Die rekenmeestersprofessie en eksternaliteite - ’n oorsig

Since the first textbook on accounting was written approximately five centuries ago, the theory of accounting has changed and developed fundamentally. However, one field that has remained almost unchanged throughout the centuries is the accounting approach to externalities. The largescale interest in environmental issues has again placed the accounting approach to externalities under scrutiny. In this article an oven'iew is given of the development of the concept of externalities. The possible future influence of externalities on accounting and the accounting profession are also focused on

Sosiale rekeningkunde: agtergrond en problematiek

The necessity for the accountant to report on the social responsibility of an enterprise, and in particular its responsibility towards the environment, has come into prominence lately. Nevertheless, there is probably no other field in accounting in which the accounting profession has failed to show process for so long. Since the time of the industrial Revolution social accounting has been regarded as essential, but especially during the late sixties and the seventies various authors have endeavoured to develop techniques and models for social accounting. Some of the most important problems encountered have however been the lack of acceptable uniform definitions, the fact that the accounting profession mostly reacts pragmatically and that as a result of pressure towards rapid development, fundamental questions have not been fully considered. The accounting profession should contribute to the development and application of social accounting and social audit as part of an interdisciplinary group of experts

Differential Effects of Buffer pH On Ca\u3csup\u3e2+\u3c/sup\u3e-Induced ROS Emission with Inhibited Mitochondrial Complexes I and III

Excessive mitochondrial reactive oxygen species (ROS) emission is a critical component in the etiology of ischemic injury. Complex I and complex III of the electron transport chain are considered the primary sources of ROS emission during cardiac ischemia and reperfusion (IR) injury. Several factors modulate ischemic ROS emission, such as an increase in extra-matrix Ca2+, a decrease in extra-matrix pH, and a change in substrate utilization. Here we examined the combined effects of these factors on ROS emission from respiratory complexes I and III under conditions of simulated IR injury. Guinea pig heart mitochondria were suspended in experimental buffer at a given pH and incubated with or without CaCl2. Mitochondria were then treated with either pyruvate, a complex I substrate, followed by rotenone, a complex I inhibitor, or succinate, a complex II substrate, followed by antimycin A, a complex III inhibitor. H2O2 release rate and matrix volume were compared with and without adding CaCl2 and at pH 7.15, 6.9, or 6.5 with pyruvate + rotenone or succinate + antimycin A to simulate conditions that may occur during in vivo cardiac IR injury. We found a large increase in H2O2 release with high [CaCl2] and pyruvate + rotenone at pH 6.9, but not at pHs 7.15 or 6.5. Large increases in H2O2 release rate also occurred at each pH with high [CaCl2] and succinate + antimycin A, with the highest levels observed at pH 7.15. The increases in H2O2 release were associated with significant mitochondrial swelling, and both H2O2 release and swelling were abolished by cyclosporine A, a desensitizer of the mitochondrial permeability transition pore (mPTP). These results indicate that ROS production by complex I and by complex III is differently affected by buffer pH and Ca2+ loading with mPTP opening. The study suggests that changes in the levels of cytosolic Ca2+ and pH during IR alter the relative amounts of ROS produced at mitochondrial respiratory complex I and complex III

An empirical investigation into in-service training at North West Provincial Department of Agriculture

Farmers’ (emerging and commercial) results do not only reflect performance but also depict the quality of learning and teaching that they have received. However, the focus seems to be only on farmers’ results, particularly emerging farmers results’ (rural areas), without regard to other facets of the Department of Agriculture, Conservation & Environment which have a direct impact on the farmers’ results. Amongst others, there are extension officers and inservice trainers who need to be taken into account to ascertain the quality of service that farmers receive. This study focuses on the provision of in-service training through the cascade model of training in the North West Provincial Department of Agriculture, Conservation & Environment (DACE). While their training approaches are varied and enjoyed by most extension officers, there are inconsistencies in terms of the evaluation of the in-service training sessions. The results show, both the in-service trainers and extension officers are satisfied with in-service training in the Provincial Department of Agriculture, Conservation & Environment. However, in-service training in general needs to be reviewed in order to maximize the implementation of effective skills development within of the department.Key words: Farmers, in-service training, North West Provincial Department of Agriculture, Conservation & Environment (DACE), extension officers, cascade model,  skills development

