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1
Hively, Myiah Hutchens. "The effects of self-efficacy statements in anti-tobacco fear appeal PSAs." Online access for everyone, 2006. http://www.dissertations.wsu.edu/Thesis/Spring2006/m%5Fhively%5F042706.pdf.
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Joubert, Johann van Dijk. "A comparative study of the Paraclete statements and references to the Holy Spirit in the Johannine Gospel." Thesis, Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-04192007-073525/.
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Jooste, Leonie. "An evaluation of the usefulness of the cash flow statement within South African companies by means of cash flow ratios." Thesis, Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-04182005-092836.
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Schuyling, van Doorn Stefan E. "Mission statements and vision statements : why companies would want them." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52937.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: Mission and vision statements are concepts that are often discussed at meetings
where companies discuss and debate whether or not to implement them to ensure
sustained profitability or increase the motivation of employees. This, however, is a
misconception in the business world since mission and vision statements do not lead
to instantaneous success. Mission and vision statements are strategic tools to help
organisations to focus on what they are good at and what they stand for. Mission
statements help an organisation to identify which current direction the organisation
should be taking, whereas a vision statement helps an organisation to identify where
it wants to be in the future.
A mission and vision statement provides a goal towards which the people of the
company can work so that it can be profitable and endure lasting success. This goal
binds the workers of an organisation, resulting in people that are happy since they
know what the organisation's core purpose is. They key importance of these
statements is that they provide guidance of strategic and day-ta-day operational
decision-making.
Companies that enjoy enduring success have core values and a core purpose that
remain fixed, while their business strategies and practices endlessly adapt to a
changing world. The dynamics of preserving the core while stimulating progress is
the reason that companies such as Hewlett Packard, 3M, Merck, Sony and
Nordstrom became elite institutions able to renew themselves.
It is important to realise is that there is no documented proof that organisations that
do not have these mission and vision statements are less successful than those that
do have them.
The dynamic of the concepts developed in Built to Last, i.e. preserving the
core/stimulate the progress should be kept in mind. Neither vision nor mission
statements are the primary engines of enduring great companies, and bear in mind
that visions simply provide the guiding context for bringing the this dynamic to life.<br>AFRIKAANSE OPSOMMING: Missie en visie stellings word dikwels by maatskappy vergaderings bespreek. Die
implementering hiervan word beredeneer ten einde voortgesette maatskappy
winsgewendheid te verseker en verhoogde werknemer motivering te bewerkstellig.
Die sakewêreld het egter 'n wanbegrip van missie en visie stellings aangesien dit nie
opsigself lei tot onmiddellike sukses nie. Dit is bloot strategiese middele wat 'n
organisasie help fokus op dit waarin hulle goed is en waarna hulle streef. Missie
stellings help 'n organisasie om onmiddelik rigting te kry terwyl visie stellings help om
toekomstige posisie te identifiseer.
Die missie en visie stellings stel 'n doelwit waarna die mense in 'n maatskappy kan
werk sodat winsgewendheid en volhoubare sukses behaal kan word. Werknemers in
'n maatskappy word verbind tot hierdie doelwit en dit het werkstevredenheid tot
gevolg omdat die kern doel van die organisasie verstaan word. Die belangrikste
aspek van hierdie stellings is dat dit 'n riglyn stel vir strategiese en daaglikse
operasionele besluitneming.
Maatskappye wat volhoubare sukses bewerkstellig, het 'n vaste doel en kern
waardes terwyl hul sakestrategie en praktyk gedurig aanpas tot die veranderende
wêreld. Die dinamiek van kernbehouding en die stimulasie van vooruitgang is die
rede tot maatskappye soos Hewlett Packard, 3M, Merck, Sony en Nordstrom se
posisie as elite instansies wat hulself kan hernu.
Dit is belangrik om kennis te neem dat geen gedokumenteerde bewys bestaan dat
maatskappye wat nie 'n missie en visie stelling het nie, minder suksesvol is as dié
wat wel 'n missie en visie stelling het nie.
Die dinamiek van die konsep ontwikkel in "Built to Last", naamlik behoud van die kern
en stimulasie van vooruitgang, moet in gedagte gehou word. Visie en missie stellings
is nie die primêre dryfkrag van blywende maatskappye nie, maar skep bloot die
rigtinggewende konteks om hierdie dinamika lewe te gee.
5
Taylor, Kaitlen N. "EVALUATING THE EFFECTS OF HIGH-QUALITY STATEMENTS VERSUS LOW-QUALITY STATEMENTS: BARTENDER/CUSTOMER INTERACTIONS." OpenSIUC, 2019. https://opensiuc.lib.siu.edu/theses/2534.
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Customer satisfaction is critical to organizational survival in the restaurant business. Customers are becoming increasingly knowledgeable, with more education, leisure time and income, they demand high-quality and efficient service (LaFleur & Hyten, 2015; Kirwin, 1992; Kirwin, 1991). Organizational behavior management (OBM) is the application of behavioral principles to individuals and groups in business, industry, government, and human service settings. OBM has its roots in the field of applied behavior analysis (ABA), which involves the application of operant and, to a lesser extent, respondent procedures to produce socially significant change in human behavior (Wilder, Austin, & Casella, 2009). Currently, there are limitations and gaps within empirically based research on this subject. The current study looked to evaluate the effect of high-quality statements versus low-quality statements on tipping behavior. There were a total of 71 participants and the current study took place at two Southern Illinois bars. Results showed that there was a statistically significant difference between the high-quality statement group versus the low-quality statement group. The results from this study may be beneficial by providing restaurant staff with empirically based information on regarding variables influencing consumer behavior.
6
Patz, Mariah. "Act-Based Statements Effect on Bartending Tips." OpenSIUC, 2019. https://opensiuc.lib.siu.edu/theses/2523.
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Acceptance and Commitment Therapy (ACT) is a behaviorally-based intervention that emphasizes psychological processes related to mindfulness, values, committed actions towards values, defusion from troubling thoughts, and acceptance. ACT is often used with populations who experience psychological inflexibility or stress, but not much research has been done understanding how ACT processes may affect everyday tasks within the common public or within business practices. The present study used a randomized controlled trial to determine the effect that statements related to ACT processes given while receiving a bar tending service altered the outcome tipping percentage from guests. The current research also discussed how each statement used relates back to the various components of ACT. The current study suggests a potential way to increase tips that a bartender or server can receive by providing a simple ACT-based statement to their customers while still maintaining an inviting and friendly environment for entertainment. Results of this study indicated that the use of mindfulness statements was statistically significant, t(53) = 1.68, p < .098. While one of the six prepared and randomized mindfulness statements, “It’s it a nice night for a drink?” used was statistically significant in increasing tip revenue when compared to all other mindfulness statements used and the low-quality control statements used in a one-way ANOVA analysis, F(6, 48) = 1.799, p = .11. Results of this study were not significant for a t-test comparing statements and total tip value received compared to total bill amount t(5) = 0.887, p < .378. Additionally, results of a two-way ANOVA comparing male and female and tip value also displayed no statistical significance F(1, 51) = 0.051, p = .82, F(1, 51) = 1.106, p = .29, with no significant interaction, F(1, 51) = 2.467, p = .12. Lastly, a two-way ANOVA comparing male and female and total tip value received compared to total bill amount displayed no significance as well F(1, 51) = 0.448, p = .50, F(1, 51) = 1.439, p = .23, with no significant interaction F(1, 51) = 0.693, p = .40. Organizational behavior management (OBM) is an area of behavior intervention ripe for ACT research. Future OBM research could extend upon by incorporating the use of ACT, or ACT related processes into everyday business models and behaviors.
7
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.<br>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.<br>Please refer to fulltext for Afrikaans abstract
8
Hughes, Clair Patricia. "The impact of outcomes-driven curriculum reform on teacher perspectives of professional practice." Thesis, Queensland University of Technology, 1999. https://eprints.qut.edu.au/36612/6/36612_Digitised%20Thesis.pdf.
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This thesis is the result of an investigation of a Queensland example of curriculum reform based on outcomes, a type of reform common to many parts of the world during the last decade. The purpose of the investigation was to determine the impact of outcomes on teacher perspectives of professional practice. The focus was chosen to permit investigation not only of changes in behaviour resulting from the reform but also of teachers' attitudes and beliefs developed during implementation. The study is based on qualitative methodology, chosen because of its suitability
for the investigation of attitudes and perspectives. The study exploits the researcher's opportunities for prolonged, direct contact with groups of teachers through the selection of an over-arching ethnography approach, an approach designed to capture the holistic nature of the reform and to contextualise the data within a broad perspective. The selection of grounded theory as a basis for data analysis reflects the open nature of this
inquiry and demonstrates the study's constructivist assumptions about the production of knowledge. The study also constitutes a multi-site case study by virtue of the choice of three individual school sites as objects to be studied and to form the basis of the report. Three primary school sites administered by Brisbane Catholic Education were chosen as the focus of data collection. Data were collected from three school sites as teachers engaged in the first year of implementation of Student Performance Standards, the Queensland version of English outcomes based on the current English syllabus. Teachers' experience of outcomes-driven curriculum reform was studied by means of
group interviews conducted at individual school sites over a period of fourteen months, researcher observations and the collection of artefacts such as report cards.
