Bakgrund Som en följd av den ökade globaliseringen strävar normgivare ständigt efter en harmonisering av internationella redovisningsstandarder. I maj 2014 publicerade normgivaren IASB (International Accounting Standards Board) en ny standard för intäktsredovisning – IFRS 15. Vid framtagning av nya redovisningsstandarder ska normgivare utgå från en generell föreställningsram. Det faktum att kapitalmarknadens aktörer under de senaste åren har fått betydligt mer inflytande skulle kunna påverka IASB:s förhållningssätt till föreställningsramen. Vid framtagning av en ny redovisningsstandard ställs IASB också inför ett svårt avgörande gällande mängden upplysningar. Dagens komplexa ekonomiska verklighet kräver omfattande upplysningar, samtidigt som det visat sig att det kan bli för mycket. Då uppstår vad som benämns som disclosure overload. Syfte Studiens syfte är att skapa en förståelse för hur IFRS 15 förhåller sig till IASB:s föreställningsram och hur synpunkter från aktörer på kapitalmarknaden påverkat förhållningssättet. Studien syftar även till att undersöka hur IASB:s arbete med IFRS 15 ställer sig i relation till begreppet disclosure overload. Metod Vi har genomfört en kvalitativ studie där vi använt oss av sekundärdata. Vidare har vi haft en iterativ strategi och utgått från såväl befintlig forskning på ett deduktivt sätt, men även sökt bidra med ny kunskap i enlighet med en induktiv ansats. Slutsatser Studien konstaterar att IFRS 15, i jämförelse med tidigare standarder för intäktsredovisning, har ett bättre förhållningssätt till IASB:s föreställningsram. Aktörer på kapitalmarknaden har i vissa fall bidragit till ett bättre förhållningssätt, medan de i andra fall har gått emot föreställningsramen. Begreppet disclosure overload är komplext, samtidigt som IFRS 15 anses vara upplysningstung. Framtagningen av IFRS 15 kan anses ligga fel i tiden, med tanke på de pågående projekt som syftar till bättre upplysningskrav i finansiella rapporter. / Background As a result of the increased globalization, Standard-setters constantly strive to harmonize international accounting standards. In May 2014 IASB (International Accounting Standards Board) published a new standard revenue recognition - IFRS 15. With the development of new accounting standards, IASB must keep within a general mindset, commonly known as Conceptual Framework. The fact that the actors on the capital market in recent years have had considerable more leverage, could influence the IASB's approach to the general Framework. Another problem IASB faces while establishing a new accounting standard is disclosure. Today's complex economic reality requires extensive disclosures. Mean while it may appear there are too many disclosures, this is known as disclosure overload. Purpose The study's purpose is to create an understanding of how IFRS 15 relates to the IASB's Conceptual Framework and how the views of actors on the capital market have affected the approach. This study also aims to examine how the IASB's work on IFRS 15 stands in relation to the concept of disclosure overload. Methodolgy We conducted a qualitative study in which we have used secondary analysis. Furthermore, we have had an iterative approach and used current research in a deductive manner, we also searched new knowledge in accordance to an inductive approach. Conclusions This study concludes that IFRS 15, in comparison with previous standards for revenue recognition have a better approach to the Conceptual Framework. Actors on the capital market have in some cases contributed to a better approach, while in other cases have gone against the Conceptual Framework. The concept disclosure overload is complex and IFRS 15 will reqire accountants to use many disclosures. In view of the ongoing projects aimed at improving disclosure requirements, development of IFRS 15 can be regarded as bad timing.

