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WATER QUALITY MODELLING PERCEPTIONS OF A WATER RESOURCE MANAGEMENT ORGANIZATION
Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: H.D. Furness --- Scientific Services Division, South Africa W.N. Richards --- Scientific Services Division, South AfricaThe use of models by the South African water industry is discussed. It is suggested that climatic conditions and existing legislation have influenced the formulation of models. Future model requirements by the water Industry are outlined. Changes are suggested which... -
WATER QUALITY MODELLING PERCEPTIONS OF A WATER RESOURCE MANAGEMENT ORGANIZATION
Item type: Journal Article • Journal: Southern African Journal of Child and Adolescent Mental Health • Authors: H.D. Furness --- Scientific Services Division, South Africa W.N. Richards --- Scientific Services Division, South AfricaThe use of models by the South African water industry is discussed. It is suggested that climatic conditions and existing legislation have influenced the formulation of models. Future model requirements by the water Industry are outlined. Changes are suggested which... -
Factors that Affect Municipal Service Delivery in Gauteng and North West Provinces of South Africa
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Solomon Khale --- , South Africa Zeleke Worku --- , South AfricaThis study attempts to identify and quantify factors that affect service delivery by local government counsellors in the Gauteng and North-West provinces. The study is based on a stratified random sample of size n=300 respondents. Both quantitative and qualitative research... -
Some thoughts on policy and desertification: what key contributions can scientists make to policy processes in the southern African context?
Item type: Journal Article • Journal: African Journal of Range & Forage Science • Authors: J Zeidler --- Integrated Environmental Consultants Namibia (IECN), NamibiaTwo types of desertification professionals are typically characterised—the scientist and the policy-maker. After many years of efforts to combat desertification and promote sustainable land management, it is surprising that these diverging perceptions remain so fixed. They prevailed throughout the process... -
Wrong drug administration errors amongst anaesthetists in a South African teaching hospital
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: PC Gordon [AN0001]A confidential, self-reporting survey was sent out to all 65 anaesthetists (25 specialists and 40 registrars) in the Department of Anaesthesia at the University of Cape Town with the aim of determining the incidence and possible causes of “wrong drug”... -
Anaesthesia training for interns at a metropolitan training complex: does it make the grade?
Item type: Journal Article • Journal: South African Family Practice • Authors: Belinda Kusel --- Department of Anaesthesia, Zane Farina --- Department of Anaesthesia, Colleen Aldous --- College of Health Sciences,Background: Most anaesthesia-related mortality that occurs in level 1 hospitals in South Africa is avoidable. Improving training during internship, and consequently the skills of community service officers, could lead to safer anaesthesia practices. -
Accounting for futures and options in terms of IASC proposals: practitioners’ views in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: S Baker --- South African Breweries, G K Everingham --- Department of Accounting,This paper outlines the development and nature of the International Accounting Standards Committee’s proposals in relation to financial instruments. It considers the applicability of the specific principles therein in relation to accounting for futures and options traded on the South... -
Working in teams: An examination of the variables that improve team performance in accounting students
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L. Stainbank --- School of Accounting and Finance, University of KwaZulu-Natal,The accountancy profession requires professional accountants to acquire skills such as intellectual skills, technical and functional skills, personal skills, interpersonal and communication skills, and organizational and business management skills. In the academic environment, accounting students are often required to work... -
Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L van Staden --- School of Accounting Sciences, N van der Merwe --- School of Accounting Sciences,Those who are not experts in the field of accounting will most probably be of the opinion that interest should be expensed and therefore reduce profits. However, for financial periods beginning on or after 1 January 2009, the capitalisation of... -
IFRS 3 “grey area” regarding contingent liabilities
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Eloise de Jager --- Department of Accounting, South AfricaAll South African listed companies must prepare their financial statements using International Financial Reporting Standards (IFRS). Although IFRS aims to provide a framework that can be applied to ensure comparable financial information, there are “grey areas” where judgement needs to... -
Peculiarities of the fair value taxation regime for financial instruments
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Warren Maroun --- School of Accountancy, South AfricaThe enactment of s24JB represents a significant change in the taxation of financial instruments. The traditional approach of including amounts in gross income on the earlier of receipt or accrual is superseded by a fair value regime grounded in International... -
