrial companies. Major deviations from the standardized model of a CVAS involve interest, dividends and taxation.
Please refer to fulltext for Afrikaans abstract

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Barnhart, Melody R. (Melody Ruth). "Heresy vs. Orthodoxy: The Preus/Tietjen Controversy." Thesis, University of North Texas, 1991. https://digital.library.unt.edu/ark:/67531/metadc500910/.

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Using the framework set up by rhetorical critic Thomas M. Lessl in his article "Heresy, Orthodoxy, And The Politics Of Science", this study examines the ways in which heretical discourse defines community boundaries and shapes perceptions of right belief. Specifically, this study analyzes the historic conflict in the Lutheran Church-Missouri Synod which produced the doctrinal statement "A Statement of Scriptural and Confessional Principles". Comparison is made between this event and other "heretical" conflicts in other discourse communities. This study concludes that community boundaries must be drawn, and that a doctrinal or policy statement is a useful rhetorical tool to accomplish such a task. Rhetorical critics may assist in this by examining heretical conflicts as historical trends, rather than emotional dissonance.

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Papageorgiou, Alexia. "Evaluation of advance statements in psychiatric care." Thesis, University College London (University of London), 2006. http://discovery.ucl.ac.uk/1445000/.

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Background: An advance statement in psychiatric care is a statement of a person's preferences for treatment, should he or she lose capacity to make treatment decisions in the future. The underlying principle for implementing these instruments is the promotion of patients' self-determination and autonomy.;Objective: To evaluate whether use of advance statements by patients with severe mental illness leads to lower rates of compulsory readmission to hospital.;Design: Randomised controlled trial. Setting Two inner city psychiatric hospitals in North London.;Participants: One hundred and fifty six in-patients about to be discharged from compulsory treatment under the Mental Health Act were recruited. To be included, participants had to be 18 years old and over, with mental capacity, able to read and write English and on section 2, 3 or 4 of the Mental Health Act.;Intervention: The preference for care group and the control group both received standard psychiatric care plus a number of standardised questionnaires at baseline and a year after discharge from section. In addition to that the preference for care group received the psychiatric advance statement at baseline.;Outcome measures: The main outcome measure was the rate of compulsory re-admission. Other outcome measures involved: the patients' self-efficacy and satisfaction with psychiatric services, their mental health status assessment, their views about the usefulness of the advance statements, assessment of the content of the statement and the views of mental health professionals in relation to the usefulness of the statement.;Results: Fifteen patients (19%) in the intervention group and 16 (21%) in the control group were readmitted compulsorily within 1 year of discharge. There was no difference in the numbers of compulsory readmissions, numbers of patients readmitted voluntarily, self-efficacy or satisfaction with psychiatric services. Patients with severe and enduring mental health problems were capable of drawing up advance statements with their views in relation to signs of lapses and relapses, and their preferences and refusals on certain aspects of their treatment and needs whilst hospitalised. Patients did not use the advance statements as an opportunity to refuse all subsequent treatment. Although 40% of patients did not find the advance statements useful, this may have occurred because the professionals involved in their care did not refer to or take account of them. Most mental health professionals who returned questionnaires did not find the advance statements useful in the management of the patients.;Conclusion: Users' advance statements for psychiatric care had little observable impact on the outcome of care at twelve months. Even if rates of compulsory treatment were not affected, one cannot rule out possible beneficial effects such as improvement of therapeutic alliance and communication with mental health professionals. Thus, the impact of advance statements on other aspects of care requires further study.

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Saher, S. (Sonia). "Accrual anomaly:balance sheet vs. cash flow statement measurement of accruals." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705101745.

