Background: In young people with a first episode of psychosis (FEP), cannabis use is widespread and associated with a significantly worsened prognosis. Few cannabis-specific interventions for this population have been evaluated; most have focused on ceasing or reducing cannabis use, and none are considered highly effective in addressing cannabis use. For many young people with FEP who use cannabis, abstinence-focused approaches may be unappealing or unrealistic options potentially impacting intervention engagement or outcomes. Harm reduction interventions, which seek to reduce cannabis use-related harms rather than requiring abstinence, may present an appealing alternative to young people with FEP who continue using cannabis; few interventions have implemented this approach. Further, there is a scarcity of studies documenting preferences of young people with FEP for cannabis harm reduction interventions or evaluating cannabis harm reduction interventions in this population. Aims: This thesis aims to (a) synthesize the evidence on efficacy of preventive interventions focusing on cannabis use for people with psychosis (review); (b) determine the preferences of young people with FEP using cannabis in relation to key characteristics of cannabis harm reduction interventions (survey); and (c) describe the development of a technology-based harm reduction intervention for young people with FEP who use cannabis, and its associated pilot trial (protocol). Methods: Three studies were conducted. Review: Six databases were searched for randomized controlled trials (RCTs) of interventions aiming to reduce cannabis use-related harms or prevent cannabis use disorder in people with psychosis. Two independent reviewers assessed eligible studies for effectiveness and reporting quality. Intervention effectiveness was described by assessing cannabis-related harms and use outcomes. Survey: A survey, combining two discrete choice experiments (DCE) and conventional survey methodology, was developed to document preferences for cannabis harm reduction interventions. This survey was administered to 89 youth in Canada having FEP and using cannabis. One DCE focused on core attributes of harm reduction interventions (DCE 1) and the second on attributes of boosters (DCE 2). We analyzed these using mixed ranked-ordered logistic regression models. Conventional survey questions on preferences were analyzed using summary statistics. Protocol: A brief, technology-based cannabis harm reduction intervention for young people with FEP using cannabis, called the Cannabis Harm- reducing App to Manage Practices Safely (CHAMPS), was developed to complement FEP standard care. A pilot RCT aiming to recruit 100 young people with FEP and using cannabis was designed to assess the intervention acceptability and the feasibility of conducting a full-scale trial in this population and with this intervention. Results: Review: Five studies were assessed, none of which measured cannabis use-related harms or demonstrated clear efficacy in reducing cannabis use in young people with psychosis. All studies had high risk of bias. Survey: Preferred characteristics for cannabis-focused harm reduction interventions (DCE 1) were: shorter sessions; less frequent sessions; shorter interventions; and technology-based interventions. Preferences for post-intervention boosters (DCE 2) included opting into boosters and having shorter boosters. Protocol: The protocol describing the development of CHAMPS and its pilot RCT was published; the pilot RCT is currently underway. Significance: Few cannabis-specific interventions for young people with FEP have been conducted, none demonstrating clear efficacy or focusing on harm reduction outcomes. Survey findings suggest an interest in cannabis harm reduction interventions and highlight preferred characteristics of young people with FEP for cannabis harm reduction interventions. These findings can guide the design of cannabis harm reductions interventions, as with CHAMPS. CHAMPS represents a novel cannabis harm reduction intervention for young people with FEP who use cannabis, and its associated pilot RCT has the potential to advance knowledge for scientists regarding acceptability and feasibility of implementing cannabis harm reduction interventions in the cannabis and early psychosis fields. / Contexte: Chez les jeunes ayant un premier épisode de psychose (PEP), la consommation de cannabis est très répandue et associée à une détérioration significative du diagnostic. Peu d'interventions spécifiques au cannabis pour cette population ont été évaluées; la plupart se sont concentrées sur l'arrêt ou la réduction de la consommation de cannabis, et aucune n'est considérée comme très efficace pour traiter la consommation de cannabis. Pour de nombreux jeunes ayant un PEP et consommant du cannabis, les approches axées sur l'abstinence peuvent être peu attrayant