Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment. The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate. / Management Accounting / MPhil (Accounting Sciences)

No Rio Grande do Sul, a bovinocultura de corte é uma atividade de importância histórica, fundamental na formação da economia, cultura e, mesmo, do ‘território’ do estado. A atividade foi favorecida pelo ecossistema pastoril que caracteriza as regiões da Campanha e dos Campos de Cima da Serra. Esta última está localizada no nordeste do estado do Rio Grande do Sul, onde é produzido o Queijo Serrano. A produção de queijo remonta à época da ocupação do território pelos primeiros habitantes não indígenas, tendo características específicas e sendo feito artesanalmente. A produção de queijo a partir do leite da bovinocultura de corte constitui uma particularidade do sistema, já que ele não foi intencionalmente organizado em função da produção do queijo. Por outro lado, a atividade de queijaria tem importância crescente na ocupação das famílias, e o Queijo Serrano, além de reconhecido e procurado por consumidores, tem potencial de gerar externalidades positivas, constituindo fonte de renda, ocupação, e contribuindo para manutenção de uma cultura e de um ecossistema. Por estar localizado em uma área sem aptidão à agricultura de escala, muitas das características do sistema de produção foram preservadas. O mesmo observa-se no modo de organização social. Ainda, por estar situado sobre um ecossistema de pastagens naturais, a manutenção do sistema pecuário, significa a preservação de um modo sustentável de exploração dos recursos naturais, que traz consigo também a preservação de valores culturais e históricos. / In Rio Grande do Sul, cattle raising is a historically important activity, crucial in the formation of economy, culture and even the 'territory' of the state. The activity was favored by the pastureland ecosystem characterizing the areas of the Campanha and the Campos de Cima da Serra. The latter is located in the northeast of Rio Grande do Sul where the Serrano Cheese is produced. Its production dates back to the period of land occupation by the early nonindigenous people, it has specific features and it is still produced in artisanal fashion. Cheese production from milk of beef cattle is a particularity of the system, as it was not purposefully organized to produce cheese. On the other hand, cheese have a growing importance in family occupation, and the locally-produced cheese is appreciated for by the consumers, but also has the potential to generate positive externalities, constituting a source of income and occupation as well as contributing to the maintenance of a culture and an ecosystem. As it is located in an area unsuitable for full-scale agriculture, many of the characteristics of the production system were conserved. The same is observed in the mode of social organization. Also, because it is located on an ecosystem of natural grasslands, the maintenance of the cattle raising system by the cheese production entails the conservation of a sustainable mode of exploitation of natural resources, which brings with it the conservation of cultural and historical values.

O tema da valorização de alimentos tradicionais e artesanais tem recebido redobrada atenção no momento atual, em que, por um lado, há crescente demanda de consumidores por alimentos naturais, artesanais, diferenciados e, por outro lado e ao mesmo tempo, realiza-se discussão significativa no que tange a critérios de produção e avaliação desses produtos que, dadas as especificidades, têm suas características comprometidas se avaliados de acordo com os mesmos critérios que regem a produção industrial de alimentos. É nesse contexto que a presente pesquisa está inserida. Para o desenvolvimento da pesquisa, foi tomado como objeto de estudo o Queijo Serrano, queijo tradicional feito artesanalmente a partir de leite cru nos Campos de Cima da Serra, região nordeste do Rio Grande do Sul. Os dados empíricos foram obtidos a partir de pesquisa etnográfica, que priorizou especialmente produtores e consumidores como interlocutores, mas também técnicos e comerciantes de queijo. A análise dos dados obtidos proporcionou elementos para discutir a relação entre os modos de vida dos produtores e a produção de queijo, para apreender as práticas, significados e lógicas associadas à produção, bem como aos utensílios empregados e ao próprio uso de leite cru para a elaboração do produto. No que diz respeito ao consumo de Queijo Serrano, o estudo discute as percepções de risco dos moradores da região em relação ao produto e, ainda, as relações por meio das quais os queijos são comercializados, costumeiramente fundamentadas na reputação dos produtores e em relações de proximidade. Mudanças em curso na região têm, com maior ou menor intensidade, resultado em alterações nos modos de produção, o que pode até mesmo afetar a manutenção de características que conferem singularidade ao Queijo Serrano. Evidenciando a relevância da legitimação de conhecimentos empregados na produção tradicional de alimentos, este estudo busca contribuir para a valorização e proteção desse tipo de produção, associada não apenas à manutenção da renda como também à salvaguarda dos modos de produzir esses alimentos e dos modos de vida das famílias produtoras. / The debate on the valorisation of traditional and artisanal food has been receiving increased attention recently. While there is growing consumer demand for natural, artisanal and unique foods, simultaneously, there is a significant discussion about the criteria used to assess these products which, given their singularity, can compromise their features if they are evaluated according to the same criteria which regulate industrial food production This research was conducted taking into account