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Co-operation in training and accreditation of accountants in Southern Africa : views of South African public accountants and auditorsDoussy, F. (Frank), 1958- 07 1900 (has links)
The study was prompted mainly by the need for and possibility of collaboration or even
mutual accreditation of practising chartered accountants and auditors in the countries of
Southern Africa. In establishing common ground between these countries of Southern
Africa it was found that the countries share not only geographical space but also strong and
increasingly important trade links, movement of people between the countries and in some
instances a common history, culture and language in the form of English. The current
harmonisation process of accounting standards worldwide enhanced this process.
A literature study was done emphasising South Africa as part of the Southern African
region, with a special emphasis on accountancy education. An analysis of current
international co-operation was done with special reference to the current international
harmonisation process. As part ofthe background an analysis was done of the current status
of the accountancy profession in each Southern African country.
As this study was done from a South African perspective, the emphasis was on the views
of members of the accounting profession in public practice with regard to greater cooperation
in the region in the accountancy field. This was achieved by means of an empirical
survey.
It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation
in the region. They believe that it would enhance the status of individual
accounting bodies worldwide~ that costs, information and infrastructure could be shared;
and that it would enhance professionalism and improve service to clients.
Specific areas were identified where co-operation could be improved, namely that academic
training should be harmonised, practical tralning should be interchangeable and agreements
should be reached with individual countries. Some concern was expressed that above all,
control should be maintained over the standards of academic and practical education.
It is recommended that the bodies governing the accountancy establishment in South Africa,
especially the South African Institute of Chartered Accountants and the Public Accountants'
and Auditors' Board, should increase their current efforts to establish greater formal
relations with other countries in the Southern African region. / Auditing / D. Compt. (Accounting Science)
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An investigation into older caregivers' lived experiences of adult AIDS-ill children in Umlazi Township, KwaZulu-NatalNala-Preusker, Happy-Princess Mantombi 06 1900 (has links)
The purpose of this study was to explore the lived experiences of older caregivers of adult AIDS ill children in Umlazi Township in the province of Kwa- Zulu Natal. A qualitative research design which was exploratory was executed with a sample of purposively selected participants who are the members of the organization that provides support to the older caregivers.
Data saturation occurred after focus group and in depth individual interview with ten participants.
The findings revealed that older caregivers experience lot of challenges which ranges from emotional, physical, financial, psychological, social and time constraints when caring for their adult AIDS ill children .The study further revealed that older caregivers developed a wide range of coping strategies to face their challenging caregiving task and most of the older caregivers utilized positive coping strategies. Recommendations that are described focus on the inclusion and consultation of older caregivers in all decisions and programmes about them. / Appendix C (Interview guide) in English as well as in Zulu / Social Work / M.A. (Social Behaviour Studies in HIV/AIDS)
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L'effet de la visite parentale chez le bébé placé en pouponnière : une étude exploratoire des réactions du bébé avant, pendant et après un contact avec ses parents / Effect of parental contact for babies placed in residential nursary : exploratory study of babies' reactions before, during and after contact with their parentsDéprez, Alexandra 06 November 2015 (has links)
Notre étude explore des réactions du bébé vivant en pouponnière à la visite parentale. Cette étude s'inscrit dans la continuité des études sur les effets de la carence de soins et de la séparation. Objectifs : savoir comment le bébé réagit à la visite de ses parents, si tous les bébés ont le même bénéfice à recevoir la visite de leurs parents, et quels sont les facteurs impliqués dans la réaction du bébé. Méthode : étude de la réaction d'un groupe de 15 bébés vivant en pouponnière (2-36 mois) à la visite de leurs parents sur 24 heures par un protocole de test-re-test du comportement de retrait relationnel (ADBB 5 fois), de la concentration de cortisol salivaire (8 fois),d'un indice de comportement difficile le jour et la nuit avant et après la visite. Ces variables ont été étudiées en lien avec les caractéristiques de l'enfant(âge, développement, genre, rang dans la fratrie), de l'interaction parents-enfants(sensibilité, synchronie dyadique), les caractéristiques de la visite (fréquence, durée), du placement (durée, raison, âge au moment du placement), ainsi que les caractéristiques parentales(âge, dépression, anxiété, sensibilité à l'évaluation, santé mentale, soutien social, traumatismes, représentations d'attachement). Résultats : Trois types de profils de bébés ont pu être mis en évidence en fonction de leurs réactions à la visite parentale : - celui des bébés qui réagissent bien au contact de leurs parents et qui souffrent à la séparation au retour de la visite. Ces bébés ont