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A decision-making framework to facilitate cost savings and mitigate environmental impacts in the coal mining industryMbedzi, Mashudu David 10 1900 (has links)
Abstracts in English, Afrikaans and Zulu / Emalahleni, situated in Mpumalanga Province in South Africa, has been exposed to over a hundred years of continuous mining of coal. Evident challenges include the sterilisation of land due to underground fires, polluted water, surface collapse and acidification of topsoil (McCarthy & Pretorius, 2009:65; Schneider, 2016:1). The researcher reviewed existing literature to determine existing frameworks thereby identifying gaps. Consequently, the researcher found no published decision-making framework that may assist coal mining companies in South Africa to preserve the environment and its natural resources. Research objectives and research questions as well as a preliminary framework were developed. A qualitative research design was adopted in which personal interviews were employed to gather primary data from coal mining companies in South Africa whilst a focus group was utilised to validate the framework. Personal interviews established that majority of participants were not familiar with EMA and that EMA tools such as ISO, LCC and the green strategy would add value to the coal mining industry. Furthermore, there was no consistency in the application and adherence to environmental regulations. Participants also indicated that current processes employed by the coal mining industry were not effective in saving the environment. In validating the framework, the focus group established that tools (methodologies) will serve the purpose as indicated in the framework and that the framework was relevant to the coal mining industry. There was a general consensus that regulatory aspects can go a long way in controlling adverse effects on the environment, so long as these would be applied to all industries, and not only the coal mining industry. Input from the focus group assisted in enhancing the framework by testing the associations and links. Key recommendations indicated that coal mining companies should incorporate environmental accountability in their corporate decisions; education and training should be conducted in all coal mining companies in order for these companies to know the type of information that they need to utilise in identifying waste. Future research could include a similar study of statistical nature that will test the decision-making framework developed in this study. Going to the coal mining companies to exercise the framework on a real-life setting. / Emalahleni, hu wanala kha Vundu ḽa Mpumalanga Afrika Tshipembe, ho ṱanea lwa miṅwaha i fhiraho ḓana nga migodi ya malasha ine ya khou bvela phanḓa. Khaedu dze dza vhonala dzi katela, nyiledzo ya mavu zwo vhangwa nga mililo ine ya thoma fhasi migodini, maḓi o tshikafhadzwaho, u wa ha nyalo na esidi kha mavu a nṱha. (McCarthy & Pretorius, 2009:65; Schneider, 2016:1). 65; Muṱoḓisisi vho sedzulusa hafhu maṅwalwa ane a vha hone u topola furemiweke dzi re hone, nga u topola zwikhala. Muṱoḓisisi a vho ngo wana furemiweke yo ganḓiswaho ya tsheo yo dzhiwaho ganḓiswaho ine ya nga thusa khamphani dza migodi ya malasha Afrika Tshipembe u vhulunga vhupo na zwiko zwadzo zwa mupo. Zwipikwa zwa ṱhoḓisiso na mbudziso dza ṱhoḓisiso na furemiweke thangeli zwo bveledziswa. Ho shumiswa ngona ya kuitele kwa ṱhoḓisiso kwa khwaḽithethivi he ha shumiswa inthaviwu dza vhuṋe u kuvhanganya data kha vhathu u bva kha khamphani dza migodini ya malasha Afrika Tshipembe ngeno tshigwada tsho sedzwaho khatsho tsho shumisiwa u khwaṱhisedza furemiweke.
Inthaviwu dza vhuṋe dzo sumbedzisa uri vhunzhi ha vhadzheneleli vho vha vha sa ḓivhi zwishumiswa zwa EMA na zwa EMA zwi nga ho sa ISO, LCCP na muṱalukanyo une wa dzhiela nṱha mveledziso ya matshilisano na mveledzwa dza vhupo zwi ḓo engedza ndeme ya nḓowetshumo ya migodi. Zwi tshi ya phanḓa, a hu na u tevhekana ha zwithu kha kushumisele na u tevhedza ndaulo dza vhupo. Vhadzheneleli vho dovha vha sumbedzisa uri maitele a zwino o shumiswaho nga nḓowetshumo ya migodi ya malasha o vha i si khou u shuma kha u vhulunga vhupo. Kha u khwaṱhisedza furemiweke, tshigwada tsho sedzwaho khatsho tsho bveledza uri zwishumiswa (ngona) dzi ḓo thusa kha ndivho sa zwo sumbedzwaho kha furemiweke na uri furemiweke yo tea kha nḓowetshumo ya mugodi wa malasha.
Hu na thendelano nyangaredzi uri zwiteṅwa zwa ndaulo zwi nga ya kule u langula masiandaitwa kha vhupo, tenda hezwi zwa shumiswa kha nḓowetshumo dzoṱhe, hu si fhedzi kha nḓowetshumo ya migodi ya malasha. Muhumbulo u bva kha tshigwada tsho sedzwaho khatsho wo thusa kha u khwinisa furemiweke nga u linga vhuṱumani na vhushaka. Themendelo khulwane dzo sumbedzisa uri khamphani dza migodi ya malasha dzi fanela u dzhenisa vhuḓifhinduleli ha vhupo kha tsheo dzayo dza bindu; hu fanela u farwa vhugudisi na pfunzo kha khamphani dzoṱhe dza migodi ya malasha uri khamphani idzi dzi ḓivhe lushaka lwa mafhungo ane vha tea u a shumisa kha u topola malaṱwa. Ṱhoḓisiso dza tshifhingani tshiḓaho dzi nga katela ngudo i fanaho ya nḓila ya zwitatisiṱika ine ya ḓo linga furemiweke ya u dzhia tsheo yo bveledziswaho kha ngudo iyi. Hezwi zwi do katela u ya kha khamphani dza migodi ya malasha u ita tsedzuluso ya furemiweke kha nyimele ya vhukuma. / Steenkool word langer as honderd jaar ononderbroke om Emalahleni in Mpumalanga ontgin. As gevolg hiervan raak grond steriel weens ondergrondse brande, word water besoedel, sak die grondoppervlak in en versuur die bogrond. In die literatuur kon die navorser kon geen besluitnemingsraamwerk waarvolgens Suid-Afrikaanse steenkoolmaatskappye die omgewing en natuurlike hulpbronne bewaar, vind nie. Navorsingsdoelwitte is gestel, en navorsingsvrae en ʼn voorlopige raamwerk is opgestel. ʼn Kwalitatiewe navorsingsontwerp is gevolg en persoonlike onderhoude is by Suid-Afrikaanse steenkoolmaatskappye gevoer om die primêre data te versamel. Die geldigheid van die besluitnemingsraamwerk is met ʼn fokusgroep getoets. Uit die persoonlike onderhoude het geblyk dat die meeste deelnemers onbekend was met omgewingsbestuuraanspreeklikheid (OBA) en dat hulle nie geweet het dat hulpmiddels soos ISO, ʼn lewensikluskosteberekening (LSK) en ʼn groen strategie waarde tot die steenkoolbedryf kan toevoeg nie. Afgesien hiervan is omgewingsregulasies nie eenvormig toegepas en nagekom nie. Deelnemers het eweneens laat blyk dat die steenkoolbedryf se huidige prosesse gemik op omgewingsbewaring oneffektief is. Die fokusgroep het vasgestel dat die hulpmiddels (metodologieë) die oogmerk van die raamwerk verwesenlik, en die raamwerk dus geldig en van groot nut vir die steenkoolbedryf kan wees. Daar was eenstemmigheid dat die regulerende aspekte die nadelige uitwerking van mynbouwerksaamhede op die omgewing kon beheer, op voorwaarde dat dit nie alleen in die steenkoolbedryf nie, maar in alle bedrywe toegepas word. Die raamwerk is aan die hand van die fokusgroep se insette verfyn deur die verbande en skakels te toets. Die belangrikste aanbevelings behels dat omgewingsaanspreeklikheid deel van steenkoolmaatskappye se besluitneming moet uitmaak, en dat alle steenkoolmaatskappye opgelei moet word in die soort inligting waarvolgens bepaal word wat afval is. In die toekoms kan ʼn soortgelyke statistiese studie onderneem word om die besluitnemingsraamwerk wat in hierdie studie ontwikkel is, te toets. Dit sal behels dat die raamwerk in lewensegte omstandighede by steenkoolmaatskappye ondersoek word. / Business Management / D. B. L.
