An appreciative inquiry into the current and future roles of the professional accountant in the SME sector

Abstract: It is widely accepted that small and medium enterprises (SMEs) play a key role in any developing economy. However, this sector is struggling in the South African (SA) landscape. Given the important role the SME sector plays and will need to play in the South African economy, it is of critical importance to identify ways in which this sector could be supported, and specifically to understand the current and future role of the accountancy profession in supporting SMEs. Relatively little attention has been given to the role of the accountant in the SME environment. Professional accountants are active in the SME environment, but little is known about the role they currently play, and there is very little existing research on the future role they could play in the SME environment. Based on this, two research questions were formulated with regard to SMEs and the accountancy profession: How do professional accountants and SME owners in South Africa experience the current role of the professional accountant in SMEs? What are their expectations of the future role of professional accountants in providing support to SMEs?Ph.D. (Accounting

Design of smart tool organizer

The increasing demand for compact and energy efficient machines and mechanisms, led to the emergence of a series of scalable instruments and devices used for testing, storage, manufacturing, and prototyping. The emergence of these devices indeed provided the flexibility and low capital cost that were necessary for product development and personal use. Furthermore, the demand is expected to proliferate to all domestic and industrial sectors of the economy, which brings us to the subject of the current investigation. The main objective of the proposed project is the design and prototyping of a compact electromechanical smart tool organizer that is capable of storing, tracking personal use and availability of machine shop tools in the college of Mathematics and Science at the University of Central Oklahoma. The proposed design incorporates a micro-controlled electro-mechanical dispensing unit, an interactive digital interface with key activation and a database for data collection & tracking of tools and personnel users. The dispensing unit consists of a CNC machine, linear actuator and a 3D printed mechanical clamp which enables the unit to efficiently hold and move various tools to the desired location. The skeleton of the CNC machine is assembled using five stainless steel v-slots operating on a belt and pinion system. Pinons are fitted to NEMA 17 stepper motors to achieve 2D motion by converting rotational motion to linear motion using a belt driven actuator. The assembly of the CNC machine utilizes various gantry plates to hold v-slots in position along with providing mounts for stepper motors and linear actuator. The linear actuator acts as a third axis which allows the motion of the dispensing unit to operate in three directions. This provides mobility to the machine to precisely take the mechanical clamp to a predetermined position within the frame of the dispensing unit. The design of mechanical clamp includes assembly of the base of the clamp, rack and pinion system, two gripper arms and a servo motor. The pinion converts the rotational motion to linear motion of the racks enabling the grip to open and close as required. The final assembly of the mechanical clamp is mounted on the linear actuator using the 3D printed mount bracket on the base of the clamp. The electronics and controls of the smart tool organizer includes low and high voltage operating components such as Nema 17 stepper motors, MG996R servo, linear actuator, limit switches, buck converter, DS3231 RTC module, SD card module, L298N motor drive module, TB6600 motor drivers, a 7” touch screen LED display and an arduino mega. The firmware arduino IDE is used to program these electronic components and ASCII is used to program the Interactive GUI and HMI on the Nextion display which connect to arduino using serial port and synchronizes to achieve the goal of the smart tool organizer

Outsourcing the internal audit function : a survey of the South African public and private sectors

