Against the background of increasing tension between the need for additional disclosure and an information overload in financial statements, this study investigates the relevance of specific tax accounting information in an experimental setting. Participants make judgments on the financial performance, investment attractiveness and tax position of the firm, in absence or in presence of detailed tax information in the other comprehensive income statement. Our results do not support the notion that such deferred tax information has an effect on the judgment of experts, as long as the amounts of deferred tax are normal. However, when the detailed amounts of deferred tax are abnormally high, judgment differs significantly. Our result is important for standard setters, as they may consider further developing guidance in standards (such as IAS 1 and IAS 12) and in the Practice Statement for how to judge materiality of information, in accordance with the materiality principle set forth in IAS 1.31. By doing so, the risk of information overload can be reduced. Our study thus contributes to the current debate on the extent of disclosure. Our results are novel and the method used allows for the isolation of effects and the identification of causal relationships. / Series: WU International Taxation Research Paper Series

Support and Resistance discusses the interaction between pupils of different abilities and the school organisation. The dissertation has its point of departure in the views of pupils, both those with special support and their classmates. It outlines how school is – and how it should be – in the views of schoolchildren. The results show that the presence in a class of a child with disability correlates with better class climate. Contradictions between goals and values in the educational system are supposedly solved with a compartmentalisation of goals and values, in which the differentiated settings take more responsibility for the goals of socialisation and democratic participation, while the regular settings concentrate on the goals of selection and achievement. This tends to be unsatisfactory, however. The theoretical framework of the dissertation relates to concepts from the fields of sociology, group psychology, psychoanalysis, the history of ideas and the history of education. The empirical studies concern pupils’ self-concept, their perceptions of class climate and school in relation to organisational aspects of learning settings such as homogeneity/heterogeneity, the special support offered at school, the presence of differentiated settings and the opportunity of participation. These studies are based upon questionnaires and texts written by children in comprehensive schools, and on interviews and observations of educational settings. The results and their implications are related to the goals of socialisation, democratic education and social participation. This work is of interest to educators, school administrators, policy-makers and scholars in the fields of education, special education and disability research.

Diploma thesis "Interaction in multisystemic problems of bronchopulmonary dysplasia - effects of physiotherapy upon lung functions of immature infants" deals with relevant questions about care of immature newborns both during hospitalization at NICU and after discharge, inclusive of examination at Center for comprehensive care for risk newborns. Especially deals with possibilities of physiotherapy of newborns with bronchopulmonary dysplasia pathology and demonstrates the necessity of tight cooperation among physiotherapists, nurses and doctors during daily care of these children. Powered by TCPDF (www.tcpdf.org)

As nursing is a practice-based profession it is essential that pre-graduate students are socialised in the clinical learning environment from the start of their training. Consequently, clinical accompaniment is regarded as a vital component of nursing training to offer the necessary support to pre-graduate students. This study aimed to evaluate clinical accompaniment of pre graduate students in a specific Nursing Education Institution (NEI) in Gauteng as part of the four year comprehensive programme by means of Appreciative Inquiry (AI). The AI approach focuses on the positive aspects of an organisation and aims to enhance what could and should be valued rather than focusing on the problems. A qualitative, contextual, explorative and descriptive research design was utilised. Data was collected from second-, third- and fourth-year comprehensive programme pre-graduate nursing students in a specific NEI by means of semi-structured self-report interview guide. The data was analysed according to the four objectives of this study, guided by the 4-D cycle of AI, utilizing content analysis and verified by the co-coder. The results were categorized into four main themes. For the first objective, “the best of what is”, nurse educator support, registered nurse support, students’ professional development, and multidisciplinary team members’ support, were themed. The second objective intended to enhance the best of what is by indicating “what could be” the ideal clinical accompaniment. The third objective indicated “what should be” addressed during clinical accompaniment to move towards excellence and enhance the clinical learning experiences of students and the following themes emerged: inadequate support from nurse educators, lack of resources, inadequate support from registered nurses, and disregard for student status. The respondents recommended “what must be” as an action plan to enhance clinical accompaniment based on the findings, and the following themes emerged: nurse educator’s responsibility, registered nurse’s responsibility, and availability of resources for students. / Dissertation (MCur)--University of Pretoria, 2013. / gm2014 / Nursing Science / unrestricted