Analysis of data followed grounded theory guidelines based on a system of coding. Though classification systems were not generated prior to data analysis, the labelling of categories called on standard, non-idiosyncratic terminology and analytic frames and concepts from existing literature wherever practicable in order to permit
possible comparisons with other related research. Data from school sites were examined individually and then combined to
determine teacher understandings of the reform, changes that have been made to practice and teacher responses to these changes in terms of their perspectives of professionalism. Teachers in the study understood the reform as primarily an accountability mechanism. Though teachers demonstrated some acceptance of the intentions of the reform, their responses to its conceptualisation, supporting documentation and implications for changing work practices were generally characterised by reduced confidence, anger and frustration. Though the impact of outcomes-based curriculum reform must be interpreted
through the inter-relationships of a broad range of elements which comprise teachers' work and their attitudes towards their work, it is proposed that the substantive findings of the study can be understood in terms of four broad themes. First, when the conceptual design of outcomes did not serve teachers' accountability requirements and outcomes were perceived to be expressed in unfamiliar technical language, most teachers in the study lost faith in the value of the reform and lost confidence in their own abilities to understand or implement it. Second, this reduction of confidence was intensified when the scope of outcomes was outside the scope of the teachers' existing curriculum and assessment planning and teachers were confronted with the necessity to include aspects of syllabuses or school programs which they had previously omitted because of a lack of understanding or appreciation. The corollary was that outcomes promoted greater syllabus fidelity when frameworks were closely aligned. Third, other benefits the teachers associated with outcomes included the development of whole school curriculum resources and greater opportunity for teacher collaboration, particularly
among schools. The teachers, however, considered a wide range of factors when determining the overall impact of the reform, and perceived a number of them in terms of the costs of implementation. These included the emergence of ethical dilemmas concerning relationships with students, colleagues and parents, reduced individual autonomy, particularly with regard to the selection of valued curriculum content and intensification of workload with the capacity to erode the relationships with students
which teachers strongly associated with the rewards of their profession. Finally, in banding together at the school level to resist aspects of implementation, some teachers showed growing awareness of a collective authority capable of being exercised in response to top-down reform.
These findings imply that Student Performance Standards require review and, additional implementation resourcing to support teachers through times of reduced confidence in their own abilities. Outcomes prove an effective means of high-fidelity syllabus implementation, and, provided they are expressed in an accessible way and aligned with syllabus frameworks and terminology, should be considered for inclusion in future syllabuses across a range of learning areas. The study also identifies a range of
unintended consequences of outcomes-based curriculum and acknowledges the complexity of relationships among all the aspects of teachers' work. It also notes that the impact of reform on teacher perspectives of professional practice may alter teacher-teacher and school-system relationships in ways that have the potential to influence the effectiveness of future curriculum reform.
9
Monte, Kristin. "The ten elements of financial statements for business enterprise /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_monte_ten.pdf.
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Duncan, Ashley John. "A user's guide for financial statements of African companies." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/49691.
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Thesis (MBA)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: The Africa Centre for Investment Analysis (AClA) at the University of Stellenbosch is
undertaking the creation and maintaining of a capital markets database on historical
financial and market data of all companies listed on various African stock exchanges
(excluding South Africa). This study report aims at establishing a user's guide for the
Centre's financial statement database in anticipation that the database will become a
comprehensive source of vital market and financial information for investors in Africa.
The guide describes the common format that was created so that African companies
can be easily compared. The guide clarifies the standardised coding system that was
created so that future users are able to access relevant data, and attempts to
facilitate the ease of maintaining and developing the database. Some of the coding
described in the guide is not original, since an adequate coding system is already
available and in use at the Centre, but forms part of this study project since no formal
or documented guide to its operation and implementation is available.
The guide describes the classification and coding system used for the various
countries, industries and companies on the Centre's database. The industry
classification system that was developed is not as comprehensive as the global
industry classification standard that it is based on, but is adequate to fairly describe
the core activities of African companies.
The guide introduces the standardised financial statement templates that are (to be)
used on the Centre's database, and also describes the individual line items on these.
The templates created are such that the annual financial statements of African
companies, in conformity with international generally accepted accounting practice,
fairly present the state of affairs of the African companies and their businesses.
Templates for balance sheets, income statements, and cash flow statements for the
companies have been created. The value of the information on the database is
based on the soundness of the data reported in the African company's annual
reports, and the interpretation of these when being captured onto the database. The
definitions listed in this study report serve merely as a guideline to compensate for
the differing accounting rules and practices that exist between countries. Not all listed African companies are recorded on the database. This is because the
Centre relies on the contribution of data (like annual financial reports) from African
stock exchanges, stockbrokers and the individual companies themselves. The
importance of encouraging all African stakeholders to contribute as much information
as possible, in order to ensure that comparable data is collected, is vital to the
successful development and use of the database.<br>AFRIKAANSE OPSOMMING: Die Afrikasentrum vir Beleggingsontleding aan die Universiteit van Stellenbosch is
besig met die daarstelling en instandhouding van 'n databasis van kapitaalmarkte
van historiese finansiële- en markinligting van alle maatskappye op verskeie Afrika
effektebeurse (Suid-Afrika uitgesluit). Hierdie ondersoekverslag beoog om 'n
gebruikersgids saam te stel vir die sentrum se finansiële databasis met die
verwagting dat die databasis 'n omvattende bron van mark- en finansiële inligting vir
beleggers in Afrika sal word. Die gids verklaar voorts ook die gestandaardiseerde
kodestelsel wat ontwikkel was om toekomstige gebruikers toegang tot relevante data
te gee. Die gids poog ook om die instandhouding en verdere ontwikkeling van die
databasis te vergemaklik. Sommige van die kodefisering wat in die gids beskryf
word, is nie oorspronklik nie aangesien 'n voldoende kodestelsel reeds beskikbaar en
in gebruik is in die sentrum. Dit vorm egter deel van hierdie studieprojek aangesien
geen formele of gedokumenteerde gids vir die databasis se gebruik en
implementering beskikbaar is nie.
Die gids beskryf die klassifikasie en kodestelsel vir die verskeie lande, industrieë en
maatskappye wat op die sentrum se databasis gebruik word. Die klassifikasiestelsel
vir industrieë wat ontwikkel is, is nie so omvattend soos die globale
industrieklassifikasiestandaard waarop dit gebaseer is nie, maar dit is genoegsaam
om 'n redelike beskrywing van die kernaktiwiteite van Afrika se maatskappye te gee.
Die gids stel die gestandaardiseerde finansiële patroon wat op die sentrum se
databasis gebruik word (en gebruik sal word) bekend en dit beskryf ook die
individuele lynitems daarop. Die patrone wat sodanig geskep word gee 'n redelike
beeld van die jaarlikse finansiële state van Afrika se maatskappye in
ooreenstemming met internasionale algemene aanvaarde boekhoupraktyke. Patrone
vir balansstate, inkomstestate en kontantvloeistate vir die maatskappye is geskep.
Die waarde van die inligting op die databasis is gebaseer op die egtheid van die data
beskikbaar in die Afrikamaatskappye se jaarverslae en die interpretasie daarvan
wanneer dit op die datastelsel vasgelê word. Die definisies wat in die studieverslag voorkom, dien slegs as 'n handleiding om te vergoed vir die verskille in
boekhoureëls- en gebruike wat in verskillende lande bestaan.
Alle Afrikalande wat op die effektebeurs is, is nie ingesluit op die databasis nie
aangesien die sentrum op die verskaffing van inligting op Afrika se effektebeurse,
makelaars en individuele maatskappye aangewese is. Die belangrikheid om alle
Afrika rolspelers aan te moedig om soveel inligting as moontlik by te dra, is
deurslaggewend tot die suksesvolle ontwikkeling en gebruik van die databasis.
11
Bouzid, Ahmed T. "Parsing meta-communicational statements in dialogues : a computational model /." Thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-08182009-040338/.
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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.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2000.<br>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.<br>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.
13
Stimpert, Kelly. "Smokers' response to corrective statements and implications for media campaigns." restricted, 2008. http://etd.gsu.edu/theses/available/etd-11262008-101358/.
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Thesis (M.P.H.)--Georgia State University, 2008.<br>Title from file title page. Michael Eriksen, committee chair; Francis McCarty, Melissa Taylor, committee members. Description based on contents viewed July 24, 2009. Includes bibliographical references (p. 85-89).
14
Hall, Nancy. "Personal drawings as a political statement." Virtual Press, 1988. http://liblink.bsu.edu/uhtbin/catkey/724955.
Full textAbstract:
This creative project entailed the creation and display of ten drawings. These drawings were to be the result of research into the lives and artistic styles of a number of visual artists who explored political and social themes. The goals of the artist of the creative project were to develop and extend her ability to produce a personal visual language, to communicate by way of her drawings certain feminist and social concerns, and to relate her treatment of the drawn figure to the treatment other artists have traditionally given these concerns.Within the context of the ten drawings submitted for this creative project, it became clear that the artist had begun to develop a personalized visual language. The human figures were indicated by outlines which suggested the three dimensional form in a manner that was distinctive to the artist while fitting into the realm of contemporary feminist and political art. Furthermore, these drawings described the humanist/feminist concerns of the artist.<br>Department of Art
15
Sarafraz, Farzaneh. "Finding conflicting statements in the biomedical literature." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/finding-conflicting-statements-in-the-biomedical-literature(963e490a-eeea-4f4c-864d-fb318899beed).html.
