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Die Darstellung von Rückstellungen im Jahresabschluss Aktuelle Entwicklungen und Implikationen für die Praxis /Sonderegger, Joseph. January 2007 (has links) (PDF)
Master-Arbeit Univ. St. Gallen, 2007.
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Aktivierung und Bewertung von PrototypenHertig, Christian. January 2007 (has links) (PDF)
Master-Arbeit Univ. St. Gallen, 2007.
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Einfluss nicht-bilanzierter Verpflichtungen auf die Entscheidungsnützlichkeit eines Jahresabschlusses nach IFRSHolzmüller, Andreas. January 2008 (has links) (PDF)
Master-Arbeit Univ. St. Gallen, 2008.
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Bilanzansatz und Bewertung latenter Steuern nach IFRS und US-GAAP : Unterschiede, Gemeinsamkeiten, PerspektivenBurkhardt, Henriette January 2008 (has links) (PDF)
Augsburg, Univ., Diss., 2008.
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Bankenrechnungslegung nach IAS, IFRS : Gläubigerschutz durch Information? : ein kritischer Vergleich mit den Regeln des deutschen Rechts /Schönbeck, Tobias. January 2004 (has links)
Zugl.: Bochum, Universiẗat, Diss., 2004.
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Das DRSC und die Regulierung der Rechnungslegung : eine ökonomische Analyse /Hoffmann, Jörg. January 2003 (has links)
Zugl.: München, Universiẗat, Diss., 2002.
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SAUDI FACULTY MEMBERS’ PERCEPTIONS OF CAEP STANDARDSAlmatrafi, Riyadh Tuwayrish 01 August 2015 (has links)
The purpose of this mixed-methods study was two-fold. It began by exploring the familiarity and perceptions of Saudi faculty members of the CAEP standards. Then it speculated on how these perceptions may influence the outcomes of using CAEP standards on evaluating educational programs in Saudi Arabia. To explore this issue of how educators in Saudi Arabia perceive CAEP standards. The findings from the survey showed that Saudi faculty members at Al-Jouf University were familiar with the Content and Pedagogical Knowledge standards and valued them. They agreed that mastery of the standard items contributes to the improvement of Islamic teachers’ preparation programs. The results concerning the views of participants about the clinical partnerships and practice standard revealed that Saudi faculty members at Al-Jouf University were also familiar with Clinical Partnerships and Practice standards and valued them. They agreed that mastery of the standard items contributes to the improvement of Islamic teachers’ preparation programs. Results from the interviews and focus groups showed that most faculty members in the Department of Curriculum & Instruction in the sample (77.7%) consider themselves well informed about the CAEP standards. In contrast, most faculty members in the Department of Islamic Studies, in the sample (71.4%), did not have knowledge about these standards. For this reason, many of them responded, “don’t know” to most of the questions. Despite the variety among the participants’ responses about the familiarity or preparedness of CAEP standards, they generally had a favorable outlook towards the CAEP standards. The three major categories and the eleven themes present the Saudi faculty members’ perceptions of the CAEP standards. The findings are reported in three main categories: (a) Positive, (b) Neutral, and (c) Negative.
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Standaarde vir voorgeboortevoorbereidingVan der Walt, Maria Catharina Johanna 28 July 2014 (has links)
M.Cur. / The standard of care in midwifery services improves all the time. Because of this reason mothers are experiencing more of midwifery services and also of antenatal preparation services. This can be seen in the increasing demand for active birth, plychoprophlaxis and preparation for delivery. The higher the standard of antenatal preparation, the more positive the influence on the birthing process. Because of the isolation of the nuclear family from the traditional family and its recourcee, more pressure is put on professional people and other recources for formal antenatal preparation programs. Standards are therefore essential for effective antenatal preparation to ensure optimal care.
