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The changing of the education system holistically in South Africa as a prerequisite has impacted negatively on the child‘s ability to read and write, which also degraded the country‘s standard as compared to other countries in Africa. This is confirmed by the annual national assessment results where South African children‘s performance is far below the expected level. This investigation aims to serve as a guideline to all interested stakeholders who are willing to improve and develop our poor performing education system. Firstly, to identify a child‘s social factors that interfere with their ability to read and write; to find out how reading influences writing in the child and to develop intervention strategies on solving children‘s problems with reading and writing. The study revealed through the participants that, unavailability of social factors that are a need or prerequisite to the child‘s excellent academic performance hampered their ability to read and write. Furthermore, educator participants indicated that the child‘s inability to read influenced their writing ability. Data collected is based on individual interviews and documents analysis. The researcher chose Kedibone Primary School (pseudonym) as the sample. The participants were ten (10) learners from grade 3 to grade 7 and their five (5) educators, one from each grade, in the above mentioned school. That is each grade provided two participants, one boy and one girl. The main aim of the interviews was to identify how social factors interfere with the child‘s ability to read and write. In conclusion, this research had been a success through the participation of the Department of Education and all its related structures and to provide strategies that were stated in the research as solutions that would address and overcome the child‘s inability to read and write. / Inclusive Education / M. Ed. (Inclusive Education)

The changing of the education system holistically in South Africa as a prerequisite has impacted negatively on the child‘s ability to read and write, which also degraded the country‘s standard as compared to other countries in Africa. This is confirmed by the annual national assessment results where South African children‘s performance is far below the expected level. This investigation aims to serve as a guideline to all interested stakeholders who are willing to improve and develop our poor performing education system. Firstly, to identify a child‘s social factors that interfere with their ability to read and write; to find out how reading influences writing in the child and to develop intervention strategies on solving children‘s problems with reading and writing. The study revealed through the participants that, unavailability of social factors that are a need or prerequisite to the child‘s excellent academic performance hampered their ability to read and write. Furthermore, educator participants indicated that the child‘s inability to read influenced their writing ability. Data collected is based on individual interviews and documents analysis. The researcher chose Kedibone Primary School (pseudonym) as the sample. The participants were ten (10) learners from grade 3 to grade 7 and their five (5) educators, one from each grade, in the above mentioned school. That is each grade provided two participants, one boy and one girl. The main aim of the interviews was to identify how social factors interfere with the child‘s ability to read and write. In conclusion, this research had been a success through the participation of the Department of Education and all its related structures and to provide strategies that were stated in the research as solutions that would address and overcome the child‘s inability to read and write. / Inclusive Education / M. Ed. (Inclusive Education)

The most commonly known macro scale probing devices are simply comprised of metallic leads used for measuring electrical signals. On the other hand, micromachined probing devices are realized using microfabrication techniques and are capable of providing very fine, micro/nano scale interaction with matter; along with a broad range of applications made possible by incorporating MEMS sensing and actuation techniques. Micromachined probes consist of a well-defined tip structure that determines the interaction space, and a transduction mechanism that could be used for sensing a change, imparting external stimuli or manipulating matter. Several micromachined probes intended for biological and nanotechnology applications were fabricated, characterized and tested. Probes were developed under two major categories. The first category consists of Micro Electromagnetic Probes for biological applications such as single cell, particle, droplet manipulation and neuron stimulation applications; whereas the second category targets novel Scanning Probe topologies suitable for direct nanopatterning, variable resolution scanning probe/dip-pen nanolithography, and biomechanics applications. The functionality and versatility of micromachined probes for a broad range of micro and nanotechnology applications is successfully demonstrated throughout the five different probes/applications that were studied. It is believed that, the unique advantages of precise positioning capability, confinement of interaction as determined by the probe tip geometry, and special sensor/actuator mechanisms incorporated through MEMS technologies will render micromachined probes as indispensable tools for microsystems and nanotechnology studies.