Class of 2015 Abstract / Objectives: To determine whether comprehensive medication reviews (CMRs) or non-CMR interventions following targeted medication reviews (TMRs) resulted in more positive medication changes. A CMR is a structured medication management session that includes a full review of an individual’s medical and medication records. Non-CMR interventions are more targeted problem-based interventions that include shorter medication management sessions, written patient outreach, and direct to provider interventions. Methods: This cross-sectional quality improvement project compared the number of individuals with positive medication changes who received a CMR to those with positive medication changes who did not receive a CMR (non-CMR). Individuals were included in this project if they qualified for the Medication Management Center’s (MMC) pharmacist-driven medication therapy management (MTM) program and received their medication review(s) in 2012 or 2013. The addition of an appropriate medication or the removal of an inappropriate medication was considered a positive medication change within 120 days of intervention. Odds ratios were calculated using Wilcoxon Rank Sum. Results: A total of 418,649 participants in 2012 and 370,107 in 2013 had their medications reviewed as part of the MTM program. The non-CMR group accounted for the majority of the interventions (375,159 for non-CMR versus 43,490 for CMR in 2012 and 332,006 versus 38,101 for 2013). Significantly more positive medication changes were achieved in the non-CMR group (n=88,467 for 2012 and n=54,971 for 2013) following the medication review compared to the CMR group (n=9,796 for 2012 and n=7,034 for 2013). CMR recipients were more likely to receive a recommendation (odds ratio 0.70, 95% confidence interval 0.69-0.72 for 2012 and odds ratio 0.62, 95% confidence interval 0.60-0.63 for 2013). Non-CMR recipients were more likely to have a recommendation result in a medication change (odds ratio 1.24, 95% confidence interval 1.21-1.28 for 2012 and 1.26, 95% confidence interval 1.22-1.30 for 2013). Conclusions: While the percentage of participants who received a recommendation in the non-CMR group was lower, a greater percentage of these participants received a medication change. This indicates that non-CMR interventions following TMRs may be more effective in producing a positive medication change compared to CMRs.

Class of 2013 Abstract / Specific Aims: To compare the Comprehensive Medication Review (CMR) rate for Workflow Model #1 (used in 2010) to the CMR rate for Workflow Model #2 (used in 2011) at the Medication Management Center (MMC). Methods: A retrospective database analysis was completed in which Comprehensive Medication Review (CMR) completion rates for 2010 and 2011 were assessed. Comparison included only Center for Medicare and Medicaid Services (CMS) contracts that the Medication Management Center (MMC) provided Medication Therapy Management (MTM) services for both in 2010 and 2011. Data was used to determine the effect a process change had on CMR participation rate at the MMC and best practices for improving the rate of Medication Therapy Management Program (MTMP) beneficiaries participating in a CMR. Main Results: In 2010, patient participation and response to a CMR offer letter was low (0.2%). The changes in process yielded an increase in the CMR completion rate (6.93%); this in turn yielded higher performance measurements for prescription drug plans. Conclusion: Workflow modifications, including a pro-active secondary CMR offer, led to a marked increase in member participation and CMR rates. Patients are more apt to consent to a CMR if they are called for a specific medication related problem. It is recommended to continue to convert TMR calls to CMRs whenever possible, monitor CMR rates at least quarterly, and make cold calls where needed to increase CMR percentages.

Magister Psychologiae - MPsych / Student counselling services, typically located within a holistic developmental approach, aim to render comprehensive student services to service users in relation to their psychological, social,educational and spiritual well-being. However, a number of cognitive and affective barriers reportedly reduce the likelihood of young people at universities seeking professional psychological help for personal-emotional problems. Accordingly, the aim of this study, which is located within the Theory of Reasoned Action, was to explore students’ attitudes towards utilising student counselling services, as well as their interpretations of the influence of age, gender and education on their attitudes and self-rated knowledge regarding seeking psychological help. The study thereby attempts to provide an understanding of the factors that influence help-seeking behaviours in university students. The research sample consisted of twenty nine students from the Cape Peninsula University of Technology. The data was collected through focus group discussions, which were conducted using an open-ended and participantcentred approach to the discussion. The qualitative approach of the study was informed by the theory of social phenomenology. Data gathered from the focus group discussions was thematically analysed. The results suggest that attitudes have a potentially important influence on intentions to seek out psychological counselling. Findings show that students feel shame and guilt when they are struggling psychologically and as a result avoid seeking psychological intervention for fear of being negatively stigmatised. The study revealed that education around mental health disorders and the management thereof was crucial in order for them to be demystified and de-stigmatised, and to facilitate openness in the sharing of these problems, and society’s understanding and acceptance of people experiencing psychological disorders. Results also indicate that there is a shift taking place in these attitudes, and suggest ways in which this change can be further facilitated, such as the utilisation of peer helpers who could play a key role in facilitating and reinforcing help seeking behaviour. The outcomes of the study may further contribute to informing universities’ goal to provide accessible, quality and effective development and support services to its students.