Full textAbstract:
The main archive of life sciences literature currently contains more than 18,000,000 references, and it is virtually impossible for any human to stay up-to-date with this large number of papers, even in a specific sub-domain. Not every fact that is reported in the literature is novel and distinct. Scientists report repeat experiments, or refer to previous findings. Given the large number of publications, it is not surprising that information on certain topics is repeated over a number of publications. From consensus to contradiction, there are all shades of agreement between the claimed facts in the literature, and considering the volume of the corpus, conflicting findings are not unlikely. Finding such claims is particularly interesting for scientists, as they can present opportunities for knowledge consolidation and future investigations. In this thesis we present a method to extract and contextualise statements about molecular events as expressed in the biomedical literature, and to find those that potentially conflict each other. The approach uses a system that detects event negations and speculation, and combines those with contextual features (e.g. type of event, species, and anatomical location) to build a representational model for establishing relations between different biological events, including relations concerning conflicts. In the detection of negations and speculations, rich lexical, syntactic, and semantic features have been exploited, including the syntactic command relation. Different parts of the proposed method have been evaluated in a context of the BioNLP 09 challenge. The average F-measures for event negation and speculation detection were 63% (with precision of 88%) and 48% (with precision of 64%) respectively. An analysis of a set of 50 extracted event pairs identified as potentially conflicting revealed that 32 of them showed some degree of conflict (64%); 10 event pairs (20%) needed a more complex biological interpretation to decide whether there was a conflict. We also provide an open source integrated text mining framework for extracting events and their context on a large-scale basis using a pipeline of tools that are available or have been developed as part of this research, along with 72,314 potentially conflicting molecular event pairs that have been generated by mining the entire body of accessible biomedical literature. We conclude that, whilst automated conflict mining would need more comprehensive context extraction, it is feasible to provide a support environment for biologists to browse potential conflicting statements and facilitate data and knowledge consolidation.
16
Fourie, G. J. (Gerrie). "Creation of a fault bank for RSA value added statements." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/49673.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: The aim of the study is to establish a fault bank that highlights the differences
between the published Value Added Statement of various companies and a
standardised Value Added Statement. This standardised Value Added
Statement is obtained from an already existing database. In the attached
Appendices, full details of the analysis done between the standardised Value
Added Statement and the published Value Added Statement are presented.
This report highlights the differences of the Value Added Statement between
various sectors of the Johannesburg Stock Exchange, the various years of
reporting, and the various companies.
No Standard Accounting Practice exists for the preparation of Value Added
Statements resulting in variations on the theme. Material differences exist
between the various sectors, companies in a sector compared with other
companies in the same sector, and there are even differences in companies
reporting from one year to the next. In addition, it is also clear that in the
reporting of the Value Added Statement, companies do not show any sign of
improvement over the years.
From this it is clear that there are significant shortcomings in the preparation
of the Value Added Statement. There is a serious need for an Accounting
Standard to be set in the reporting of the Value Added Statement, and
companies should be obligated to comply herewith if the Value Added
Statement is to be used as a meaningful criterion. It is important to ensure
meaningful comparisons between various sectors, various years of analysis,
and even various companies in different sectors of the Johannesburg Stock
Exchange.<br>AFRIKAANSE OPSOMMING: Die doel van die verslag is die opstel van 'n foutbank wat verskille uitwys van
verskeie maatskappye se gepubliseerde Toegevoegedewaardestaat en 'n
gestandardiseerde Toegevoegdewaardestaat. Hierdie gestandardiseerde
Toegevoegdewaardestaat is verkry uit 'n alreeds bestaande databasis. Die
vergelykings is opgesom in die aangehegte bylaes.
Die verslag wys verskille uit tussen verskillende sektore op die
Johannesburgse Effektebeurs, jare van rapportering en verskillende
maatskappye.
Daar is geen Standaard Rekeningkundige voorskrifte nie - gevolglik is daar
heelwat variasie op die tema. Verskillende sektore verskil wesenlik van
mekaar, maatskappye in 'n sektor verskil wesenlik van ander maatskappye in
dieselfde sektor en daar is selfs verskille in hoe maatskappye van jaar tot
jaar gerapporteer het. Dit is ook duidelik soos die jare verloop dat
maatskappye se verslagdoening geen verbetering toon nie.
Die afleiding is dat daar tekortkominge is in die voorbereiding van die
Toegevoegdewaardestaat. 'n Rekeningkundige Standaard sal daargestel
moet word en maatskappye sal verplig moet word om hieraan te voldoen as
die Toegevoegdewaardestaat gebruik wil word as 'n betekenisvolle maatstaf.
Dit is uiters belangrik om te verseker dat betekenisvolle vergelyking getref sal
kan word oor verskeie jare, tussen verskeie sektore en selfs tussen verskeie
maatskappye in verskeie sektore op die Johannesburgse Effektebeurs.
17
Carrasco, Luis Eduardo. "Analysis of Environmental Impact Statements for Highway Projects in North Carolina." NCSU, 2002. http://www.lib.ncsu.edu/theses/available/etd-07152002-170729/.
Full textAbstract:
The objectives of this research were (1) to discover associations among economic and environmental factors of highway projects considered in environmental impact statements from 1980 to 1999 produced by the North Carolina Department of Transportation, and (2) study whether this information changed through time, including whether a discernible change occurred when biodiversity regulations were introduced. Multivariate analyses tools were used for this purpose with data collected from 43 EISs. Two main relationships were found, between geographical region and environmental impacts, and between environmental impacts and economic characteristics of projects. While a relationship between geographical region and environmental impacts was expected, the relationship between environmental impacts and economic characteristics of a project was not. This relationship suggests that more environmental impacts occurred or are identified in high-income counties. However, information pertaining to farmland potentially impacted is reported inconsistently in NCDOT documents and cannot be used reliably for comparison purposes. For this reason, environmental impacts in lower-income counties may be seriously underestimated. According to the variables selected for this study, and assuming they effectively represent biodiversity treatment in EISs, logistic discrimination analyses provided some evidence that the CEQ regulation of 1993 concerning treatment of biodiversity had an effect on EISs. This effect might suggest either an improvement in data quality and/or an increase in the attention given to impacts to wetlands and to endangered species included in EISs because of demands from the regulation. Economic factors and impacts to property in EIS, and of geographic location, environmental impacts, and environmental assessment factors showed significant time trends. However, these relationships have not been affected by environmental regulation.
18
Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.
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Gasnolar, Jasmina. "Additions to the present USB database : income statements (1990-2000) : an exploratory study." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49743.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: The study involves an examination of the current situation of the responsibility of
companies listed on the Johannesburg Stock Exchange on the disclosure requirements of
the accounting standards. In 1995, Statement AC 108 'Inventories' was introduced and it
deals with the definition and disclosure of cost of sales. In 1997, Statement AC 306 was
introduced and deals with the scope, calculation and disclosure of headline earnings per
share (HEPS).
The research shows that since the disclosing requirements of Statements 108 and 306
(cost of sales and HEPS) were published, there has been a significant effect on the nature
of disclosure of these items by listed South African companies.
In addition, income statement items (not yet part of the USB database) were identified and
will be loaded onto the USB database of income statements of industrial companies listed
on the JSE. These items are:
~ Cost of sales,
~ Gross profit,
~ Gross profit percentage, and
~ HEPS.
A large sample of four hundred companies' financial statements over an eleven year
period (1990 - 2000) was reviewed, and the data regarding sales, cost of sales, EPS,
HEPS, exceptional items, abnormal items and extraordinary items were recorded on a
spreadsheet model. Regarding cost of sales, the gross profit and gross profit percentage were calculated, and
the arithmetic and weighted means were calculated.
The data was analysed against the disclosure requirements and it was found that thirty
percent of the companies on the USB's database reports cost of sales as an item on the
income statement (without disclosing the item as specified above in "notes to the income
statement)". Seventy percent reports cost of sales as a note underoperating profit in the
income statement. First in, first out (FIFO) is the method of inventory valuation that is
clearly the dominant method used by listed companies in South Africa.
An analysis of the HEPS of the listed companies revealed a similar trend and the majority
of companies disclosing HEPS do so as per the requirements set out in Statement AC
306.<br>AFRIKAANSE OPSOMMING: Hierdie studie behels 'n ondersoek na die huidige situasie van maatskappye wat genoteer
is op die Johanneburg Effektebeurs se verantwoordelikheid ten opsigte van bekendmaking
van rekeningkundige standaarde. Gedurende 1995 is Standpunt RE 108 gepubliseer en
dit handel oor die defineëring en openbaarmaking van koste van verkope. Gedurende
1997, is Standpunt RE 306 bekendgestel en handel oor die omvang, berekening en
bekendmaking van wesensverdienste per aandeel.
Die navorsing toon dat sedert Standpunte 108 en 306 (koste van verkope en wesensverdienste
per aandeel) gepubliseer is, daar 'n aansienlike effek op die aard van
bekendmaking van hierdie items deur genoteerde Suid Afrikaanse maatskappye is.
Verder is inkomstestaat items (wat nog nie deel van die USB databasis is nie)
geidentifiseer en sal op die USB databasis van inkomstestate van industriële maatskappye
genoteer op JEB geplaas word. Hierdie items is:
~ Koste van verkope,
~ Bruto wins,
~ Bruto wins persentasie, en
~ Wesensverdienste per aandeel.
'n Groot steekproef van 400 maatskappye se finansiële state oor 'n 11 jaar tydperk
(1990 - 2000) is nagegaan, en die inligting aangaande verkope, koste van verkope,
verdienste per aandeel, wesensverdienste per aandeel, abnormale en uitsonderlike items
is opgeneem in 'n sigblad model.
Wat die koste van verkope betref, is die bruto wins en bruto wins persentasie bereken, en
die gewone sowel as die geweegde gemiddeldes is bereken.
Die data is geanaliseer teen die bekendmaking vereistes en daar is gevind dat ongeveer
dertig persent van die maatskappye op die USB se databasis rapporteer koste van
verkope as 'n item op die inkomstestaat. Sewentig persent rapporteer koste van verkope
as 'n nota onder bedryfswins in die inkomstestaat. Eerste in, eerste uit (EIEU) is duidelik
die vooraadwaardasie wat die meeste gebruik word deur genoteerde maatskappye in
Suid Afrika.
