Yes / Chemical manufacturing typically requires more than one step, involving multiple batch processes, which makes synthesis at scale laborious and wasteful. Herein, we demonstrate that several reactions can be telescoped into a single continuous process and/or be carried out as a continuous multi-component reaction (MCR), by twin screw extrusion (TSE), in the complete absence of solvent. / EPSRC (EP/L019655/1).

No / Mechanochemical synthesis has been applied to the rapid synthesis of Deep Eutectic Solvents (DESs), including Reline 200 (choline chloride : urea, 1 : 2), in a continuous flow methodology by Twin Screw Extrusion (TSE). This gave products in higher purity and with Space Time Yields (STYs), four orders of magnitude greater than for batch methods

Yes / The continuous and scalable synthesis of a porous organic cage (CC3), obtained through a 10-component imine polycondensation between triformylbenzene and a vicinal diamine, was achieved using twin screw extrusion (TSE). Compared to both batch and flow syntheses, the use of TSE enabled the large scale synthesis of CC3 using minimal solvent and in short reaction times, with liquid-assisted grinding (LAG) also promoting window-to-window crystal packing to form a 3-D diamondoid pore network in the solid state. A new kinetically trapped [3+5] product was also observed alongside the formation of the targeted [4+6] cage species. Post-synthetic purification by Soxhlet extraction of the as-extruded ‘technical grade’ mixture of CC3 and [3+5] species rendered the material porous. / Engineering and Physical Sciences Research Council (EPSRC) under the Grants EP/R005710/1 (AIC) and EP/R005540/1 (SLJ), and for an EPSRC Summer Vacation Bursary at the University of Liverpool (FG, RLG). We also thank the European Research Council under FP7, RobOT, ERC Grant Agreement No. 321156 (AIC), for financial support. RLG thanks the Royal Society for a University Research Fellowship.

In the 1940s, Sweden adopted a policy known as Det fria kriget (approximately translated to The Free War) which was a conceptualization of a war in which its homeland had suffered a major invasion by a malignant and far stronger opponent. Det fria kriget remains, to this day, mostly a set of instructions outlining how the military were to reorganize itself, at that point, to uphold the nations military resilience. This paper compares, contrasts, and discusses established conceptualizations of guerrilla warfare along the traditions of Sun Tzu, Lenin, Mao, and Che Guevara and concludes that Det fria kriget is in fact a conceptualization of Swedish guerrilla warfare. This paper calls to action a deeper understanding of the tradition and how it might have changed up until today, if it is to serve the nation’s interests come tomorrow as well.

The human prion protein (PrP) gene (PRNP) codon 129 (M/V) polymorphism is a susceptibility factor for variant Creutzfeldt-Jakob Disease (vCJD) and a major determinant of clinico-pathological phenotype in sporadic CJD. The role of codon 129 in defining susceptibility and strain transmission properties has been investigated in three lines of transgenic mice that express human PrP. The human PRNP gene has directly replaced the murine version, by gene targeting, and variation at codon 129 has given the three genotype lines (HuMM, HuMV, and HuVV). The genetics of these three mouse lines are otherwise identical, and therefore differences in transmission properties can be directly attributable to the codon 129 genotype. vCJD inoculation has shown that all three codon 129 genotype mice are susceptible with a ranking of transmission efficiency of HuMM>HuMV>HuVV. HuMM mice develop the most widespread neuropathology with features similar to human vCJD. Subclinical infection was noted in each mouse line. These data suggest that the vCJD strain is transmissible to humans of each of the three codon 129 genotypes, implying that non-MM cases of human infection with bovine spongiform encephalopathy (BSE) may exist but with long subclinical incubation periods. Inoculation of material from blood transfusion associated vCJD showed no change in transmission properties suggesting that the threat of a future epidemic of human-to-human vCJD infection has not been increased by adaptation of the vCJD strain. However the route of infection, for example via blood transfusion or surgery, may be more efficient that the original oral route of BSE infection. sCJD is classified into six subgroups according to clinico-pathological features, and defined by codon 129 genotype and electrophoretic mobility type (1 or 2) of disease associated PrPSc (MM1, MM2, MV1, MV2, VV1, VV2). Typical cases from each subgroup have shown specific transmission properties suggesting that the subgrouping is defining separate disease strains. The commonest subgroup (MM1) was the most transmissible and the HuVV mouse line the most susceptible host. These data outline the transmission risk from all sCJD types to recipients of each codon 129 genotype should an infection event occur, and show the significant role of recipient codon 129 genotype in defining the clinical or subclinical state and the success or failure of transmission. This is important for determining individual risk following known exposure, and for modelling the potential of iatrogenic infection from sCJD patients.

