The value-added statement: An appeal for standardisation

Owing to the absence of accounting standards for the preparation of a value-added statement (VAS), a large variety of methods are used in financial statements. In this study the published value-added statements (PVAS) of companies listed on the JSE Securities Exchange during the period 1976-2005 have been standardised by the Graduate School of Business of the University of Stellenbosch (USB) in order to quantify the differences between the standardised VAS (SVAS) and the PVAS. These differences consist of the inclusion of items that do not belong in the VAS, items that are erroneously allocated among the distribution to stakeholders, and interpretation differences in whether a certain item forms part of the calculation of value added or the distribution thereof. The greatest difference quantified was the overstatement of the distribution to government that amounted to 54.4% of total differences. For users, including government, to properly calculate and compare the value added of different business entities, a standard for the preparation and presentation of VAS ought to be published. In the South African context the need of a precise measurement of each business entity's contribution to the growth of the national economy is relevant, and this need should also be addressed.Value added, Gross Domestic Product, South Africa, financial statements

Die voorkoms en profiel van pasiënte wat by ’n plattelandse praktyk presenteer met psigosomatiese klagtes

The prevalence and profile of patients presenting with psychosomatic complaints at a rural practice Introduction: The general practitioner is often consulted by patients with complaints in which psychological factors have a significant influence on the origin, continuation or course of a disease. It is important to identify the condition as a psychosomatic disorder, since the patient can be treated more effectively if he or she gains insight into the underlying problem and the causal factor can be addressed. The aim of this study was to determine the prevalence of psychosomatic complaints in patients visiting a general practice. It was also investigated whether variables such as gender, age and population group play a role with regard to the prevalence of the complaints. In addition, it was determined which types of complaints and stressors occur.Methods: The sample for this cross-sectional study consisted of all patients who visited the two general practitioners in a rural practice in the Northern Cape during a six-week period.Results: Of the 466 patients seen, 78 (16.7%; 95% CI 13.3% to 20.1%) presented with psychosomatic complaints. There were no significant differences between genders or population groups. In patients with psychosomatic complaints the digestive system was themost common organ system with complaints and the greatest stressor wasthe family.Discussion: The study indicates that a significant percentage of patients present with a psychosomatic complaint and insight into the causal stressors. The study thus confirms the importance of a holistic and preventative approach to patient care in a general practice.SA Fam Pract 2005;47(4): 51-5

Do satisfied cellar door visitors want to revisit? Linking past knowledge and consumption behaviors to satisfaction and intention to return

This study evaluates the main determinants of wine tourists' intention to revisit the winery cellar door. The proposed tourist behavior model suggests that past wine-related knowledge and behaviors as well as motivation affect satisfaction with the cellar door visit. The model suggests that actual behavior at the cellar door (number of bottles bought and amount of money spent) is dependent on the previously mentioned factors. A survey of wine tourists in the Barossa Valley, Australia, led to 676 useable questionnaires. The results of a binary logistic model show that only monthly household expenditure on wine consumption and the motive of tasting wine predict satisfaction with the cellar door visit. A negative binomial model shows that the probability to buy more bottles at the winery increases if the visitor is from Australia, satisfied with the visit, has tasted wine at the cellar door, is younger, spends more on monthly household consumption of wine, and was primarily visiting to buy wine. However, intention to revisit is predicted only by satisfaction, awareness of the winery before the visit, motives of buying and tasting wine, and some sociodemographic characteristics. Implications for the management of visitor behavior and the cellar door experience are also discussed

The value-added statement: An appeal for standardisation

Owing to the absence of accounting standards for the preparation of a value-added statement (VAS), a large variety of methods are used in financial statements. In this study the published value-added statements (PVAS) of companies listed on the JSE Securities Exchange during the period 1976-2005 have been standardised by the Graduate School of Business of the University of Stellenbosch (USB) in order to quantify the differences between the standardised VAS (SVAS) and the PVAS. These differences consist of the inclusion of items that do not belong in the VAS, items that are erroneously allocated among the distribution to stakeholders, and interpretation differences in whether a certain item forms part of the calculation of value added or the distribution thereof. The greatest difference quantified was the overstatement of the distribution to government that amounted to 54.4% of total differences. For users, including government, to properly calculate and compare the value added of different business entities, a standard for the preparation and presentation of VAS ought to be published. In the South African context the need of a precise measurement of each business entity's contribution to the growth of the national economy is relevant, and this need should also be addressed

predicted v. real prevalence of the 22q11.2 deletion syndrome in children with congenital heart disease presenting to Red Cross War Memorial Children’s Hospital, South Africa: A prospective study

