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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

The effectiveness of internal control activities to combat occupational fraud risk in fast-moving consumer goods small, medium and micro enterprises (SMME’s) in the Cape Metropole

Petersen, Ashwin January 2018 (has links)
Thesis submitted in fulfilment of the requirements for the degree Master of Technology: Internal Auditing in the Faculty of Business and Management Sciences at the Cape Peninsula University of Technology / South African Small, Medium and Micro Enterprises (SMMEs) play an important role in the stimulation of the national economy. However, according to previous research studies, these business entities have one of the worst sustainability rates in the world as approximately 80% of South African SMMEs tend to fail after being in operation for only three years. Taking the weak sustainability rate of these business entities into account, further studies suggest that South African SMMEs operate in a harsh economic environment, which, in turn, creates a breeding ground for risks to realise in, including that of occupational fraud risk. According to scholarly literature, the occurrence of occupational fraud risk is believed to stem from the utilisation of inadequate and/or ineffective internal control activities – South African SMMEs, in general, are believed to make use of inadequate and/or ineffective internal control activities. For this research study, focus was placed on investigating the effectiveness of internal control activities used within South African fast-moving consumer goods (FMCG) SMMEs to combat occupational fraud risk. This was achieved by conducting a literature review (see Chapter 2) to assist in the development of a survey to, in turn, conduct empirical research by collecting quantitative data from respondents (see Chapter 3). All relevant quantitative data gleaned were analysed using both descriptive statistics and inferential statistics (see Chapter 4). Based on the analysed data, it was found that although implemented internal control activities in sampled South African FMCG SMMEs were customised, a few internal control activities assisted in the combating of occupational fraud risk while the bulk of internal control activities did not assist in combating occupational fraud risk. Stemming from the study conducted, the inference was made that the occurrence (realisation) of occupational fraud risk may be exacerbated by the implemented internal control activities in South African FMCG SMMEs due to their ineffectiveness.
12

Small economies and their development in the Multilateral Trade System: Correlation between economic and political environment and trade performance of small economies.

Thierry, Galani Tiemeni January 2007 (has links)
<p> <p>&nbsp / </p> </p> <p align="justify">At the heart of this study is the topic of small economies in the Multilateral Trade System (MTS). The study examines the World Trade Organisation&rsquo / s (WTO) legal framework and policy objectives in order to develop a comprehensive definition of small economies as a group of WTO members with specific needs. Particular attention is given to the determination of the specific characteristics of small economies, as well as the issues and constraints they are facing in the MTS. The study explores solutions proposed in order to tackle the constraints to the effective integration of small economies in the MTS, with specific reference to the policy reasoning of small economies. More importantly, the study explores the impact of the size factor, which is certainly not only a burden on the growth and development perspectives of the considered entity, but which may also become an advantage and promotes the trade performance of a small economy. Hypotheses are then made relating to the relevance of the economic and political environments in the determination of a successful (or not) integration, and participation, of a small economy in the MTS. A crucial argument developed is that the differences observed between countries sharing similar characteristics of smallness, vulnerability and remoteness/landlockedness, illustrates the fact that what ultimately matters is the interplay of factors related to the economic and political environments, the effect of which is to promote or constrain (depending on the case) successful integration of the small economy in the MTS.</p>
13

Small economies and their development in the Multilateral Trade System: Correlation between economic and political environment and trade performance of small economies.

Thierry, Galani Tiemeni January 2007 (has links)
<p> <p>&nbsp / </p> </p> <p align="justify">At the heart of this study is the topic of small economies in the Multilateral Trade System (MTS). The study examines the World Trade Organisation&rsquo / s (WTO) legal framework and policy objectives in order to develop a comprehensive definition of small economies as a group of WTO members with specific needs. Particular attention is given to the determination of the specific characteristics of small economies, as well as the issues and constraints they are facing in the MTS. The study explores solutions proposed in order to tackle the constraints to the effective integration of small economies in the MTS, with specific reference to the policy reasoning of small economies. More importantly, the study explores the impact of the size factor, which is certainly not only a burden on the growth and development perspectives of the considered entity, but which may also become an advantage and promotes the trade performance of a small economy. Hypotheses are then made relating to the relevance of the economic and political environments in the determination of a successful (or not) integration, and participation, of a small economy in the MTS. A crucial argument developed is that the differences observed between countries sharing similar characteristics of smallness, vulnerability and remoteness/landlockedness, illustrates the fact that what ultimately matters is the interplay of factors related to the economic and political environments, the effect of which is to promote or constrain (depending on the case) successful integration of the small economy in the MTS.</p>
14

Facilitating awareness in children from a low socio-economic environment using the art-making process / J.M. Rousseau.