Essensiële agtergrondkennis van die konsepsuele raamwerk: ’n Opvallende leemte in die Ovkom-leerplan
Item type: Journal Article • Journal: De Ratione • Authors: E. Saenger --- Universiteit van Suid-Afrika, -
South African Statements of Accounting Practice as Part of a User-oriented Framework
Item type: Journal Article • Journal: De Ratione • Authors: J.A. Miller --- University of Natal-Durban,In this third and final article on a suggested Hierarchy of Objectives for Financial Reporting the author deals with Statements of Accounting Practice as the operational level thereof, implementing concepts and principles towards achieving the objectives defined. As a consequence... -
Intemasionale rekeningkundige standaarde: ’n waardebepaling
Item type: Journal Article • Journal: De Ratione • Authors: M.A. Faul --- Universiteit van Suid-Afrika, T.H. Wallach --- Universiteit van Durban-Westville, -
An analysis of problems encountered by auditors of small, medium and micro enterprises in Botswana
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: EG Kitindi --- Department of Accounting and Finance, DS Iwisi --- Technikon SA, KV Mgaya --- Department of Accounting and Finance,Auditing is acclaimed as lending credibility to financial statements of enterprises. However, small enterprises see little importance in maintaining proper books of accounts and preparing financial statements. The Republic of Botswana has committed itself to the promotion of small enterprises... -
Factors Influencing the Adoption of International Financial Reporting Standards by African Countries
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- University of KwaZulu-Natal,The purpose of this paper is to identify the factors which may influence the adoption of the International Financial Reporting Standards (IFRS) by African countries. Using previous literature, the following factors were identified: economic growth, education level, economic openness, culture... -
Ensuring an optimal environment for peer education in South African schools: Goals, systems, standards and policy options for effective learning
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Sharlene Swartz --- Human Sciences Research Council, South Africa Charles Deutsch --- Harvard Catalyst Population Health Research Program, USA Benita Moolman --- Human Sciences Research Council, South Africa Emma Arogundade --- Human Sciences Research Council, South Africa Dane Isaacs --- Human Sciences Research Council, South Africa Barbara Michel --- Centre for the Support of Peer Education, South AfricaPeer education has long been seen as a key health promotion strategy and an important tool in preventing HIV infection. In South African schools, it is currently one of the strategies employed to do so. Based on both a recent... -
What should I tell my patient? Disclosure in anaesthesiology: difficulties, requirements, guidelines and suggestions
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: Malcolm de Roubaix --- Centre for Applied Ethics, Department of Philosophy, South AfricaSouth African anaesthesiologists have embraced the requirement for authentic informed consent, but there is no consensus regarding the comprehensiveness and specificity requirements with regard to the information that needs to be supplied to the patient, and upon which decisions will... -
Quality Assurance of Business Management Education in Africa: A Review of Current Systems and Recommendations for Quality Enhancements
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Eunice V. Akoto --- School of Business, USA Edward O. Akoto --- School of Business, USAQuality assurance systems – the collections of policies, procedures, and practices for achieving and maintaining quality – are critical to ensuring the relevance and effectiveness of business and management education in Africa. Currently, stakeholders may assess the quality of business... -
Materials and technology solutions to tackle the challenges in daily concrete construction for housing and infrastructure in sub-Saharan Africa
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Wolfram Schmidt --- Department 7: Safety of Structures Bundesanstalt für Materialforschung und -prüfung (BAM), Germany Nsesheye Susan Msinjili --- Department 7: Safety of Structures Bundesanstalt für Materialforschung und -prüfung (BAM), Germany Hans-Carsten Kühne --- Department 7: Safety of Structures Bundesanstalt für Materialforschung und -prüfung (BAM), GermanySub-Saharan Africa's economic rise has caused a high demand for housing and infrastructure. This rapid growth has resulted in urgent challenges of enormous dimensions for urban and infrastructural planners and the entire construction sector. Considering the African supply chains and... -
The quality of feedback from outpatient departments at referral hospitals to the primary care providers in the Western Cape: a descriptive survey
Item type: Journal Article • Journal: South African Family Practice • Authors: Robert Mash --- Division of Family Medicine and Primary Care, South Africa Herma Steyn --- Department of Health, South Africa Muideen Bello --- Division of Family Medicine and Primary Care, South Africa Klaus von Pressentin --- Division of Family Medicine and Primary Care, South Africa Liezel Rossouw --- Department of Health, South Africa Gavin Hendricks --- Division of Family Medicine and Primary Care, South Africa Germarie Fouche --- Department of Health, South Africa Dusica Stapar --- Division of Family Medicine and Primary Care, South AfricaBackground: Coordinating care for patients is a key characteristic of effective primary care. Family physicians in the Western Cape formed a research network to enable them to perform practical research on key questions from clinical practice. The initial question selected... -