this context. For the development of this study, Serrano Cheese was taken as the object of research; this is a handmade traditional cheese made from raw milk and produced in Campos de Cima da Serra, a region located in the northeast area of Rio Grande do Sul, the southernmost state of Brazil. Empirical data were obtained from ethnographic research which prioritised information especially from producers and consumers but also from technicians and cheese sellers. The data analysis provided elements to discuss the relationship between producers’ lifestyles and cheese production; and to capture the practices, meanings and logics associated with the production and with the equipment, the tools and the raw milk employed in the production of the cheese. Regarding the consumption of Serrano Cheese, the study discusses the risk perceptions of local inhabitants in relation to the product, and the channels through which the cheeses are sold, usually based on the reputation of the producers and on close relationships. Changes in progress in the region, to varying degrees, have been resulting in alterations in the production methods, which can even affect the maintenance of those characteristics which make Serrano Cheese unique. By evidencing the significance of the knowledge legitimation employed in traditional food production, this study aims to contribute towards the enhancement and protection of this sort of production, which in turn is associated not only with the income maintenance but also with the safeguarding of the production methods and the lifestyle of producer families.

O tema da valorização de alimentos tradicionais e artesanais tem recebido redobrada atenção no momento atual, em que, por um lado, há crescente demanda de consumidores por alimentos naturais, artesanais, diferenciados e, por outro lado e ao mesmo tempo, realiza-se discussão significativa no que tange a critérios de produção e avaliação desses produtos que, dadas as especificidades, têm suas características comprometidas se avaliados de acordo com os mesmos critérios que regem a produção industrial de alimentos. É nesse contexto que a presente pesquisa está inserida. Para o desenvolvimento da pesquisa, foi tomado como objeto de estudo o Queijo Serrano, queijo tradicional feito artesanalmente a partir de leite cru nos Campos de Cima da Serra, região nordeste do Rio Grande do Sul. Os dados empíricos foram obtidos a partir de pesquisa etnográfica, que priorizou especialmente produtores e consumidores como interlocutores, mas também técnicos e comerciantes de queijo. A análise dos dados obtidos proporcionou elementos para discutir a relação entre os modos de vida dos produtores e a produção de queijo, para apreender as práticas, significados e lógicas associadas à produção, bem como aos utensílios empregados e ao próprio uso de leite cru para a elaboração do produto. No que diz respeito ao consumo de Queijo Serrano, o estudo discute as percepções de risco dos moradores da região em relação ao produto e, ainda, as relações por meio das quais os queijos são comercializados, costumeiramente fundamentadas na reputação dos produtores e em relações de proximidade. Mudanças em curso na região têm, com maior ou menor intensidade, resultado em alterações nos modos de produção, o que pode até mesmo afetar a manutenção de características que conferem singularidade ao Queijo Serrano. Evidenciando a relevância da legitimação de conhecimentos empregados na produção tradicional de alimentos, este estudo busca contribuir para a valorização e proteção desse tipo de produção, associada não apenas à manutenção da renda como também à salvaguarda dos modos de produzir esses alimentos e dos modos de vida das famílias produtoras. / The debate on the valorisation of traditional and artisanal food has been receiving increased attention recently. While there is growing consumer demand for natural, artisanal and unique foods, simultaneously, there is a significant discussion about the criteria used to assess these products which, given their singularity, can compromise their features if they are evaluated according to the same criteria which regulate industrial food production This research was conducted taking into account this context. For the development of this study, Serrano Cheese was taken as the object of research; this is a handmade traditional cheese made from raw milk and produced in Campos de Cima da Serra, a region located in the northeast area of Rio Grande do Sul, the southernmost state of Brazil. Empirical data were obtained from ethnographic research which prioritised information especially from producers and consumers but also from technicians and cheese sellers. The data analysis provided elements to discuss the relationship between producers’ lifestyles and cheese production; and to capture the practices, meanings and logics associated with the production and with the equipment, the tools and the raw milk employed in the production of the cheese. Regarding the consumption of Serrano Cheese, the study discusses the risk perceptions of local inhabitants in relation to the product, and the channels through which the cheeses are sold, usually based on the reputation of the producers and on close relationships. Changes in progress in the region, to varying degrees, have been resulting in alterations in the production methods, which can even affect the maintenance of those characteristics which make Serrano Cheese unique. By evidencing the significance of the knowledge legitimation employed in traditional food production, this study aims to contribute towards the enhancement and protection of this sort of production, which in turn is associated not only with the income maintenance but also with the safeguarding of the production methods and the lifestyle of producer families.

