A research report submitted to the Faculty of Commerce, Law and Management at the University of the Witwatersrand in partial fulfilment of the requirements for the degree of Masters in Commerce. Johannesburg, 02 August 2017 / The purpose of this study was to obtain an understanding of the current perceptions of South African practitioners regarding the application of the IFRS for SMEs in the South African SME sector. This understanding would help assess whether the initial scepticism displayed when the IFRS for SMEs was first introduced in South Africa, has changed, and would also help assess what the drawbacks and benefits of the application of the IFRS for SME’s in South Africa are. The perceptions of South African practitioners were analysed by reference to two phases- first according to the results of a structured questionnaire that was issued to a sample of SAIPA practitioners, and then according to the results of semi-structured interviews conducted with thirteen South African practitioners. The primary conclusion drawn is that there appears to be an overall acceptance of the IFRS for SMEs in South Africa although there are also certain challenges of its application and certain aspects that affect the value of using the IFRS for SMEs as an accounting reporting framework. The uniformity that the IFRS for SMEs brings seems to be one of the more significant advantages. Factors, however, such as the age of the population of the practitioners; the use of automated software systems; and the legislative requirements regarding the application of the IFRS for SMEs, affect the relative merit of using the standard. Keywords: practitioners; IFRS for SMEs / GR2018

A research report submitted in partial fulfilment of the degree of Masters of Commerce in Accounting 2016. / This paper explores the logics of resistance to fair value accounting, which entails the motivations to resist, as well as the mechanisms of resistance. It applies an interpretive approach to investigate this, using data collected from interviews with a sample of South African accounting professionals. The study demonstrates that while fair value accounting is being applied in the financial statements of organisations from a legalistic perspective, the application is superficial and ceremonious due to an established culture of compliance, and the need for funding, which engenders a ‘tick the box’ approach. The superficiality of application is complimented with a range of motivations to resist IFRS 13, which stem from practical concerns as well as theoretical, to create for a resistant attitude to fair value accounting. This resistance has been evidenced in this study, to manifest in various mechanisms that can be employed to avoid fair value accounting. These mechanisms are indicative of decoupling since they involve gaps being created between the purpose of financial statements, and the financial statements prepared, without blatant disregard of fair value accounting principles. These findings have been used to formulate recommendations which may be useful for preparers of financial statements, auditors and standard setters alike. While the aim of the study is not to identify deficiencies of fair value accounting principles, the consequence of exploring logics of resistance to fair value accounting is that it highlights areas that require further assessment in order to achieve the objectives of standards. / MT2017

A research report submitted to the Faculty of Health Sciences, University of the Witwatersrand in fulfillment for the degree of Master of Medicine in the branch of Diagnostic Radiology / Chest radiography is the most commonly performed diagnostic X-ray examination. Optimised image quality is important, particularly in children with radio-sensitive immature organs.

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Typescript (photocopy). / Digitized by Kansas Correctional Industries

Typescript (photocopy). / Digitized by Kansas Correctional Industries / Department: Civil Engineering.