O excesso de Fe no organismo gera espécies reativas de oxigênio (ERO) que são potencialmente tóxicas. Entretanto, a magnitude dos efeitos da exposição à moderada sobrecarga de Fe e da sua interação com facilitadores e/ou inibidores da absorção mineral não é conhecida. O objetivo deste trabalho foi avaliar esses efeitos e a sua interação com fruta nos e/ou fitato (facilitadores e inibidores da absorção de Fe, respectivamente) nos índices séricos do estado nutricional em Fe, no perfil dos lipídeos séricos e em parâmetros do metabolismo hepático e ósseo. Para o experimento foram utilizados 34 ratos machos Wistar, pesando inicialmente 49,3 ± 3,9g, alojados individualmente em gaiolas de aço semimetabólicas por 92 dias. Uma dieta AIN-93G (Dieta 1: Grupo Controle) e quatro dietas AIN93G modificadas foram usadas para o estudo, com as seguintes características: Dieta 2: sobrecarga moderada de ferro com 550mgFe/kg de ração (Grupo SBC); Dieta 3: sobrecarga moderada de ferro + 18% de farinha de yacon (Grupo SBC+FY); Dieta 4: sobrecarga moderada de ferro + 0,6% de fitato (Grupo SBC+FIT); Dieta 5: sobrecarga moderada de ferro + 18% de farinha de yacon + 0,6 % de fitato (Grupo SBC+FY+FIT). Os resultados demonstraram que a moderada sobrecarga de Fe ou a sua interação com farinha de yacon e/ou fitato não alterou os índices séricos do estado nutricional em Fe. Ocorreu aumento na atividade sérica da AST apenas no grupo SBC (p=0,055). Nos grupos SBC e SBC+FY houve diminuição na concentração do colesterol sérico (p=0,002) e, apenas no grupo SBC+FY+FIT, diminuição da concentração sérica do VLDL. No fígado, houve aumento significativo (p=0,002) da concentração de Fe não-heme nos grupos IO (+83%) e SBC+FIT (+117%) e, em todos os grupos SBC, na atividade da enzima GPx (p=0,000). A atividade da CAT foi menor (p=0,036) apenas para o grupo SBC+FY+FIT. Em todos os grupos SBC ocorreu significativo aumento nos depósitos de hemossiderina em torno das células de Kupffer (p=0,000). Houve aumento na apoptose em todos os grupos SBC, com os grupos SBC+FY e SBC+FY +FIT apresentando o maior número de corpúsculos apoptóticos/área (+405% e +342%, respectivamente) (p=0,000). Não houve alteração nos parâmetros relacionados ao metabolismo ósseo. No grupo SBC+FY houve significativo aumento na absorção aparente de Ca (p<0,05). Conclusões: A moderada sobrecarga de Fe não alterou os índices séricos do estado nutricional em Fe, mas resultou em alterações no tecido hepático e no perfil dos lipídeos séricos. Com exceção do perfil de lipídeos séricos, no qual apenas o fitato pareceu exercer efeito protetor, nos demais parâmetros avaliados a interação com farinha de yacon rica em fruta nos e/ou fitato reverteu parcial ou totalmente as alterações induzidas pela moderada sobrecarga de Fe. / Excess Fe in the organism generates potentially toxic reactive oxygen species (ROS). However, the magnitude of the effects of a moderate Fe overload and its interaction with factors which inhibit or facilitate mineral absorption is not known. The aim of the present work was to evaluate such effects and their interaction with fructans and/or phytate (compounds which facilitate and inhibit Fe absorption, respectively) on serum iron status indices, on the profile of serum lipids and on hepatic and bone metabolism parameters. In the experiment, thirty-four male Wistar rats initially weighing 49,3 ± 3,9g were used. The rats were housed in individual stainless-steel wire-mesh cages for 92 days. An AIN-93G diet (Diet 1: Control Group) and four modified AIN-93G diets were used in the study. The modified diets presented the following formulations: Diet 2: moderate Fe overload with 550mgFe/kg diet (IO Group); Diet 3: moderate Fe overload + 18% yacon flour (IO-YF Group); Diet 4: moderate Fe verload + 0.6% phytate (IO-Phy Group); Diet 5: moderate Fe overload + 18% yacon flour + 0.6% phytate (IO-YF-Phy Group). The results demonstrated that a moderate Fe overload or its interaction with yacon flour and/or phytate did not alter the serum iron status indices. An increase in the serum AST activity was observed only in the IO group (p=0,055). In the IO and IO-YF groups, there was a reduction in the serum cholesterol concentration (p=0,002) and a reduction in the serum VLDL concentration was observed only in the IO-YF-Phy group. In the liver, there was a significant increase (p=0,002) in non-heme Fe concentration in the IO (+83%) and IO-Phy (+117%) groups. Also, GPx activity was significantly increased (p=0,000) in all