No Rio Grande do Sul, a bovinocultura de corte é uma atividade de importância histórica, fundamental na formação da economia, cultura e, mesmo, do ‘território’ do estado. A atividade foi favorecida pelo ecossistema pastoril que caracteriza as regiões da Campanha e dos Campos de Cima da Serra. Esta última está localizada no nordeste do estado do Rio Grande do Sul, onde é produzido o Queijo Serrano. A produção de queijo remonta à época da ocupação do território pelos primeiros habitantes não indígenas, tendo características específicas e sendo feito artesanalmente. A produção de queijo a partir do leite da bovinocultura de corte constitui uma particularidade do sistema, já que ele não foi intencionalmente organizado em função da produção do queijo. Por outro lado, a atividade de queijaria tem importância crescente na ocupação das famílias, e o Queijo Serrano, além de reconhecido e procurado por consumidores, tem potencial de gerar externalidades positivas, constituindo fonte de renda, ocupação, e contribuindo para manutenção de uma cultura e de um ecossistema. Por estar localizado em uma área sem aptidão à agricultura de escala, muitas das características do sistema de produção foram preservadas. O mesmo observa-se no modo de organização social. Ainda, por estar situado sobre um ecossistema de pastagens naturais, a manutenção do sistema pecuário, significa a preservação de um modo sustentável de exploração dos recursos naturais, que traz consigo também a preservação de valores culturais e históricos. / In Rio Grande do Sul, cattle raising is a historically important activity, crucial in the formation of economy, culture and even the 'territory' of the state. The activity was favored by the pastureland ecosystem characterizing the areas of the Campanha and the Campos de Cima da Serra. The latter is located in the northeast of Rio Grande do Sul where the Serrano Cheese is produced. Its production dates back to the period of land occupation by the early nonindigenous people, it has specific features and it is still produced in artisanal fashion. Cheese production from milk of beef cattle is a particularity of the system, as it was not purposefully organized to produce cheese. On the other hand, cheese have a growing importance in family occupation, and the locally-produced cheese is appreciated for by the consumers, but also has the potential to generate positive externalities, constituting a source of income and occupation as well as contributing to the maintenance of a culture and an ecosystem. As it is located in an area unsuitable for full-scale agriculture, many of the characteristics of the production system were conserved. The same is observed in the mode of social organization. Also, because it is located on an ecosystem of natural grasslands, the maintenance of the cattle raising system by the cheese production entails the conservation of a sustainable mode of exploitation of natural resources, which brings with it the conservation of cultural and historical values.