Fifteen adult women (mean age 34.5 years) participated in this exploratory study. The study aimed to identify commonalities in trichotillomania patients’ personality structure and psychological functioning. Relevant historical data were obtained, the Massachusetts General Hospital Hairpulling Scale was completed, and a Rorschach test in terms of the Comprehensive System was administered. The results point to an innate vulnerability in the sample’s personality structure that impedes their capacity for efficient problem-solving, decision-making, and coping behaviour. Other key findings include a distorted perception of themselves, a limited capacity for control and stress tolerance, difficulty in modulating and expressing emotions, the interference of primary process thinking in ideational activity, and the effects of these factors on their interpersonal relationships. Theoretical inferences are made about the probable aetiological roots of these findings. As the subjects’ level of functioning was unexpectedly high in the light of their deep-rooted pathology, the dynamic role and function of self-induced hair pulling as a symptom were considered. Suggestions are made to improve the treatment prognosis of the disorder. / Dissertation (MA (Clinical Psychology))--University of Pretoria, 2006. / Psychology / unrestricted

This research focused on the past to the present theoretical development of the management discipline and the practical application of it in the South African mining industry. The perceived deficiencies of the theoretical and practical management methods were identified and discussed. The role of the mining industry as one of the major contributors to employment, wealth creation, national gross product and national development was discussed. Existing and future challenges were highlighted. A motivation why the existing available theoretical management practices being utilised were inadequate to enable management to manage comprehensively was identified. The management practices utilised or still being utilised in the South African mining industry were investigated and evaluated. The Mine Manager’s Certificate of Competency, as a legally compulsory suitable qualification for a manager to be appointed as a competent person to manage a mine, part of it or works, was also investigated and evaluated. The ideal management method should, at all times, provide in all the present and future theoretical and practical management needs of the total labour force on all the levels of the organisation. It should enable management to efficiently cope with the demands of rapid change and the efficient management of the future. It should ensure that all activities necessary for the efficient functioning of the organisation are totally integrated and coordinated. This management method should facilitate the optimisation of the collective skills, loyalty and dedication of all the employees on all the levels of the organisation. It should primarily optimise the desired planned results. Such a management method could not be ascertained from the literature and practice. It was concluded that the South African mining industry is in dire need of a comprehensive, practical and integrated management method that would, at all times, provide in all the present and future theoretical and practical management needs of the total labour force on all the levels of the organisation. A sustainable, comprehensive, practical and integrated management theory and an implementation procedure, suitable to apply the management theory equally efficiently on all the levels of the organisation, was developed, discussed and proposed in this thesis. / Thesis (PhD)--University of Pretoria, 2009. / Graduate School of Technology Management (GSTM) / unrestricted

A case study approach was followed to determine the changes in the nature and use of affect of a sexually abused girl (age 9) while in psychotherapy. One outpatient was tested twice, one year apart, using the Rorschach Inkblot Method during the twenty-month period of psychotherapy. The two protocol results were compared for changes in the Affect cluster of Rorschach tested variables, according to Exner’s Comprehensive System. The results took into account the age of patient at the time of abuse, being at a preverbal age, and the psychotherapeutic process and content. Some of the results indicated similar dynamics to previous studies at the initial testing. The results further indicated a greater ability of the subject to use affective material; greater coping capacity; a greater awareness of negative internal affective material; and a less avoidant capacity to tolerate emotional content. Some regressive tendencies in the use of affect were explored in this case study. Potential reasons for the regressive tendency were discussed in light of the individual characteristics of the subject, the available research and theory, and the therapeutic content. / Dissertation (MA (Clinical Psychology))--University of Pretoria, 2008. / Psychology / unrestricted