'n Analise van die wesensverdienste per aandeel van die genoteerde maatskappye dui 'n
soortgelyke tendens en die meerderheid van maatskappye wat wesensverdienste per
aandeel verklaar, doen so volgens die vereistes soos neergelê in Standpunt RE 306.
20
Bardinet, Claude. "Teledetection, environnement et urbanisation : de l'image globale aux objets geographiques, applications a l'impact de l'urbanisation sur les paysages en afrique et en chine." Paris 8, 1987. http://www.theses.fr/1988PA080220.
Full textAbstract:
Les images numeriques de satellites nous donnent une vision nouvelle multispectrale et multitemporelle des paysages, a differentes echelles. On observe par satellites la signature spectrale des objets geographiques, c'est-a-dire la mesure du spectre d'un objet dans une ou plusieurs bandes (lumiere visible, infrarouge proche, moyen et thermique, bandes radar). Ce spectre est observe a differentes echelles en fonction du pixel (limite de resolution au sol). La recherche est axee sur l'afrique du nord, le sahel et l'afrique centrale, l'afrique de l'est et la chine de l'est. L'infographie de l'environnement est realisee a diverses echelles a partir d'une base de donnees multisatellites constituee lors de la realisation des programmes lanchad, simulation spot et codata. A echelle zonale, on cartographie par meteosat, l'algerie du nord, la regionale, on cartographie les paysages physiques de bandiagara et de mopti (mali) par meteosat, landsat mss et le radar sir-a; puis les paysages d'iringa et de karema (tanzanie) par meteosat, noaa-tiros n, landsat mss et tm; on cartographie la mise en valeur du milieu, soit la riziculture de mopti (mali) par simulation spot, des perimetres irrigues (djebel amour, algerie) par spot, l'emprise de l'amenagement hydro-agricole a xintai (hebei, chine de l'est) par landsat. Aux echelles urbaines, on cartographie la morphologie urbaine de n'djamena (tchad) et annaba (algerie) par landsat mss et par photographies aeriennes numerisees. On realise le pretraitement automatique des donnees par detection des contours et lineaments, puis la classification thematique dirigee. La realite de terrain a ete observee en algerie, au tchad, au mali, en tanzanie et en chine. On cherche a demontrer l'efficacite du traitement infographique des donnees satellitaires pour une cartographie de l'environnement<br>Satellite's digital imagery gives us a new multispectral and multitemporal vision of landscapes at different scales. We observe the multispectral signature of geographical objects, that means quantitative measure of their properties at one or several wavelength intervals from visible to infrared (near, medium and thermal) and in radar bands. At each scale, the pixel gives the ground resolution and an integrated radiance mapping unit. The research is focused on north, central, sahelian and east africa, and on east china. The computer aided mapping of land use and environment is made at different scales. The data base has been done in lanchad, spot simulation and codata programs. At zonal scale, we observe north africa (algeria and tunisia) and sahel by meteosat, and tanzania by noaa-tiros n and meteosat. At regional scale, we observe physical landscape of mopti and bandiagara (mali) by meteosat, landsat mss and sir-a data and by spot simulation; we observe iringa and karema (tanzania) by meteosat, noaa-tiros n and landsat mss and tm data; we observe land use units like rice fields (mopti mali) by spot simulation, irrigated farms in djebel amour (algeria); we observe at regional scale the area of handan-xintai and the hydrological network (china). At urban scales, we observe the morphology of the urban areas of n'djamena (tchad) and annaba (algeria) by landsat and digitized aerial data. We have used automatic preprocessing in edge detection and lineament analysis, and supervised classification in thematic mapping. Ground truth controls have been done in algeria, tchad, mali, tanzania and china. Our aim was to demonstrate the efficiency of multisatellite data processing in the environmental mapping
21
Goodwin, Jennifer D. "The valuation and accounting treatment of goodwill arising on consolidation : a survey of companies making corporate acquisitions during the period, 1980-1983 /." Title page, table of contents and abstract of thesis only, 1985. http://web4.library.adelaide.edu.au/theses/09ECM/09ecmg656.pdf.
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Motswagae, Pauline. "Analysis of value-added reporting by listed industrial companies on the Johannesburg Stock Exchange." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/72018.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 1998.<br>ENGLISH ABSTRACT: The study investigated the divergent practice in the presentation of Value-Added Statements
(V AS) by industrial companies on the Johannesburg Stock Exchange. A standard statement
(for 1997 only), as suggested by the author, was constructed for all 188 companies analysed to
eliminate unusual or faulty recording of certain items. Overall, the calculated value added
differed from that published by the companies due to the inclusion of certain items which are
specific to particular companies. The information compiled during the investigation will also
he used to upgrade the database of the University of Stellenbosch Business School.
The results of the study suggest that there are indeed some deep-rooted conceptual problems
in reporting value added as well as problems associated with the treatment of individual items
in the statement. Taxation reporting in the V AS was found to be the major item where
inconsistency was prevalent. Of the 188 companies studied, about forty percent included what
the author tenned "taxation mistakes" in their VAS. Minority reporting was found to be
another significant problem area where companies were very inconsistent in reporting the
item. In addition, there were some strange items that the writer came across in the published
VAS.
[f value added is to be accepted as a useful tool in financial reporting, that is, if it is to gain
popularity and usefulness, it must be derived from a consistent model and should be
systematically applied.<br>AFRIKAANSE OPSOMMING: Die studie het die verskillende wyses ondersoek waarop Toegevoegdewaardestate (TWS)
opgestel is deue industriele maatskappye op die Johannesburgse Effektebeurs. 'n Standaard
staat (slegs vir 1997) soos voorgestel deur die skrywer is opgestel vir elk van die 188
maatskappye wat ontleed is ten einde ongewone of foutiewe rapportering te elimineer. Oor die
aigemeen het die berekende toegevoegde waarde verskil van die syfers soos gepubliseer deur die
maatskappy. Die verskille was hoofsaaklik toe te skryf aan die insluiting van sekere items wat
uniek was aan bepaaJde maatskappye. Die informasie versamel gedurende hierdie ondersoek sal
ook gebruik word om die databasis van die Bestuurskool van die Universiteit van Stellenbosch
op te gradeer.
Die resultate van die studie het getoon dat daar weI sommige diep-geworteide konseptuele
probleme in die rapportering van toegevoegde waardc bestaan het sowel as probleme
geassosieer met die hantering van individuele items in die TWS. Veertig persent van die 188
maatskappye ondersoek, het belastingfoute (soos deur die skrywer omskryf) ingesluit in die
gepubliseerde TWS. Die rapportering van minderheidsbelang was ook 'n groot probleem area
wat gelei het tot 'n groot mate van inkonsekwente rapportering. Verder het die skrywer op 'n
hele aantal ongewone items in die gepubliseerde TWS gevind.
As toegevoegde waarde as 'n handige hulpmiddel in finansiele rapportering aanvaar wil word,
dit is om groter populariteit en groter gebruikswaarde te verkry, sal dit ontwikkel moet word uit
'n bepaalde model, en op 'n sistematiese wyse opgestel word.
23
Moroz, Rose. "Teacher receptivity to system wide change: The introduction of student outcome statements in secondary schools in Western Australia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1999. https://ro.ecu.edu.au/theses/1223.
Full textAbstract:
The study has three aims. One is to investigate teachers’ receptivity to the use of Student Outcome Statements in Western Australian government secondary schools. The dependent variable is receptivity towards the use of Student Outcome Statements and is measured in four aspects: Overall Feelings, Attitudes, Behaviour Intentions and Behaviour. Two is to investigate the relationships between receptivity, as the dependent variable and ten independent variables: non-monetary cost benefits, alleviation of fears and concerns, significant other support, feelings compared to the previous system, shared goals (shared teaching goals and cohesiveness), collaboration (team teaching, involvement in decision making and teacher collaboration) and teacher learning opportunities. Three is to investigate the relationships between receptivity and the independent variables in the context of the situation variables related to the school department and teacher. The situation variables are: school size, school location, socio-economic status, department size, department type, teacher status, teacher experience, sex, age, use of Student Outcome Statements and purpose to which Student Outcome Statements are put. The study will add to knowledge in three ways. First, it will test a model of major educational change at the beginning of the implementation stage in a centralised educational system. The model is based on existing research and combines variables from various studies including some from Western Australia and some from overseas. Second, it will provide new data on teacher receptivity to a major change in Western Australia: the use of Student Outcome Statements. Third, the study will provide advice to educational decision-makers and administrators on how best to implement system-level changes in a centralised education system. The empirical data for the study were collected using a teacher questionnaire including existing and newly developed scales. There were 126 valid questionnaires returned to the researcher from 30 different senior high schools across Western Australia. An analysis of the scales measuring each variable was undertaken using a Rasch measurement model. For each variable, the difficulties of the valid items were calibrated on the same interval level scale as the variable measures. While acceptable scales were developed and used, they could all be improved and should he further developed for any future research. A preliminary analysis of the data was undertaken to investigate teacher receptivity to the use of Student Outcome Statements. Zero-order Pearson Product-Moment correlations were calculated between the dependent variables and the group one independent variables between the dependent variables and the group two independent 'variables and the two groups of independent variables and between the dependent variables and the situation variables and were investigated using multiple regression analysis. The preliminary result indicated that 91% of teachers supported the use of Student Outcome Statements. The most significant reasons for using Student Outcome Statements were for the purpose of monitoring student achievement (96%), planning teaching and learning programmes (91%) and collecting student assessment information (84%). The group one independent, variables non-monetary cost benefits, significant other support and feelings compared to the previous system had moderate to strong positive correlations with the dependent variables (Overall Feelings, Attitudes, Behaviour Intentions and Behaviour). The group two independent variables involvement in decision-making and collaboration had a moderate positive relationship with Behaviour and team teaching had a small negative relationship with Behaviour. Teacher learning opportunities had a small positive relationship with Overall Feeling, Attitudes and Behaviour Intentions. Involvement in decision-making and collaboration had a small positive relationship with Behaviour Intentions. Cohesiveness had a small positive relationship with Attitudes and team teaching had a small negative relationship with Attitudes. Involvement in decision-making had a small positive relationship with Overall Feelings. There was no relationship between the dependent variables and the situation variables. All the group one and group two independent variables together explained 59% of the variance in Behaviour Intentions, 48% of the variance in Attitudes, 50% of the variance in Behaviour Intentions and 40% of the variance in Behaviour. The situation variables did not account for any significant variance in the dependent variables. The implication of these results for the theory of system-wide educational change in a centralised system such as Western Australia and for education administrators are discussed.
