Cocaine- and amphetamine-regulated transcript (CART) is a novel family of peptides, of which CART peptide fragments 55-102 and 62-102 are reported to be the endogenous, physiologically active peptides. Immunohistochemical studies with an antiserum directed against the CART peptide fragment 55-102 revealed CART-like immunoreactive (CART-LI) nerve fibers in the rat epididymis. The number was highest in the cauda epididymis and became progressively fewer toward the caput epididymis; the vas deferens exhibited an abundance of CART-LI fibers. Injection of the retrograde tracer Fluorogold (Fluorochrome, Inc., Englewood, CO) to the junction between the vas deferens and cauda epididymis labeled a large number of neurons in the major pelvic ganglion, some of which were CART-positive. Double-labeling the ganglion sections with tyrosine hydroxylase (TH) and CART antisera revealed that CART-LI and TH-LI were expressed in two distinct populations of ganglion cells. Some of the TH-LI cells in the ganglia, however, were covered with web-like CART-LI endings. The effects of CART peptide 55-102, referred to herein as CART, on anion secretion in the form of short circuit currents (Isc) were assessed in cultured epithelia. The CART (1 to 5 μM) applied to the basolateral or apical side of the cultured epithelia caused no significant responses on Isc, whereas lys-bradykinin (1 μM) produced a large Isc response in the same preparations. Our results show that CART-LI is present in a population of rat pelvic ganglion cells, which may give rise to CART-LI nerve fibers as observed in the vas deferens and the epididymis. The biological function of CART in the rat epididymis is not known, but it apparently is not involved in ion secretion across the epithelium.

Syftet med denna empiriska studie var att granska hur sjuksköterskan dokumente-rar smärta på en postoperativ avdelning och hur åtgärder i samband med smärt-lindring följs upp. Studien genomfördes på Universitetssjukhuset i Malmö genom granskning av journaler för 14 patienter som givit sitt samtycke att delta i studien. Analysen resulterade i tre kategorier: god/tillfredsställande, delvis tillfredsställan-de och bristfällig/obefintlig dokumentation. Resultatet av studien visade brister gällande dokumentation av smärta. Avsaknad av användning av visuell analog skala, smärtans karaktär och uppföljning av smärtlindring kunde noteras i ett fler-tal journaler. Bristerna var särskilt uttalade i fråga om dokumentation av uppföljning. Vidare forskning på området är angelägen för att kunna ta itu med problemet och i framtiden bör sjuksköterskan få fördjupa sina kunskaper i utbildningen eller på sin arbetsplats. / The aim of this empirical study was to examine how nurses document pain in a postoperative unit and the follow up of the alleviation of pain. The study was car-ried out in Malmö University Hospital, Sweden, through examining journals from 14 patients whom agreed to participate. The analyse identified three categories: good/satisfying, partly satisfying and deficient/non-existing documentation. Fur-thermore the study showed qualitative shortages concerning documentation of pain e.g. Lack of using a pain scale, pain character and follow up of alleviation of pain could be seen in many journals. Further research in this area is needed to be able to handle the problem and in service training as well as increased focus on the documentation problems in basic nurse training is recommended.

