130,903 research outputs found
External and Internal Spatial Attention: Selection of visual information from the outside or the inner world
No full textThese data are related to a study that will be published in Frontiers in Cognition, in 2023 in a special issue related to attention.
Van der Lubbe RHJ, Panek B, Jahangier I and Asanowicz D (2023) Lateralized connectivity in the alpha band between parietal and occipital sources when spatial attention is externally and internally directed. Front. Cognit. 2:1145854.
doi: 10.3389/fcogn.2023.1145854
With pre- and post-cues we examined whether effects on lateralized brain activity in the alpha and theta band is comparable when visual information is presented externally, or when it has to be retrieved from visual memory
Sectional title property in South Africa: an accounting and auditing perspective
No full textEnglish: This study was undertaken against the background of the current housing problem in
South Africa. Sectional titles play an important role in addressing this challenge, which
is a high priority problem in the country. Very little research has so far been done on
the South African sectional title industry from an accounting and auditing perspective.
Furthermore, legislation in this regard is often contradictory and confusing. In addition,
pressure regarding costs such as audit fees and management fees from owners of
sectional title units bring about unique challenges and problems for the industry. These
aspects do, however, provide ample opportunity for research.
The first main aim of this study was an overview of practical problems experienced from
an accounting and auditing perspective regarding risks associated with sectional titles,
auditing-specific problems relating to sectional title and accounting-specific problems
relating to sectional title. The second, two-fold aim of the study was to find possible
solutions to the above-mentioned problems and to make recommendations in this
regard. The third aim of the study was to set industry benchmarks by way of analysis
and interpretation of a sample of annual financial statements of sectional title schemes
over a three year period. These benchmarks can be of assistance as an industry
standard for owners, trustees, managing agents, auditors and accountants rendering a
professional service within the sectional title industry.
The literature review of this study covered three main aspects in respect of sectional
title schemes, namely legal aspects relating to accounting and auditing matters of
sectional title schemes, auditing and assurance aspects and accounting and reporting
aspects.
The literature review paved the way for a detailed analysis of the auditing and
accounting aspects relating to the sample of body corporate financial statements and an
empirical study performed on the sectional title industry in South Africa by way of
interviewing a sample of role players in the industry.
The results of the empirical study and data analysis revealed a great number of
contradictory and confusing legal aspects as well as uncertainties in the industry.
Various problems and concerns were addressed and practical recommendations were
made of which the industry should take note. The empirical findings can also be used
as a valuable basis for further research.Afrikaans: Hierdie studie is onderneem teen die agtergrond van die heersende
behuisingsvraagstuk in Suid-Afrika. Deeltitels speel ’n baie belangrike rol om hierdie
hoë-prioriteit uitdaging aan te pak. Daar is nog baie min navorsing gedoen oor die
Suid-Afrikaanse deeltitel-industrie, spesifiek vanuit ’n rekeningkundige en ouditkundige
perspektief. Verder bestaan daar baie teenstrydige en verwarrende wetgewing oor
hierdie industrie. Kostedruk deur eienaars van deeltiteleenhede op onder meer ouditen
bestuursfooie bied verder eiesoortige uitdagings en probleme vir die industrie.
Hierdie aspekte bied egter baie geleenthede vir navorsing.
Die hoofdoel van hierdie studie was ’n oorsig oor die praktiese probleme wat vanuit ‘n
rekeningkundige en ouditkundige perspektief ondervind word ten opsigte van die risiko’s
wat met deeltitels geassosieer word, sowel as rekeningkundige en ouditkundige
probleme wat met deeltitels verband hou. Tweedens is oplossings vir bogenoemde
probleme en aanbevelings ten doel gestel. Derdens was dit ‘n mikpunt om riglyne daar
te stel na aanleiding van die ontleding en vertolking van ’n steekproef finansiële
jaarstate van deeltiteleiendom wat oor ‘n drie-jaar tydperk gedoen is. Hierdie riglyne
kan as ’n moontlike industrie-standaard dien vir eienaars, trustees, bestuursagente, en
ouditeure en rekenmeesters wat professionele dienste aan die deeltitel-industrie lewer.