ou irréaliste, ce qui peut avoir un impact sur l'engagement ou les résultats de l'intervention. Les interventions de réduction des méfaits, qui cherchent à réduire les méfaits liés à la consommation de cannabis plutôt que d'exiger l'abstinence, peuvent constituer une alternative attrayante pour les jeunes ayant un PEP qui continuent à consommer du cannabis; peu d'interventions ont mis en œuvre cette approche. En outre, il existe peu d'études documentant les préférences des jeunes ayant un PEP pour les interventions de réduction des méfaits du cannabis ou évaluant les interventions de réduction des méfaits du cannabis dans cette population. Objectifs : Cette thèse vise à (a) synthétiser les preuves de l'efficacité des interventions préventives axées sur la consommation de cannabis pour les personnes ayant un PEP (revue); (b) déterminer les préférences des jeunes ayant un PEP qui consomment du cannabis par rapport aux caractéristiques clés des interventions de réduction des méfaits du cannabis (sondage); et (c) décrire le développement d'une intervention de réduction des méfaits basée sur la technologie pour les jeunes ayant un PEP qui consomment du cannabis, ainsi que l'essai pilote associé (protocole). Méthodes: Trois études ont été réalisées. Revue: Six bases de données ont été consultées à la recherche d'essais contrôlés randomisés (ECR) portant sur des interventions visant à réduire les méfaits liés à la consommation de cannabis ou à prévenir les troubles liés à la consommation de cannabis chez les personnes ayant un PEP. Deux chercheurs indépendants ont évalué les études éligibles en termes d'efficacité et de qualité des résultats. L'efficacité des interventions a été décrite en évaluant les effets sur les méfaits liés au cannabis et les résultats de la consommation. Sondage: Un sondage, combinant deux expériences de choix discret (ECD) et une méthodologie d'enquête conventionnelle, a été élaboré pour documenter les préférences en matière d'interventions de réduction des méfaits du cannabis. Cette enquête a été menée auprès de 89 jeunes Canadiens ayant un PEP et consommant du cannabis. Une ECD mettait l’accent sur les caractéristiques principales des interventions de réduction des méfaits (ECD 1) et l'autre sur les caractéristiques des sessions de rappel (ECD 2). Nous les avons analysés à l'aide de modèles de régression logistique mixtes et ordonnés. Les questions conventionnelles de sondage sur les préférences ont été analysées à l'aide de statistiques sommaires. Protocole: Une brève intervention de réduction des méfaits du cannabis basée sur la technologie et destinée aux jeunes ayant un PEP et consommant du cannabis, appelée Cannabis Harm-reducing App to Manage Practices Safely (CHAMPS), a été développée pour accompagner les soins standards du PEP. Un ECR pilote visant à recruter 100 jeunes ayant un PEP et consommant du cannabis a été conçu pour évaluer l'acceptabilité de l'intervention et la faisabilité d'un essai à grande échelle au sein de cette population et avec cette intervention. Résultats: Revue: Cinq études ont été évaluées, dont aucune n'a mesuré les méfaits liés à la consommation de cannabis ou n'a démontré une efficacité claire dans la réduction de la consommation de cannabis chez les jeunes ayant un PEP. Toutes les études présentaient un risque élevé de biais. Sondage: Les caractéristiques préférées pour les interventions de réduction des méfaits du cannabis (ECD 1) étaient: des sessions plus courtes, des sessions moins fréquentes, des interventions plus courtes et des interventions basées sur la technologie. Les préférences pour les séances de rappel après l'intervention (ECD 2) comprenaient le choix de participer à des séances de rappel et des séances de rappel plus courtes. Protocole: Le protocole décrivant le développement de CHAMPS et son essai pilote a été publié; l'essai pilote est actuellement en cours. Impact: Peu d'interventions spécifiques au cannabis ont été menées auprès des jeunes ayant un PEP, aucune n'ayant démontré une efficacité évidente ou n'ayant mis l'accent sur la réduction des méfaits. Les résultats de l'enquête suggèrent un intérêt pour les interventions de réduction des risques liés au cannabis et mettent en évidence les caractéristiques préférées des jeunes ayant un PEP pour les interventions de réduction des risques liés au cannabis. Ces résultats peuvent guider la conception d'interventions de réduction des méfaits du cannabis, comme c'est le cas avec CHAMPS. CHAMPS représente une nouvelle intervention de réduction des méfaits du cannabis pour les jeunes ayant un PEP qui consomment du cannabis, et l'ECR pilote qui lui est associé a le potentiel de faire progresser les connaissances des scientifiques concernant l'acceptabilité et la faisabilité de la mise en œuvre d'interventions de réduction des méfaits du cannabis dans les domaines du cannabis et des psychoses précoces.

