188 research outputs found

    Factors affecting the role of management accounting in manufacturing organisations in Namibia and in the Eastern Cape province of South Africa

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    Manufacturing is one of the important sectors needed to improve the economies of Namibia and South Africa. However, the manufacturing sectors of both countries are not performing as planned. Management accounting is one of the requirements needed for a successful organisation. With the aim of reducing costs, improving decision making, profits and customer satisfaction, the main role of management accounting in manufacturing companies of Namibia and the Eastern Cape Province of South Africa is to control cost, forecast and budget, make decisions, report internally, improve profits and manage working capital. This study used an online survey to examine the factors that affect the effectiveness of management accounting in executing this role. The findings of the study revealed that management accounting is affected by the external environment, developments in technology and customer satisfaction. It also found that organisational structure, relationships with stakeholders and management accounting reporting were internal factors affecting management accounting. Specific skills like numerical and analytical skills were also identified as important to the role of management accounting. Based on contingency and role theories, this research aims to find those factors which can be controlled to improve the effectiveness of management accounting systems in manufacturing organisations, and as a result improve the success of those organisations on which these systems are contingent

    The role of BCLFA1 in cellular transformation

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    The malignant transformation of normal cells into cancer cells result in the loss of control of cellular regulatory mechanisms such as loss of function of tumour suppressors and gain of function of oncogenes. Genetic mutations may be inherited or acquired during the process of malignant transformation, such that the normal mechanisms responsible for control cellular proliferation become dysfunctional. Aberrations of the BCLAF1 gene located on chromosome 6q23 has previously been detected by whole genome sequence analysis of DNA from oesophageal cancer biopsies. Although the role of BCLAF1 is not well defined, some studies have shown BCLAF1 to have functional connections linked to some of the known hallmarks of cancer such as cell proliferation, apoptosis and genome stability, thus linking BCLAF1 to cellular transformation. The objective of the study was to examine the effects of BCLAF1 knockdown/BCLAF1 knockout studies in cellular gene expression and tumorigenesis. BCLAF1 expression was significantly reduced in the immortalized keratinocyte cell line (HaCaT), a lung transformed fibroblasts cell line (CT1), cervical cancer cell line (HeLa), breast cancer cell line (MDA-231) and two oesophageal cancer cell lines (KYSE30 and WHCO1), with a highly significant reduction in the breast cancer cell line (MDA-231). siRNA mediated knockdown of BCLAF1 resulted in altered expression of several downstream genes including downregulation the proapoptotic genes Caspase-3 and BAX and the DNA damage repair genes EXO1, ATRIP and BACH1. BCLAF1 deficiency also attenuated P53 expression and slightly increased P21 expression resulting in a P21-dependent G1 phase cell cycle arrest. To our knowledge, this is the first study to identify H2AX as a downstream gene of BCLAF1 that is downregulated by BCLAF1 knockdown. Abrogation of BCLAF1 in CT1 cells resulted in P53-dependent uncontrolled growth of cells, survival and accumulation of apoptosis-resistant cells, and genomic instability; all events that are crucial in tumourigenesis

    A descriptive study of patients presenting with a chief complaint of seizures to the prehospital emergency care practitioner of the Western Cape

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    Background Seizures are considered one of the most common time-sensitive and potentially life-threatening medical emergencies presenting to emergency centres and attended to by prehospital emergency care practitioners. These require a rapid response, prompt identification and appropriate management. There is a paucity of information describing the demographics and prehospital management of patients presenting with seizures in South Africa. Objectives The aim of this study was to describe the demographics and prehospital management of patients presenting with a chief complaint of seizures and/or convulsions to prehospital emergency care practitioners within the Western Cape Government Emergency Medical Services. Methods This retrospective study included all Western Cape Government Emergency Medical Services calls indicating a chief complaint of seizures and/or convulsions between August 2017 and July 2018. Descriptive statistics were performed to describe basic demographics in this population. A sample of emergency calls originating within the City of Cape Town was selected for a clinical chart review to describe on-scene clinical presentation and vitals, response times, and prehospital treatment provided. Results A total of 24 746 seizure and/or convulsion cases were recorded during the study period. The highest frequency of patients was in the 21 - 40 year age group (31%), and 57% of patients were male. The subsample (n=3 075) yielded 1 571 cases with completed electronic patient care records. The mean dispatch and response times were 20 (±36) and 14 (±10) minutes respectively with a mean on-scene time of 25 (±13) minutes. No on-scene vital signs were recorded in 11.3% of patients. Recorded on-scene vitals indicated that 36% of patients presented with a tachycardia, 14% had an oxygen saturation of < 95%. Airway manoeuvres were performed in 30% of cases, and 50% of patients presenting with a SpO2 < 95% received supplemental oxygen. The benzodiazepine Diazepam was the most common medication administered, and 83% of medications were administer through the intravenous route. Conclusions Seizures are a recognised time-sensitive emergency, however in this sample of patients we observed a longer than expected dispatch time. Although the importance of recording baseline vital signs is recognised, there was a large proportion of undocumented vital signs 35 within the sample. Despite consensus recommendations that intramuscular midazolam are the preferred medication and route, IV diazepam was the most frequently administered. Seizures are an under-recognised burden on Emergency Medical Services within the Western Cape. This study provides an initial description of the epidemiology within this population, allowing for optimization of recognition and management in these patients