<p> The de Haas-van Alphen (dHvA) effect has been studied in single crystals of calcium using the modulation method in magnetic fields up to 55 kOe. Four distinct orbits were observed with dHvA frequency minima at the [110] or [100] directions. The results do not support calculations predicting a disconnected first-band Fermi surface for calcium. The dHvA data of crystalline calcium is consistent with the topology of the two-OPW model in which the first band is connected and pockets of electrons are about the point L of the second zone.</p> / Thesis / Master of Science (MSc)

A Visual Analogue Scale (VAS) e a escala Category-Ratio (CR10) foram aplicadas para mensurar a dor em pacientes com Disfunções Temporomandibulares (DTMs) em dois estudos. No primeiro estudo, em 35 pacientes (Grupo I) foram aplicadas uma versão modificada da escala CR10 em português e a VAS para mensurar a dor espontânea, durante função orofacial e durante palpação antes e após tratamento odontológico. A modificação na CR10 consistiu em um desmembramento das categorias verbais e da escala numérica apresentadas cada uma delas em única coluna em mesma folha. Os coeficientes de correlação de Pearson entre as pontuações da VAS e da CR10 foram 0,85 antes do tratamento odontológico e 0,9 após o tratamento, indicando alta validade de critério. A associação entre os valores numéricos e as categorias verbais da Escala CR10 Modificada mostrou diferenças em relação ao que é proposto na escala original. As categorias: “Moderado", “Forte" e “Muito Forte" foram associadas a valores superiores aos originais. O segundo estudo foi planejado para investigar se essas discrepâncias nas associações das categorias com os seus valores numéricos eram replicáveis e verificar se não dependiam da forma de apresentação da escala CR10 modificada. Para isso, as escalas foram aplicadas para medir dor em duas novas amostras de pacientes com DTMs antes do tratamento odontológico. A CR10 com nova modificação e a VAS foram aplicadas à primeira amostra (Grupo II , n=23 pacientes). A modificação na CR10 consistiu na apresentação primeiro da escala numérica em uma coluna seguida pela apresentação das categorias verbais em três colunas. A CR10 original e a VAS foram aplicadas à segunda amostra (Grupo III, n=17 pacientes). Os coeficientes de correlação de Pearson foram 0,9 para o Grupo II e 0,8 para o Grupo III, indicando também alta validade de critério. Assim como no primeiro estudo, na escala CR10, as categorias verbais: “Moderado", “Forte" e “Muito Forte" foram associadas na escala numérica a valores superiores aos propostos na escala original Em ambos estudos, a escala CR10 foi a mais bem avaliada pelos pacientes, segundo a facilidade de compreensão das instruções e a adequação para o registro da dor. Evidencia-se a necessidade de mais estudos para validar a escala CR10 para a língua portuguesa para determinar com precisão a associação das categorias verbais aos valores numéricos. / Visual Analogue Scale (VAS) and Category-Ratio Scale (CR10) were applied to measure pain in patients with Temporomandibular Disorders (TMDs). In the first study, a modified version of CR10 translated to Portuguese and VAS were applied to measure spontaneous pain, functional pain and pain by touch after and before dentistry treatment in 35 patients (Group I). The CR10 modification consisted of presenting the verbal categories and the numerical scale in separated columns in a sheet. Coefficients of Pearson’s correlation between VAS and CR10 scores were .85 and .90 respectively before and after treatment, indicating a high criterion validation. The association of numerical values and verbal categories of Modified CR10 scale were different from the original CR10. The verbal expressions “moderate", “strong" and “very strong" were attached to higher values. In the second study we investigated if these discrepancies in attaching the verbal categories to the numerical scale were replicable and if they were not an artifact of the way of presenting the modified CR10 scale. To check these topics, the scales were applied to measure pain in two new samples of patients with TMD before dentistry treatment. A new modified version of the CR10 scale and the VAS were applied to the first sample (Group II, n=23 patients). This modification in CR10 scale consisted of presenting first the numerical scale in separate column, and then the verbal categories distributed in three columns. The original CR10 and VAS were applied to the second sample (Group III, n=17 patients). Coefficients of Pearsons correlation between CR10 and VAS were .9 for Group II and .8 for Group III, indicating also high criterion validation. As indicated in the first study, some verbal categories were attached to the numerical scale at higher values than those ones in the original scale. In both studies,, most patients judged the CR10 easier to be understood and more adequate to measure pain than VAS. There is evidence of the necessity of more studies to validate CR10 to Portuguese to determine with precision the association of the verbal categories to the numeric values.