IO groups. CAT activity was lower (p=0,036) only in the IO-YF-Phy group. A significant increase in hemosiderin deposition around Kupffer cells was observed in all IO groups (p=0,000). Apoptosis was increased in all IO groups, whereas the IO-YF and IO-YF-Phy groups showed the largest number of apoptotic bodies/area (+405% and +342%, respectively) (p=0,000). There was no alteration in the parameters related to bone metabolism. In the IO-YF group, there was a significant increase in Ca apparent absorption (p<0,05).Conclusions: The moderate Fe overload did not alter the serum iron status índices, but led to alterations in the hepatic tissue and in the profile of serum lipids. Except for the profile of serum lipids where only phytate seemed to have a protective effect, in the other evaluated parameters the interaction with yacon flour rich in fructans and/or phytate partially or totally reversed the alterations induced by the moderate Fe overload.

Syftet med denna studie är att skapa en ökad förståelse om Gen Zs attityd till influencermarketing och för att undersöka hur Gen Z har blivit påverkade av den mängd sponsrat innehållde exponeras för på sociala medier. För att besvara studiens syfte har två forskningsfrågorframställts. För att samla in empiriskt material och besvara på forskningsfrågorna, genomfördesnio intervjuer med personer mellan 18-28. Under intervjuerna fick deltagarna svara på frågorkopplade till forskningsfrågorna, datan sammanställdes och diskuterades för att besvara studiensforskningsfrågor. Resultatet för forskningsfråga 1 (FF1) visade att Gen Z blir negativt påverkadeav den ökade mängd sponsrat innehåll de exponeras för, respondenterna förklarar att de känt sigöverväldigade vilket har resulterat i att man upplevt minskat förtroende mot influencers.Resultatet för forskningsfråga 2 (FF2) visade att Gen Z har blandade inställningar gällandeinfluencer marketing, men att majoriteten hade en negativ attityd till influencer marketing. Flerarespondenter förklarade att influencer marketing kändes påträngande och skapadeirritationskänslor när de använde olika sociala medieplattformar som Youtube, Instagram ochTiktok. För vidare forskning rekommenderar författaren att undersöka hur den ökade mängdensponsrat innehåll påverkar Gen Zs upplevelser och erfarenheter kopplat till de olika socialamedieplattformarna som Youtube, Tiktok och Instagram. Eftersom dessa tre plattformar ärväldigt olika är även reklamen anpassad till varje enskild plattform, en fördjupad kunskap omdess påverkan på Gen Z och deras inställning till sponsrat innehåll för respektive socialmedieplattform på sociala medieplattform kan hjälpa företag att anpassa deras strategierberoende på vilken plattform de väljer att använda som marknadsföringskanal / The purpose of this study is to gain a better understanding of Gen Z's attitude towards influencermarketing and to investigate how Gen Z has been influenced by the amount of sponsored contentthey are exposed to on social media. To address the research objective, two research questionswere formulated. To collect empirical data and answer the research questions, nine interviewswere conducted with individuals aged 18-28. During the interviews, participants were askedquestions related to the research questions, which were then analyzed and discussed to presentthe findings. The findings for research question 1( RQ1) indicated that Gen Z is negativelyaffected by the volume of sponsored content they are exposed to. Respondents explained thatthey felt overwhelmed, which led to a decrease in trust towards influencers. The findings forresearch question 2 (RQ2) revealed that Gen Z has mixed attitudes towards influencer marketing,with the majority holding a negative attitude. Several respondents explained that influencermarketing (IM) felt intrusive and generated feelings of irritation when using various social mediaplatforms such as YouTube, Instagram, and TikTok. For further research, the author recommendscomparing how Gen Z is influenced by the amount of sponsored content they are exposed to andtheir attitudes towards sponsored content on different social media platforms such as YouTube,TikTok, and Instagram. Since these three platforms are distinct, and advertising is tailored toeach platform, a deeper understanding of how Gen Z is influenced and their attitude towardssponsored content on different social media platforms can help companies tailor their strategiesbased on the platform they choose to use as a marketing channel.

