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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden

Van Staden, Leani January 2011 (has links)
The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.
22

Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden

Van Staden, Leani January 2011 (has links)
The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.
23

Managing mobile learning in a higher education environment / Olivier V.

Olivier, Vanessa January 2011 (has links)
The aim of this study is to conduct a thorough theoretical study on mobile learning (mlearning) in order to achieve the primary objective of the study which is to develop a general framework to implement and manage mobile technologies in a higher education environment. The focus of the literature study was to research the state of mobile technologies and their relevance to teaching and learning. The literature study investigate the implications of mobile technologies for students, lecturers and thus for the institution and provided an overview of frameworks found in literature with the emphasis on the management of m–learning within the higher education institution. M–learning is part of a new mobile conception of society, with the mobility of the technologies impacting on the mobility of the students, the lecturers and ultimately on the mobility of higher education. Literature suggests that, while m–learning is proving to be innovative, the factors that most strongly impact on the ultimate success or failure of mlearning will depend on human factors, the balancing of technological ideals and pedagogical imperatives, and the successful management of the interface between human educational systems and technology systems. The proposed general framework focuses on addressing key issues related to m–learning from the perspective of the student, the lecturer and thus the institution. In order to remain competitive higher education needs to be diligent in maintaining the complex technology infrastructure that supports a thriving mobile culture that will meet and exceed the expectations of both lecturers and students. The empirical research conducted had as objectives to investigate the mobile technology assets of respondents with regard to the hardware and the software that they own, the mobile technology actions of respondents in regard to what they do with the mobile technology that they own and to investigate the respondent's attitude towards mobile technologies. A survey was designed and distributed to a sampling of the academic staff and students of the North–West University (NWU) in South Africa, specifically the Potchefstroom Campus. There is ample proof from the empirical study that there is a gap with regard to the level of accessibility, usage, and attitude with regards to the different interest groups in the higher education environment. Higher education institutions should invest in investigating these gaps further and in leveraging off the benefits of the effective management of these technologies to improve teaching and learning. The final chapter concludes with a summary of the secondary objectives researched in the literature (Chapter two) and empirical research (Chapter three) chapters in order to support recommendations towards the primary objective of this study. The rapid pace of adoption and advancement of mobile technologies creates opportunities for new and innovative services provided through such mobile devices. Higher education finds itself in the early innings of the mobile Internet pulling both lecturers and students towards the same place: smaller, faster, cheaper devices working together in a web of connectivity. Recommendations were made in this final chapter on how higher education institutions can leverage the benefits of the effective management of mobile technologies to improve teaching and learning. M–learning has the potential to increase the capacity of higher education through improving efficiency and productivity of teaching and learning. Mlearning could address challenges related to quality of teaching such as continuous professional training, lifelong upgrading, connecting with academics worldwide and communicating effectively with students. Higher education is discovering the potential of mlearning to promote student engagement and improving the quality of learning. Management of higher education institutions and systems, management of policymaking including storage and analysis of data, construction and assessment of policy scenarios, and tracer studies or academic tracking systems can be improved through the use of m–learning. Mobile technologies will continue to increasingly become an integral part of students' and lecturers' private and day to day lives and m–learning will be integral in educational content delivery. Additional research is required to study the effective and optimal implementation of m–learning. A better understanding of the benefits and leverage thereof is required and additional research should provide answers to these questions. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.
24

Managing mobile learning in a higher education environment / Olivier V.

Olivier, Vanessa January 2011 (has links)
The aim of this study is to conduct a thorough theoretical study on mobile learning (mlearning) in order to achieve the primary objective of the study which is to develop a general framework to implement and manage mobile technologies in a higher education environment. The focus of the literature study was to research the state of mobile technologies and their relevance to teaching and learning. The literature study investigate the implications of mobile technologies for students, lecturers and thus for the institution and provided an overview of frameworks found in literature with the emphasis on the management of m–learning within the higher education institution. M–learning is part of a new mobile conception of society, with the mobility of the technologies impacting on the mobility of the students, the lecturers and ultimately on the mobility of higher education. Literature suggests that, while m–learning is proving to be innovative, the factors that most strongly impact on the ultimate success or failure of mlearning will depend on human factors, the balancing of technological ideals and pedagogical imperatives, and the successful management of the interface between human educational systems and technology systems. The proposed general framework focuses on addressing key issues related to m–learning from the perspective of the student, the lecturer and thus the institution. In order to remain competitive higher education needs to be diligent in maintaining the complex technology infrastructure that supports a thriving mobile culture that will meet and exceed the expectations of both lecturers and students. The empirical research conducted had as objectives to investigate the mobile technology assets of respondents with regard to the hardware and the software that they own, the mobile technology actions of respondents in regard to what they do with the mobile technology that they own and to investigate the respondent's attitude towards mobile technologies. A survey was designed and distributed to a sampling of the academic staff and students of the North–West University (NWU) in South Africa, specifically the Potchefstroom Campus. There is ample proof from the empirical study that there is a gap with regard to the level of accessibility, usage, and attitude with regards to the different interest groups in the higher education environment. Higher education institutions should invest in investigating these gaps further and in leveraging off the benefits of the effective management of these technologies to improve teaching and learning. The final chapter concludes with a summary of the secondary objectives researched in the literature (Chapter two) and empirical research (Chapter three) chapters in order to support recommendations towards the primary objective of this study. The rapid pace of adoption and advancement of mobile technologies creates opportunities for new and innovative services provided through such mobile devices. Higher education finds itself in the early innings of the mobile Internet pulling both lecturers and students towards the same place: smaller, faster, cheaper devices working together in a web of connectivity. Recommendations were made in this final chapter on how higher education institutions can leverage the benefits of the effective management of mobile technologies to improve teaching and learning. M–learning has the potential to increase the capacity of higher education through improving efficiency and productivity of teaching and learning. Mlearning could address challenges related to quality of teaching such as continuous professional training, lifelong upgrading, connecting with academics worldwide and communicating effectively with students. Higher education is discovering the potential of mlearning to promote student engagement and improving the quality of learning. Management of higher education institutions and systems, management of policymaking including storage and analysis of data, construction and assessment of policy scenarios, and tracer studies or academic tracking systems can be improved through the use of m–learning. Mobile technologies will continue to increasingly become an integral part of students' and lecturers' private and day to day lives and m–learning will be integral in educational content delivery. Additional research is required to study the effective and optimal implementation of m–learning. A better understanding of the benefits and leverage thereof is required and additional research should provide answers to these questions. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

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