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Humanitära visum vid asylskäl : En kritisk analys av förutsättningarna för att införa humanitära visum i Sverige och dess påverkan på rätten att söka asylRosendal, Jennie January 2022 (has links)
Humanitarian visas for asylum purposes have been widely discussed in recent years. With few alternatives at their disposal, refugees are forced to illegal and dangerous routes in their attempts to reach Europe. The aim of this study is to investigate the conditions for implementing humanitarian visas in Sweden and to clarify the consequences of Sweden's approach to humanitarian visas for third-country nationals in need of international protection. Using idea analysis as a method, the tenability of two official reports published by the Swedish Government is analyzed. By examining the assessments, an understanding of the conditions for introducing humanitarian visas in Sweden is established. In order to explore the implications of Sweden's position on the right of third country nationals to seek asylum, the study draws on a critical perspective on how migrants and refugees’ risk being subjected to violent border controls and how their legal status is subjected to various kinds of scrutiny. Several shortcomings are identified in these reports and the conditions thus created for the introduction of humanitarian visas in Sweden. Although the need for more safe and legal routes to seek asylum and the consequences of Sweden's migration and asylum policy are highlighted, no national measures are recommended. Instead, it is recommended that Sweden should lobby for the introduction of humanitarian visas to the EU as a whole, with the overall aim of reducing the number of asylum seekers coming to Sweden in particular. Although it is commonplace for refugees to perish in search of safety, no practical measures are deemed essential to establish safe and legal routes for asylum seekers. State sovereignty thus continues to impede fundamental rights for all. Refugees and asylum seekers are severely affected by the uncertainty as to who is responsible for guaranteeing these fundamental rights. In an attempt to get these basic rights fulfilled, asylum seekers currently must resort to illegal acts at the risk of their lives. / Humanitära visum vid asylskäl har diskuterats flitigt de senaste åren. Med få alternativ till hands tvingas flyktingar ta till illegala och livsfarliga vägar i sina försök att ta sig till Europa. Syftet med studien är därför att utreda vilka förutsättningar som finns för att införa humanitära visum i Sverige samt att tydliggöra konsekvenserna av Sveriges inställning till humanitära visum för tredjelandsmedborgare som har ett internationellt skyddsbehov. Med idéanalys som metod granskas hållbarheten i två statliga offentliga utredningar. Genom att kritiskt granska de bedömningar som görs, skapas förståelse för vilka förutsättningar som finns för att införa humanitära visum i Sverige. För att utreda implikationerna som Sveriges inställning har på tredjelandsmedborgares rätt att söka asyl tar studien stöd av ett kritiskt perspektiv om hur människor på flykt riskerar att utsättas för våldsamma gränskontroller och hur deras juridiska ställning utsätts för olika typer av vågspel. Flera brister identifieras i utredningarna och de förutsättningar som därmed ges för att införa humanitära visum i Sverige. Trots att behovet av fler säkra och lagliga vägar att söka asyl konstateras, samt att konsekvenserna av Sveriges migrations- och asylpolitik uppmärksammas, rekommenderas inte att några nationella åtgärder vidtas. I stället rekommenderas att Sverige ska framföra påtryckningar för att införa humanitära visum i EU. Ett övergripande mål är samtidigt att minska antalet asylsökande som söker sig till Sverige. Fastän det beskrivs hur människor på flykt omkommer i jakten på säkerhet, så bedöms inte nationella åtgärder vara nödvändiga för att införa säkra och lagliga vägar för asylsökande. Den statliga suveräniteten fortsätter således att utmana rätten till rättigheter för alla. Flyktingar och asylsökande drabbas framför allt av osäkerheten kring vem som är pliktbärare och oklarheter kring hur deras rättigheter ska tillförsäkras. För att försöka få sina rättigheter tillgodosedda tvingas de att ta till illegala handlingar med livet som insats.
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Berichte aus dem Ökolandbau 2022 - Möglichkeiten und Grenzen der Intensivierung: Zusammenführung der Ergebnisse von komplexen Dauerversuchen zur Untersuchung ökologischer Anbau- und Düngungsverfahren in zwei Anbausystemen (Marktfrucht, Futterbau) auf Ertrag, Produktqualität, Bodenfruchtbarkeit und Umweltwirkungen auf einem Sand- und Lößboden in SachsenKolbe, Hartmut 16 March 2022 (has links)
Zielsetzung dieser langjährigen experimentellen Untersuchungen war eine komplexe Prüfung folgender ökologischer landwirtschaftlicher Anbauformen mit unterschiedlich hohem Tierbesatz unter den klimatischen Bedingungen von Ostdeutschland: Standorte Spröda (Sandboden, Ackerzahl 30), Methau (Lößboden, Ackerzahl 63); Anbausysteme und Betriebsformen: Marktfruchtbau (Leguminosenaufwüchse werden gemulcht, Koppelprodukte verbleiben auf dem Acker), Futterbau (Leguminosenaufwüchse und Koppelprodukte werden vom Feld abgefahren); Düngemittelarten und -höhe: Stalldung, Grüngut (Mulch) aus Leguminosengras, Rindergülle; organische Düngung mit 0 – 2 DE/ha u. Jahr, mineralische N-Dünger (kleiner Umfang zum Vergleich). In dem vorliegenden Forschungsbericht wurde eine Gesamtauswertung der Dauerversuche über die langfristigen Wirkungen von über 80 Merkmalen zur Entwicklung der Erträge, Qualität und Vitalität der Fruchtarten und Fruchtfolgen, Merkmalen der Bodenfruchtbarkeit der Ackerkrume und im Tiefenprofil sowie bestimmten Umweltwirkungen vorgenommen. Die Versuche haben eine Darstellung der Ergebnisse über ein weites Spektrum an Anbauverfahren ermöglicht, die bewusst auch über das übliche Maß des Ökolandbaus hinausgehen. Das Intensitätsniveau reichte von einer niedrigen Nährstoffversorgung in den viehlosen Marktfruchtvarianten ohne Düngung bis zu einer sehr hohen Versorgung in den intensiven Futterbauvarianten. In einer umfangreichen Diskussion wurden die Grenzen und die Möglichkeiten zur Weiterentwicklung des Ökolandbaus in Folge einer gesteigerten Intensivierung durch Leguminosenanbau (Körner- u. Futterleguminosen) sowie flüssigen und festen organischen Düngern für eine optimale Gestaltung und Ertragsbildung der Fruchtfolgen und der Umweltverträglichkeit detailliert aufgeführt.:1 Einleitung
2 Darstellung und Abgrenzung der Fragestellungen
3 Material und Methoden
3.1 Standortbeschreibung
3.2 Boden
3.3 Witterung
3.4 Versuchsdesign
3.5 Fruchtfolgen
3.6 Düngung
3.7 Versuchsdurchführung und Feldprobenahme
3.8 Bodenuntersuchung
3.9 Düngemitteluntersuchungen
3.10 Pflanzenuntersuchungen
3.11 Berechnungswerkzeuge
4 Ergebnisse und Interpretation
4.1 Erträge der Fruchtarten
4.2 Inhaltsstoffe und Qualitätsparameter der Fruchtarten
4.3 Nährstoffgehalte des Bodens
4.4 Nährstoffbilanzen und -effizienzen
4.5 Ermittlung von zeitlichen Veränderungsraten an Humus und Bodennährstoffen in Relation zur Veränderung der Fruchtartenerträge
4.6 Relationen zwischen Salden und der Bodenveränderung an Nährstoffen sowie Strategien zur Verbesserung der Aussagefähigkeit der Nährstoffbilanzierung im Marktfruchtsystem
4.7 Relation zwischen Nährstoffzufuhr, Nährstoffbereitstellung über Mineralisation und Nährstoffbedarf der Fruchtarten
4.8 Komprimierte Darstellung der Wirkung von Standort, Anbausystem und Düngung
5 Diskussion und Schlussfolgerungen
5.1 Überblick
5.2 Möglichkeiten und Grenzen steigender Intensivierung im Ökolandbau und deren Umweltwirkung
6 Zusammenfassung
7 Danksagung
8 Literatur
9 Anhang
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Kompozitní stomatologické biomateriály - struktura, analýza a vlastnosti / Composite Dental Biomaterials - Structure, Analysis and PropertiesMatoušek, Aleš January 2012 (has links)
The aim of this work is to define relations between grain size and bioaktivity of oxide ceramics, specifically ZrO2, Al2O3 and HA. Ceramic materials with grain size from 100 nm up to 10 m, with various surface roughness, were tested for its bioactivity. Ceramography analysis was performed for all tested materials to precisely describe microstructures. Biological properties of the ceramic materials were tested via dilation tests directly in-vitro and by in-vitro extraction. Three cell culturing lines: osteoblast MG63, fibroblast L929, and epithelioid HeLa, were used for our testing. An influence of the grain size on the biological response was only found for the ceramic materials which had been thermally etched. The thermally etched nanocrystalline samples had larger areas covered by cells than ceramics with coarse grain microstructure. Biological tests on layered composites Al2O3×ZrO2 showed the cell selection determined by the type of material, where ZrO2 surfaces were preferably covered. Improved biological response of nanocrystalline ZrO2 was demonstrated on ceramic ZrO2, Al2O3 and SiO2 substrates with nanocrystalline coating of ZrO2. In this work a novel technological process for the formation of defect-free coatings was developed. Sintered coatings were tested using in-vitro technique with cell line HeLa, L929 and MG63 for up to 72 hours. The results of the biological tests of nanocrystalline coatings were consistent with results from the bulk nanocrystalline thermally etched ZrO2 ceramics.