Die literatuuroorsig van die studie fokus op drie hoofaspekte aangaande
deelititelskemas, naamlik, regsaspekte rakende rekeningkundige en ouditkundige
kwessies, ouditkundige- en gerusstellingsaspekte en rekeningkundige- en
verslagdoenings-aspekte.
Die literatuuroorsig baan die weg vir ’n uitvoerige ontleding van die ouditkundige en
rekeningkundige aspekte van ‘n steekproef finansiële jaarstate asook ’n empiriese
studie gedoen oor die deeltitel-industrie in Suid-Afrika deur middel van onderhoude wat
gevoer is met ‘n steekproef rolspelers in die industrie.
Die resultate van die empiriese studie en data-ontleding onthul verskeie teenstrydige en
verwarrende regsaspekte en onsekerhede in die industrie. Verskeie probleme en
kommerwekkende aangeleenthede is aangespreek en praktiese aanbevelings is
gemaak waarvan die industrie kennis behoort te neem. Die empiriese gevolgtrekkings
kan ook gebruik word as ‘n waardevolle grondslag vir verdere navorsing
Business ethics in the accountancy profession: a South African perspective
No full textEnglish: For thousands of years, man has been searching for the meaning of life, especially through philosophy and religion. One of the most important aspects in this search is probably the distinction between what constitutes right (good) and wrong (bad). This has not been confined to the personal/philosophical/religious aspects of life, but has also spread to the business sphere and eventually developed into the academic field today known as business ethics.
Probably not a single day passes without the media reporting on unethical behaviour in its various forms in South Africa. The recent Lonmin/Marikana strike and its aftermath has dominated the South African media during 2012 and has already largely been described as the most tragic episode in the history of post-apartheid South Africa. The Lonmin incident is a “classic case study” of unethical conduct which included, amongst others, participation in unlawful and unprotected strikes, excessive police brutality, intimidation of and violent action against workers who reported for duty, malicious damage to property, clashes between labour unions fighting for membership and control of the industry, and poor leadership.
Of all the corporate collapses that shocked the business world, Enron and its then auditors, Arthur Andersen, was problably the most infamous and significant due to its widespread international spillover effect. Enron and other unethical economic scandals provide an indication of the gravity and extensive reach of business ethics in the world today. The accounting profession plays such an important role in the global economy that the prevelance of unethical business practices often leads to appeals for an investigation into the competence and ethical behaviour of these professionals, accompanied by a notion that the main cause of the wrongdoings may be traced back to inadequate prominence given to ethics education within the profession.
One of the main challenges in presenting business ethics courses is to keep the subject pragmatic and practically applicable – which may be difficult, possibly due to the discipline’s development from philosophy. If the pragmatic and practical focus is not maintained, business ethics may result in a mere philosophical and theoretical course that has little to do with ethical challenges encountered in the real business world.
This study consists of a literature compopnent and an empirical component. The fourfold aim of the literature study was to provide 1) an overview of the development of business ethics as a discipline; 2) the viewpoints and requirements of professional accountancy bodies regarding business ethics and business ethics education; 3) an overview of business ethics modules presented by certain South African universities; and 4) the broad theoretical background to the discipline.
The empirical research component was conducted by means of a questionnaire. The aim was primarily to determine the insight of four groups of students in business ethics at the beginning of the course as compared to that at the end of the course to establish the possible impact of the course on the ethical reasoning abilitites and perceptions of students. The questionnaire was also developed to also take into account the major requirements of SAICA regarding business ethics courses. The opinions and perceptions of the four groups of students enabled the researcher to reach conclusions and make recommendations regarding the suitability of the current content of business ethics courses.
The study is set out in 5 chapters. Chapter 1 provides the introduction to the study, sketching a few of the ethical dilemmas that the world is currently faced with as a means to illustrate the importance of business ethics as a discipline. This is followed by an overview and discussion of the viewpoints and requirements of professional accountancy bodies regarding business ethics and business ethics education as well as an overview of business ethics modules presented by certain South African universities. Chapter 3 provides an overview of the development of business ethics as a discipline followed by an analysis of the findings gathered from the questionnaire (chapter 4). The final chapter consists of the conclusions and recommendations for improvement of business ethics courses and further research possibilities.Afrikaans: Vir duisende jare reeds is die mensdom op soek na die sin van die lewe, veral deur middel van die filosofie en godsdiens. Een van die belangrikste aspekte in die soeke na die sin van die lewe is waarskynlik die onderskeid tussen dit wat reg (goed) en verkeerd (sleg) is. Dié soeke is nie slegs beperk tot die persoonlike/filosofiese/godsdienstige aspekte van die lewe nie, maar het ook na die besigheidsfeer uitgebrei en uiteindelik ontwikkel tot die akademiese dissipline wat vandag bekend staan as besigheidsetiek.