Sablefish (Anoplopoma fimbria) is a scarcely represented species in Northwest Coast archaeology, but its remains are abundant at Tse-whit-zen, a large, Lower Elwha Klallam village in modern Port Angeles, WA that was occupied over the past 2,800 years. Because sablefish flesh has high nutritional value and it can be easily captured from nearshore waters in its juvenile form, sablefish should have been pursued where it was available. Therefore, the scarcity of sablefish in many Northwest Coast archaeological sites could indicate this species was not abundant in past fisheries. However, current zooarchaeological reports do not contain sufficient information on taphonomic histories, sampling, or zooarchaeological methods to determine whether patterns of sablefish scarcity could actually explained by differential destruction of sablefish remains, sample size effects, screen size effects, or misidentification. In this thesis, I examine how each of these factors may have affected the abundance of sablefish remains in Northwest coast archaeological sites. I evaluate four hypotheses that attribute sablefish representation to zooarchaeological identification methods, screen size, sample size, and post-depositional destruction of fishbone. While I do not explicitly test whether social and ecological factors affect sablefish abundance, sociocultural and environmental variation can be considered likely explanations for the observed patterns of sablefish representation if the other hypotheses are rejected. I test my hypotheses using three scales of archaeological records. First, I reanalyzed six previously analyzed Salish Sea assemblages to assess whether criteria for sablefish identification exist, are valid, and have been applied consistently. Second, I synthesized fishbone data from 35 previously analyzed Northwest Coast assemblages to evaluate the effects of screen size, sample size, and post-depositional destruction on sablefish representation. Finally, I integrate previously unreported fishbone data from the analysis of Tse-whit-zen into the synthesis of previous studies. The Tse-whit-zen materials I report on here represent six discrete time periods in the 1,800-year history of one large area of the site, which encompasses part of a plankhouse, providing a unique opportunity to examine the effects of screening, sample size, and post-depositional destruction at an extremely fine scale. I also use data from the reanalysis of a portion of the Tse-whit-zen fishbone to verify the consistency of sablefish identification for this site. I reject all four hypotheses and conclude that the uneven distribution of sablefish is likely a true reflection of ecological factors, human decision-making, or both factors. Whether sablefish scarcity is related to distributions of sablefish in past environments, or whether humans chose not to pursue sablefish is not known from the current study. Connecting sablefish capture to specific seasons with body-size regression methods may reveal associations between sablefish acquisition and other seasonal fisheries and activities, and help evaluate whether they conflicted with sablefish procurement in some contexts. Although zooarchaeological identification and reporting methods do not appear to account for sablefish scarcity, zooarchaeologists need to include more information about their methods so that the validity of inter-assemblage comparisons can be assessed. Zooarchaeologists maximize the value of their contributions to anthropology, biological sciences, and human ecodynamics when they explicitly report the methods they use to identify animal remains. By reporting the methodological and analytic procedures they used in detail, zooarchaeologists enhance the reader's confidence in their conclusions and provide future researchers with the information that is required to replicate their results. Which elements were recorded, and the criteria that were used to make taxonomic attributions, fundamentally affect the primary faunal data that researchers use. This study is part of a growing interest among zooarchaeologists in data quality assurance and quality control, which constitute a critical part of every large-scale comparative analysis.

Insurgency is considered to be the principal form of conflict in the world today. Since the end of WWII, large-scale conventional war between states has been minimal. In Iraq, a band of insurgents are attempting to defy the strongest power in the world. This insurgency in Iraq may be the beginning of a new phenomenon of insurgency conflict. This thesis argues that the Iraqi insurgency has no center of gravity, with no clear apparent leader or leadership. As seen in other examples of insurgency throughout history, no leadership has emerged in response to any of the conditions present in Iraq. There is no attempt to seize and actually hold territory, and no single, defined, or unifying ideology. Most important, through the research of this project, there has been no identifiable insurgent organization. It is true that there are multiple organizations involved, such as Al Qa’ida and Al Ansar, but there is no clear indication of any cohesion in the insurgency. This insurgency involves small groups who communicate, coordinate, and conduct their campaigns without a precise central command. The command and control is a very loose environment where individuals gravitate toward one another to carry out armed attacks, exchange intelligence, trade weapons, and then disperse at times never to operate together again. The immediate goal of the insurgency in Iraq is to disrupt the political process and drive US forces out of Iraq. However, each element of the insurgency is also driven by its own unique motivations. No matter the differences, they fight together for a common cause. Their strategy is to seize power by draining the Coalition financially and winning popular support through coercion and fear. Their resources may be unlimited, and with support coming in from all corners of the earth, they may be unstoppable. The future will determine whether or not the insurgency in Iraq is a new type of insurgency. If the Iraqi example fails to spread to other countries, then it can be said that the insurgency in Iraq was a phenomenon unique only to Iraq and its conditions.

No description available.