24
Kotze, Johannes Gideon. "Korporatiewe verwantskappe en die eliminering van dubbeltelling in die industriele sektor van die Johannesburgse effektebeurs (1984-85)." Thesis, Stellenbosch : Stellenbosch University, 1986. http://hdl.handle.net/10019.1/65224.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 1986.<br>INLEIDING: Maatskappye publiseer jaarliks finansiële state waarin o.a. items soos direkteursvergoeding, ouditfooie, belasting, ens. verskyn. Daar word op 'n gereelde basis by die Universiteit van Stellebosch Nagraadse Bestuurskool (USBS) navorsing gedoen om die tendense van hierdie en ander items te volg. Alhoewel items van belang en die gepaardgaande bedrae relatief maklik geïdentifiseer kan word in die finansiële state van elke maatskappy, onstaan die verskynsel "dubbeltelling" wanneer finansiële inligting van sommige maatskappye bestuur word.
25
Tajpour, Azadeh. "The observer effect." Claremont Graduate University, 2010. http://ccdl.libraries.claremont.edu/u?/stc,77.
Full textAbstract:
My work explores the gray area and the shifting border between "us" and "other." It investigates the helplessness and the submissiveness on both sides of this spectrum and one's passivity that makes the "pain of others" inevitable. Moreover, it examines the individual and collective experiences of guilt and complicity in relation to world events. I am interested in the selective and repressed memories of individuals and nations, the reluctance to look and the ability to forget.
26
Tice, Rebecca N. "Bestiary." Claremont Graduate University, 2010. http://ccdl.libraries.claremont.edu/u?/stc,79.
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27
Kane, Gregory D. "Accounting data and stock returns across business-cycle associated valuation change periods." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-07282008-134006/.
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Gerhardy, Peter G. "The impact of the issue of statement of accounting standards AAS12 on the presentation of the statement of sources and applications of funds in Australian financial reports /." Title page, contents and introduction only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ecg368.pdf.
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Hinman, Jessica Marie. "TITLE: EFFECTS OF ACCEPTANCE AND DEFUSION ON VERBAL SELF-STATEMENTS AND PHYSIOLOGICAL MEASURES IN INDIVIDUALS WITH AUTISM SPECTRUM DISORDER." OpenSIUC, 2018. https://opensiuc.lib.siu.edu/theses/2296.
Full textAbstract:
Behavior analysis has long been a field which has rooted itself in science and observable, measurable behavior, long avoiding the subject of private events such as thoughts and emotions and largely focusing applied work with individuals with disabilities. However, the prevalence of anxiety and depression among adolescents and young adults with autism spectrum disorder (ASD) and other developmental disabilities (DD) is an issue which can hinder the development of social relationships and success in higher education. The current study used a pre- post- group design to evaluate the efficacy of implementing two components of Acceptance and Commitment Therapy (ACT) with adolescents and young adults with ASD to change the function of verbal statements made about the self while discussing a negative thought. Additionally, participants wore a biofeedback wristband to measure their heart rate while discussing the thought before and after completing either an acceptance + defusion activity or a control activity. The findings of this study suggest that an acceptance + defusion activity was effective in increasing pragmatic statements and statistically significant in decreasing unworkable statements. Although the findings regarding the changes in heart rate were not statistically significant, future studies should continue to investigate ACT's effects of private events such as thoughts, feelings, self-rules, and physiological processes. With limited research within the field of behavior analysis focusing on using ACT with individuals with ASD and DD, the results of this study support a clinical utility of ACT to improve the lives of individuals with ASD.
30
Willis, Genevieve L. "Does a rising intonation at the end of a spoken statement affect a witness's credibility?" Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2000. https://ro.ecu.edu.au/theses/1381.
Full textAbstract:
Past research has shown that the speech style employed by 11 witness in a jury trial may affect their credibility (Erikson, Lind, Johnson, & ()'Barr, 1978). One common linguistic device used by witnesses is a rising intonation, which is defined as the inflection of a speaker’s tone that occurs at the end of a spoken passage. Past research has shown that the use of a rising intonation in speech can add a questioning tone to a passage or signify that the speaker is unsure of what they are saying (Smith and Clark. 1993). If a witness uses a rising intonation they may sound less believable to a juror. The effect of rising intonation on the credibility of witness testimony was examined in the present study. Three independent variables were tested: the intonation contour at the end of a spoken witness statement (rising or nonrising); the gender of the witness; and the gender of the participant. Five dependent variables relating to how subjects judged the believability and credibility of the witness statements were measured. The primary finding was that rising intonation alone did not significantly affect perceptions of the speaker's credibility. However, the gender of the speaker was found to affect overall believability, with female speakers being rated as significantly less believable than male speakers. The results are interpreted from a sociocultural perspective, with the suggestion that rising intonation, given its frequency of use amongst Australian speakers, does not seem to indicate that the speaker is uncertain about their statements.
31
Blatus, Richard J. "Altering the mission statement the training of firefighters as intelligence gatherers /." Thesis, Monterey, Calif. : Naval Postgraduate School, 2008. http://edocs.nps.edu/npspubs/scholarly/theses/2008/Sept/08Sep%5FBratus.pdf.
Full textAbstract:
Thesis (M.A. in Security Studies (Homeland Security and Defense))--Naval Postgraduate School, September 2008.<br>Thesis Advisor(s): Bach, Robert. "September 2008." Description based on title screen as viewed on November 03, 2008. Includes bibliographical references (p. 53-55). Also available in print.
32
Arendse, Franklin Eugene. "Implementing the new technology curriculum statement in the context of the knowledge economy." Thesis, Stellenbosch : Stellenbosch University, 2010. http://hdl.handle.net/10019.1/80771.
Full textAbstract:
Thesis (MEd) -- Stellenbosch University, 2010.<br>ENGLISH ABSTRACT: The new Technology curriculum was included in the National Curriculum Statement
(Department of Education, 2005) as part of the broader intention of serving as the vehicle for
reconstructing our society and our orientation towards education for the 21st century. In this
narrative I will start by exploring the congruence between the technology curriculum,
globalisation and the knowledge economy, the related discourses and the expectations these
create for technology education in the Further Education and Training and General Education
and Training bands in secondary education in South African schools. I will continue by critically
engaging with the discourses and school-based patterns of engagement that shape the technology
curriculum as well as teaching and learning practices in a secondary school. By locating my
arguments within Pierre Bourdieu’s theories of habitus, field and strategies, as elaborated on by
Lingard and Christie (2003), as well as Foucault’s theory of power, this narrative will engage
with the perceived gap in the policy implementation process. This gap consists of a myriad of
contextually interrelated factors that interact with the achievement of the prescribed outcomes
and ultimately the intention of shaping learners for meaningful participation in the knowledge
economy.
33
Harvey, Nicholas. "The role of the environment impact statements under the South Australian Planning Act from 1982-1993 /." Title page, contents and abstract only, 1993. http://web4.library.adelaide.edu.au/theses/09PLM/09plmh342.pdf.
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Paino, Halil. "Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1841.
Full textAbstract:
This thesis studies dysfunctional audit behaviour in the Malaysian context; to date, no previous study has examined this issue. Within this context, the thesis sets outto accomplish two main goals: (1) to investigate the factors contributing to dysfunctional audit behaviour, and (2) to examine whether audit firm, audit team and individual factors affect dysfunctional audit behaviour.
This study was carried out to coincide with the Practice Review currently undertaken by the Malaysian Institute of Accountants (M.I.A.), while the current incidence of auditing and accounting scandals in Malaysia provide another factor that prompted this study. The study was conducted in two phases. The first phase, i.e. the pilot study, explored the incidence of dysfunctional audit behaviour; the second phase, i.e. the main survey, investigated and examined the factors contributing to dysfunctional audit behaviour.
This study extends earlier studies on dysfunctional audit behaviour by examining three different factors, namely audit firm, audit team and individual factors. Dysfunctional audit behaviours investigated are: acceptance of weak client explanations; superficial review of documents; reduction of standards of work below levels considered reasonable; failure to research an accounting principle, and premature sign off. Results of the pilot study and main survey demonstrate the existence of dysfunctional audit behaviour in Malaysian practices.
