A commentary on the global position of South African accounting research

The South African designation of Chartered Accountant is comparable to similar designations in most developed countries. However, the research outputs of Accountancy academics in South Africa seem to lag far behind those of their counterparts abroad. This article discusses the results of several inquiries into the status of South African Accounting research in a global context, and identifies several reasons and possible remedies for low research output.

The role of design in the future of digital channels: Conceptual insights and future research directions

Purpose In the past channel literature has looked to other disciplines in developing and refining their theories, models and methods in order to evolve the field. This paper traces such history and highlights the substantial changes caused by the digital age. In light of this, the inclusion of design theory into future channel management is presented to overcome existing concerns. Design/methodology/approach A comprehensive review of literature on the history of channels, the emotional experience (people), limitations of digital innovation (technology) and the role of design (business) has been conducted to create a new approach, built upon the theory of the techno-economic innovation model. Findings The findings of this study propose design-led channel management as a new research area, providing novel research questions and future research directions. The inclusion of design and emotion theories indicates that the future of digital channel design requires a deeper understanding of customers and needs to go beyond technological advances. Theoretical implications The findings provide an opportunity to explore dynamic theories and methodologies within the field of design that will broaden the horizons and challenge existing notions in channel literature. Originality/value This paper is the first paper that introduces the theory of Emotionate, as the next evolution of channel literature. The value of Emotionate lies in providing a new design-led process of integrating emotion to provide advice to practitioners as well as identifies research areas for academia, thereby extending the reach and richness of this emerging research field.

Studies on the out-of-plane behaviour of masonry walls

The prime aim of this PhD thesis is to contribute to the current body of knowledge on the out-of-plane performance of masonry walls through systematic investigation of the key parameters and provide insight into the design clauses of Australian Masonry Standard (AS3700-2011). The research work has been carried out through numerical simulation based on a 3D layered shell element model. The model demonstrated capability to simulate various forms of new and existing masonry systems commonly constructed in Australia such as unreinforced, internally and externally reinforced, confined and dry-stack masonry. In addition, the model simultaneously simulates in-plane and out-of-plane responses.

Studies on the fish ponds at Pitipana, Negombo 1: seasonal and diurnal variation of some hydrobiological factors

The present paper is a part of a detailed investigation on the biology of grey mullet, Mugli cephalus L., and the feasibility of its culture in the brackish waters of Sri Lanka. The authors present the results of investigation on the water quality of five experimental ponds at the Pitipana Brackishwater Fisheries Station, Negombo, carried out over a period of one year, December 1976 to November 1977, together with studies on the primary productivity are presented.

Studies on the pathobiology of penaeid larvae and postlarvae

The thesis presents the results of the studies carried out on certain diseases encountered in the larvae and postlarvae of penaeid prawns raised in the hatcheries at Cochin, Madras and Mandapam Camp during September 1985- April 1988. In the preliminary survey carried out to understand the common diseases occurring in the penaeid larvae and postlarvae, seven cases of diseases and abnormalities were encountered. These included ciliate infestation, Nit_zschia closteriurn infestation, parasitic protozoaninfection, parasitic dinoflagellate infection, appendage necrosis, heteromorphic eye and abnormal eggs and deformed nauplii .The clinical signs, seasonal occurrence and incidence of each of the above cases were provided along with the information on environmental factors such as salinity, dissolved oxygen, temperature and pH of the rearing medium. The Thésis is presented in nine chapters. Chapter 1 surveys the literature on the diseases of penaeid larvae, postlarvae and adult prawns from India and abroad. This is followed by a chapter on the material and methods employed during the present investigation. In the third chapter, seven cases of diseases and abnormalities encountered in the larvae and postlarvae of Penaeus indicus and p. semisulcatus during the survey carried out in the hatcheries located at different centres of Central‘ Marine Fisheries Research Institute are presented and discussed .A bacterium responsible for appendage necrosis was isolated and its taxonomy was studied. It was Gram-negative, fermentative and motile rod. It was sensitive to vibriostatic compound, 0/129. This bacterium was found to be a new isolate of vibrio on the basis of its morphological, biological, physiological and biochemical characters and comparison of these characters with those described for other related vibrios. This new isolate of vibrio was deposited in vibro Referrence Laboratory, Centres for Disease Control, Georgia, U.S.A. and coded as vibrio sp. 2448-88.

