Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Africa, the focus shifted from mere expressions of opinions on financial statements to a greater awareness, detection and control of commercial crime. This is substantiated by what appears to be the large growth in private forensic investigative and accounting groups, increasing governmental investigative units and extensive media coverage of fraud and corruption scandals (i.e. Shaik, Leisurenet and Fidentia). The objective of this study is to highlight the important role(s) and prominence of South African forensic accountants through a conceptualization and clarification of: • the term "forensic accountant", • the services rendered by forensic accountants and the demand for forensic-related services, and • the importance of perceived benefits of forensic accounting training. The main objective of this study is therefore to determine a core curriculum content of topics of knowledge and skills required, which is essential to the training of a forensic accountant in South Africa. From the literature review and empirical survey, a definition for a forensic accountant is proposed, it was found that the future demand and interest in forensic-related services will increase, that benefits obtained from forensic accounting education were significant and a core curriculum of 46 forensic accounting topics were identified and ranked in terms of importance. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2009.

Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Africa, the focus shifted from mere expressions of opinions on financial statements to a greater awareness, detection and control of commercial crime. This is substantiated by what appears to be the large growth in private forensic investigative and accounting groups, increasing governmental investigative units and extensive media coverage of fraud and corruption scandals (i.e. Shaik, Leisurenet and Fidentia). The objective of this study is to highlight the important role(s) and prominence of South African forensic accountants through a conceptualization and clarification of: • the term "forensic accountant", • the services rendered by forensic accountants and the demand for forensic-related services, and • the importance of perceived benefits of forensic accounting training. The main objective of this study is therefore to determine a core curriculum content of topics of knowledge and skills required, which is essential to the training of a forensic accountant in South Africa. From the literature review and empirical survey, a definition for a forensic accountant is proposed, it was found that the future demand and interest in forensic-related services will increase, that benefits obtained from forensic accounting education were significant and a core curriculum of 46 forensic accounting topics were identified and ranked in terms of importance. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2009.

No description available.

No description available.