Abstract in English, Southern Sotho and Xhosa / Global poverty remains one of the significant challenges of human beings in the twenty-first century, despite the United Nation’s declaration that all people have the right to education, work, health, well-being; a healthier environment and equal opportunities. The active role of business organisations is vital and necessary to tackle this challenge. One of the mechanisms that can ensure the participation of business organisations in tackling the challenges of human beings is corporate social responsibility (CSR). Accordingly, the primary purpose of the study was to explore CSR initiatives in Ethiopia, focusing on the small and medium enterprises (SMEs) of the Tigrai Regional State. More specifically, the study aimed at assessing the perceptions SME owners and managers’ perceptions of CSR regarding their economic, legal, ethical, environmental and philanthropic responsibilities. The aim was also to investigate their CSR initiatives and to analyse the driving forces of and barriers to CSR interventions. An exploratory survey research design and a mixed method approach were followed to achieve these objectives. A probability sampling technique was applied to select the 400 sample respondents. A convenient sampling technique was applied to select 15 participants for interviews. Questionnaires, key-informant interviews and secondary documents were used as a means of data collection. Descriptive statistics such as percentages, means, and standard deviations were applied to analyse the quantitative data. The qualitative data was analysed using content analysis where items were transcribed, and emergent themes were identified. The findings of this study are that the SMEs surveyed have an appreciable level of CSR initiatives. They have care and concern towards their employees; the local community and the environment. Furthermore, the SMEs relatively protect the health and safety of their employees, protect against substance abuse and harassment of employees in the workplace; strive to provide professional training to their employees, and arrange orientation programmes, to mention but a few. SMEs have energy and water measurement systems and carry out philanthropic activities that can protect the well-being of the environment, but they are weak in recycling and energy conservation and in creating environmentally friendly new products. At community level, SMEs assist sports activities, road construction, religious organisations and local government. Furthermore, they create gainful employment opportunities. However, they give minimal attention to helping the disabled, war veterans, women, education, and similar areas. The quest for image building, keeping the well-being of the environment, ethical reasons and improving customer relations and loyalty were among the prime factors that motivated SMEs to participate in CSR initiatives. However, the concerted efforts of the enterprises’ participation in CSR activities were constrained by factors such as shortage of finance, lack of skilled and educated workforce who can implement the CSR initiatives and lack of training and information about CSR. To alleviate these constraints, thereby making SMEs the major actors in CSR initiatives, interventions by government and other stakeholders such as NGOs is essential. Furthermore, SMEs should follow a culture-oriented, ethics primary, motivated and collaborative approach rather than profit-oriented CSR. / Ubuhlwempu ehlabathini busengomnye umngeni onzima eluntwini kule nkulungwane yamashumi amabini ananye, nangona iZizwe Ezimanyeneyo zibethelela ukuba bonke abantu banelungelo lokufumana imfundo, umsebenzi, impilo, intlalontle, okusingqongileyo okunempilo namathuba alinganayo. Indima edlalwa ngamaqumrhu orhwebo ingundoqo nesidingo esibalulekileyo ekuhlaseleni lo mngeni. Enye indlela yokuqinisekisa ukuthatha inxaxheba kwamaqumrhu ezorhwebo ekulweni imingeni yoluntu kukulandela inkqubo yoXanduva Lwamaqumrhu Eluntwini, eyaziwa ngokuba yicorporate social responsibilityokanye eshunqulelwa ngokuba yiCSR. Ngoko ke injongo ephambili yolu phando yayikukuqwalasela imizamo