442 research outputs found

    Stress - its effects on health and behavior: a guide for practitioners

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    KEY POINTS � Stress may affect the physical, mental, and social health of an animal. � The effect of stressors is individual to the animal concerned and results from the appraisal of the stressor by the animal. � Emotional states are not mutually exclusive and emotional conflict can also have serious behavioral consequences. � Treatment of animals presenting with problems deemed to be stress-related should focus on the amelioration of background stress as well as specific stress-related triggers. � Providing animals with certain coping mechanisms as well as teaching them some key life skills may be beneficial for the prevention of stress-related problems

    A proposed model for construction project management communication in the South African construction industry

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    Ineffective communication and the poor applica-tion of communication skills in construction project management lead to project outcomes that do not meet project objectives. The lack of a proper communication skills model for project manage-ment may contribute to ineffective project com-muni cation. This article reports the results of a study done to identify the most important project management communication skills and applica tions of communication that effective project managers should possess. A literature review on project manage ment communication, project communi-cation skills, applications of project communication and project management and leadership communi-cation was done to develop a quantitative ques-tion naire for testing the importance of project management communication skills and applications of communication as perceived by a total of 97 construction-related professionals employed in construction project management, architecture, construction management, engi neering and quantity surveying. Based on the findings, the communication skills and applications of communication expected from project managers were grouped into core (decision-making, problem-solving, listening, verbal competency, motivation, persuasion, meetings, writing competency, presentation, team-building and development, conflict management) and important skills (negotiation, trust, explaining, questioning, reinforce ment, reflecting, public communication, humour and laughter, self-disclosure) which, together with managerial and leadership communication, form the main basis of the proposed model. The proposed model may assist construction project managers in developing their communication abilities, and through improved communication, improve their management and leadership abilities, ensuring the successful execution of projects in the South African construction industry

    Non-Audit Services And Audit Quality: Blessing Or Curse?

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    This study investigates whether and how audit quality is associated with the provision of non-audit services by the statutory auditor. Using a sample of 1,008 firm observations of major German listed companies for the sample period 2004-2011, our study is one of the first to thoroughly analyze this issue empirically for the German audit market. Consistent with prior studies we choose discretionary working capital accruals as our proxy for audit quality. Our empirical results demonstrate that total non-audit fees in general and audit related fees in particular are negatively associated with audit quality, while provided tax and other advisory services have an insignificant impact on audit quality. Our results imply that non-audit fees are a significant factor with regard to auditor independence and economic auditor-client bonding while we are not able to detect compensating high knowledge spillover effects from these services. The empirical results are robust to alternative accrual measures and estimation model specifications, while our empirical evidence is not robust with regard to alternative fee measures

    Determinants Of The Write-Off Decision Under IFRS: Evidence From Germany

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    This study examines the factors that influence write-off decisions in German-listed companies. Write-offs have been widely discussed, especially for the US-American market, and a relation to earnings management has been found in existing studies. German companies differentiate from the companies that have already been analyzed as they operate under different accounting standards (IFRS) and in a different institutional setting.Additionally, managers are confronted with the task to derive the IFRS annual statements from the existing annual statements according to local GAAP which follow a differing objective. Based on a sample of 805 observations of German companies listed in the DAX, MDAX, TecDax and SDAX indices between 2004 and 2010, we analyze the impact of firm performance as well as reporting incentives on the write-off decision. We find that the write-off probability rises significantly with decreasing overall firm performance, which is in line with the legal requirements. Additionally, we find a strong relation of the write-off probability with unexpectedly high earnings, which is an indicator for income smoothing. Besides influencing the shareholders perception, income smoothing can serve to minimize overall tax payments or to influence the banks risk assessment. In contrast with prior studies focusing on the US-American market, we found no evidence for other capital market motives, like big bath accounting and management changes; neither could we confirm the hypothesis that earnings-based management compensation or leverage have a significant influence on the write-off decision. These results indicate that German managers aim to influence tax payments and potential lenders in contrast to the perception of potential shareholders

    A construction project management knowledge model: The type and level of knowledge required

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    Construction project managers come from diverse backgrounds and may, therefore, lack the knowledge set currently required in order to be competent and effective in practice. The aim of this article is to establish the National Qualifications Framework (NQF) level of each type of knowledge area required for a competent and effective construction project manager in South Africa. These levels of knowledge are important, in order to develop a proposed construction project management knowledge model to be used by the construction industry. A mixed methods research design was used, including structured questionnaires (n = 40), interviews (n = 10), and a single case study. The questionnaire survey, using close-ended questions measured on a 5-point Likert scale, tests the importance of and rated the NQF qualification levels of each knowledge type fit for project managers in the built environment. The rating assisted in knowing to what knowledge depth project managers need to be educated and trained. Interviews were conducted with 10 construction professionals to obtain their views on the importance of industry-specific know ledge of a construction project manager and to critically review the form of knowledge considered essential. The case study of a building project to the value of R35 million was used to gain understanding of the impact that industry-specific knowledge, or the lack thereof, may have on the successful completion of a project. Results showed that qualifications to gain industry-specific knowledge should at least be on NQF level 6; a qualification on NQF level 7 is recommended to gain adequate project manage ment knowledge (theory). These findings are important, as some construction project management courses in South Africa are currently below NQF level 6. This may be contributing to industry not producing construction project managers with the required knowledge set. The proposed model outlines the adequate knowledge sets and level thereof that can be used when designing training and educational degrees for construction project managers. The proposed model could also be used in practice as a guideline for placing or promoting construction project managers

