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Analyse bilanztheoretischer Grundlagen der International-Accounting-Standards als Basis für deren Interpretation und Weiterentwicklung /Jacobi, Arne. January 2003 (has links)
Zugl.: Göttingen, Universiẗat, Diss., 2003.
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Die Bilanzierung von Software nach IAS 38 : Darstellung und Zweckmässigkeitsanalyse /Kisser, Tobias A. January 2004 (has links)
Zugl.: Bochum, Universiẗat, Diss., 2004.
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Electronic performance assessment : applying microsoft business scorecards accelerator in a small public sector serving organisation /Rabie, Jaco January 2006 (has links)
Thesis (MA)--University of Stellenbosch, 2006. / Bibliography. Also available via the Internet.
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An Exploration of the Use of Professional Development Standards in Adult Education Professional DevelopmentBeaulieu, Evelyn H. January 2007 (has links) (PDF)
No description available.
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Integrated health, safety and environmental management systemsNewbury, Brian January 2000 (has links)
The continued rise in accident and ill health statistics throughout the member states of the European Union indicate that the standards of occupational health, safety and environmental control require further improvement to minimise the current level of loss. Management systems are regarded as an effective means of reducing this loss by continuously improving standards. Whilst there is much discussion and debate about the possibilities of integrating management systems, at present, there are no national or international published integrated management standards, although some multi-national companies have introduced their own internal integrated standards. The research explored the development of an integrated health, safety and environmental (HSE) management system within a range of industrial organisations. This included the development of tools for successful implementation of integrated systems, specifically for significance review, risk assessment and auditing. Resources and accreditation constraints precluded exhaustive testing of all clauses within the proposed integrated management standard. However, analysis of key aspects of the standard revealed: 1. The introduction and use of separate health, safety and environmental (HSE) management systems improved the standards of risk control within organisations. 2. Organisations perceived that there were clear business advantages in some form of integration of existing standards. 3. The developed integrated HSE standard was technically possible in the area of policy development, process operations, working instructions and documentation. However, the integration of risk assessment and audit tools gave limited advantages compared to existing separate systems. 4. The proposed integrated HSE standard complied with both individual European member states national legislative requirements and European/World-wide management standard criteria. In summary this thesis represents an original contribution to the field of integrated management systems. The thesis also identifies areas of further work that will increase the knowledge base, scope of application of the work carried out.
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THE EXTENT TO WHICH ELEMENTARY SCHOOL MATHEMATICS TEACHERS IN TABUK CITY ARE AWARE OF AND USE PROFESSIONAL STANDARDS IN MATHEMATCSALSHAHRI, ALI 01 August 2016 (has links)
The purpose of this study is to examine the awareness and use of professional standards in mathematics by elementary mathematics teachers in Tabuk City, Saudi Arabia. The researcher used a mixed-method (survey and focus group discussion), which consisted of three main questions for the survey and eleven questions for the focus group. The group sampling consisted of 137 male elementary math teachers in Tabuk City for the survey and 10 male elementary math teachers in Tabuk City for the focus group discussion. The research focused on eight professional standards in the study: lesson planning, teaching, learning environment, assessment, interaction, enrichment, innovation, and creativity. In addition, the researcher looked at 31 sub-standards of the general eight standards. The survey results showed that the elementary mathematics teachers in Tabuk City ranked quite low in all eight standards. In addition, the focus group discussions revealed that the elementary mathematics teachers lacked an awareness of the importance of using professional standards and that they did not use the standards in their teaching. There were no statistical significant differences among the responses of the teachers based on their years of experience in the classroom. There were also no significant statistical differences among the responses of the teachers based on their educational levels.