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I explore the recent evidence on persistence of accrual anomaly, previously explored by Richard G. Sloan in 1996. Sloan (1996) highlights that the presence of cash flows statement data could improve the results to study accrual anomaly. Therefore, my motivation of the research is to explore accrual anomaly based on cash flows statement (CFS) method and balance sheet (BS) method for measuring accruals. The accounting academics report accruals as many different interpretations (such as the prospective growth of businesses and idiosyncratic risk) therefore, it may not be exploited under accruals hedge strategy. The data is inclusive of NYSE, AmEx, and NASDAQ listed firms, thereby to capture the complete US market from timeline 1990 to 2014. The analysis is based on Feltham & Ohson (1995) earnings persistence model and Mishkin (1983) test model for the market efficiency. I have found that earnings & earnings components are persistent in anticipating future earnings. I have also found that the market is inefficient in learning the persistence of earnings & its components. The market underestimates earnings persistence, overestimates persistence of accruals, and underestimates the persistence of cash flows. BS method and CFS method show the similar behavior of earnings and its components persistence and the market interpretation to them. However, CFS method measures the high persistence of cash flows. Moreover, accruals hedge returns are significant under BS method but insignificant under CFS method. Therefore, I conclude that accrual anomaly exists under BS method and disappears under CFS method. The market misinterpretation of earnings & its components persistence may not be associated with accruals anomaly.

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Kwok, Helen. "The role of financial statements in the lending decision : a protocol analysis /." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20263387.

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Duboisée, de Ricquebourg Alan Jonathan. "The usefulness of direct cash flow statements under IFRS." Thesis, University of Leeds, 2013. http://etheses.whiterose.ac.uk/4877/.

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The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards. Despite the magnitude of the proposed change to cash flow reporting, to date, the IASB and FASB have provided no empirical evidence under International Financial Reporting Standards (IFRS) to support their assertion that direct cash flow statements provide financial statement users with useful information. Given the growing evidence that adopting IFRS significantly changes the quality of financial reporting information, the usefulness of direct cash flow statements may have also changed. This thesis, therefore, examines the usefulness of reporting direct cash flow statements under IFRS in Australia. Australia is specifically examined because it was one of the few countries where all firms were mandated to report direct cash flow statements, and which prohibited the early adoption of IFRS. The findings of this research show that, relative to Australian Generally Accepted Accounting Principles (AGAAP), direct cash flow statements are more value relevant after the adoption of IFRS. Moreover, the results demonstrate that direct cash flow statements provide financial analysts with useful information for their cash flow forecasts, and this information is more useful under IFRS compared to AGAAP. Finally, this thesis provides evidence that, while financial analysts use information from direct cash flow statements when issuing stock recommendations, buy-and-hold investors are better off identifying mispriced stocks by using analysts’ cash flow forecasts in discounted cash flow valuation models. In sum, these results provide strong support for the current IASB/FASB proposal to mandate the use of direct cash flow statements and are consistent with IFRS improving the information set of investors.

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Salti, Rafa. "Ethical Fashion Branding : Multiple Case Studies of Mission Statements and Fashion Films." Thesis, Stockholms universitet, Modevetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-151427.

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This paper is an attempt to identify new ways to improve consumer’s response to ethical fashion branding through written mission statements and fashion films. It examines material by three fashion brands: H&M, Stella McCartney and People Tree. Additionally, it reviews and summarizes findings of previous literature in the field of ethical and sustainable fashion branding and builds a list of principal factors that play in the success of ethical fashion branding. The paper concludes with providing recommendations to improve the branding of each case study.
BA Thesis

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郭漪玲 and Helen Kwok. "The role of financial statements in the lending decision: a protocol analysis." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238713.

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Mangena, Musa, and V. Tauringana. "Corporate compliance with non-mandatory statements of best practice: the case of the ASB statement on interim reports." 2007. http://hdl.handle.net/10454/3547.

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No
This paper contributes to our understanding of compliance with non-mandatory statements of best practice. Specifically, we examine the efficacy of agency-related mechanisms on the degree of disclosure compliance with the ASB Statement on interim reports. Using data drawn from a sample of 259 UK companies listed on the London Stock Exchange, we show that although overall disclosure compliance is high (74.5% of the items of information being disclosed), companies do not fully comply with the ASB Statement on interim reports. We employ an ordinary least square (OLS) regression model to establish whether selected company-specific and corporate governance characteristics (proxying for agency-related mechanisms) are related to the degree of disclosure compliance. Our results indicate that multiple listing, company size, interim dividend and new share issuance are positively associated with the degree of compliance. We also find that the degree of disclosure compliance is positively associated with auditor involvement, audit committee independence and audit committee financial expertise. These results have important implications for policy because they suggest that whilst agency-related mechanisms may motivate compliance with best practice non-mandatory statements, full compliance may be unattainable without regulations.

