Describe la frecuencia de tipo de reborde residual alveolar según la clasificación de Seibert asociado a edad e historia de uso previo o no de prótesis completa. Estudio descriptivo, observacional y transversal, la muestra está conformada por 30 pacientes. Mediante examen clínico intraoral se registra la información obtenida en una ficha de recolección de datos. Es analizado mediante estadística descriptiva, aplicando el paquete estadístico SPSS 21.0. De los resultados se concluye que el reborde alveolar residual tipo 2 de Seibert es el que más se presenta en la muestra. La reabsorción del reborde alveolar residual aumenta en pacientes de edad avanzada y un factor que influye es la prótesis dental. / Tesis

Expanze, Nový trh, Rozvoj trhu, Situační analýza, Marketingový mix, Internetový marketing

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

In the South African context adolescents need to cope with societal and family-related stressors seen as everyday stressors, such as parental divorce, violence in communities, bereavement and pressure in schools. Research has shown that these everyday stressors could have negative effects on their well-being. It was further seen that such a high exposure to everyday stress like school-based stressors leads to an increase in unhealthy behaviour, such as smoking and alcohol use in early adolescents. It is for this reason that resilience in adolescence is such an important factor. With all the challenges and everyday stress experienced by early adolescents, the wellness and resiliency perspective adds a positive angle to adolescent functioning. Constructively coping with everyday stress can therefore lead towards well-being. The purpose of this study was to explore how early adolescents cope with everyday stress. A qualitative research method was used with an embedded case study research design. A voluntary sample was drawn, consisting of 15 South African early adolescents from two schools in Gauteng (ages 12 to 15 years; boys and girls). Data on the subjective experience of coping strategies with everyday stress was gathered through individual semi-structured interviews (ten participants) and drawings to aid the verbalisation of their coping strategies. A focus group discussion with a different set of five participants added to the richness of data and to crystallisation, as they discussed themes which emerged from the individual interviews. Data were analysed thematically and visually. The results indicated that early adolescents experienced different types of everyday stress which accordingly needed a variety of coping strategies. Participants coped using intrapersonal resources (existential belief, creative activities, cognitive coping), interpersonal strengths (family, friends, social media) and behaviour-focussed coping (physical activity, fine motor behaviour). These coping strategies linked with the six modalities outlined in Lahad’s BASIC Ph resiliency model, namely beliefs, affect, social interaction, imagery, cognition and physical activity. Of special interest was the clear indication of the role of social media as part of their coping strategies. / MA (Research Psychology), North-West University, Potchefstroom Campus, 2014

Internationally, the debate on business and human rights has evolved within the last decade, with more efforts being made to address the issue of what role corporations play in the human rights domain. The latest international effort to address the issue was the adoption of the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy Framework” by the United Nations Human Rights Council in 2011. In brief, the Guiding Principles observe that the state must protect human rights, that businesses must respect human rights, and that there should be effective remedies for human rights violations. Locally, the Constitutional Court of South Africa ruled that mineworkers who are eligible to get compensation under the Occupational Diseases in Mines and Works Act had a common law right to sue the employer for injuries sustained at work. This was despite the fact that legislation was put in place to replace the common law liability of an employer for injuries or death sustained at work. On a broader scale, the Guiding Principles then formed the yardstick for the determination of whether there are adequate and effective remedies for human rights violations in the South African mining industry. The investigation essentially leads to the conclusion that the South African state has not fallen short of its duty to protect and to provide sufficient remedies for businessrelated human rights violations in the mining industry. The forums are in place and there is legislation that also provides for compensation as remedies for either injuries or death at work. Some issues of concern are the accessibility of the structures in place to address human rights violations, the disparity between compensation provided for in different legislation, and the lack of a more proactive approach by the Human Rights Commission. / LLM (Import and export Law), North-West University, Potchefstroom Campus, 2014

