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'n Kritiese bestuursrekeningkundige evaluering van boerbokboerdery / Fourie W.A.S.Fourie, Willem Abraham Stefanus January 2011 (has links)
The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis.
The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is
based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.
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The relationship between creativity acumen and visual art creation in Grade 11 learners in Johannesburg, Gauteng / Relationship between creativity acumen and visual art creation in Grade eleven learners in Johannesburg, GautengLagesse, Daline 07 1900 (has links)
This study explored Visual Art creation by Grade 11 learners in the art classroom and the relationship with attaining creativity acumen. Creativity acumen in this instance is looked upon as the ability to visually conceptualize imaginative ideas and then translate that into an individual rendition of a concept presented. The learners first perceive an idea and then conceive a concept. Visual perception is a function of how the eyes and brain see whole images, but these images are broken down into their visual elements, such as lines and shading during Visual Art creation. The visual elements are then created in forming an art-work, which in turn lends itself to understanding complex concepts and themes. Creativity acumen involves two processes: having ideas (creativity-relevant processes) and then producing a visual exposé of such ideas. A literature review was conducted which provided useful insight into the components of the creative process and the contextual factors influencing creativity acumen within the school environment. An empirical study was conducted with six art learners in Grade 11, selected through purposive sampling. Creativity questionnaires were completed pre- and post-art creation as a self-assessment tool of how effectively individual implementation of the creative process occurred during idea development and artistic expression in attaining creativity acumen during Visual Art production, if at all. The art creations were observed from task presentation through to completion deadline. Photographic records of the art creations were captured as they were produced and completed. Interviews were conducted at the end of the art creative process. The data was descriptively tabulated into photo-sheets and tabulated for qualitative interpretation and description of findings and results. From the empirical study it can be concluded that there is a dialectic relationship between the creativity-relevant processes and art-relevant skills, as set out theoretically by Amabile (1996) when creating Visual Art. The relationship is intertwined and compounded by overlapping factors in acumen to be creative and creating an art-work. Both require openness to new ideas and perspectives and both need perseverance and effort to learn new skills and craftsmanship. The conclusion of this study is that creativity acumen and art creation have variation of outcome and expansion of ideas in common. Creativity acumen is a means of extending one’s outlook and ability to question, look for new information, develop ideas independently while art creation is a means of visual expression in learning to elaborate on a concept through externalised representation which guides further possibilities and understanding of new concepts and perspectives. There is a dialectic relationship between art creation and creativity acumen or ability as one possibly informs and develops the other. / Psychology of Education / M. Ed. (Guidance and Counselling)
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A Meta-ethnographic Study of Culturally Relevant and Responsive Education: Toward Understanding Effective Practice with Cultural Minority StudentsSwan, Jessica L. January 2020 (has links)
No description available.
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How Can English Teaching Benefit from Students’ Extramural English in Secondary School 7-9? / Hur kan engelskundervisningen dra nytta av elevernas extramurala engelska i grundskolan 7-9?Ali, Heba January 2021 (has links)
Abstract This empirical study investigates how students in secondary school 7-9 learn the English language outside of school, in an informal setting, and how they can benefit from it in a formal setting in school. The usage of digital technology is more common nowadays amongst youngsters than it used to be before. Digital technology has become a part of young people’s daily lives, whether it is for social media, schoolwork, gaming or blogging. Most students in Swedish secondary schools have their own computers, mobile phones, and have the opportunity to borrow an iPad from school, if needed. For this reason, it is relevant and interesting to investigate how students use their informal knowledge of English in a school setting, and how teachers take advantage of that knowledge. The research focused primarily on how the incorporation of extramural English can be used as a motivating factor for students to develop their English language in a formal setting. The results showed that students who are given the opportunity to use their previous knowledge in the classroom, appeared to be more encouraged to engage in classroom activities. They were also more motivated to work with the assignments handed to them. Teachers who involved students’ interests and previous knowledge in the classroom were experienced in the use of different media in the classroom and had good knowledge about students’ daily lives and experiences, something that helped them establish a positive teacher-student relationship. Keywords: extramural English, out-of-school English, teaching materials, motivation, informal- and formal settings, students’ perceptions.