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Liao, Yun-hsuan, and 廖芸萱. "The Correlation of Theory of Constraints (TOC) Statement and Financial Statement–A Case Study of EMS Company A." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/65873884797072333992.

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碩士
國立高雄大學
國際高階經營管理碩士在職專班(IEMBA)
100
Maximizing shareholders’ wealth is the ultimate goal of the management. Shareholders emphasize on the amount of dividends received. However, the management of a firm focuses on the operation in daily basis. Therefore， traditional financial reporting might not be an efficient index to the operation manager. The Theory of Constraints (TOC) becomes an alternative index for the operation manager. The objective of this study is to analyze the differences of TOC and conventional accounting analyses. In conventional accounting, most companies use activity-based cost (ABC) to manage a firm. Furthermore, they use ABC to form the strategies, capital budgeting, and product pricing. However, customer oriented and customizing in small amount of various products become a trend of electronic manufacturing industry. Thus, information produced by conventional accounting might be distorted. TOC becomes a solution to the management in the electronic manufacturing industry. The TOC statement can fully express target of earning and develop factory’s basic operation guidelines. This study takes advantage of the three aspects (throughput, inventory, and operating expense) in the TOC statement and analyzes the case Company A. Furthermore, this study examines the correlation between TOC and performance index formed by conventional accounting approach. The results provide the information whether the TOC statement can provide better inside to the management of the case Company A.

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Huang, Wen Cheng, and 黃文正. "Effectiveness of Statement of Financial Accounting Standard No.1 :Case of Taiwan." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/90573587830044990122.

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fiona_hsieh and 謝冬英. "CASE STUDY FOR TWO KINDS FINANCIAL STATEMENT AND EARNINGS MANAGEMENT IN TAIWAN ENTERPRISE." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/99959678956900565170.

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碩士
東吳大學
會計學系
92
Abstract The possible relationship between internal and external financial statement in the enterprise is a topic of the research. Earnings management analysis is another topic. Earnings management have several ways，introduced to below manners： (1)、Accrual items of operating relativity (2)、Non-operating items (3)、Accounting principle of choice (4)、Creative combine accounting (5)、Big Bath (6)、Arrangement of entry item (7)、Deal with asset re-estimate From Healy （1985）have approved，accrual items are earnings management of a topic manner. This study took a case study manner and used OLS method. The results show that while internal and external financial statement Keep lots differences，they can still exist some relationships. Key words：small and medium enterprise；two kinds financial statements；earnings management

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Kao, Han-Yuan, and 高翰緣. "Enhance Shareholder Value from Financial Statement Analysis - A Case Study of Chunghwa Telecom." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/31303275718169824034.

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碩士
國立中山大學
財務管理學系研究所
101
The crisis of American sub-prime loan caused the financial tsunami in 2007 and the crisis of European sovereign-debt forced the governments to implement austerity from 2012 to now. One after another financial turmoil makes it more difficult for the enterprises to make a profit from businesses. The U.S. Federal Reserve first enacted quantitative easing in 2009 and successively enacted the second and the third round in 2010 and 2012. Japan''s quantitative easing monetary policy was introduced in early 2013, resulting yen devaluation and causing other Asian countries to join the currency devaluation. The purpose of the policies is to stimulate domestic economy and to improve the competitiveness of the enterprises. Getting assistance from the government, the enterprises also need to know and analyze their own financial situation to raise the business growth so that the shareholder value may be enhanced. This study is attempting to understand the financial situation of the enterprise by financial statements so as to analyze the relation of the investing cash outflow and operating cash inflow, the condition of economic value added and current operating value, and the future growth value of the enterprise, and, furthermore, to explore the relation of weighted average cost of capital and implied growth rate of the enterprise. This study finds that the investing cash outflow and operating cash inflow of the Chunghwa Telecom are stable. If the Chunghwa Telecom invests more in its non-operating or operating businesses, it should enhance the shareholder value. The economic value added of the Chunghwa Telecom over the years is positive. It shows that the company obtains abnormal returns every year so that the weighted average cost of capital is decreasing year by year, which also contributes to enhance the shareholder value. The implied growth rate and the current operating value of the Chunghwa Telecom are also stable year by year. Therefore, if the future growth value of the company increases, the shareholder value may be enhanced as well.

