This thesis deals with the conversion of financial statements and accounting data from the national adjustments to IFRS. Includes ways and means by which the transfer can be achieved, but also their limitations and problems that are associated with the conversion. In the theoretical part the selected blocks converted tries to analyze national approaches with a view looking in the IFRS conversion and outline possible if the sector is needed. The theoretical part is then applied to data from real companies and calculations are made each conversion.

The current understanding of the atomic scale phenomenon associated with the influence of beta phase instabilities on the evolution of microstructure in titanium alloys is limited due to their complex nature. Such beta phase instabilities include phase separation and precipitation of nano-scale omega and alpha phases in the beta matrix. The initial part of the present study focuses on omega precipitation within the beta matrix of model binary titanium molybdenum (Ti-Mo) alloys. Direct atomic scale observation of pre-transition omega-like embryos in quenched alloys, using aberration-corrected high resolution scanning transmission electron microscopy and atom probe tomography (APT) was compared and contrasted with the results of first principles computations performed using the Vienna ab initio simulation package (VASP) to present a novel mechanism of these special class of phase transformation. Thereafter the beta phase separation and subsequent alpha phase nucleation in a Ti-Mo-Al ternary alloy was investigated by coupling in-situ high energy synchrotron x-ray diffraction with ex-situ characterization studies performed using aberration corrected transmission electron microscopy and APT to develop a deeper understanding of the mechanism of transformation. Subsequently the formation of the omega phase in the presence of simultaneous development of compositional phase separation within the beta matrix phase of a Ti-10V-6Cu (wt%) alloy during continuous cooling has been investigated using a combination of transmission electron microscopy and atom probe tomography. The results of these investigations provided novel insights into the mechanisms of solid-state transformations in metallic systems by capturing the earliest stages of nucleation at atomic to near atomic spatial and compositional resolution.

Magister Administrationis - MAdmin / One of the most pertinent issues currently confronting South Africans and perhaps people around the world is the question of how to bring about social justice for everybody regardless of ‘races’, ‘ethnicities’, cultures, religions and genders. With this in mind, this study evaluates through a critical discourse analysis model the preambles of selected public policy documents in conjunction with the issue of racial classification as prescribed in the Z83 job application form in a post-apartheid South Africa. It draws specifically on Halliday’s (1978, 1989, and 2004) discourse analysis framework to evaluate the field and tenor of public discourse (what happened historically and who was involved in public policy formulations) and finally, the mode of public policy discourse (the part that language plays in the making of a new South African society). Moreover, it uses the education sector as an indicator of transformation to highlight the successes and failures of post-apartheid historical redress. It uses education as an exemplar because it ‘plays’ or has the potential to play a pivotal role in transformation and nation building in a post-apartheid South Africa. The study appraises particularly the impact of the notion of plurality of races as a transformation strategy; that is, its successes and failures in determining educational achievements numerically as well as nation building from 1994 to 2014. It uses close linguistic/discourse analysis to unravel the meaning(s) of ‘united in our diversity’ as well as associated concepts in the preambles of selected public policy documents. The reason for this is to show that the notion of different races is implicated in the concept ‘diversity’ in the preamble of South Africa’s constitution act 108 of 1996 as well as ‘designated groups’ in the preambles of affirmative action and Black Economic Empowerment (BEE) policies.

The topic of this thesis is registration of image sequences captured by experimental ophthalmoscope. It contains anatomical description of the visual system as well as the description of functions of selected ophthalmoscopic devices. The next covered topic is theoretical summary of registration process, which is followed by an overview of the used methods, which forms the basis of the design and implementation of the registration algorithm in the Python programming language. After implementation, the accuracy and computational complexity of a registration was evaluated. Tests of optimalization of the proposed approach were performed with regards to the obtained results, through which sufficiently accurate registration has been achieved, evaluated on the basis of Euclidean distances, standard deviation and visual observation. In case of high-quality recorded sequences, values of Euclidean distances ranged from 0.60 to 4.07 pixels on the contrary, values higher than 20 pixels occurred in the case of poor-quality recordings. Standard deviation values in recordings with high enough resolution have not reached worse results than 4.12.