Organisations are constantly striving to maximise shareholder wealth by improving effectiveness and efficiency of operations. There has been an emerging trend since the early 1980‟s to outsource functions which were considered non-core. These trends have now moved into the internal audit sphere, a function which was previously maintained in-house. With the outsourcing of Internal Audit Functions issues such as independence and the value adding approach of internal audit are brought into question. This paper explores similarities and differences between public sector internal auditing and its counterpart in the private sector in South Africa. Using survey data collected from a purposive mix of 72 organisations in the South African private and public sector, the degree of internal audit outsourcing, the rationales behind their outsourcing decisions, the types of internal audit services providers, the perceived status of in-house and the perception of Independence of outsourced Internal Audit Functions were investigated. Results from statistical analysis suggest that there was no significant difference in the consideration of outsourcing of Internal Audit Function by sector. The private sector was significantly more likely to consider internal audit a core activity when compared to the public sector while the public sector were more uncertain. No significant differences were observed between sectors with regards to interaction with external auditors in terms of coordination of areas of audit coverage and work schedule. Private companies were significantly more likely to have longer hours provided by interval service providers relative to outside providers when compared to the public sector. The biggest difference appears to be that private companies chose a big 4 accounting firm more often than in the government sector. Conversely the government sector had a higher frequency of choosing smaller accounting firms and specialised internal audit providers when compared to the private sector. The value of this research study contributes to the existing body of knowledge by means of bridging the gap between the theory and practice from a developing economy xvi and emerging market perspective, by highlighting the different perspectives of Internal Audit practice. Challenges that face this developing economy that are of particular interest when considering the sourcing arrangements of the Internal Audit Function, are events (political, social and economical) that have occurred in South Africa during the past 15 years. The public sector element is unique to other studies that were undertaken in South Africa

Motivation and consumption substitution by South African football fans

The economic and social importance of attendance at football matches is well documented, however there is lack of consensus on the factors affecting declining attendance. This study aims to understand association between motivation and consumption behaviour using the Socialization, Performance, Excitement, Esteem and Diversion (SPEED) scale developed by Funk, Filo, Beaton and Pritchard (2009). This research studies the role that motivation plays in the decision of fans to substitute attendance at stadiums with television viewing. Lastly, this study aims to determine whether preference in mode of consumption is a factor in fansÕ decision to support international teams in favour of domestic teams. Quantitative data from a sample of 254 fans in South Africa was collected through online and self-administered surveys. The methodology differed from previous research in that it focuses on direct input from fans on preferences of consumption and behaviour. Results indicate that the SPEED scale is a reliable tool to understand motivation of fans in South Africa. Socialization, Performance and Diversion variables were found to be influential in the consumption behaviour of fans, whilst Excitement and Esteem were not influential on consumption behaviour. Further to this, motivation could not be shown to be associated with consumption substitution behaviour. Finally, a significant difference was found between the preferred modes of consumption of fans and preference to support international teams over local teams. The study provides sports marketers with insight into fan motivation and behaviour, allowing them to improve marketing strategies to increase fan attendance at stadiums. This study has shown the applicability of the SPEED scale in a South African context and adds to the academic body of knowledge of consumption substitution behaviour of football fans.Mini Dissertation (MBA)--University of Pretoria, 2017.nk2018Gordon Institute of Business Science (GIBS)MBAUnrestricte

The perceptions of South African accounting practitioners on the post-implementation of IFRS for SMEs in an institutionalised environment

Orientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and followed an interpretive approach to seek an in-depth understanding of the application of the International Financial Reporting Standards for Small and Medium-Sized Entities (IFRS for SMEs) in South Africa. Research purpose: This article explores the perceptions of South African accounting practitioners regarding the post-implementation of the IFRS for SMEs in the South African SME sector. Motivation for the study: South African research on IFRS for SMEs is scarce. This study was designed to contribute to the scarce body of literature on IFRS for SMEs and will benefit both the South African and international accounting profession. Research approach/design and method: In-depth semi-structured interviews with 21 accounting practitioners were carried out during 2017 and 2018. An interpretive approach was adopted to analyse the data into themes providing the insight into the perceptions of South African practitioners. Main findings: Overall, there appears to be an approval of IFRS for SMEs. The uniformity associated with IFRS for SMEs is one of the significant advantages, while factors such as the age of the practitioners, the use of automated software systems and South African legislative requirements affect the relative merit of using the standard. Practical/managerial implications: The use of the interpretive style will assist professional accounting organisations, standard setters and regulators in understanding the various benefits and drawbacks of the IFRS for SME framework. Contribution/value-add: This article is the first to explore the in-depth views of accounting practitioners after IFRS for SMEs was adopted in South Africa. The article also highlights the challenges faced by accounting practitioners in developing economies that service SMEs

Cancer Incidence, Mortality, Years of Life Lost, Years Lived With Disability, and Disability-Adjusted Life Years for 29 Cancer Groups From 2010 to 2019: A Systematic Analysis for the Global Burden of Disease Study 2019.