Title: Compensatory exercise in synchronized swimming Aims: The aim of this diploma thesis is to find out the effect of movement intervention on compensating the deviations in the posture related to muscle imbalance and to influence the feeling of muscular tension of the back muscles in the girls of synchronized swimming TJ Tábor. Methods: The diploma thesis is elaborated by the form of qualitative research with elements of quantitative research. The experiment was attended by eight probes with deviations in the posture. A physical intervention in the form of compensatory exercise was introduced to influence the muscular dysbalance in the fuselage region. The research was conducted from October 2016 to May 2017. The research methods consisted of the examination of aspects using a plumb line in the sagittal and frontal plane. Depending on the subjective sensation, probands marked the muscular tension of the back muscles on the modified VAS. Results: The obtained data were processed by the statistical method (relative analysis). The results showed a positive effect on the body's position in the sagittal and frontal plane. Interventions also positively influenced subjective feelings of muscle tension. Keywords: synchronized swimming, posture, compensatory exercise, muscle tension, VAS modification

A Visual Analogue Scale (VAS) e a escala Category-Ratio (CR10) foram aplicadas para mensurar a dor em pacientes com Disfunções Temporomandibulares (DTMs) em dois estudos. No primeiro estudo, em 35 pacientes (Grupo I) foram aplicadas uma versão modificada da escala CR10 em português e a VAS para mensurar a dor espontânea, durante função orofacial e durante palpação antes e após tratamento odontológico. A modificação na CR10 consistiu em um desmembramento das categorias verbais e da escala numérica apresentadas cada uma delas em única coluna em mesma folha. Os coeficientes de correlação de Pearson entre as pontuações da VAS e da CR10 foram 0,85 antes do tratamento odontológico e 0,9 após o tratamento, indicando alta validade de critério. A associação entre os valores numéricos e as categorias verbais da Escala CR10 Modificada mostrou diferenças em relação ao que é proposto na escala original. As categorias: “Moderado”, “Forte” e “Muito Forte” foram associadas a valores superiores aos originais. O segundo estudo foi planejado para investigar se essas discrepâncias nas associações das categorias com os seus valores numéricos eram replicáveis e verificar se não dependiam da forma de apresentação da escala CR10 modificada. Para isso, as escalas foram aplicadas para medir dor em duas novas amostras de pacientes com DTMs antes do tratamento odontológico. A CR10 com nova modificação e a VAS foram aplicadas à primeira amostra (Grupo II , n=23 pacientes). A modificação na CR10 consistiu na apresentação primeiro da escala numérica em uma coluna seguida pela apresentação das categorias verbais em três colunas. A CR10 original e a VAS foram aplicadas à segunda amostra (Grupo III, n=17 pacientes). Os coeficientes de correlação de Pearson foram 0,9 para o Grupo II e 0,8 para o Grupo III, indicando também alta validade de critério. Assim como no primeiro estudo, na escala CR10, as categorias verbais: “Moderado”, “Forte” e “Muito Forte” foram associadas na escala numérica a valores superiores aos propostos na escala original Em ambos estudos, a escala CR10 foi a mais bem avaliada pelos pacientes, segundo a facilidade de compreensão das instruções e a adequação para o registro da dor. Evidencia-se a necessidade de mais estudos para validar a escala CR10 para a língua portuguesa para determinar com precisão a associação das categorias verbais aos valores numéricos. / Visual Analogue Scale (VAS) and Category-Ratio Scale (CR10) were applied to measure pain in patients with Temporomandibular Disorders (TMDs). In the first study, a modified version of CR10 translated to Portuguese and VAS were applied to measure spontaneous pain, functional pain and pain by touch after and before dentistry treatment in 35 patients (Group I). The CR10 modification consisted of presenting the verbal categories and the numerical scale in separated columns in a sheet. Coefficients of Pearson’s correlation between VAS and CR10 scores were .85 and .90 respectively before and after treatment, indicating a high criterion validation. The association of numerical values and verbal categories of Modified CR10 scale were different from the original CR10. The verbal expressions “moderate”, “strong” and “very strong” were attached to higher values. In the second study we investigated if these discrepancies in attaching the verbal categories to the numerical scale were replicable and if they were not an artifact of the way of presenting the modified CR10 scale. To check these topics, the scales were applied to measure pain in two new samples of patients with TMD before dentistry treatment. A new modified version of the CR10 scale and the VAS were applied to the first sample (Group II, n=23 patients). This modification in CR10 scale consisted of presenting first the numerical scale in separate column, and then the verbal categories distributed in three columns. The original CR10 and VAS were applied to the second sample (Group III, n=17 patients). Coefficients of Pearsons correlation between CR10 and VAS were .9 for Group II and .8 for Group III, indicating also high criterion validation. As indicated in the first study, some verbal categories were attached to the numerical scale at higher values than those ones in the original scale. In both studies,, most patients judged the CR10 easier to be understood and more adequate to measure pain than VAS. There is evidence of the necessity of more studies to validate CR10 to Portuguese to determine with precision the association of the verbal categories to the numeric values.

