Overall objective The overall objective of this dissertation is to identify and analyse decisions in tax cases in which the concept of receipts and accruals has been applied over the years. As there is no definition in the Income Tax Act 58 of 1962 as amended (hereinafter referred to as 'the Act') as to the meaning of the terms 'received by' or 'accrued to', the other available option is to resort to case law as interpreted by the courts. The research involves an analysis of reported cases, statutes and any research relevant to the topic with the hope of bringing a better understanding of the meaning of a receipt or an accrual, and to make appropriate recommendations. The dissertation includes the following chapters: Aims of the topic Introduction The meaning of 'accrued to' the taxpayer The meaning of 'received by' the taxpayer and beneficial receipt or accrual Non-monetary receipts and accruals including barter transactions Time of accrual and valuation of the accrued amount Conclusion Research question The question to be answered by this dissertation will be an evaluation of the phrase 'received by' or 'accrued to' with emphasis on the valuation of non-monetary receipts for the purpose of the definition of 'gross income'. / Thesis (M.A.)-University of KwaZulu-Natal, 2008.

Evidence-based policy and practice (EBPP) in population health in Australia has been promoted largely without sound research. In response, this thesis presents a series of studies undertaken to assess and inform enhancement of capacity for EBPP in Australia. It comprises linked studies designed to examine different yet complementary aspects of capacity for EBPP. Research was conducted at various levels of Australian health care system, from local to national, in order to better understand EBPP and to make a series of recommendations about effective and synergistic response.

Evidence-based policy and practice (EBPP) in population health in Australia has been promoted largely without sound research. In response, this thesis presents a series of studies undertaken to assess and inform enhancement of capacity for EBPP in Australia. It comprises linked studies designed to examine different yet complementary aspects of capacity for EBPP. Research was conducted at various levels of Australian health care system, from local to national, in order to better understand EBPP and to make a series of recommendations about effective and synergistic response.

In 1998 World Health Organisation Europe outlined a vision of a new community-based nurse called the Family Health Nurse (FHN) who would help individuals, families and communities to cope with illness and to improve their health. Scotland was the first European country to develop this idea through policy, education and practice. The two phase national pilot project (2001-2006) primarily involved remote and rural regions. Despite its vanguard position, Scottish family health nursing has been subject to little in-depth critical analysis. This thesis addresses this deficit by analysing why and how family health nursing developed in Scotland. The research methods used are: critical review of textual sources; empirical research into policy, education and practice; and critical review and application of relevant theoretical perspectives to enable interpretation. Grounded primarily in constructivism, this approach builds explanation of the development of family health nursing in Scotland as a phenomenon in contemporary nursing history. This explanation highlights the importance of key factors and processes, particularly: agency at policy formulation level; use of the piloting mechanism to mediate knowledge production, containment and expansion; tensions between generalism and specialism as manifest within the promulgated FHN concept, the educational programme, and the FHN role as it was variously enacted in practice; related difficulty in engaging substantially with families; and the strong influence of local context on the nature and scope of FHN role development, especially in terms of situated power and embedded culture of place. The explanation is summarised as a synoptic story. A new integrative, explanatory model of the development of family health nursing in Scotland is also posited. This knowledge is then examined in relation to contemporary community nursing and primary care in order to understand influence and implications. This highlights the importance of the development of family health nursing in shaping the new Community Health Nurse (CHN) role which emerged from the Review of Nursing in the Community in Scotland 2006. The new explanatory model constructed within the thesis is then applied in its more generic MAPPED format (Model for Analysing Policy to Practice Executive Developments) to analyse the new policy formulation advancing the CHN role and to anticipate key developmental factors and processes. On this basis, the thesis argues that the MAPPED model is potentially valuable for the analysis of developments that require purview from policy through to practice. The thesis concludes by summarising its contributions to understandings of community nursing policy, practice, research and theory, and makes a number of related recommendations.

In the new millennium the Scottish government has been seeking effective practice developments in Nursing, Midwifery and Allied Health Professions (NMAHPs) through setting up numerous policy initiatives to improve patient care both directly and indirectly. Despite the fact that many of these initiatives have been subject to individual commissioned evaluations, to date, no systematic integrative study has been carried out in Scotland. This thesis addresses this deficit with the aim of constructing better understanding of key lessons and issues in regard to policy contexts, processes and outcomes. Based on a constructivist approach and case study methodology, this study consists of: critical review of literature in relevant cognate areas; critical review of selected commissioned reports and other documentary analysis; case studies of four selected policy initiatives using twenty four in-depth semi-structured interviews; and integrative analysis and synthesis featuring framework analysis and application of relevant theoretical perspectives to enable explanation. At micro level this has provided insight into how and why selected policy initiatives were developed and implemented, based mainly on the perspectives of the various participants involved in the policy initiatives. At macro-level, cross case study enabled identification of key generic lessons such as policy internal and external alignment, good leadership at all levels and effective communication. In doing so the thesis also illuminates relationships between clusters of policy initiatives and their continuous development. In particular, a new explanatory model of policy to practice change has also been developed in this thesis, building from relevant theoretical perspectives and empirical research. The thesis suggests that the new model will be useful for the analysis of policy through to practice both from ‘top down’ and ‘bottom up’ perspectives. Finally, the findings have significant implications for future policy, education, practice and research. The thesis concludes with a summary of its contributions and related recommendations.