un meilleur développement, leurs parents sont plus sensibles que ceux des autres groupes et ils bénéficient des visites. Leur niveau de cortisol baisse à la visite et remonte à la séparation. -des bébés qui réagissent par davantage de retrait relationnel au contact de leurs parents : Ces bébés ne montrent pas de détresse à la séparation. Ils apparaissent mieux adaptés à la vie dans l'institution (moins de retrait relationnel). Leurs parents sont beaucoup moins sensibles que ceux des autres. Leur niveau de cortisol est élevé globalement et pendant la visite. Ces bébés sont placés plus tôt que les deux autres groupes. -les bébés qui ne montrent aucune réaction au contact avec leurs parents en termes de retrait relationnel. Ils ont des niveaux de cortisol salivaire les plus bas. Ils ne se distinguent pas particulièrement des autres pour ce qui concerne les autres caractéristiques évaluées hors la durée de visite. Ce groupe apparaît à risque psychopathologique puisqu' il montre un niveau constant et élevé de retrait relationnel associé à des niveaux plus bas de cortisol salivaire et la moindre réactivité de l'axe HPA. La recherche a aussi permis de mettre en évidence l'effet de différentes variables sur les réactions du bébé à la visite parentale. Les plus importantes semblent être la qualité des interactions parents-enfants, le développement des enfants, les caractéristiques du placement et de la visite. Différents effets ont pu être mis en évidence : -un effet de deuil au retour de la visite pour les enfants qui ont eu un bon contact avec leurs parents. -un effet d'anticipation du stress de la visite pour les bébés qui réagissent mal au contact de leurs parents. -un effet de soulagement au retour de la visite pour les bébés qui réagissent mal au contact de leurs parents. -un effet de contamination pour certains enfants le lendemain de la visite, tous appartenant au groupe des enfants qui réagissent mal au contact de leurs parents. -un effet positif de la visite pour les enfants qui réagissent bien en contact de leurs parents. L'ensemble des résultats est discuté par rapport à la littérature, aux implications de théorique et juridique de l'étude du maintien du contact pour les bébés séparés de leurs parents, ainsi que les applications en termes de recherche et de clinique. / Our research is an exploratory study of the reactions of the baby living in residential nursery to parental contact. This study is in continuaty with studies on the effects of early infant neglect and separation. Objectives: explore how babies react to parental contact if all babies have the same benefit to receive visits from their parents, and what are the factors involved in the baby's reaction to parental contact. Method: study of the reaction of a group of 15 infants/babies living in a residential nursery (2-36 months) to contact with their parents on a 24 hours test-re-test protocol evaluating relational withdrawal (ADBB 5 times) , salivary cortisol concentrations (8 times), index of difficult behaviour the day and the night before and after the visit. These variables have been studied in connection with the child's characteristics (age, development, gender, birth order), and those of the parent-child interaction (sensitivity, dyadic synchrony), of the visit (frequency, duration), of the placement (time, reason, age at placement), as well as with parental characteristics (age, depression, anxiety, sensitivity to evaluation, mental health, social support, traumatic experiences, attachment representations). Results: babies do react to parental contact. Three types of reactions have been identified: - babies who respond well to contact with their parents and suffer from separation. These babies have a better development, their parents are more sensitive than those of other groups and they enjoy the visits. Their cortisol levels drop to visit and rise back at separation. - Babies who react by more relational withdrawal in contact with their parents: these babies show no distress at separation. They appear better adapted to life in the institution (less relational withdrawal). Their parents are much less sensitive than the others. Their cortisol levels are generally high even during the visit. These babies are placed sooner than the other two groups. -Babies who show no reaction to contact with their parents in terms of relational withdrawal. They have generally lower concentrations of cortisol. They cannot be particularly distinguished from the other with regard of all characteristics that have been evaluated. This group appears at psychopathological risk since it shows a consistently high level of relational withdrawal associated with lower levels of salivary cortisol and lower reactivity of the HPA axis. The research also highlighted the effect of different variables on the baby's reactions to parental visit. The most important ones seem to be the quality of parent-child interaction, child development, and the characteristics of the placement and the visit. Various effects have been highlighted: - grief effect when returning from visit for children who have had good contact with their parents. - An anticipatory effect of stress of the visit for babies who react badly to contact with their parents. - A relief effect returning from visit for babies that react poorly to contact with their parents. - A contamination effect for some children the day after the visit, those babies belonging to the group of children who respond poorly to contact with their parents. - A positive effect of the visit for children who respond well in contact with parents. Results are discussed in relation to literature, and in terms forensic implications and of clinical and research applications of maintaining contact between babies and parents separated by placement in the field of child protection.