Dysmenorré är ett av de vanligaste gynekologiska tillstånden bland unga kvinnor med en prevalens kring 67%- 90% världen över. Tillståndet är uppdelat i primär- och sekundär dysmenorré och definieras som smärtsamma muskelkramper från nedre buken i kombination med bland annat illamående och diarré som uppkommer under menstruationen. Vid primär dysmenorré anses smärtan grunda sig i överproduktion av prostaglandiner i livmodern varpå det medför kontraktion i kärl och muskulatur. För behandling av dysmenorré avses smärtlindring genom inhibering av prostaglandinsyntesen det primära syftet vilket åstadkoms med icke-steroida antiinflammatoriska läkemedel (NSAID). Många kvinnor avstår från behandling med NSAID på grund av medförda biverkningar, kulturella anledningar eller utebliven effekt, som uppskattas till en fjärdedel av fallen. Detta har väckt intresse för icke syntetiska behandlingar som både är effektiva och har minimala biverkningar, såsom det växtbaserade läkemedlet ingefära. Syftet med arbetet är att värdera om ingefära är lika effektivt som NSAID avseende smärtlindring, hos kvinnor med primär dysmenorré. Denna litteraturstudie är baserad på fem randomiserade kontrollerade studier där två utav dem jämför NSAID med ingefära på primär dysmenorré, för bedömning om deras effektivitet i förhållande till varandra; två artiklar som jämför ingefära med placebo vid primär dysmenorré, för en säkerställning på ingefäras verkan; och en artikel som jämför NSAID med placebo på primär dysmenorré för styrkande av befintlig effekt. Studierna erhölls via databasen PubMed. Sammanställningen av resultaten påvisar att ingefära är effektivt som smärtlindring vid behandling av primär dysmenorré. I studierna som jämförde ingefära med placebo indikerade båda en signifikant skillnad avseende den smärtlindrande effekten (p&lt;0.05). Däremot konstaterades ingen signifikant skillnad på smärtreduktionen mellan NSAID och ingefära (p&gt;0.05). Det sammantagna resultatet av denna litteraturstudien är att ingefära är lika effektivt som NSAID vid primär dysmenorré avseende smärtlindring. Även fast ingefäras verkan har indikerats, krävs fler utförda högkvalificerade studier med höga deltagarantal för att säkerställa effekten av ingefära vid primär dysmenorré. Det kan även vara av intresse att analysera de specifika koncentrationerna av de verksamma komponenterna i ingefära, utvidga jämförelsen av ingefäras effekt med flera olika NSAID samt andra växtbaserade läkemedel och metoder som påvisat smärtlindring vid primär dysmenorré. / Dysmenorrhea is one of the most common gynecological condition reported by women with an estimated prevalence of 67% to 90% around the world. The condition is divided into primary and secondary dysmenorrhea and is defined as painful menstrual cramping in the abdominal region in combination with nausea, vomiting, insomnia, fatigue and diarrhea. The cause of the pain in primary dysmenorrhea is believed to result from an excessive increase in prostaglandin synthesis in the endometrium during the ovulatory cycle, which further causes vasoconstriction of the blood vessels in the uterine and increased uterine muscle contractions. The decrease of blood supply will result in ischemia and therefore induce pain. The treatments for dysmenorrhea include prostaglandin synthesis inhibitors such as Non -Steroidal Anti -Inflammatory Drugs (NSAID). NSAIDs are used as the first line therapy for pain relief of primary dysmenorrhea. In addition, one fourth of the patients don’t experience an effect of the drugs and some women don’t prefer the usage because of the lack of benefit, the adverse side effects or due to cultural reasons thus left with alternative treatments. Alternative non-synthetic treatments, such as herbal drugs, with effectiveness and low toxicity have been of high interest. Ginger, which is a herbal compound, have been reported to have beneficial effects on primary dysmenorrhea by inhibiting the prostaglandin synthesis and subsequent decrease of the pain. The aim of this study was to compare the effectiveness of ginger with NSAID on pain management in primary dysmenorrhea. This study is a literature review where five randomized controlled trials has been evaluated and analyzed. Two of them compared the pain management between NSAID and ginger in primary dysmenorrhea, two studies compared the pain management between placebo and ginger in primary dysmenorrhea and one study compared the pain management