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Kuo, Hsin-Ni, and 郭欣妮. "Automated Test Case Generator Based on Regular Expression and Statement-Deletion Mutation Testing." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/p33arx.

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碩士
國立臺灣海洋大學
資訊工程學系
106
To ensure a program properly and only executes its designated tasks, software testers utilizes various approaches to verify the accuracy of its source codes; in other words, they ensure the source codes satisfy the demands of the program. A comprehensive testing procedure commonly takes up a large amount of time. Therefore, to increase efficiency, many automated test case generators are now incorporated with regular expressions. Through the description pattern of these regular expressions, these test case generators can automatically produce test cases that correspond to the scenarios described via the regular expression. Despite the fact that these current testing approaches correspond to the patterns, they may not be able to increase the efficiency in testing or debugging due to the insufficient coverage by the random samples. To examine ways to enhance the efficiency in testing and debugging, this paper not only uses regular expressions to generate testing cases but also utilizes mutation testing to further verify the testing coverage of the testing cases. In addition, this paper has validated the proposed approach after it was tested on an operating online system. By generating testing parameters set forth via the automated case generator, comparing the results produced from mutants and original program by the same parameter, and keeping parameters that have higher success rates of debugging, software testers can narrow down their examination to a more precise range within a program. In return, the testing case coverage is enhanced, and the time required for debugging efficiently decreased. Keywords：Regular Expression, Automated Test Case Generator, Mutation Testing, Software Testing.

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Choon, Filipa Verissimo. "Perceptions of auditees and banks regarding financial statement audits: a case for Portugal." Master's thesis, 2018. http://hdl.handle.net/10362/36283.

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KPMG (Direct Research Internship Programme) recommended the topic of the current empirical research, the objective of which is to uncover whether the market understands what auditing is, and if it recognizes the potential benefits of an (unqualified) audit report (e.g. to obtain more favourable loan conditions and to strengthen internal controls). The research also aims to uncover whether the market distinguishes on quality between the Big Four or a smaller firm. The results of the semi-structured interviews (with eight company executives and six elite bankers) reveal that some businesses carry out an audit solely to comply, with larger firms more likely to engage voluntarily. Consistent with the literature, banks advocate the superior quality of the Big Four, although many SMEs use smaller firms. As for lending, not all enterprises believe banks offer more favourable conditions, yet banks argue auditors’ unqualified opinion induce lower interest rates.

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Tseng, Wan-Ting, and 曾琬婷. "The impact of adopting IFRS on investor sentiment : a Taiwanese statement No.10 case." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/98655422774630098185.

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碩士
淡江大學
會計學系碩士班
99
This study explore the impacts of the developing new No.10 and the inconsistent attitudes of the authority on investor sentiment through the event study method .We also investigate whether the investor sentiment be different among various types of industries through seemingly unrelated regression. Turnover Rate (TURN) and Net Individual Trading (NIT) represent the investors’ sentiments. The empirical results are as follows. First, the empirical results show that, events during the period of the developing new No.10 have negative influence on investor sentiment by TURN, but positive influence on investor sentiment by NIT. We argue that TURN can represent all investors’ behavior including institutional investors and NIT show individuals’ trading activities only. Moreover, the inconsistent attitude of the government also affects investor sentiments in terms of TURN and NIT. Lastly, the developing new No.10 has different impacts on investor sentiment among different industrial sectors by TURN and NIT. However, during the period of inconsistent attitude of government investor sentiment show different among industries by TURN, but indicates no significantly difference by NIT.

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Basa, Jeffrey Edward. "Upper Trinity River/Central City Fort Worth, Texas Environmental Impact Statement : a case study." Thesis, 2008. http://hdl.handle.net/2152/22172.

