Rhetoric in standard setting : the case of the going-concern audit

This paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard. Previous research has explored the use of rhetorical strategies in accounting standards to construct and persuade as to what is 'good' and to silence potential criticisms and alternative proposals. The exploration is extended to the development of an auditing standard and is strengthened by relating the opinions of lobbyists to the rhetoric used in the response. The analysis shows that, in a situation where the standard setter's position changed significantly during the exposure of proposals to comment, rhetorical strategies in the exposure draft or standard were adapted to match the changing direction of persuasion, with silencing of potential counter-argument evidenced in the surrounding explanatory material. Research implications/limitations - The research demonstrates that those using standards should be aware of the normative nature of these documents and the subjectivity inherent in the nature of the text. The paper builds on Young's 2003 paper by exploring the dynamics of the ways in which the rhetoric of the standard setter responds to comment during the consultation process

The Political Ecology of Great Limpopo Trans frontier Conservation Area (GLTCA): Focusing on Human-wildlife Conflicts.

In Africa, wildlife conservation is one of the most topical issues that are discussed at all societal levels. There are considerable contacts between humans and wildlife on the edges of conservation areas in Zimbabwe, especially around the Gonarezhou National Park. This thesis focused on human-wildlife conflicts in an area that is along a wildlife corridor in the Great Limpopo Trans frontier Conservation Area. The study aimed to find out the relations between humans and their livelihoods and wildlife, over time, in an environment marred with uncertainties and complex history. The research therefore was guided by the existing theories to examine conservation history, and human-wildlife interactions in the TCFAs considering land use contestations and power struggles on the Zimbabwean side of the GLTFP. A combination of political ecology and multispecies ethnography theories to frame this thesis. An ethnographic research methodology was conducted through a prolonged stay of 9 months in Sengwe area of Chiredzi district in Zimbabwe. Data was collected through a combination of both qualitative and quantitative tools. Results indicate that, humans have interacted with wildlife throughout the modern history and conservation of the later was imbedded in societal culture and norms. Recent migrations, displacements, colonialism and land reforms alternated human perceptions to wildlife and nature in general. Humans-wildlife conflicts are double faced, human attacks on wildlife and wildlife attacks on humans, crops and livestock. Following high frequencies of the above attacks, multi-layered adaptation strategies were adopted to minimise their occurrences. This study concluded that human-wildlife conflicts were more frequent in areas on the edges on national parks. There is also a concept of human-wildlife history that plays a huge role in current and future conservation strategies

Savanna aliens

Numerous alien plant species are invading African savannas causing loss of biodiversity and altering ecosystem functioning. The ecological factors and underlying mechanisms causing these invasions are poorly understood. This hinders invasive species management and biodiversity conservation. In this thesis, a range of approaches (i.e., field measurements, a greenhouse experiment, field experiments, a long-term burning experiment, remote sensing, and Geographical Information System (GIS) techniques) was used to understand how the availability of two key resources limiting primary productivity in African savannas (water and nutrients) and how major disturbances (i.e., fire, grazing) determine the invasion of these systems by alien plant species

Delineating Small Businesses’ Firm Performance from a Contemporary Sustainable Development Approach in South Africa

The study at hand explored the impact of practising environmental sustainability by South African SMEs on their firm performance. With a contemporary view, the study considered a multidimensional viewpoint by measuring firm performance through financial, customer satisfaction and employee satisfaction as constructs of firm performance. Herein, three hypotheses were postulated which stated that environmental sustainable development (ESD) was significantly and positively related to (1) financial performance (2) customer satisfaction performance and (3) employee satisfaction performance amongst SMEs in South Africa. A questionnaire was distributed in the month of August 2017 with a sample size of 222 participants being subsequently utilised. Convenience sampling method was employed and data was subsequently analysed with the structural equation modelling (SEM) being the primary technique. Descriptive statistics and factor analysis were also utilised in data analysis. Of the postulated hypotheses, all were supported. Thus, established in this study is that environmental sustainable development was significantly and positively associated to financial performance, customer satisfaction performance and employee satisfaction performance.  Hence, recommendations are put forward for policy formulations that take cognisance of the multidimensionality of firm performance which is ideal for the future and contemporary sustainable development dispensation