An Agrobacterium-mediated transformation system of purple raspberry ‘Amethyst’ was established after a series of experiments that determined the effect of genotype, inoculum density, and co-cultivation time on transformation. In this study, a plant regeneration protocol was established for ‘Joan J’ and ‘Polana’ (the regeneration protocol of ‘Amethyst’ was previously developed). Agrobacterium-mediated transformation was conducted for all three cultivars. The minimum killing level of hygromycin B and kanamycin was determined. Inoculum density and co-cultivation time were optimized. Polymerase chain reaction (PCR) verified a successful transformation of ‘Amethyst’ with the frequency of 3.3 ~ 4.4 % when leaves were infected with Agrobacterium EHA105 at the cell density of OD600 0.3 and co-cultivated for 3 days in the medium with 25.0 mg∙l-1 kanamycin. Transgenic lines with the PtFIT gene were hydroponically grown under iron sufficiency or deficiency. The real-time quantitative PCR verified the gene expression in response to iron sufficiency and deficiency conditions.

Nous avons découvert une méthode originale pour produire une transformation de phase dans les nanofils de Ge et Si(de structure cubique diamant 3C).Sous l’action d’une contrainte externe à chaud, des nanodomaines de structure hexagonale diamant 2H se forment de manière quasi-périodique le long du fil ce qui résulte en un réseau 1D d’hétérostructures 3C/2H.Dans ce contexte,ce projet de thèse vise à mettre en lumière les mécanismes de cette transformation de phase et à caractériser les propriétés physiques de la phase 2H.Nous avons mis en place des analyses structurales systématiques dans les nanofils de Ge et Si-3C/2H pour mettre en évidence les paramètres clés de la transformation de phase.Les nanodomaines 2H sont formés dans des bandes de cisaillement de direction e2-5-5e.Une relation d’orientation a été mise en évidence:(1-10)3C//(-2110)2H et (110)3C//(0001)2H et les bandes 2H reposent majoritairement sur les plans d’interface (115)3C.Les études préliminaires montrent que la contrainte de cisaillement et le budget thermique sont nécessaires à la transformation avec une température seuil minimale de 350°C et 500°C pour le Ge et le Si respectivement,ces conditions sont caractéristiques d’une transformation martensitique.Les paramètres clés identifiés : l’orientation cristallographique et le diamètre des nanofils.Dans les nanofils de Si, la formation des bandes de cisaillement et donc des domaines 2H est induite par la composante de contrainte de cisaillement dans la direction de glissement du plan interfacial 3C/2H. D’après ces résultats, la transformation de phase serait compatible avec un mécanisme de relaxation plastique via la formation des bandes de cisaillement (5-5-2)(1-15)3C.Nous avons réalisé des mesures Raman spatialement résolues sur nanofil unique de Ge- et Si-3C/2H afin de mettre en évidence les modes de phonons optiques. Dans le Ge, nous avons détecté deux pics Raman à 288 cm−1 et 301 cm−1 attribués aux modes E2g et E1g + A1g + F2g. Dans le Si, nous avons observé trois pics Raman à 498, 515 et 520 cm−1 respectivement associés aux modes E2g, A1g et F2g. Ces valeurs coïncident avec les calculs reportés.Nous avons également mesuré les largeurs de bandes interdites dans les nanofils de Ge-3C/2H par spectroscopie infrarouge à transformée de Fourier:nous avons obtenu un gap direct à 0,58 eV attribué à la phase 2H et un gap indirect à 0,72 eV qui proviendrait vraisemblablement de la phase 3C.Ces valeurs constituent les premières mesures expérimentales du gap de la phaseGe-2H et vont dans le sens des calculs théoriques qui prédisent un gap étroit et direct. La phase 2H peut également être obtenue dans le massif de Si et Ge après décompression dans une cellule à enclumes de diamant menant à la phase BC8 qui se convertit à température ambiante(dans le Ge) ou à chaud(dans le Si) en phase 2H. Afin de comparer les propriétés du massif, nous avons réalisé des mesures in-situ par spectroscopie Raman et par diffraction des rayons X dans le massif en étudiant différents chemins de décompression. A température ambiante,nous obtenons soit la phase Ge-ST12, soit un mélange des phases Ge-ST12 et Ge-BC8 en fonction de la vitesse de décompression.La nucléation de la phase 2H est donc complexe car elle dépend fortement du chemin de décompression et des conditions hydrostatiques dans la cellule. Ces études révèlent de plus un effet de taille. Dans les nanofils de Ge,nous observons après décompression