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This report is a case study of the Environmental Impact Statement (EIS) that was prepared by the U.S. Army Corps of Engineers Fort Worth District for the Upper Trinity River Central City Fort Worth, Texas EIS. It utilizes a system of best practices focused on four areas of concern: adequacy of the EIS public involvement and comment process, adequacy of the EIS content considerations, adequacy of analysis considerations, and adequacy of document quality. The basic premise of this report is that Environmental Impact Statements (EIS) should be analyzed outside of the Federal government in order to ensure that the National Environmental Policy Act (NEPA) remains a healthy statute that continues to serve the public. This particular EIS was chosen because of the magnitude of the project and the potential ramifications it poses for the City of Fort Worth. An important goal of this report is to not only evaluate this particular EIS, but to use it as a means for answering some general questions about the employment of NEPA in the Dallas and Fort Worth (DFW) Metroplex. Perhaps this report can also be of some assistance to individuals participating with the Corps’ preparation of the EIS for the Trinity River Corridor project in Dallas.
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Guo, Dino, and 郭世豪. "The Binary Investment Model Among Financial Statement－A Case Study of Taiwan Stock Market." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/7zp6xj.

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碩士
國立臺灣科技大學
企業管理系
94
The object of this paper is to build an investment model for individual investors. This model is to retrieve relevant information from financial statements as a fundamental analysis and to make use of math models for the simplicity as a technical analysis. In such a highly unstable and changeful stock market in Taiwan, investors hardly take advantages by means of technical analysis and fundamental analysis. The former depends on signals to invest and generates high transaction cost for that signals vary from minute to minute, the later calls for professional knowledge which most investors lack. This model incorporates ratios generated form financial statements. The formation of this model begins with rejecting ratios which are highly correlated by correlation matrix. Then I make use of multiple regression to pick out financial ratios which carry relevant information. After running factor analysis among these relevant ratios, I define the factors, give each ratio a binary signal, utilize the model to discriminate winners from losers, and make robust tests. Empirical result shows that the model does help. It helps investors discriminate winners form losers and pay off 10% more, it also gets a significant result profitability statistically. All the more, it is robust when applied to different industries. There are still lots of individual investors making investments decisions on intuitions, rumors, and the so-called “Mentors” who make lives by broadcasting useless information on TV. This article provides investors an alternative way to invest on the basis of financial statements and proves that the binary investment model does help investors choose stocks and earn profits in the market.

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Dengler, Caroline Sophia Vera. "Exploring the usefulness of financial statement analysis: a case study on Brazil's cosmetics industry." Master's thesis, 2016. http://hdl.handle.net/10362/18590.

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The work on hand presents a case study1 intended for Financial Statement Analysis courses with the purpose of improving students’ learning process by applying the activity and operating risk ratios as well as a break-down of return on assets (ROA) using an extension of the DuPont model studied in class on real-life examples. Additionally, the case aims at providing deeper insights into the industries studied, particularly the cosmetics industry, as well as adding value by focusing on Brazil, a so far not discussed topic in comparable case studies. Financial statements are presented as common-sized figures, to allow comparison. Moreover, additional financial ratios for the companies analyzed are provided.

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WEN-HSIEN, FANG, and 方文獻. "The Judgment of the Non-Arm's Length Operation-Regarding the Unusual Financial Statement of Procomp Case and Rebar Case." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/7342m3.

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碩士
國立中正大學
會計資訊與法律數位學習碩士在職專班
104
In response to the growing global trend of how modern businesses operate, a lot of commercial transactions can lead to unorthodox situations, and as such situations become common practices between the operating businesses, it would be foreseeable to have conflict of interests between the commercial interests of the companies and the public interests of the investors to arise from these types of transactions. How one determines whether such conflict of interests exists, and if these unorthodox practices are lawful and allow protection for the public interest, is one urgent task. The hope is that by looking at the unusual circumstances indicated in financial statements, comparing and analyzing these irregularities with findings supported by facts and practicing reasonable control, it becomes obvious for suspicious activities to be seen in the course of routine business, and provides the basis for investors to look for clues, like any deliberately concealed causes in the form of operating exceptions, or signs that a company is not practicing sound judgments. Investors would then be able to make fair judgments for allocating their investments by scrutinizing a company’s financial statement, and looking for signs of suspicious activities that are precursors to unlawful events before they take place. And as such, the investors would also be able to avoid imminent catastrophic events, and obtain the much needed protection for the interests of investors. As financial statements are results from conducting business, how to decipher the reality of fabricated financial statement is an important task. Or to put it simplyfor the sake of argument, by using items such as the accountant’s notes and comments on the financial statements, more specific representations of the explicates in the financial statement, financial reports, or even increasing accountant liability, the limitations on the basis of principles and the application of law, the limitations applicable to the overall fairness, as well as the constituent elements applicable to the supported business decisions that are out of bound in the realm of sound business practices, and, to explore the Civil Liability Company Law and the Securities Exchange Act section 369-4 of the Article 171 paragraph criminally 1, paragraph 2. Therefore in reviewing the relevant judicial practice of the Supreme Court of Review case Discussion release, and in connection with a company’s irregularities in the routine business practices on the financial statements alongside its accounting practices; these cases help to explore the conventional judgments rendered in the case of unusual financial situations in the financial report, conventional signs of irregularities from sales on financial statements , and with the case collation and analysis table, so that we may make proper recommendations for amending the law.

