Seksuele misbruik van kinders is baie hoog in Suid-Afrika. Dit blyk dat seksuele misbruik van kinders in landelike gebiede nie aangemeld word nie. Die fokus van die studie was gemik op die persepsies van rolspelers aangaande die prosedures vir die aanmelding van seksuele misbruikte kinders in ʼn landelike gebied. Alternatiewe prosedures was voorgestel wat in landelike gebiede benut kan word om die aanmelding van seksuele misbruik van kinders aan te moedig. Die kwalitatiewe benadering was benut om rolspelers se ervarings en persepsies te beskryf. Semi-gestruktureerde onderhoude was gevoer om die doelwitte van die navorsing te bereik. 15 Semi-gestruktureerde onderhoude was gevoer en die onderhoud skedule het gefokus op respondente se persepsies en ervarings oor aanmeldingsprosdures in die landelike gebied. Die resultate was verdeel in subtemas, en het gedui dat alternatiewe prosedures vir die aanmelding van seksuele misbruik van kinders nodig is in landelike gebiede. / MSW (Forensic Practice), North-West University, Potchefstroom Campus, 2015

Seksuele misbruik van kinders is baie hoog in Suid-Afrika. Dit blyk dat seksuele misbruik van kinders in landelike gebiede nie aangemeld word nie. Die fokus van die studie was gemik op die persepsies van rolspelers aangaande die prosedures vir die aanmelding van seksuele misbruikte kinders in ʼn landelike gebied. Alternatiewe prosedures was voorgestel wat in landelike gebiede benut kan word om die aanmelding van seksuele misbruik van kinders aan te moedig. Die kwalitatiewe benadering was benut om rolspelers se ervarings en persepsies te beskryf. Semi-gestruktureerde onderhoude was gevoer om die doelwitte van die navorsing te bereik. 15 Semi-gestruktureerde onderhoude was gevoer en die onderhoud skedule het gefokus op respondente se persepsies en ervarings oor aanmeldingsprosdures in die landelike gebied. Die resultate was verdeel in subtemas, en het gedui dat alternatiewe prosedures vir die aanmelding van seksuele misbruik van kinders nodig is in landelike gebiede. / MSW (Forensic Practice), North-West University, Potchefstroom Campus, 2015

Background: Breast milk banks (BMBs) provide human donor breast milk to preterm infants when mothers are not able to provide breast milk themselves (Arslanoglu et al., 2010:20). Breastfeeding is the single most effective intervention to saving the lives of millions of children in developing countries (Bhutta & Labbok, 2011:378-380). BMBs form an integral part of the millennium development goals (MDGs) (Dempsey & Miletin, 2010:2) on reducing infant mortality and morbidity and are being implemented all over the world (Hartmann et al., 2007:667, Arslanoglu et al., 2010:20, Eidelman & Schanler 2012:827). Problem statement: BMBs can be established more effectively with an implementation tool in place. Currently, there is no tool available to guide the implementation of a BMB in South Africa; the only guidelines that could be found are those describing the operation of BMBs in other countries. Some of the BMBs already established in South Africa were implemented with the help of the South African Breast Milk Bank Reserve (SABR), but without a formalised guideline to provide implementation guidance. Aims and objectives: The purpose of this study was to adapt a current Kangaroo mother care (KMC) progress-monitoring tool and to adjust it according to the BMB setting in South Africa in order to provide a final suggested implementation tool for the implementation of BMBs. Method: An explorative, descriptive design with multiple phases was used. Different data sets were audited; including patient files, written reports, working files, research articles and policies. Observations were also made with regards to available equipment and designated BMB space. During phase one, a critical analysis was performed on research articles and websites regarding BMBs. The qualitative data was analysed by using content analysis. This information was adapted and contextualised in phase two. This phase entailed applying the adapted tool to the BMB setting of the selected regional hospital, which then led to phase three, in which the audited data was incorporated into the final suggested implementation tool resulting from this study. Results: The suggested tool, the North West Province BMB implementation tool, shared the six main constructs with the KMC progress-monitoring tool. The constructs are creating awareness, adopting the concept, taking ownership, evidence of practice, evidence of routine and integration and sustainable practice. However, some of the progress markers and instrument items were specifically relevant to the KMC setting and others to the BMB setting. On the other hand, some constructs overlapped, being relevant to both settings: for instance awareness by management, conscious decision to implement, mobilisation of resources (human, space and equipment), information about mothers’ other resources such as budget, patient records, staff orientation, evidence of discharge, policies and other written documents, and 1-2 year audit evidence and staff development. Conclusion: Adapting the KMC progress-monitoring tool led to the development of a suitable tool to guide BMB implementation. The tool is called the North West Province BMB implementation tool. This tool could be used to guide the implementation of a BMB in other hospitals in South Africa. / M (Dietetics), North-West University, Potchefstroom Campus, 2015