Unlike earlier studies of dysfunctional audit behaviour, this study involves the use of higher ranking audit personnel in its sample. The study shows that Audit Managers are resorting to some dysfunctional audit behaviour, and that, given their managerial and supervisory roles, the implications of their behaviour could be serious. Respective professional bodies such as the M.I.A. should react to these incidences, since this behaviour could affect audit quality in the long run. Stronger regulations and a greater emphasis on the ethical aspects of such behaviour are suggested. The results suggest that the M.I.A. might seek to have the law, especially the
Accountants Act 1967, amended, so that it can investigate its members for suspected dysfunctional behaviour or wrongdoings, instead of waiting for complaints and referrals. In addition, since the incidence of dysfunctional behaviour relates to individual attitudes to formal controls, it is suggested that the management of audit firms should communicate matters relating to audit quality to their personnel at all levels. Implementation of programs to educate personnel at all levels can help the profession and firm to address the phenomenon of dysfunctional audit behaviour, while the introduction of mandatory minimum hours of Continuing Professional Education (CPE) could support this discussion. While such CPE programs can help prevent the occurrence of dysfunctional behaviours, the mechanism that will help most is adherence to audit field work standards together with appropriate supervision.
35
Beaton, Richard C. "God-language in Romans an analysis of explicit and implicit [THEOS] statements in a proposed historical context /." Theological Research Exchange Network (TREN), 1994. http://www.tren.com.
Full text
36
Teaster, Fred Jackson. "Positive self-talk statements as a self-esteem building technique among female survivors of abuse." [Johnson City, Tenn. : East Tennessee State University], 2004. http://etd-submit.etsu.edu/etd/theses/available/etd-1115104-145835/unrestricted/TeasterF121404f.pdf.
Full textAbstract:
Thesis (M.A.L.S.)--East Tennessee State University, 2004.<br>Title from electronic submission form. ETSU ETD database URN: etd-1115104-145835 Includes bibliographical references. Also available via Internet at the UMI web site.
37
Hooi, Lee Yuen. "The impact of changes in accounting standards on the format of funds statement : 1985-1987 /." Title page, contents and introduction only, 1988. http://web4.library.adelaide.edu.au/theses/09EC/09ech779.pdf.
Full text
38
Adams, Robert M. "Secondary school vision and mission statements : how do principals use this to enhance school objectives and outcomes?" Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95679.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2012.<br>Vision and mission statements are believed to play an important role in organisations in their quest to provide clear and concise guidance to their ambitions and purpose. This is especially true for not-for profit organisations as they do not have a ‘bottom-line’ to drive performances and other strategic decisions.
Although several studies have been conducted on the effect of effective vision and mission statements on organisations, there is no evidence of a study having been conducted on secondary schools in the Helderberg area, to the best of the researcher’s knowledge.
The aim of this study was to explore the extent to which the vision and mission statements are communicated and used within the two secondary schools as part of their decision making processes, especially by the principals of these schools.
In order to sufficiently address the implementation, communication and integration of the vision and mission statements in the secondary schools, the following research questions were formulated:
• What is the level to which the school’s mission and vision statements are used by its principals to guide decision-making processes and the setting of goals and ambitions?
• How well are the school’s mission and vision statements communicated to – and understood by its stakeholders?
• How to properly create and integrate the school’s vision and mission statements in order to ensure improved and sustainable academic performances
This study explores the levels of communication of the vision and mission statements most notably by the principals to the rest of the school’s stakeholders and the integration of these statements into the daily decision making processes. Furthermore, the study investigates the review process of these statements and whether the principals embody the values and visions of their respective schools.
From the analysis of the findings, it was clear that these statements are still largely unknown within the two schools, as only 54% of the correspondents have ever seen these statements. The views were varied about whether principals have communicated the vision and mission statements to the stakeholders of the schools. According to Sherman (2001: 24) the ability to clearly and concisely communicate the vision and mission of the organisation is a critical characteristic of leadership.
The study also concluded that the statements appeared to not have been fully understood, embodied and communicated by both the principals interviewed. The lack of a clear strategy and the focus on solving crisis issues at the schools were evident during the interviews with both principals.
This research findings were analysed, concluded and recommendations made on the factors that could assist the establishment, communication and integration of the vision and mission statements within secondary schools within the Helderberg area.
39
Steenkamp, L. P. "Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52766.
Full textAbstract:
Study project (MAcc)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: Earnings per share and headline earnings per share are two popular performance measures, in
spite of a number of shortcomings. This assignment argues that an additional performance
measure ought to be disclosed in the financial statements, namely maintainable earnings. The
objective of maintainable earnings is to give an indication of the core earnings of the company,
excluding the effect of non-recurring items that are not expected to influence the financial results in
future years.
The reason for this performance measure is mainly based on the needs of the users of financial
statements and the application that it finds in their analises. There is circumstancial evidence that
shows that users want an indication of maintainable earnings per share. It is also argued that the
disclosure of maintainable earnings is in the interest of the users of financial statements, as they
do not necessarily have the knowledge or time to make the necessary calculations for themselves.
The recommendations made are, among others, that non-recurring items be excluded from the
calculation of headline earnings and that changes in accounting estimates be done retrospectively.
Recommendations for comprehensive disclosure are also made to be of help in the evaluation of
earnings.<br>AFRIKAANSE OPSOMMING: Verdienste per aandeel en wesensverdienste per aandeel is twee gewilde prestasiemaatstawwe,
ten spyte van 'n aantal tekortkominge. Hierdie werkstuk lewer 'n betoog dat 'n addisionele
maatstaf in die finansiële state geopenbaar behoort te word, naamlik handhaafbare verdienste.
Die doelstelling van handhaafbare verdienste is om 'n aanduiding te gee van die kernverdienste
van 'n maatskappy, geskei van die effek van eenmalige items wat na verwagting nie die resultate
in toekomstige jare sal beïnvloed nie.
Die beweegrede vir so 'n maatstaf word in hoofsaak gebaseer op die behoeftes van gebruikers van
finansiële state en die aanwending wat dit in hul analises kan vind. Daar is
omstandigheidsgetuienis wat daarop dui dat gebruikers In aanduiding verlang van die
handhaafbare verdienste per aandeel. Daar word ook In betoog gelewer dat die openbaarmaking
van handhaafbare verdienste in die belang van gebruikers is, aangesien die moontlikheid bestaan
dat gebruikers nie noodwendig die kennis of tyd het om self so In berekening te maak nie.
Die voorstelle wat gemaak word, behels onder andere die uitsluiting van eenmalige items uit die
berekening van handhaafbare verdienste en dat veranderinge in rekeningkundige ramings
terugwerkend aangepas behoort te word. Daar word ook voorstelle gemaak vir omvattende
openbaarmaking ten einde die oorweging van verdienste te vergemaklik.
40
Jaffar, Yacoob. "An investigation of the number of shares reported by JSE-listed companies and the effect on the net asset value or tangible net asset value ratio disclosed in annual reports for the 2000-2009 financial years." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8538.
Full textAbstract:
Thesis (MBA)--University of Stellenbosch, 2011.<br>In the absence of clear accounting guidelines, the closing number of shares reported in the company annual report is not always equivalent to the closing balance of the group shares.
The closing balance of the number of shares of 111 companies listed on the Johannesburg Stock Exchange, for the period 2000 to 2009, was analysed and compared to an electronic database, managed and maintained by the Graduate School of Business of the University of Stellenbosch, on which a reconciliation of the closing number of group shares was recorded for the companies selected.
In addition, the effect of the incorrect number of shares reported in the annual report was compared to the net asset value and/or tangible net asset value ratio, to the extent that the information was available.
For the purposes of this empirical study, the mining, most of the financials, development capital and alternative exchange sectors were excluded.
41
Sinohuiz, Ibel M. "Anthropo-scenes." CSUSB ScholarWorks, 2017. https://scholarworks.lib.csusb.edu/etd/570.
Full textAbstract:
ARTIST
My work is a melding of mythology and personal experience. Growing up in the harsh desert of the Coachella Valley, I found refuge in music and art. My desire to become a drummer has leaded me to create a persona called Baby Lamb. Baby Lamb is a symbolic representation, as well as a physical manifestation of this desire and she is slowly evolving, eventually becoming my alter ego. Currently, the artwork that I create is a chapter in the life story of Baby Lamb.
BABY LAMB
Baby Lamb's art shows have included a collection of relics that have been made into a visual documentary of the artist's evolutionary presence. With guidance from Mama Lamb, Baby Lamb's ethereal mentor and ultimate drum Goddess; Baby Lamb is expressed through a variety of drum artifacts challenged by some of the most prominent drummers of our lifetime, John Bonham, Buddy Rich, and Jon Theodore.
MAMA LAMB
Mama Lamb is the original drum Goddess. She is a derivative of ancient rhythm masters from every spectrum of the universe and into the unknown. Mama Lamb is a symbol personified through earthly materials such as clay, glass, and real drum paraphernalia. Through these objects, Mama Lamb is able to help guide Baby Lamb into her authenticate self.
42
De, Jong Anton J. S. "An analysis of the construction and comparability of the value added statements published by companies listed on the Johannesburg Stock Exchange." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52094.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: This study examines the construction and comparability of Value Added
Statements published by listed industrial companies on the Johannesburg
Stock Exchange during a two-year period starting in 1999. No Accounting
Standard is presently available for preparing the Value Added Statement.
Therefore, this study has as its aim the encapsulation of the various faulty
recordings of different items in the statement.
The published financial statements for 1999 and 2000 of more than 200
companies were analysed and compared to a previously developed
standardised statement to ascertain items incorrectly included or omitted. The
inclusion or extraction of these items in the standardised statement determines
the actual value added by a company. The study also accurately identifies
those items that are mostly recorded incorrectly and which contribute to the
inadequacies of the Value Added Statement.