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DEVELOPMENT OF CONTROLLED DRUG DELIVERY SYSTEMS OF POLYMERIC NANOMEDICINES ASSOCIATED TO SCAFFOLDS FOR TISSUE REGENERATIONRodríguez Escalona, Gabriela de Jesús 02 May 2016 (has links)
[EN] Nowadays, one of the biggest concerns that permanently keep the attention of main important sectors of human society is health. Modern medical science is compromised with not only providing good adequate treatments but also effective specific solutions for each type of disease or human pathology.
In this direction, innovative approaches like tissue engineering or regenerative medicine, controlled drug delivery systems and nanomedicines emerge to bring alternatives to situations hard to solve with conventional treatment and strategies, including the replacement of damaged or diseases tissues and/or organs.
Specifically, this research is mainly aimed to design a combined system for controlled, stable and localized release of therapeutic agents that are able to exert their effect selectively on the area that warrants treatment.
This construct will have enough versatility to be adapted to almost any kind of treatment, from cancer to tissue regeneration, always that the key requirement of the treatment was the need to provide the treatment of localized, stable and controlled manner.
With the purposes of making easier the understanding as well as the design of the system, I was decided, for the proof of concept, to use drugs and materials with known activity applied on tissue regeneration and for the treatment of chronic wounds.
The system in question consists of three main elements:
1) The first element is the polymer conjugates of therapeutic agents, which contribute to increasing the selectivity of the therapeutic action of the drug, as well as improved stability, bioavailability and biocompatibility thereof. If the drug is hydrophobic, conjugation contributes to increase its solubility in water, and in the case of proteins used as therapeutic agents, the combination helps reduce the body's immune response, increasing the chance of successful of the treatment.
2) The second element are the biodegradable polymeric microparticles, which in this case act like encapsulation agents for polymeric conjugate , thus allowing to have a second control point in the release kinetics of the therapeutic agents . Simultaneously, the microparticles also play a role in modifying the texture of the final construct, ascribing mechanical and physicochemical properties that help to improve some biological properties of the final material, such as the affinity, adhesion and cell proliferation.
3) The third element consists of a nanoporous membrane made of a biodegradable polymer by electrospinning, which constitute the unifier element of the whole system. This membrane provides manageability to the construct and is itself the last point of control in the release kinetics of the therapeutic agent or agents. Besides, it must be biocompatible and stable at ambient conditions, since this probably is going to be exposed to the environment while protecting the wound, in the case of this kind of application.
These three elements, which themselves are complex systems separately, are systematically combined to achieve a synergistic relationship between them so that each one power the qualities of the other two.
The resulting construct was characterized and it demonstrated to have characteristic properties that can be used as a control parameter during manufacture of this new material. Also, preliminary biological studies developed "in vitro" indicated that the proposed system may be a good candidate for deeper studies as alternative treatment for chronic wounds and other pathologies that require localized administration for long periods of time. / [ES] Actualmente, una de las mayores preocupaciones que permanentemente laman la atención de los principales sectores de la sociedad humana es la salud. La ciencia médica moderna está comprometida no solo con suministrar tratamientos adecuados, sino más bien ofrecer soluciones efectivas y específicas para cada tipo de enfermedad o patología humana.
En este sentido, estrategias innovadoras como la ingeniería de tejidos o la medicina regenerativa, los sistemas de liberación controlada de fármacos y las nanomedicinas, surgen como buenas alternativas para abordar situaciones difíciles de resolver aplicando los tratamientos y estrategias terapéuticas convencionales, como es el caso cuando se hace necesario reemplazar tejidos o incluso órganos dañados por algún traumatismo o enfermedad.
Concretamente, el presente trabajo de investigación tiene por objetivo principal diseñar un sistema combinado para la liberación controlada, estable y localizada de agentes terapéuticos que sean capaces de ejercer su efecto de forma selectiva sobre la zona que amerita el tratamiento.
Este constructo tendrá la versatilidad suficiente como para poder adaptarse a casi cualquier tipo de tratamiento, desde el cáncer hasta la regeneración de tejido, siempre que el requisito clave del tratamiento sea la necesidad de suministrar el tratamiento de manera localizada, estable y controlada.
Para efectos de facilitar la compresión y el diseño del sistema se escogió para la prueba de concepto materiales y fármacos asociados a la regeneración de tejidos, como tratamiento para casos de heridas crónicas.
El sistema en cuestión está constituido por tres elementos principales:
1) El primer elemento son los conjugados poliméricos de agentes terapéuticos que contribuirán a aumentar la selectividad de la acción terapéutica del fármaco, así como también a mejora la estabilidad, biodisponibilidad y biocompatibilidad de los mismos. En caso de que el fármaco sea hidrofóbico, la conjugación contribuye a aumentar su solubilidad en agua, y en el caso de usar proteínas como agentes terapéuticos, la conjugación contribuye a disminuir la respuesta inmunológica del cuerpo incrementando las posibilidad de éxito del tratamiento.
2) El segundo elemento son micropartículas poliméricas biodegradables, que en este caso actúan con agentes de encapsulación para los conjugados poliméricos, permitiendo así contar con un segundo punto de control en la cinética de liberación de los agentes terapéuticos. Simultáneamente, las micropartículas también cumplen un papel de modificador de la textura del constructo final, adjudicándole propiedades mecánica y fisicoquímicas que contribuyen a mejorar las propiedades biológicas del material final, como son la afinidad, la adhesión y la proliferación celular.
3) El tercer elemento consiste en una membrana polimérica biodegradable nanoporosa hecha por electrospinning, que constituyen el elemento unificados del sistema, aporta manejabilidad al constructo y es en sí mismo el último punto de control en la cinética de liberación del agente terapéutico. Este último debe ser biocompatible y estable en condiciones ambientales, puesto que probablemente este expuesto al ambiente mientras protege la herida, en el caso concreto de este tipo de aplicación.
Estos tres elementos, que en sí mismos constituyen sistemas complejos por separado, se han combinado sistemáticamente para alcanzar una relación sinérgica entre ellos de manera que cada uno potencia las cualidades de los otros dos.
El constructo resultante se caracterizó demostrando tener propiedades características que se pueden utilizar como parámetro de control durante la fabricación del mismo. Así mismo estudios in vitro del sistema desarrollado señalan que puede ser un buen candidato para el tratamiento de heridas crónicas entre otras patologías que requieran tratamientos localizados. / [CA] Actualment, una de les majors preocupacions que permanentment llepen l'atenció dels principals sectors de la societat humana és la salut. La ciència mèdica moderna està compromesa no solament amb subministrar tractaments adequats, sinó més aviat oferir solucions efectives i específiques per a cada tipus de malaltia o patologia humana.