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Sí, Se Puede (Yes, We Can), Culturally Relevant Biographies: A study on the impact of culturally relevant biographies on social studies instruction.Southall, Aubrey 13 May 2016 (has links)
The EL (English learner) population is rapidly growing in the United States. ELs most often are finding themselves placed in classrooms without ESOL trained teachers. In the social studies curriculum, United States History often is regarded as one of the hardest courses for newly arrived immigrants due to the unfamiliarity of the content (Dunne & Martell, 2013). The absence of culturally relevant instruction also contributes to the potentially overwhelming nature of the social studies curriculum for ELs. The purpose of this study is to determine the extent teachers’ and tutors’ use of culturally relevant biographies during social studies instruction fosters engagement in social studies instruction among Latino English language learners.
The research study was inspired by the work of Margaret Peters, retired Dayton, Ohio United States History teacher and author. In 1969 Peters wrote a book entitled, Striving to Overcome, Negro Achievers. The book featured twenty-one short biographies and pictures of African Americans who had impacted the history of the United States. Peters’ purpose for creating the book was to “free” young Americans from prejudice (Watras, 2012). In significance to this study, eight culturally relevant biographies were available to the participants.
The purpose of this research is to evaluate the value of incorporating culturally and linguistically relevant biographies into ESOL social studies instruction. The study answered two questions: (1) How do ESOL teachers and tutors perceive culturally relevant biography integration during United States History instruction? and (2) How does the use of culturally relevant biographies impact teacher and tutor reported student engagement with EL Latino students? The following research methods were employed: participant interviews, field notes, observations, and participant reported student engagement questionnaires. The findings of this study showed benefit for student engagement among Latino ELs. The participant base largely echoed that studying historical individuals relatable to students was better than studying historical events. Participants all said they would use culturally relevant biographies in future instruction.
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Exploring the Obesity-Related Lifestyle Attitudes and Behaviors of African-American Women and Afro-Caribbean Immigrant Women in Metro Atlanta, GeorgiaChambers, Melany 12 August 2016 (has links)
Background. Obesity has been associated with a number of negative health consequences (e.g., hypertension/heart disease, type-2 diabetes, osteoarthritis, and respiratory illnesses). Despite health communication campaigns to reduce overweight/obesity by encouraging lifestyle changes (e.g., eating healthier foods and exercising), the rates of overweight and obesity levels have continued to rise. Studies indicate that the rate of overweight and obesity in the U.S. is highest among Blacks. Messages targeted toward “Blacks” (African-Americans) in the United States treat this segment of the population as a homogenous group and fail to account for within-group cultural differences. Cultural values and beliefs related to food, physical activity, and ideal body size may contribute to overweight and obesity.
Objective. This study was designed to gain a deeper understanding of the similarities and differences between African-American and Afro-Caribbean immigrant women living in the Metro Atlanta, Georgia, in terms of the role that culture and social environments play in forming obesity-related—food, physical activity, and body image—attitudes, values, and behaviors.
Method. A social cognitive theory (SCT) framework informed the design of semi-structured interview guides. Study participants were comprised of 13 African-American women and 12 Afro-Caribbean women who recently immigrated to the United States from English-speaking countries. All participants were living in Atlanta, Georgia at the time of the study. They were recruited through convenience and snowball sampling and interviewed between October 5 and December 26, 2014. Data from audio-recorded in-depth interviews were transcribed and analyzed using textual analysis software package NVivo9.
