AFRIKAANS: Die doel van rekeningkundige verslagdoening is om inligting te verskaf oor die finansiële stand, prestasie en veranderinge in die finansiële stand van ’n onderneming wat nuttig is vir ’n verskeidenheid van gebruikers om rasionele ekonomiese besluite te kan neem. Die probleem wat in hierdie studie aangespreek word, is die onvermoë van rekeningkundige inligting in finansiële state om aan die spesifieke behoeftes van die gebruikers van klein maatskappy finansiële state in Suid-Afrika te voldoen. Die studie behels ’n omvattende meningsopname van die behoeftes van gebruikers van klein maatskappy finansiële state in Suid-Afrika, ten einde aanbevelings vir die verbetering van die huidige rekeningkundige verslagdoeningstelsel ten opsigte van klein maatskappye te maak. Die empiriese ondersoek wat uitgevoer is, het die spesifieke inligtingsbehoeftes van die verskillende gebruikersgroepe van klein maatskappy finansiële state in Suid-Afrika bepaal deur gebruik te maak van vraelyste. Die data wat ingesamel is, vir doeleindes van die studie, het bestaan uit 434 voltooide vraelyste deur geregistreerde klein praktisyns, 212 voltooide vraelyste deur eienaars/bestuur van privaatmaatskappye, 5 voltooide vraelyste deur finansiële instellings, asook ’n onderhoud wat met die Suid-Afrikaanse Inkomstediens (SAID) gevoer is. Hierdie studie het getoon dat huidige rekeningkundige verslagdoeningsvereistes vir privaatmaatskappye nie aan die behoeftes van die gebruikers van hierdie maatskappye se finansiële state in Suid-Afrika voldoen nie. Die vereistes van die rekeningkundige standaard, IFRS for SMEs, wat gedurende 2007 in Suid-Afrika aanvaar is en op klein maatskappye van toepassing is, voldoen nie aan die inligtingsbehoeftes van Suid-Afrikaanse gebruikers nie. Gesien in die lig van die belangrike bydrae wat klein maatskappye tot die Suid-Afrikaanse ekonomie lewer, is die rekeningkundige verslagdoening van hierdie maatskappye noodwendig belangrik. Gebruikers van klein maatskappy finansiële state vereis dat huidige rekeningkundige verslagdoeningsvereistes verminder en vereenvoudig word, ten einde aan hulle spesifieke inligtingsbehoeftes te voldoen en om te verseker dat finansiële state betekenisvolle, relevante en betroubare inligting vir die gebruikers daarvan voorsien. ENGLISH: The objective of financial reporting is to provide information in regards with the financial position, performance and changes in the financial position of an entity that is useful for various users, enabling the users to form rational economical decisions. The problem that has been addressed in this study pertains to the inability of accounting information, produced in financial statements, to address specific needs of users of small company’s financial statements in South Africa. The study includes a comprehensive opinion survey of needs for users of small company’s financial statements in South Africa, in order to make recommendations for the improvement of the current accounting reporting standards for small companies. The empirical research performed within this study included the assessment of specific information needs for various user groups of small company’s financial statements in South Africa, by use of questionnaires. The data gathered for the purpose of this study consisted of 434 completed questionnaires by registered small practitioners, 212 completed questionnaires by owners of private companies, 5 completed questionnaires by financial institutions, as well as an interview with the South-African Revenue Services (SARS). The results of the study showed that the current reporting standards for private companies do not satisfy the needs of the users of these small company’s financial statements in South Africa. The requirements of the accounting standard, IFRS for SMEs, that was accepted in South Africa during 2007, applicable on small companies, does not satisfy the information needs of the South-African users. In the light that small companies make up an integral part of the South-African economy, the accounting reporting for these small companies is inevitably important. Users of small company’s financial statements require that the current reporting standards be reduced and simplified in order to address the users’ specific information needs and to ensure that the information in financial statements is meaningful, relevant and reliable for the users. / Thesis (DCom)--University of Pretoria, 2010. / Accounting / unrestricted