The quest to achieve high resolution in ion mobility spectrometry (IMS) has continued to challenge scientist and engineers in the field of separation science. The low resolution presently attainable in IMS has continued to negatively impact its utility and acceptance. Until now, efforts to improve the resolution have mainly focused on better instrumentation and detection methods. However, since the resolution of IMS is diffusion limited, it makes sense to address this limitation in order to attain high resolution. This dissertation presents a new IMS technique, which utilizes a high electric field and opposing high gas flow velocity with the aim to improve resolution. This approach essentially reduces the residence time of ions in the analyzer. This new technique is called "counter-flow ion mobility analysis" (CIMA). Theoretical modeling of this new technique predicted that a resolution of over 1000 is possible, which is over one order of magnitude better than that of conventional IMS techniques currently used. A wind tunnel was designed and constructed to produce a plug gas flow profile that is needed for CIMA. The test region of the wind tunnel was used as the CIMA analyzer region and was constructed from power circuit boards, PCBs, (top and bottom walls) and conductive plastic side walls. An inclined electric field was created by applying suitable voltages to multiple electrode traces on the PCBs. This inclined field, when resolved into its x- and y-components, was used to oppose the counter-gas flow and transport the ions to the detector, respectively. The results obtained did not show an improvement over conventional IMS techniques because of a limitation in the voltage that could be applied to the analyzer region. However, the results predict that high resolution is possible if (1) the ratio of the electric fields in the horizontal (x direction) to the vertical (y direction) is within the range of 2--0.5, (2) very high electric field and high gas flow velocities are applied, and (3) wall effects in the counter-flow gas profile are eliminated. While the resolution obtained using the present instrumentation is far from what was predicted, the foundation for ultimately achieving high resolution has been laid. The use of a wind tunnel has made the instrumentation possible. As far as the author knows, this is the first time a wind tunnel has been used in chemical measurement instrumentation. Chapter 5 of this dissertation, reports a method developed for predicting the reduced mobility constants, of chemical compounds. This method uses a purely statistical regression analysis for a wide range of compounds which is different from similar methods that use a neural network. The calculated value for this method was 87.4% when calculated values were plotted against experimental K0 values, which was close to the value for the neural network method (i.e., 88.7%).

This study is an art history of Santa Maria dei Carmini, Venice, from its foundation in c. 1286 to the present day, with a special focus on the late Renaissance period (c. 1500-1560). It explores a relatively overlooked corner of Renaissance Venice and provides an opportunity to study the Carmelite Order's relationship to art. It seeks to answer outstanding questions of attribution, dating, patronage, architectural arrangements and locations of works of art in the church. Additionally it has attempted to have a diverse approach to problems of interpretation and has examined the visual imagery's relationship to the Carmelite liturgy, religious function and later interpretations of art works. Santa Maria dei Carmini was amongst the largest basilicas in Venice when it was completed and the Carmelites were a major international order with a strong literary tradition. Their church in Venice contained a wealth of art works produced by one of the most restlessly inventive generations in the Western European tradition. Chapter 1 outlines a history of the Carmelites, their hagiography and devotions, which inform much of the discussion in later chapters. The second Chapter discusses the early history of the Carmelite church in Venice, establishing when it was founded, and examining the decorative aspects before 1500. It demonstrates how the tramezzo and choir-stalls compartmentalised the nave and how these different spaces within the church were used. Chapter 3 studies two commissions for the decoration of the tramezzo, that span the central period of this thesis, c. 1500-1560. There it is shown that subjects relevant to the Carmelite Order, and the expected public on different sides of the tramezzo were chosen and reinterpreted over time as devotions changed. Cima da Conegliano's Adoration of the Shepherds (c. 1511) is discussed in Chapter 4, where the dedication of the altar is definitively proven and the respective liturgy is expanded upon. The tradition of votive images is shown to have influenced Cima's representation of the donor. In Chapter 5 Cima's altarpiece for the Scuola di Sant'Alberto's altar is shown to have been replaced because of the increasing ambiguity over the identification of the titulus after the introduction of new Carmelite saints at the beginning of the century. Its compositional relationship to the vesperbild tradition is also examined and shown to assist the faithful in important aspects of religious faith. The sixth chapter examines the composition of Lorenzo Lotto's St Nicholas in Glory (1527-29) and how it dramatises the relationship between the devoted, the interceding saints and heaven. It further hypothesises that the inclusion of St Lucy is a corroboration of the roles performed by St Nicholas and related to the confraternity's annual celebrations in December. The authorship, date and iconography of Tintoretto's Presentation of Christ (c. 1545) is analysed in Chapter 7, which also demonstrates how the altarpiece responds to the particular liturgical circumstances on the feast of Candlemas. The final chapter discusses the church as a whole, providing the first narrative of the movement of altars and development of the decorative schemes. The Conclusion highlights the important themes that have developed from this study and provides a verdict on the role of ‘Carmelite art' in the Venice Carmini.