No description available.

Argumentation in interaction: The sequential structure of accounts in television debates Abstract This dissertation concentrates on the sequential structure of argumentation in spoken interaction. The point of departure is the concept of argumentation as linguistic action based on accounting for a controversial position with the purpose of convincing listeners of its acceptability or in order to defend it when it is challenged. The dissertation's specific aim is to describe the interactional context of argumentation using material from TV debates. The study utilizes ethnomethodological conversation analysis combined with elements of argumentation theory. The objects of empirical analysis are the types of linguistic action in argumentation interaction (e.g. the call for argumentation or the challenge to a position or argument) and the means of signaling argumentation. The research focuses on the analysis of the sequential organization of the TV debate, including the system of turn-taking, and on describing the sequential contexts of the argumentation in this genre. Attention is devoted to so-called argumentative sequences, i.e. series of mutual argumentative responses (problematizations) by the debate participants. Also examined are other types of linguistic action which initiate argumentation by...

Michal Zitek: The internal debates about the future direction of the KSČ(M) from 1989 to 1993 The aim of this thesis is to offer a comprehensive look at the debates that took place within the Communist Party and aimed to transform into a modern left- wing party. Work will familiarize you with some debates and opinion- platforms that arose in these discussions.

This study explores the problem of a bibliocentric Religious Education curriculum in Zimbabwe amid the quest for a multi-faith curriculum. It traces the history of Religious Education, how it was started and crafted by the so-called missionary propagandists in order to suit their dogmatic interests. Two main aspects of the christianization of the Religious Education curriculum are highlighted, namely cultural alienation and indoctrination. Two post-independence teaching approaches, the life experience approach and the multi-faith approach are discussed in a comprehensive manner as possible solutions to the problem of Religious Education in Zimbabwe. An empirical analysis and evaluation of the views of various stakeholders about post-independence developments in Religious Education is also presented. Finally, relevant findings, conclusions and recommendations critical to successful Religious Education teaching are presented. / Teacher Education / M. Ed. (Didactics)

Text in German / Church consultation has established itself in different manners in germany over the last 30 years. Most institutions of church consultation are methodologically bound to organisational development. The different kinds of church consultation are shown in a survey. Subsequently the ,,Zentrum für Organisationsentwicklung und Supervision" is investigated in view of the missionary relevance of church consultation. The tensionfull relation between social sciences and theology is found out as one of the central aspects of the estimation and the praxis of church consultation. It is shown, that the missiological perspective of contextualization is able to enrich the missiological relevance of church consultation. / Christian Spirituality, Church History and Missiology / M.Th.

The focus of this study is the relevance and effectiveness of the support structures available to high school learners with substance abuse problems. This research was confined to learners in Eersterust, a township situated to the east of Pretoria. Substance abuse, especially among high school learners in South Africa and in Eersterust, has increased in recent years. Substance abuse obviously poses a major barrier to learning. Along with poor academic motivation, this problem seriously interferes with learners’ academic performance and results in lower educational achievement. As an institution, the school is not able to provide support to these learners and so is obliged to link them with support structures such as the South African National Council on Alcoholism and Drug Dependance (SANCA) and the National Youth Development Outreach (NYDO). / Inclusive Education / M. Ed. (Inclusive Education)

Text in Afrikaans / Bestuursmodelle word vandag oor die algemeen as diagnostiese instrumente in organisasies benut. Die struktuur van hierdie bestuursmodelle word selde ondersoek om te bepaal of dit met die empiriese realiteit verband hou. Hierdie studie het ten doel om so 'n model, die bestuursbevoegdheidmodel wat deur Hall( 1988) ontwikkel was, te evalueer. Hall se model gee antwoorde op vrae oor die algemene bestuursklimaat van die organisasie. Die installing waar die navorsing gedoen was, is 'n Suid-Afrikaanse militere installing. Die Ramona-program is gebruik om te bepaal of daar wei passing is tussen die empiriese realiteit en bestuursprestasie in die betrokke organisasie waar die studie uitgevoer is. Daar is gevind dat daar gebrekkige passing tussen die empiriese realiteit en bestuursprestasie bestaan. Die waarde van die studie le daarin dat die betrokke organisasie in staat gestel word om alternatiewe modelle te oorweeg wat bes moontlik meer effektief sou kon wees. / Management models are used today as diagnostic instruments in organisations. The structure of these management models is seldom investigated for its validity and reliability. The aim of this study is to evaluate the Competence Process model developed by Jay Hall(1988). This model provides answers on the general management climate of the organisation. The research was performed at a South African military institution. The Ramona-programme was utilised in order to determine the match between the empirical reality and management performance in the particular organisation where this study was performed. The finding was that there is insufficient match between the empirical reality and management performance. The value of this study is that the specific organisation can now consider alternative models of management performance that are more effective. / Psychology / M.A. (Industrial Psychology)