yeCSR kwilizwe lase-Ethiopia, kugxininiswa kumashishini amancinci naphakathi (iiSME) kwiphondo eliyiTigrai Regional State. Ngokuthe gca, uphando lwalujolise ekuvavanyeni izimvo zabanini nabaphathi beeSMEngeCSR malunga noxanduva kwezoqoqosho, ezoMthetho, iinqobo zokuziphatha, ezendalo engqongileyo nezenzo zenceba. Enye injongo yayikukufumanisa ngamalinge eCSR nokuhlalutya iimeko eziphembelela nezithibaza imizamo yeCSR. Kwaqala kwenziwa uhlolo zimvo ekutshayeleleni uphando, kwalandeliswa ngomxube weendlela zophando ukuze kuphunyezwe iinjongo. Isampulu yabathathi nxaxheba abangama-400 yayingabantu abakhethwe nje kungajongwanga mpawu zithile. Kwabuya kwakhethwa isampulu yabathathi nxaxheba abali-15 kubantu ababekufuphi nabafumaneka lula ukuze kuqhutywe udliwano ndlebe nabo. Kwaqokelelwa iinkcukacha zolwazi/idatha ngokusebenzisa uluhlu lwemibuzo, udliwano ndlebe nabantu abaphambili nemibhalo eseyikade ikho ngalo mbandela. Ekuhlalutyeni idatha esekelwe kumanani kwenziwa ubalo ngokucacisa amanani anika iipesenti, imindilili neyantlukwano yezibalo ezifunyenweyo nomndilili. Idatha esekelwe kwingxoxo nokuzathuza yahlalutywa ngokuphengulula iziqulatho apho kwabhalwa ulwazi, kwaza kwachongwa imixholo ethile edulayo. Olu phando lufumanise ukuba iiSME zinamalinge eCSR ancomekayo. Zibonakalisa inkathalo kubaqeshwa bazo; kubahlali bendawo nakwindalo ezingqongileyo. Ngaphezulu, iiSME ziyazama ukuyiqaphela impilo nokhuseleko lwabaqeshwa bazo, ziyabakhusela ekusebenziseni gwenxa iziyobisi nasekuphathweni gadalala emsebenzini; zizama nokuqhuba uqeqesho olusemgangathweni kubasebenzi nokucwangcisa iinkqubo zokuqhelisa abafiki emsebenzini – le yimigudu nje embalwa eyenziwa ziiSME. Ezi SME zineenkqubo zokumeta/zokulinganisela amanzi nombane kwaye zenza imisebenzi yenceba yokukhusela indalo ezingqongileyo kodwa zibuthathaka ekusebenziseni kaninzi iimveliso, ekongeni umbane nasekwenzeni iimveliso ezintsha nezingayonakalisiyo indalo engqongileyo. Ekuhlaleni, iiSME zinceda kwezemidlalo, ekwakhiweni kweendlela, kwimibutho yezenkolo naseburhulumenteni bendawo. Ngaphezulu, zidala amathuba omsebenzi aluncedo. Noxa kunjalo, aziniki ngqwalasela yaneleyo ekuncedeni amagqala emfazwe, abafazi, ezemfundo neminye imiba eyeleleyo. Ukunxanelwa ukwakha igama elihle, ukugcina indalo engqongileyo, ukuphucula intsebenziswano nokuthembeka kwabaxumi yaba zezinye izinto ezikhuthaza ukuba iiSME zithathe inxaxheba kumalinge eCSR. Noxa kunjalo, imizamo ezinikeleyo yenkampani kwimisebenzi yeCSR yayithityazwa zizinto ezifana nokunqaba kwemali, ukungabikho koqeqesho nolwazi ngeCSR, ukunqongophala kwabasebenzi abafundileyo nabanezakhono ababenokwazi ukuqhuba imisebenzi yeCSR. Ukususa le miqobo nokwenza iiSME zibe ngabadlali abaphambili kwimigudu yeCSR, kunyanzelekile ukuba urhulumente angenelele, ngokunjalo nabanye abathathi nxaxheba abafana namaqumrhu angengowaseburhulumenteni (iiNGO). Ngaphaya koko iiSME kufuneka zilandele indlela yokusebenza ethathela ingqalelo inkcubeko, iinqobo zokuziphatha, inkuthazo nentsebenziswano ngaphezu kokwenza ingeniso yeCSR. / Tlala lefatsheng e dula e le nngwe ya diphephetso tsa bohlokwa ho batho selemo-kgolong sa bomashome a mabedi a motso o le mong, ho sa natswe phatlalatso ya mokgatlo wa Matjhaba a Kopaneng wa hore batho bohle ba na le tokelo ya thuto, mosebetsi, bophelo bo botle, boiketlo; tikoloho e phetseng hantle le menyetla e lekanang. Tshebetso e matla ya mekgatlo ya kgwebo e bohlokwa mme e ya hlokeha ho sebetsana le bothata bona. E nngwe ya ditsela tse ka netefatsang bonkakarolo ba mekgatlo ya kgwebo ho lwantsheng diphephetso tsa batho ke boikarabello ba mekgatlo setjhabeng (CSR). Kahoo, morero wa sehlooho wa phuputso e ne e le ho batlisisa matsholo a CSR Ethiopia, re tsepame hodima dikgwebo tse nyane le tse mahareng (diSME) tsa Tigrai Regional State. Ka ho toba ho feta, phuputso e reretswe ho lekanya maikutlo a beng ba diSME le maikutlo a baokamedi mabapi le CSR ka boikarabello ba bona ba moruo, molao, boitshwaro, tikoloho le boikarabello ba ho thusa ba bang. Sepheo e ne boetse e le ho batlisisa matsholo a bona a CSR le ho manonna ditshumetso le dithibelo tsa matsholo a CSR. Ho latetse moralo