Carström, M. & Johansson C. (2015). Att utmana elevers skriv- och läsförmåga i träningsskolan. En kvalitativ fallstudie med utgångspunkt i metoden “Att skriva sig till läsning”. To challenge pupils’ ability to write and read in compulsory school for pupils with intellectual disabilities – a qualitative case study originating in the method of “Write to Read”. Högskolan, Kristianstad. Speciallärarprogrammet. Syftet med följande studie är att undersöka hur skriv- och läsförmågan hos fyra elever i träningsskolan utvecklas genom att arbeta med utgångspunkt i metoden “Att skriva sig till läsning” (ASL). Studiens teoretiska ramverk är det sociokulturella perspektivet och det har valts utifrån en syn på att lärande sker i interaktion med andra människor. Arbetet ger en översikt av tidigare forskning om elever med utvecklingsstörning, läs- och skrivutveckling, läs- och skrivsvårigheter, framgångsfaktorer hos lärare vid arbete med läs- och skrivinlärning, elevers motivation och delaktighet samt om metoden ASL. Genom att göra aktionsforskning i de klasser där vi själva arbetar ville vi undersöka om metoden ASL kunde vara lämplig att använda i arbetet med elevers skriv- och läsutveckling i grundsärskolan, inriktning träningsskola. Vi har gjort deltagande observationer, fört dagboksanteckningar, filmat eleverna och fotograferat elevernas arbete. Sammanfattningsvis pekar resultaten i vår undersökning på att ASL kombinerat med att träna andra förmågor så som bokstavskännedom och klappa stavelser, kan vara en lämplig metod att arbeta efter i grundsärskolan, inriktning träningsskola. Resultatet visar att eleverna utvecklades inom en rad olika områden och studiens bidragande effekter var att elevernas motivation och delaktighet ökade markant. / Carström, M. & Johansson, C. (2015) To challenge pupils’ ability to write and read in compulsory school for pupils with intellectual disabilities – a qualitative case study originating in the method of “Write to Read”. The purpose of this study is to investigate how four pupils in special schooling’s ability to write and read is possibly affected and developed by working according to the method of “Write to Read” during a period of 8 weeks. The theoretical framework of the study is the sociocultural perspective and it has been chosen according to the approach that learning takes place in interaction with others. The study presents a general view of earlier research of pupils with intellectual disabilities, reading and writing development, reading and writing difficulties, elements of success from teachers working with reading and writing training, pupils’ motivation and participation and with the method of “Write to Read”. By action research in our own classes, we wanted to investigate whether the method of “Write to Read” would be a suitable method to use when trying to develop pupils’ abilities to write and read in Swedish (compulsory) special schools, focusing on pupils with severe intellectual disabilities. We have conducted observations, kept a journal with daily notes, the pupils have been filmed and we have taken photos of our pupils’ work. To sum everything up, our study shows that “Write to Read” combined with training abilities such as knowledge of the letters and of clapping to syllables could be a suitable method within special schools. The result shows that pupils were developing within a number of areas and contributory effects of the study were that our pupils’ motivation and participation increased prominently.