The Global Burden of Diseases, Injuries, and Risk Factors Study 2019 (GBD 2019) provided systematic estimates of incidence, morbidity, and mortality to inform local and international efforts toward reducing cancer burden. To estimate cancer burden and trends globally for 204 countries and territories and by Sociodemographic Index (SDI) quintiles from 2010 to 2019. The GBD 2019 estimation methods were used to describe cancer incidence, mortality, years lived with disability, years of life lost, and disability-adjusted life years (DALYs) in 2019 and over the past decade. Estimates are also provided by quintiles of the SDI, a composite measure of educational attainment, income per capita, and total fertility rate for those younger than 25 years. Estimates include 95% uncertainty intervals (UIs). In 2019, there were an estimated 23.6 million (95% UI, 22.2-24.9 million) new cancer cases (17.2 million when excluding nonmelanoma skin cancer) and 10.0 million (95% UI, 9.36-10.6 million) cancer deaths globally, with an estimated 250 million (235-264 million) DALYs due to cancer. Since 2010, these represented a 26.3% (95% UI, 20.3%-32.3%) increase in new cases, a 20.9% (95% UI, 14.2%-27.6%) increase in deaths, and a 16.0% (95% UI, 9.3%-22.8%) increase in DALYs. Among 22 groups of diseases and injuries in the GBD 2019 study, cancer was second only to cardiovascular diseases for the number of deaths, years of life lost, and DALYs globally in 2019. Cancer burden differed across SDI quintiles. The proportion of years lived with disability that contributed to DALYs increased with SDI, ranging from 1.4% (1.1%-1.8%) in the low SDI quintile to 5.7% (4.2%-7.1%) in the high SDI quintile. While the high SDI quintile had the highest number of new cases in 2019, the middle SDI quintile had the highest number of cancer deaths and DALYs. From 2010 to 2019, the largest percentage increase in the numbers of cases and deaths occurred in the low and low-middle SDI quintiles. The results of this systematic analysis suggest that the global burden of cancer is substantial and growing, with burden differing by SDI. These results provide comprehensive and comparable estimates that can potentially inform efforts toward equitable cancer control around the world.Funding/Support: The Institute for Health Metrics and Evaluation received funding from the Bill & Melinda Gates Foundation and the American Lebanese Syrian Associated Charities. Dr Aljunid acknowledges the Department of Health Policy and Management of Kuwait University and the International Centre for Casemix and Clinical Coding, National University of Malaysia for the approval and support to participate in this research project. Dr Bhaskar acknowledges institutional support from the NSW Ministry of Health and NSW Health Pathology. Dr Bärnighausen was supported by the Alexander von Humboldt Foundation through the Alexander von Humboldt Professor award, which is funded by the German Federal Ministry of Education and Research. Dr Braithwaite acknowledges funding from the National Institutes of Health/ National Cancer Institute. Dr Conde acknowledges financial support from the European Research Council ERC Starting Grant agreement No 848325. Dr Costa acknowledges her grant (SFRH/BHD/110001/2015), received by Portuguese national funds through Fundação para a Ciência e Tecnologia, IP under the Norma Transitória grant DL57/2016/CP1334/CT0006. Dr Ghith acknowledges support from a grant from Novo Nordisk Foundation (NNF16OC0021856). Dr Glasbey is supported by a National Institute of Health Research Doctoral Research Fellowship. Dr Vivek Kumar Gupta acknowledges funding support from National Health and Medical Research Council Australia. Dr Haque thanks Jazan University, Saudi Arabia for providing access to the Saudi Digital Library for this research study. Drs Herteliu, Pana, and Ausloos are partially supported by a grant of the Romanian National Authority for Scientific Research and Innovation, CNDS-UEFISCDI, project number PN-III-P4-ID-PCCF-2016-0084. Dr Hugo received support from the Higher Education Improvement Coordination of the Brazilian Ministry of Education for a sabbatical period at the Institute for Health Metrics and Evaluation, between September 2019 and August 2020. Dr Sheikh Mohammed Shariful Islam acknowledges funding by a National Heart Foundation of Australia Fellowship and National Health and Medical Research Council Emerging Leadership Fellowship. Dr Jakovljevic acknowledges support through grant OI 175014 of the Ministry of Education Science and Technological Development of the Republic of Serbia. Dr Katikireddi acknowledges funding from a NHS Research Scotland Senior Clinical Fellowship (SCAF/15/02), the Medical Research Council (MC_UU_00022/2), and the Scottish Government Chief Scientist Office (SPHSU17). Dr Md Nuruzzaman Khan acknowledges the support of Jatiya Kabi Kazi Nazrul Islam University, Bangladesh. Dr Yun Jin Kim was supported by the Research Management Centre, Xiamen University Malaysia (XMUMRF/2020-C6/ITCM/0004). Dr Koulmane Laxminarayana acknowledges institutional support from Manipal Academy of Higher Education. Dr Landires is a member of the Sistema Nacional de Investigación, which is supported by Panama’s Secretaría Nacional de Ciencia, Tecnología e Innovación. Dr Loureiro was supported by national funds through Fundação para a Ciência e Tecnologia under the Scientific Employment Stimulus–Institutional Call (CEECINST/00049/2018). Dr Molokhia is supported by the National Institute for Health Research Biomedical Research Center at Guy’s and St Thomas’ National Health Service Foundation Trust and King’s College London. Dr Moosavi appreciates NIGEB's support. Dr Pati acknowledges support from the SIAN Institute, Association for Biodiversity Conservation & Research. Dr Rakovac acknowledges a grant from the government of the Russian Federation in the context of World Health Organization Noncommunicable Diseases Office. Dr Samy was supported by a fellowship from the Egyptian Fulbright Mission Program. Dr Sheikh acknowledges support from Health Data Research UK. Drs Adithi Shetty and Unnikrishnan acknowledge support given by Kasturba Medical College, Mangalore, Manipal Academy of Higher Education. Dr Pavanchand H. Shetty acknowledges Manipal Academy of Higher Education for their research support. Dr Diego Augusto Santos Silva was financed in part by the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - Brasil Finance Code 001 and is supported in part by CNPq (302028/2018-8). Dr Zhu acknowledges the Cancer Prevention and Research Institute of Texas grant RP210042