En aquest sentit, estratègies innovadores com l'enginyeria de teixits o la medicina regenerativa, els sistemes d'alliberament controlat de fàrmacs i les nanomedicines, sorgeixen com a bones alternatives per a abordar situacions difícils de resoldre aplicant els tractaments i estratègies terapèutiques convencionals, com és el cas quan es fa necessari reemplaçar teixits o fins i tot òrgans danyats per algun traumatisme o malaltia.
Concretament, el present treball de recerca té per objectiu principal dissenyar un sistema combinat per a l'alliberament controlat, estable i localitzada d'agents terapèutics que seguen capaços d'exercir el seu efecte de forma selectiva sobre la zona que amirita el tractament.
Aquest constructe tindrà la versatilitat suficient com per a poder adaptar-se a quasi qualsevol tipus de tractament, des del càncer fins a la regeneració de teixit, sempre que el requisit clau del tractament sega la necessitat de subministrar el tractament de manera localitzada, estable i controlada.
Per a efectes de facilitar la compressió i el disseny del sistema es va escollir per a la prova de concepte materials i fàrmacs associats a la regeneració de teixits, com a tractament per a casos de ferides cròniques.
El sistema en qüestió està constituït per tres elements principals:
1) El primer element són els conjugats polimèrics d'agents terapèutics que contribuiran a augmentar la selectivitat de l'acció terapèutica del fàrmac, així com també a millora l'estabilitat, biodisponibilitat i biocompatibilitat dels mateixos. En cas que el fàrmac sega hidrofòbic, la conjugació contribueix a augmentar la seua solubilitat en aigua, i en el cas d'usar proteïnes com a agents terapèutics, la conjugació contribueix a disminuir la resposta immunològica del cos incrementant les possibilitat d'èxit del tractament.
2) El segon element són microparticles polimèriques biodegradables, que en aquest cas actuen amb agents d'encapsulació per als conjugats polimèrics, permetent així comptar amb un segon punt de control en la cinètica d'alliberament de l'agent terapèutics. Simultàniament, les microparticles també compleixen un paper de texturitzant del constructe final, adjudicant-li propietats mecànica i fisicoquímiques que contribueixen a millorar la propietats biològiques del material final, com són l'afinitat, l'adhesió i la proliferació cel·lular.
3) El tercer element consisteix en una membrana polimèrica biodegradable nanoporosa feta per electrospinning, que constitueixen el element unificats del sistema, aporta manejabilitat al constructe i és en si mateix el ultimi punt de control en la cinètica d'alliberament de l'agent terapèutic. Aquest últim ha de ser biocompatible i estable en condicions ambientals, ja que probablement aquest exposat a l'ambient mentre protegeix la ferida, en el cas concret d'aquest tipus d'aplicació.
Aquests tres elements que en si mateixos constitueixen sistemes complexos per separat, s'han combinat sistemàticament per a aconseguir una relació sinergètica entre ells de manera que cadascun potencia les qualitats dels altres dos.
El constructe resultant es va caracteritzar demostrant tenir propietats característiques que es poden utilitzar com a paràmetre de control durant la fabricació del mateix. Així mateix estudis in vitro del sistema desenvolupat assenyalen que pot ser un bon candidat per al tractament de ferides cròniques entre altres patologies que requeriren tractaments localitzats. / Rodríguez Escalona, GDJ. (2016). DEVELOPMENT OF CONTROLLED DRUG DELIVERY SYSTEMS OF POLYMERIC NANOMEDICINES ASSOCIATED TO SCAFFOLDS FOR TISSUE REGENERATION [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/63231
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Self-reported competence of newly qualified professional nurses in specific midwifery skills / Bokgoni bja go ipega ka nnoši bja baoki ba baswa bao ba ithutetšego profešene ya booki ka go bokgoni bjo bo itšego bja pelegišo / U di ripota nga ha vhukoni hau iwe mune kha vhaongi vha kha di bvaho u phasa vhuongi kha sia la zwikili zwa vhubebisi / Vuswikoti lebyi munhu yena n’wnyi a byi tivaka hi vaongori lava ha ku thwaselaka tidyondzo eka swikili swo hlawuleka hi vusungukatiMafunzwaini, Mashudu Mercy 01 1900 (has links)
Text in English with abstracts in English, Northern Sotho, Tshivenda and Xitsonga / The purpose of this study was to determine the self-reported competence of newly qualified professional nurses on the critical midwifery skills.
The study was conducted in the four public hospitals designated for community service in Gauteng Province. A quantitative descriptive design was used with a structured self-report questionnaire as data collection instrument. Non-probability convenience sampling was used for the study. The sample size was eighty-four newly qualified professional nurses. The Stata 15 software was used for statistical analyses. The researcher used descriptive statistics to describe and synthesize the collected data.
The findings revealed that most newly qualified professional nurses had no knowledge in identifying different types of decelerations, management of late and variable decelerations, but had knowledge in most of the skills related to management of third stage of labour. / Maikemišetšo a dinyakišišo tše e be e le go hwetša bokgoni bja go ipega ka nnoši bja baoki bao ba ithutetšego profešene ya booki ka go bokgoni bjo bohlokwa bja pelegišo.
Dinyakišišo di dirilwe dipetleleng tše nne tša bohle tšeo di kgethetšwego tirelo ya setšhaba ka Profenseng ya Gauteng. Khwanthitheitif diskriptif disaene ‘Quantitative descriptive design’ e dirišitšwe gammogo le lenaneopotšišo leo le beakantšwego la go ipega ka nnoši ‘structured self-report questionnaire’ bjalo ka sedirišwa sa go kgoboketša bohlatsi. “Non-probability convenience sampling” e dirišitšwe mo go kgetheng banyakišišwa. Bogolo bja sešupo e be e le baoki ba masomeseswai-nne ba baswa bao ba ithutetšego profešene ya booki. “Stata 15 software” e dirišitšwe tshekatshekong ya dipalopalo. Monyakišiši o dirišitše dipalopalo tša tlhalošo ‘descriptive statistics’ go hlaloša le go kopanya ‘data’ yeo e kgobokeditšwego.