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This thesis adds to the existing literature on the too-much-choice effect. The effect documents a range of negative consequences as a result of choosing from extensive choice sets, such as increased decision difficulty, increased deferment likelihood, and increased feelings of uncertainty, regret and dissatisfaction with chosen options. The research presented in this thesis investigates the effect of choice amount in the novel domain of volunteering, specifically which organisation to volunteer for. This is an experiential choice rather than the material choices typically studied. The first three field studies focussed on real volunteering recruitment ‘events’ to gain preliminary insight into this new context. Study 1 demonstrated that an opt-out request for future contact consent elicited the greatest compliance. Study 2 found that only around half of the students that had intended to volunteer at the beginning of a year had done so by the end, but for those that had done so, volunteering was a positive and beneficial experience. Study 3 demonstrated the effectiveness of volunteer ‘events’ for the recruitment of volunteers, despite there being an extensive number of organisations present. Five further studies used an experimental methodology and focussed on choosing from computer based choice sets to simulate online volunteer recruitment. Study 4 found evidence of the too-much-choice effect. The greater the number of options looked at on a real volunteering website, the greater was the likelihood of decision deferment. This was mediated by decision difficulty. Study 5 replicated these findings using a more controlled experimental design and hypothetical organisations. Studies 6, 7 and 8 investigated potential choice architectural moderators of the too-much-choice effect. Option categorisation facilitated students’ decisions but not non-students (Study 6), deferment likelihood was reduced if options were presented in a ‘box’ format rather than a ‘list’ format (Study 7) and option familiarity appeared to have no effects on decisions (Study 8). Overall, this research demonstrates that extensive choice can be problematic in the novel context of volunteering and it begins to investigate choice architectures that have the potential to help people deal with extensive choice. The limitations and implications of these findings in relation to volunteer recruitment are discussed as well as possible avenues for future research.

Résumé : Le muscle squelettique étant d’une grande plasticité, il peut être la cible lors de thérapies en réhabilitation motrice. Toutefois, les structures neurales impliquées dans cette plasticité sont encore peu connues. Afin de déterminer si un mécanisme spinal est suffisant pour induire une plasticité musculaire, le nerf innervant le gastrocnémien latéral et le soleus a été sectionné unilatéralement chez 4 chats ayant retrouvé une locomotion au niveau des pattes arrières suite à une spinalisation complète. Des enregistrements électromyographiques et cinématiques ont été enregistrés avant et jusque 8 semaines après dénervation chez ces chats. Des analyses histologiques ont été réalisées pour les deux gastrocnémiens médial et latéral chez les 4 chats spinalisés et chez 4 chats intacts servant de contrôle. Chez les chats spinaux, la durée de cycle pour la patte ispilatérale et controlatérale à la dénervation pouvait être diminuée ou augmentée par rapport aux valeurs de pré-dénervation. Pour la durée de la phase d’appui, elle était généralement augmentée pour la patte controlatérale et diminuée pour la patte ipsilatérale. L’amplitude EMG du MG était augmentée bilatéralement après la dénervation et est restée élevée 8 semaines post dénervation. Concernant le poids des muscles, chez les chats spinaux, le LG ipsilatéral était significativement plus petit que le LG controlatéral alors que le MG ipsilatéral était plus gros que le MG controlatéral. Les analyses histologiques ont montré une plus grande aire pour les fibres de type IIa pour le MG ipsilatéral pour 3 des 4 chats. La densité de capillaires sanguins dans le MG ipsilatéral était aussi plus élevée que dans le MG controlatéral. Pour