Studies on the evaluation of different sources of proteins, carbohydrates and mineral requirements for juvenile penaeid prawn Penaeus Indicus H. Milne Edwards

In India, directed research on penaeid prawn nutrition was taken up only recently when the aquaculture of prawns gained momentum. One of the important penaeid prawns sought for culture and has great potential is Penagus indiggs, H.Milne Edwards. The Central Marine Fisheries Research Institute working on different aspects of culture of this species over the past one and half decades, has developed a hatchery technology for mass production of its seed and has suggested several improvements on its farming in the grow-out systems. One of the areas of active research in this direction has been on the nutrition of the species with a view to develop suitable feed not only for hatchery production of seed, but also in the field culture. As part of this investigation, the present study, on the evaluation of different protein and carbohydrate sources and mineral requirements for the juvenile E, indicus was taken up and the results obtained are embodied in the thesis

Studies on the horizontal and vertical distribution of clouds and their impact on energetics of the Atmosphere over the Indian Region

Motivation for the present study is to improve the scienti c understanding on the prominent gap areas in the average three-dimensional distribution of clouds and their impact on the energetics of the earth-atmosphere system. This study is focused on the Indian subcontinent and the surrounding oceans bound within the latitude-longitude bands of 30 S to 30 N and 30 E to 110 E. Main objectives of this study are to : (i) estimate the monthly and seasonal mean vertical distributions of clouds and their spatial variations (which provide the monthly and seasonal mean 3-dimensional distributions of clouds) using multi-year satellite data and investigate their association with the general circulation of the atmosphere, (ii) investigate the characteristics of the `pool of inhibited cloudiness' that appear over the southwest Bay of Bengal during the Asian summer monsoon season (revealed by the 3-dimensional distribution of clouds) and identify the potential mechanisms for its genesis, (iii) investigate the role of SST and atmospheric thermo-dynamical parameters in regulating the vertical development and distribution of clouds, (iv) investigate the vertical distribution of tropical cirrus clouds and their descending nature using lidar observations at Thiruvananthapuram (8.5 N, 77 E), a tropical coastal station at the southwest Peninsular India, and (v) assessment of the impact of clouds on the energetics of the earth-atmosphere system, by estimating the regional seasonal mean cloud radiative forcing at top-of-the-atmosphere (TOA) and latent heating of the atmosphere by precipitating clouds using satellite data

Studies on the use of Nanokaolin, MWCNT and Graphene in NBR and SBR

The current research investigates the possibility of using unmodified and modified nanokaolin, multiwalled carbon nanotube (MWCNT) and graphene as fillers to impart enhancement in mechanical, thermal, and electrical properties to the elastomers. Taking advantage of latex blending method, nanoclay, MWCNT and graphene dispersions, prepared by ultra sound sonication are dispersed in polymer latices. The improvement in material properties indicated better interaction between filler and the polymer.MWCNT and graphene imparted electrical conductivity with simultaneous improvement in mechanical properties. Layered silicates prepared by microwave method also significantly improve the mechanical properties of the nanocomposites. The thesis entitled ‘Studies on the use of Nanokaolin, MWCNT and Graphene in NBR and SBR’ consists of ten chapters. The first chapter is a concise introduction of nanocomposites, nanofillers, elastomeric matrices and applications of polymer nanocomposites. The state-of-art research in elastomer based nanocomposites is also presented. At the end of this chapter the main objectives of the work are mentioned. Chapter 2 outlines the specifications of various materials used, details of experimental techniques employed for preparing and characterizing nanocomposites. Chapter3 includes characterization of the nanofillers, optimsation of cure time of latex based composites and the methods used for the preparation of latex based and dry rubber based nanocomposites. Chapter4 presents the reinforcing effect of the nanofillers in XNBR latex and the characterization of the nanocomposites. Chapter5 comprises the effect of nanofillers on the properties of SBR latex and their characterization Chapter 6 deals with the study of cure characteristics, mechanical and thermal properties and the characterization of NBR based nanocomposites. Chapter7 is the microwave studies of MWCNT and graphene filled elastomeric nanocomposites. Chapter 8 gives details of the preparation of layered silicates, their characterization and use in different elastomeric matrices. Chapter 9 is the study of mechanical properties of nanoclay incorporated nitrile gloves .Chapter 10 presents the summary and conclusions of the investigation.