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Guidelines for operationalising caring during labourSengane, Malmsiy Lydia Mmasello 20 August 2012 (has links)
D.Cur. / Health care professionals, in all settings, have become increasingly aware of the consumers' legitimate right to participate in decision-making regarding care to be received. Health professionals have also being criticised for planning and delivering care that does not take into consideration the client's perceived needs, wishes and expectations of such care. This study is undertaken primarily to explore and describe the expectations of both the care-givers (midwives, student-midwives and doctors) and the health care consumers (mothers and fathers). The focus of the study is the care to be provided to mothers by midwives during labour. It is the aim of the researcher to ameliorate lapses in the provision of comprehensive health care. The study design is exploratory, descriptive, qualitative and contextual in nature. The main purpose of this study is to formulate guidelines for implementation by the midwife during labour. In order to accomplish this purpose, the research study followed six (6) distinct phases in which different objectives were addressed. In Phase 1, the expectations of mothers and partners/fathers concerning the care to be provided by the midwives during labour were explored. These were described after conducting in-depth qualitative interviews with both the mothers and partners/fathers. In Phase 2, focus group discussions were conducted with the midwives and studentmidwives, to explore and describe their expectations concerning the care to be provided by the midwives during labour. In Phase 3, narratives were gathered from selected doctors, in which they explored and described their expectations concerning the care to be provided to the mothers by midwives during labour. The results of the interviews, focus group discussions and narratives were subsequently analysed based on categories of "Theory for Health Promotion in Nursing (Department of Nursing Science, RAU, 1998)". The results were also contextualised. A concept analysis was conducted in Phase 4 in order to identify the characteristics of the concept "Caring" using different situations where caring takes place, from literature sources (uses of the concept) as well as the two main themes which emerged from the research results. Thereafter, the identified characteristics of Caring were placed in comparison with the research results obtained from Phase 1, 2 and 3 and were reduced under the following headings: Prerequisites, Process and Consequences. From this process the concept "Caring" was defined. In Phase 5 of the study, a conceptual framework was developed out of all the characteristics determined from the concept analysis and was discussed in three phases namely, the initial, integration and termination. In the final phase, that is Phase 6, the guidelines for operationalising caring during labour were formulated from all the characteristics determined from the concept analysis and the following headings were maintained that is, Prerequisites, Process and Consequences. These guidelines were evaluated and refined by the midwives and student-midwives from the specific hospital where data was collected. The conclusions and trustworthiness of this study were discussed. Recommendations were made in terms of highlighting the possibilities of application of the guidelines for operationalising caring during labour in nursing education, nursing practise and nursing research.
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Standaarde vir neonatale intensiewesorgverplegingJohnson, Marlise 15 August 2012 (has links)
M.Cur. / The neonate has the right to quality nursing care and the Neonatal Intensive nursing care practitioner is personally and professionally-ethically liable for quality nursing care. The process of quality improvement is a structured, planned and purposeful action where standards are set and the nursing care is evaluated after which remedial steps are taken to improve quality nursing care. In this study the focus is on the first step in the quality improvement cycle; the setting of standards. The central theoretical statement is as follows: standards for Neonatal Intensive nursing care facilitate quality nursing care in the Neonatal Intensive Care unit. The purpose of the study is to describe and formulate standards for Neonatal Intensive nursing care which can be utilised as an accreditation instrument for institutional self evaluation to improve quality nursing care. The aim of the study is justified by means of a descriptive, explorative, contextual research design. Standards for Neonatal Intensive nursing care were developed and validated by utilising a threephase research method. In phase one subjects for standards were identified by a panel of six experts. They were chosen according to their academic qualifications and nursing experience. The identification was done by means of a critical debate, after which a preliminary conceptual framework was formulated. During the second phase a comprehensive literature control was undertaken to refine the preliminary conceptual framework. The final conceptual framework, that was formulated during phase two, served as a basis for the description and formulation of standards. The standards were divided as unit management standards and clinical nursing care standards. During the third phase a final validation of the standards occured by means of a consencus debate between the experts that were used in the first phase. An accreditation instrument was developed to be utilised for institusional self evaluation in order to facilitate quality nursing care. The standards comply with content validity within the context of a Neonatal Intensive Care unit in a private hospital in Gauteng. It is recommended that the standards are validated nationally in the Neonatal Intensive Care practice in order to be implemented after inservice training to the different role players. The following hypotheses is set for testing: standards for Neonatal Intensive nursing care improve quality nursing care in the Neonatal Intensive Care unit.
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