wa kutullo wa dipatlisiso hammoho le katamelo ya mekgwa e fapaneng ho fihlella dipheo tsena. Tekgeniki ya ho etsa sampole ya monyetla e sebedisitswe ho kgetha sehlopha sa baarabi ba 400. Tekgeniki ya ho etsa sampole e bonolo e sebedisitswe ho kgetha bankakarolo ba 15 ba diinthavu. Ho sebedisitse mathathamo a dipotso, diinthavu tsa ditsebi tsa bohlokwa le ditokomane tsa bobedi jwalo ka mokgwa wa pokeletso ya tlhahisoleseding. Dipalopalo tse hlalosang tse jwalo ka diperesente, dikakaretso, le dikgeloho tse tlwaelehileng di sebedisitswe ho manolla tlhahisoleseding ya bongata. Tlhahisoleseding ya boleng e manollotswe ka tshebediso ya manollo ya dikateng moo dintho di ileng tsa ngolwa fatshe kamora kgatiso mme hwa hlwauwa ditema tse hlahellang. Diphetho tsa phuputso ena ke hore diSME tse fupuditsweng di na le boemo bo amohelehang ba matsholo a CSR. Di hlokomela le ho tsotella bahiruwa ba tsona; setjhaba sa lehae hammoho le tikolohoh. Ho feta moo, ka kakaretso diSME di sireletsa bophelo bo botle le polokeho ya basebetsi ba tsona,di sireletsa kgahlano le tlhekefetso ya dithethefatsi le tlhekefetso ya basebetsi sebakeng sa tshebetso;di sitlalletsa ho fana ka thupelo ya seporofeshenale ho basebetsi ba tsona, le ho hlophisa mananeo a tsebiso sebakeng, ho qolla tse mmallwa feela. DiSME di na le merero ya tekanyo ya matla le metsi hape di etsa mesebetsi ya ho thusa baahi e ka sireletsang boiketlo ba tikoloho, empa dia fokola ha ho tluwa ho tshebediso hape ya dintho le poloko ya matla le ho hlahiseng dihlahiswa tse ntjha tse bolokang tikoloho. Boemong ba setjhaba, diSME di thusa ditshebetsong tsa dipapadi, kahong ya ditsela, mekgatlong ya bodumedi le ho mmuso wa lehae. Ho feta moo, di fana ka menyetla ya mesebetsi ya bohlokwa. Leha ho le jwalo, ha di shebane haholo le ho thusa ba nang le bokowa, masole a kgale, basadi, thuto, le dibaka tse jwalo ka tseo. Telekiso ya ho aha seriti, ho boloka boiketlo ba tikoloho, mabaka a boitshwaro le ho ntlafatsa maqhama a bareki le botshepehi e ne le a mang a mabaka a mantlha a kgannelang diSME ho nka karolo matsholong a CSR. Empa, maiteko a matla a dikgwebo tsena a ho nka karolo mesebetsing ya CSR a ne a thibelwa ke dintlha tse ka reng ho fokola ha tjhelete, tlhokeho ya basebetsi ba nang le tsebo le thuto ba ka kenyang matsholo a CSR tshebetsong le tlhokeho ya thupelo le lesedi mabapi le CSR. Ho hlola mathata ana, e le ho etsa diSME dibapadi tsa mantlha matsholong a CSR, ho hlokeha hore mmuso le baamehi ba bang ba jwalo ka mekgatlo ya diNGO ba kene dipakeng. Hapehape, diSME di lokela ho latela katamelo ya setso, boitshwaro, tjantjello le tshebedisano ho ena le CSR e shebaneng le phaello. / Graduate School of Business Leadership / D. B. L.

Abstracts in English, Southern Sotho and Swahili / The broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the extent and quality of integrated annual reports (IARs) prepared by the Johannesburg Stock Exchange (JSE) listed companies for the period 2013 to 2016. The study was motivated by a paucity of research on whether corporate accountability, through corporate reporting, has improved (extent and quality) under integrated reporting (<IR>) through improved integrated reporting quality (IRQ) scores. The study was conducted in two phases. The first phase was for developing the PAI through the Delphi Inquiry method. In the same phase, through qualitative and quantitative content analysis, the PAI was used to measure and evaluate the extent and quality of IARs for the JSE Top 100 companies over the four-year period (2013–2016). The second phase, in the form of semi-structured interviews, aimed at investigating the factors that contributed to the change in IRQ scores over that period. Eight respondents (preparers of IARs), representing five companies, were interviewed. Through the Delphi Inquiry method, the PAI was developed (major contribution of the study), which has eight categories, 44 constructs, a total possible score of 152 and a total weight of 100%. Furthermore, the PAI has a six-point ordinal scoring system from 0 to 5. For the IRQ scores, mean annual IRQ scores were computed as 52.45% for 2013, 58.48% for 2014, 