Cochlear implantation is a proven and accepted option for young children with profound hearing loss. Cochlear implantation requires a professional team which should inform, guide, support and collaborate with parents constantly throughout the process. Existing programs for children with hearing loss and their families are generally designed on the basis of what experts believe they should contain, rather than on what parents actually wish to receive, which may often lead to a mismatch between the professionals view and the parents’ views of parental needs. In order to ensure that parental needs are appropriately addressed it is imperative that professionals investigate and understand the individual needs and desires of the parents with whom they collaborate. This can be managed by carefully tailoring information to their individual needs and presenting information in an accessible format at the time it is most appropriate and digestible. The aim of this research study was to develop a pre-implantation tool to rate the individual support and information needs of parents of young cochlear implant candidates. Within the context of applied research, a qualitative descriptive intervention research design was used in the study. Ten parents of children with cochlear implants participated in a semi-structured interview to investigate their need for information and support during the pre-implantation phase of cochlear implantation. Their responses were analysed and compared to relevant literature in order to develop the pre-implantation rating tool for parents of cochlear implant candidates. The rating tool consists of ten areas for information and support. These areas are as follows: general, technical, surgery, social support, financial, communication options, education, outcomes, rehabilitation and parental role. Parents are able to rate which areas of information and support is important to them and what they would like to discuss with the professional involved. Parents are also encouraged to identify any area of information and support that is not included in the rating tool that they would want information on from the cochlear implant team. This rating tool was evaluated by eight speech-language pathologist/audiologist working in six cochlear implant programmes in South Africa to determine the value of the rating tool. Positive responses were given about the adaptability of the tool to identify individual needs for support and information and the tool would be useful to guide speech-language pathologist/audiologists to identify needs of parents that should initially be addressed. Respondents agreed that the rating tool provides an opportunity to express parent’s individual needs for information and support; that the tool correlates with a family centered approach and would be useful to include in cochlear implant programs. The majority of participants felt the rating tool possibly will be effective in identifying information and support needs of parents before cochlear implantation and respondents would be willing to implement the rating tool in their cochlear implant programme. The positive response from professionals working in the field of cochlear implantation validates the effectiveness of the rating tool. AFRIKAANS : Kogleêre inplantering is ‘n beproefde en aanvaarde opsie vir jong kinders met ‘n uitermatige gehoorverlies. Kogleêre inplanting vereis dat ‘n professionele span ouers deur die proses inlig, lei en ondersteun. Huidige programme vir kinders met gehoorverlies en hulle gesinne, is oor die algemeen gebaseer op grond van inligting wat volgens kundiges belangrik is om in te sluit. Hierdie programme is nie noodwendig gebaseer op inligting ouers graag wil ontvang nie. Dit kan lei tot ‘n verskil tussen die perspektief van professionele persone teenoor die van die ouer oor ouer- behoeftes aan inligting. Om te verseker dat ouers se behoeftes effektief aangespreek word, is dit noodsaaklik om dit te ondersoek en die individuele behoeftes van ouers te verstaan. Dit kan gedoen word deur inligting aan te pas volgens die individuele behoeftes van ouers en die inligting te verskaf in ‘n toeganklike wyse op ‘n gepaste tyd wanneer dit geskik is en die ouer die inligting kan prosesseer. Die doel van hierdie navorsing studie was om ‘n pre-inplantering instrument te ontwikkel om die individuele behoeftes aan inligting en ondersteuning van ouers van jong kogleêre inplantings kandidate te bepaal. Binne die konteks van toegepaste navorsing is ‘n kwalitatiewe beskrywings intervensie navorsingsontwerp gebruik. Tien ouers van kinders met kogleêre inplantings het deelgeneem aan ‘n semi-gestruktureerde onderhoud. Die onderhoud het ouers se behoefte aan inligting en ondersteuning tydens die pre-inplanterings fase van kogleêre inplantasie ondersoek. Die resultate is geanaliseer en vergelyk met relevante literatuur om sodoende die pre-inplantering bepaling instrument vir ouers van kogleêre