EXECUTIVE SUMMARY<p><p>This thesis aims at analysing some aspects of Venture Capital (VC) and high-tech entrepreneurship. The focus is both at the macroeconomic level, comparing venture capital from an international point of view and Technology-Based Small Firms (TBSF) at company and founder’s level in Belgium. The approach is mainly empirical.<p>This work is divided into two parts. The first part focuses on venture capital. First of all, we test the impact of VC on productivity. We then identify the determinants of VC and we test their impact on the relative level of VC for a panel of countries.<p>The second part concerns the technology-based small firms in Belgium. The objective is twofold. It first aims at creating a database on Belgian TBSF to better understand the importance of entrepreneurship. In order to do this, a national survey was developed and the statistical results were analysed. Secondly, it provides an analysis of the role of universities in the employment performance of TBSF.<p>A broad summary of each chapter is presented below.<p><p>PART 1: VENTURE CAPITAL<p><p>The Economic Impact of Venture Capital<p><p>The objective of this chapter is to perform an evaluation of the macroeconomic impact of venture capital. The main assumption is that VC can be considered as being similar in several respects to business R&D performed by large firms. We test whether VC contributes to economic growth through two main channels. The first one is innovation, characterized by the introduction of new products, processes or services on the market. The second one is the development of an absorptive capacity. These hypotheses are tested quantitatively with a production function model for a panel data set of 16 OECD countries from 1990 to 2001. The results show that the accumulation of VC is a significant factor contributing directly to Multi-Factor Productivity (MFP) growth. The social rate of return to VC is significantly higher than the social rate of return to business or public R&D. VC has also an indirect impact on MFP in the sense that it improves the output elasticity of R&D. An increased VC intensity makes it easier to absorb the knowledge generated by universities and firms, and therefore improves aggregate economic performance.<p><p>Technological Opportunity, Entrepreneurial Environment and Venture Capital Development<p><p>The objective of this chapter is to identify the main determinants of venture capital. We develop a theoretical model where three main types of factors affect the demand and supply of VC: macroeconomic conditions, technological opportunity, and the entrepreneurial environment. The model is evaluated with a panel dataset of 16 OECD countries over the period 1990-2000. The estimates show that VC intensity is pro-cyclical - it reacts positively and significantly to GDP growth. Interest rates affect the VC intensity mainly because the entrepreneurs create a demand for this type of funding. Indicators of technological opportunity such as the stock of knowledge and the number of triadic patents affect positively and significantly the relative level of VC. Labour market rigidities reduce the impact of the GDP growth rate and of the stock of knowledge, whereas a minimum level of entrepreneurship is required in order to have a positive effect of the available stock of knowledge on VC intensity.<p><p>PART 2: TECHNOLOGY-BASED SMALL FIRMS<p><p>Survey in Belgium<p><p>The first purpose of this chapter is to present the existing literature on the performance of companies. In order to get a quantitative insight into the entrepreneurial growth process, an original survey of TBSF in Belgium was launched in 2002. The second purpose is to describe the methodology of our national TBSF survey. This survey has two main merits. The first one lies in the quality of the information. Indeed, most of national and international surveys have been developed at firm-level. There exist only a few surveys at founder-level. In the TBSF database, information both at firm and at entrepreneur-level will be found.<p>The second merit is about the subject covered. TBSF survey tackles the financing of firms (availability of public funds, role of venture capitalists, availability of business angels,…), the framework conditions (e.g. the quality and availability of infrastructures and communication channels, the level of academic and public research, the patenting process,…) and, finally, the socio-cultural factors associated with the entrepreneurs and their environment (e.g. level of education, their parents’education, gender,…).<p><p>Statistical Evidence<p><p>The main characteristics of companies in our sample are that employment and profits net of taxation do not follow the same trend. Indeed, employment may decrease while results after taxes may stay constant. Only a few companies enjoy a growth in both employment and results after taxes between 1998 and 2003.<p>On the financing front, our findings suggest that internal finance in the form of personal funds, as well as the funds of family and friends are the primary source of capital to start-up a high-tech company in Belgium. Entrepreneurs rely on their own personal savings in 84 percent of the cases. Commercial bank loans are the secondary source of finance. This part of external financing (debt-finance) exceeds the combined angel funds and venture capital funds (equity-finance).<p>On the entrepreneur front, the preliminary results show that 80 percent of entrepreneurs in this study have a university degree while 42 percent hold postgraduate degrees (i.e. master’s, and doctorate). In term of research activities, 88 percent of the entrepreneurs holding a Ph.D. or a post-doctorate collaborate with Belgian higher education institutes. Moreover, more than 90 percent of these entrepreneurs are working in a university spin-off.