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中藥續斷質量標準的比較分析周芝苡, 14 June 2014 (has links)
續斷傳統上具補肝腎強筋骨功效,為中醫骨傷科、婦科之常用要藥,臨床上除可用於腰膝酸軟、跌打損傷、骨折等症,亦用於治療胎漏、胎動不安、滑胎,常用於孕婦安胎之用。現代藥理研究亦表明續斷具有抗骨質疏作用、促進骨損傷癒合、降低在體和離體子宮的收縮幅度及緊張度、具免疫調節活性、具抗氧化抗衰老活性、保護神經元細胞作用、抗阿茲海默症作用、抗菌抗炎、抗腫瘤活性、對機體不同器官病變的保護作用、改善糖尿病等作用。 觀乎目前大部分中藥材的藥理研究,對於實驗所使用之中藥材往往只由個別學者進行經驗鑒別,並沒有對其進行嚴謹的鑒別。過往曾有學者提出藥食兩用的枸杞子含有毒性的阿托品類生物鹼的結論,令中藥界震驚並憂慮枸杞子的安全性;後來不少學者提出該學者的研究所指的“枸杞子”並不一定與中藥所使用的枸杞子品種一樣。由此可見,品種鑒別對中藥的藥理研究甚為重要,差若毫釐,缪以千里,使用不正確的原料作研究對像,有可能出現矛盾的結果,亦錯誤評價中藥的療效性、安全性等方面,窒礙中藥日後的研究發展。 續斷,在過往《中國藥典》中曾多次修訂藥材來源以及藥材原植物拉丁名,至使過往一些對續斷的藥理研究或综述可能並未包含真正的續斷,或取用了非續斷原藥材的植物進行研究及分析。目前香港並沒有法定的中藥材標準,大部份研究均是參考《中國藥典》,而2005年香港衛生署出版的《香港中藥材標準》則屬於指導性質,並無實際法律效力,只屬參考性質,導致研究人員往往從供應商採購時不一定能確保待研究藥材的質量。因此本研究認為在進行藥理研究以前,需要先為待研究藥材進行定性定量的鑒別檢測,以確保待研究藥材的質量符合標準。 目的:本研究通過比較《中國藥典》(2010年版)及《香港中藥材標準》(第五冊)中所採用的鑒別方法對續斷進行鑒別,觀察兩種標準在鑒別及定量層面上的異同,從而評價品種鑒別對藥理研究的重要性。 方法:根據《香港中藥材標準》,對續斷藥材進行的顯微鑒別(粉末、切片)方法及HPLC法檢測川續斷皂苷VI含量,並進行比對。 結果及結論:《中國藥典》及《香港中藥材標準》的顯微鑒別(粉末及切片)的要求及顯微鑒別特徵物相符;而HPLC法檢測,《中國藥典》與《香港中藥材標準》所使用的HPLC條件及操作方法略有不同,但含量標準均為以乾燥品計算,川續斷皂苷VI(C47H76O18)不少於2.0%。而藥材樣品含川續斷皂苷VI百分含量(%)為4.58%,均符合《中國藥典》原藥材及飮片,以及《香港中藥材標準》的含量要求。然而,《香港中藥材標準》較明確要求色譜系統適用性參數,並對成分峰的分離度有指明要求,在操作上能較容易理解,較適合於藥學研究者標準地執行藥材定性定量鑒别相關操作。本研究分別根據《中國藥典》及《香港中藥材標準》之鑒別方法對續斷進行鑒別及定性定量分析,比較兩個標準上在定性鑒別及定量分析層面上的異同,為日後續斷的藥理研究的藥材定性定量鑒别提供客觀依據,為合理評價續斷的藥效性、安全性研究做了有意義的基礎。 關鍵詞:續斷;中藥研究;鑒別;質量標準;比較
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Challenges faced by professional nurses in implementing the six Ministerial priority standards of care in a Health care institution in O R Tambo Region in the Eastern Cape provinceKula, Nokuseni January 2016 (has links)
The objective of this research study was to describe and explore challenges faced by professional nurses in implementing six ministerial priority standards of care in selected units of an identified institution in O.R. Tambo region. Nurses are trained and employed to provide nursing care to patients according to scope of practice set by their statutory body (South African Nursing Council). Setting of standards forms part of quality improvement in nursing care and standards need to be monitored and evaluated (Muller 2006:206). In South Africa, the Minister of Health has identified six priority areas to fast-track improvement and ensure quality in health services. These priority areas are as follows: attitudes and values of health workers, cleanliness of the facility, waiting times, patient safety and security, infection prevention and control, and availability of medicines (National Health Plan: Strategic plan 2010/2013). Standard of nursing care in OR Tambo region according to available statistics, is lower than the expected ministerial standards, regardless of continued monitoring and evaluation. Staff attitudes is an ongoing problem, long queues, linen shortages, low standards of cleanliness as well as shortage of medication remain a challenge in health care institutions. This study is a qualitative, descriptive, exploratory, and contextual study that explored challenges faced by professional nurses in implementing the six ministerial priority standards of care. A purposive sampling of 10 professional nurses, meeting the selection criteria was utilised. In depth, semi structured interviews were used as a method of data collection. A digital voice recorder was used to record the interviews and consent from participants was obtained. Ethical considerations were adhered to. The interview question was: “What challenges are you facing in implementing expected standards of care with reference to the six ministerial priority standards of care?” Data was analysed