between NSAID and placebo in primary dysmenorrhea. All the studies where collected from the database PubMed. Overall the result showed that ginger influences pain relief in primary dysmenorrhea. In the two studies that evaluated gingers effect with placebo, both of them indicated a statistically significant difference in pain reduction (p&lt;0.05). The treatment with ginger resulted in a pain reduction around 61% in the first study respectively around 34% in the second. In the studies which compared NSAID with ginger, the highest reduction NSAID could achieve was 56.5% whereas ginger achieved 60.1%. However, there were no statistically significant reduction in pain between them (p&gt;0.05). The conclusion is that ginger as well as NSAID are effective in relieving pain in women with primary dysmenorrhea. Although the effect of ginger has been observed, further studies are necessary to establish gingers efficacy for the treatment of primary dysmenorrhea. Furthermore, it’s suggested that in the future extend the studies of ginger by comparing with multiple NSAID, other herbal compounds and methods used for primary dysmenorrhea with larger number of patients.

Value Added Services (VASs) have become one of the major revenue generators in the telecom industry. Most of the telecom subscribers have started using VAS and it has become an important service for the customers. The objective of the project is to evaluate and analyse the need for value added services in India. The report begins with a discussion of existing VAS provided by 2G wide area cellular technologies and how these will change with the introduction of 3G technology. Following this the value chain of VAS is discussed. Next new trends, drivers, and challenges of the VAS are discussed in detail. The impact of content developers and software development on VAS are discussed. Then a method to analyse VAS is discussed, followed by method of analysing the ringback tones with respect to a company is provided followed by the method to analyse the importance of the content providers in the value chain. Then the Mobile commerce VAS is analysed in detail and ringback tone service provided by OnMobile Company is analysed in detail, followed by an analysis of the role of content providers in value chain. A survey on different services provided through VAS is taken among few of the VASs users in India and the results are included with graphs in the report. The thesis analysis results are very important in the modern telecommunication industry as VAS plays a major role in generating huge revenue and currently many industries are focusing on to provide mobile commerce services to its customers. The thesis answers various questions like, what are the different M-commerce services that are provided to the customers in the telecom industry. Why OnMobile Company provides different varieties of ringback tones to the user? Why the role of content providers is very important in the Value chain? The report concludes with conclusions explaining the different insights that are gained from the analysis of the VAS (M-Commerce), Ringback tones provided by OnMobile, role of content providers in the Value chain and the survey results. It is followed by the some suggestions and possible future work concerning Value Added Services in India. / Value Added Services (VASs) har blivit en av de största inkomst generatorerna i telekombranschen. De flesta av Telecom abonnenter har börjat använda VAS och det har blivit en viktigare service för kunderna. Målet med projektet är att utvärdera och analysera behovet av mervärdestjänster VAS i Indien. Rapporten inleds med en diskussion av befintliga VAS från 2G stort mobil teknik område och hur dessa kommer att förändras med införandet av 3G-tekniken. Efter detta kommer värdekedjan för VAS att diskuteras. De nästkommande nya trenderna, drivrutiner och utmaningar inom VAS diskuteras mer i detalj. Effekterna från innehållsutvecklare och mjukvaruutvecklingen inom VAS diskuteras också. Sedan kommer metoden för att analysera VAS att diskuteras, följt av en analys av ringsignaltjänsten med avseende på företag och en metod för att analysera betydelsen av innehållsutvecklare inom värdekedjan. Då mobil handel VAS analyseras i detalj och tillbaka ringningston tillhandahålls av OnMobile företag analyseras i detalj, följt av en analys av den roll som leverantörsrollen av innehåll i värdekedjan. En undersökning om olika tjänster som