Daar gaan waarskynlik nie ‘n dag verby waarin die media nie verslag doen oor onetiese optrede in sy verskeie vorme in Suid-Afrika nie. Die onlangse Lonmin/Marikana-staking en die nadraai daarvan het die media in Suid-Afrika gedurende 2012 oorheers en is alreeds grootliks beskryf as die tragieste episode in die geskiedenis van post-apartheid Suid-Afrika. Die Lonmin-insident is ‘n “klassieke gevallestudie” van onetiese gedrag, wat onder andere die deelname aan onwettige en onbeskermde stakings, oormatige polisiebrutaliteit, intimidasie van en geweldadige optrede teen werknemers wat vir diens aangemeld het, kwaadwillige beskadiging van eiendom, botsings tussen vakbonde wat vir ledetalle en beheer oor die industrie veg, asook swak leierskap insluit.
Van al die korporatiewe ineenstortings wat die besigheidswêreld geskok het, is dié van Enron en hul destydes ouditeure, Arthur Andersen, waarskynlik die berugste en belangrikste as gevolg van die wye internasionale impak daarvan. Enron en ander onetiese ekonomiese skandale gee ʼn aanduiding van die erns en reikwydte van besigheidsetiek op die wêreld vandag. Die rekenmeestersprofessie speel so ‘n belangrike rol in die globale ekonomie dat die voorkoms van onetiese besigheidspraktyke dikwels uitloop op pleidooie vir ʼn ondersoek na die bevoegdheid en etiese optrede van die betrokke professionele persone, asook die opmerkings dat die hoofrede vir die wanpraktyke dalk teruggevoer kan word na die onderbeklemtoning van etiekonderrig in dié professie.
Een van die hoofuitdagings in die aanbieding van besigheidsetiekkursusse is om die kursus pragmaties en praktiestoepaslik te hou – wat moeilik kan wees, moontlik weens die dissipline se ontwikkeling vanuit die filosofie. Indien die pragmatiese en praktiese fokus nie gehandhaaf kan word nie, kan besigheidsetiek verval in ‘n bloot filosofiese en teoretiese kursus wat weinig te make het met etiese uitdagings wat in die werklike besigheidswêreld aangetref word.
Hierdie studie bestaan uit ‘n literatuur- en ʼn empiriese komponent. Die vierledige doel van die literatuurstudie is om ‘n oorsig te bied oor 1) die ontwikkeling van besigheidsetiek as ʼn dissipline; 2) die sienings en vereistes van professionele rekeningkundige beheerliggame aangaande besigheidsetiek en besigheidsetiekonderrig; 3) besigheidsetiekmodules wat aan sekere Suid-Afrikaanse universiteite aangebied word; en 4) die breë teoretiese agtergrond van die dissipline.
Die empiriese navorsing is behartig deur middel van ‘n vraelys. Die doel was primêr om die insig van vier groepe besigheidsetiekstudente te toets - aan die begin van die kursus en ‘n vergelyking met die resultaat aan die einde van die kursus - ten einde die moontlike impak van die kursus op die studente se etiese beredeneringsvaardighede en persepsies te bepaal. Die vraelys is ontwikkel om ook die hoofvereistes van SAICA rakende besigheidsetiekkursusse in ag te neem. Die opinies en persepsies van die vier groepe studente het die navorser in staat gestel om gevolgtrekkings en aanbevelings te maak oor die toepaslikheid van die bestaande inhoud van besigheidsetiekkursusse.