Ditšweletšo di utollotše gore bontši ba baoki ba baswa bao ba ithutetšego profešene ya booki ga ba na le tsebo ya go hlatha mehuta yeo e fapanego ya diphokotšo, taolo ya diphokotšo tša morago le tša go fetoga, efela ba na le tsebo ka go bokgoni bjo bontši bjoo bo amanago le taolo ya kgato ya boraro ya lešoko. / Ndivho ya ngudo iyi yo vha u wanulusa nḓivho ya vhukoni ha iwe muṋe ya vhaongi vhaswa vha kha ḓi bvaho u phasa vhuongi uri vha na zwikili zwa ndeme zwa vhuongi vhubebisi u swika ngafhi. Ngudo iyi yo itwa kha zwibadela zwiṋa zwa muvhuso zwo ṋewaho u isa tshumelo zwitshavhani kha vunḓu ḽa Gauteng. Kha u kuvhanganya mafhungo muṱoḓisi o shumisa ngona ya u ṱalutshedza ya khwanthithethivi ho ṱanganyiswa na mbudziso dzo dzudzanyiwaho dzi bviselaho khagala kha iwe muṋe (structured self-report questionnaire). Vhunanguludzi ho shumiswaho kha ngudo iyi ho vha “Non-probability convenience”. Tshivhalo tsha vhashelamulenzhe vho nanguludzwaho tsho vha vhaongi vhaswa vha kha ḓibvaho u phasa vha fumalo ina. “The Stata 15 software” ndi tshishumiswa tsho shumiswaho kha u sengulusa mafhungo o kuvhanganywaho. Muṱoḓisisi o shumisa zwisiṱatisitika zwa u ṱalutshedza kha u ṱalutshedza na u dzudzanya mafhungo o kuvhanganyiwaho. Ngudo iyi yo bvisela khagala uri vhunzhi ha vhaongi vhaswa vha kha ḓi bvaho u phasa a vha na nḓivho ya u vhona tshaka dzo fhambanaho dza kurwele kwa mbilu ya ṅwana na u langa u lenga ha u rwa ha mbilu ya ṅwana zwo katela na u sa dzudzanyea fhethu huthihi ha kurwele kwa mbilu ya ṅwana, honeha vha na nḓivho ya zwikili zwi yelanaho na vhulanguli ha tshipiḓa tsha vhuraru tsha u beba. / Xikongomelo xa ndzavisiso lowu i ku kuma vuswikoti lebyi munhu a byi twisisaka hi vaongori lava ha ku thwaselaka tidyondzo ta vuongori eka swikili swa nkoka hi vusungukati. Ndzavisiso lowu wu endliwile eka swibedlhele swa mune swa mani na mani leswi yisaka vukorhokeri evanhwini eka Phurovhinsi ya Gauteng, laha ku tirhisiweke maendlelo ya tinhlayo lama hambanaka na swivutiso ku hlengeleta timhaka. Ku tirhisiwile xiphemu xo karhi xa vanhu ku kuma vuxokoxoko hi mayelano na vona hinkwavo. Xiphemu lexi tirhisiweke i xa nhlayo ya vaongori vo ringana makumenhungu-mune wa vaongori lawa ha ku thwaselaka tidyondzo ta vuongori. Ku tirhisiwile “stata software” ku hlela tinhlayo leti tirhisiweke. Mulavisisi u tirhisile tinhlayo, tinhlayonhlamuselo ku hlamusela no katsakanya mahungu lama a ma hlengeleteke. Leswi kumiweke swi paluxa leswaku vunyingi bya vaongori lava ha ku thwaselaka tidyondzo ta vuongori va hava vutivi byo hambanisa mabelo ya mbilu, ku hlawula ku hlwela no hambana ka mabelo ya mbilu, kambe va na vutivi eka swikili mayelana no lawula xiyimo xa vunharhu xo lumiwa. / Health Studies / M.A. (Nursing)
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The development of critical thinking in the first-year financial accounting curriculum at an open distance and e-learning institution in South Africa / Ontwikkeling van kritiese denke in die eerste jaar van die kurrikulum vir finansiele rekeningkunde by 'n oop e-afstandsleerinstelling in Suid-Afrika / Mveledziso ya vhukoni ha u humbula nga ndila yo dzudzanaho kha nwaha wa u thoma wa kharikhulamu ya akhaunthini ya masheleni kha tshiimiswa tsha u guda u kule nga lubuvhisia Afrika TshipembeDry, Hendrina Jacoba 12 1900 (has links)
For the knowledge economy of the twenty-first century, intellectual skills (such as critical thinking) have been identified as imperative for success. Educational institutions have a responsibility to equip students with the knowledge and skills required for future employment. The South African Institute of Chartered Accountants has identified critical thinking as one of the skills that should be developed in Financial Accounting students who wish to become chartered accountants.
For this limited-scope dissertation a qualitative study was done, applying a constructivist paradigm to a case study design, to explore the development of critical thinking in first-year Financial Accounting students in an open distance and e-learning context in South Africa. To achieve this, data were collected through semi-structured interviews with twelve academics and the use of document analysis.
As the focus of the study was limited to two first-year financial accounting modules which form part of the South African Institute of Chartered Accountants accredited programme taught at an open distance and e-learning institution, the findings cannot be generalised. While the perceptions of students were not considered in the study, the findings provide valuable insight into the development of critical thinking in accounting modules.
The findings revealed that, although academics believe critical thinking skills and good thinking habits should be developed in first-year Financial Accounting students, it is currently only done through a content-centred approach, or not at all. Furthermore, only technologies which academics are comfortable using, are being incorporated, mainly for the delivery of content. The recommendations made for curriculum evaluation and professional development relate specifically to these findings. / Vir die een-en-twintigste-eeuse kennisekonomie is intellektuele vaardighede (soos kritiese denke) geïdentifiseer as noodsaaklik vir sukses. Opvoedkundige instellings het 'n verantwoordelikheid om studente met die kennis en vaardighede toe te rus wat nodig is vir toekomstige indiensneming. Die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters het kritiese denke geïdentifiseer as 'n vaardigheid wat studente in Finansiële Rekeningkunde, wat geoktrooieerde rekenmeesters wil word, moet ontwikkel.
Vir hierdie verhandeling van beperkte omvang, is 'n kwalitatiewe studie gedoen deur 'n konstruktivistiese paradigma toe te pas op 'n gevallestudie-ontwerp om die ontwikkeling van kritiese denke in eerstejaarstudente in Finansiële Rekeningkunde in 'n oop e-afstandsleerkonteks in Suid-Afrika te ondersoek. Om hierdie doel te bereik, is data versamel deur semi-gestruktureerde onderhoude te voer met twaalf akademici en dokumentontleding te gebruik.
Omdat die studie beperk was tot twee eerstejaar finansiële rekeningkunde modules, wat deel vorm van die Suid-Afrikaanse Instituut vir Geoktrooieerde Rekenmeesters se geakkrediteerde program wat by 'n oop e-afstandsleerinstelling aangebied word, kan die bevindinge nie veralgemeen word nie. Alhoewel die studente se persepsies nie in die studie in ag geneem is nie, bied die bevindings waardevolle insig oor die ontwikkeling van kritiese denke in rekeningkundemodules.
Die bevindings dui daarop dat, alhoewel akademici glo dat vaardighede in kritiese denke en goeie denkgewoontes in die eerste jaar van Finansiële Rekeningkunde onderrig moet word, word dit tans slegs deur 'n inhoudgebaseerde benadering gedoen, of glad nie. Verder word slegs tegnologieë geïnkorporeer waarmee akademici gemaklik is, hoofsaaklik vir die oordrag van die inhoud. Die aanbevelings vir kurrikulumevaluering en professionele ontwikkeling hou spesifiek verband met hierdie bevindings. / Kha ikonomi ya nḓivho ya ḓanwaha fumbili nthihi, zwikili zwa nḓivho (zwi ngaho vhukoni ha u humbula nga nḓila yo dzudzaneaho) zwo topolwa sa ndaela ya mvelaphanḓa. Zwiimiswa zwa pfunzo zwi na vhudifhinduleli u lugisela matshudeni nga ndivho na zwikili zwine zwa ṱodea mishumoni ya tshifhingani tshidaho. Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthini tsho topola vhukoni ha u humbula nga ndila yo dzudzaneaho vhune ha tea u bveledzwa kha matshudeni a Akhaunthini ya Masheleni vhane vha tama u vha vhomakone vha muvhalelano.
Ho itwa ngudo dza khwalithathivi dza desithesheni ya tshikoupu tsho pimiwaho, hu tshi khou u fhaṱwa ndivho na kupfesesele nga kha tshenzhemo kha u bveledza ngudo, u wanulusa vhukoni ha u humbula nga ndila yo dzudzaneaho kha nwaha wa u thoma kha matshudeni a Akhaunthuni ya Masheleni kha nyimele ya tshiimiswa tsha u guda u kule na kha lubuvhisia Afrika Tshipembe. U swikelela izwi, data yo kuvhanganyiwa nga kha inthaviwu dzo dzudzanywaho na vhoraakademi vha fumimbili na u shumisa musaukanyo wa linwalo.
Sa musi ngudo yo vha yo sedza fhedzi kha mimodulu mivhili ya nwaha wa u thoma ya Akhaunthini ya masheleni ine ya vhumba tshipida tsha mbekanyamushumo ya akhiredithesheni ya Tshiimiswa tsha Afrika Tshipembe tsha Vhomakone vha Akhaunthuni ine ya funzwa kha tshiimiswa tsha u guda u kule na kha Lubuvhisia, mawanwa a nga si angaredzwa. Ngeno kuvhonele kwa matshudeni ku songo dzhielwa ntha kha ngudo, mawanwa o ṋetshedzwa ndivho ya ndeme kha mveledziso ya vhukoni ha u humbula nga ndila yo dzudzaneaho kha mimodulu ya akhaunthini.