tillhandahålls via VAS tas bland några av de VASS användare i Indien och resultaten visas i grafer i rapporten. Avhandlingen analysresultaten är mycket viktiga i den moderna telekomindustrin som VAS spelar en viktig roll i att genererar stora inkomster och för närvarande många branscher fokuserar på att tillhandahålla mobil handel tjänster till sina kunder. Avhandlingen besvarar frågor som: Vilka är de olika mobila-handelstjänster som tillhandahålls inom telekomindustrin, varför OnMobile tillhandahåller olika typer av ringsignaltjänster till användaren? och Varför innehållsutvecklare är viktiga inom värdekedjan? Rapporten avslutas med slutsatser som förklarar de olika insikter som erhålls från analysen av VAS (M-Commerce), tillbaka ringningstoner från OnMobile, den roll som leverantörer av innehåll i värdekedjan och enkätresultat. Det följs av några förslag och möjliga framtida arbete om Value Added Services i Indien.

Bakgrund: Glykemisk kontroll hos personer med typ 1 diabetes kräver stöd och utbildning av vårdpersonal inom diabetesvården. För att förbättra behandlingsresultat och livskvalitet samt minska risken för komplikationer kan intensiva behandlingsstrategier användas för att sträva efter optimal glykemisk kontroll och hälsa. Syfte: Syftet är att beskriva hur intensivbehandling påverkar HbA1c och hälsa hos personer med diabetes typ 1. Metod: En retrospektiv studie, deskriptiv design med kvantitativ ansats. Urvalet skedde från en diabetesmottagning och utgick från redan insamlade data från ett intensivbehandlingsprojekt. 42 patienter med diabetes typ 1 och HbA1c ≥70 mmol/mol inkluderades i intensivbehandlingsprojektet. De variabler som undersöktes var HbA1c och EQ-VAS, för att undersöka sambandet mellan glykemiskkontroll och skattad hälsa. Huvudresultat: Resultatet visade ett svagt samband mellan sjunkande HbA1c och stigande EQ-VAS vid uppföljningen. Det starkaste signifikanta sambandet sågs i kategorin kontakt med dietist, kopplat till HbA1c och EQ-VAS. I kategorierna patienter med flerdosbehandling av insulinpenna, behandling med insulinpump samt utebliven kontakt med dietist visade inget signifikant samband kopplat till sjunkande HbA1c och stigande EQ-VAS.  Slutsats: Studien visar betydande förbättringar i både HbA1c och EQ-VAS hos patienter med diabetes typ 1 efter intensivbehandling. Positiva samband observerades mellan insulinpumpbehandling och högre EQ-VAS, samt dietistkontakt och minskat HbA1c. Fynden tyder på att intensivbehandlingen, särskilt med dietistrådgivning, effektivt förbättrar glykemisk kontroll och livskvalitet. Ytterligare forskning behövs för att bekräfta dessa resultat. / Background: Glycemic control in individuals with type 1 diabetes requires support and education from diabetes care professionals. To improve treatment outcomes and quality of life while reducing the risk of complications, intensive treatment strategies can be employed to achieve optimal glycemic control and health. Purpose: The purpose is to describe how intensive treatment affects HbA1c and health in individuals with type 1 diabetes. Method: A retrospective study with a descriptive design using a quantitative approach. The sample was selected from a diabetes clinic and relied on previously reported data from an intensive treatment project. 42 patients with type 1 diabetes and HbA1c ≥70 mmol/mol were included in the intensive treatment project. Data were analyzed using Spearman's rank correlation analysis to identify relationships between HbA1c and health. Main Results: The results showed a weak correlation between decreasing HbA1c and increasing EQ-VAS scores at follow-up. The strongest significant correlation was observed in the category of contact with a dietitian, linked to HbA1c and EQ-VAS. In the categories of patients using multiple daily injections with insulin pens, insulin pump therapy, and lack of contact with a dietitian, no significant correlation was found related to decreasing HbA1c and increasing EQ-VAS. Conclusion: The study shows significant improvements in both HbA1c and EQ-VAS in patients with type 1 diabetes after intensive treatment. Positive correlations were observed between insulin pump therapy and higher EQ-VAS scores, as well as between dietitian contact and reduced HbA1c. The findings suggest that intensive treatment, especially with dietitian counseling, effectively enhances glycemic control and quality of life. Further research is needed to confirm these results.