<p><p>The Contribution of Universities to Employment Growth<p><p>The objective of this chapter is to test whether universities play a role amongst the determinants of employment growth in Belgian TBSF. The empirical model is based on our original survey of 87 Belgian TBSF. The results suggest that both academic spin-offs and TBSF created on the basis of an idea originating from business R&D activities are associated with an above than average growth in employees. As most ‘high-tech’ entrepreneurs are at least graduated from universities, there is no significant impact of the level of education. Nevertheless, these results must be taken with caution, as they are highly sensitive to the presence of outliers. Young high-tech firms are by definition highly volatile, and might be therefore difficult to understand.<p><p>CONCLUSION<p><p>In this last chapter, recommendations for policy-makers are drawn from the results of the thesis. The possible interventions of governments are classified according to whether they influence the demand or the supply of entrepreneurship and/or VC. We present some possible actions such as direct intervention in the VC funds, interventions of public sector through labour market rigidities, pension system, patent and research policy, level of entrepreneurial activities, bankruptcy legislation, entrepreneurial education, development of university spin-offs, and creation of a national database of TBSF.<p> / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

Recent years’ digital transformation has led to an increased interest in using and utilising smart technology in various insurance solutions, something that has come to challenge the traditional insurance model. The UsageBased Insurance model (UBI) is an example of an insurance model that utilises these technological innovations. With the aid of smart technology, the insurance model has the possibility, by using real-time data, to price premiums more accurately and efficiently, as well as it enables a more proactive approach. Despite the model’s positive capabilities, the degree of implementation in Europe, as well as in Sweden, can generally be regarded as low. Thus, the interest is raised about what influences this low level of implementation, as well as what challenges, requirements and consequences that are attached to such implementation. By investigating the UBI model, the purpose of this study is thus to analyse how new technology-based insurance models could affect the Swedish insurance industry and, in an extension, also the Swedish society. The study also intends to evaluate how these technology-based insurance policies could affect the insurability of risk, this by applying Berliner’s (1982) insurability criteria. With the help of a comprehensive literature study in parallel with a qualitative, semi-structured, interview study, the report aims to provide a broader understanding of what bridging contradictions that exist between theory and practice. The biggest challenges identified, related to a UBI implementation, are the customers’ willingness to share personal data, the insurance company’s propensity for transformation, their digital ability and the Swedish welfare system. Further, it has been concluded that the model’s increased ability to assess risk could consequently mean that an implementation would contribute to discrimination and cherry-picking, also known as cream skimming. To overcome these challenges and risks, and to stimulate a high implementation level, the required factors identified are that the UBI solution needs to stimulate other incentives than the monetary, that it should be simple and designed in a way that makes it feel personalised and an integrated part of the policyholders’ lives. If the primary purpose of utilising the UBI model is to decide the most profitable premium cost, the authors assess that the impediments are too high, the incentives too low and negative consequences too severe to reach a high degree of implementation on the Swedish market. The insurance companies instead have a great opportunity, as a proactive risk manager, to take a whole new position in the policyholders’ lives. Through proactive services, which are not premium-based, insurance companies would instead stimulate a behavioural change by advising, encouraging and in different ways rewarding a behavioural change towards a healthier and safer lifestyle. A development that all actors benefit from, without suffering the risk of punishing and/or discriminating policyholders. From the perspective of lacking social resources, this is also an opportunity to create a more proactive health care in Sweden. / Senaste tidens digitala transformation har medfört ett ökat intresse av att använda och utnyttja smart teknologi inom olika försäkringslösningar, något som har kommit att utmana den traditionella försäkringsmodellen. Ett exempel på en försäkringsmodell som utnyttjar dessa tekniska innovationer är den användarbaserade försäkringsmodellen (UBI). Tack vare smart teknologi har försäkringsmodellen möjlighet att, genom utnyttjandet av realtidsdata, kunna prissätta premier på ett mer korrekt och effektivt sätt, samtidigt som dessa teknologier möjliggör ett mer proaktivt arbetssätt. Trots dessa positiva egenskaper kan implementeringsgraden i Europa, och så även i Sverige, dock generellt sett betraktas som låg. Således väcks intresset kring vad som påverkar denna låga implementeringsgrad samt vilka utmaningar, krav och konsekvenser som finns kopplade till en sådan implementering. Med hjälp av att undersöka UBI modellen är syftet med denna studie att analysera hur teknikbaserade försäkringsmodeller kan påverka den svenska försäkringsmarknaden och, i en förlängning, även den det svenska samhället. Vidare, ämnar studien även till att undersöka på vilket sätt dessa teknikbaserade försäkringslösningar