Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications. From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product. A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications. From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product. A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

DNA methylation plays a role in several biological functions, such as gene expression regulation, and several endogenous and exogenous factors affect these DNA methylation patterns in the cell. One such alteration of a cell line's DNA methylation pattern is caused by the insertion of a vector into the cell line. Using the cytosine–extension assay and realtime methylation–specific PCR, alterations of DNA methylation levels on both global and gene–specific levels were investigated. In some cell lines the cellular transformation led to an increase in DNA methylation levels, and in others a decrease in DNA methylation amounts was observed. The same phenomenon was seen in the promoter regions of specific genes, showing that vector–insertion into a cell line caused DNA methylation alterations in many regions of the genome. These alterations in DNA methylation are investigated in this reduced representation study using enrichment of the methylated fraction of fragmented DNA and subsequent GS FLX Titanium sequencing of these methylated fragments. The results of sequence data analysis showed that methylated fragments are distributed over the whole genome, but could be related to only a few specific genes. These results have implications for cell culture work, biotechnological applications and uses in gene therapy. / Thesis (M.Sc. (Biochemistry))--North-West University, Potchefstroom Campus, 2011.

DNA methylation plays a role in several biological functions, such as gene expression regulation, and several endogenous and exogenous factors affect these DNA methylation patterns in the cell. One such alteration of a cell line's DNA methylation pattern is caused by the insertion of a vector into the cell line. Using the cytosine–extension assay and realtime methylation–specific PCR, alterations of DNA methylation levels on both global and gene–specific levels were investigated. In some cell lines the cellular transformation led to an increase in DNA methylation levels, and in others a decrease in DNA methylation amounts was observed. The same phenomenon was seen in the promoter regions of specific genes, showing that vector–insertion into a cell line caused DNA methylation alterations in many regions of the genome. These alterations in DNA methylation are investigated in this reduced representation study using enrichment of the methylated fraction of fragmented DNA and subsequent GS FLX Titanium sequencing of these methylated fragments. The results of sequence data analysis showed that methylated fragments are distributed over the whole genome, but could be related to only a few specific genes. These results have implications for cell culture work, biotechnological applications and uses in gene therapy. / Thesis (M.Sc. (Biochemistry))--North-West University, Potchefstroom Campus, 2011.