Fundraising and Budgeting Practices for SMEs

SMEs need to cultivate the spirit of budgeting irrespective of size and type of firm. This study discusses; fundraising techniques SMEs can adopt, outlines avenues for shopping money and details essential budgets that businesses can practice in order to compare, control, review, grow and measure performance periodically. The projected or budgeted statement of financial position is recommended for SMEs that intend to grow faster and compete with big (large) enterprises. Through qualitative research approach, data was extracted with the aid of search tool based on strata of keywords centered on the topic. The study lightens; entrepreneurs, investors and management spirit on the different fundraising techniques and avenues. For successful fundraising and budgeting practices, SMEs should adhere to sound and observable guidelines in order to be successful, sustainable, competitive, and to grow to big enterprises

Adult Education in Malta: Challenges and Prospects

Lifelong learning has long been a topic of discussion in Malta but, as this article shows, barriers to participation continue to exist. This article outlines the historical and economic changes that have led Malta to its present situation where adult education largely focuses on employment skills. Although available through a variety of channels, challenges still need to be met to ensure the participation of groups such as women, older people and immigrants. This article advocates a national strategy for adult education within which a balance is struck between learning for employment and learning as a public good.peer-reviewe

Unusually severe neonatal presentation of mediastinal bronchogenic cyst

Bronchogenic cysts are rare congenital malformations that occur in adults and children, with differences in distribution and presentation. We present the case of a newborn who initiated respiratory distress from the first minutes of life, presenting with hypoventilation and rightward displacement of the cardiac impulse, requiring oxygen therapy and intubation. The first radiograph shows a left pulmonary emphysema. The computerized axial tomography revealed a large mediastinal mass causing an obstructive syndrome of the left bronchus. The mass was successfully excised, resulting in a favorable clinical evolution. Although the presentation of our case is exceptional, it is worth noting that while most bronchogenic cysts are asymptomatic, they can occur in childhood, even from birth, as in our case

Fundamental conditions required in extracting an alpha-amylase from Cadaba farinosa Forsk branches

Crude extracts of Cadaba farinosa, Forsk plant are used for their starch-reducing power in most tropic  countries to liquefy/sweeten starch gruels. The extraction process is a time consuming osmotic rehydrating  process characterized by fluctuating extract yield and consequently, an unstable inherent starch-reducing  power. In this study, dried tender branches were ground (O.1 mm) and soaked for 50 min under agitation. The resulting mixture was clarified by centrifugation and tested for total proteins and α-amylase activity.  Preliminary trials preceding extraction, generated process factors which were screened using the Plackett-Burman design. The most significant factors were modeled using Doeh-lertfs design. Four of the eight factors, pH, concentration, velocity gradient of agitation and centrifugal force, were most relevant for extraction.  Statistical analysis of the models of total proteins and total activity suggested a compromise zone where  specific activity is always . 2.1 Umg-1 under particular prevailing fundamental conditions. The complete  extraction cycle of more than 6 h was now reduced to approximately 60 min. Investigating the marginal starch-reducing power of α-amylase from Cadaba seeds could reveal a better source.Key words: Cadaba farinosa branches, extraction, fundamental factors, screening, cell-free extract,  α-amylase

The impact of solar water heaters on sustainable development

In this present world order of growing information, communication and technological advancement, it is primordial that climate change adaptation and mitigation efforts seeks to make people resilient to inevitable climate inconsistency through the exploitation and development of renewable energy sources. Though climate impacts are global, the population most at risk is predominantly from developing countries, particularly poor communities who have experienced multi-layered threats from floods, droughts and energy supply, just to mention a few. This explains why sustainable development is at the heart of all development trajectories in the world today, specifically the post-2015 development tenets. Climate change adaptation and mitigation requires international collaboration from all nations in order to get an effective and unified response to climate change. Building a critical mass for action and an institutional memory to sustain policies and efforts is crucial. A resilient-based approach to climate mitigation and adaptation founded on a crisis-driven reaction to communities vulnerable to climate threat will boost quality of life through the provision and safeguarding of safety nets for the poor. Solar water heaters, a renewable energy source, are here considered as a critical option to South Africa’s coal-driven economy as a means of alleviating energy poverty in rural and low-income communities, to be more precise. Therefore, SWHs have become the epicentre of sustainable development policies and climate change mitigation efforts in South Africa. So far, this device has attracted the attention of local governments in the country who view it as a game changer in the field, particularly towards greenhouse gas emission and energy conservation. The contour of this thesis is to assess the impact of solar water heaters on sustainable development. Although it is generally difficult to assess the real impact of technology on people, that of SWHs was established by asking questions about livelihood before, during and after the introduction of this device