Student leadership training as a stress reduction strategy at a South African university

The role of student leaders at tertiary institutions is common practice. Student leaders participation in both academic and residence leadership roles provides an opportunity for skills development and also a source of income. The multiplicity of roles that residence leaders fulfill have been reported to be a source of stress and dissatisfaction which has had a negative effect on their academic performance. A descriptive research design using a self-report cross-sectional approach was used. The population was student leaders from 19 residence halls at a South African tertiary institution (n=184). Psychometric properties of measures used were consistent with previous studies. Significant positive correlations between role overload and role stress as well as training and role satisfaction were established. A negative relationship was established between training and role satisfaction. These findings are consistent with previous studies that reported training as an important factor in determining student leader satisfaction. Key words: Role stress; role overload; student leadership; training; role satisfaction; performanc

Do we assess what we set out to teach in obstetrics: An action research study

Background. Medical education empowers students to transform theoretical knowledge into practice. Assessment of knowledge, skills and attitudes determines students’ competency to practice. Assessment methods have been adapted, but not evaluated, to accommodate educational challenges. Objectives. To evaluate whether assessment criteria align with obstetrics learning outcomes. Methods. We conducted a collaborative action research study, in which we reviewed and analysed learning outcomes and assessments according to Bigg’s model of constructive alignment. Data were analysed as per levels of Bloom’s taxonomy. Results. Final-year students have two 3-week modules in obstetrics, with 75% overlap in learning outcomes and assessments. Ninety-five percent of learning outcomes were poorly defined, and 11 - 22% were inappropriately assessed. Summative assessments were comprehensive, but continuous assessments were rudimentary without clear educational benefit. There is a deficiency in assessment of clinical skills and competencies, as assessments have been adapted to accommodate patient confidentiality and increasing student numbers. The lack of good assessment practice compromises the validity of assessments, resulting in assessments that do not focus on higher levels of thinking. Conclusion. There was poor alignment between assessment and outcomes. Combining the obstetrics modules, and reviewing learning outcomes and assessments as a single entity, will improve the authenticity of assessments

The prevalence of side-effects: ciprofloxacin 500 mg single dose prophylaxis against Neisseria meningitidis outbreak in Potchefstroom during July 2003: research