Contrasting Contemporary Advertising Media Strategies of Small Retail Firms:

This paper is an investigation contrasting modern and traditional advertising media from the perspective of small retail firms in Limpopo province of South Africa. Prior studies established juxtaposition in terms of media choices which continuously challenges businesses at large, per se, small retail businesses. A cross-sectional survey, through a purposive sampling technique of a subsequent sample size of 236 owners and managers of small retail firms was utilised in this research. Descriptive statistics, correlation and exploratory factor analysis (EFA) were used in data analysis. Furthermore, structural equation modelling (SEM) was used in hypotheses testing. The findings of the study posit that traditional advertising media have no significant influence on communication effectiveness and the performance of small retail SMEs. Contrarily, modern advertising media was found to positively and significantly influence the performance of retail SMEs. The practical implications of this study primarily pertain to the demise of traditional advertising media in the contemporary environments which business people need to consider. Theoretically, the study posits a review of the theory that pertains to the use of traditional media juxtaposed to modern media in contemporary advertising

The Role of E-Banking on the Switching Behaviour of Retail Clients of Commercial Banks in Polokwane, South Africa

This study focused on investigating the role of E-banking on the switching behaviour of retail bank clients in Polokwane, South Africa. Recently, studies have shown that people are switching banks more often than in the past. Circumstances that are beyond control cause people to switch. This has become a challenge in the banking industry as many banks lose their clients. However, newly developed technologies have brought many changes in the operation of banks. The new E-banking services have enabled bank clients to have access to their bank account for 24 hours without visiting the physical branch. A sample of 98 respondents was surveyed in Polokwane, South Africa using the convenience sampling technique. The cronbach alpha test was used to ascertain reliability of the findings. The findings reveal that demographic characteristics have much impact on the switching behaviour of commercial bank clients and acceptance of e-banking services. Switching factors such as bank charges, low interest rates on savings, promotion activities, location and switching costs were the major reasons for bank customers to switch banks

Entepreneurial Orientation And Growth Nexus, A Case Of South African SMEs

This contribution aimed at examining the link between EO and the growth prospects of SMEs in rural areas. The study was quantitative in nature where 65 SMEs responded to the survey. The self-administered questionnaire was adopted and used to collect data. The study used the simple random sampling technique to sample the respondents and this also increased the objectivity of the data collection method used. The analysis methods used in the study were descriptive statistics, T-tests and regression analysis. Reliability was tested using of the Cronbach’s alpha. Descriptive statistics showed that SMEs have unsatisfactorily low levels of EO. The T test results established gender differences on the EO of SMEs with men willing to take more risks than women. Furthermore, the regression results established that EO is positively linked to the growth prospects of SMEs. This implies that EO is a good determinant of growth. It was recommended for the government to put gender into consideration when designing programmes to empower entrepreneurs. On the other hand, SME owners were encouraged to enroll for entrepreneurship courses to improve their EO levels

Astrocyte activation in the anterior cingulate cortex and altered glutamatergic gene expression during paclitaxel-induced neuropathic pain in mice.