I vår studie intar vi en hermeneutisk ansats och genomför en textanalys. I vår studie tolkar, analyserar och kategoriserar vi innehållet i åtgärdsprogrammets behov och åtgärd. Utifrån diskurser konstruerar vi en ram som hjälper oss att tolka formuleringar i åtgärdsprogram. Syftet med denna studie är att undersöka hur identitet, makt och matematiska begrepp synliggörs i åtgärdsprogram. I studien undersöker vi i vilken omfattning begreppen ovan förekommer i behov och åtgärder för årskurs 6 och 7. Vi utgår från ett diskursivt perspektiv mot makt och identitet. Vår studie visar att koppling mellan behov och åtgärd saknas i vissa åtgärdsprogram. Tillskriva identitet har den största andelen för åtgärder. Matematiska begrepp har störst andel för upptagna behov. Makt (makt genom kunskap och titel) har lägst förekomst i upprättade åtgärder. Det är varje skolas diskurs och dess skolpersonal som avgör på vilket sätt och i vilket forum som arbetet kring elevens behov fungerar. På samma sätt är den skillnad som existerar mellan olika upprättade åtgärdsprogram ett uttryck för den kultur eller diskurs som råder just nu, lokalt på skolan. Detta är avgörande om åtgärdsprogrammet används som ett fungerande verktyg. / In our study we take a hermeneutical approach and interpret text. In our study we interpret, analyse, and categorize the content of the IEP´s needs and arrangements. Based on discourses we construct a framework that helps us interpret phrasings in IEPs. The purpose of this study is to investigate how identity, power and mathematical concepts are made visible in the text of IEPs. In this study, we investigate to what extent the concepts above occur in the needs and arrangements for grades 6 and 7. We start from a discursive perspective on power and identity. Our study shows that the connection between needs and arrangements is missing in some IEPs. Attributing identity has the largest share of arrangements. Mathematical concepts have the greatest proportion of occupied needs. Power (power through knowledge and title) has the lowest occurrence of written arrangements. It is the discourse of every school and its school personal that decides in what direction and in what context the work toward the needs of the student. In the same way is the difference that exist between different IEPs an expressian in the culture that is dominant at schools. This is crusial if the IEPs is working as a functioning tool.

Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.

The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.

La presente investigación tiene como objetivo analizar la presencia que tiene la destreza de la expresión escrita en los manuales de español como lengua extranjera destinados a un público adulto de nivel básico, más concretamente de nivel A2. Asimismo, pretende observar qué tratamiento se hace de dos aspectos relacionados con la composición escrita: los géneros discursivos y los procesos de escritura. Para ello, recogemos datos a partir de una plantilla de análisis que aplicamos a cinco manuales de diferentes editoriales españolas publicados después de 2006. En esta recogida de datos destaca de la alta presencia de actividades de expresión escrita en los manuales. En relación a los géneros discursivos, los manuales dan importancia al trabajo explícito de los aspectos analizados para el presente trabajo: contexto comunicativo, destinatario y propósito. Sin embargo, notamos una presencia baja de textos que sirvan como modelo a los estudiantes a la hora de realizar sus producciones textuales y es prácticamente inexistente la reflexión acerca de la estructura y características de los modelos. En cuanto a los procesos de escritura, el proceso de textualización es el que tiene más presencia en los cinco manuales analizados, mientras que la planificación y la revisión quedan relegadas a un segundo plano con una ocurrencia más baja. En la misma línea, destacamos la poca relevancia dada a la revisión, especialmente la retroalimentación entre pares. A partir de los resultados obtenidos y basada en un enfoque ecléctico de la didáctica de la expresión escrita, presentamos una propuesta didáctica pensada para el nivel A2 en la que se combina el trabajo explícito del género discursivo con los procesos de escritura, así como fomenta la escritura colaborativa. / This paper aims to analyse the presence of written expression activities in Spanish as a Foreign Language textbooks designed for adults in a pre-intermediate level (A2). Moreover, the purpose is to examine the approach which is used in relation to two key aspects of the written composition: the discourse genres and the writing process. With this objective, we compile data using an analysis template that is completed with information from five textbooks from different Spanish publishers after 2006. According to the data collection, there is a prolific presence of written expression activities in the analysed textbooks. Regarding the genres of discourse, the textbooks place relevance to the explicit practice of the following aspects: the communicative context, the audience and the purpose. However, a low presence of model texts for the students to use for their own compositions is also noted, as well as a virtually non-existent reflection of the model texts' structure and characteristics. As far as the writing process is concerned, the textualization is the process with more presence in the analysed textbooks, whereas planning and reviewing are marginalised with a lower occurrence. To the same extent, we would like to emphasize the low relevance of revision, especially that among peers. Taking into account the results and based an eclectic approach to the teaching of written expression, we present a teaching proposal for an A2 level in which the discourse genre and the writing process are dealt with explicitly, as well as we intend to encourage collaborative writing.