Thesis (MBA)--Stellenbosch University, 1998. / ENGLISH ABSTRACT: The study investigated the divergent practice in the presentation of Value-Added Statements (V AS) by industrial companies on the Johannesburg Stock Exchange. A standard statement (for 1997 only), as suggested by the author, was constructed for all 188 companies analysed to eliminate unusual or faulty recording of certain items. Overall, the calculated value added differed from that published by the companies due to the inclusion of certain items which are specific to particular companies. The information compiled during the investigation will also he used to upgrade the database of the University of Stellenbosch Business School. The results of the study suggest that there are indeed some deep-rooted conceptual problems in reporting value added as well as problems associated with the treatment of individual items in the statement. Taxation reporting in the V AS was found to be the major item where inconsistency was prevalent. Of the 188 companies studied, about forty percent included what the author tenned "taxation mistakes" in their VAS. Minority reporting was found to be another significant problem area where companies were very inconsistent in reporting the item. In addition, there were some strange items that the writer came across in the published VAS. [f value added is to be accepted as a useful tool in financial reporting, that is, if it is to gain popularity and usefulness, it must be derived from a consistent model and should be systematically applied. / AFRIKAANSE OPSOMMING: Die studie het die verskillende wyses ondersoek waarop Toegevoegdewaardestate (TWS) opgestel is deue industriele maatskappye op die Johannesburgse Effektebeurs. 'n Standaard staat (slegs vir 1997) soos voorgestel deur die skrywer is opgestel vir elk van die 188 maatskappye wat ontleed is ten einde ongewone of foutiewe rapportering te elimineer. Oor die aigemeen het die berekende toegevoegde waarde verskil van die syfers soos gepubliseer deur die maatskappy. Die verskille was hoofsaaklik toe te skryf aan die insluiting van sekere items wat uniek was aan bepaaJde maatskappye. Die informasie versamel gedurende hierdie ondersoek sal ook gebruik word om die databasis van die Bestuurskool van die Universiteit van Stellenbosch op te gradeer. Die resultate van die studie het getoon dat daar weI sommige diep-geworteide konseptuele probleme in die rapportering van toegevoegde waardc bestaan het sowel as probleme geassosieer met die hantering van individuele items in die TWS. Veertig persent van die 188 maatskappye ondersoek, het belastingfoute (soos deur die skrywer omskryf) ingesluit in die gepubliseerde TWS. Die rapportering van minderheidsbelang was ook 'n groot probleem area wat gelei het tot 'n groot mate van inkonsekwente rapportering. Verder het die skrywer op 'n hele aantal ongewone items in die gepubliseerde TWS gevind. As toegevoegde waarde as 'n handige hulpmiddel in finansiele rapportering aanvaar wil word, dit is om groter populariteit en groter gebruikswaarde te verkry, sal dit ontwikkel moet word uit 'n bepaalde model, en op 'n sistematiese wyse opgestel word.