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Chiang, Ting-Yi, and 江亭儀. "A Frame-based Corpus Approach to Mandarin Verbal Semantics: The Case with Mandarin Statement Verbs." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/86604556771078456000.

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碩士
國立交通大學
外國文學與語言學碩士班
94
Verbal semantics has been an important issue in linguistic research that deals with the interaction between syntax and semantics. This research adopts the frame-based (Fillmore and Atkins 1992) classification hierarchy (Domain > Frame > Subframe > Near-synonym Set > Lemma) proposed by Liu et al (2004) and provides a unified solution to the study of Mandarin verbal semantics.With the case of Chinese statement verbs, the ‘five-layered hierarchical model’ is shown to be effective and comprehensive in exploring the granularity of verb types. In Mandarin, verbs of statement which include a wide variety of verbs, e.g., shuo說 ‘say’, jianghua 講話 ‘talk/speak’, biaoshi表示 ‘express’, shuoming說明 ‘explain’, jianyi 建議 ‘suggest’, and other words form a major group in the Communication Domain. As pointed out by Liu (2003), verbs, including verbs of statement in the Communication Domain encode the most fundamental aspect of human activities. Prototypically, verbs of statement tend to take a Speaker as the subject and a Message the object, as illustrated below: (1) 她[speaker subject] 說/表示/解釋/建議/抱怨/透露/提醒那麼你自由自在的飛吧 [message object] Although these verbs share the basic surface pattern, they encode very different communicative events. One fundamental question in this study is: how do these verbs differ from each other? More specifically, what are the distinctions in their lexical semantics and syntax-to-semantics correlates? The analysis of the present study is corpus-based. All the data and statistics of this paper were mainly based on “Academia Sinica Balanced Corpus of Modern Mandarin Chinese (Sinica Corpus)”. The distributional tendencies rather than grammaticality were taken as the important evidence for linguistic analysis. Following the five-layered frame-based framework (Liu et al. 2004), a large set of Chinese statement verbs is first characterized with a cognitive schema of the Statement frame and linked to the upper semantic ontology, the Communication domain. Verbs in the Statement frame all involve “unidirectional message-transferring” and can be defined by a set of core frame elements: Speaker, Message, Topic, Addressee, Means. Corpus observations of the major syntactical realizations of the frame elements (Basic Patterns) and collocational associations are then analyzed to categorize verbs into several subtypes, i.e., subframes. Under the frame level, syntactic foregrounding and backgrounding of certain core frame elements and their syntactic manifestations were taken as the basis for further categorizing verbs into nine subframes. It is also at the subframe level that all the near-synonym sets are anchored. By first investigating the high-frequent verbs in detail, eleven criteria for further dividing the subframes were found: 1) Frequency of nominalization 2) Incorporated Message 3) Distributional contrasts of Topic 4) Distributional contrasts of Addressee 5) Overt marking of Medium_Means 6) Variation of Speaker role 7) Variations of Message types 8) Relation between Speaker and Addressee 9) Topic as Human 10) V+V pattern 11) Collocational variations of aspectual modifications. Based on the above eleven criteria, fifty-eight verbs of statement are further categorized into nine subframes, each with a unique set of highlighted frame elements, basic patterns, collocational associations, and semantic features. The nine subframes of the statement frame are: 1) subframe 1- Say subframe; 2) subframe 2- Speak subframe; 3) subframe 3- Express; 4) subframe 4- Explain; 5) subframe 5- Suggest; 6) subframe 6- Reveal; 7) subframe 7- Complain; 8) subframe 8- Admit; 9) subframe 9- Report. Finally, the syntactically-motivated manifestations will be attributed to their semantic attributes and will be represented in Module-Attribute Representation of Verbal Semantics (MARVS) proposed by (Huang et al 2000). It is shown that verbal semantics should be represented and linked to a well-structured hierarchical framework. Ultimately, this thesis shows that this model can not only capture a fine-grained semantic representation (much as Pustejovsky (1995) has claimed—the semantic well-formedness) in Mandarin but also helps to explore verbal semantics in a cross-linguistic perspective.