Emergence, adherence and proliferation of industry level standards: A case study of Aligarh padlock industry, India
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Shekhar Jain --- , IndiaIndustry in developing nations has not attracted much attention from standard theorists. One of the reasons is that developing countries are considered ‘standard takers.’ As a result, the limited scholarship on standards in the context of developing countries largely remains... -
Sustainability reporting in the hospitality industry
Item type: Journal Article • Journal: Research in Hospitality Management • Authors: Bertille Pommier --- , The Netherlands Agatha M Engel --- , The NetherlandsIn 2015, Medrado and Jackson researched corporate non-financial disclosures for the hospitality industry. Their main conclusion was that sustainability reporting in the hospitality and tourism industry is in its infancy. We update and extend this research by using a wider... -
Complex information and accounting standards: Evidence from UK narrative reporting
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ekaete Efretuei --- , United Kingdom Abel Usoro --- , Nigeria Christina Koutra --- , United Arab EmiratesThe application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies in financial markets and improve communication in financial reporting. However, extant studies have suggested that the introduction of IFRS has increased narrative complexity,... -
Tropical wood species: alternative model to determine the characteristic compressive strength perpendicular to grain
Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Arthur Filipe Freire Gomes --- Federal University of São Carlos (UFSCar), Brazil Fernando Júnior Resende Macarenhas --- Rua Luís Reis Santos - Pólo II, University of Coimbra, Portugal Diego Henrique de Almeida --- Federal University of São Carlos (UFSCar), Brazil Alfredo Manuel Pereira Geraldes Dias --- Rua Luís Reis Santos - Pólo II, University of Coimbra, Portugal Tulio Hallak Panzera --- Federal University of São João Del Rey (UFSJ), Brazil Francisco Antônio Rocco Lahr --- University of São Paulo (USP), Brazil André Luis Christoforo --- Federal University of São Carlos (UFSCar), BrazilBrazil has a vast area of native forests with the potential to be sustainably exploited for application in civil construction. Density is a key factor when analysing the characteristics of different wood species and their future uses, and additionally it... -
Dissipation of environmental DDT and its metabolites in selected rivers of south-western Kenya
Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: JK Nyaundi --- Kenya Marine and Fisheries Research Institute, Kenya SK Omasaki --- Kisii University, Kenya JM Babu --- Kenya Marine and Fisheries Research Institute, Kenya NM Mwirigi --- Kenya Marine and Fisheries Research Institute, Kenya R Omondi --- Kisii University, Kenya GA Mwayulj --- Great Lakes University of Kisumu, Kenya S Bassa --- National Fisheries Resources Research Institute (NaFIRRI), UgandaRivers are the main source of domestic and industrial water supplies in Kenya. In this study, water sampling was done at eight upstream sites in the Kuja River catchment, Kenya, between October 2016 and April 2017, specifically to test for... -
Farm operation injuries among cocoa famers in Ghana: Investigating the causes, choice of treatment and compliance to safety standards
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Gifty-Maria Sangber-Dery --- KNUST-Kumasi, Ghana Enoch Kwame Tham-Agyekum --- KNUST-Kumasi, Ghana Fred Ankuyi --- KNUST-Kumasi, Ghana John-Eudes Andivi Bakang --- KNUST-Kumasi, Ghana Nathaniel Nii Lartey Lartey --- University of Michigan, USA Ernest Laryea Okorley --- University of Cape Coast, Ghana Ebenezer Osei Jones --- Akenten Appiah-Menka University of Skills Training and Entrepreneurship Development, Ghana David Boansi --- KNUST-Kumasi, GhanaThis study investigated the socioeconomic factors that predispose cocoa farmers to farm operation injuries, their choice of treatment and compliance with recommended safety standards. It used the multi-stage sampling technique to collect data from 400 cocoa farmers. Descriptive statistics, the... -
Callous-unemotional traits and online aggressive behaviour: Mediated moderation by moral disengagement
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Lijun Song --- School of Marxism, Zhengzhou Urban Construction Vocational College, ChinaThis study investigated the role of moral disengagement in the relationship between callous-unemotional traits and online aggression. The study sample comprised 484 college students (female = 68.4%; mean age = 19.27 years, SD = 1.21 years). The students completed questionnaires... -
Are financial reporting judgement disclosures by JSE-listed companies ambiguous?
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Danielle van Wyk --- School of Accountancy, Stellenbosch University, South Africa Gretha Steenkamp --- School of Accountancy, Stellenbosch University, South Africa Nicolene Wesson --- Stellenbosch University, South Africa