Experimental research on the influence of the air humidity conditions in an air conditioning system

The factors that have influence on the energy consumption of a small air conditioning system that are worth mentioning are the efficiencies of the compressor, evaporator and condenser, the form that the refrigerant flow is controlled, the fan model used, and climatic conditions. Within the climate issue, an interesting factor is that the relative humidity when it comes to the effect that it causes, especially in the performance of the air condenser, which generally is not considered in the projects. This study aims to evaluate the influence of humidity on the coefficient of system performance (COP), seeking to quantify their influence when it happens. The tests were performed on a testing bench, mounted at the Laboratory for Energy Efficiency (LAMOTRIZ) UNESP-Campus Guaratinguetá. In the study, the wet bulb temperature was ranged, keeping the rotation of the scroll compressor with application of a frequency inverter in its best performance. The test bench is provided with a supervisory system of data collection that is also able to control all functions of the bench. In the results, there was a significant influence, particularly when comparing high humidity conditions with low humidity, noting that only over 65% relative humidity is that significant changes are observed in the COP of the system. © 2013 Elsevier Inc.

A synchronic lexical study of the Ede language continuum of West Africa: The effects of different similarity judgment criteria

In the context of a synchronic lexical study of the Ede varieties of West Africa, this paper investigates whether the use of different criteria sets to judge the similarity of lexical features in different language varieties yields matching conclusions regarding the relative relationships and clustering of the investigated varieties and thus leads to similar recommendations for further sociolinguistic research. Word lists elicited in 28 Ede varieties were analyzed with the inspection method. To explore the effects of different similarity judgment criteria, two different similarity judgment criteria sets were applied to the elicited data to identify similar lexical items. The quantification of these similarity decisions led to the computation of two similarity matrices which were subsequently analyzed by means of correlation analysis and multidimensional scaling. The findings of this analysis suggest compatible conclusions regarding the relative relationships and clustering of the investigated Ede varieties. However, the matching clustering results do not necessarily lead to the same recommendations for more in-depth sociolinguistic research, when interpreted in terms of an absolute lexical similarity threshold. The indicated ambiguities suggest the usefulness of focusing on the relative, rather than absolute in establishing recommendations for further sociolinguistic research.

Action research to explore perceptions of risk in project management

Uses research in a major UK company on the introduction of an electronic document management system to explore perceptions of, and attitudes to, risk. Phenomenological methods were used; with subsequent dialogue transcripts evaluated with Winmax dialogue software, using an adapted theoretical framework based upon an analysis of the literature. The paper identifies a number of factors, and builds a framework, that should support a greater understanding of risk assessment and project management by the academic community and practitioners.

Nonprofits and business:toward a subfield of nonprofit studies

Although the field of nonprofit studies now encompasses a substantial body of literature on the relationship between governmental and nonprofit organizations, the relationship between the business and nonprofit sectors has been less addressed by specialist nonprofit scholars. This Research Note aims to encourage further studies by nonprofit scholars of the business-nonprofit sector relationship. It looks at descriptive evidence to date, proposes a tentative resource-based framework for understanding how nonprofits and business relate to each other in practice and suggests some initial directions for developing a subfield within nonprofit studies. © The Author(s) 2012.

Policy Solutions and International Perspectives on the Funding of Public Service Media Content for Children: A Report for Stakeholders

This project on Policy Solutions and International Perspectives on the Funding of Public Service Media Content for Children began on 8 February 2016 and concludes on 31 May 2016. Its outcomes contribute to the policy-making process around BBC Charter Review, which has raised concerns about the financial sustainability of UK-produced children’s screen content. The aim of this project is to evaluate different funding possibilities for public service children’s content in a more challenging and competitive multiplatform media environment, drawing on experiences outside the UK. The project addresses the following questions: • What forms of alternative funding exist to support public service content for children in a transforming multiplatform media environment? • What can we learn from the types of funding and support for children’s screen content that are available elsewhere in the world – in terms of regulatory foundations, administration, accountability, levels of funding, amounts and types of content supported? • How effective are these funding systems and funding sources for supporting domestically produced content (range and numbers of projects supported; audience reach)? This stakeholder report constitutes the main outcome of the project and provides an overview and analysis of alternatives for supporting and funding home-grown children’s screen content across both traditional broadcasting outlets and emerging digital platforms. The report has been made publicly available, so that it can inform policy work and responses to the UK Government White Paper, A BBC for the Future, published by the Department of Culture, Media and Sport in May 2016.