Spinal astrocyte activation contributes to the pathogenesis of paclitaxel-induced neuropathic pain (PINP) in animal models. We examined glial fibrillary acidic protein (GFAP; an astrocyte marker) immunoreactivity and gene expression of GFAP, glutamate transporters and receptor subunits by real time PCR in the anterior cingulate cortex (ACC) at 7 days post first administration of paclitaxel, a time point when mice had developed thermal hyperalgesia. The ACC, an area in the brain involved in pain perception and modulation, was chosen because changes in this area might contribute to the pathophysiology of PINP. GFAP transcripts levels were elevated by more than fivefold and GFAP immunoreactivity increased in the ACC of paclitaxel-treated mice. The 6 glutamate transporters (GLAST, GLT-1 EAAC1, EAAT4, VGLUT-1 and VGLUT-2) quantified were not significantly altered by paclitaxel treatment. Of the 12 ionotropic glutamate receptor subunits transcripts analysed 6 (GLuA1, GLuA3, GLuK2, GLuK3, GLuK5 and GLuN1) were significantly up-regulated, whereas GLuA2, GLuK1, GLuK4, GLuN2A and GLuN2B were not significantly altered and GLuA4 was lowly expressed. Amongst the 8 metabotropic receptor subunits analysed only mGLuR8 was significantly elevated. In conclusion, during PINP there is astrocyte activation, no change in glutamate transporter expression and differential up-regulation of glutamate receptor subunits in the ACC. Thus, targeting astrocyte activation and the glutamatergic system might be another therapeutic avenue for management of PINP. 4 Spinal astrocyte activation contributes to the pathogenesis of paclitaxel-induced neuropathic pain 5 (PINP) in animal models. We examined glial fibrillary acidic protein (GFAP; an astrocyte 6 marker) immunoreactivity and gene expression of GFAP, glutamate transporters and receptor 7 subunits by real time PCR in the anterior cingulate cortex (ACC) at 7 days post first 8 administration of paclitaxel, a time point when mice had developed thermal hyperalgesia. The 9 ACC, an area in the brain involved in pain perception and modulation, was chosen because 10 changes in this area might contribute to the pathophysiology of PINP. GFAP transcripts levels 11 were elevated by more than fivefold and GFAP immunoreactivity increased in the ACC of 12 paclitaxel-treated mice. The 6 glutamate transporters (GLAST, GLT-1 EAAC1, EAAT4, 13 VGLUT-1 and VGLUT-2) quantified were not significantly altered by paclitaxel treatment. Of 14 the 12 ionotropic glutamate receptor subunits transcripts analysed 6 (GLuA1, GLuA3, GLuK2, 15 GLuK3, GLuK5 and GLuN1) were significantly up-regulated, whereas GLuA2, GLuK1, 16 GLuK4, GLuN2A and GLuN2B were not significantly altered and GLuA4 was lowly expressed. 17 Amongst the 8 metabotropic receptor subunits analysed only mGLuR 8 was significantly 18 elevated. In conclusion, during PINP there is astrocyte activation, no change in glutamate 19 transporter expression and differential up-regulation of glutamate receptor subunits in the ACC. 20 Thus, targeting astrocyte activation and the glutamatergic system might be another therapeutic 21 avenue for management of PINP. 22 Willias Masoch

The Anticonvulsant Enaminone E139 Attenuates Paclitaxel-Induced Neuropathic Pain in Rodents

The enaminone methyl 4-(4′-bromophenyl)aminocyclohex-3-en-6-methyl-2-oxo-1-oate (E139) has anticonvulsant activities. It has been reported to have a better safety profile than some anticonvulsant drugs. Since some anticonvulsant drugs are used in the management of neuropathic pain, we evaluated the effects of E139 in rodent models of acute pain and paclitaxel-induced neuropathic pain. The reaction latency to thermal stimuli (hot-plate test) of BALB/c mice was recorded before and after intraperitoneal treatment with paclitaxel (2 mg/kg, i.p. for 5 consecutive days), and after treatment with E139 (0.1–40 mg/kg), amitriptyline (10 mg/kg), and gabapentin (10 and 30 mg/kg). Mechanical allodynia in paclitaxel-treated Sprague Dawley (SD) rats was measured using a dynamic plantar aesthesiometer before and after treatment with E139 (10 and 20 mg/kg) or its vehicle for four consecutive days from day 7 after first administration of paclitaxel (16 mg/kg on two alternate days). Administration of E139 (10–40 mg/kg) produced antinociceptive activity against thermal nociception in naïve mice. Treatment with E139, amitriptyline, or gabapentin reduced paclitaxel-induced thermal hyperalgesia. E139 reduced paclitaxel-induced mechanical allodynia, with the effects lasting longer (24 h) after repetitive dosing. Our results indicate that E139 has antinociceptive activity and attenuates paclitaxel-induced neuropathic pain in rodents