Background: Breast milk banks (BMBs) provide human donor breast milk to preterm infants when mothers are not able to provide breast milk themselves (Arslanoglu et al., 2010:20). Breastfeeding is the single most effective intervention to saving the lives of millions of children in developing countries (Bhutta & Labbok, 2011:378-380). BMBs form an integral part of the millennium development goals (MDGs) (Dempsey & Miletin, 2010:2) on reducing infant mortality and morbidity and are being implemented all over the world (Hartmann et al., 2007:667, Arslanoglu et al., 2010:20, Eidelman & Schanler 2012:827). Problem statement: BMBs can be established more effectively with an implementation tool in place. Currently, there is no tool available to guide the implementation of a BMB in South Africa; the only guidelines that could be found are those describing the operation of BMBs in other countries. Some of the BMBs already established in South Africa were implemented with the help of the South African Breast Milk Bank Reserve (SABR), but without a formalised guideline to provide implementation guidance. Aims and objectives: The purpose of this study was to adapt a current Kangaroo mother care (KMC) progress-monitoring tool and to adjust it according to the BMB setting in South Africa in order to provide a final suggested implementation tool for the implementation of BMBs. Method: An explorative, descriptive design with multiple phases was used. Different data sets were audited; including patient files, written reports, working files, research articles and policies. Observations were also made with regards to available equipment and designated BMB space. During phase one, a critical analysis was performed on research articles and websites regarding BMBs. The qualitative data was analysed by using content analysis. This information was adapted and contextualised in phase two. This phase entailed applying the adapted tool to the BMB setting of the selected regional hospital, which then led to phase three, in which the audited data was incorporated into the final suggested implementation tool resulting from this study. Results: The suggested tool, the North West Province BMB implementation tool, shared the six main constructs with the KMC progress-monitoring tool. The constructs are creating awareness, adopting the concept, taking ownership, evidence of practice, evidence of routine and integration and sustainable practice. However, some of the progress markers and instrument items were specifically relevant to the KMC setting and others to the BMB setting. On the other hand, some constructs overlapped, being relevant to both settings: for instance awareness by management, conscious decision to implement, mobilisation of resources (human, space and equipment), information about mothers’ other resources such as budget, patient records, staff orientation, evidence of discharge, policies and other written documents, and 1-2 year audit evidence and staff development. Conclusion: Adapting the KMC progress-monitoring tool led to the development of a suitable tool to guide BMB implementation. The tool is called the North West Province BMB implementation tool. This tool could be used to guide the implementation of a BMB in other hospitals in South Africa. / M (Dietetics), North-West University, Potchefstroom Campus, 2015

