1966, February 19 - Rosebud Glover

Series 1.1.2 - Fay Webb Gardner; Personal Papers; Correspondence Correspondence from Rosebud Glover. Includes original telegram.https://digitalcommons.gardner-webb.edu/fay-webb-gardner-correspondence/1025/thumbnail.jp

Employee Training, Managerial Commitment And The Implementation Of Activity Based Costing; Impact On Performance Of SMEs

This article examines the implementation of activity-based costing (ABC) in the SMEs sector in a developing country. The consequences of ABC on the evolution of management accounting and its impact on the accounting processes, particular as it relates to organizational cost performance has been a subject of discourse in the past two decades. This study provides some insight into the conspicuous paradox that in spite of the theoretical benefits of ABC, very few SMEs in South Africa adopt it and that a material number of those that employ ABC do not actually implement it. It is a preliminary study which begins by describing the differences between the traditional and the ABC cost systems; particularly examining the impact of employee training and managerial commitment to ABC implementation. An overview of some literature on ABC and the value of ABC implementation in SMEs sector is provided, reporting some experiences of South African SMEs in implementing ABC. A framework for the implementation of ABC in SMEs and impact on their performance is presented. Using survey data collected from SMEs (n = 149), the results and discussions indicate the prominence of both employee training and managerial commitment as precursors to effective implementation of ABC and that its implementation impacts on SME performance. Implementation of ABC precedes the creation of a costing system that provides management with reliable cost information. The paper concludes by providing, managerial implications, limitations and proposed future research

Activity-Based Costing In Small Manufacturing Firms: South African Study

This is an empirical investigation by means of a survey of the experiences and perceptions of activity-based costing (ABC), as an alternative to traditional costing, in small manufacturing firms in the Southern Gauteng region of South Africa. The objectives of the study were to determine the: Extent to which ABC is adopted; Perceptions of the benefits and the barriers of ABC; Experiences regarding the practice of ABC; and Reasons why firms do not adopt ABC. An analysis of 48 questionnaires indicated that 16 firms implemented ABC whilst 32 did not adopt this approach. The study firstly found that the ABC users have been in business significantly longer than the non-users, ABC users’ firms are significantly larger than the non-users firms’, there are some significant differences in the perceptions between the users and non-users regarding the benefits and the barriers of implementing ABC, that the ABC users are to a great extent neutral in respect of the practical issues of ABC and finally, that the non-users of ABC are of the opinion that ABC is too expensive to implement. The contribution of this study is that it fills the gap regarding to the lack of empirical research of ABC in small manufacturing firms and especially the lack of empirical research on ABC in South African firms

Mapping the readiness of the South African insurance institution in the adoption of the retail distribution review legislation: a case study of ABSA Insurance and Financial Advisory, ABSA Bank.

Master’s Degree. University of KwaZulu-Natal, Durban.ABSTRACT The Retail Distribution Review (RDR) legislation has commanded the attention of insurance institutions globally from the time it was first introduced in countries like the United Kingdom, United States and others in 2006. While the legislation was introduced with good intentions, the new regulatory atmosphere is likely to modify the distribution setting considerably; an outcome for which all insurers must adequately prepare for. With the introduction of the RDR legislation it is hoped that a refined new world of financial advice would prevail. This study focuses on the readiness towards the implementation of the RDR legislation in South Africa. The research was conducted within ABSA in KwaZulu-Natal Province. A case study of an ABSA division, namely Absa Insurance and Financial Advisory (AIFA) was investigated using a quantitative research method. The population of the study was made up of 96 advisers and they were all expected to attend the quarterly provincial meetings. The questionnaire was used as the data collection technique for this study. The study was conducted during the quarterly provincial meetings in order to access all company advisers in one setting. A total of 73 advisers attended the meeting and all of them participated in the study. The findings from the study revealed that a significant number of advisers are aware of the RDR legislation and what it entails. Based on the findings, the study concluded that, to a large extent, advisers with ABSA are not adequately prepared or ready for the implementation of RDR changes. Furthermore, the study concluded that those advisers who are aware and prepared for the RDR changes achieved this through their individual efforts. The main recommendation of the study is that, there must be a deliberate effort by AIFA not only to make the advisers aware, but to also prepare and make them ready for the RDR changes. To that extent, AIFA must therefore provide a change leader whose main task will be to drive the readiness of advisers for this change.Abstract available in the PDF

Teachers' understanding and use of assessment in the context of outcomes-based education : a case study of a Hammersdale farm school.