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Silva, Ana Rita Lopes. "EDP Renováveis valuation case." Master's thesis, 2013. http://hdl.handle.net/10071/8084.

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Projeto / JEL classification system: G30; G17
This work aims to reach EDP Renováveis valuation, a Portuguese enterprise listed in Lisbon stock exchange (NYSE Euronext Lisbon) headquartered in Madrid acting in the renewable energies sector. It has subsidiaries spread across Europe, United States of America, Canada and Brazil. The financial analysis presented is based on public information released by the company. First we perform an industry analysis were the company operates followed by a detailed analysis of EDPR business. To reach a final valuation value we analyze company’s financials assessing the economic context and its key performance indicators forecasting both profit and loss and balance sheet for a period of five years (2013-2017) on which the DCF model is based. In terms of financial performance indicators we make a comparison with the enterprises considered by EDPR as its direct competitors. The final valuation amount points to an equity value of €3.3 billion meaning a share price of €3.79. As of September 6th 2013 EDPR share price was €3.88.
Este trabalho visa proceder à valorização da EDP Renováveis, uma empresa portuguesa cotada na bolsa de valores de Lisboa (NYSE Euronext Lisbon) com sede em Madrid e que actua no sector das energias renováveis. Possui subsidiárias em vários países da Europa, Estados Unidos da América, Canadá e Brasil. A análise financeira apresentada baseia-se em informação pública divulgada pela empresa. Primeiro procedemos a uma análise da indústria em que se insere, ao que se segue uma análise mais detalhada do negócio da EDPR. Com vista à valorização final da empresa procedemos a uma análise das demonstrações financeiras da mesma e avaliando o contexto económico em que se insere, assim como os seus indicadores chave de desempenho fizemos uma estimativa dos montantes quer de balanço quer de demonstração de resultados para um periodo futuro de cinco anos (2013-2017), no qual se apoia o modelo dos cash-flow descontados utilizado na valorização. Em termos de indicadores financeiros de performance efectuamos uma comparação com empresas que a EDPR considera como os seus peers directos. O resultado final da valorização ascendeu a um equity value de €3.3 biliões, traduzindo-se num montante por acção de €3.79. A 6 de Setembro de 2013, a cotação por acção da empresa encontrava-se nos €3.88.

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Zulu, Muzonjani Zacharia. "Educators' conceptualisation of implementation of Curriculum and assessment policy statement at grade nine in Kwazulu-Natal, South Africa." Thesis, 2018. http://hdl.handle.net/10500/23780.

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This study sought to investigate how teachers in Grade 9 conceptualize and implement the Natural Science Curriculum and Assessment Policy Statement (CAPS) in KwaZulu Natal. In South Africa, there have been major curriculum changes since the dawn of democracy in 1994. These changes have been criticized by various stakeholders in the education sector, including unions, parents and teachers. Since 1994, the curriculum has been revised constantly to address the concerns raised by the society. This study therefore sought to develop an understanding of what influences educators in their endeavors to implement Natural Science CAPS in Grade 9 classrooms. The study further aimed at understanding, from the educators’ perspectives, how policy implementation challenges their traditional ways of teaching and learning. This study adopted a qualitative research design. Focus groups interviews, observations and documentary analysis were used as method of data collection to answer the research questions. Purposive sampling was used to select 9 teachers from six different schools in three districts in the Province of KwaZulu Natal (KZN), namely Zululand, uThungulu and uMzinyathi to participate in the study. The findings reveal that the participants are knowledgeable about the CAPS principles and they all use prescribed principles in their planning, albeit in different ways.The study reveals that workshops and in-service training organized by the Department of Basic Education were useful in preparing teachers to implement CAPS even though the period of training was insufficient.
Curriculum and Instructional Studies
D. Ed. (Curriculum Studies)

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Mnguni, Joseph Nkosana Chitja. "Challenges in teaching natural sciences in the context of National curriculum statement context." Diss., 2013. http://hdl.handle.net/10500/13243.