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

Text in Afrikaans / Die doel van die ondersoek was om 'n beplannings- en beheermodel te ontwikkel en beskikbaar te stel vir benutting deur welsynsorganisasies. Die ondersoek is onderneem binne die konteks van die ontwikkelingsnavorsings- en benuttingsparadigma. Die proses van die ontwikkelingsnavorsingsparadigma verloop volgens 'n analise-, ontwerp-, ontwikkelings-, evaluerings-, benuttings- en verspreidingsfase. Elke fase het ondersoeker in staat gestel om op sistematiese wyse te werk te gaan om 'n beplannings- en beheermodel te ontwerp en om gevolgtrekkings en aanbevelings in die verband te maak. In die analisefase wat 'n teoretiese beskrywing van beplanning en beheer as bestuursfunksies behels het, was dit duidelik dat daar nie 'n beplannings- en beheermodel bestaan wat op welsynsorganisasies van toepassing gemaak kon word nie. Bestaande beplannings- en beheermodelle is ontleed en sleutelkonsepte is ge1dentif iseer met betrekking tot beplanning en beheer as bestuurfunksies. Aan die hand van die sleutelkonsepte is 'n empiriese ondersoek na die stand van beplanning en beheer by agt welsynsorganisasies gedoen. Agt kantoorhoofde, 16 supervisors en 32 maatskaplike werkers was met behulp van 'n onderhoudskedule by die navorsing betrek. Hierdie empiriese ondersoek en die literatuurstudie bet die ondersoeker in staat gestel om in die ontwerpfase 'n beplanningsen Leheermodel te ontwerp wat op welsynsorganisasies van toepassing gemaak kan word. 'n Beplannings- en beheermodel is iii ontwerp wat voorsiening maak vir die uitvoering van take op 'n strategiese-, bestuurs- en operasionele beplannings- en beheervlak. Die model maak voorsiening vir die betrokkenheid van al die personeellede van 'n organisasie in die beplannings- en beheerproses. Die model is vir 'n periode van agt maande by een welsynsorganisasie geYmplementeer en geevalueer. Daar is tot die slotsom gekom dat die beplanning- en beheermodel wel deur welsynsorganisasies benut kan word. Die waarde van die model le daarin dat die gebruik daarvan 'n welsynsorganisasie in staat stel om sy eie strategiese, bestuurs- en operasionele beplannings en beheerplan te kan saamstel. Di t sal 'n welsynsorganisasie in staat stel om proaktief op interne sowel as eksterne omgewingsveranderings te reageer / Social Work / D. Phil. (Maatskaplike werk)

Text in Afrikaans / Die doel van die ondersoek was om 'n beplannings- en beheermodel te ontwikkel en beskikbaar te stel vir benutting deur welsynsorganisasies. Die ondersoek is onderneem binne die konteks van die ontwikkelingsnavorsings- en benuttingsparadigma. Die proses van die ontwikkelingsnavorsingsparadigma verloop volgens 'n analise-, ontwerp-, ontwikkelings-, evaluerings-, benuttings- en verspreidingsfase. Elke fase het ondersoeker in staat gestel om op sistematiese wyse te werk te gaan om 'n beplannings- en beheermodel te ontwerp en om gevolgtrekkings en aanbevelings in die verband te maak. In die analisefase wat 'n teoretiese beskrywing van beplanning en beheer as bestuursfunksies behels het, was dit duidelik dat daar nie 'n beplannings- en beheermodel bestaan wat op welsynsorganisasies van toepassing gemaak kon word nie. Bestaande beplannings- en beheermodelle is ontleed en sleutelkonsepte is ge1dentif iseer met betrekking tot beplanning en beheer as bestuurfunksies. Aan die hand van die sleutelkonsepte is 'n empiriese ondersoek na die stand van beplanning en beheer by agt welsynsorganisasies gedoen. Agt kantoorhoofde, 16 supervisors en 32 maatskaplike werkers was met behulp van 'n onderhoudskedule by die navorsing betrek. Hierdie empiriese ondersoek en die literatuurstudie bet die ondersoeker in staat gestel om in die ontwerpfase 'n beplanningsen Leheermodel te ontwerp wat op welsynsorganisasies van toepassing gemaak kan word. 'n Beplannings- en beheermodel is iii ontwerp wat voorsiening maak vir die uitvoering van take op 'n strategiese-, bestuurs- en operasionele beplannings- en beheervlak. Die model maak voorsiening vir die betrokkenheid van al die personeellede van 'n organisasie in die beplannings- en beheerproses. Die model is vir 'n periode van agt maande by een welsynsorganisasie geYmplementeer en geevalueer. Daar is tot die slotsom gekom dat die beplanning- en beheermodel wel deur welsynsorganisasies benut kan word. Die waarde van die model le daarin dat die gebruik daarvan 'n welsynsorganisasie in staat stel om sy eie strategiese, bestuurs- en operasionele beplannings en beheerplan te kan saamstel. Di t sal 'n welsynsorganisasie in staat stel om proaktief op interne sowel as eksterne omgewingsveranderings te reageer / Social Work / D. Phil. (Maatskaplike werk)