Rousseau, Jennifer Maria January 2013 (has links)
Gestalt theory and Positive Psychology formed the underlying theoretical frameworks of this study. Both Gestalt theory and Positive Psychology adopt a positive outlook towards human nature with the possibility of individuals becoming self-supporting and fully functioning. Both theories also regard awareness to be paramount in establishing healthy self-regulation and optimal well-being. Both Gestalt theory and Positive Psychology provided the link between the concepts, and were also used to describe the main concepts in the study. A review of the literature shows that children living in underprivileged communities often face many environmental stressors that can impact on their well-being and optimal psychological, cognitive, emotional and physical functioning. When this occurs, children are often not able to meet very important needs. They may have to find alternative ways to „survive‟ and protect themselves from certain stressors and cope with their environment. Very often these coping strategies are dysfunctional and certain parts within the child can become cut off or pushed aside, severing healthy contact with the environment. The child may also experience a sense of numbing and lack of awareness of senses, emotions and thoughts. The child is therefore living out of awareness. The literature suggests that the process of artmaking can contribute to facilitating awareness, which can enhance selfunderstanding and possibly lead to a greater sense of well-being. The researcher attempted to explore the kinds of awareness that could be facilitated through the artmaking process. A qualitative research design with a phenomenological strategy of enquiry was used for this study. Seven children in middle childhood living in a low socio-economic community took part in the study. They were between the ages of eleven and twelve years and had suffered some form of environmental stress. They had been subjected to substance and alcohol abuse, violence, death and divorce. Focus groups and semi-structured interviews were used in order to understand what awareness may have been facilitated in children during the art-making process. The data collected were analysed thematically. The results revealed that the art-making process enabled the participants to experience certain kinds of awareness. The participants became aware of certain emotions and feelings like happiness, enjoyment, calmness, pride and mastery, as well as feelings of anger, sadness and denial. The participants were able to recognise and express positive emotions, but it appeared that the more complex emotions were recognised although not expressed. The most common emotion experienced by the participants was the sense of happiness and enjoyment they seemed to feel as they worked with the different art materials. It appeared that the playful nature of the art-making process kept them engaged and in contact with the process. The participants also became aware of a range of tactile experiences that each art medium offered; clay, paint, collage, hand printing and texture rubbings. These tactile experiences led them to an awareness of feelings and associations. The findings also indicated that the participants became aware of a sense of agency, as they appeared to have a sense of control and empowerment over the art mediums. This element of control over the art mediums seemed to afford the participants the ability to change what they did not like in their art work. This ability to change things appeared to feed back to, and enhance, their sense of empowerment. Through the findings of the study, as well as from the literature, this quality of empowerment, control and change is important for children in need living in a stressful environment, as it may foster a sense of agency that they may not find from their environment. Another significant finding seemed to be the participants‟ awareness of their context in terms of an unavailability of certain environmental resources to fulfil their needs, namely financial resources and nurturing. The participants‟ awareness centred around basic survival needs, for example lack of sufficient food, but also their awareness of relational needs and challenges, for example overcrowded households, alcohol-abusing parents and divorce. / Thesis (MA (Psychology))--North-West University, Potchefstroom Campus, 2013.
15

Facilitating awareness in children from a low socio-economic environment using the art-making process / J.M. Rousseau.