    Synthesis and characterization of lithium-manganese-oxide electrodes for lithium battery applications

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    As the electronics industry moves more towards portable equipment the demand for batteries, especially rechargeable batteries, is increasing. Lithium batteries have several advantages over other competitive systems. Coupled with the inexpensive and environmentally friendly manganese dioxide, Li/MnO₂ batteries are being used extensively for powering a range of devices, but particular electronic systems

    Parameter structures in the exponential class

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    Maximum likelihood estimation of parameter structures in the exponential class is considered by using a procedure for maximum likelihood estimation under constraints. This procedure does not require maximization of the likelihood function or derivation of the likelihood equations. Constraints are imposed on the expected values of the canonical statistics and not specifically on the parameters themselves. It provides a solution to maximum likelihood estimation in a restricted parameter space. Maximum likelihood estimation under constraints provides a flexible procedure for the simultaneous modelling of specific structures of means and variances - in both the univariate and multivariate case. In the univariate case, it includes linear models for means and variances, heteroskedastic linear regression, analysis of variance (the balanced and unbalanced case where the assumption of homoscedasticity is not met), gamma regression and linear mixed models. Heteroscedastic and/or autocorrelated disturbances in econometric applications are dealt with by treating correlated observations as a single multivariate observation. The same procedure is used for maximum likelihood estimation of parameter structures in the case of multivariate normal samples. The procedure provides a new statistical methodology for the analysis of specific structures in mean vectors and covariance matrices - including the case where the sample size is small relative to the dimension of the observations. Special cases include different variations of the Behrens-Fisher problem, proportional covariance matrices and proportional mean vectors. Maximum likelihood estimation under constraints as a general approach to estimation in a variety of problems concerning covariance matrices, is also considered. Estimation of Wishart matrices is a special case of the general procedure. Specific structures are illustrated with real data examples. Maximum likelihood estimation under constraints provides a convenient method to obtain maximum likelihood estimates of mean and (co)variance structures directly - also in problematic situations where the likelihood equations need to be solved numerically.Thesis (PHD)--University of Pretoria, 2011.StatisticsPhDUnrestricte

    Subjektiewl en objektiewe bepaling van die effek van twee metodes van diepvetbraai op die smaaklikheidseienskappe van- beesvleis

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    M. longissimus dorsi- en semitendinosusskywe is voigens twee diepvetbraaimetodes gaargemaak. Die vet- en voginhoud van rou en gaar skywe is bepaal. Die vet is verder ontleed met betrekking tot vetsuurverspreiding. Evalueringvan die eetkwaliteit is deur 'n opgeleide proepaneel gedoen. Diepvetbraai onder druk het sagter skywe met 'n !aer vetinhoud as konvensionele diepvetbraai gelewer. Die evaluering deur die proepaneel was in ooreenstemming met hierdie bevindings. Die metode van diepvetbraai het geen invloed op die vetsuurverspreiding gehad nie, maar daar was 'n betekenisvolle toename in die hoeveelheid linoleiensuur wat hoofsaaklik toe te skryf is aan die hoe linoleiensuurinhoud van die gaarrnaakmedium.English Title: Subjective and objective assessment of the influence of  two methods of deepfat frying on the palatability characteristics of beefEnglish AbstractM. longissimus dorsi and M. semitendinosus steaks were cooked by two methods of deepfat frying. Steaks were analyzed raw and cooked for lipid and moisture content. The extracted lipids were further analyzed to determine fatty acid distribution. A trained taste panel evaluated the eating quality of the steaks. Pressurized deepfat frying yielded more tender steaks with lower fat content than conventionally fried steaks. Taste panel evaluations were in agreement with these findings. The methods of frying had no effect on the free fatty acid distribution, there was however, a significant increase in linoleic acid, mainlydue to the high linoleic acid content of the cooking medium

    Negotiating Informal Urban Spaces - Female Cake Vendors at the Pasar Kue Subuh Senen Night Market in Jakarta, Indonesia