Mechanisms underlying the effect of acupuncture on cognitive improvement: A systematic review of animal studies

Acupuncture has been reported to be beneficial in treating cognitive impairment in various pathological conditions. This review describes the effort to understand the signaling pathways that underlie the acupunctural therapeutic effect on cognitive function. We searched the literature in 12 electronic databases from their inception to November 2013, with full text available and language limited to English. Twenty-three studies were identified under the selection criteria. All recruited animal studies demonstrate a significant positive effect of acupuncture on cognitive impairment. Findings suggest acupuncture may improve cognitive function through modulation of signaling pathways involved in neuronal survival and function, specifically, through promoting cholinergic neural transmission, facilitating dopaminergic synaptic transmission, enhancing neurotrophin signaling, suppressing oxidative stress, attenuating apoptosis, regulating glycometabolic enzymes and reducing microglial activation. However, the quality of reviewed studies has room for improvement. Further high-quality animal studies with randomization, blinding and estimation of sample size are needed to strengthen the recognition of group differences.

Given and News : Media discourse and the construction of community on national days

National anniversaries such as independence days demand precise coordination in order to make citizens change their routines to forego work and spend the day at rest or at festivities that provide social focus and spectacle. The complex social construction of national days is taken for granted and operates as a given in the news media, which are the main agents responsible for coordinating these planned disruptions of normal routines. This study examines the language used in the news to construct the rather unnatural idea of national days and to align people in observing them. The data for the study consist of news stories about the Fourth of July in the New York Times, sampled over 150 years and are supplemented by material from other sources and other countries. The study is multidimensional, applying concepts from pragmatics (speech acts, politeness, information structure), systemic functional linguistics (the interpersonal metafunction and the Appraisal framework) and cognitive linguistics (frames, metaphor) as well as journalism and communications to arrive at an interdisciplinary understanding of how resources for meaning are used by writers and readers of the news stories. The analysis shows that on national anniversaries, nations tend to be metaphorized as persons having birthdays, to whom politeness should be shown. The face of the nation is to be respected in the sense of identifying the nation's interests as one's own (positive face) and speaking of citizen responsibilities rather than rights (negative face). Resources are available for both positive and negative evaluations of events and participants and the newspaper deftly changes footings (Goffman 1981) to demonstrate the required politeness while also heteroglossically allowing for a certain amount of disattention and even protest - within limits, for state holidays are almost never construed as Bakhtinian festivals, as they tend to reaffirm the hierarchy rather than invert it. Celebrations are evaluated mainly for impressiveness, and for the essentially contested quality of appropriateness, which covers norms of predictability, size, audience response, aesthetics, and explicit reference to the past. Events may also be negatively evaluated as dull ("banal") or inauthentic ("hoopla"). Audiences are evaluated chiefly in terms of their enthusiasm, or production of appropriate displays for emotional response, for national days are supposed to be occasions of flooding-out of nationalistic feeling. By making these evaluations, the newspaper reinforces its powerful position as an independent critic, while at the same time playing an active role in the construction and reproduction of emotional order embodied in "the nation's birthday." As an occasion for mobilization and demonstrations of power, national days may be seen to stand to war in the relation of play to fighting (Bateson 1955). Evidence from the newspaper's coverage of recent conflicts is adduced to support this analysis. In the course of the investigation, methods are developed for analyzing large collections of newspaper content, particularly topical soft news and feature materials that have hitherto been considered less influential and worthy of study than so-called hard news. In his work on evaluation in newspaper stories, White (1998) proposed that the classic hard news story is focused on an event that threatens the social order, but news of holidays and celebrations in general does not fit this pattern, in fact its central event is a reproduction of the social order. Thus in the system of news values (Galtung and Ruge 1965), national holiday news draws on "ground" news values such as continuity and predictability rather than "figure" news values such as negativity and surprise. It is argued that this ground helps form a necessary space for hard news to be seen as important, similar to the way in which the information structure of language is seen to rely on the regular alternation of given and new information (Chafe 1994).