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Digitalisering för gott samspel? : En kvalitativ intervjustudie av digitaliseringens effekter på lokalt samspel mellan kommun och näringsliv i Göteborg, Halmstad och VetlandaSandholm, Victoria, Ewens, Rebecca January 2021 (has links)
The development of digitalisation of public administration, also referred to as E-government, effects all actors within today´s society. This thesis aims to analyse whether digitalisation of case management within municipalities contributes to a good interaction between the municipality and business industry. Our main research question is: Does digitalisation contribute to good interaction between the municipality and business industry? The thesis consists of a qualitative multi-case study of the three municipalities: Gothenburg, Halmstad and Vetlanda, where representatives from both the public administration and local restaurants have been interviewed. The empirical data is furthermore analysed through the thesis analytical tool which is based on a theoretical framework that describes three dimensions of what makes a good interaction: exercise of soft power, interdependence and maintaining of public administration legitimacy. The results show that digital case management contributes to good interaction between municipalities and the business industry, this through a facilitated interaction that is beneficial for both actors. However, the results also emphasize that digitalization has its challenges due to reduced personal interaction which the study shows valuable for good interaction. Thus, the thesis concludes that digitalization contributes to, but also challenges, good interaction between municipalities and the business industry.
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Síla ideologie: Selektivní konstrukty Graye a Grubera / Power of ideology: Selective Gray's and Gruber's constructsRottenbornová, Zdeňka January 2016 (has links)
This master's thesis deals with the analysis of two popular psychological handbooks focusing on relationships between men and women, namely the book "Men are from Mars, women are from Venus" by American psychologist J. Gray, and the Czech equivalent "Why women can't understand men" by D. Gruber. The main research question of this thesis is how gender stereotypes are created in popular psychology literature and by what means they become naturalized. The theoretical starting point is both the influence of popular psychology on its audience as well as the introduction of the basic concepts in their relation to gender as an analytic category, gender order, gender stereotypes and mechanisms of forming and maintaining masculinity and femininity. Empirical research presents qualitative content analysis and discourse analysis of "Why men are from Mars", women are from Venus compared with the Czech book "Why women can't understand men". The research mainly focuses on how these two authors work with gender stereotypes about men and women and their forming of seemingly everlasting and universal gender binarism.
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L'effet de la visite parentale chez le bébé placé en pouponnière : une étude exploratoire des réactions du bébé avant, pendant et après un contact avec ses parents / Effect of parental contact for babies placed in residential nursary : exploratory study of babies' reactions before, during and after contact with their parentsDéprez, Alexandra 06 November 2015 (has links)
Notre étude explore des réactions du bébé vivant en pouponnière à la visite parentale. Cette étude s'inscrit dans la continuité des études sur les effets de la carence de soins et de la séparation. Objectifs : savoir comment le bébé réagit à la visite de ses parents, si tous les bébés ont le même bénéfice à recevoir la visite de leurs parents, et quels sont les facteurs impliqués dans la réaction du bébé. Méthode : étude de la réaction d'un groupe de 15 bébés vivant en pouponnière (2-36 mois) à la visite de leurs parents sur 24 heures par un protocole de test-re-test du comportement de retrait relationnel (ADBB 5 fois), de la concentration de cortisol salivaire (8 fois),d'un indice de comportement difficile le jour et la nuit avant et après la visite. Ces variables ont été étudiées en lien avec les caractéristiques de l'enfant(âge, développement, genre, rang dans la fratrie), de l'interaction parents-enfants(sensibilité, synchronie dyadique), les caractéristiques de la visite (fréquence, durée), du placement (durée, raison, âge au moment du placement), ainsi que les caractéristiques parentales(âge, dépression, anxiété, sensibilité à l'évaluation, santé mentale, soutien social, traumatismes, représentations d'attachement). Résultats : Trois types de profils de bébés ont pu être mis en évidence en fonction de leurs réactions à la visite parentale : - celui des bébés qui réagissent bien au contact de leurs parents et qui souffrent à la séparation au retour de la visite. Ces bébés ont un meilleur développement, leurs parents sont plus sensibles que ceux des autres groupes et ils bénéficient des visites. Leur niveau de cortisol baisse à la visite et remonte à la séparation. -des bébés qui réagissent par davantage de retrait relationnel au contact de leurs parents : Ces bébés ne montrent pas de détresse à la séparation. Ils apparaissent mieux adaptés à la vie dans l'institution (moins de retrait