For the Value Added Statement to put the wealth created by an organisation in
a proper perspective, the comparability thereof will have to be enhanced by the
constant application of a methodical and uniform model that incorporates
clearly defined entries. Users of Value Added Statements should thus be able
to compare the results in a statement of an entity over a given period of time to
evaluate trends and cycles and should furthermore, be able to compare the
statements of various companies in order to determine the relative performance
of a company in the creation of wealth.<br>AFRIKAANSE OPSOMMING: Hierdie studie ondersoek die konstruksie en vergelykbaarheid van
Toegevoegdewaardestate wat gepubliseer is oor 'n tydperk van twee jaar,
beginnende 1999, deur industriële maatskappye wat op die Johannesburgse
Effektebeurs genoteer is. Geen Rekeningkundige Standpunt is tans beskikbaar
vir die opstel van Toegevoegdewaardestate nie. Gevolglik het hierdie studie dit
ten doel om die foutiewe inskrywings van verskeie items te identifiseer.
Die gepubliseerde finansiële state vir 1999 en 2000 van meer as 200
maatskappye is geanaliseer en vergelyk met 'n gestandaardiseerde staat wat
vooraf ontwikkel is. Die doel van hierdie analise was om items te identifiseer
wat verkeerdelik ingesluit is of weggelaat is in die betrokke state. Die werklike
waarde wat toegevoeg is, word gevolglik bepaal deur die insluiting of weglating
van die items in die gestandaardiseerde staat. Die studie identifiseer ook
daardie items wat die meeste verkeerdelik gerapporteer word en wat die
grootste bydrae lewer tot die vermindering in die aanwending en waarde van
die Toegevoegdewaardestaat.
Om werklik perspektief te plaas op die rykdom wat geskep word deur 'n
organisasie, sal die vergelykbaarheid van die Toegevoegdewaardestaat
verbeter moet word deur die deurlopende toepassing van 'n sistematiese en
konstante model wat duidelik omskryfde inskrywings inkorporeer. Die
gebruikers van Toegevoegdewaardestate moet dus in staat gestel word om 'n
vergelyking te tref tussen die resultate van 'n entiteit oor 'n gegewe tydperk ten
einde tendense en siklusse te evalueer, asook om die resultate van
verskillende maatskappye te vergelyk ten einde 'n maatskappy se relatiewe
werksverrigting te bepaal aangaande waardetoevoeging.
43
Groenewald, Jakobus Johannes. "Ontleding van die intertemporale en kruissektorale verdelingseienskappe van kontantvloeiverhoudings vir nywerheidsmaatskappye : resultate van die Johannesburgse Effektebeurs (1975-1993)." Thesis, Stellenbosch : Stellenbosch University, 1995. http://hdl.handle.net/10019.1/54818.
Full textAbstract:
Thesis (MBA)--Universiteit van Stellenbosch, 1995.<br>ENGLISH ABSTRACT: Traditional financial ratios are used by different analysts to predict and
evaluate various elements of a company. However, such ratios all suffer from
the basic limitation of accrual-based accounting, hence the perception that
cash flow ratios may be more suitable and possibly even more appropriate to
evaluate companies. Most of these applications employ parametric statistical
procedures of which the validity partly depends on the underlying
distributional properties of the ratio involved.
This study project is an evaluation of the underlying distributional
properties of forty seven cash flow ratios based on the published annual
results of 350 industrial companies, listed on the Johannesburg Stock Exchange
for the period 1975 to 1993. As an initial test, the results of the ratios
were subject to the null-hypothesis of normality as reflected by the p-values
of the chi - square and Kolmogorov-Smirnov tests respectively . Secondly, the
study project attempted to give an indication of the underlying distributional
properties by comparing the average with the median of the various cash flow
ratios.
The first evaluation was done for each ratio. after the data was aggregated,
for both the various divisions and over all the financial periods to evaluate
what is referred to as the sector as a whole. The results of this evaluation
clearly indicate that the underlying distributional properties are definitely
not normally distributed. However, the lack of normality may be founded in
either the lack of homogeneity between the various divisions. or due to the
aggregation of the various financial periods .
A second evaluation was done on the individual ratios for each financial
period. Although the different years lead to slightly different results it
is still apparent that the null-hypothesis of normality for the majority of
ratios are being rejected, especially consistent results to this effect were
found for the period 1988 to 1993.
A third and final evaluation was done on all the different ratios for the
individual divisions. Again the results for the different divisions vary,
but once again it ;s apparent that the null-hypothesis of normality is being
rejected for the vast majority of the ratios . In this regard the results of
specifically divisions industrial holding (15), food (25), engineering (28)
and electronics (29) are particularly consistent.
The lack of normality in the sector analysis may indicate the presence of
specific division relevant characteristics, while the results of the intertemporal
evaluation indicate that the distributional properties approximate
normality by aggregation over time . The analysis also proves beyond any doubt
that irrespective of whether disaggregation is done over either financial
periods or between the different divisions, ratios 02, 03, 06, 15, 16 and 17
are positive skewely distributed . Accordingly, ratios 13 and 27 are negative
skewely distributed .
If one has to advise a researcher or practitioner to whom an underlying normal
distribution of a cash flow ratio is important, one would probably advise in
the first instance to disaggregate over time, as a second app roach to
disaggregate over divisions, but never to treat the industrial sector as a
pooled sample.<br>AFRIKAANSE OPSOMMING: Tradisionele finansiele verhoudings word deur verskeie markontleders vir
verskillende voorspellings aangewend . Aangesien die verhoudings almal
onderworpe is aan die beperking van opgelope rekeningkundige waarde word
kontantvloeiverhoudings voorgehou as 'n nuttiger en moontlik selfs
doeltreffender metode om ondernemings te evalueer. In die meeste van die
toepassings word parametriese statistiese prosedures gebruik, waarvan die
geldigheid gedeeltelik berus op die onderliggende verdelingseienskappe van die
verhoudings.
Die werkstuk is 'n studie van die onderliggende verde' ingseienskappe van
sewe-en-veertig kontantvloeiverhoudings S005 jaarliks vir die tydperke 1975
tot 1993 gepubliseer is in die finansie1e verslae van 350 maatskappye wat
genoteer is in die nywerheidsektor van die Johannesburgse Effektebeurs. In
die verband is die resultate van die verhoudings eerstens onderwerp aan die
nulhipotese van normaliteit deur dit te evalueer aan die hand van die p-waarde
van sowel die chi-kwadraat- as Kolmogorov-Smirnovtoetse. Vervolgens dui die
werkstuk die onderliggende verdeling aan, deur die gemiddeld en mediaan van
die kontantvloeiverhoudings te vergelyk.
Vir die eerste evaluasie is alle verhoudings oar jie verskillende finansiele
tydperke en van die verskillende afdelings saamgevoeg am die sektor in die
geheel te eva1ueer. Vol gens die evaluasie is die onderliggende verde1ing van
die verhoudings nie normaal nie. Oit mag moontlik logies verklaar word deur
die heterogeniteit van die verskil1ende afde1ings, of weens die samevoeging
van die resultate oar verskillende finansiele tydperke.
Tweedens is die onderskeie finans;ele tydperke afsonder1ik ont1eed . A1 het
die resultate van die onderskeie termyne effens verskil, is dit duidelik dat
die nulhipotese van normaliteit by die oorgrotte meerderheid van verhoud ings
beslis verwerp moet word. Dit is interessant dat in die resu1tate van
spesifiek 1988 tot 1993 die hipotese absoluut konsekwent verwerp word.
laastens is die verhoudings afsonderlik vir elk van die onderskeie afdelings
ontleed. Weereens het die resultate van die onderskeie afdelings verskil,
maar dit was oak weer duidelik dat die oor9rote meerderheid van verhoudings
die nulhipotese van normaliteit verwerp . In die verband was veral die
resultate van die afdelings nywerheids beherend (15), voedsel (25).
ingenieurswese (28) en elektronika (29) merkwaardig konsekwent.
Die gebrek aan normaliteit tussen die verskillende afdelings mag maontlik
aantoon dat sekere eienskappe, eie aan die afdeling, die verdelingseienskappe
beinvloed . Die resultate van die intertemporale studie toon beslis dat
normaliteit benaderd word indien verhoudings oar tyd saamgevaeg word. Wat die
ontleding ook bo alle twyfel bewys is dat die verhoudings 02, 03, 06, 15, 16
en 17 vir die sektor as 'n geheel, die intertemporale- en die
kruissektorale-ontledings konsekwent onderliggend positief skeef verdee1 is.
Verhoudings 13 en 27 is egter onderliggend negatief skeef verdeel.
Aanbevelings rakende die onderliggende verdeling van kontantvloeiverhoudings
is beslis om eerstens verskillende finansiele tydperke te onderskei en
tweedens die verskillende afdelings. maar beslis om nie die nywerheidsektor
as 'n geheel te evalueer nie.
44
Hauman, Louis. "'n Konsepsuele evaluasie van kontantvloeistate." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51845.
Full textAbstract:
Thesis (MBA)--Stellenbosch Universiteit, 2000.<br>ENGLISH ABSTRACT: The important changes in real interest rates, deregulation, amalgamation and the change
of enterprise form from co-operatives to companies, require a new approach towards the
utilisation and management of capital in the agricultural business. The economic
environment has changed from a situation where management used nearly uncontrolled
amounts of capital to get turnover, towards a capital scarce situation where capital is
applied with caution and where profits are required. This new approach calls for focus on
working capital. This study proposes a conceptual approach to the evaluation of the
management of cash.
The concept of a STREAM / WELL of cash, as used by Hamman (1999) at the Business
School of the University of Stellenbosch, is described. The cash flow statements of some
co-operatives have been standardised to produce comparable figures for income from
operating -, investment- and financing activities. The STREAM / WELL approach with a
graphic presentation of income from operating -, investment - and financing activities are
used to demonstrate the usefulness thereof.