Due to growing global concern regarding climate change and CO2 emissions, the use of soil as a potential carbon (C) sink has become increasingly recognised as a potential mitigation measure. Global agricultural soil has the estimated capacity for sequestering C at around 20 to 30 Pg (Peta grams) of C over the next 50 to 100 years if correct land management practises are applied. The benefits on improving soil C levels are not limited to reduced CO2 emissions and climate change mitigation however. It is widely accepted that improved organic C levels provide an array of positive benefits, including enhanced soil fertility, soil structure and water holding capacity and generally improve soil biodiversity and associated ecosystem services. Therefore, the pursuit of increasing soil organic carbon (SOC) levels in agricultural soil could create a win-win-win scenario. To improve SOC levels in agriculture, there are two key components that need to be fully effective. The first being the scientific understanding of SOC and its responses to different farming practices and systems. Secondly, the policy and advisory environment needs to be effective and conducive, promoting those practices and systems which are proven to increase SOC levels. This research therefore, explores these two components by conducting a series of investigations into current on-farm practices for managing SOC, the current policy and legislation structure, the quality and extent of farm-facing SOC related advice, and the scope for improving SOC levels through farm management practices and agri-environmental policy. A critical review and synopsis of global, European and national policy and advice was conducted to identify those policies that encourage the improvement of SOC and to highlight those areas where SOC does not currently feature as a management issue. Whilst soil and SOC do not feature heavily at the European or national level, there are a number of mechanisms which have the potential to improve SOC levels through their ability to reach a large audience of farmers and via the promotion of suitable management practices. The review of current policy was supplemented by interviews with those responsible for providing advice to farmers and farmers themselves. The interviewed farmers and advisors were relatively engaged with the subject of SOC although the results demonstrated that there was scope to improve current levels of understanding and practice. The currently policy environment at the national level, was not, in general, creating changes in management practices with those interviewed, so any potential enhancement of SOC that the policy mechanisms had the ability to create, were being missed. A review of the scientific literature regarding SOC and data gathered from subsequent soil sampling under a range of farming practices has allowed for the exploration of the potential and realisation to increase SOC levels through various management approaches. Practices which promote an increased use of organic matter amendments, reduced tillage systems and organic farming systems were of particular focus; with all three demonstrating the potential in improve SOC levels. Combining the social and natural science aspects of the issue of SOC has allowed for an exploration of the potential approaches to improve SOC within English agriculture. Critically, research and development of the subject needs to be improved to further the scientific understanding of SOC in relation to farming practices and land use. Development is also required of current national policy, in particular agri-environment schemes (AES), which despite reaching a wide farming audience, would appear to create minimal management changes and therefore has minimal impact on improving SOC levels. The two sides of this issue, the social and the natural sciences, must be addressed together otherwise a full understanding and an appropriate approach forward cannot be reached. This is why an interdisciplinary approach has been viewed as a suitable research framework for this thesis. The concluding aim of this work is to present a ‘best practice approach’ in terms of physically improving SOC levels by enhancing current advisory pathways and developing an effective policy environment.