Results. African-American and Afro-Caribbean participants were similar in terms of some food-, physical activity- and body-image related attitudes and behaviors. Health-related concerns and matrilineal influence affected the food-related behaviors of both groups of participants. Physical activity and body image-related attitudes and behaviors of women in both groups were affected by the norms of their childhood and current social environments. Although a healthy physical activity lifestyle was important to women in both groups, not all women were consistently physically active.
The study also revealed some differences between African-American and Afro-Caribbean participants. In general, the African-American women described the food-related norms of their childhood environments in negative terms and were more likely to have changed their food-related behaviors for health reasons. The Afro-Caribbean women described their childhood food-related norms in positive terms, and thus, strove to maintain healthy behaviors from their childhood. The norms of the current social environments of African-Americans, but the childhood social environments of Afro-Caribbean participants, influenced them more toward healthier food-, physical activity- and body image-related attitudes and behaviors. In terms of body ideals, Afro-Caribbean women typically identified a smaller “ideal body size” than African-American women. African-Americans from the South, or those with parents from the South tended to choose larger figures than women from the North.
Conclusion. Consistent with other SCT studies, this study found attitudes and behaviors that were consistent with those modeled within the participants’ social environments. There are more cultural differences than similarities between African-American and Afro-Caribbean women. The similarities and differences revealed in this study have implications for the design of culturally relevant obesity-related messages.
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Exploring the Obesity-Related Lifestyle Attitudes and Behaviors of African-American Women and Afro-Caribbean Immigrant Women in Metro Atlanta, GeorgiaChambers, Melany 12 August 2016 (has links)
Background. Obesity has been associated with a number of negative health consequences (e.g., hypertension/heart disease, type-2 diabetes, osteoarthritis, and respiratory illnesses). Despite health communication campaigns to reduce overweight/obesity by encouraging lifestyle changes (e.g., eating healthier foods and exercising), the rates of overweight and obesity levels have continued to rise. Studies indicate that the rate of overweight and obesity in the U.S. is highest among Blacks. Messages targeted toward “Blacks” (African-Americans) in the United States treat this segment of the population as a homogenous group and fail to account for within-group cultural differences. Cultural values and beliefs related to food, physical activity, and ideal body size may contribute to overweight and obesity.
Objective. This study was designed to gain a deeper understanding of the similarities and differences between African-American and Afro-Caribbean immigrant women living in the Metro Atlanta, Georgia, in terms of the role that culture and social environments play in forming obesity-related—food, physical activity, and body image—attitudes, values, and behaviors.
Method. A social cognitive theory (SCT) framework informed the design of semi-structured interview guides. Study participants were comprised of 13 African-American women and 12 Afro-Caribbean women who recently immigrated to the United States from English-speaking countries. All participants were living in Atlanta, Georgia at the time of the study. They were recruited through convenience and snowball sampling and interviewed between October 5 and December 26, 2014. Data from audio-recorded in-depth interviews were transcribed and analyzed using textual analysis software package NVivo9.
Results. African-American and Afro-Caribbean participants were similar in terms of some food-, physical activity- and body-image related attitudes and behaviors. Health-related concerns and matrilineal influence affected the food-related behaviors of both groups of participants. Physical activity and body image-related attitudes and behaviors of women in both groups were affected by the norms of their childhood and current social environments. Although a healthy physical activity lifestyle was important to women in both groups, not all women were consistently physically active.
The study also revealed some differences between African-American and Afro-Caribbean participants. In general, the African-American women described the food-related norms of their childhood environments in negative terms and were more likely to have changed their food-related behaviors for health reasons. The Afro-Caribbean women described their childhood food-related norms in positive terms, and thus, strove to maintain healthy behaviors from their childhood. The norms of the current social environments of African-Americans, but the childhood social environments of Afro-Caribbean participants, influenced them more toward healthier food-, physical activity- and body image-related attitudes and behaviors. In terms of body ideals, Afro-Caribbean women typically identified a smaller “ideal body size” than African-American women. African-Americans from the South, or those with parents from the South tended to choose larger figures than women from the North.