Potchefstroom experienced an outbreak of Neisseria meningitidis (N. meningitidis) during May-July 2003. An opportunity for obtaining valuable data arose when mass prophylactic treatment to approximately 28% of the Potchefstroom community was provided by the Department of Health, North-West Province. The aim of this study was to investigate the prevalence of side-effects experienced by staff and students of the Potchefstroom University for Christian Higher Education (PU for CHE) who received a single prophylactic dose of oral ciprofloxacin 500 mg between 23 and 29 July 2003. Information gained from the Potchefstroom outbreak may be valuable for the future management of similar outbreaks in other communities. Various stakeholders have published related reports, protocols, recommendations and guidelines, which mostly focused on the prevention, management and control of meningococcal disease. Very little has been reported about the side-effects experienced, especially in cases where ciprofloxacin 500 mg single dose had been dispensed. One or more side-effects were reported by 24.2% of the participants, while 5.4% had to consult with a health care worker due to the severity of side-effects resulting from a single dose. Practical significance could not be demonstrated for any of the side-effects reported after single versus multiple doses nor when the effects of gender or requirement for medical consultation were tested. Key Words: Neisseria meningitidis; Ciprofloxacin; Single dose; Side effects; Prophylactic OPSOMMING ‘n Uitbraak van Neisseria meningitidis (N. meningitidis) gedurende Mei-Julie 2003 en die daaropvolgende verskaffing van massa-profilakse deur die Departement van Gesondheid, Noordwesprovinsie aan ongeveer 28% van die plaaslike gemeenskap het ‘n geleentheid geskep om waardevolle inligting in te win. Die doel van die studie was om die voorkoms van newe-effekte te ondersoek wat deur die personeel en studente van die Potchefstroomse Universiteit vir Christelike Hoër Onderwys ervaar is na toediening van ‘n enkel profilaktiese dosis van siprofloksasien 500 mg tussen 23-29 Julie 2003. Inligting wat hieruit voortspruit mag waardevol wees tydens toekomstige bestuur van uitbrake in ander gemeenskappe. Verskillende belanghebbendes het verslae, protokolle, aanbevelings en riglyne gepubliseer, wat meestal op die voorkoming, bestuur en beheer van meningokokkale siekte gefokus het. Daar is egter min gerapporteer oor die newe-effekte wat ondervind is veral waar siprofloksasien 500mg enkeldosis toegedien is. Een of meer newe-effekte is deur 24.2% van die deelnemers ervaar en 5.4% het dit nodig geag om ‘n gesondheidswerker te konsulteer in verband met die newe-effekte wat ervaar is. Geen prakties betekenisvolle verskille is aangedui indien die effeksgrootte bereken is vir die newe-effekte getoets tussen die enkeldosis versus die meervoudige dosis nie, selfs ook nie nadat die effek van geslag of konsultasie getoets is nie. Health SA Gesondheid Vol.9(3) 2004: 42-5

Professionele aanspreeklikheid van ouditeure teenoor derdes op grond van nalatigheid

People in the professional occupations such as auditors, lawyers, architects and engineers have a duty to treat their clients with solicitude. This duty arises from the nature of their calling and from the professional service that they offer their clients. This has led to the situation where members of the professions have increasingly been held responsible for damage suffered by third parties as a result of the neglect of their professionally inherent obligation of solicitude. Fraud scandals, such as those of Enron in the USA and Masterbond, PSC Guaranteed Growth and Tigon locally, have once again caused the focus to fall upon the professional responsibility of auditors.The question that is increasingly being asked is: when and under what circumstances will an auditor be held responsible towards a third party in his professional capacity for the negligent performance of his duties? For the purposes of this article, the focus will only be placed on the responsibility of the auditor on the grounds of his duty to report in terms of section 300 of the Companies Act. The distinctive rules and also the specific application of the general principles of delict in such cases are discussed in this article

Exploring molecular motors

The introduction of mechanical functions and controlled motion based on molecular motors and machines offers tremendous opportunities towards the design of dynamic molecular systems and responsive materials. In this brief perspective the focus is on the exploration of rotary molecular motors discussing basic principles and showing illustrative applications in functional materials. Furthermore, major challenges to bring dynamic properties to more complex molecular systems, ranging from transmission, amplification and synchronization to biocompatibility and autonomous behavior, are discussed

Light-driven Rotary Molecular Motors for Out-of-Equilibrium Systems

This chapter discusses whether rotary molecular motors are able to operate away from thermal equilibrium and whether this work on the molecular scale can be amplified across length scales and light-driven rotary motors. The chapter analyzes examples from literature demonstrating the ability of molecular motors to perform work, starting with examples in which a net output is generated by single molecules, followed by larger (supramolecular) systems. The molecular motors are overcrowded alkene switches, and the initial establishment of a photostationary state can be recognized as the photochemical equilibrium described for photoswitches. Surface immobilization is the possibilities to overcome Brownian motion and give opportunity to turn the relative rotation of one motor half with respect to the other into an absolute rotation of the motor with respect to the surface. Self-assembly opens up the possibility to work with very complex systems and enhance functions through cooperativity without the need of complicated synthesis of elaborate single molecules.</p