Undergraduate midwifery students’ perceived readiness to conduct fetal surveillance at a University in the Western Cape

Magister Curationis - MCurFetal surveillance (FS) helps midwives to predict the well-being of the fetus during labour and its relationship with uterine contractions as labour progresses. Incorrect use of surveillance apparatus and wrong interpretation of data from electronic fetal heart rate monitoring have been identified as contributing factors to delayed interventions that might have prevented the development of hypoxic-ischemic encephalopathy, which is the fifth largest cause of death of children under five globally

Medición de concentraciones plasmáticas de antirretrovirales en niños con infección por el virus de la inmunodeficiencia humana tipo 1

Tesis doctoral inédita leída en la Universidad Autónoma de Madrid, Facultad de Medicina, Departamento de Pediatría. Fecha de lectura: 23 de Julio de 200

Divergence de la réglementation comptable et fiscale : quelle implication pour la détermination du résultat comptable et fiscal des grandes entreprises camerounaises

Cette étude analyse la divergence entre la réglementation comptable et fiscale des comptes publiés par les grandes entreprises au Cameroun. Nous avons analysé la divergence en distinguant les divergences non discrétionnaires ou normales et les divergences discrétionnaires inspirés de l’opportunisme des dirigeants.  Notre étude a portée sur un échantillon de 52 observations sur la période de 2009 – 2013, obtenu dans la DSF fourni par l’INS. L’analyse des données s’est fait à travers un modèle multi varié pour analyser les divergences discrétionnaires. Les résultats issus de ses analyses confirment les hypothèses et prouvent que la réglementation comptable et fiscale peut être utilisée pour détecter les pratiques discrétionnaires de lissage de résultat

High acceptability of voluntary counselling and HIV-testing but unacceptable loss to follow up in a prevention of mother-to-child HIV transmission programme in rural Malawi: scaling-up requires a different way of acting.

SETTING: Thyolo District Hospital, rural Malawi. OBJECTIVES: In a prevention of mother-to-child HIV transmission (PMTCT) programme, to determine: the acceptability of offering 'opt-out' voluntary counselling and HIV-testing (VCT); the progressive loss to follow up of HIV-positive mothers during the antenatal period, at delivery and to the 6-month postnatal visit; and the proportion of missed deliveries in the district. DESIGN: Cohort study. METHODS: Review of routine antenatal, VCT and PMTCT registers. RESULTS: Of 3136 new antenatal mothers, 2996 [96%, 95% confidence interval (CI): 95-97] were pre-test counselled, 2965 (95%, CI: 94-96) underwent HIV-testing, all of whom were post-test counselled. Thirty-one (1%) mothers refused HIV-testing. A total of 646 (22%) individuals were HIV-positive, and were included in the PMTCT programme. Two hundred and eighty-eight (45%) mothers and 222 (34%) babies received nevirapine. The cumulative loss to follow up (n=646) was 358 (55%, CI: 51-59) by the 36-week antenatal visit, 440 (68%, CI: 64-71) by delivery, 450 (70%, CI: 66-73) by the first postnatal visit and 524 (81%, CI: 78-84) by the 6-month postnatal visit. This left just 122 (19%, CI: 16-22) of the initial cohort still in the programme. The great majority (87%) of deliveries occurred at peripheral sites where PMTCT was not available. CONCLUSIONS: In a rural district hospital setting, at least 9 out of every 10 mothers attending antenatal services accepted VCT, of whom approximately one-quarter were HIV-positive and included in the PMTCT programme. The progressive loss to follow up of more than three-quarters of this cohort by the 6-month postnatal visit demands a 'different way of acting' if PMTCT is to be scaled up in our setting