The broad aim of this research was to assess the decision-usefulness of environmental reports produced by South African companies that are listed on the Johanessburg Securities Exchange (JSE) to users of the reports. The study was motivated by a lack of research on the decision-usefulness of environmental reports in South Africa. The study was conducted in two phases. The first phase in form of a content analysis evaluated the decision-usefulness of the environmental reports of top 100 JSE-listed South African companies using a control list and a judgement scale. The second phase in form of a questionnaire survey was aimed at determining, the information needs of users of environmental reports produced by South African companies (that are listed on the JSE), the extent to which they read and employ the reports for making decisions. In addition, this phase was meant to ascertain the degree of users' satisfaction with the decision-usefulness of the environmental reports as well as elicit their suggestions on ways of improving the reports. Furthermore, the second phase was aimed at determining the users’ perception of the relative importance of environmental reports as well as ascertaining whether there was an expectation gap between the users and the preparers of the reports with regard to their decision-usefulness. The results of the content analysis phase of the study indicate that the environmental reports of the sampled companies were decision-useful, however their decision-usefulness varied widely. Although decision-useful, the environmental reports of the sampled companies were not comparable. In addition, the environmental reports of companies from sectors with a significant impact on the environment, and those of large companies were more decision-useful than the reports of companies from sectors with an insignificant impact on the environment and those of smaller companies. The results of the questionnaire survey phase of the study indicate that users prefer balanced environmental reports that disclose both negative and positive aspects that identify and describe key relevant issues, that are specific and contain accurate information, and that provide future oriented information. In addition, users prefer environmental reports that identify and address key stakeholders and their concerns, demonstrate the integration of environmental issues into core business processes, and that compare quantitative impacts against best practice. Furthermore, the results also indicate that users do read environmental reports, mostly from companies’ websites Portable Document Format (PDF) annual reports and that they mostly use the environmental reports for research, their own knowledge, and to hold companies accountable. However, users are not fully satisfied with the decision-usefulness of the environmental reports as they feel that there is a need to improve the reports in order to make them more decision-useful. The results also indicate that users perceive environmental reports to be more important than any other type of reports, most notably the financial reports. Comparing the responses of the users to those of preparers on various issues pertaining to the decision-usefulness of environmental reports, significant differences were found between the views of the two groups. These differences provide ample evidence that is consistent with the existence of an environmental reporting expectation gap in South Africa. This study makes several original contributions to environmental reporting literature, most notable of which is that, it is the first study in the South African context to empirically evaluate the quality (decision-usefulness) of environmental reports in line with the accounting conceptual frameworks and the GRI guidelines combined. By so doing, the study introduces to the academic literature an extensive five dimensional qualitative characteristic framework for evaluating the quality (decision-usefulness) of environmental reports. In addition, the study uniquely employs the decision-usefulness theory to provide insights into the environmental reporting practices of South African companies that are listed on the JSE. In so doing, it re-contextualises the theory that is typically employed in explaining financial reporting, and demonstrates its applicability in explaining the decision-usefulness of the environmental reporting practices of South African companies that are listed on the JSE. / Accounting / D. Com. (Accounting)

Availability of internet to a wide audiences has revolutionized how business is performed. Businesses now use e-commerce to trade products and services. The growth of e-commerce has been dramatically rapid among developed countries. Therefore, the adoption of e-commerce platforms is studied in these countries. Meanwhile less attentions has been given to developing countries. Developing countries can take advantage of lessons learned in the developed countries. One of the major success factors of e-commerce platforms in developed countries is improving the usability of e-commerce platform by considering user’s preferences. User preferences can be defined as feelings and attitudes of users for the interface and functional design of the ecommerce platform. This influences user’s decision and behavior. Considering the users preferences within an e-commerce platform enhances user’s satisfaction and increases user’s loyalty to the platform. To evaluate the user preferences a selection of usability factors are usually studied. Avicenna Research Institute (ARI) is currently considering the development of an e-commerce platform. For this ARI is investigating ways to consider users preferences in the design. This study aims to satisfy this goal. In this study previous research are analyzed, user’s preferences are identified, common used e-commerce platforms are investigated, and ARI’s perspective is included in the analysis. Using these information a set of recommendations on how to improve the usability of an e-commerce platform is given. For this task based approaches are used in form of participatory heuristic evaluation and observations. Interview is used to obtain ARI’s perspective on usability. The study has identified ten usability factors affecting the usability of the e-commerce platform based on user’s preferences. These include consistency, learnability, navigability, simplicity, readability, content relevance, supportability, interactivity, credibility, and telepresence. In addition a set of eighty evaluation criteria are presented to evaluate these factors. Using a qualitative approach, the study has analyzed all these factors in a multiple-case study. The analysis includes input from the users in form of observations, comments and questionnaire. This is combined with input from ARI in form of interviews. Finally the study concludes by providing a path for future research.

The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. We reason that the current economic environment marked by low interest rates together with demographic trends in life expectancy have amplified the impact of the standard revision on financial statements. Moreover, this research paper is conducted in a Swedish setting that is characterized by widespread occupational pension schemes. In line with informational accounting research, we use regression models to identify whether OCI has more explanatory power for stock market prices and returns. Shares listed on NASDAQ OMX Stockholm are investigated for this purpose. Furthermore, in the course of this research, we revisit the controversial debate on comprehensive income reporting and work out inconsistencies in current IFRS reporting. / Beviset för den forskningen  föreslår att ökade värde-relevans av Övrigt totalresultat i den svenska aktiemarknaden efter 2011 p.g.a. ändringen av IAS 19. Ändringen eliminerade populära korridormetoden att "jämnas" erkännande av ackumulerade vinster och förluster och krävde företag istället erkänna sådana omvärderingar direkt i full utsträckning i övrigt totalresultat. Vi resonerar nuvarande ekonomiska läge som präglas av låga räntor tillsammans med den demografiska utvecklingen i den förväntade livslängden har förstärkt effekterna av standard ändring  i  finansiella rapporter. Dessutom är denna uppsats genomförts på Svensk arbetsmarknad som kännetecknas av omfattande tjänstepensionssystem. I linje med informations redovisning forskning använder vi regressionsmodeller för att identifiera om “Övrigt totalresultat”  har mer förklaring för börskurser och avkastning. Aktier noterade på NASDAQ OMX Stockholm undersöks för detta ändamål. Dessutom under den forskning, titta  vi närmare den kontroversiella debatten om totalresultat rapportering och gå igenom inkonsekvenser i nuvarande IFRS-redovisning.