Mawanwa o dzumbulula uri, naho vhoraakademi vha tshi tenda uri zwikili zwa vhukoni ha u humbula nga ndila yo dzudzaneaho na maitele a kuhumbulele kwavhudi zwi fanela u bveledziswa kha nwaha wa u thoma wa matshudeni vha Akhaunthini ya Masheleni, zwa zwino zwi khou itwa fhedzi nga kha maitele o disendekaho nga zwi re ngomu, kana zwa sa itwe na luthihi. Zwi tshe zwo ralo, ndi thekhinolodzhi fhedzi dzine vhoraakademi vha takalela u dzi shumisa, zwo tanganyiswa, nga maanda ndisedzo ya zwi re ngomu. Themendelo dzo itwa kha u ela kharikhulamu na mveledziso dzi re na vhushaka na mawanwa anea o tiwaho. / Institute for Open and Distance Learning (IODL) / M. Ed. (Open and Distance Learning)
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A comparative evaluation of water supply perceptions and overall stewardship in Hammaskraal amd AttridgevilleMthimunye, Keitumetse 12 1900 (has links)
This research focused on evaluating and comparing the perceptions, water-use
behaviour, water conservation awareness and overall water stewardship of participants
residing in Hammanskraal and Atteridgeville who have experienced intermittent water
supply in their domestic households – due to either water contamination incidents caused
by dilapidated infrastructure or water restrictions implemented by the City of Tshwane
Metropolitan Municipality during the 2016–2017 drought in the Gauteng Province. The
research concluded that the municipality needs to implement proactive water
conservation awareness initiatives on an ongoing basis to reduce high water demands
and to create a culture of water stewardship, especially in Atteridgeville. Transparent
communication is also required from the municipality to instil the necessary trust among
the public. It is recommended that the municipality attends to water leaks and ongoing
complaints from the public timeously to reduce the current apathy from the public against
reporting water-related issues and to ultimately ensure compliance to water restrictions. / Hierdie navorsing fokus op die evaluering en vergelyking van deelnemers wat in
Hammanskraal
en
Atteridgeville
woon
se
persepsies,
waterverbruiksgedrag,
waterbewaringsbewustheid
en
algehele
waterrentmeesterskap,
wat
onderbroke
watervoorsiening
in
hulle
huishoudings
ervaar
het
–
as
gevolg
van
waterbesoedelingsvoorvalle
wat
deur
vervalle
infrastruktuur
veroorsaak
is
en
waterbeperkings wat deur die Stad Tshwane Metropolitaanse Munisipaliteit gedurende
die 2016 tot 2017-droogte in Gauteng ingestel is. Die navorsing het tot die gevolgtrekking
gekom dat die munisipaliteit proaktiewe waterbewaringsbewustheidsinisiatiewe op ’n
deurlopende grondslag moet implementeer om hoë wateraanvraag te verminder en ’n
kultuur van waterrentmeesterskap, veral in Atteridgeville,
te skep. Deursigtige
kommunikasie word ook van die munisipaliteit vereis om die nodige vertroue by die
publiek te kweek. Daar word aanbeveel dat die munisipaliteit betyds aandag aan
waterlekkasies en deurlopende klagtes van die publiek sal gee om die huidige
onverskilligheid van die publiek by die aanmeld van waterverwante aangeleenthede te
verminder en om uiteindelik te verseker dat die publiek die waterbeperkings eerbiedig. / Patlisiso ena e ne e tsepame hodima ho lekola le ho bapisa maikutlo, boitshwaro ba
tshebediso ya metsi, tsebo ka poloko ya metsi le tlhokomelo e akaretsang ya metsi ke
bankakarolo ba dulang Hammanskraal le Atteridgeville ba bileng le phepelo ya metsi e
kgaohang malapeng a bona – e ka ba ka lebaka la diketsahalo tsa tshilafatso ya metsi e
bakilweng ke dipeipi tse senyehileng kapa ho kgaolwa ha metsi ho kentsweng
tshebetsong ke Masepala wa Motsemoholo wa Metropolitan wa Tshwane nakong ya
komello ya 2016–2017 porofenseng ya Gauteng. Patlisiso e fumane hore masepala o
hloka ho kenya tshebetsong matsholo a ho atisa tsebo ka poloko ya metsi ka mokgwa o
tswellang e le ho fokotsa tlhokeho e phahameng ya metsi le ho theha ditlwaelo tsa
tlhokomelo ya metsi, haholo ho la Atteridgeville. Ho boetse ho hlokeha puisano e
hlakileng e nang le ponaletso ho tswa ho masepala e le hore setjhaba se be le tshepo ho
ona. Ho kgothaletswa hore masepala a sebetsane le diketsahalo tsa ho dutla ha metsi le
ditletlebo tse tswellang tse tswang ho setjhaba ka potlako e le ho fokotsa maikutlo a ho
tsotelle a tswang ho setjhaba mabapi le ho tlaleha mathata a amanang le metsi le ho
netefatsa hore batho ba latela melawana ya phokotso ya metsi. / Geography / M. Sc. (Geography)
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Tsenguluso ya mbambedzo ya thandululo ya thaidzo dza mafhungo a ṱhalano khoroni dza musanda na khothe dza muvhuso tshiṱirikini tsha vhembe, vunḓuni ḽa LimpopoNtshauba, Siwethu Thomas 12 1900 (has links)
In Venda with English abstract / Hei thyisisi i vhambedza thandululo ya thaidzo dza mafhungo a ṱhalano khoroni dza
musanda na khothe dza muvhuso. Saizwi Ndayotewa ya Riphabuḽiki ya Afrika
Tshipembe, mulayo 108 wa 1996, i tshi ṋea muṅwe na muṅwe pfanelo dza u shumisa
luambo lune a lu takalela, nyambo dzoṱhe dza tshiofisi dzi tea u shumiswa u lingana kha
thandululo ya thaidzo dza ṱhalano khoroni na khothe. Hei thyisisi i sumbedza nyambo
dza English na Afrikaans dzi dzone dzi re na mutsindo musi hu tshi itwa thandulululo ya
thaidzo dza ṱhalano ngeno luambo lwa Tshivenḓa na lwa vhaholefhali vha u pfa lu sa
pfali. Nga nnḓa ha u ḓiphina nga mbofholowo ya u shumisa Tshivenḓa sa luambo lwa
tshiofisi kha u amba, lu shumiswa zwenezwo fhedzi huna muṱalutshedzi wa khothe.
Ngauralo, hei thyisisi i khou ita khuwelelo ya uri tshifhinga tsho swika tsha uri muvhuso
u ṋee luambo lwa Tshivenḓa vhuiimo vhu eḓanaho na nyambo dza English na
Afrikaans na uri ulu luambo lu shumiswevho kha thandululo ya thaidzo dza mafhungo a
ṱhalano khothe dza muvhuso. / This thesis compares the conflict resolution in divorce discourse between traditional and
government courts. It argues that since the Constitution of the Republic of South Africa
Act no 108 of 1996 has given everyone the right to use the language of his or her
choice, all official languages must be used equitably in conflict resolutions in divorce
discourse in both traditional and government courts. Most of the Vhavenḓa, especially
the elderly, cannot speak more than one official language and this is relevant in conflict
resolution. This thesis contends that conflict resolution in divorce discourse is mainly
dominated by English and Afrikaans while Tshivenḓa as well as sign language is not
used. Instead of enjoying the freedom of utilizing Tshivenḓa as a spoken official
language as used by the court interpreter. Therefore, this thesis argues that time has
come that government courts accord equal status to all official languages and that
Tshivenḓa language should be utilized as English and Afrikaans in conflict resolution in
divorce discourse. / African languages / D. Litt. et Phil. (African Languages)
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A polychotomous accountability index for integrated reporting by South African listed companiesChikutuma, Chisinga Ngonidzashe 07 1900 (has links)
Abstracts in English, Southern Sotho and Swahili / The broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the extent and quality of integrated annual reports (IARs) prepared by the Johannesburg Stock Exchange (JSE) listed companies for the period 2013 to 2016. The study was motivated by a paucity of research on whether corporate accountability, through corporate reporting, has improved (extent and quality) under integrated reporting (<IR>) through improved integrated reporting quality (IRQ) scores.
The study was conducted in two phases. The first phase was for developing the PAI through the Delphi Inquiry method. In the same phase, through qualitative and quantitative content analysis, the PAI was used to measure and evaluate the extent and quality of IARs for the JSE Top 100 companies over the four-year period (2013–2016). The second phase, in the form of semi-structured interviews, aimed at investigating the factors that contributed to the change in IRQ scores over that period. Eight respondents (preparers of IARs), representing five companies, were interviewed.