un retour vers la phase 3C avec une composante amorphe.Les mesures in-situ du gap dans le Ge massif et les nanofils de Ge en fonction de la pression confirment cet effet de taille. Après décompression dans le Ge massif, nous obtenons un gap direct égal à 0,53 eV et un gap indirect valant 0,73 eV. Ces valeurs sont liées à la structure de bandes de la phase Ge-ST12 et s’accordent avec les récents résultats reportés.La mesure dans les nanofils de Ge présente un comportement d’hystérésis avec le retour vers le gap initial après décompression. / We have demonstrated an original way to induce a phase transformation in Si and Ge nanowires under external shear-stress. The transformation results in an unprecedented heterostructure with quasiperiodic embedded Ge-2H nanodomains distributed all along the nanowire. My thesisproject aims at understanding the mechanisms of this phase transformation and at characterizing the physical properties of the heterostructures 2H/3C in Si and Ge nanowires.We have carried out systematic structural analysis in Si- and Ge-2H/3C nanowires to evidence the key parameters of this phase transformation.The phase transformation occurs in shear bands localized along the (2-5-5) direction.The heterostructured nanowires are defined by a specific orientation relationship between the 3C and the 2H bands (both in Si and Ge nanowires)given by(1-10)3C//(-2110)2H and (110)3C//(0001)2H with the 2H bands lying mainly on (115)3C planes.The preliminary studies showed that shear-stress and the thermal budget above a threshold temperature of 350°C in Ge and 500°C in Si are mandatory for this transformation. These conditions meet the common criteria of a martensitic phase transformation. We have identified two key intrinsic parameters:the temperature and the nanowires crystallographic axis.In Si nanowires, we found that the formation of the shear bands i.e. the 2H nanodomains is related to the component of the shear-stress along the glide direction of the 3C/2H interface plane.Based on these results,the transformation could be consistent with a stress relief mechanism through the formation of (5-5-2)(1-15)3C shear bands.We have performed spatially resolved Raman measurements on single Si and Ge heterostructured nanowires to characterize their optical phonon modes.In Ge,we have detected 2 Raman bands at 288 cm⁻ ᴵ and 301 cm⁻ ᴵ attributed to the E2g and E1g + A1g + F2g modes.In Si, we have observed 3 Raman bands at 498, 515 and 520 cm⁻ ᴵ that are associated respectively to the E2g, A1g and F2g modes.Those values agree well with the literature.Moreover, we have performed Fourier Transform Infrared spectroscopy on transformed Ge nanowires to measure the optical band gap of the 2H phase.We have obtained a direct band gap of 0,58 eV attributed to the 2H phase and an indirect bandgap of 0,72 eV that might stem from the 3C phase. Those results are the first experimental data of the Ge-2H band gap.The values align well with the simulations that predict a narrow direct band gap for this structure.The 2H structure can also be achieved in bulk Si and Ge after unloading of the BC8 phase in a diamond anvil cell.The BC8 phase is unstable and convertsinto the 2H phase at room temperature in Ge or by thermal annealing in Si.In order to compare the bulk properties of the 2H phase, we have performedin-situ Raman and X-ray diffraction experiments in bulk samples by studyingvarious unloading pathways. In particular, unloading at room temperature ledto the formation of the ST12 phase or a mixture of the BC8 and ST12 phasesdepending on the unloading rate.The formation of the 2H phase is thuscomplex given its dependency on the unloading conditions and the hydrostaticconditions within the cell that are difficult to garanty. Our studies also reveala size effect. After unloading of Ge-3C nanowires, the nanostructures revertback to the 3C phase with an amorphous component detected.In addition, we have carried out in-situ band gap measurements in bulk Ge and Ge nanowires as a function of pressure.After unloading, we havemeasured optical gap values that are related to the band structure of theGe-ST12 allotrope with a direct bandgap of 0,53 eV and an indirect bandgapof 0,73 eV.Those results are consistent with the experimental values reported.The experiments on Ge nanowires showed an hysteresis behavior with theinitial value of the band gap measured after unloading.Those results clearly evidenced novel relaxation mechanisms at the nanoscale that need to be investigated.