using content thematic analysis approach. An independent coder with a Master’s degree and studying towards a doctorate helped with coding the results of the interviews. The Theory for Health Promotion in nursing as propounded by Botes (2006) was used to analyse the findings. The approach used was based on the external environment and its dimensions – social, physical and intellectual. v The findings of the research revealed the following themes: Lack of resources, demotivation of nurses, attitude of nurses, lack of monitoring and evaluation, environment and overcrowding, lack of patient safety, negligence, availability of policy and procedure manuals, and incompetency of health care professionals. The findings of this study revealed that nurses faced many challenges with regard to improving the standard of nursing care. According to Botes (2006), the purpose of nursing research is functional by nature, it provides guidelines for practice. Therefore in this study, a description of guidelines to improve nursing care has been done. Trustworthiness of the findings was ensured by utilising Lincoln and Guba’s model of trustworthiness. Limitations of the research are highlighted and recommendations for further and related studies are made.
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Transparency as a dimension of ethics in performance appraisalVan der Wal, Camilla 25 November 2014 (has links)
M.Com. / Various ethical challenges occur in the performance appraisal process. It was postulated that the lack of transparency that often characterises performance appraisal could be a major contributing factor to the occurrence of ethical challenges in appraisal. Transparency in performance appraisal is described as an attempt to optimally reveal all relevant information regarding the performance appraisal process to key stakeholders concerned, without putting anyone at risk. A dearth of research on the role of transparency in performance appraisal prompted an attempt to isolate and describe transparency in relation to the performance appraisal process. An exploratory phenomenological approach was selected as research strategy, and within this strategy, semi-structured in-depth interviews (n=7) were utilised to explore the nature of transparency in the performance appraisal process. The participants were in a managerial role with experience in conducting performance appraisal, and have been subject to performance appraisal themselves. Systematic content analysis of data produced results that indicated that transparency does not operate in isolation but in conjunction with other ethical dimensions (trust, fairness, integrity, maturity, respect, responsibility, and honesty). Effective and sufficient communication of information before, during, and after the performance appraisal process was identified as a crucial element in creating a perception of transparency with key stakeholders involved. An adherence to principles of transparency in performance appraisal could potentially build trust between parties involved, increase fairness in the appraisal process, validate the organisation's integrity, and create mutual respect amongst stakeholders. Although applying transparency in appraisal has many benefits, it should be handled with caution as sensitive information has the potential to cause harm or put stakeholders at risk.
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Comparison of a cotton fabric with government master specificationsRoberts, Sarah Helen January 1933 (has links)
Typescript, etc.
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