تنمية الموارد البشرية في إمارة دبي من منظور قيادي

تهدف هذه الدراسة للتعرف على اتجاهات القياديين العاملين في تنمية الموارد البشرية في إمارة دبي حول واقع ومستقبل تنمية الموارد البشرية فيها؟ وقد تم تطبيق المنهج الكيفي، من خلال أسئلة مقابلة موجهة للقياديين في إدارات الموارد البشرية في جهات مختلفة (اتحادية ومحلية وخاصة) في إمارة دبي، باستخدام أداة المقابلة، تتضمن 3 محاور رئيسية تم استخلاصها من أهداف الدراسة والتساؤلات، والمشكلة. وتم اختيار عينة عمدية عددها (14) من القياديين العاملين في تنمية الموارد البشرية في إمارة دبي. واسفرت النتائج على أن إمارة دبي تهتم بالخطط والسياسات لتطوير مهارات الكفاءات الإماراتية، في ظل وجود مؤسسات متكاملة تقوم باكتشاف المواهب والقدرات لدى الإماراتيين، ولم يوافق القياديين على أن الجهات في إمارة دبي قد حددت خطتها المستقبلية في التعرف على القدرات والمهارات الإماراتية، ولم يوافقوا على وجود أية مبادرات تستشرف مستقبل تنمية الموارد البشرية، وإن وجدت فهي مبادرات قليلة جدا ولكنها لا تفي بمتطلبات التدريب والتطوير، في وضع الخطط والسياسات والاستثمار في التعليم المستمر