Thesis (MCur)--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: The critical care nurse works in an environment where patient need often shifts the parameters within which she or he practices. It is expected of a skilled critical care nurse to be able to make independent decisions and take action regarding patient care based on her or his knowledge and skills without discounting the parameters of her or his scope of practice. Practice experience has indicated that the critical care nurse is often uncertain about whether her or his clinical activities are protected by the regulations provided by the Nursing Council. This is more specifically true in the private hospital industry where medical advice or assistance is not always easily available. This situation led to the following research question: Do the available professional and legal guidelines provide an appropriate foundation to guide the practice of the registered critical care nurse in the private hospital sector critical care environment? A non-experimental descriptive study with a qualitative orientation was conducted in 19 private hospitals in the Western Cape. Through nonprobability, random sampling, 71 registered critical care nurses were included in the study. A questionnaire was designed and validated to collect the data. Quantitative data was analysed through Excel® while qualitative data was analysed thematically. It was found that the legal and professional guidelines in place at present do provide a foundation for the clinical activities of critical care nursing in the private hospital sector. It is suggested that it is rather the critical care nurses’ interpretation of the Scope of Practice (No.R.2598 of 30/11/1984 as amended) that limits their practice as opposed to the wording of the regulations. It is recommended that critical care nurses must determine nursing care parameters based on patient need, using the regulations as a foundation for critical, analytical and reflective practice rather than as a set of rules to be followed. Key words: Scope of practice, critical care practice, ICU nursing care, private hospital nursing practice. / AFRIKAANSE OPSOMMING: Die kritiekesorgverpleegkundige werk in ‘n omgewing waar pasiëntebehoeftes gereeld die parameters waarin sy of hy praktiseer, verskuif. Dit word van ’n bekwame kritiekesorgverpleegkundige verwag dat sy of hy onafhanklike besluite en aksies met betrekking tot pasiëntesorg, gebaseer op haar of sy kennis en vaardighede, sal neem sonder om die parameters van haar of sy bestek van praktyk te oorskry. Praktykondervinding het getoon dat die kritiekesorgverpleegkundige dikwels onseker is oor watter van haar of sy optredes deur die Regulasies, soos deur die Raad op Verpleging gespesifiseer word, beskerm word. Dit is nog meer spesifiek van toepassing in die privaathospitaal-industrie waar geneeskundige advies en bystand nie altyd maklik beskikbaar is nie. Die situasie het tot die volgende navorsingsvraag aanleiding gegee: Voorsien die beskikbare professionele en wetlike riglyne ’n geskikte grondslag om die praktyk van ’n geregistreerde kritiekesorgverpleegkundige in die privaatsektor- kritiekesorgomgewing te rig? ’n Nie-eksperimentele, beskrywende studie met ’n kwalitatiewe oriëntasie is in 19 hospitale in die Wes-Kaap onderneem. Deur nie-waarskynlikheids-, toevallige steekproefneming is 71 geregistreerde kritiekesorgverpleegkundiges in die studie ingesluit. ’n Vraelys is ontwerp en gevalideer om inligting in te samel. Kwantitatiewe data is deur middel van Excel ontleed terwyl kwalitatiewe data tematies ontleed is. Daar is gevind dat die wetlike en professionele riglyne wat tans beskikbaar is, ‘n grondslag bied vir die kliniese aktiwiteite van kritiekesorgverpleegkundiges in die privaathospitaal.. Dit word voorgestel dat dit die kritiekesorgverpleegkundige se interpretasie van die Bestek van Praktyk (No.R.2598 of 30/11/1984 soos aangepas) is wat hulle praktyk beperk, eerder as die bewoording van die regulasie self.

Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: In the field of Economics, the term “competition” refers to the method involved in steering an increase in supply, which leads to a decrease in equilibrium price and an increase in equilibrium quantity. However, competition involves more than just an increase in supply. In any economy, competition can affect factors, such as innovation, efficiency and the accessibility to goods and services. In some cases, the effect might not be positive, if the goods and services only benefit certain parties involved, rather than the general population. Traditionally, there are four basic types of market structure, with each structure displaying unique market power characteristics, which are initiated by an organisation’s profit motives. All market structures, other than that of perfect competition, are forms of imperfect competition. One such imperfect market structure is oligopoly, which has certain unique characteristics (Doyle, 2005:198). In the private health care sector, cost increases can be related to the increased market concentration, due to the increase of market power by hospital groups. Therefore, the prevalence of competition in the private health care sector should be monitored. That health care functions in a dynamic environment has been historically proven and can also be seen in the latest trends. A bundle of factors, rather than a single factor, determines success. Any overview of the international health care industry should demonstrate the rapid development of the industry. The industry, compared with the relatively elementary and experimental health care system of a few decades ago, is currently super specialised. A shift has taken place in the market from the role of the industry as a government-funded health care provider to that of a private hospital provider. In South Africa, the complexity of the health care sector is made even more complex by the many role-players and the interaction between the different private and public health providers. The cost of access to hospitals should be prioritised. Research shows that the private health care sector caters for the health needs of almost seven million people, who comprise only 15% of the total population. However, the sector has spent more money than the entire public sector, with the per capita expenditure exceeding that of the public sector eightfold. The increase in the cost of private hospitals in South Africa has been caused by changes in the market concentration. Such expenditure has given the private hospitals greater market power and has influenced their behaviour. / AFRIKAANSE OPSOMMING: In ekonomie verwys die term “kompetisie” na die metode betrokke om ’n toename in aanbod te veroorsaak, wat weer ’n verlaging in die ewewigsprys en ’n verhoging in die ewewigshoeveelheid tot gevolg het. Kompetisie behels egter meer as net ’n verhoging in aanbod. In enige ekonomie kan kompetisie faktore soos innovasie, doeltreffendheid en toegang tot goedere en dienste beïnvloed. In sommige gevalle is die effek egter nie positief nie, soos wanneer goedere en dienste slegs sekere belanghebbendes bevoordeel in plaas van die algemene publiek. Daar is, tradisioneel gesproke, vier basiese markstrukture wat elkeen unieke markbeherende eienskappe toon wat deur die organisasie se winsmotiewe geïnisieer word. Alle markstrukture, behalwe volmaakte kompetisie, is vorms van onvolmaakte kompetisie. Een so ’n markstruktuur is oligopolie wat sekere unieke eienskappe toon. In die privaat–gesondheidsorgsektor, is kosteverhogings gekoppel aan verhoogde markkonsentrasie as gevolg van die toename in privaat hospitaalgroepe. Kompetisie in die privaat-gesondheidsorgsektor moet dus gemonitor word. Dat gesondheidsorg in ’n dinamiese omgewing funksioneer is reeds bewys en kan ook in die nuutste tendense gesien word. Dit is egter ‘n hele groep faktore, nie slegs een faktor nie, wat sukses waarborg. ’n Oorsig van die internasionale gesondheidsorgindustrie toon dat ontwikkelinge in die industrie baie vinnig vorder. Vandag is gesondheidsorg uiters gespesialiseerd in vergelyking met dekades terug, toe dit relatief elementêr en eksperimenteel was. Die rol van die industrie het verskuif van ’n staats-gesubsidieerde diens na waar dit vandag grootliks deur privaat instansies gelewer word. In Suid-Afrika word ’n reeds komplekse gesondheidsorgsektor meer gekompliseer deur die baie rolspelers in die sektor asook die interaksie tussen die verskillende privaat- en staatsgesondheidsorgvoorsieners. Die koste van toegang tot hospitale behoort ’n prioriteit te wees. Navorsing toon dat die die privaatgesondheidsorgsektor dienste aan sewe miljoen mense bied wat slegs 15% van die totale populasie is. Hierdie sektor spandeer egter baie meer as die met ’n per capita uitgawe byna agt keer meer as staatsgesondheidsorg. Die oorsaak van koste verhogings in privaatgesondheidsorg in Suid-Afrikaanse hospitale is veroorsaak deur veranderinge in die konsentrasie van die privaatgesondheidsorgsektor. Dit gee privaathospitale groter markmag en beïnvloed dus hul optrede.