Music has been an intrinsic part of not only my life but human life and the development of every people, society and culture throughout history. Music possesses the power to cross social, racial, cultural, economic and religious barriers and has the ability to truly touch people on a personal and emotional level which is why some even today fear the influence and impact of music. The process of trying to redeem humanitarian values can seem almost impossible in certain situations, however, human rights educators and researchers in social development have held that “change is successful when brought about at the micro-level.” Those in charge of organising human rights education (HRE) programmes need to take into account the social, political, cultural and economic contexts and the extent to which this education will have for social transformation. HRE in itself is primarily focused on building a human rights culture in communities and the programmes set up is evaluated on the basis of its realisation of this.In addition to building a human rights culture, HRE also leads to advocacy on those human rights issues. This is mostly as a result of societies where there is a struggle to embody and uphold human rights values. HRE would therefore need specific target groups and programmes following particular frameworks such as “fostering and enhancing leadership; coalition and alliance development; and personal empowerment” aimed at firstly healing of that community, its development and social transformation finally. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2010. / A dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Gilles Cistac of the Faculty of Law, Eduardo Mondlane University, Mozambique. 2010. / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM

Philosophiae Doctor - PhD / This research compares the similarities and differences in the official documents and proceedings of the Commission for World Mission and Evangelism (CWME) in Athens 2005 and the Lausanne Movement held in Cape Town in 2010. The former has always exhibited a missiology strong in issues of social justice while the latter has for a long time been consistent in identifying mission as evangelism. The close of the 19th century and the early part of the 20th saw the emergence of the social gospel, which came about as a result of the historical critical approach to biblical texts. Fundamentalists, arose as a reactionary phenomenon to the social gospel, while emphasizing fundamentals of the Christian doctrines and a strict premillennial eschatology which resisted social involvement in favour of salvation of souls.

Despite apparent feminist advancements within contemporary South Africa, media representations continue to reproduce discourses that inhibit processes of gender transformation. As such, the media represents an important site of continued struggle over gendered meanings and power. While prolific research on gender and the media has been undertaken, there is still a need in South Africa to explore the ways in which media professionals themselves perceive their role in generating gendered media texts. This research therefore aimed to unpack media professionals’ perceptions of gender transformation through their work. Furthermore, given the perceived limitations of certain approaches to gender and the media in South Africa, feminist theory conceptualised as “progressive” was applied in the study towards strengthening engendered media production research. The study involved a thematic, critical discourse analysis of newspaper texts and interviews with journalists and editors from three weekly news publications. The study revealed a high level of discursive contradiction in gender representations, especially in the tabloidised newspapers. Gendered meanings were effected through different discursive devises, namely complicit, advocate and spatial discourses, which played out variously within different spaces of the newspapers. In particular, gender transformative representations of the “private” sphere lagged significantly behind those related to the “public” sphere. In addition, important negotiations over gendered meaning were being undertaken in the more “informal” newspaper spaces, such as columns and jokes pages, often neglected in news media research. The interviews further highlighted lags in feminist trajectories pertaining to the “private sphere”, with liberal-inclusionary feminist conceptions of gender transformation, focused on women’s public participation, predominating. With a few exceptions, progressive feminist perspectives, moving beyond numerical representation towards greater attention to symbolic, relational and integrated understandings of gender, were generally lacking. In addition, many participants conveyed a largely positivistic discourse of objectivity through the media. However, various discursive strategies through which social transformation values were imbibed into newspaper texts were identified, and the research highlighted potential discursive opportunities for gender transformative change. The central strategy identified was the need for the development of a progressive gender lens and the decentralisation of a liberal-inclusionary feminist paradigm within the media and broader society. / Thesis (DPhil)--University of Pretoria, 2009. / Sociology / unrestricted

This project thesis begins to close the gap between the lack of resources and support for many undocumented African immigrants in New England and their need to access multiple forms of assistance. It links my theological and biblical vision for neighborhood transformation with the philosophical framework of community building. It considers the meaning of community within the context of the Christian calling to build a community of strangers in a pluralistic society like the United States of America. The project thesis advocates the creation of community outreach programs focused on emotional support, legal support, and spiritual refuge for undocumented African immigrants, based on the theological notion of hospitality as a biblical practice. The project thesis concludes by spotlighting the vocational calling of African immigrants using Nehemiah, Ezra, and the contemporary Jewish community in the Diaspora as biblical and contemporary example.