The conclusion is made that profit margins are too low in this kind of business because of
a lower than needed mark-up. The working capital cycle is too long in most of the
businesses, which indicates that too much working capital is used to generate the income.
Lastly, the growth in turnover is as a determinant factor for working capital, too
unpredictable and uncontrolled because of inherent qualities of this business
environment. The risk in this market, because of climate and uncontrollable factors, is not
calculated but indications are that this risk is high.<br>AFRIKAANSE OPSOMMING: Die ingrypende verandering van reële rentekoerse, deregulering, amalgamasies en
omskakeling van koöperasies na maatskappye, verg nuwe benaderings tot die bestuur en
aanwending van kapitaal in die landbou. Vanuit 'n omgewing waar omsette nagejaag is
met feitlik onbeperkte toegang tot fondse, het die landbouondernemings se benadering
verander na ondernemings met beperkte kapitaal wat oordeelkundig aangewend moet
word en bevredigende opbrengste moet lewer. Hierdie tendens noodsaak 'n gefokusde
benadering tot die bestuur van bedryfskapitaal. Die studie stel 'n konsepsuele benadering
voor om ondernemings se bestuur van kontant, soos gerapporteer in kontantvloeistate, te
evalueer.
Die konsep van 'n STROOM / PUT benadering, soos jare lank deur Hamman (1999)
gebruik om die begrippe te verduidelik aan die Bestuurskool van die Universiteit van
Stellenbosch, word omskryf. Die kontantvloeistate van 'n aantal landbouondernemings is
gestandaardiseer om vergelykende opbrengste uit bedryfs-, investerings- en
finansieringsaktiwiteite te bereken. Die STROOM / PUT benadering word saam met 'n
grafiese voorstelling van die bydraes uit bedryfs-, investerings- en
finansieringsaktiwiteite gebruik om die aanwending daarvan te demonstreer.
Daar word tot die slotsom gekom dat winsgewendheid te laag is in ondernemings van dié
aard hoofsaaklik omdat winsgrense te laag is. Oor die algemeen is die bedryfskapitaalsiklus
te lank, wat daarop dui dat te veel bedryfskapitaal aangewend word om die
opbrengs te genereer. Laastens is die groei in omset, as bepaler van die vraag na
bedryfskapitaal, ongekontroleerd en wisselvallig as gevolg van die inherente eienskappe
van die landbou sakeomgewing. Die risiko opgesluit in dié markomgewing wat grootliks
deur klimaat en ander onbeheerbare faktore beïnvloed word, word nie bereken nie, maar
die studie dui op besondere hoë risiko's van dié aard.
45
Bredenkamp, Hendrik Johannes. "'n Ondersoek na die verband tussen die eerste vier subtotale van 'n kontantvloeistaat." Thesis, Stellenbosch : Stellenbosch University, 1993. http://hdl.handle.net/10019.1/58068.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 1993.<br>ENGLISH ABSTRACT: Cash flow information is important in evaluating the
financial results of companies. As cash flow statements
were only prepared since October 1988 as part of Generally
Accepted Accounting Practice various assumptions were
made in calculating cash flow information for earlier
years.
In a study by Wessels (1991) a few approximate methods
were used to calculate cash flow from operating activities.
For this study an analysis was again made of the
same companies.
In this latest study it is concluded that the assumptions
of the previous study could be wrong. It is therefore
suggested that the assumptions and results of the
previous study be re-evaluated.<br>AFRIKAANSE OPSOMMING: Kontantvloei-inligting is belangrik by die evaluering van
maatskappyresultate en daarom word aannames dikwels gebruik
om die inligting voor Oktober 1988 te bereken .
Die rede hiervoor is dat kontantvloeistate as deel van
Algemeen Aanvaarde Rekeningkundige Praktyk eers sedert
Oktober 1988 gepubliseer is .
In In studie van Wessels (1991) is gebruik gemaak van 'n
aantal benaderde metodes om kontant uit bedryfsaktiwiteite
te bereken. 'n Ondersoek na dieselfde maatskappye
wat toe gebruik is, is weer in hierdie studie gedoen.
Die gevolgtrekking wat in hierdie studie gemaak word, is
dat die aannames van Wessels moontlik foutief kon wees. Daar word aanbeveel dat die studie van Wessels en die
gevolgtrekkings waartoe gekom is, herevalueer moet word.
46
Scott, Angelique. "Truth in collective investment fund advertising : evidence on future performance and fund flows." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/50207.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: In this study project, the performance and fund flows to open-end collective
investment schemes available in South Africa that are advertised in the Personal
Finance newspaper and Financial Mail magazine, are examined.
The sample consists of 34 open-ended unit trust funds from 4 different asset
managers. Two main objectives are addressed: the first main objective is to test
whether collective investment schemes advertisements are used to signal superior
management skills by examining the performance of the funds prior to placing the
advertisement and measuring the performance in the post-advertising period.
The second main objective is to test whether advertising is used to attract more fund
flows to the funds.
The results indicate that the fund managers advertised their funds at a time when the
funds were under-performing, showing no significant superior performance. In the
one-year period following the advertisement their performance was marginally better
than the bench marked performance. The results indicate that superior fund
management skills exist and that timing of the placement of the advertisement is
important.
The fund flow analysis shows that advertised funds attract significantly more money
in comparison to the funds in a control group with similar characteristics. Once again
the results could be attributed to superior fund management skills or the timing of the
marketing department.<br>AFRIKAANSE OPSOMMING: In hierdie studieprojek word die prestasie en fondsvloei van kollektiewe
beleggingskemas wat in Suid-Afrika beskikbaar is en in Personal Finance koerant en
Financial Mail tydskrif geadverteer word, ondersoek.
Die steekproef bestaan uit 34 kollektiewe beleggingsfondse van vier verskillende
batebestuurders. Twee hoofdoelwitte word bespreek: die eerste hoofdoelwit is om
te toets of kollektiewe beleggingsfondse advertensies gebruik om superieure
bestuursvaardighede aan te dui, deur die prestasie van die fonds voor die
advertensieplasing en die prestasie in die post-advertensie periode te ondersoek.
Die tweede hoofdoelwit is om te toets of advertensies gebruik word om fonds invloeie
na die fonds aan te trek.
Die resultate dui aan dat die fondsbestuurders hul fondse adverteer op 'n tydstip
wanneer die fonds onderpresteer, wat nie enige betekenisvolle superieure prestasie
voorstel nie. In die een-jaar periode na die advertensieplasing, was hul prestasie
marginaal beter as die verwysingspunt (standaard) prestasie. Die resultate dui aan
dat superieure bestuursvaardighede wel bestaan en dat die tydsberekening van die
advertensieplasing belangrik is.
Die fondsvloei analise wys dat geadverteerde fondse betekenisvol meer geld inbring
in vergelyking met die fondse in 'n kontrole groep met gelyksoortige karaktertrekke.
Weereens kan die resultate toegeskryf word aan superieure bestuursvaardighede of
die tydsberekening van die plasing van die advertensie.
47
Joyce, Marnie. "The structure of political judgement as a function of expertise : a multidimensional scaling analysis of the Australian 1996 Federal Election policy statements /." Title page, contents and abstract only, 1996. http://web4.library.adelaide.edu.au/theses/09SPS/09spsj89.pdf.
Full text
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Goh, Beng Wee. "Internal Control Failures and Corporate Governance Structures A Post Sarbanes-Oxley Act (SOX) Analysis." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-03182007-131548/.
Full textAbstract:
Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2007.<br>Dr. Bryan Church, Committee Chair ; Dr. Eugene Comiskey, Committee Member ; Dr. Arnold Schneider, Committee Member ; Dr. Charles Mulford, Committee Member ; Dr. Haizheng Li, Committee Member.
49
Binford, Lauren A. "Impact of a Teacher Training Program to Increase Informative Praise and Decrease Commands and Negative Comments." TopSCHOLAR®, 2015. http://digitalcommons.wku.edu/theses/1530.
Full textAbstract:
Research has found that many children who come from a low socioeconomic background often begin their schooling careers behind most students. Head Start programs around the nation are utilized to close the gap in achievement, by providing those students with the educational support necessary to prepare them for future schooling. However, when assessed with the Classroom Assessment Scoring System (CLASS), Head Start programs have been found to be weaker in the area of Instructional Support. As a result, teachers are falling short in the way they provide feedback, incorporate higher thinking skills, and foster language development. In order to strengthen the instructional support component, research has supported the utilization of professional development to foster ways of incorporating informative praise which then encourages the desired behaviors and provides a rich language model for children This study was designed to provide professional development to Head Start teachers in order to increase informative praise and decrease commands and negative comments utilized by teachers. An increase in the number of general praise statements and informative praise statements used directly after the training was administered was found. However, as time progressed, the amount of praise decreased back to the levels before the training was given. It was also found that negative comments and commands decreased continuously throughout all observations after the training.
50
Mignot, Helen R. "Users and accounting information preferences of government department financial reports." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/936.
Full textAbstract:
The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential informational requirements. This research adds to the few empirical studies on the usefulness of public sector accounting statement information. The purpose of this research is to test the hypothesis that users perceive that there is no difference in the usefulness of fund-type, cash-based; business-type, accrual-based accounting statements, and both cash and accrual combined accounting statements. Responses from legislators, citizen/ interest group members, and preparers to a questionnaire provides the data for statistical analysis. Test results suggest that there is only moderate support for the hypothesis that heterogenous users have different information needs. Strong support is found for the hypothesis that combined sets of statements as opposed to cash, or accrual are more useful. This conclusion holds for both the importance and useability dimensions of the construct perceived usefulness.