“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

In the South African context adolescents need to cope with societal and family-related stressors seen as everyday stressors, such as parental divorce, violence in communities, bereavement and pressure in schools. Research has shown that these everyday stressors could have negative effects on their well-being. It was further seen that such a high exposure to everyday stress like school-based stressors leads to an increase in unhealthy behaviour, such as smoking and alcohol use in early adolescents. It is for this reason that resilience in adolescence is such an important factor. With all the challenges and everyday stress experienced by early adolescents, the wellness and resiliency perspective adds a positive angle to adolescent functioning. Constructively coping with everyday stress can therefore lead towards well-being. The purpose of this study was to explore how early adolescents cope with everyday stress. A qualitative research method was used with an embedded case study research design. A voluntary sample was drawn, consisting of 15 South African early adolescents from two schools in Gauteng (ages 12 to 15 years; boys and girls). Data on the subjective experience of coping strategies with everyday stress was gathered through individual semi-structured interviews (ten participants) and drawings to aid the verbalisation of their coping strategies. A focus group discussion with a different set of five participants added to the richness of data and to crystallisation, as they discussed themes which emerged from the individual interviews. Data were analysed thematically and visually. The results indicated that early adolescents experienced different types of everyday stress which accordingly needed a variety of coping strategies. Participants coped using intrapersonal resources (existential belief, creative activities, cognitive coping), interpersonal strengths (family, friends, social media) and behaviour-focussed coping (physical activity, fine motor behaviour). These coping strategies linked with the six modalities outlined in Lahad’s BASIC Ph resiliency model, namely beliefs, affect, social interaction, imagery, cognition and physical activity. Of special interest was the clear indication of the role of social media as part of their coping strategies. / MA (Research Psychology), North-West University, Potchefstroom Campus, 2014

Internationally, the debate on business and human rights has evolved within the last decade, with more efforts being made to address the issue of what role corporations play in the human rights domain. The latest international effort to address the issue was the adoption of the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy Framework” by the United Nations Human Rights Council in 2011. In brief, the Guiding Principles observe that the state must protect human rights, that businesses must respect human rights, and that there should be effective remedies for human rights violations. Locally, the Constitutional Court of South Africa ruled that mineworkers who are eligible to get compensation under the Occupational Diseases in Mines and Works Act had a common law right to sue the employer for injuries sustained at work. This was despite the fact that legislation was put in place to replace the common law liability of an employer for injuries or death sustained at work. On a broader scale, the Guiding Principles then formed the yardstick for the determination of whether there are adequate and effective remedies for human rights violations in the South African mining industry. The investigation essentially leads to the conclusion that the South African state has not fallen short of its duty to protect and to provide sufficient remedies for businessrelated human rights violations in the mining industry. The forums are in place and there is legislation that also provides for compensation as remedies for either injuries or death at work. Some issues of concern are the accessibility of the structures in place to address human rights violations, the disparity between compensation provided for in different legislation, and the lack of a more proactive approach by the Human Rights Commission. / LLM (Import and export Law), North-West University, Potchefstroom Campus, 2014

SANTRAUKA Europos Sąjungos susivienijimų teisinės formos: problemos ir perspektyvos Šiame magistro darbe yra analizuojamos Europos Sąjungos susivienijimų teisinės formos, šioms teisinėms formoms keliami tikslai, esamas ar numatomas šių teisinių formų reguliavimas bei jo atitikimas ES susivienijimų teisinėms formoms keliamiems tikslams. Taip pat yra analizuojama Europos Sąjungos pirminėje teisėje įtvirtinta įsisteigimo laisvė, šios laisvės dabartinės ribos ir įsisteigimo laisvės santykis su ES susivienijimų teisinėmis formomis. Pirmoje darbo dalyje yra analizuojama bendrovių įsisteigimo laisvė, įtvirtinta pirminėje ES teisėje bei nustatinėjamos dabartinės įsisteigimo laisvės ribos, atsižvelgiant į ES teisės aktus ir ypatingai į šiam klausimui aktualią Europos Teisingumo Teismo praktiką. Pateikiama dabartinių įsisteigimo laisvės ribų įtaka ES susivienijimų teisinėms formoms. Antroje darbo dalyje nagrinėjamos įtvirtintos ES susivienijimų teisinės formos: Europos Ekonominių Interesų Grupė (EEIG), Europos Bendrovė (SE) ir Europos Kooperatinė Bendrovė (SCE). Šioje darbo dalyje nustatoma kiekvienos iš jau įtvirtintų ES susivienijimų teisinių formų istorinė raida, pateikiama šioms teisinėms formoms keliamų tikslų bei pagrindinių reglamentavimo klausimų analizė. Taip pat yra pateikiamos pagrindinės su šiomis teisinėmis formomis susijusios problemos ir galimi šių problemų sprendimo variantai. Trečioje darbo dalyje analizuojamos planuojamos įtvirtinti ES susivienijimų teisinės formos:... [toliau žr. visą tekstą] / ZUSAMMENFASSUNG Die Gesellschaftsformen der Europäischen Union: Probleme und Perspektiven In der vorliegenden Arbeit werden die Gesellschaftsformen der Europäischen Union, die für sie gesetzten Ziele und eingeführte oder noch geplante Regelungen dieser Formen behandelt. Es wird auch analysiert, ob die Regelungen der Gesellschaftsformen deren Zielen entsprechen. Ausserdem wird die im EU-Primärrecht verankerte Niederlassungsfreiheit, die Grenzen der Niederlassungsfreiheit und deren Verhältnis zu den Gesellschaftsformen der Europäischen Union behandelt. Der erste Teil der Arbeit befasst sich mit der im EU-Primärrecht verankerten Niederlassungsfreiheit für Gesellschaften. Es werden auch heutige Grenzen der Niederlassungsfreiheit auf Grund der Rechtsprechung des Europäischen Gerichtshofes festgestellt. Ausserdem wird das Verhältnis zwischen der Niederlassungsfreiheit und den Gesellschaftsformen der Europäischen Union dargestellt. Im zweiten Teil der Arbeit werden folgende, schon vorhandene Gesellschaftsformen der Europäischen Union analysiert: Die Europäische Wirtschaftliche Interessenvereinigung (EWIV), die Europäische Gesellschaft (SE) und die Europäische Genossenschaft (SCE). Es wird kurz auf die historische Entwicklung dieser Formen hingewiesen, dann befasst man sich mit der Feststellung der Ziele, die für die einzelnen Gesellschaftsformen gesetzt sind und mit der Regelungsanalyse der einzelnen Gesellschaftsformen. Es werden auch die größten Probleme bezüglich dieser... [to full text]