påverkar försäkringsbarheten, detta genom att tillämpa Berliner’s (1982) insurability criteria. Med hjälp av en grundlig litteraturstudie parallellt med en kvalitativ, semistrukturerad, intervjustudie avser rapporten att bidra till en bredare förståelse för vilka överbryggande motsättningar det finns mellan teori och praktik. De största utmaningarna som studien påvisar är kundernas villighet till att delge persondata, försäkringsbolagets benägenhet till transformation, deras digitala förmåga samt det svenska välfärdssystemet. På grund av den förbättrade riskbedömning, som modellen medför, har cream skimming och diskriminering konstaterats vara två stora konsekvenser som modellen riskerar medföra. Där cream skimming åsyftar försäkringsgivarens ökade förmåga till att identifiera försäkringens mest lönsamma kunder. För att möta dessa utmaningar och konsekvenser, samt att stimulera en hög implementeringsgrad, anses det viktigt att kunna stimulera andra incitament, än de monetära. Det anses även viktigt att lösningen är enkel, personifierad samt att den besitter förmågan att bli en integrerad del av försäkringstagarens liv. Om det primära syftet med att tillämpa UBI modellen är att bestämma den mest lönsamma premiekostnaden, anser författarna att hindren är för många, incitamenten för få och de negativa konsekvenserna för omfattande för att kunna uppnå en hög implementeringsgrad på den svenska marknaden. Försäkringsbolagen besitter istället en stor möjlighet att, som en proaktiv riskrådgivare, ta en helt ny position i försäkringstagarnas liv. Genom proaktiva tjänster, som inte utnyttjar de premiegrundande egenskaperna, har försäkringsbolagen istället möjlighet att stimulera en beteendeförändring genom att rådge, uppmuntra och på olika sätt belöna en positiv beteendeförändring mot ett mer hälsosamt och säkert liv. Detta skulle således vara en gynnsam utveckling som alla aktörer tjänar på, utan risken att straffa och/eller diskriminera försäkringstagare. Ur ett perspektiv av bristande samhällsresurser, skapar detta även ökade möjligheter för utvecklandet av en mer proaktivt fungerande sjukvård i Sverige.

Although the development of critical thinking in students is not an easy task, it is becoming increasingly more vital. Students need to be able to think critically to thrive in the 21st century workplace. The auditor of the future must adapt to a fast-changing, technologydriven world where critical thinking capabilities provide the ability to solve unstructured problems, analyse and interpret information, make informed decisions and interrogate information. With claims that the auditing profession is not delivering entry-level chartered accountants with the necessary skills and competencies to truly add value to auditing clients, the onus is on educators to develop critical thinking in their students. As critical thinking is a complex concept with multiple dimensions, imparting this skill to students is an intricate process. Technology-based educational interventions which include simulations, virtual reality and games can provide effective platforms for developing critical thinking. However, educators are often hesitant to use these technologies and uncertain how to instill critical thinking in students. It is therefore clear that educators need guidance and require a robust, holistic framework for critical thinking development through technology-based educational interventions. The primary objective of this study was to propose such a conceptual framework that would provide guidance to educators in addressing the growing need for auditors with welldeveloped critical thinking capabilities. To arrive at this conceptual framework, more insights into the conceptualisation and development of critical thinking were required. These insights set the foundation for a preliminary, literature-based, conceptual framework. To validate the concepts and relationships proposed in this preliminary framework and to provide insights into additional concepts and relationships, the perspectives of three groups of participants were obtained using an Interactive Qualitative Analysis (IQA) design. Concepts in the final conceptual framework included studentrelated factors, educator-related factors, design and development considerations, technology-based enabling tools, collaboration among stakeholders and disciplines, the learning process, ethics, globalisation, auditing content, critical thinking and other learning outcomes associated with critical thinking, constructivism and characteristics of critical thinking instruction. The end product is a novel, integrated and robust conceptual framework aimed at the development of critical thinking in auditing students through technology-based educational interventions. This framework provides a structure to the complex nature of critical thinking development. The acquisition of critical thinking capabilities is, however, not a once-off, linear event. The framework and its individual concepts and relationships should thus be seen as part of a continuous process of critical thinking growth. / Hoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem. Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle onseker hoe om kritiese denke by studente in te skerp. Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek, globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel. / Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21. Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane. Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi bangakufaka kanjani ukucabanga sakuhlaziya kubafundi. Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA). Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi, okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi oqhubekayo wokukhula kokucabanga sakuhlaziya. / Taxation / D. Phil. (Accounting Sciences)