64.72% for 2015 and 68.29% for 2016. As for the JSE sectors, the highest IRQ scores were 66.45%, 71.05%, 75% and 81.25% for 2013, 2014, 2015 and 2016 respectively. From an industry perspective, the results showed highest IRQ scores of 66.45%, 72.37%, 70.72% and 62.42% for 2013, 2014, 2015 and 2016 respectively. The steady increase in the mean IRQ scores for 2013, 2014, 2015 and 2016 shows that there is significant improvement in the extent and quality of IARs produced by the JSE listed companies. This improvement in the IRQs is due to different reasons, which include: preparers taking <IR> seriously, teamwork, benchmarking, training, experience, addressing stakeholder needs and understanding the principles before implementing <IR>. Moreover, some companies fail to produce quality IARs due to a number of factors that include: an inadequate understanding of <IR> by some preparers of IARs; some entities not seeing value in preparing quality IARs hence they present poor quality IARs; partial buy-in, especially by the executive management; a paucity of skills and resources; outsourcing that was identified as bringing with it poor quality work and some entities preferring to chase prestigious awards at the expense of the company’s actual <IR> philosophy, hampering the quality of IARs in the process. Different conclusions were reached. It was noted that some <IR> concepts and principles should be more synchronised so that they are not in conflict with each other. Rules should be introduced so that <IR> may be a blend of principles and rules as this could minimise preparer judgement. The International Integrated Reporting Council (IIRC) must align its terminology with that of other guideline bodies, such as rating agencies, to give more meaning to <IR>. The IIRC needs to improve <IR> in order to suit companies in the service industry. Integrated reporting has to be more compatible with the digital world and not necessarily paper based. More research must be done about what users need to see in IARs to enhance the relevance of the IAR to different stakeholders. Furthermore, the IIRC must proactively educate decision-makers for an improved buy-in of <IR>. Pertaining to transformation, de facto and de jure transformation remain merely theoretical without substantial changes on the ground. Government and the JSE should consider the nature of current disincentives since these seem not to sufficiently challenge the current status quo. Finally, more training on capitals and business models should be conducted in order to improve the quality of reporting since these two constructs are perceived to be complex and hence difficult to implement, especially through quantification. / Maikaelelo a a anameng a thutopatlisiso eno e e tlhalosang ya mekgwa e e tswakantsweng ya tatelano e ne e le go atolosa dikwalo tse di gona ka go dira tshupane ya maikarabelo ya polychotomous (PAI) e morago e neng ya dirisediwa go lekanyetsa le go sekaseka bogolo le boleng jwa dipegelo tsa ngwaga le ngwaga tse di golaganeng (diIAR) tse di rulaganngwang ke ditlamo tse di kwadisitsweng kwa Johannesburg Stock Exchange (JSE) mo pakeng ya 2013 go fitlha 2016. Thutopatlisiso e rotloeditswe ke tlhaelo ya dipatlisiso tse di malebana le gore a maikarabelo a ditlamo, ka dipegelo tsa ditlamo, a tokafetse (bogolo le boleng) ka fa tlase ga dipegelo tse di golaganeng (<IR>) ka maduo a a tokafatseng a boleng jwa dipegelo tse di golaganeng (IRQ). Thutopatlisiso e dirilwe ka magato a le mabedi. Legato la ntlha e ne e le la go dira PAI ka mokgwa wa Delphi Inquiry. Mo legatong leo, ka tshekatsheko ya diteng go dirisiwa mokgwa o o lebelelang dipalopalo le o o lebelelang mabaka, go dirisitswe PAI go lekanyetsa le go sekaseka bogolo le boleng wa diIAR tsa ditlamo tse di kwa Godimo tse 100 tsa JSE mo pakeng ya dingwaga tse nne (2013–2016). Legato la bobedi, le le neng le le mo sebopegong sa dipotsolotso tse di batlileng di rulagana, le ne le ikaeletse go batlisisa dintlha tse di tshwaetseng mo diphetogong tsa maduo a IRQ mo pakeng eo. Go botsoloditswe batsibogi ba le robedi (barulaganyi ba diIAR), ba ba emetseng ditlamo di le tlhano. Ka mokgwa wa Delphi