<p>Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ”tvingade” att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.</p><p>Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet. Dessa två perspektiv härstammar från två teorier, ägarteorin och enhetsteorin. Sverige har traditionellt tillämpat ett moderföretagsperspektiv i sin redovisning, medan de internationella reglerna förespråkar ett enhetsperspektiv. Minoritetsintresset redovi-sas olika beroende på vilket perspektiv som används. Enligt moderföretagsperspektivet redovisas minoritetsintresset som en skuld och enligt enhetsperspektivet som eget kapital.</p> / <p>Before 2005, Swedish groups were allowed to choose between international or national rules for their group accounting. After 2005, Swedish groups listed on the stock exchange are forced to apply international rules for their group accounting. This study aims to describe different accounting treatment of a minority interest in Swedish groups financial reports, be-fore and after implementing IFRS. Standpoints for accounting the minority interest have been identified and explained.</p><p>There are two different perspectives that can be applied in the group accounting, and these are the proprietary perspective and the entity perspective. These perspectives derive from two theories, the proprietary theory and the entity theory. Traditionally, Sweden has applied the proprietary perspective, while the international rules advocate an entity perspective. Depend-ing on which perspective the group accounting follows, the minority interest will be accounted for in different ways. Eithe</p>

Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ”tvingade” att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra. Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet. Dessa två perspektiv härstammar från två teorier, ägarteorin och enhetsteorin. Sverige har traditionellt tillämpat ett moderföretagsperspektiv i sin redovisning, medan de internationella reglerna förespråkar ett enhetsperspektiv. Minoritetsintresset redovi-sas olika beroende på vilket perspektiv som används. Enligt moderföretagsperspektivet redovisas minoritetsintresset som en skuld och enligt enhetsperspektivet som eget kapital. / Before 2005, Swedish groups were allowed to choose between international or national rules for their group accounting. After 2005, Swedish groups listed on the stock exchange are forced to apply international rules for their group accounting. This study aims to describe different accounting treatment of a minority interest in Swedish groups financial reports, be-fore and after implementing IFRS. Standpoints for accounting the minority interest have been identified and explained. There are two different perspectives that can be applied in the group accounting, and these are the proprietary perspective and the entity perspective. These perspectives derive from two theories, the proprietary theory and the entity theory. Traditionally, Sweden has applied the proprietary perspective, while the international rules advocate an entity perspective. Depend-ing on which perspective the group accounting follows, the minority interest will be accounted for in different ways. Eithe

<p>Arguably, the Schumpeterian ideology of “creative destruction” saying that eventually even the most secure monopoly will be destroyed by a new technology, a new idea, or a shift in tastes could be applied to open source software. Currently, the proprietary software holds a strong position in the software market. Nevertheless, one could see a surge in articles and acceptance among organisations concerning open source software.</p><p>Proprietary software companies like Microsoft are still gaining ground within the Swedish municipalities. Although one get the impression that municipalities generally are positive toward open source software, the decision-making process often results in choosing a proprietary software alternative. However, one could question which are the underlying factors and to what extent are these factors affecting the decision-making process of municipalities integrating or migrating into open source software?</p><p>In order to study this phenomenon, we chose a quantitative approach using a questionnaire as the tool for data gathering. The sample consisted of 100 randomly selected municipalities. A pre study was made through an interview in order to strengthen the accuracy of the questionnaire which later on was sent out to the IT manager at each municipality in the sample.</p><p>The organisational-, environmental-, user- and system level are four main factors affecting the decision-making process concerning open source software. Among these, the organisational factor was the only one which had a significant negative impact on the decision-making process concerning open source software. The importance of being able to integrate different software increases the need for compatibility which, according to the IT managers, is facilitated using a standardized software environment offered by for example Microsoft.</p>