Typescript (photocopy). / Digitized by Kansas Correctional Industries

by Ngai Yuk Keung. / Thesis (M.Sc.)--Chinese University of Hong Kong, 1996. / Includes bibliographical references (leaves 69-75). / SUMMARY --- p.1 / Chapter 1. --- INTRODUCTION --- p.3 / Chapter 2. --- LITERATURE REVIEW --- p.4 / Chapter 2.1 --- Properties of GAGs --- p.4 / Chapter 2.1.1 --- FUNCTION OF GAGs --- p.6 / Chapter 2.1.2 --- METABOLISM OF GAGs --- p.6 / Chapter 2.2 --- Mucopolysaccharidoses --- p.12 / Chapter 2.2.1 --- CLINICAL PRESENTATION AND GENETICS OF MPS --- p.13 / Chapter 2.2.2 --- Treatment --- p.13 / Chapter 2.3 --- Laboratory tests for the diagnosis of MPS --- p.17 / Chapter 2.3.1 --- SCREENING --- p.17 / Chapter 2.4 --- Confirmation method --- p.20 / Chapter 2.4.1 --- Enzyme assay --- p.20 / Chapter 2.4.2 --- Electrophoresis --- p.21 / Chapter 2.4.3 --- Chromatography --- p.22 / Chapter 2.5 --- Conclusion of Literature Review --- p.23 / Chapter 2.6 --- Choice of method --- p.24 / Chapter 2.7 --- The present study --- p.25 / Chapter 3. --- MATERIALS --- p.26 / Chapter 3.1 --- Material --- p.26 / Chapter 3.2 --- Stock solution --- p.26 / Chapter 3.3 --- Stock standards --- p.26 / Chapter 3.4 --- Working standards --- p.27 / Chapter 3.5 --- Working DMB solution --- p.27 / Chapter 3.6 --- Instruments --- p.27 / Chapter 3.7 --- Statistics --- p.27 / Chapter 3.8 --- Urine samples --- p.28 / Chapter 4. --- METHODS --- p.29 / Chapter 4.1 --- Studies on spectral characteristics --- p.29 / Chapter 4.1.1 --- Spectrum of DMB --- p.29 / Chapter 4.1.2 --- Spectra of DMB-GAG products --- p.29 / Chapter 4.2 --- Studies on stability --- p.29 / Chapter 4.2.1 --- Stability of DMB dye in assay condition --- p.29 / Chapter 4.2.2 --- Stability of DMB-GAG products in assay condition --- p.30 / Chapter 4.3 --- Linearity studies --- p.30 / Chapter 4.3.1 --- Linearity of DMB dye --- p.30 / Chapter 4.3.2 --- Linearity of GA G assay --- p.32 / Chapter 4.4 --- Detection limit --- p.32 / Chapter 4.5 --- Precision study --- p.32 / Chapter 4.5.1 --- Within-run precision --- p.32 / Chapter 4.5.2 --- Between-day precision --- p.32 / Chapter 4.6 --- Interference study --- p.33 / Chapter 4.6.1 --- Haemoglobin --- p.33 / Chapter 4.6.2 --- Protein --- p.33 / Chapter 4.7 --- Recovery study --- p.34 / Chapter 4.8 --- Correlation study --- p.34 / Chapter 4.9 --- Automated measurement of urinary GAG --- p.35 / Chapter 4.10 --- Reference range --- p.35 / Chapter 4.11 --- GAG in mentally retarded patients --- p.36 / Chapter 5. --- RESULTS --- p.37 / Chapter 5.1 --- Studies on spectral Characteristics --- p.37 / Chapter 5.1.1 --- DMB Spectrum --- p.37 / Chapter 5.1.2 --- Spectra of DMB-GAG products --- p.37 / Chapter 5.2 --- Studies on stability --- p.43 / Chapter 5.2.1 --- Stability of DMB dye in assay condition --- p.43 / Chapter 5.2.2 --- Stability ofDMB-GAG reaction mixture in assay condition --- p.43 / Chapter 5.3 --- Linearity studies --- p.43 / Chapter 5.3.1 --- Linearity of DMB dye --- p.43 / Chapter 5.3.2 --- Linearity of GAG assay --- p.47 / Chapter 5.3.3 --- Detection limit --- p.50 / Chapter 5.4 --- Precision study --- p.50 / Chapter 5.5 --- Interference study --- p.52 / Chapter 5.5.1 --- Haemoglobin --- p.52 / Chapter 5.5.2 --- Protein --- p.52 / Chapter 5.6 --- Recovery study --- p.52 / Chapter 5.7 --- Correlation study --- p.52 / Chapter 5.8 --- Reference range --- p.55 / Chapter 5.9 --- GAG in mentally retarded patients --- p.55 / Chapter 6. --- DISCUSSION --- p.60 / Chapter 6.1 --- Analytical Performance --- p.62 / Chapter 6.2 --- Clinical performance --- p.64 / Chapter 6.2.1 --- Reference population --- p.64 / Chapter 6.2.2 --- Mentally retarded patients --- p.65 / Chapter 6.2.3 --- Suggestion for future studies --- p.66 / Chapter 7. --- CONCLUSION --- p.67 / Chapter 8. --- APPENDIX --- p.68 / Chapter 9. --- REFERENCE --- p.69

The problem of this study is an analysis of activities in production typewriting, development of a teaching model, and establishment of production standards. The study has four main purposes which are: (1) to identify the time spent in keystroking, decision making, typing from longhand copy, erasing an original, typing and correcting one carbon copy, and proofreading; (2) to test the correlation between anxiety level and decision-making time, and IQ and decision-making time; (3) to analyze the differences in difficulty level of six production tasks and develop a teaching model; and (4) to discover the mean gross words per minute rate and total number of errors on six production tasks and develop production standards.