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    The research concentrates on the urban phenomenon of a long-lasting informal wholesale cake market in the Southeast Asian megacity Jakarta, Indonesia. At this Pasar Kue Subuh Senen (PKS) cake market alone, 600 vendors utilize contested outdoor parking space of a strategically located commercial centre every night. Among the economic interplay of different actors, the research places special emphasis on the group of female vendors and how spatial, social, economic and institutional determinants affect their consolidation efforts. The research design takes the social-scientific approach of the relational nature of space into account and reveals that the relational arrangement of objects and people taking place at the cake market features a static condition: PKS vendors avoid the change of selling positions and show a long-term orientation. The analyses of quantitative and qualitative data collection have shown that neither female wholesalers nor other vendor groups are marginalized when trying to access a selling space at the PKS. Female cake vendors can achieve a stable net income and gain appreciation among their social networks for enhancing the social advancement of their families. Empirical evidence suggests that PKS business women, interacting with customers in the public realm of the urban night market, do not contradict long engrained gender roles as long as they are not too young and not selling alone. On the contrary, the PKS offers opportunities for women to experience the role of a salesperson, diminishing the importance of gender and social background. However, even though the professionalization of kitchen work helps to lower women's threshold for self-employment, male vendors are far more common at the PKS. Comprising just 20% of all vendors, the low share of female vendors indicates that income generating activities at the PKS wholesale market are not as attractive for women's informal self-employment as usually known for the urban informal retail and street food sector in Indonesia. With regard to the preservation of the PKS, the land-use right construct stipulates the PKS as only a temporary location for street vendors and is subsequently extended after a 2-year period again and again. This 'permanent temporariness', in combination with the redevelopment plans for the entire Senen Market area, leaves the cake market's continuance in suspense and counteracts vendors' consolidation efforts. It is under these circumstances that the research reasons to introduce constructs that will contribute to the on-site preservation of the PKS and thus translate the economic and social importance of the informal market into the realm of urban spatial planning policies

    KREATIVITAS GURU DALAM MENINGKATKAN MOTIVASI BELAJAR SISWA PADA MATA PELAJARAN IPS KELAS VII (Studi Deskriptif Kualitatif di Mts Negeri 6 Jakarta)

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    Salah satu proses mencerdaskan generasi penerus bangsa melalui pendidikan. Pendidikan salah satu bukti aset jangka panjang yang wajib diberikan orang tua untuk anaknya, melalui pendidikan setiap anak akan berkembang sesuai dengan potensi yang ada di dalam dirinya. Dalam hal ini peran guru untuk melakukan inovasi berupa kreativitas belajar untuk membangkitkan motivasi belajar siswa sangat dibutuhkan apalagi pada mata pelajaran IPS yang seringkali diacuhkan oleh peserta didik. Dengan adanya penelitian ini bertujuan untuk mengetahui sejauh manakreativitas inovasi yang dilakukan oleh guru untuk mengembangkan kegiatan belajarmengajar disekolah khusunya di MTS Negeri 6 Jakarta. Adapun hal lain terkait dengan motivasi yang diberikan oleh guru IPS sangat berpengaruh pada proses belajar mengajar apalagi dimasa saat ini, melalui kreativitas yang dilakukan oleh guru dalam melakukan inovasi pembelajaran, sedikit banyak siswa merasakan dampaknya. Pendekatan yang dilakukan yaitu Studi Deskriptif Kualitatif dan melakukan teknik pengumpulan data melalui observasi dan wawancara. Adapun hasil pembahasan penelitian yang didapat yaitu: Pertama, penerapan pembelajaran Blanded Learning yang dimana hal tersebut terasa baru dilakukan dimasa transisi pasca pandemi; Kedua, mayoritas siswa sudah bisa menyesuaikan proses pembelajaran yang diterapkan oleh guru; Ketiga, terdapat faktor penghambat yang utama yaitu kurangnya fasilitas belajar yang memadai dan motivasi belajar siswa selain itu terdapat faktor pendukung didalamnya yaitu siswa dengan mudah mengakses segala macam informasi. Kata Kunci : Kreativitas Guru, Mata Pelajaran IPS, , Motivasi Belajar Siswa One of the processes to educate the nation's next generation is through education. Education is one of the evidences of long-term assets that parents must give to their children, through education every child will develop according to the potential that exists within him. In this case the role of the teacher to innovate in the form of learning creativity to generate student learning motivation is needed, especially in social studies subjects which are often ignored by students. This research aims to determine the extent of the creativity of innovation carried out by teachers to develop teaching and learning activities in schools, especially at MTS Negeri 6 Jakarta. As for other things related to the motivation given by social studies teachers, it is very influential in the teaching and learning process especially in this day and age, through the creativity carried out by teachers in carrying out learning innovations, more or less students feel the impact. The approach taken is a qualitative descriptive study and data collection techniques through observation and interviews. The results of the research discussion obtained are: First,the application of Blended Learning,which feels new to be done during the post-pandemic transition; Second, the majority of students have been able to adjust the learning process applied by the teacher; Third, there are the main inhibiting factors, namely the lack of adequate learning facilities and student learning motivation. Besides that, there are supporting factors in it, namely students easily access all kinds of information. Keywords : Student Learning Motivation, Social Studies Subjects , Teacher Creativit
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