Rousseau, Jennifer Maria January 2013 (has links)
Gestalt theory and Positive Psychology formed the underlying theoretical frameworks of this study. Both Gestalt theory and Positive Psychology adopt a positive outlook towards human nature with the possibility of individuals becoming self-supporting and fully functioning. Both theories also regard awareness to be paramount in establishing healthy self-regulation and optimal well-being. Both Gestalt theory and Positive Psychology provided the link between the concepts, and were also used to describe the main concepts in the study. A review of the literature shows that children living in underprivileged communities often face many environmental stressors that can impact on their well-being and optimal psychological, cognitive, emotional and physical functioning. When this occurs, children are often not able to meet very important needs. They may have to find alternative ways to „survive‟ and protect themselves from certain stressors and cope with their environment. Very often these coping strategies are dysfunctional and certain parts within the child can become cut off or pushed aside, severing healthy contact with the environment. The child may also experience a sense of numbing and lack of awareness of senses, emotions and thoughts. The child is therefore living out of awareness. The literature suggests that the process of artmaking can contribute to facilitating awareness, which can enhance selfunderstanding and possibly lead to a greater sense of well-being. The researcher attempted to explore the kinds of awareness that could be facilitated through the artmaking process. A qualitative research design with a phenomenological strategy of enquiry was used for this study. Seven children in middle childhood living in a low socio-economic community took part in the study. They were between the ages of eleven and twelve years and had suffered some form of environmental stress. They had been subjected to substance and alcohol abuse, violence, death and divorce. Focus groups and semi-structured interviews were used in order to understand what awareness may have been facilitated in children during the art-making process. The data collected were analysed thematically. The results revealed that the art-making process enabled the participants to experience certain kinds of awareness. The participants became aware of certain emotions and feelings like happiness, enjoyment, calmness, pride and mastery, as well as feelings of anger, sadness and denial. The participants were able to recognise and express positive emotions, but it appeared that the more complex emotions were recognised although not expressed. The most common emotion experienced by the participants was the sense of happiness and enjoyment they seemed to feel as they worked with the different art materials. It appeared that the playful nature of the art-making process kept them engaged and in contact with the process. The participants also became aware of a range of tactile experiences that each art medium offered; clay, paint, collage, hand printing and texture rubbings. These tactile experiences led them to an awareness of feelings and associations. The findings also indicated that the participants became aware of a sense of agency, as they appeared to have a sense of control and empowerment over the art mediums. This element of control over the art mediums seemed to afford the participants the ability to change what they did not like in their art work. This ability to change things appeared to feed back to, and enhance, their sense of empowerment. Through the findings of the study, as well as from the literature, this quality of empowerment, control and change is important for children in need living in a stressful environment, as it may foster a sense of agency that they may not find from their environment. Another significant finding seemed to be the participants‟ awareness of their context in terms of an unavailability of certain environmental resources to fulfil their needs, namely financial resources and nurturing. The participants‟ awareness centred around basic survival needs, for example lack of sufficient food, but also their awareness of relational needs and challenges, for example overcrowded households, alcohol-abusing parents and divorce. / Thesis (MA (Psychology))--North-West University, Potchefstroom Campus, 2013.
16

The Ecological Basis of Political Change Urbanization, Industrialization and Party Competition in the American South

Hughes, Dorene 05 1900 (has links)
This investigation is concerned with testing a causal model linking changes in a political system's socio-economic environment with alterations in political characteristics. The specific forces of interest are those relating to urbanization and industrialization, the development of that way of life called urbanism, and the effects of these environmental changes on voter participation and, ultimately, inter-party competition. The test model hypothesizes that the processes of urbanization and industrialization together create urbanism, which then affects party competition both indirectly by means of stimulating participation, and directly as well. To illuminate these processes, this study focuses on the American South of the last 30 years because it is in this region that the kinds of changes implicit in the test model have been observed, and thus the region offers the best arena for examining that model.
17

Att definiera extremism : En kvalitativ innehålls analys av begreppet våldsbejakande extremism i Sverige