les chats intacts, aucune différence n’a été observée pour le poids, l’aire des fibres ou la densité capillaire entre les 2 MG. Ces résultats montrent que le muscle squelettique peut s’adapter même après une lésion de la moelle épinière, ce qui souligne l’importance de son utilisation en réhabilitation motrice. / Abstract : Skeletal muscle is highly plastic and can be targeted for motor rehabilitation. Although neural activity potently regulates muscle phenotype, the neural structures required are poorly defined. To determine if a spinal mechanism is sufficient for adaptive muscle plasticity, the nerve supplying the lateral gastrocnemius and soleus muscles was sectioned unilaterally in four cats that had recovered hindlimb locomotion following spinal transection. In these spinal cats, kinematics and electromyography (EMG) were collected before and for 8 weeks after denervation. Muscle histology was performed on the lateral (LG) and medial (MG) gastrocnemii bilaterally in four spinal and four intact cats. In spinal cats, cycle duration for the hindlimb ipsilateral or contralateral to the denervation could be increased or decreased compared to pre-denervation values. Stance duration was generally increased and decreased for the contralateral and ipsilateral hindlimbs, respectively. The EMG amplitude of MG was increased bilaterally following denervation and remained elevated 8 weeks post-denervation. In spinal cats, the ipsilateral LG was significantly smaller than the contralateral LG whereas the ipsilateral MG weighed significantly more than the contralateral MG. Histological characterizations revealed significantly larger fiber areas for Type IIa fibers of the ipsilateral MG in three of four spinal cats. Microvascular density in the ipsilateral MG was significantly higher than the contralateral MG. In intact cats, no differences were found for muscle weight, fiber area or microvascular density between homologous muscles. Results show that skeletal muscle remains remarkably adaptable after complete spinal cord injury, highlighting its importance to maximize force production in motor rehabilitation.

This research is based on real issues that have been recognised within the global organisation, Rolls-Royce. The first aim concerned an issue that many companies face, the difficulty that employees face in locating the knowledge and information they require, especially in larger organisations. The developed solution of an Information Map proved to be a success in providing people within the Submarines business with the location of' Configuration Management information. The concept of the Information Map is one that can be adopted by any business as the stages in the tools development have been well documented within Chapters Four, Five and Six. Analysis of the success of the Information Map led to the derivation of 10 lessons learned. These were then verified in a second case study of an intranet development. The second aim of the research was to create a Knowledge Management framework that could be adapted by companies looking to invest in Knowledge Management and provide them with a guide to use. This framework was built from the lessons learned from the Information Map and from other best practice derived from available literature and within Rolls-Royce. The work conducted within the Support business tries to fill in gaps in current research by offering companies a new approach to Knowledge Management, which was based upon the way that industries work today. The creation of the Knowledge Management framework simplifies the work conducted and offers practitioners an easy, high-level approach to the adoption of Knowledge Management by grouping the process into ten steps. This is presented in a fashion that is easy to follow and ultimately offers a guide to make the best use of the resources and budget available to Knowledge Management practitioners. Overall the research addresses the 'real' issues faced by Knowledge Management practitioners. The main contributions to the Knowledge Management domain are the Information Map, action research approach, implementation of Knowledge Management tools for the users needs and a Framework as a guide for industry.

