The Tax Knowledge of South African Trainee Accountants: A Survey of the Perceptions of Training Officers in Public Practice

This empirically-based, exploratory study outlines the framework of chartered accountants' tax education and training in South Africa and focuses on training officers' perceptions of the existing tax knowledge of trainee accountants when entering into a training contract after completing their university qualification. The study identified the respondents' satisfaction with the performance by 'entry-level' trainee accountants of their duties. The results indicated that, although the educational background of trainee accountants was for the most part adequate, these trainee accountants were not sufficiently able to perform their duties when entering into training. The implication of this study is that the syllabus setters and educators should review the practicality of the current tax syllabi's content for the education and training of aspirant chartered accountants in South Africa.Tax education, tax training, tax knowledge, training officers' perceptions, training in public practice,

The constitution of space in intensive care: power, knowledge and the othering of people experiencing mental illness

A sociological conceptualisation of space moves beyond the material to the relational, to consider space as a social process. This paper draws on research that explored the reproduction of legitimated knowledge and power structures in intensive care units during encounters, between patients, who were experiencing mental illness, and their nurses. Semi-structured telephone interviews with 17 intensive care nurses from eight Australian intensive care units were conducted in 2017. Data were analysed through iterative cycling between participants' responses, the literature and the theoretical framework. The material and relational aspects of space in this context constitute a dynamic process that is concerned with the reproduction of everyday life, the preservation of the biomedical authority of intensive care, and the social othering of people experiencing mental illness. The work of theorists such as Low, Harvey and Foucault underpins the exploration of space as a multi-dimensional, malleable social process that both produces and is the product of social interaction and the social world. In this paper, we argue that the performative work of knowledge and power production and reproduction, considered here in relation to intensive care spaces, enables ongoing othering and disenfranchisement of people experiencing mental illness

Culture, identity and the embodiment of illicit drug use in Nepal

This study explores the lived experiences of people who use illegal drugs in Nepal and how those experiences relate to culture, identity and the uptake of drugs. A phenomenological approach was used to explore the meanings associated with illicit drugs. The study revealed that the meanings that people associate with their use of drugs are deeply rooted in their sense of 'self', their construction of 'identity' and their sense of belonging in relation to peers. These factors play an important role in the way young people are introduced to drugs and their decisions to continue using them. These deeply embedded meanings are tied to social expectations. Rather than being a new feature of Nepali society, cultural, religious, traditional and social contexts are often congruent with initiating and maintaining drug use. Although a range of psychosocial factors provides influential avenues into drug use, reciprocal support systems are not readily available to help users to quit. Peer groups and networks play a central role in constructing meanings around drug use, for learning the fairly complex 'art' of usage and for maintaining and transmitting drug using practices and traditions. There also seems to be a lack of recognition of the serious consequences of illicit drug use. The findings of this study provide clues for better approaches to prevention

Pathogenesis and management of Brugada syndrome

Brugada syndrome is an inherited disease characterized by an increased risk of sudden cardiac death owing to ventricular arrhythmias in the absence of structural heart disease. Since the first description of the syndrome >20 years ago, considerable advances have been made in our understanding of the underlying mechanisms involved and the strategies to stratify at-risk patients. The development of repolarization-depolarization abnormalities in patients with Brugada syndrome can involve genetic alterations, abnormal neural crest cell migration, improper gap junctional communication, or connexome abnormalities. A common phenotype observed on the electrocardiogram of patients with Brugada syndrome might be the result of different pathophysiological mechanisms. Furthermore, risk stratification of this patient cohort is critical, and although some risk factors for Brugada syndrome have been frequently reported, several others remain unconfirmed. Current clinical guidelines offer recommendations for patients at high risk of developing sudden cardiac death, but the management of those at low risk has not yet been defined. In this Review, we discuss the proposed mechanisms that underlie the development of Brugada syndrome and the current risk stratification and therapeutic options available for these patients.SCOPUS: re.jinfo:eu-repo/semantics/publishe