Through the Delphi Inquiry method, the PAI was developed (major contribution of the study), which has eight categories, 44 constructs, a total possible score of 152 and a total weight of 100%. Furthermore, the PAI has a six-point ordinal scoring system from 0 to 5. For the IRQ scores, mean annual IRQ scores were computed as 52.45% for 2013, 58.48% for 2014, 64.72% for 2015 and 68.29% for 2016. As for the JSE sectors, the highest IRQ scores were 66.45%, 71.05%, 75% and 81.25% for 2013, 2014, 2015 and 2016 respectively. From an industry perspective, the results showed highest IRQ scores of 66.45%, 72.37%, 70.72% and 62.42% for 2013, 2014, 2015 and 2016 respectively.
The steady increase in the mean IRQ scores for 2013, 2014, 2015 and 2016 shows that there is significant improvement in the extent and quality of IARs produced by the JSE listed companies. This improvement in the IRQs is due to different reasons, which include: preparers taking <IR> seriously, teamwork, benchmarking, training, experience, addressing stakeholder needs and understanding the principles before implementing <IR>. Moreover, some companies fail to produce quality IARs due to a number of factors that include: an inadequate understanding of <IR> by some preparers of IARs; some entities not seeing value in preparing quality IARs hence they present poor quality IARs; partial buy-in, especially by the executive management; a paucity of skills and resources; outsourcing that was identified as bringing with it poor quality work and some entities preferring to chase prestigious awards at the expense of the company’s actual <IR> philosophy, hampering the quality of IARs in the process.
Different conclusions were reached. It was noted that some <IR> concepts and principles should be more synchronised so that they are not in conflict with each other. Rules should be introduced so that <IR> may be a blend of principles and rules as this could minimise preparer judgement. The International Integrated Reporting Council (IIRC) must align its terminology with that of other guideline bodies, such as rating agencies, to give more meaning to <IR>. The IIRC needs to improve <IR> in order to suit companies in the service industry. Integrated reporting has to be more compatible with the digital world and not necessarily paper based. More research must be done about what users need to see in IARs to enhance the relevance of the IAR to different stakeholders.
Furthermore, the IIRC must proactively educate decision-makers for an improved buy-in of <IR>. Pertaining to transformation, de facto and de jure transformation remain merely theoretical without substantial changes on the ground. Government and the JSE should consider the nature of current disincentives since these seem not to sufficiently challenge the current status quo. Finally, more training on capitals and business models should be conducted in order to improve the quality of reporting since these two constructs are perceived to be complex and hence difficult to implement, especially through quantification. / Maikaelelo a a anameng a thutopatlisiso eno e e tlhalosang ya mekgwa e e tswakantsweng ya tatelano e ne e le go atolosa dikwalo tse di gona ka go dira tshupane ya maikarabelo ya polychotomous (PAI) e morago e neng ya dirisediwa go lekanyetsa le go sekaseka bogolo le boleng jwa dipegelo tsa ngwaga le ngwaga tse di golaganeng (diIAR) tse di rulaganngwang ke ditlamo tse di kwadisitsweng kwa Johannesburg Stock Exchange (JSE) mo pakeng ya 2013 go fitlha 2016. Thutopatlisiso e rotloeditswe ke tlhaelo ya dipatlisiso tse di malebana le gore a maikarabelo a ditlamo, ka dipegelo tsa ditlamo, a tokafetse (bogolo le boleng) ka fa tlase ga dipegelo tse di golaganeng (<IR>) ka maduo a a tokafatseng a boleng jwa dipegelo tse di golaganeng (IRQ).
Thutopatlisiso e dirilwe ka magato a le mabedi. Legato la ntlha e ne e le la go dira PAI ka mokgwa wa Delphi Inquiry. Mo legatong leo, ka tshekatsheko ya diteng go dirisiwa mokgwa o o lebelelang dipalopalo le o o lebelelang mabaka, go dirisitswe PAI go lekanyetsa le go sekaseka bogolo le boleng wa diIAR tsa ditlamo tse di kwa Godimo tse 100 tsa JSE mo pakeng ya dingwaga tse nne (2013–2016). Legato la bobedi, le le neng le le mo sebopegong sa dipotsolotso tse di batlileng di rulagana, le ne le ikaeletse go batlisisa dintlha tse di tshwaetseng mo diphetogong tsa maduo a IRQ mo pakeng eo. Go botsoloditswe batsibogi ba le robedi (barulaganyi ba diIAR), ba ba emetseng ditlamo di le tlhano.
Ka mokgwa wa Delphi Inquiry, go tlhamilwe PAI (tshwaelo e kgolo ya thutopatlisiso), e e nang le dikarolo tse robedi, ka megopolo e le 44, maduo otlhe a a kgonagalang a 152 le boima jotlhe jwa 100%. Mo godimo ga moo, PAI e na le thulaganyo ya maduo ya dintlha tse thataro go tswa go 0 go ya go 5. Malebana le maduo a IRQ, palogare ya maduo a ngwaga le ngwaga a IRQ, e tlhakanyeditswe go nna 52.45% ka 2013, 58.48% ka 2014, 64.72% ka 2015 le 68.29% ka 2016. Malebana le maphata a JSE gona, maduo a a kwa godimodimo a IRQ e ne e le 66.45%, 71.05%, 75% le 81.25% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Go ya ka indaseteri, dipoelo di bontshitse maduo a a kwa godimodimo a IRQ a 66.45%, 72.37%, 70.72% le 62.42% ka 2013, 2014, 2015 le 2016 ka tatelano eo.
Koketsego ka iketlo ya palogare ya maduo a IRQ a 2013, 2014, 2015 le 2016 e bontsha gore go na le tokafalo e e bonalang mo bogolong le boleng jwa diIAR tse di tlhagisiwang ke ditlamo tse di kwadisitsweng mo JSE. Tokafalo eno ya diIRQ ke ka ntlha ya mabaka a a farologaneng, a a akaretsang: barulaganyi ba tsotelela <IR> thata, tirisanommogo ya setlhopha, go itshwantsha le ba bangwe, katiso, maitemogelo, go samagana le ditlhokego tsa baamegi le go tlhaloganya dintlhatheo pele ga go diragatsa <IR>. Mo godimo ga moo, ditlamo dingwe di palelwa ke go tlhagisa diIAR tsa boleng ka ntlha ya dintlha di le mmalwa tse di akaretsang: go tlhaloganya go go sa lekanang ga <IR> ke barulaganyi bangwe ba diIAR; ditheo dingwe di sa bone boleng jwa go baakanya diIAR tsa boleng mme seo se dira gore di tlhagise diIAR tsa boleng jo bo kwa tlase; tshegetso e e sa lekanang, bogolo segolo ya botsamaisikhuduthamaga; tlhaelo ya bokgoni le ditlamelo; theko ya ditirelo kwa ntle, e leng se se supilweng se tla ka boleng jo bo kwa tlase jwa tiro le ditheo dingwe di tlhopha go lelekisa dikgele tsa mabono mme di ikgatholosa filosofi ya nnete ya <IR> ya setlamo, mme ka go rialo di ama boleng jwa diIAR.
Go fitlheletswe diphitlhelelo tse di farologaneng. Go lemogilwe gore megopolo mengwe le dintlhatheo tsa <IR> di tshwanetse go rulaganngwa ka tsamaisano gore di se ke tsa ganetsana. Go tshwanetse ga itsisewe melanwana gore <IR> e nne motswako wa dintlhatheo le melawana gonne seno se ka fokotsa go atlhola ga barulaganyi. Lekgotla la Boditšhabatšha la Dipegelo tse di Golaganeng (IIRC) le tshwanetse go lepalepanya mareo a lona le a ditheo tse dingwe tse di kaelang, go tshwana le ditheo tse di lekanyetsang, gore <IR> e nne le bokao jo bo oketsegileng. Lekgotla la IIRC le tshwanetse go tokafatsa <IR> gore e siamele ditlamo tse di mo indasetering ya ditirelo. Dipegelo tse di golaganeng di tshwanetse go tsamaelana le lefatshe la dijitale mme e seng fela gore e nne tse di mo dipampiring. Go tshwanetse ga dirwa dipatlisiso tse dingwe malebana le gore badirisi ba tlhoka go bona eng mo diIAR go tokafatsa bomaleba jwa IAR mo baameging ba ba farologaneng.