kandidate te ontwerp. Die instrument bestaan uit tien areas van inligting en ondersteuning. Hierdie areas is as volg: algemeen, tegnies, chirurgie, sosiale ondersteuning, finansieel, kommunikasie opsies, onderrig, rehabilitasie en ouer rol. Ouers kan bepaal watter areas van inligting en ondersteuning vir hulle belangrik is en wat hulle graag wil bespreek met die professionele persone betrokke by die kogleêre inplanting proses. Ouers word ook aangemoedig om enige area van inligting en ondersteuning te identifiseer wat moontlik nie ingesluit is in die instrument nie, maar wat hulle graag met die kogleêre span wil bespreek. Agt spraak-taal patoloë/oudioloë van ses kogleêre inplantings programme in Suid-Afrika het die instrument geëvalueer om die waarde daarvan te bepaal. Positiewe insette is gegee oor die aanpasbaarheid van die instrument om die individuele behoeftes vir inligting en ondersteuning te bepaal; dat die instrument betekenisvol is om die spraak-taal patoloog/oudioloog te lei om die behoeftes van ouers te identifiseer en aan te spreek; dat die instrument ooreenstem met ‘n familie- gesentreede benadering en dat die instrument effektief ingesluit kan word in kogleêre inplantings programme. Die meeste deelnemers het aangedui dat die instrument effektief sal wees in die identifisering van inligting en ondersteunings behoeftes van ouers voor ‘n kogleêre inplanting. Deelnemers het aangedui dat hulle bereid sal wees om die instrument te implementeer in hulle kogleêre inplantingsprogram. Die positiewe respons van spraak-taal patoloë en oudioloë dui op die geldigheid en effektiwiteit van die instrument. / Dissertation (MCommunication Pathology)--University of Pretoria, 2010. / Speech-Language Pathology and Audiology / unrestricted

Text in English, with abstracts and keywords in English, Zulu and Afrikaans / This qualitative study investigated the information needs and information-seeking behaviour of doctoral students who use smartphones or tablets for learning. Fifteen doctoral students who are registered at the University of Cape Coast were interviewed. Ellis’s (1989) model of information-seeking behaviour guided the study and supported the researcher in developing a model that could be used to acquire an understanding of how mobile technologies influence information needs and information-seeking behaviour. Two contexts influence the participants’ information needs and information-seeking behaviour, namely, the academic context and their everyday life contexts. The interplay between the elements of the context in which participants find themselves and their mental structures appear to influence their information needs and information-seeking behaviour. Most of the participating students do not seem to have the required information literacy skills to seek information in an online environment. The contextual elements that appear to influence the participants’ information needs and searching behaviour include situations in action, academic tasks and information resources. The ability to connect to the Internet and retrieve online sources of information proved to be important. The participants use the mobile devices to retrieve information from the Internet and in some instances from the university library’s resources. Certain device-related characteristics, such as small screens, limited memory space and short battery lifespan, seem to affect the usefulness of mobile devices for information-seeking purposes. The cost of data and an inability to connect to the Internet, due to disruptions in network signals and a lack of Wi-Fi infrastructure, also curb the use of mobile devices. WhatsApp not only provides the participants with the means to share information and discuss their academic tasks, but it also makes collaboration and group work possible. Some of the students lack the required information literacy skills to make optimal use of the library’s resources. Therefore, it would be prudent for the university to include information literacy skills training in the curricula for all levels of study. This requirement should also include doctoral students who have not previously completed an information literacy course. / Lolu cwaningo lohlelo olugxile kwingxoxo beluphenya izidingo zolwazi kanye nezenzo zokucinga ulwazi lwabafundi abakwiziqu zesibili abasebenzisa ama-smartphones noma ama-tablets ukufunda. Abafundi abayishumi nanhlanu abasezingeni leziqu zesibili abazibhalise kwi-University of Cape Coast bebehlolwa ngokwezimvo. Imodeli ka-Ellis (1989) yezenzo ezihlose ukufumana ulwazi ihole ucwaningo futhi yaxhasa umcwaningi ekuthuthukisweni kwemodeli engasetshenziswa ukuthola ulwazi olumayelana nokuthi ngabe izinhlelo zobuchwepheshe be-inthanethi