Thesis (M.Ed.) - University of KwaZulu-Natal, Durban, 2003.This study investigates the nature and extent of teacher's understanding of assessment in the context of an outcomes-based education system at a Hammersdale Farm School. The study also investigates the nature of assessment techniques used by educators at the school and whether these techniques were implemented in a manner that enhances learner performance. The educator level of assessment literacy or illiteracy was also examined. Learner's experience of assessment was also investigated. The subjects in this study were eleven educators and twenty-two learners. The research methodology was in the form of a qualitative case study. Individual interviews of educators, learners questionnaire as well as document analysis were used to investigate educator's assessment, literacy or illiteracy, learner's experience of assessment and whether assessment (there) techniques are implemented in a manner that embraces principles of outcomes-based education. The results revealed that educators show an understanding of assessment in an outcomes-based education system. There has been a shift from the traditional way of conducting assessment, which was by means of tests and examination only. Educators conduct assessment continuously and employ a variety of strategies, which help educators collect data about learner's performance. The data collected enables educators to give constant feedback to learners and also report to parents about their children's performance. However, findings also revealed that there is some illiteracy with regards to assessment planning and implementation. (Educators attempts are dwarfed by the tradition of summative type of assessment that educators have been exposed to all their lives. The study has also revealed that though educators engage in continuous assessment and employ various assessment strategies; examinations are still considered as the strategy to be used for making decisions and public judgments due to lack of clearly formulated school assessment policy. There is minimal participation of parents in their children's learning, which is due to illiteracy with regards to transformational policies and curriculum issues. Some parents, because of work commitments, financial constraints and not living with their children, makes participation almost impossible. The implication of this study is that the school needs to have a clearly formulated assessment policy, which reflects OBE principles. The policy should state clearly how assessment is to be planned and implemented in an outcomes-based education system. The school also needs to have a staff development programme which is an ideal platform for sharing meanings and interpretations with regards to assessment implementation in an outcomes-based education system. The development programme will also help educators revisit and review their assessment policy to ensure that assessment implementation is on track. Parent participation in their children's learning could be made a reality through workshops. Parent's workshops would help develop parents on transformational policy and curriculum issues. This will ensure maximum parent participation in their children's learning and also ensure that parents provide necessary support to sustain effective learning

The association between benign prostatic hyperplasia and chronic kidney disease in community-dwelling men

The association between benign prostatic hyperplasia and chronic kidney disease in community-dwelling men.BackgroundBenign prostatic hyperplasia (BPH) and chronic kidney disease are important public health problems in older men. Previous referral-based studies disagree on whether BPH is associated with chronic kidney disease. The objective of this study was to determine the community-based association between clinical measures of BPH and chronic kidney disease.MethodsA community-based sample of 2115 white men (ages 40–79 years) was randomly selected from the Olmsted County, Minnesota population (55% participation rate) in 1990. A random subsample (N = 476) had a detailed clinical evaluation. This evaluation included a questionnaire with similar queries to the International Prostate Symptom Score (IPSS), peak urinary flow rates (uroflowmeter), postvoid residual urine volume (ultrasound), prostate volume (ultrasound), serum prostate specific antigen (PSA), and serum creatinine.ResultsAfter adjustment for age, hypertension, diabetes, leukocyte esterase positive (possible urinary tract infection), and smoking, chronic kidney disease [serum creatinine ≥133 μmol/L (1.5 mg/dL)] was associated with diminished peak urinary flow rate (<15 mL/sec) by an odds ratio (OR) = 2.96 (95% CI 1.30–7.01), moderate-severe lower urinary tract symptoms (IPSS >7) by an OR = 2.91 (95% CI 1.32–6.62), and chronic urinary retention (postvoid residual >100 mL) by an OR = 2.28 (95% CI 0.66–6.68). There was no association with a prostate volume >30 mL by an OR = 0.56 (95% CI 0.22–1.37) or PSA >1.4 ng/mL by an OR = 1.17 (95% CI 0.47–2.81).ConclusionThere was a cross-sectional association between signs and symptoms of bladder outlet obstruction and chronic kidney disease in community-dwelling men. Prostatic enlargement was not associated with chronic kidney disease