Conclusion. Consistent with other SCT studies, this study found attitudes and behaviors that were consistent with those modeled within the participants’ social environments. There are more cultural differences than similarities between African-American and Afro-Caribbean women. The similarities and differences revealed in this study have implications for the design of culturally relevant obesity-related messages.
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Essential practices for early childhood educators who value multicultural perspectivesLee, Sunmin, active 2014 07 October 2014 (has links)
This report addresses the importance of multicultural education in early childhood classrooms as well as three essential practices for early childhood educators who value multicultural perspectives. The early childhood classroom is the first place in which children develop their identities and recognize cultural differences. Multicultural education can offer opportunities for children to value and understand cultural diversity as they have more experiences outside of their homes and neighborhoods. While there are many kinds of practices that support a multicultural perspective, this paper focuses on three multicultural practices that early childhood educators can incorporate in their classrooms in order to create authentic multicultural classrooms and to promote multiculturalism. The three practices are 1) integrating culturally relevant pedagogy/culturally responsive teaching, 2) understanding multicultural families, and 3) pursuing social justice. These practices can help early childhood educators better understand multicultural students and families and have more meaningful interactions and partnership opportunities with them. / text
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外幣換算調整數價值攸關性之研究陳奕卉 Unknown Date (has links)
本文利用我國上市、上櫃公司的資料探討跨國性製造公司之財務報表所報導之外幣換算調整數(foreign translation adjustment)是否具備價值攸關性(value relevance)。具體而言,本研究利用股票報酬法(return study)與股票價格法(price study)檢視換算調整數資訊的價值攸關性。實證結果發現,整體而言外幣換算調整數對投資人是具有價值攸關性的,並與公司價值呈顯著負相關,即財務報表上所報導正(負)的外幣換算調整數與公司價值減損(增加)有關;另外,本研究為驗証勞動成本對「換算調整數」評價價值的影響,在進一步將樣本公司依勞動成本中位數分成高勞力密集公司與低勞力密集公司並作測試後發現,這種負向關係在高勞力密集公司方達顯著相關水準,且在其他條件不變下,高勞力密集公司之公司價值對於換算調整數的反應大於低勞力密集公司之公司價值對於換算調整數的反應,顯示勞動成本在外幣換算調整數與公司價值負相關中的確扮演重要的角色。 / This thesis use return study and price study to examine whether foreign translation adjustment reported on financial statement in the multinational manufacturing firm is value relevant. The empirical results show that, for firms in the manufacturing sector, a positive foreign translation adjustment is associated with a loss of value instead of a creation of value. We also find that the negative association between the foreign translation adjustment and change in value is largely attributable to those firms that are the most labor-intensive. And in the same condition, the reaction of the foreign translation adjustment to change in high-labor-intensive firms value is high than change in low-labor-intensive firms value.
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Zneužití dominantního postavení a pojem relevantního trhu / Abuse of a dominant position and the concept of relevant marketBacíková, Martina January 2012 (has links)
Reference 1 1 Abstract - Abuse of a dominant position and the concept of relevant market The main aim of this thesis was firstly to describe the definition of abuse of dominant position constitute as one of the pillars of competition law (except for agreements distorting competition and illegal merger) and secondly to define the concept of the relevant market in accordance with the interpretation of rules on competition and the case law of the European Commission, the Court of First Instance, European Court Justice and the Office for Protection of the Competition. The introductory chapters I have tried to acquaint potential readers especially with the interpretation of key concepts, facilitating global orientation through the issue of competition and its distortion or restriction. Mainly to work with concepts such as competition, competition law, cartel law, undertaking, company, etc. Without explanation and interpretation of these key concepts could seldom be properly grasp the issue of abuse of dominant position. In the next section, I focus on issues describe the subject of my thesis and a dominant market position and its forms of abuse. A comprehensive interpretation of the issue greatly assists the Community case-law for this purpose I chose the most significant cases clarifying fundamental questions...
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