M.Com. (Computer Auditing) / Please refer to full text to view abstract

M.Comm. (Accounting) / The emphasis given to narrative disclosure in corporate reporting, both in South Africa and internationally, has greatly increased in recent years. A major example of this was the issuance of The Conceptual Framework for Financial Reporting (hereafter Conceptual Framework 2010) by the International Accounting Standards Board (hereafter IASB) in 2010. The Conceptual Framework was developed using the objective of financial reporting as a foundation (IASB, 2010a: par-OB1). In 2010, the IASB issued an International Financial Reporting Standard (hereafter IFRS) Practice Statement known as ‘Management Commentary – A framework for presentation’ (hereafter IFRS Practice Statement on Management Commentary). The IFRS Practice statement on Management Commentary defines management commentary as “a narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity. It also provides management with an opportunity to explain its objectives and its strategies for achieving those objectives” (IASB, 2010b: par-IN3).

The grain and oil seed industry plays a major role in the South African economy; therefore, having access to market information is vital for this market to remain efficient and competitive. A shortage in market information causes many inefficiencies and uncertainties. Having market information allows the playing field to be level for all role players and reduces opportunities for manipulating prices. South Africa, just like most developing countries, needs to strengthen information flows, as well as institutions governing the grain and oil seed industry. In view of the major grain producing countries in the world and the amount of money and effort spent on releasing planting progress reports, the South Africa grain and oilseed sector should to take heed. This paper considers the importance of market information and how the South African grain and oil seed industry can benefit from that, grain planting progress reports are considered to be of importance as they fill a significant gap in the production season. Taking an institutional perspective into the economics of information, the study found that actors having little financial and social resources or political influence faced high costs in accessing information and that this prevents both market development and access to existing ones. The point of discussion is on weak information flows, as well as transaction costs that come with them, and the impact they have on prices and profitability. We therefore use New Institutional Economics to emphasise the importance of information in the market and the impact thereof in the absence of perfect information. The main underlying issue for imperfect information is that the lack of perfect and freely available information leads to risk and uncertainty in transactions. When trying to analyse the importance of information in the grain and oilseed industry, it was established that accuracy, value and market effect of information for public consumption were important. In particular, information communication technology was examined as a means of information dissemination in agriculture, especially in developing countries like South Africa. The study found that the major grain and oilseed producing countries that generate planting progress reports are the USA, Brazil, Argentina and Australia. The study looked at the methods used by these countries to compile such reports. Although they have varying methodologies, the key point is timely and frequent information which is readily available for public consumption. After analysing developments and methodologies globally, the focus shifted to South Africa where current information sources in the South African grain and oilseed industry, and the kind of information provided, were analysed. A pilot study was conducted in the summer grain production area of NWK Ltd to gain some insight and experience. The source of communication comprised mobile phones and farmers were able to respond on their progress, as well as receive feedback using the same communication media. Lastly in order to re-emphasis the benefits of a planting progress report, we review the impact of price volatility and how information in the market can help stabilise it. / Dissertation (MSc (Agric))--University of Pretoria, 2017. / Agricultural Economics, Extension and Rural Development / MSc (Agric) / Unrestricted

The purpose of this descriptive study is to investigate the perception of practice of health care professionals at a mental institution, as it pertains to their work with dying patients, and also to identify areas of change. The conceptual framework is constructed of six factors important to palliative care that have been identified from the literature. These are personal death anxiety, organizational structure of the hospital system, role expectations of professionals, teamwork, education and training for care of the dying, and conveyance and exchange of diagnostic information. The sample surveyed by a written questionnaire included physicians, psychiatrists, health care workers, social workers and pastoral care workers from the Geriatric Division of Riverview Hospital, Port Coquitlam. The findings indicate that age, sex, marital status and length of working experience at Riverview Hospital had no significant association with personal death anxiety. Informal education such as workshops and in-services had a significant correlation with personal death anxiety, as did perception of being competent and/or confident about working with the dying. The study also raised concerns that not all was being done for the dying patients and their families at this institution. Suggestions such as education and training, support mechanisms, and less stereotyping of professional roles were offered to improve this situation. As well, findings indicated that there was a need for palliative care service either in the form of a team or separate unit, or simply the practicing of the palliative care philosophy. / Arts, Faculty of / Social Work, School of / Graduate

This graduation theses deals with the questions of the reporting in todays conditions of business. It is concerned with the meaning, sense and development and its relation to accounting and controlling. It pays attention to various classification of reporting, especially to internal and external reporting. It focuses on potential users of reporting and especially on its instruments. The graduation theses explains the principle of International Accounting Standard 11. The aim of the practical part of this theses is the description of the reporting system in the concrete company. It concentrates on the tools of the internal reporting in one division of the company. It presents the instruments of the internal reporting. It focuses on the purpose of individual reports, users of these reports and key figures that are reported in these reports.