Inquiry, go tlhamilwe PAI (tshwaelo e kgolo ya thutopatlisiso), e e nang le dikarolo tse robedi, ka megopolo e le 44, maduo otlhe a a kgonagalang a 152 le boima jotlhe jwa 100%. Mo godimo ga moo, PAI e na le thulaganyo ya maduo ya dintlha tse thataro go tswa go 0 go ya go 5. Malebana le maduo a IRQ, palogare ya maduo a ngwaga le ngwaga a IRQ, e tlhakanyeditswe go nna 52.45% ka 2013, 58.48% ka 2014, 64.72% ka 2015 le 68.29% ka 2016. Malebana le maphata a JSE gona, maduo a a kwa godimodimo a IRQ e ne e le 66.45%, 71.05%, 75% le 81.25% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Go ya ka indaseteri, dipoelo di bontshitse maduo a a kwa godimodimo a IRQ a 66.45%, 72.37%, 70.72% le 62.42% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Koketsego ka iketlo ya palogare ya maduo a IRQ a 2013, 2014, 2015 le 2016 e bontsha gore go na le tokafalo e e bonalang mo bogolong le boleng jwa diIAR tse di tlhagisiwang ke ditlamo tse di kwadisitsweng mo JSE. Tokafalo eno ya diIRQ ke ka ntlha ya mabaka a a farologaneng, a a akaretsang: barulaganyi ba tsotelela <IR> thata, tirisanommogo ya setlhopha, go itshwantsha le ba bangwe, katiso, maitemogelo, go samagana le ditlhokego tsa baamegi le go tlhaloganya dintlhatheo pele ga go diragatsa <IR>. Mo godimo ga moo, ditlamo dingwe di palelwa ke go tlhagisa diIAR tsa boleng ka ntlha ya dintlha di le mmalwa tse di akaretsang: go tlhaloganya go go sa lekanang ga <IR> ke barulaganyi bangwe ba diIAR; ditheo dingwe di sa bone boleng jwa go baakanya diIAR tsa boleng mme seo se dira gore di tlhagise diIAR tsa boleng jo bo kwa tlase; tshegetso e e sa lekanang, bogolo segolo ya botsamaisikhuduthamaga; tlhaelo ya bokgoni le ditlamelo; theko ya ditirelo kwa ntle, e leng se se supilweng se tla ka boleng jo bo kwa tlase jwa tiro le ditheo dingwe di tlhopha go lelekisa dikgele tsa mabono mme di ikgatholosa filosofi ya nnete ya <IR> ya setlamo, mme ka go rialo di ama boleng jwa diIAR. Go fitlheletswe diphitlhelelo tse di farologaneng. Go lemogilwe gore megopolo mengwe le dintlhatheo tsa <IR> di tshwanetse go rulaganngwa ka tsamaisano gore di se ke tsa ganetsana. Go tshwanetse ga itsisewe melanwana gore <IR> e nne motswako wa dintlhatheo le melawana gonne seno se ka fokotsa go atlhola ga barulaganyi. Lekgotla la Boditšhabatšha la Dipegelo tse di Golaganeng (IIRC) le tshwanetse go lepalepanya mareo a lona le a ditheo tse dingwe tse di kaelang, go tshwana le ditheo tse di lekanyetsang, gore <IR> e nne le bokao jo bo oketsegileng. Lekgotla la IIRC le tshwanetse go tokafatsa <IR> gore e siamele ditlamo tse di mo indasetering ya ditirelo. Dipegelo tse di golaganeng di tshwanetse go tsamaelana le lefatshe la dijitale mme e seng fela gore e nne tse di mo dipampiring. Go tshwanetse ga dirwa dipatlisiso tse dingwe malebana le gore badirisi ba tlhoka go bona eng mo diIAR go tokafatsa bomaleba jwa IAR mo baameging ba ba farologaneng. Go feta foo, lekgotla la IIRC le tshwanetse go ruta batsayaditshwetso gore go nne le tshegetso e e tokafetseng ya <IR>. Malebana le diphetogo, diphetogo tse di gona le tsa tshwanelo e sala go nna tiori fela mme go se na diphetogo tse di bonalang. Puso le JSE ba tshwanetse go lebelela dintlha tsa ga jaana tse di kgobang marapo ka ntlha ya fa go sa bonale fa di gwetlha seemo sa ga jaana mo go lekaneng. Kwa bokhutlong, go tshwanetse ga dirwa katiso e nngwe ya letlotlo le dikao tsa kgwebo go tokafatsa boleng jwa go dira dipegelo ka ntlha ya fa megopolo eno e mebedi e lebega e le marara mme ka jalo go se bonolo go e diragatsa, bogolo segolo ka dipalo. / Ndivho khulwane ya ṱhalutshedzo iyi ya ngona yo ṱanganelanaho ya thevhekano ho vha u engedza maṅwalwa a zwino nga u bveledza indekisi ya vhuḓifhinduleli yo khethekanywaho (PAI) ine ya dovha ya, shumiswa u kala na u ela vhuphara na ndeme ya mivhigo ya ṅwaha nga ṅwaha yo ṱanganelanaho (dzi IAR) yo lugiswaho nga vha khamphani dzo ṅwaliswaho kha Johannesburg Stock Exchange (JSE) lwa tshifhinga tsha vhukati ha 2013 u swika 2016. Ngudo dzo ṱuṱuwedzwa nga u shaea ha ṱhoḓisiso dza nga ha uri vhuḓifhinduleli, u mona na u vhiga ha tshiofisi ho no khwiṋisea na (vhuphara na ndeme) nga fhasi ha u vhiga ho ṱanganelanaho (<IR>) nga kha zwikoro zwa ndeme ya u vhiga ho ṱanganelanaho (IRQ). Ngudo dzo itwa fhethu huvhili nga maga mavhili. Ḽiga ḽa u thoma ḽo vha ḽi ḽa u bveledza PAI nga kha ngona dza Ṱhoḓisiso dza Delphi. Kha ḽiga ḽeneḽo, nga kha musaukanyo wa vhungomu wo sedzaho ndeme na tshivhalo, PAI yo shumiswa u kala na u ela vhuphara na ndeme ya dzi IAR kha khamphani dza 100 dza nṱha dza JSE kha tshifhinga tsha miṅwaha miṋa (2013–2016). Ḽiga ḽa vhuvhili nga tshivhumbeo tsha inthaviwu dzo dzudzanywaho zwiṱuku dzi sengulusaho zwivhumbi zwi dzhenelelaho kha tshanduko ya zwikoro zwa IRQ lwa tshifhinga. Vhafhinduli vha malo (vhadzudzanyi vha dzi IAR), vho imelaho khamphani ṱhanu vho vhudziswa. Nga kha Ngona ya Ṱhoḓisiso dza Delphi, ho bveledzwa PAI (zwidzheneleli zwihulwane kha ngudo), dzi re na khethekanyo dza malo, miṱalukanyo ya 44, ṱhanganyelo dza zwikoro zwine zwa nga vha hone zwa 152 na ṱhanganyelo ya tshileme ya 100%. Zwiṅwe hafhu, PAI dzi na sisiṱeme ya zwikoro ya odinaḽa zwa phoindi dza rathi u bva kha 0 u swika kha 5. U itela zwikoro zwa IRO, zwikoro zwa vhukati zwa ṅwaha nga ṅwaha zwo rekanywa zwa vha 52.45% nga 2013, 58.48% nga 2014, 64.72% nga 2015 na 68.29% for 2016. Kha sekithara dza JSE, zwikoro zwa nṱhesa zwa IRQ zwo vha zwi 66.45%, 71.05%, 75% na 81.25% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U ya nga kuvhonele kwa nḓowetshumo, mvelelo dzo sumbedza zwikoro zwa nṱhesa zwa IRQ zwa 66.45%, 72.37%, 70.72% na 62.42% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U gonya zwiṱuku kha zwikoro zwa vhukati zwa IRQ zwa 2013, 2014, 2015 na 2016 zwi sumbedza uri hu na u khwiṋisea hu hulwane kha vhuphara na ndeme ya dzi IAR dzo bveledzwaho vha khamphani dzi re kha JSE. U khwiṋisea uhu ha dzi IRQ ndi nga ṅwambo wa zwiitisi, zwine zwa katela vhadzudzanyi vha dzhielaho <IR> nṱha, u shuma sa thimu, u vhambedza, vhugudisi, tshenzhelo, u livhana na ṱhoḓea dza vhadzheneleli na u pfesesa milayo phanḓa ha musi i tshi shumiswa <IR>. Nṱhani ha izwo, dziṅwe khamphani dzi a kundelwa u bveledzwa dzi IAR nga ṅwambo zwa zwiitisi zwo vhalaho , zwi katelaho u sa pfesea lwo lingaho ha <IR> nga vhaṅwe vhadzudzanyi vha dzi IAR, zwiṅwe zwiimiswa zwi sa vhoni ndeme ya u ita dzi IAR dza ndeme zwa sia vha tshi bvledza dzi IAR dza ndeme i sa takadzi, u zwi ṱanganedza hu si nga mbilu dzoṱhe nga maanḓa vha vhalanguli vhahulwane; u shaea ha zwikili na zwiko; u ṱunḓa tshumelo nnḓa zwine zwo topolwa sa zwi ḓisaho mushumo wa ndeme i sa takadzi na zwiṅwe zwiimiswa zwi tshi funa u gidimisana na pfufho dza maimo hu sa dzhielwi nṱha fiḽosofi ya vhukuma ya <IR> dza khamphani, zwine zwa thivhela ndeme ya dzi IAR kha kuitele kwa zwithu. Ho swikelelwa khunyeledzo dzo fhambanaho. Ho vhonala uri miṅwe miṱalukanyo ya <IR> na milayo i tea u dzudzanywa u itela uri i sa vhe na khuḓano. Milayo i tea u ḓivhadzwa u itela uri <IR> dzi vha ṱhanganyelo ya milayo na maitele saizwi zwi tshi nga fhungudza khaṱhulo dza vhadzudzanyi. Khoro ya Dzitshakatshaka yo Ṱanganelanaho ya u Vhiga (IIRC) i tea u dzudzanya mathemo ayo na ayo a zwiimiswa nyendedzi, zwi nga ho sa mazhendedzi a u fhima, u ṋea ṱhalutshedzo ya khwiṋe kha <IR>. Vha IIRC vha tea u khwiṋisa <IR> u itela uri dzi elane na nḓowetshumo dza tshumelo. U vhiga ho ṱanganelanaho hu tea u elana vhukuma na ḽifhasi ḽa didzhithala nahone hu sa ḓisendeke nga bammbiri. Hu tea u itwa ṱhoḓisiso nga ha zwine vhashumisi vha vhona kha dzi IAR u khwaṱhisedza u tea ha IAR dza vhashumisani vho fhambanaho. Dziṅwe hafhu, IIRC i tea u funza vhadzhii vha tsheo lwo khwaṱhaho u itela u khwiṋisa u ḓidzhenisa kha <IR>. Zwi tshi elana na tshanduko, tshanduko ya de facto na ya de jure i sokou dzula i ya thyori hu si na tshanduko dzi vhonalaho ngeno fhasi. Muvhuso na JSE vha tea dzhiela nṱha lushaka lwa sa vha hone ha zwiṱuṱuwedzi saizwi izwi zwi tshi tou nga zwi ṋekedza khaedu lwo linganaho tshiimo tsha zwithu tsha zwino. Tsha u fhedzisela, vhugudisi kha zwiedza zwa pfuma na bindu vhu tea u itwa u itela u khwiṋisa ndeme ya u vhiga saizwi izwo zwifhaṱo zwivhili zwi tshi vhonala sa zwi konḓaho nahone zwi konḓaho u shumisa, nga maanḓa nga kha u vhekanya ndeme / Financial Accounting / D. Phil. (Accounting Sciences)