Die redaksionele geskiedenis van die boek Hosea

The editorial history of the book Hosea It is the suggestion of this essay that the book of Hosea, was supplied with an introduction and ending by an editor from the wisdom circles. This thesis is based on the fact that Hosea 1; 2a and 14: 10 correspondremarkably with the introductions and endings of Egyptian wisdom instructions (for instance that of Amenemopet). The absence of this kind of introductions and endings in other books of the Old Testament leads to the conclusion that the prophecies of Hosea found their way to Judah in the form of a complete book

Lukas 2:14 vanuit ’n Joods-Christelike perspektief

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’n Vertelkundige ontleding van Psalm 105 met besondere verwysing na die funksie van vertelde raimte

A narrative analysis of Psalm IQS with special reference to the function of narrated  space The purpose of this article is to illustrate the value of a narrative analysis of Psalm 105. Because space plays a very important role in the Psalm, the special  function of narrated space is investigated. From the results of the narrative analysis some theological lines as well as a possible date for the Psalm are given in the  conclusion

Methods for detecting and quantifying individual specialisation in movement and foraging strategies of marine predators

There is increasing realisation that individuals in many animal populations differ substantially in resource, space or habitat use. Differences that cannot be attributed to any a priori way of classifying individuals (i.e. age, sex and other group effects) are often termed ‘individual specialisation’. The aim of this paper is to assess the most common approaches for detecting and quantifying individual specialisation and consistencies in foraging behaviour, movement patterns and diet of marine predators using 3 types of data: conventional diet data, stable isotope ratios and tracking data. Methods using conventional diet data rely on a comparison between the proportions of each dietary source in the total diet and in the diet of individuals, or analyses of the statistical distribution of a prey metric (e.g. size); the latter often involves comparing ratios of individual and population variance. Approaches frequently used to analyse stable isotope or tracking data reduced to 1 dimension (trip characteristics, e.g. maximum trip distance or latitude/longitude at certain landmarks) include correlation tests and repeatability analysis. Finally, various spatial analyses are applied to other types of tracking data (e.g. distances between centroids of distributions or migratory routes, or overlap between distributions), and methods exist to compare habitat use. We discuss the advantages and disadvantages of these approaches, issues arising from other effects unrelated to individual specialisation per se (in particular those related to temporal scale) and potential solutions

The use of generalized audit software by Egyptian external auditors: the effect of audit software features

YesPurpose - This study aims to explore: the actual usage of GAS features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach - External audit professionals at twelve international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings - The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The SEM analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration. Research limitations/implications - Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern. Practical implications - The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context. Originality/value - The study adds value to prior research by providing context-contingent insight into the application of technology acceptance model in an unexplored audit context

Auditor-client interactions in the changed UK regulatory environment - A revised grounded theory model

Audit and financial reporting quality are under intense scrutiny nationally and globally. The outcome of high-level auditor-auditee discussion and negotiation issues (auditor-client interactions) is central to this debate. Beattie et al. developed a grounded theory model of these interactions in the 1997 UK setting. This paper reports on a field study of 45 interactions in nine case companies in the radically changed post-SOX regulatory environment. Crucially, interviewees in each case company extend the chief financial officer-audit partner dyad to include the audit committee chair. Fundamental revisions to the model emerge. The strongest influence on interactions has become the national enforcement regime, overlaid upon the international standard-setting regime. The outcome in both the eyes of the participants and in our evaluation is full compliance (contrary to the findings from the 1997 setting), regardless of the perceived quality of the standards and the integrity of the outcome. Personal and company characteristics, which were of most importance in 1997, have become peripheral. The audit committee chair is shown to fulfil a gatekeeping role in relation to the full audit committee

Consistency in migration strategies and habitat preferences of brown skuas over two winters, a decade apart

At-sea movements and activity patterns of brown skuas Stercorarius antarcticus lonnbergi from South Georgia were analysed in 2 winters, a decade apart, to examine the degree of consistency in migration strategies and habitat preferences during the non-breeding and pre-laying exodus periods. Oceanographic habitat preferences of tracked skuas were determined using a robust model accounting for availability. At the population level, brown skuas were broadly consistent in their choice of wintering areas and habitat preferences, although the distribution extended farther east in 2012 than in 2002. Skuas preferred areas associated with static oceanography (bathymetric features) both during the non-breeding and pre-laying periods, which may explain the consistency between years in habitat use. There was no significant effect of year on departure dates from South Georgia, but birds returned earlier to the colony in 2002. Migration schedules varied according to breeding status, with failed birds departing earlier than birds that bred successfully. Although failed birds travelled farther from the colony, there was little variation in dates of return. In general the timing of movements was similar between sexes, but females were more likely than males to engage in a pre-laying exodus. Brown skuas spent a much higher proportion of time sitting on the water than other seabirds during both the non-breeding and pre-laying exodus periods, and the number of flight bouts per day was surprisingly low. The selection of static features by brown skuas may indicate that skuas may have less flexibility to track environmental changes than species that use dynamic cues