During the 20th century, numerous philosophers of science pointed out several problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there seems to be a tension between objectivism and subjectivism. The former emphasizes the objects of knowledge while the latter prefers to rely on the human subject. In science one of these approaches seems to prevail in different periods. In accounting there seems to be an oscillation or ambiguity between the two tendencies (subjectivism and objectivism) which remain side by side. A polarity seems to emerge as statutory disclosures are influenced by objectivism, while contextual disclosures are inclined towards subjectivism. With reference to the philosophy of Herman Dooyeweerd subjectivism and objectivism are interpreted as emphasizing certain modal aspects to the detriment of others. Although this problem can be regarded as the cause of many difficulties in annual reports, this article focuses on communication problems. It is suggested that a better approach can be adopted by paying attention to all the modal aspects, in particular to those which tend to be neglected under a certain approach (objectivism or subjectivism). The final sections of this article provide a few concrete examples of how to improve communication in corporate reports by taking into account the neglected modal aspects. / MPhil, North-West University, Potchefstroom Campus, 2014

During the 20th century, numerous philosophers of science pointed out several problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there seems to be a tension between objectivism and subjectivism. The former emphasizes the objects of knowledge while the latter prefers to rely on the human subject. In science one of these approaches seems to prevail in different periods. In accounting there seems to be an oscillation or ambiguity between the two tendencies (subjectivism and objectivism) which remain side by side. A polarity seems to emerge as statutory disclosures are influenced by objectivism, while contextual disclosures are inclined towards subjectivism. With reference to the philosophy of Herman Dooyeweerd subjectivism and objectivism are interpreted as emphasizing certain modal aspects to the detriment of others. Although this problem can be regarded as the cause of many difficulties in annual reports, this article focuses on communication problems. It is suggested that a better approach can be adopted by paying attention to all the modal aspects, in particular to those which tend to be neglected under a certain approach (objectivism or subjectivism). The final sections of this article provide a few concrete examples of how to improve communication in corporate reports by taking into account the neglected modal aspects. / MPhil, North-West University, Potchefstroom Campus, 2014

The verity of conclusions drawn from psychological research hinges on the reliability and validity of the measures used to collect the data. Any research conducted using measures with low reliability or validity is rendered essentially useless; thus, reporting reliability and validity evidence for measures employed in research is an essential component in creating rigorous, replicable research. Multiple reporting standards have been implemented and revised over the years with the intent to improve measurement and reporting practices within clinical psychology, though few guidelines have been suggested regarding adequate reporting practices for studies' measures. We reviewed a representative sample of randomized clinical trials (RCTs) published in the Journal of Clinical and Counseling Psychology in 1994, 2002, 2010, and 2018 for reported reliability and validity evidence. We examined whether the implementation of reporting standards led to improvement in reporting measures' reliability and validity evidence over time, along with how frequently articles recently published in one of the top clinical psychology journals reported reliability and validity evidence. We found that only 58.1% of measures used in articles published in 2018 reported reliability evidence, and only 12.4% reported validity evidence. Furthermore, although reporting of reliability and validity evidence has improved when comparing articles published in 2018 to those published in 1994 or 2002, such reporting practices were not significantly different from articles published in 2010. We provide a discussion of the importance of these findings and recommendations for improving reporting practices in future research.

Magister Public Health - MPH / Background: Child abuse is a global public health problem with serious consequences for the victims and society. Most studies on child maltreatment in South Africa have focused on the role of teachers as perpetrators and the prevalence of abuse within schools. Due to their strategic importance in breaking the cycle of abuse, it is important to document teachers‘ knowledge and attitudes towards identifying and reporting suspected cases of child abuse in relation to existing mandatory laws.Aim: To assess teachers‘ knowledge, attitudes and reporting practices of suspected child abuse in independent and public primary schools across all quintile categories in the Midlands education circuit in Pietermaritzburg.Methods: An observational, descriptive cross sectional quantitative study design was used. A self-administered questionnaire was completed by 237 teachers selected by multi-stage stratified proportional random sampling from a total of 2496 primary school teachers. The data were analysed using CDC Epi Info 7 (2012b). A descriptive analysis was done and groups were compared with chi square, ANOVA or Kruska-Wallis tests where appropriate. The level of significance was set as 95%.Results: The teachers were generally knowledgeable about possible indicators of child abuse. There were critical gaps in participants‘ knowledge of reporting procedures and most of the teachers (70.2%) have had no training on child abuse detection and reporting. Previous training on child abuse was associated with an increased likelihood to have detected abuse in the past (OR 4.86, 95%CI 2.64-8.96, p < 0.01). An overwhelming awareness of mandatory reporting law did not translate into knowledge of its provisions or substantial compliance. Hence, while most teachers agreed that all forms of child maltreatment should be reported, they still displayed differential reporting of suspected cases. The decision to report was often influenced by their perceived seriousness of the on-going abuse while uncertainty about on-going abuse was one of the most important barriers to lodging a report of suspected cases. Conclusions and Recommendations: Teachers recognised child abuse as a serious issue and are willing to learn and do more. Teachers, and ultimately the children in their care, would immensely benefit from training repertoire which addresses identified contextual issues shaping teachers‘ child abuse detection and reporting practices.

Student self-report surveys showed bullying behaviors were problematic among students in one Midwest middle school. Despite implementing a version of the Olweus Bullying Prevention Program, students continued to self-report bullying behaviors that occurred on school property during school hours. It is crucial that educators are proactive in intervening and preventing bullying to establish a safe environment for academic success. The purpose of this study was to describe teachers' perceptions of bullying behaviors and their practices in reporting bullying incidents. Bandura's social learning and Locke's social contract theories served as the study's framework. Teachers were asked to describe behaviors they perceived as bullying and their practices in reporting bullying incidents. A qualitative, bounded, descriptive case study was used to collect interview data from 12 purposefully selected classroom teachers who were tasked with bullying intervention and prevention. Thematic analysis using the lean, open coding strategy was used to analyze the data. Teachers reported observing physical, verbal, and cyber bullying behaviors, credited their bullying knowledge to schoolwide professional development (PD), and believed they recognized bullying behaviors when incidents occurred. Teachers also reported bullying incidents to the principal and to parents if they had a positive relationship with them. Based on these findings, a 4-day PD was designed for teachers to collaboratively develop uniform practices in reporting bullying incidents to parents or guardians. These endeavors may contribute to positive social change by equipping teachers with procedures in reporting bullying incidents; thus, reducing bullying, improving the learning environment, and creating a safer school culture for teachers and students.