This study investigates the reporting and grading, as well as the meaning of letter grades, of students in Science 9 from the perspectives of teachers, students, and parents in five schools from two British Columbia school districts, one urban and one rural. To that end, four research questions guided the data collection and analyses: (1) What reporting methods do teachers use to communicate information about student learning in Science 9 to students and parents, and what are teachers', students', and parents' opinions of those reporting methods? (2) What grading components do teachers incorporate into Science 9 letter grades, and what grading components do students and parents believe teachers incorporate into Science 9 letter grades? (3) What meanings do teachers, students, and parents attribute to Science 9 letter grades? and (4) What are students' and parents' perceptions about some possible effects of student progress reports in Science 9? A mixed-methodology design was employed to collect the data. Quantitative data, collected via self-administered written questionnaires from the five Science 9 teachers, 43 students, and 21 parents who volunteered to participate in the study, were used to identify participants' practices and perceptions about grading and reporting. Qualitative data, collected via individual, audio-taped interviews conducted with a subset of the people who completed questionnaires (all five teachers, 16 students, and seven parents), were used to verify, clarify, and expand the questionnaire data. Observational notes and collected documents (e.g., report card forms) also served as data sources. The results of this study show that most of the participants in the study were generally satisfied with most aspects of the reporting of student progress in Science 9. However, individual teachers consider different kinds of assessment information when they assign Science 9 letter grades, teachers are not always clear and consistent about what they intend letter grades to mean, and students' and parents' beliefs about the grading components and meanings of Science 9 letter grades vary widely. The results pf this study also indicate that the information communicated by a letter grade is not always clear and consistent. That the meaning of a letter grade is not always clear has implications for the ways in which letter grades are used by students and parents. The results of this study indicate that some students' attitudes, behaviours, and decisions could be affected by the grades they receive in Science 9. However, in order for students' attitudes, behaviours, and decisions to be appropriate, their interpretations of the meanings of letter grades must be appropriate. Given the multiple meanings attributed to a Science 9 letter grade, it is likely that peoples' inferences and actions based on a letter grade will not always be appropriate. This study raises a number of issues. Two classes of issues are discussed: those arising from the research findings, and those arising from the methodology of the study. An example of an issue arising from the research findings is that the process of assigning letter grades is problematic. An example of an issue arising from the methodology is that participants do not always interpret questionnaire items in the way they are intended. This study contributes to our understanding of teachers' grading practices with respect to the assignment of Science 9 letter grades, and it provides information about students' and parents' understandings of those grading practices. The study also provides insight into teachers', students', and parents' understandings of the meaning of letter grades. In addition, the results of this study help us understand some possible consequences of reports of student progress from the perspectives of students and parents. Another contribution is a direct result of the methodology of the study — by interviewing a subset of the questionnaire respondents after they had completed the questionnaires, it was possible to learn more about how different people interpreted the questionnaire items; that is, it was possible to explore the internal validity of the study. As a result, this study offers evidence about the value of employing more than one data collection method when conducting research. / Education, Faculty of / Curriculum and Pedagogy (EDCP), Department of / Graduate

Please read the abstract (Summary) on pp264-265 of this document / Thesis (DCom (Accounting))--University of Pretoria, 2007. / Accounting / unrestricted

The diploma thesis focuses on design of e-commerce solution and propagation for selected firm. New design is result of bad technical condition of old solution, which has not been supported with any possibilities of propagation. In last part thesis is focused on configuration for automatic reports of website performance and marketing activits.

In this thesis, I present analysis of security incident reports in IDEA format from Mentat and their aggregation and correlation methods design and implementation. In data analysis, I show huge security reports diversity. Next, I show design of simple framework and system of templates. This framework and system of templates simplify aggregation and correlation methods design and implementation. Finally, I evaluate designed methods using Mentat database dumps. The results showed that designed methods can reduce the number of security reports up to 90% without loss of any significant information.

Analysis of spontaneous adverse events reports of hypolipidemics Author: Anežka Škabradová Supervisor: PharmDr. Kateřina Malá, Ph.D. Consultant: PharmDr. Josef Malý, Ph.D. Department of Social and Clinical Pharmacy, Faculty of Pharmacy in Hradec Králové, Charles University Introduction: Hypolipidemic drugs are widely used in today's medicine and their consumption is still rising. Besides all benefits, their usage includes also some risks that needs to be reconsidered regularly. Analysis of spontaneous adverse effects (AEs) reports contributes to a safer therapy by detecting especially serious and unexpected adverse drug reactions. Objective: The aim of this thesis was to analyse spontaneous adverse events reports of hypolipidemic drugs, which were sent to the State Institute for Drug Control (SÚKL) database in the period from June 2004 to October 2017. Methods: The data obtained from SÚKL during the above mentioned period was analysed using descriptive statistics. The frequency of occurrence of certain AEs, which were categorized according to MedDRA and distinguished by hypolipidemics, was analysed, as well as their severity and expectability. Part of the analysis was for example also by whom was the report submitted and which way they used to submit it. Results: Overall 290 reports were obtained,...