Vulnerability assessment of wetland ecosystems to water demand, climate variability and land-use/cover change: The case of Die Vlei wetland, Eastern Cape province, South Africa

Water scarcity is a major challenge in many different countries, particularly arid and or semi-arid like South Africa. Wetlands are one of the freshwater ecosystems that may assist in alleviating water scarcity because they are valuable not only as a water source for humans but also as an ecosystem of animals and plant species. However, wetlands have been experiencing rapid rates of vulnerability/risk due to alterations by population growth leading to enhanced water demand, climate variability, and human activities leading to land cover/land-use changes. Geographical Information Systems (GIS) and Remote Sensing (RS) are less financially taxing methods useful in studying water scarcity, as shown in this study. The study begins with a literature review presentation based on a desk study from predominantly academic publications and additional municipal and consultancy reports on the wetland ecosystem’s vulnerability/risk and focuses on applying GIS & RS in related studies. After that, the study conducts a vulnerability assessment using the Ramsar Convention’s wetland vulnerability assessment using the theoretical framework stages using GIS and RS technologies. The study hypothesizes that water demand, climate variability, and land-use/cover changes (LULC) are the tri-factor responsible for wetland vulnerability. It begins the assessment by first quantifying wetland water demand using the wetland water budget, ecosystem services and the Penman-Montheith-FAO (ETo) evapotranspiration index. Secondly, objectively representing climate variability on wetland vulnerability using trend analysis to measure rainfall and temperature variability. Thirdly, reconstructing LULC changes from multi-date remotely sensed SPOT imagery over ten years from 2007 to 2017 to identify and monitor impacts of trends. The vulnerability was assessed through a Principle Component Analysis (PCA) that identified relevant variables and Multi-Criteria Evaluation (MCE) to evaluate the wetland’s exposure. The study concludes that there is evidence of a possible increase in water demand whilst climate variability, which is estimated to have a 39% contribution to the wetland dynamics, is characterised by a decrease in precipitation and an increase in temperatures. Lastly, LULC trends showed a marked increase in domestic and commercial farming, and farming has been identified as a wetland stressor of note.Thesis (MPhil) -- Faculty of Science and Agriculture, 202

Vulnerability assessment of wetland ecosystems to water demand, climate variability and land-use/cover change: The case of Die Vlei wetland, Eastern Cape province, South Africa

Water scarcity is a major challenge in many different countries, particularly arid and or semi-arid like South Africa. Wetlands are one of the freshwater ecosystems that may assist in alleviating water scarcity because they are valuable not only as a water source for humans but also as an ecosystem of animals and plant species. However, wetlands have been experiencing rapid rates of vulnerability/risk due to alterations by population growth leading to enhanced water demand, climate variability, and human activities leading to land cover/land-use changes. Geographical Information Systems (GIS) and Remote Sensing (RS) are less financially taxing methods useful in studying water scarcity, as shown in this study. The study begins with a literature review presentation based on a desk study from predominantly academic publications and additional municipal and consultancy reports on the wetland ecosystem’s vulnerability/risk and focuses on applying GIS & RS in related studies. After that, the study conducts a vulnerability assessment using the Ramsar Convention’s wetland vulnerability assessment using the theoretical framework stages using GIS and RS technologies. The study hypothesizes that water demand, climate variability, and land-use/cover changes (LULC) are the tri-factor responsible for wetland vulnerability. It begins the assessment by first quantifying wetland water demand using the wetland water budget, ecosystem services and the Penman-Montheith-FAO (ETo) evapotranspiration index. Secondly, objectively representing climate variability on wetland vulnerability using trend analysis to measure rainfall and temperature variability. Thirdly, reconstructing LULC changes from multi-date remotely sensed SPOT imagery over ten years from 2007 to 2017 to identify and monitor impacts of trends. The vulnerability was assessed through a Principle Component Analysis (PCA) that identified relevant variables and Multi-Criteria Evaluation (MCE) to evaluate the wetland’s exposure. The study concludes that there is evidence of a possible increase in water demand whilst climate variability, which is estimated to have a 39% contribution to the wetland dynamics, is characterised by a decrease in precipitation and an increase in temperatures. Lastly, LULC trends showed a marked increase in domestic and commercial farming, and farming has been identified as a wetland stressor of note.Thesis (MPhil) -- Faculty of Science and Agriculture, 202