Tang, Kai Lam. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2007. / Includes bibliographical references. / Abstracts in English and Chinese. / Acknowledgement --- p.i / Abstract --- p.ii / Contents --- p.iv / Publication List --- p.vii / Chapter Chapter 1 --- Introduction --- p.1-1 / Chapter 1.1 --- Video Coding --- p.1-1 / Chapter 1.1.1 --- Temporal prediction --- p.1-5 / Chapter 1.1.2 --- Transform Coding --- p.1-9 / Chapter 1.1.3 --- Quantization --- p.1-12 / Chapter 1.1.4 --- Entropy Coding --- p.1-14 / Chapter 1.2 --- H.264/MPEG-4 Part 10 --- p.1-15 / Chapter 1.2.1 --- Overview --- p.1-16 / Chapter 1.2.2 --- Intra Prediction --- p.1-19 / Chapter 1.2.3 --- Inter Prediction --- p.1-20 / Chapter 1.2.4 --- Transform and Quantization --- p.1-23 / Chapter 1.2.5 --- Entropy Coding --- p.1-25 / Chapter 1.2.6 --- Deblocking Filter --- p.1-29 / Chapter 1.3 --- Organization of the Thesis --- p.1-32 / Chapter 1.3.1 --- Review of Motion Estimation Techniques --- p.1-32 / Chapter 1.3.2 --- The Proposed Algorithms --- p.1-33 / Chapter 1.3.3 --- Optimization of the Codec --- p.1-34 / Chapter 1.4 --- Contributions --- p.1-35 / Chapter Chapter 2 --- Review of Motion Estimation Techniques --- p.2-1 / Chapter 2.1 --- Fast Full Search --- p.2-2 / Chapter 2.2 --- Hybrid Unsymmetrical-cross Multi-Hexagon-grid Search --- p.2-4 / Chapter 2.3 --- Center biased Fractional Pel Search --- p.2-6 / Chapter 2.4 --- Enhanced Predictive Zonal Search --- p.2-7 / Chapter Chapter 3 --- Enhancement Techniques for Intra Block Matching --- p.3-1 / Chapter 3.1 --- Introduction --- p.3-1 / Chapter 3.1.1 --- Fundamental Principles --- p.3-1 / Chapter 3.1.2 --- Variable Block Size Intra Block Matching --- p.3-3 / Chapter 3.2 --- Proposed Techniques --- p.3-5 / Chapter 3.2.1 --- Padding --- p.3-5 / Chapter 3.2.2 --- Modes --- p.3-9 / Chapter 3.2.3 --- Performance Enhancement Tools --- p.3-12 / Chapter 3.2.3.1 --- Multiple Best Matches --- p.3-12 / Chapter 3.2.3.2 --- Adaptive Integer and Sub-pixel Intra Block Matching --- p.3-13 / Chapter 3.2.4 --- Pseudo Intra Block Matching --- p.3-14 / Chapter 3.3 --- Proposed Fast Algorithms --- p.3-16 / Chapter 3.3.1 --- Fast Intra Block Matching Decision --- p.3-16 / Chapter 3.3.2 --- Skipping some Intra Block Matching Processes --- p.3-18 / Chapter 3.3.3 --- Early Termination --- p.3-19 / Chapter 3.3.4 --- SAD Reuse Techniques --- p.3-21 / Chapter 3.4 --- Experimental Results --- p.3-22 / Chapter Chapter 4 --- Enhanced SAD Reuse Fast Motion Estimation --- p.4-1 / Chapter 4.1 --- Introduction --- p.4-1 / Chapter 4.2 --- Proposed Fast Motion Estimation Algorithm --- p.4-3 / Chapter 4.2.1 --- Best Initial Motion Vector --- p.4-3 / Chapter 4.2.2 --- Initial Search Pattern --- p.4-4 / Chapter 4.2.3 --- Initial Search Process and Search Pattern Improvement Process --- p.4-7 / Chapter 4.2.3.1 --- BISPCSP Motion Estimation or Refinement Process Decision --- p.4-8 / Chapter 4.2.3.2 --- ISP Motion Estimation or Refinement Process Decision --- p.4-9 / Chapter 4.2.4 --- Motion Estimation Process and Refinement Process --- p.4-9 / Chapter 4.2.4.1 --- Motion Estimation Process --- p.4-9 / Chapter 4.2.4.2 --- Refinement Process --- p.4-11 / Chapter 4.2.5 --- Motion Estimation Skip Process for B Pictures --- p.4-12 / Chapter 4.3 --- Experimental Results --- p.4-13 / Chapter Chapter 5 --- Development of Real-Time H.264 Codec on Pocket PC --- p.5-1 / Chapter 5.1 --- Algorithmic Optimizations --- p.5-2 / Chapter 5.1.1 --- Fast Sub-Pixel Motion Estimation --- p.5-2 / Chapter 5.1.2 --- Interpolation --- p.5-5 / Chapter 5.1.2.1 --- Revision of Luma Interpolation --- p.5-5 / Chapter 5.1.2.2 --- Fast Interpolation --- p.5-8 / Chapter 5.1.3 --- Skipping Inverse ICT and Inverse Quantization Depends on Coded Block Pattern --- p.5-10 / Chapter 5. 2 --- Code Level Optimizations --- p.5-12 / Chapter 5.2.1 --- Merging Loops --- p.5-12 / Chapter 5.2.2 --- Moving Independent Code outside the Loop --- p.5-13 / Chapter 5.2.3 --- Unrolling Loops --- p.5-14 / Chapter 5.3 --- Experimental Results --- p.5-16 / Chapter 5.4 --- Applications --- p.5-26 / Chapter Chapter 6 --- Conclusions and Future Development --- p.6-1 / Chapter 6.1 --- Conclusions --- p.6-1 / Chapter 6.1.1 --- Enhancement Techniques for Intra Block Matching --- p.6-1 / Chapter 6.1.2 --- Enhanced SAD Reuse Fast Motion Estimation --- p.6-1 / Chapter 6.1.3 --- Development of Real-Time H.264 Codec on Pocket PC --- p.6-2 / Chapter 6.2 --- Future Development --- p.6-3 / Bibliography --- p.I