yefowunu zithinta kanjani izidingo zolwazi kanye nezenzo ezihlose ukuthola ulwazi. Izizinda ezimbili zinomthelela phezu kolwazi lwabadlalindima kanye nokuziphatha okuhlose ukuthola ulwazi, zona yilezi yisizinda sezemfundo kanye nezizinda ezimayelana nempilo yabo yansuku zonke. Ukuhlangana phakathi kwezinhlaka ezimayelana nesizinda abadlalindima abazithola ngaphakathi kwaso kanye nokuhleleka kwemiqondo yabo kubonakala kunomthelela phezu kwezidingo zabo zolwazi kanye nokuziphatha okuhlose ukuthola ulwazi. Iningi labafundi abadlala indima alibonakali lifuna amakhono olwazi lokufunda ukuze bacinge ulwazi kwisizinda kwu-inthanethi. Izinhlaka zesizinda ezibonakala zithinta izidingo zolwazi lwabadlalindima kanye nezenzo zokusesha zifaka izimo kwimisebenzi yezenzo zemfundo kanye nemithombo yolwazi. Ikhono lokuxhumanisa i-inthanethi kanye nokuvumbulula imithombo ye-inthanethi kukhombisa kusemqoka kakhulu. Abadlalindima basebenzisa izixhobo zomakhalekhukhwini ukulandelela ulwazi ku Inthanethi, kanti kwezinye izimo, ukuthola ulwazi kwimithombo eyithala lezincwadi yasenyuvesi. Yize-kunjalo, izimpawu ezithile ezihlobene nezixhobo, ezingamasikirini amancane, isikhala esincane sokugcina ulwazi kanye nempilo emfushane yebhediri, kubonakala kuthinta izinga lokusebenziseka kwezixhobo ezingomakhalekhukhwini ngezinhloso zokucinga ulwazi. Izindleko zedatha kanye nokungakwazi ukuxhumana nge Inthanethi ngenxa yokuphazamiseka kwamasiginali obuxhakaxhaka benediweki kanye nokwentuleka kwengqalasizinda ye Wi-Fi kanti futhi nokuvimbela ukusetshenziswa kwezixhobo ezingomakhalekhukhwini. Uhlelo lwe-WhatsApp aluhlinzeka kuphela abadlalindima ngamasu okuphana ngolwazi kanye nokuxoxa ngemisebenzi yezemfundo, kanti futhi yenza ukuthi kube nokusebenzisana kanye nokuthi iqembu likwazi ukusebenza. Abanye babafundi baswela amakhono wokufunda adingekayo ukuze bakwazi ukusebenzisa ngokusezingeni eliphezulu kwemithombo yethala lezincwadi. Ngakho-ke, bekungaba kuhle kwinyuvesi ukuthi izinhlelo zokuqeqesha mayelana namakhono olwazi lokufunda kwikharikhulamu yawo wonke amazing ocwaningo. Lezi zinhlelo ezifunekayo kufanele futhi zisebenze kubafundi beziqu zesibili abangakaze esikahthini esedlule baphothule isifundo sokuthola ulwazi. / Hierdie kwalitatiewe studie het ondersoek ingestel na die inligtingsbehoeftes en inligtingsoekgedrag van doktorale studente wat slimfone of tablette vir hul studie gebruik. Onderhoude is gevoer met vyftien doktorale studente wat by die University of Cape Coast geregistreer is. Ellis (1989) se model van inligtingsoekgedrag het die studie gerig en het die navorser ondersteun in die ontwikkeling van ’n model wat gebruik kan word om ’n begrip te vorm van hoe mobiele tegnologieë inligtingsbehoeftes en inligtingsoekgedrag beïnvloed. Twee kontekste affekteer die deelnemers se inligtingsbehoeftes en inligtingsoekgedrag, naamlik die akademiese konteks en die konteks van hul daaglikse lewe. Dit wil voorkom of die wisselwerking tussen die elemente van die konteks waarin deelnemers hulself bevind, asook hul verstandelike strukture, hul inligtingsbehoeftes en inligtingsoekgedrag beïnvloed. Die meeste van die deelnemende studente beskik klaarblyklik nie oor die nodige inligtingsgeletterdheidsvaardighede om in ’n aanlyn omgewing vir inligting te soek nie. Die kontekstuele elemente wat skynbaar die deelnemers se inligtingsbehoeftes en -soekgedrag beïnvloed, sluit situasies in aksie- akademiese take en inligtingshulpbronne in. Daar is bevind dat die vermoë om tot die internet te koppel en aanlyn inligtingsbronne te verkry, belangrik is. Die deelnemers gebruik die mobiele apparate om inligting van die internet, en in sommige gevalle, van die universiteit se biblioteekhulpbronne te verkry. Sommige apparaatkenmerke soos klein skerms, beperkte geheuespasie en kort batterylewe blyk ‘n uitwerking op die bruikbaarheid van mobiele apparate vir inligtingsoekdoeleindes te hê. Die koste van data en ’n onvermoë om tot die internet te koppel vanweë onderbrekings in netwerksein en ’n gebrek aan Wi-Fi infrastruktuur belemmer ook die gebruik van mobiele apparate. WhatsApp bied nie net aan die deelnemers ’n manier om inligting te deel en hul akademiese take te bespreek nie; dit maak ook samewerking en groepwerk moontlik. Sommige van die studente beskik nie oor die nodige inligtingsgeletterdheidvaardighede om die biblioteek se hulpbronne optimaal te kan benut nie. Daarom sal dit wys wees as die universiteit opleiding in inligtingsgeletterdheidvaardighede in die kurrikula vir alle studievlakke insluit. Hierdie vereiste moet ook geld vir nagraadse studente wat nie vantevore ’n kursus in inligtingsgeletterdheid voltooi het nie. / Information Science / D. Litt et Phil. (Information Science)