relationnel). Leurs parents sont beaucoup moins sensibles que ceux des autres. Leur niveau de cortisol est élevé globalement et pendant la visite. Ces bébés sont placés plus tôt que les deux autres groupes. -les bébés qui ne montrent aucune réaction au contact avec leurs parents en termes de retrait relationnel. Ils ont des niveaux de cortisol salivaire les plus bas. Ils ne se distinguent pas particulièrement des autres pour ce qui concerne les autres caractéristiques évaluées hors la durée de visite. Ce groupe apparaît à risque psychopathologique puisqu' il montre un niveau constant et élevé de retrait relationnel associé à des niveaux plus bas de cortisol salivaire et la moindre réactivité de l'axe HPA. La recherche a aussi permis de mettre en évidence l'effet de différentes variables sur les réactions du bébé à la visite parentale. Les plus importantes semblent être la qualité des interactions parents-enfants, le développement des enfants, les caractéristiques du placement et de la visite. Différents effets ont pu être mis en évidence : -un effet de deuil au retour de la visite pour les enfants qui ont eu un bon contact avec leurs parents. -un effet d'anticipation du stress de la visite pour les bébés qui réagissent mal au contact de leurs parents. -un effet de soulagement au retour de la visite pour les bébés qui réagissent mal au contact de leurs parents. -un effet de contamination pour certains enfants le lendemain de la visite, tous appartenant au groupe des enfants qui réagissent mal au contact de leurs parents. -un effet positif de la visite pour les enfants qui réagissent bien en contact de leurs parents. L'ensemble des résultats est discuté par rapport à la littérature, aux implications de théorique et juridique de l'étude du maintien du contact pour les bébés séparés de leurs parents, ainsi que les applications en termes de recherche et de clinique. / Our research is an exploratory study of the reactions of the baby living in residential nursery to parental contact. This study is in continuaty with studies on the effects of early infant neglect and separation. Objectives: explore how babies react to parental contact if all babies have the same benefit to receive visits from their parents, and what are the factors involved in the baby's reaction to parental contact. Method: study of the reaction of a group of 15 infants/babies living in a residential nursery (2-36 months) to contact with their parents on a 24 hours test-re-test protocol evaluating relational withdrawal (ADBB 5 times) , salivary cortisol concentrations (8 times), index of difficult behaviour the day and the night before and after the visit. These variables have been studied in connection with the child's characteristics (age, development, gender, birth order), and those of the parent-child interaction (sensitivity, dyadic synchrony), of the visit (frequency, duration), of the placement (time, reason, age at placement), as well as with parental characteristics (age, depression, anxiety, sensitivity to evaluation, mental health, social support, traumatic experiences, attachment representations). Results: babies do react to parental contact. Three types of reactions have been identified: - babies who respond well to contact with their parents and suffer from separation. These babies have a better development, their parents are more sensitive than those of other groups and they enjoy the visits. Their cortisol levels drop to visit and rise back at separation. - Babies who react by more relational withdrawal in contact with their parents: these babies show no distress at separation. They appear better adapted to life in the institution (less relational withdrawal). Their parents are much less sensitive than the others. Their cortisol levels are generally high even during the visit. These babies are placed sooner than the other two groups. -Babies who show no reaction to contact with their parents in terms of relational withdrawal. They have generally lower concentrations of cortisol. They cannot be particularly distinguished from the other with regard of all characteristics that have been evaluated. This group appears at psychopathological risk since it shows a consistently high level of relational withdrawal associated with lower levels of salivary cortisol and lower reactivity of the HPA axis. The research also highlighted the effect of different variables on the baby's reactions to parental visit. The most important ones seem to be the quality of parent-child interaction, child development, and the characteristics of the placement and the visit. Various effects have been highlighted: - grief effect when returning from visit for children who have had good contact with their parents. - An anticipatory effect of stress of the visit for babies who react badly to contact with their parents. - A relief effect returning from visit for babies that react poorly to contact with their parents. - A contamination effect for some children the day after the visit, those babies belonging to the group of children who respond poorly to contact with their parents. - A positive effect of the visit for children who respond well in contact with parents. Results are discussed in relation to literature, and in terms forensic implications and of clinical and research applications of maintaining contact between babies and parents separated by placement in the field of child protection.