This exploratory study examines the modernisation of the education system in Bhutan. It focuses on three key dimensions of the modernisation process. The first dimension concerns the debates and discussions surrounding the question of modernisation. As is to be expected, there are strongly held views that modernisation is a ‘good’ thing for Bhutan; however, conversely, there exist equipotent views that traditional culture may erode in the quest for modernisation. The study seeks to tease out these contestations through the examination of available text, including oral texts such as radio discussions, written policy documents, newspaper articles, and conversations. The second key dimension of this study examines the translation of decisions from the aforementioned debate – it is significant that modernisation policies have already been shaped though the debate is ongoing – into the delivery of education. Thus, the study focuses both on curriculum policy as well as pedagogic strategies. Finally, the third key dimension focuses on the role of the teacher as a mediator. Here, the inquiry focuses on how teachers manage the tensions. The primary purpose of this research is to contribute to our understanding of changes in Bhutan’s education policy and curriculum (1990-2010), which charge the education sector with supporting the continuity of tradition and mediating the tension between tradition and modernisation. There is a growing body of literature that examines Bhutanese discourses on tradition, culture, and modernisation of Bhutan’s education sector (see Phuntsho, 2000; Roder, 2012; Ueda, 2003; Wangyal, 2001; Whitecross, 2002). However, despite the comprehensive education reforms currently underway which position teachers at the centre of a number of initiatives (VanBalkom & Sherman, 2010), a gap exists in available studies that bring the voices of teachers to the fore. Given that teachers occupy a central role in the education system and that the implementation of curriculum innovations succeed ‘only when the teachers concerned are committed to them and especially, when they understand as well as accept, their underlying principles,’ (Kelly, 2009:15) this study is an exploration of interplay between policy and practice and considers teachers as the focal point. This research was conducted in 2010 and 2011 in the Thimphu and Paro dzongkhags. It included semi-structured interviews with 9 prominent policy makers and politicians, 11 education leaders, and 51 middle secondary school teachers, 7 of which were observed. More specifically, this study tells the stories of individuals who were involved in the modernisation of the national system of education from its inception in the 1960s and uncovers the experiences of a younger generation of educators. Overall, the findings of this study reveal that in Bhutan, traditional and modern epistemologies are strong currents that converge and intermingle. However, at particular points of intersection, they flow in two competing directions. Education stakeholders are thus positioned at a critical juncture where different knowledge ‘flows’ (Appadurai, 1996) converge and diverge, generating fracture lines and, at times, hindering the possibility of balance. The participants in this study revealed a range of complex and contradictory voices as many attempted to reconcile the evident tensions.

Thesis (Ph. D.)--University of Sydney, 2005. / Title from title screen (viewed 23 March 2007). Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the School of Policy and Practice, Faculty of Education and Social Work. Degree awarded 2005; thesis submitted 2004. Includes bibliographical references. Also issued in print.

abstract: This study reports on research that explores local manifestations of Arizona's English-only language education policy by investigating the experiences of selected English language learners (ELLs) with reclassification into mainstream classrooms and four of their classroom teachers. In this study, I employed ethnographic methods (participant observation, document collection, interviewing, and focus groups) to investigate what practices emerge after ELLs are reclassified as "Fluent English Proficient" (FEP) students and moved from "the four-hour English Language Development (ELD) block" into mainstream classrooms. With a focus on the perspectives and experiences of twelve 5th and 6th grade elementary school students and four of their teachers, I examined how students and teachers viewed and responded to restrictive language policies and the practices that accompany them. One finding from this study is that students and teachers believed that the four-hour ELD block helped prepare students to learn English, but "proficiency" in English as determined by the Arizona English Language Learner Assessment (AZELLA) did not always indicate a solid understanding of the language used in the mainstream classrooms. A second finding from this study is that ideologies of language that position English over multilingualism are robust and further strengthened by language policies that prohibit the use of languages other than English in ELD and mainstream classrooms. A third finding from this study is that, in part because of the language restrictive policies in place, particular groups of students continued to engage in practices that enact ideologies of language that devalue multilingualism (e.g., "language policing"). At the same time, however, a close examination of student-to-student interaction indicates that these same students use their multiple linguistic and communicative resources in a variety of creative and purposeful ways (e.g., through language crossing and language sharing). The close examination of policy as practice in a restrictive educational language policy context conducted here has implications for debates about English-only as a method and medium of instruction, about how the ideologies of language operate in situated interactional contexts, and about how youth might use existing resources to challenge restrictive ideologies and policies. / Dissertation/Thesis / Ph.D. English 2013

Achieving sustained economic growth and development has been an area of concern for policy-makers in the Anglophone Caribbean since the transition from colonial rule to self-governance. To date, the researcher did not find any research that has explicitly examined the role of policy-making effectiveness as a strategy for achieving the goals of sustainable development. This qualitative multiple case study of Barbados and Grenada was conceptualized from the perspective of critical theory from the World Commission on Environment and Development to explore and understand why sustainability has not been sufficiently realized and how sustainable development may be pursued in territories that are small and prone to hazards. Purposive sampling was used to identify 30 candidates for the study. Eighteen key policy-makers participated in semi-structured interviews. Secondary data from publicly available government documents in Barbados and Grenada were acquired. All data were inductively coded and data analysis was carried out at three levels using thematic, content, and cross-case analyses. Key findings suggest a need exists to increase understanding of the concept of sustainable development and the unique characteristics of the territories to enable policy-makers to better define the safe operating space for human development. Recommendations for positive social change include advice to strengthen institutional capacity across the full spectrum of policy-making practice for sustainable development including mechanisms to promote a learning culture and accountability in policy-making practice in the Anglophone Caribbean, particularly among those territories that are small and prone to hazards.