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The study focuses on challenges in the development of learner-centred and process-oriented teaching and learning in the learning areas, natural science (NS) and mathematics in South African schools. The aim of NS is to develop scientifically literate learners. The three Learning Outcomes (LOs) and the accompanying Assessment Standards (ASs) should enable learners to understand the science products or system of ideas such as underlying theories and principles. The LOs point out the learner’s abilities to use the sciences products or system of ideas. Educators encounter challenges in the application of the LOs and ASs in teaching and learning activities. Against this background, a mixed method study was conducted in selected schools in the Tshwane South District in Gauteng. Data were gathered by document analysis, focus groups and a questionnaire to gauge how the educators are applying the LOs and ASs. Findings indicated that lessons plans were inadequate and educators were not familiar with curriculum documents.
Science and Technology Education
M. Ed. (Natural Sciences Education)

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Vosser, Johannes Jacobus. "Utility measurement requirements : SASOL 1 site as case study / Johannes Jacobus Vosser." Thesis, 2014. http://hdl.handle.net/10394/12223.

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Clean water has become a scarce and pricey commodity. Companies, governments and the public are realising more and more the importance of efficient and effective water use and the conservation of South Africa’s natural water resources. Governments are implementing conservation and usage laws while companies are trying to get as much use out of their water while staying within the law. This dissertation focusses on the potable water measuring and billing practices taking place on the SASOL 1 site. A field study, interviews and questionnaires were used to gather the relevant data which was subsequently compiled into a Stakeholder Requirement Statement. The latter is a description of the ideal system that would meet all the requirements for measuring potable water and billing customers on the SASOL 1 site.
MIng (Development and Management Engineering), North-West University, Potchefstroom Campus, 2014

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Ramabulana, Nthatheni Simon. "Teachers’ perceptions of the implementation of the curriculum assessment policy statement in the Nzhelele West Circuit." Diss., 2017. http://hdl.handle.net/10500/23681.

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The purpose of the research in this mini-dissertation was to explore the perceptions of teachers regarding the implementation of the Curriculum and Assessment Policy Statement (CAPS) in one of the schools in Nzhelele West Circuit. The particular area was chosen because there are a number of rural, disadvantaged schools. The study further identified and clarified the possible obstacles to the implementation of CAPS. This study was exploratory and qualitative in nature, and adopted a case study research design to investigate teachers’ perceptions of the implementation of CAPS in the chosen area. The research was performed with a sample of purposively selected participants, namely the principal, one Head of Department, and four teachers. Semi-structured interviews, observation and document analyses were the methods of data collection. Document analysis was used to corroborate the data collected through observation and interviews. The findings indicated that teachers were not ready to accept and implement the new curriculum. Although the findings highlighted the differences in their knowledge regarding the introduction of CAPS, they shared the same sentiments regarding the interpretation and understanding of CAPS content and components. Furthermore, this study revealed that some encounters impeded teachers from successfully implementing the CAPS. It was clear that teachers required comprehensive orientation and further training on the subject, as well as relevant teaching and learning support material, support and frequent monitoring, proper infrastructure, and a conducive teaching and learning environment. The findings highlighted that without the mentioned challenges, it was not possible to successfully implement CAPS. Based on the findings from interviews, observations and document analysis, the study made the following recommendations: in order to ensure effective CAPS implementation, the Department of Education and curriculum designers have to consult widely and involve teachers and parents during the planning phase. In addition, teacher development has to be a priority in the process of introducing every new curriculum, and teachers need to be monitored and supported in order to enhance the quality of teaching and learning.
Curriculum and Instructional Studies
M. Ed. (Curriculum Studies)

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