Bulhan, Ahmed Mohamed January 2017 (has links)
Sammanfattning   2016 utnämnde den svenska regeringen en nationell samordnare för att lägga upp en strategi mot våldsbejakande extremism (Regeringskansliet, 2016). Då studien syftar att studera om begreppet terrorism är rasifierat och huruvida terrorism beskrivs med hänsyn till fördomar om människors bakgrund eller ursprung - gör författare en analys kring hur Regering framställt och framställer Våldsbejakande Extremismen. Undersökningen tar sin teoretiska utgångspunkt i Robert Miles (1989) rasifieringsteori, och studien använder en kvalitativ innehållsanalys som metodval. Genom att undersöka offentliga dokument som regeringen publicerat i arbetet mot våldsbejakande extremism konkluderar analys att rasifiering förekommer i användningen av ”terrorism” till följd av att Våldsbejakande islamistisk extremism sammankopplas kulturella- och religiösa föreställningar som inte delar samma värdegrund som Västvärlden.Studiens slutsats är att analysens resultat, som understöds av tidigare forskning, påvisar att den politiska kontexten tar ställning i de olika typerna av våldsbejakande extremism. / Abstract   In 2016, the Swedish Government appointed a national coordinator to set up a strategy against violence-making extremism (Regeringskansliet, 2016). When the study aims at studying whether the concept of terrorism is racially and whether terrorism is described with regard to prejudices about people's background or origin, the author makes an analysis of how Government produces and produces violence-violent extremism. The study takes its theoretical basis in Robert Miles (1989) Theory of Reason, and the study uses a qualitative content analysis as method selection. By examining public documents published by the government in the work on violence-violent extremism, analysis concludes that racism occurs in the use of "terrorism" as a result of violence-violent Islamic extremism interconnecting cultural and religious beliefs that do not share the same value base as the Western world. The study's conclusion is that the results of the analysis, supported by previous research, show that the political context takes a position in the various types of violence-fighting extremism.
18

Small economies and their development in the Multilateral Trade System: correlation between economic and political environment and trade performance of small economies

Thierry, Galani Tiemeni January 2007 (has links)
Magister Legum - LLM / At the heart of this study is the topic of small economies in the Multilateral Trade System (MTS). The study examines the World Trade Organisation’s (WTO) legal framework and policy objectives in order to develop a comprehensive definition of small economies as a group of WTO members with specific needs. Particular attention is given to the determination of the specific characteristics of small economies, as well as the issues and constraints they are facing in the MTS. The study explores solutions proposed in order to tackle the constraints to the effective integration of small economies in the MTS, with specific reference to the policy reasoning of small economies. More importantly, the study explores the impact of the size factor, which is certainly not only a burden on the growth and development perspectives of the considered entity, but which may also become an advantage and promotes the trade performance of a small economy. Hypotheses are then made relating to the relevance of the economic and political environments in the determination of a successful (or not) integration, and participation, of a small economy in the MTS. A crucial argument developed is that the differences observed between countries sharing similar characteristics of smallness, vulnerability and remoteness/landlockedness, illustrates the fact that what ultimately matters is the interplay of factors related to the economic and political environments, the effect of which is to promote or constrain (depending on the case) successful integration of the small economy in the MTS. / South Africa
19

Význam a hodnota znalosti v kontextu informatizace socio-ekonomického prostředí / The value and importance (the role) of human knowledge in context of informatization of socio-economic environment

Řezníček, Václav January 2011 (has links)
The aim of this multidisciplinary-oriented dissertation is to explicate the value and importance (the role) of human knowledge in context of informatization of socio-economic environment. The effort to bring interpretation in context is supported by theoretical and methodological background, which were formulated/defined based on number of relevant domestic and foreign resources. The analysis was performed using both quantitative and qualitative research methods and provides results applied to three areas within the document - economic system, education and information management. The issue of education is proving to be essential. Although we should react to the conditions changed due to an ongoing process of informatization, individual knowledge is being instrumentalized and fragmented. The conclusion shows that informatization may contribute to the fragmentation of knowledge and to reduce its value.
20

The development of accounting in Palestine during the first millennium : 1000-332 BC

Cornelius, Lynne 11 1900 (has links)
The chief aims of this study are to determine what, if any, accounting processes were employed during the first millennium BC (1000-332 BC) in Palestine, to determine whether these were the result of the socio-economic requirements of the various centralised polities operative in Palestine during this period, how these processes developed over the course of the first millennium and whether they conform to the definition of accounting provided in Chapter One. I have adopted an archaeological, epigraphic and qualitative approach taking into consideration the historical and socio-economic backgrounds of the different political administrations in control during the period under discussion. The evidence demonstrates that the adopted processes can be regarded as accounting processes since they conform to at least three of the four components of the definition of accounting and that these processes developed over the course of time depending on the particular requirements of the ruling authority. / Biblical and Ancient Studies / M.A. (Biblical Archaeology)

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