This dissertation investigates the economic consequences from hedge accounting signals and risk management disclosure. I first examine the product market consequences to these accounting signals and related disclosure in Chapter 1, then stock market reactions to disclosure requirements in Chapter 2. Chapter 1 examines potential entrants’ strategic entry decisions in response to incumbents’ accounting information and related disclosure. I predict that potential entrants are more likely to enter markets in which the incumbents’ accounting information suggests higher future production costs that are specific to the incumbents themselves. I further hypothesize that the relation is stronger when the accounting signals are accompanied by more disclosure. Using detailed U.S. airline industry data and hedge accounting disclosure under SFAS 133, I find that potential entrants are more likely to enter routes in which the incumbents’ lower accumulated other comprehensive income from fuel hedges suggests their higher future production costs. This entry pattern is stronger when incumbents have more transparent annual report disclosure regarding their fuel hedge programs. The entry pattern is also stronger after a systematic increase in risk management disclosure requirements following the (exogenous) adoption of SFAS 161. Chapter 2 analyzes stock returns of U.S. airlines around events leading up to the adoption of SFAS 161. SFAS 161 enhanced the disclosure requirements for derivatives and hedging activities. I find that U.S. airlines experienced statistically significant positive returns around the key events leading up to the adoption of SFAS 161. I then examine the cross-sectional variation of the returns around these events. Regression results provide initial support for the real effects theory that greater disclosure requirements could distort firms’ hedging and production decisions and lead to suboptimal behavior. In summary, this dissertation provides evidence that competitors use hedge accounting signals and related disclosure in making product market decisions. Meanwhile, additional risk-management disclosures may also distort firms’ hedging and production behavior, leading to suboptimal decisions. This dissertation sheds light on the ongoing projects by the FASB and the IASB on hedge accounting and disclosure and informs the regulators that costs and benefits should be weighted in hedge accounting policy setting.

Žemė kaimo žmonėms nuo seniausių laikų buvo ne tik pragyvenimo šaltinis, bet ir gyvenimo būdas. Lietuvos istorijos eigoje vyko labai daug žemės pertvarkymo procesų. Šiuo metu svarbiausias nuosavybės teisės įgijimo pagrindas yra nuosavybės teisių į žemę, mišką ir vandens telkinius atkūrimas. Šis procesas prasidėjo 1991 m. Lietuvos Respublikos Seimui priėmus įstatymus, reglamentuojančius nuosavybės teisių atkūrimą ir žemės reformą. Nuo žemės reformos pradžios iki 2009 m. sausio 1 d. Mažeikių rajono savivaldybės miestuose: Mažeikiuose, Sedoje, Viekšniuose nuosavybės teisės atkurtos į 87,7 % ploto, nurodyto piliečių prašymuose. Tai mažiau, nei žemės reformos rodikliai kaimo vietovėje. Tyrimų tikslas – išnagrinėti žemės reformos eigą miestuose, iškylančias problemas ir apžvelgti perspektyvas. Nustatyta, kad esminiai pokyčiai miestų žemės reformos eigoje įvyko 2001 m. Lietuvos Respublikos Konstituciniam Teismui išnagrinėjus bylą dėl Įstatymo 5 straipsnio 2, 3, 4 ir 5 dalių bei 12 straipsnio 3 punkto atitikties Konstitucijai ir Lietuvos Respublikos Seimui pakeitus įstatyme nurodytus punktus. Pripažįstama, kad žemės reformą itin neigiamai paveikė pernelyg dažna teises aktų, reglamentuojančių žemės reformą ir nuosavybės teisių atkūrimą, kaita. Po keliolika kartų buvo keisti Žemes reformos ir Piliečių nuosavybės teisių į išlikusį nekilnojamąjį turtą atkūrimo įstatymai. Dėl to nuolat buvo keičiamos jos taisyklės, nuosavybės teisių atkūrimo principai ir prioritetai. Nagrinėjant... [toliau žr. visą tekstą] / From the ancient times villagers perceived land not only as a source of living but as a lifestyle. In the course of the history of Lithuania lots of processes of land reorganization were implemented. Presently, the main basis for getting land proprietary rights is the restoration of proprietary rights for land, forest and waters. This process started in 1991 when the Seimas of the Republic of Lithuania adopted laws regulating the restoration of proprietary rights and land reform. From the beginning of the land reform to 1 January 2009 in the towns belonging to Mažeikiai Regional Municipality, i.e. Mažeikiai, Seda, Viekšniai, proprietary rights for 87,7% of an area indicated in the citizens’ applications were restored. This is less important than land reform rates in rural area. The aim of the research is to analyse the process of land reform and identify emerging problems as well as to review the prospects. It was found out that key changes in the process of land reform in towns took place in 2001 when the Constitutional Court of the Republic of Lithuania processed a case regarding the compliance of Article 5 Parts 2, 3, 4, 5 and Article 12 Clause 3 with the Constitution and when the Seimas of the Republic of Lithuania changed the clauses indicated in the Law. It is admitted that the land reform was especially impinged by too frequent amendments to legal acts regulating the land reform and restitution of property rights. Law on Land Reform and Law on Restitution of... [to full text]