Hierdie studie ondersoek die beroepsgeleenthede vir literatuurgraduandi in postapartheid Suid-Afrika. Die subjekvorming van literatuurstudente en -dosente word ondersoek deur ideologie-kritiese analises van akademiese en politieke diskoers. Uit die analises blyk 'n kloof tussen die wêreld van werk en die akademiese ivoortoring, tussen brood en boeke. Dit blyk dat diskoers uit die beroepswêreld nie die ivoortoring deurdring en die literêr-akademiese diskoers insemineer nie. Die kloof word toegeskryf aan akademiese magsverhoudings wat subjekvorming reguleer, en aan die ideologiese prosesse waarmee literatore gemarginaliseer word in die "regte wêreld". As 'n eerste stap ondersoek die studie die akademie as 'n kerngesin en pas Luce lrigaray se feministiese psigoanalise toe op die verhouding tussen dosente en studente. Die gevolgtrekking is dat literatuurdosente die ekonomiese potensiaal van literatuurgraduandi uitsluit, om so hulle eie subjek nisse as houers van simboliese kapitaal vol te staan. Subjekvorming is 'n beweging vanaf die (akademiese) kerngesin in die wyer wêreld in. Daarom ondersoek die studie in 'n tweede stap hoe literatuurgraduandi se subjekvorming plaasvind in die drie ideologiese staatsapparate (ISA's) van Althusser (ekonomie, onderwys en politiek). Hieruit spruit insigte oor identiteitsvorming in die spanningsvelde tussen kapitalisme, postkolonialisme, neokolonialisasie en globalisasie. Dit blyk dat literatuurgraduandi goed kan vaar in ruwe nuwe ekonomiese terreine soos ontwikkelingswerk, omgewingsonderwys, kennisbestuur en elektroniese joernalistiek. Hulle is egter nie bewus van hierdie beroepsgeleenthede nie, as gevolg van die kloof tussen brood en boeke. Om die kloof te oorbrug, beveel die studie in 'n derde stap aan dat literatuuronderrigdoelstellings eksplisiet vertaal moet word tot beroepsvaardighede. Om literatuurdosente te help om doelstellings te formuleer wat begeerlik is op die arbeidsmark, is 'n interaktiewe rekenaarprogram ontwikkel as deel van die studie. Dit is beskikbaar op die internet by http://www.smartt.co.za/wizz/wizz.htm Literatuurdosente kan die kloof ook oorbrug deur studente te bemagtig deur middel van die dialogiese onderrigmetode, soos ontwikkel deur bevrydinspedagoog Paulo Freire. Verder kan dosente die magsverhoudings van die akademie dekonstrueer en as radikale dosent onderrig bied in dissent en diskursiewe vaardighede. Dissent en diskursiewe vaardighede is ook kosbaar op die arbeidsmark, en aktiveer literatuurdosente en -studente se vryheid en verantwoordelikheid om hulle eie subjek nisse te bepaal en etiese plekke in te neem as kritiese en revolusionêre intellektueles. / Thesis (Ph.D. (Applied Language and Literary Studies))--Potchefstroom University for Christian Higher Education, 2002