In this dissertation, I explore the training and work of chaplain residents in a large, inner-city university hospital in the eastern United States as a participant in a two-year Clinical Pastoral Education (CPE) program, a culturally unique religious apprenticeship that combines (1) pastoral care on assigned hospital units with patients, family, and medical staff with (2) classroom reflection and analysis in a small student cohort with an experienced supervisor-practitioner. I utilize this experience both as a privileged lens onto issues of suffering, reflexivity, and the body and to introduce a significant yet largely overlooked component of the therapeutic enterprise to scholars of the social and philosophical aspects of medicine. / I set out to accomplish several tasks with this work. First, I seek to broaden anthropological depictions of religion in biomedical settings, particularly those that present it as an eccentricity, weakly rational coping mechanism, psychopathology, and/or import from non-Western cultures. Second, I challenge interpretations of decision- and meaning-making in clinical settings that focus narrowly on biomedical practitioner/patient relations. I do this by analyzing narrative interactions between chaplains and patients in order to highlight the distinctive role of religious practitioners in reflexive and semiotic aspects of the inpatient experience. Third, I attempt to broaden anthropological understandings of the formation of religious leaders by examining processes of role ascription and role attainment in the face of a medical system that is increasingly hegemonic in its scope, both psychologically and morally. I do this through (1) a phenomenological analysis of residents' exposure to clinical difference and strangeness; (2) a thick description of their development of an altruistic, non-judgmental presence and their demarcation of therapeutically appropriate emotional, spiritual, and somatic boundaries; and (3) a typology of the ways in which the doctrine-experience dialectic leads to the gradual emergence of individual philosophies of pastoral care. Fourth, this research offers novel insights about solidarity and authority to the growing sub-discipline of the anthropology of Christianity, an emerging specialty which has shed light on social relationships in ecclesiastical and community settings, as well as on symbolic healing rituals, but has had relatively little to say about the role of religious specialists in healing vis-à-vis Western clinical science. / Dans cette thèse, j'explore la formation et le travail de résidents aumôniers (chaplain) dans un hôpital universitaire situé dans un grand centre urbain de l'Est des États-Unis. Je me base ici sur ma participation à un programme d'Éducation pastorale clinique (CPE), un apprentissage religieux unique sur le plan culturel, qui combine (1) un service pastoral sur des unités assignées avec des patients, des familles et le personnel médical, et (2) un travail de réflexion et d'analyse effectué au sein d'une petite cohorte d'étudiants placés sous la direction d'un superviseur-praticien d'expérience. J'utilise cette expérience à la fois comme un point de vue privilégié sur les questions de souffrance, de réflexivité et de corporéité, et comme une manière d'ouvrir sur une composante de l'entreprise thérapeutique encore largement négligée par ceux qui s'intéressent aux aspects sociaux et philosophiques de la médecine. fr / Ce travail se donne différents objectifs. D'abord, je vise à élargir la manière dont l'anthropologie se représente la place de la religion dans des contextes biomédicaux, en interpellant particulièrement les descriptions qui la présentent comme une excentricité, un moyen peu rationnel d'affronter les problèmes, un signe de psychopathologie et/ou quelque chose d'importé à partir de cultures non occidentales. En deuxième lieu, je questionne les interprétations des processus de décision et de recherche de sens en contexte clinique, qui se centrent de manière étroite sur les relations entre patients et praticiens biomédicaux. Je le fais à partir d'une analyse des interactions narratives entre aumôniers et patients, en vue de mettre en relief le rôle distinctif des praticiens religieux par rapport aux aspects réflexifs et sémiotiques de l'expérience de l'hospitalisation. En troisième lieu, je cherche à élargir les façons dont l'anthropologie approche la formation des leaders religieux, en examinant les processus d'assignation et d'acquisition de rôle face à un système médical qui se révèle de plus en plus hégémonique dans sa visée, à la fois psychologique et morale. Pour y arriver, je procède ici (1) à une analyse phénoménologique de l'exposition des résidents à la différence culturelle et à l'étrangeté; (2) à une description riche de la manière dont ils développent une présence altruiste et dépourvue de jugement et celle dont ils établissent des frontières appropriées sur les plans émotionnel, spirituel et somatique; (3) et à l'élaboration d'une typologie des façons dont la dialectique doctrine - expérience conduit à l'émergence graduelle de philosophies individuelles de service pastoral. En quatrième lieu, cette recherche offre de nouveaux éclairages sur les notions de solidarité et d'autonomie et contribue ainsi à un champ en expansion, celui de l'anthropologie de la chrétienté, une spécialité

This study examined helping and hindering factors that influence the experiences of forensic psychiatric patients in the forensic system, and describes implications for practice. A qualitative approach was used to delineate which factors patients report are helpful and which ones are reported as hindering within a forensic inpatient hospital. Ten participants were interviewed using Critical Incident Technique to elicit their experiences since coming to a Forensic Psychiatric Inpatient Hospital. Results indicated that the factors that were helpful were: talking with staff, programming and services, and taking prescribed medications. Hindering factors included: exposure to illicit drugs, exposure to violence, programming and services, stigmatism, living on a maximum security ward, lack of respect from the staff, and concerns involving prescribed medication. The results of this research are discussed in light of how this present research supports the extant research and theories. Implications and recommendations at both a clinician and system level within forensic psychiatric services are offered.

Thesis (PhDAppliedScience)--University of South Australia, 2002.

Thesis (M.S)--Oklahoma State University, 2007. / Vita. Includes bibliographical references.

Thesis (Ph. D.)--George Mason University, 2007. / Title from PDF t.p. (viewed Jan. 22, 2008). Thesis director: Rao V. Mulpuri. Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Electrical and Computer Engineering. Vita: p. 159. Includes bibliographical references (p. 145-158). Also available in print.

Thesis (PH.D.) -- Syracuse University, 2007. / "Publication number AAT 3266313"