Go feta foo, lekgotla la IIRC le tshwanetse go ruta batsayaditshwetso gore go nne le tshegetso e e tokafetseng ya <IR>. Malebana le diphetogo, diphetogo tse di gona le tsa tshwanelo e sala go nna tiori fela mme go se na diphetogo tse di bonalang. Puso le JSE ba tshwanetse go lebelela dintlha tsa ga jaana tse di kgobang marapo ka ntlha ya fa go sa bonale fa di gwetlha seemo sa ga jaana mo go lekaneng. Kwa bokhutlong, go tshwanetse ga dirwa katiso e nngwe ya letlotlo le dikao tsa kgwebo go tokafatsa boleng jwa go dira dipegelo ka ntlha ya fa megopolo eno e mebedi e lebega e le marara mme ka jalo go se bonolo go e diragatsa, bogolo segolo ka dipalo. / Ndivho khulwane ya ṱhalutshedzo iyi ya ngona yo ṱanganelanaho ya thevhekano ho vha u engedza maṅwalwa a zwino nga u bveledza indekisi ya vhuḓifhinduleli yo khethekanywaho (PAI) ine ya dovha ya, shumiswa u kala na u ela vhuphara na ndeme ya mivhigo ya ṅwaha nga ṅwaha yo ṱanganelanaho (dzi IAR) yo lugiswaho nga vha khamphani dzo ṅwaliswaho kha Johannesburg Stock Exchange (JSE) lwa tshifhinga tsha vhukati ha 2013 u swika 2016. Ngudo dzo ṱuṱuwedzwa nga u shaea ha ṱhoḓisiso dza nga ha uri vhuḓifhinduleli, u mona na u vhiga ha tshiofisi ho no khwiṋisea na (vhuphara na ndeme) nga fhasi ha u vhiga ho ṱanganelanaho (<IR>) nga kha zwikoro zwa ndeme ya u vhiga ho ṱanganelanaho (IRQ).
Ngudo dzo itwa fhethu huvhili nga maga mavhili. Ḽiga ḽa u thoma ḽo vha ḽi ḽa u bveledza PAI nga kha ngona dza Ṱhoḓisiso dza Delphi. Kha ḽiga ḽeneḽo, nga kha musaukanyo wa vhungomu wo sedzaho ndeme na tshivhalo, PAI yo shumiswa u kala na u ela vhuphara na ndeme ya dzi IAR kha khamphani dza 100 dza nṱha dza JSE kha tshifhinga tsha miṅwaha miṋa (2013–2016). Ḽiga ḽa vhuvhili nga tshivhumbeo tsha inthaviwu dzo dzudzanywaho zwiṱuku dzi sengulusaho zwivhumbi zwi dzhenelelaho kha tshanduko ya zwikoro zwa IRQ lwa tshifhinga. Vhafhinduli vha malo (vhadzudzanyi vha dzi IAR), vho imelaho khamphani ṱhanu vho vhudziswa.
Nga kha Ngona ya Ṱhoḓisiso dza Delphi, ho bveledzwa PAI (zwidzheneleli zwihulwane kha ngudo), dzi re na khethekanyo dza malo, miṱalukanyo ya 44, ṱhanganyelo dza zwikoro zwine zwa nga vha hone zwa 152 na ṱhanganyelo ya tshileme ya 100%. Zwiṅwe hafhu, PAI dzi na sisiṱeme ya zwikoro ya odinaḽa zwa phoindi dza rathi u bva kha 0 u swika kha 5. U itela zwikoro zwa IRO, zwikoro zwa vhukati zwa ṅwaha nga ṅwaha zwo rekanywa zwa vha 52.45% nga 2013, 58.48% nga 2014, 64.72% nga 2015 na 68.29% for 2016. Kha sekithara dza JSE, zwikoro zwa nṱhesa zwa IRQ zwo vha zwi 66.45%, 71.05%, 75% na 81.25% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U ya nga kuvhonele kwa nḓowetshumo, mvelelo dzo sumbedza zwikoro zwa nṱhesa zwa IRQ zwa 66.45%, 72.37%, 70.72% na 62.42% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U gonya zwiṱuku kha zwikoro zwa vhukati zwa IRQ zwa 2013, 2014, 2015 na 2016 zwi sumbedza uri hu na u khwiṋisea hu hulwane kha vhuphara na ndeme ya dzi IAR dzo bveledzwaho vha khamphani dzi re kha JSE. U khwiṋisea uhu ha dzi IRQ ndi nga ṅwambo wa zwiitisi, zwine zwa katela vhadzudzanyi vha dzhielaho <IR> nṱha, u shuma sa thimu, u vhambedza, vhugudisi, tshenzhelo, u livhana na ṱhoḓea dza vhadzheneleli na u pfesesa milayo phanḓa ha musi i tshi shumiswa <IR>. Nṱhani ha izwo, dziṅwe khamphani dzi a kundelwa u bveledzwa dzi IAR nga ṅwambo zwa zwiitisi zwo vhalaho , zwi katelaho u sa pfesea lwo lingaho ha <IR> nga vhaṅwe vhadzudzanyi vha dzi IAR, zwiṅwe zwiimiswa zwi sa vhoni ndeme ya u ita dzi IAR dza ndeme zwa sia vha tshi bvledza dzi IAR dza ndeme i sa takadzi, u zwi ṱanganedza hu si nga mbilu dzoṱhe nga maanḓa vha vhalanguli vhahulwane; u shaea ha zwikili na zwiko; u ṱunḓa tshumelo nnḓa zwine zwo topolwa sa zwi ḓisaho mushumo wa ndeme i sa takadzi na zwiṅwe zwiimiswa zwi tshi funa u gidimisana na pfufho dza maimo hu sa dzhielwi nṱha fiḽosofi ya vhukuma ya <IR> dza khamphani, zwine zwa thivhela ndeme ya dzi IAR kha kuitele kwa zwithu.
Ho swikelelwa khunyeledzo dzo fhambanaho. Ho vhonala uri miṅwe miṱalukanyo ya <IR> na milayo i tea u dzudzanywa u itela uri i sa vhe na khuḓano. Milayo i tea u ḓivhadzwa u itela uri <IR> dzi vha ṱhanganyelo ya milayo na maitele saizwi zwi tshi nga fhungudza khaṱhulo dza vhadzudzanyi. Khoro ya Dzitshakatshaka yo Ṱanganelanaho ya u Vhiga (IIRC) i tea u dzudzanya mathemo ayo na ayo a zwiimiswa nyendedzi, zwi nga ho sa mazhendedzi a u fhima, u ṋea ṱhalutshedzo ya khwiṋe kha <IR>. Vha IIRC vha tea u khwiṋisa <IR> u itela uri dzi elane na nḓowetshumo dza tshumelo. U vhiga ho ṱanganelanaho hu tea u elana vhukuma na ḽifhasi ḽa didzhithala nahone hu sa ḓisendeke nga bammbiri. Hu tea u itwa ṱhoḓisiso nga ha zwine vhashumisi vha vhona kha dzi IAR u khwaṱhisedza u tea ha IAR dza vhashumisani vho fhambanaho.
Dziṅwe hafhu, IIRC i tea u funza vhadzhii vha tsheo lwo khwaṱhaho u itela u khwiṋisa u ḓidzhenisa kha <IR>. Zwi tshi elana na tshanduko, tshanduko ya de facto na ya de jure i sokou dzula i ya thyori hu si na tshanduko dzi vhonalaho ngeno fhasi. Muvhuso na JSE vha tea dzhiela nṱha lushaka lwa sa vha hone ha zwiṱuṱuwedzi saizwi izwi zwi tshi tou nga zwi ṋekedza khaedu lwo linganaho tshiimo tsha zwithu tsha zwino. Tsha u fhedzisela, vhugudisi kha zwiedza zwa pfuma na bindu vhu tea u itwa u itela u khwiṋisa ndeme ya u vhiga saizwi izwo zwifhaṱo zwivhili zwi tshi vhonala sa zwi konḓaho nahone zwi konḓaho u shumisa, nga maanḓa nga kha u vhekanya ndeme / Financial Accounting / D. Phil. (Accounting Sciences)
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