Gold mining in South Africa has played a significant role in the economic development of the country over the past 120 years. The continued focus on productivity, recruitment and consolidation in the South African gold mining industry will result in a decline in production. Much of the decline can be attributed to natural attrition as the industry has moved from a mass employer of limited, contract, unskilled labour, to an employer of more permanent, mostly semi-skilled or skilled labour. The objective of this research was to investigate the reliability of measuring instruments of social support, role overload (qualitative and quantitative), job satisfaction and turnover intention for employees in the mining industry. Further objectives included empirically determining whether social support has a moderating effect on the relation between role overload and job satisfaction and turnover intention. A cross-sectional survey design was used. A random sample was taken from a South African mining company (N=250). Gender and age were included as control variables. Individuals on Paterson grading E band to C Upper (managers) were part of the sample. Five measuring instruments were administrated. Descriptive statistics and inferential statistics were used to analyse the data. The results obtained for the five scales proved the measuring instruments to be reliable. The results show that when an employee feels that his/her work is more than he/she can accomplish in the time available (quantitative role overload), the employee will most probably also feel that his/her work requires skills, abilities and knowledge beyond that of their own (qualitative role overload). It is also indicated that social support from the supervisor increases the employee's positive attitude or pleasurable emotional state towards his/her job or job experience (job satisfaction), as well as heightens the probability of social support from colleagues. Furthermore, the more positive the employee's attitude towards the job, the less the intention to stop working will be (turnover intention). This intention to stop working will also be less when social support from the supervisor is more and/or when the employee experiences less feelings that his/her work is more than he/she can accomplish in the time available. Turnover intention was predicted by social support from supervisor. Job satisfaction was predicted by role overload (quantitative) and social support from supervisor. By way of conclusion, recommendations for future research are made. / Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2007.

Information-seekers use a variety of information stores including electronic systems and the physical world experience of their community. Within electronic systems, information-seekers often report feelings of being lost and suffering from information overload. However, in the physical world they tend not to report the same negative feelings. This work draws on existing research including Collaborative Filtering, Recommender Systems and Social Navigation and reports on a new observational study of information-seeking behaviours. From the combined findings of the research and the observational study, a set of design considerations for the creation of a new electronic interface is proposed. Two new interfaces, the second built from the recommendations of the first, and a supporting methodology are created using the proposed design considerations. The second interface, the Collaborative Index, is shown to allow physical world behaviours to be used in the electronic world and it is argued that this has resulted in an alternative and preferred access route to information. This preferred route is a product of information-seekers' interactions 'within the machine' and maintains the integrity of the source information and navigational structures. The methodology used to support the Collaborative Index provides information managers with an understanding of the information-seekers' needs and an insight into their behaviours. It is argued that the combination of the Collaborative Index and its supporting methodology has provided the capability for information-seekers and information managers to 'enter into the machine', producing benefits for both groups.

Rise of the global environmental awareness and climate change impacts caused by greenhouse gases emissions brings about a revolution in the power and energy industries to reduce fossil fuels and promote low-carbon and renewable distributed generation (DG). The new dimensions, mainly encouraged by the governments’ legislative targets and incentives, have allowed the development of DG worldwide. In the U.K., renewable DG especially wind is being connected on distribution networks and ranges widely in scales. Despite the growing number of potential DG sites, the surplus generation present on the passive networks can lead to some technical problems. In particular, rural networks where wind farms exist are prone to voltage rise and line thermal constraints. In order to accommodate new DG and ensure security of supply and network reliability, active management to mitigate these issues are required. In addition, the duties to provide cost-effective DG connections at avoided expensive investment incurred from conventional solutions, e.g., reinforcement and maintain robust network are a major challenge for Distribution Network Operators (DNOs). This thesis endeavours to develop an adaptive control scheme that provides local and real-time management against voltage variations and line capacity overload at the point of wind connections on rural distribution networks. Taking into account maximising power exports and providing an economically-viable control scheme, the wind turbine’s capability, comprising reactive power control and active power curtailment, is used. Whilst the thesis concentrates on the decentralised control applying several different algorithms, in addition, semi-coordinated and centralised approaches that adopt on-load tap changing transformers’ regulation and Optimal Power Flow tool are developed. Comparisons of these approaches based upon measures, i.e., economics, DG penetration and performance are determined. As an outcome, the developed scheme can enable growing integration of renewable DG on distribution networks and can be seen as an interim solution for the DNOs towards Smart Distribution Networks.