Die studie bestaan uit 5 hoofstukke. Hoofstuk 1 verskaf die inleiding tot die studie deur te wys op ‘n paar etiese dilemmas wat die wêreld tans beleef ter stawing van die belangrike rol van besigheidsetiek as dissipline. Dit word gevolg deur ‘n oorsig oor en bespreking van die standpunte en vereistes van professionele rekeningkundige beheerliggame aangaande besigheidsetiek en besigheidsetiekonderrig, sowel as ‘n oorsig oor besigheidsetiekmodules wat deur sekere Suid-Afrikaanse universiteite aangebied word. Hoofstuk 3 bied ‘n oorsig oor die ontwikkeling van besigheidsetiek as dissipline, gevolg deur ‘n ontleding van die bevindinge versamel vanuit die vraelys (hoofstuk 4). Die slothoofstuk bevat die gevolgtekkings en aanbevelings vir verbetering van besigheidsetiekkursusse en verdere navorsingsmoontlikhede
MeSH term explosion and author rank improve expert recommendations
No full textInformation overload is an often-cited phenomenon that reduces the productivity, efficiency and efficacy of scientists. One challenge for scientists is to find appropriate collaborators in their research. The literature describes various solutions to the problem of expertise location, but most current approaches do not appear to be very suitable for expert recommendations in biomedical research. In this study, we present the development and initial evaluation of a vector space model-based algorithm to calculate researcher similarity using four inputs: 1) MeSH terms of publications; 2) MeSH terms and author rank; 3) exploded MeSH terms; and 4) exploded MeSH terms and author rank. We developed and evaluated the algorithm using a data set of 17,525 authors and their 22,542 papers. On average, our algorithms correctly predicted 2.5 of the top 5/10 coauthors of individual scientists. Exploded MeSH and author rank outperformed all other algorithms in accuracy, followed closely by MeSH and author rank. Our results show that the accuracy of MeSH term-based matching can be enhanced with other metadata such as author rank
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
No full textBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
An elderly, urban population: Their experiences and expectations of pharmaceutical services in community pharmacies
No full textObjective: The aim of this study was to determine the pharmaceutical services experiences of an elderly, urban population in relation to their expectations in community pharmacy.
Design: and setting: The study was a cross-sectional descriptive empirical study and was conducted by means of a structured questionnaire, designed and administered by there searcher, in face-to-face interviews at an old age residence in the participants' own dwellings (N = 242). The management of this specific village approached the researcher about healthcare concerns for their residents and granted permission for this study to be conducted.
Main outcome and results: The sample population of elderly patients (n = 67) had a higher expectation of community pharmacists, in terms of pharmaceutical services, than what they had experienced. Significant differences were found in all aspects examined. Effect size, amongst others, revealed that expectations were not met in discussions about the effect of other medicines on their chronic medicine (d = 1.94); whether they had any medicines left from previous issues (d = 1.77) and questions regarding existing chronic conditions (d = 1.69). There was an association between questions, regarding the use of chronic medicines at pharmacies and at other healthcare professionals (d =0.26), as well as the supply of written information at pharmacies and other healthcare professionals (d = 0.42). The study reveals that this population has expectations of their community pharmacists that are not met.
Conclusions: Pharmacists can be active members of the healthcare team and restore their professional image in the eyes of the community, if they renew their attitudes, have confidence in their abilities and understand their role in patient care. The community pharmacist should focus on the health-related quality of life of the individual patient and identify the immediate healthcare needs of their unique community, with specific reference to vulnerable populations like the elderly. Pharmacists should establish themselves as the go-to healthcare professional
Hedge fund of funds investment process : a South African perspective
No full textIncludes bibliographical references.The objective of this dissertation is to develop and test an investment process for hedge fund of funds (HFoFs) in South Africa. The dissertation proposes a three tiered process, adapted from the works of Lo (2008). Step one of the proccess involves the categorisation of hedge funds into broadly defined groups based on predefined factors. Two classification methodologies are examined herein to determine optimal category definitions. These are 1) an adaption of the classification developed by Schneeweis and Spurgin (2000), based on the correlation of hedge funds to an appropriate benchmark and the returns offered by these hedge funds, and 2) classification by cluster analysis. Once a finite set of classification is defined, step two of the process uses a minimum variance optimisation, based on forward-looking parameter estimates of return and co-variance to compute the optimal capital allocation to these categories. The final stage of the process employs a mixture of quantitative and qualitative analysis to allocate capital within categories to individual hedge funds
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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