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Ontario’s Home First Approach, Care Transitions, and the Provision of Care: The Perspectives of Home First Clients and Their Family CaregiversEnglish, Christine 23 May 2013 (has links)
Home First is an Ontario transition management approach that attempts to reduce the pressure on hospital and Long Term Care (LTC) beds through early discharge planning, the provision of timely and appropriate home care, and the delay of LTC placement. The purpose of this qualitative descriptive study was to obtain descriptions from South Eastern Ontario Home First clients and their family caregivers of their experiences with and thoughts about care transitions, the provision of care, and the Home First approach. The goal was to enable insight into the Home First approach, care transitions, and the provision of care through access to the perspectives of study participants. Nine semi structured interviews (and one or more follow-up calls for each interview) with Home First clients discharged from hospitals in South East Ontario and their family caregivers were conducted and their content analyzed.
All participating Home First clients were pleased to be home from hospital and did not consider LTC placement a positive option. All had family involved with their care and used a mix of formal and informal services to meet their care needs. Four general themes were identified: (a) maintaining independence while responding (or not) to risks, (b) constraints on care provision, (c) communication is key, and (d) relationship matters.
Although all Home First clients participating in the study were discharged home successfully, a sense of partnership between health care providers, families, and clients was often lacking. The Home First approach may be successfully addressing hospital alternative level of care issues and getting people home where they want to be, but it is also putting increasing demands on formal and informal community caregivers. There is room for improvement in how well their needs and those of care recipients are being met. Health professionals and policy makers must ask caregivers and recipients about their concerns and provide them with appropriate resources and information if they want them to become true partners on the care team. / Thesis (Master, Rehabilitation Science) -- Queen's University, 2013-05-23 16:10:53.323
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Examining the maintaining factors of anorexia nervosaAberdeen, Petrina 15 August 2013 (has links)
This thesis is a qualitative investigation of the factors which maintain anorexia nervosa (AN) according to the transdiagnostic theory of eating disorders (Fairburn et al., 2003). AN is difficult to treat and continues to evade complete understanding. The present study aimed to promote further understanding of food restriction and physical activity in relation to the constructs of clinical perfectionism, core low self-esteem, mood intolerance, and interpersonal difficulties. Twenty females with self-reported AN were recruited from Guelph, Ontario and participated in semi-structured interviews. Thematic analysis revealed eight major themes for clinical perfectionism, five for core low self-esteem, five for mood intolerance, and six for interpersonal difficulties. The in-depth emotional accounts and details of food restriction and physical activity in relation to the four constructs examined in this study may contribute to further appreciation of AN, informing practitioners and family members, promoting empathy, and improving treatment options.
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Vliv dlouhých optovláknových tras na polarizační stav světla a jejich využití pro napájení polarizačních senzorů / Long optical fibre routes influence on the polarizing state of light and uses it for powering polarization sensorsPanascí, Marco January 2021 (has links)
This diploma thesis deals with the influence of long fiber optic paths on the polarization state of light and their use for powering polarization sensors. The aim of the diploma thesis was to design the arrangement of optical fiber components so that the polarization properties of light at the end of the path are further usable for sensory purposes. Four partial measurements with a long path (in a laboratory setting, laying in the ground, on a curtain, under the influence of external influence) and one measurement without a path under the influence of external influence were designed. The overall measurement results demonstrate that for the functional power supply of long-distance sensor systems, an existing single-mode fiber can be used (laid by laying in the ground), into which a light source for a given sensor system would be multiplexed. In the discussion, all types of measurements are analyzed and compared with each other. Finally, the overall result is summarized and applications are described in which such a sensor system could be used.
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Měření vlastností polarizovaného světla na výstupu optovláknového senzoru / Measurement of polarized light properties on the opticla fiber sensor outputVelič, Ladislav January 2020 (has links)
birefringance, degreeofpolarization, polarization, Stokesvectors, Poincarésphere, state of polarization, optical power, sensoric fibre, polarization-maintaining fiber, polaroid, poalrimeter
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