    “I can haz emoshuns?”: understanding anthropomorphosis of cats among internet users

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    The attribution of human-like traits to non-human animals, termed anthropomorphism, can lead to misunderstandings of animal behaviour, which can result in risks to both human and animal wellbeing and welfare. In this paper, we, during an inter-disciplinary collaboration between social computing and animal behaviour researchers, investigated whether a simple image-tagging application could improve the understanding of how people ascribe intentions and emotions to the behaviour of their domestic cats. A web-based application, Tagpuss, was developed to present casual users with photographs drawn from a database of 1631 images of domestic cats and asked them to ascribe an emotion to the cat portrayed in the image. Over five thousand people actively participated in the study in the space of four weeks, generating over 50,000 tags. Results indicate Tagpuss can be used to identify cat behaviours that lay-people find difficult to distinguish. This highlights further expert scientific exploration that focuses on educating cat owners to identify possible problems with their cat’s welfare

    ’n Verkennende meting van die kommunikasievolwassenheid van die bourekenaars- en ingenieursprofessies in die konstruksiebedryf

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    The possible lack of scientific analyses with reference to the maturity of the quantity surveyor and engineering professions’ communication capabilities and communication instruments in the construction industry initiated the study. The reason for the survey on both professions is due to the fact that they perform almost similar functions. This article aims to measure the determinants of a communication maturity model in respect of the communication capabilities of these professions. Research undertaken by the University of the Free State in collaboration with the Wirtschafts University in Vienna, Austria in 2005/6 revealed the proposed most important determinants used. The results of the survey show that respondents were positive in respect of the professions’ communication in general. This can therefore influence the construction industry with continuous advantages for the property development environment. The survey results show that the determinant ‘instruments communication (supportive)’ of the quantity surveyor is experienced as the most positive. The determinants ‘verbal communication‘ and ‘written communication’ of the quantity surveyor are experienced as the least positive. In addition, the survey results show that the determinant ‘knowledge’ capabilities of the engineer is experienced as the most positive. The determinants ‘contractual communication’, ‘written communication’ and ‘instruments communication (clearness)’ of the engineer are experienced as the least positive. A communication maturity model, developed in previous research and consisting of the identified determinants for effective communication, has been used to measure the maturity of the two professions’ communication capabilities in the construction industry. The implementation of the communication maturity model in practice can have a positive influence to improve the communication capabilities of the profession in the construction industry

    The construction project manager in South Africa: Analysis of industry-specific knowledge

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    Construction project managers in the built environment come from various backgrounds and knowledge bases; therefore, the project managers’ project management set may differ. The type of knowledge required to improve CPD training of project managers thus needs to be determined. This would raise the knowledge levels needed for built environment project managers. The aim of this article is to determine the knowledge needed for the successful management of projects within the built environment. Industry-specific guidelines for construction project management (PMBOK and SACPCMP) were obtained and analysed. Expert interviews were conducted with experienced specialists (n=10) who held a senior managerial position within project management in the built environment. A case study and email questionnaires (n=40) were also analysed to determine the type of knowledge required. Data analysis was done using Microsoft Excel 2003®. Three areas of knowledge were identified, namely project management knowledge, industry-specific knowledge and knowledge through experience. Of these, industry-specific knowledge was considered the most important, although all three were very important. Project management knowledge areas essential to project managers included the nine PMBOK knowledge areas from the PMI PMBOK guide, 4th edition 2008, four additional PMI Construction extension to the PMBOK areas, experience as well as built environment-specific knowledge. This study was limited to the nine knowledge areas and did not include stakeholder management as the tenth area. The results from all three test methods (interviews, questionnaires and a case study) indicated that knowledge was essential for effective leadership, trust and communication within a project. Without knowledge, these organisational factors were compromised and project success could be negatively affected. It is concluded that the knowledge needed for the management of projects within the built environment had to include industry-specific knowledge pertinent to the built environment. The knowledge required does not currently appear in a single document, and it is recommended that a new document or set of required skills be established

    Kommunikasie-volwassenheidsmodel vir die meting van bourekenkundige kommunikasie en kommunikasieinstrumente

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    Although quantity surveyors lay their claim to the construction industry for over a century there still exists a need for further scientific analyses with reference to the quantity surveyor’s communication capabilities and communication instruments as presented in the industry. This article aims to establish the determinants of a communication maturity model with respect to the communication capabilities of the quantity surveyor. The proposed most important determinants used were disclosed through research on maturity models and project management undertaken by the University of the Free State in collaboration with the Wirtschafts University in Vienna, Austria in 2005/6; the final results were issued in 2008. The results of the provisional survey with regards to the determinants of communication maturity show that respondents were positive with respect to the quantity surveyor’s communication in general. This can therefore have a positive influence on the construction industry with continuous advantages for the property development environment. The survey results also indicate that the verbal, written and contractual communication capabilities of the quantity surveyor are experienced positively. ‘Contractual validity’ as an element of the contractual communication capability of the quantity surveyor was indicated as the most positive element. The respondents indicated that the instruments of ‘estimation’ and ‘final accounting’ are the most important communication instruments. Furthermore, the respondents’ assessments regarding clarity and understandability of the instruments ‘final accounts’ and ‘payment advices’ were rated the highest. A model with the most important determinants identified for effective communication has been proposed. The model can be used by quantity surveyors to measure the maturity of quantity surveying communication and communication instruments in the construction industry. *This article is written in Afrikaan
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