Background. The 22q11.2 deletion syndrome (22qDS) has more than 180 associated phenotypic features, yet genotype-phenotype correlation remains obscure. Since many of the clinical characteristics are serious, yet treatable (including congenital heart disease), clinicians must maintain a high index of clinical suspicion to recognise a suite of co-occurring phenotypic features that suggest a diagnosis of 22qDS. Óskarsdottir’s scoring schedule (the ‘O score’) is generally used to suggest the need for confirmatory fluorescent in situ hybridisation (FISH) testing, using the TUPLE 1 probe. An O score of two or more indicates the need for FISH testing. Objectives. A previous audit of FISH-positive results of patients with congenital heart disease at Red Cross War Memorial Children’s Hospital (RCWMCH) revealed a clinical recognition rate of 1.7%. However, we were concerned that the syndrome may be under-recognised in our setting. Our aims were therefore to assess the predictive value of ‘O scoring’ and to accurately determine the prevalence of 22qDS in our patient population. Methods. A prospective trial of FISH testing every new patient with congenital heart disease presenting to RCWMCH was undertaken to accurately determine the prevalence of 22qDS. The results were then compared with the ability of the O score to indicate the need for FISH testing.Results. Testing of 125 patients detected deletions in six (4.8%, 2.8 times the previously determined clinical detection rate), thereby vindicating our concern that 22qDS is under-diagnosed. Of these 125 patients, 37 had an O score of 2 or 3, yet only 6 were FISH-positive, giving the O score a positive predictive value of only 14%. Conclusion. Until a more robust alternative recognition tool is available, South African clinicians should use all clinical recognition criteria liberally to suggest the need for formal testing for 22qDS

Metallothionein genes: no association with Crohn's disease in a New Zealand population

Metallothioneins (MTs) are excellent candidate genes for Inflammatory Bowel Disease (IBD) and have previously been shown to have altered expression in both animal and human studies of IBD. This is the first study to examine genetic variants within the MT genes and aims to determine whether such genetic variants have an important role in this disease. 28 tag SNPs in genes MT1 (subtypes A, B, E, F, G, H, M, X), MT2, MT3 and MT4 were selected for genotyping in a well-characterized New Zealand dataset consisting of 406 patients with Crohn's Disease and 638 controls. We did not find any evidence of association for MT genetic variation with CD. The lack of association indicates that genetic variants in the MT genes do not play a significant role in predisposing to CD in the New Zealand population

Reliability and Validity of the Multidimensional Scale of Perceived Social Support (MSPSS): Thai Version

This study examines the Thai version of the Multidimensional Scale of Perceived Social Support (MSPSS) for its psychometric properties

Monovarietal extra-virgin olive oil classification: a fusion of human sensory attributes and an electronic tongue

Olive oil quality grading is traditionally assessed by human sensory evaluation of positive and negative attributes (olfactory, gustatory, and final olfactorygustatory sensations). However, it is not guaranteed that trained panelist can correctly classify monovarietal extra-virgin olive oils according to olive cultivar. In this work, the potential application of human (sensory panelists) and artificial (electronic tongue) sensory evaluation of olive oils was studied aiming to discriminate eight single-cultivar extra-virgin olive oils. Linear discriminant, partial least square discriminant, and sparse partial least square discriminant analyses were evaluated. The best predictive classification was obtained using linear discriminant analysis with simulated annealing selection algorithm. A low-level data fusion approach (18 electronic tongue signals and nine sensory attributes) enabled 100 % leave-one-out cross-validation correct classification, improving the discrimination capability of the individual use of sensor profiles or sensory attributes (70 and 57 % leave-one-out correct classifications, respectively). So, human sensory evaluation and electronic tongue analysis may be used as complementary tools allowing successful monovarietal olive oil discrimination.This work was co-financed by FCT/MEC and FEDER under Program PT2020 (Project UID/EQU/50020/2013); by Fundacao para a Ciencia e Tecnologia under the strategic funding of UID/BIO/04469/2013 unit; and by Project POCTEP through Project RED/AGROTEC-Experimentation network and transfer for development of agricultural and agro industrial sectors between Spain and Portugal