Introduction South Africa has a two tiered health care system: a private sector catering for seven of the 47 million people and public sector providing care to the majority. The private sector consists of for-profit providers that are funded either through medical schemes, health insurance policies or out of pocket expenditure. To attain the goal of the health care system of improving health, it is essential that healthcare financing is understood. The provision of quality, accurate and comprehensive financial data is necessary for the efficient mobilization and allocation of financial resources. Health Expenditure Reviews and National Health Accounts provide such invaluable information. Aim To provide a trend analysis of health financing and expenditure data for the private health care sector in South Africa from 01 January 2003 to 31 December 2006. Methods This study is employs an observational, descriptive cross-sectional design. The methodology used in the study is adapted from the World Health Organization’s guide to producing National Health Accounts. Data was obtained from the Council for Medical Schemes annual reports and from Statistics South Africa Income and Expenditure Survey. The annual average medical inflation for each of the years was removed from the nominal value so that a real trend analysis could be observed. Results For the four year period, the overall cost-drivers of consolidated schemes were private hospitals (31.0-35.0%), medical specialists (20.0-21.0%), medicines dispensed out of hospital (17.0-22.0%) and non-healthcare expenditure like administration and broker fees (14.0-15.0%). From the households’ consumable expenditure on health, 37.0% was spent on medical services, 35.0% on pharmaceutical products and 11.0% on hospital services. Discussion The majority of expenditure in the private sector is through medical schemes. The precise amount spent by households is unknown due to the lack of data but it is a large amount for the South African household. Proper National Health Account Matrices could not be constructed since access to data was limited, not routinely available and not disaggregated at the required level. Recommendations Better quality information on out-of-pocket household expenditure and expenditure in the traditional sector is needed. To improve access to the private sector, the proposed policy and legislative changes need to be implemented. / Thesis (MMed.)-University of KwaZulu-Natal, Durban, 2010.

This dissertation investigates the economic consequences from hedge accounting signals and risk management disclosure. I first examine the product market consequences to these accounting signals and related disclosure in Chapter 1, then stock market reactions to disclosure requirements in Chapter 2. Chapter 1 examines potential entrants’ strategic entry decisions in response to incumbents’ accounting information and related disclosure. I predict that potential entrants are more likely to enter markets in which the incumbents’ accounting information suggests higher future production costs that are specific to the incumbents themselves. I further hypothesize that the relation is stronger when the accounting signals are accompanied by more disclosure. Using detailed U.S. airline industry data and hedge accounting disclosure under SFAS 133, I find that potential entrants are more likely to enter routes in which the incumbents’ lower accumulated other comprehensive income from fuel hedges suggests their higher future production costs. This entry pattern is stronger when incumbents have more transparent annual report disclosure regarding their fuel hedge programs. The entry pattern is also stronger after a systematic increase in risk management disclosure requirements following the (exogenous) adoption of SFAS 161. Chapter 2 analyzes stock returns of U.S. airlines around events leading up to the adoption of SFAS 161. SFAS 161 enhanced the disclosure requirements for derivatives and hedging activities. I find that U.S. airlines experienced statistically significant positive returns around the key events leading up to the adoption of SFAS 161. I then examine the cross-sectional variation of the returns around these events. Regression results provide initial support for the real effects theory that greater disclosure requirements could distort firms’ hedging and production decisions and lead to suboptimal behavior. In summary, this dissertation provides evidence that competitors use hedge accounting signals and related disclosure in making product market decisions. Meanwhile, additional risk-management disclosures may also distort firms’ hedging and production behavior, leading to suboptimal decisions. This dissertation sheds light on the ongoing projects by the FASB and the IASB on hedge accounting and disclosure and informs the regulators that costs and benefits should be weighted in hedge accounting policy setting.

This study examines empirically whether ownership structure and board composition, political costs and media agenda setting, and proprietary costs influenced the related-party disclosures of Chinese listed companies during 2001 to 2005. The results indicate that ownership concentration, foreign ownership, the proportion of independent directors, firm size, media attention and growth opportunities have significantly affected related-party disclosures in China.