Dissertations / Theses on the topic 'Avoidance practice'

No
The demand from care homes on NHS services continues to rise, with little evidence of ambulance service contribution in this area. The Yorkshire Ambulance Service provides an advanced practitioner model to support care homes in Sheffield, as an alternative to calling 999. This study investigated the experiences and needs of the care home staff who use the ambulance service advanced practitioner model. This qualitative study conducted semi-structured, face-to-face interviews with 19 staff members from 10 different care home settings. Thematic analysis using a combination of NVivo and manual coding was undertaken. The three key themes from the interviews were variations in service demand, the service user’s expectations and experience, and benefits to residents. Participants reported that good community services reduced the need to call 999, empowering carers to support residents to remain in the community. Care homes require comprehensive services that meet their needs. The advanced practitioner model provided by the ambulance service supports this, preventing unnecessary 999 calls and fitting with other community service provision.

In Italy, after the School Autonomy Reform, parents are granted freedom of choice of school since the first levels of education. Therefore, parents may enroll their children in the preferred primary or lower secondary school, regardless of the catchment area system. While research has long underlined how parents’ schooling decisions may produce and reproduce inequalities on a social and ethnic basis, in schools and urban areas, the choice of common core curriculum school has been rarely explored in Italian sociological research. The present study aims to bridge this gap in the literature, focusing on public lower secondary school choice in the city of Milan, with the aim of understanding on the basis of which declared criteria Italian parents orient their choices, how these choices are mediated by class resources and to what extent strategies of avoidance and closure are in put in place.

The thesis explores advertorials, advertising made to look like editorial content, from a consumer behaviour perspective. Introduction                 Consumers are exposed to a staggering amount of advertisements each day. This so-called advertising clutter makes it difficult for marketers to reach the consumer. Therefore, in the late 1980’s marketers started to use unconventional ways of advertising. One of these was the use of advertorials, a form of advertising that borrows the appearance and other features from editorial material. Problem discussion       Since advertorials are made to look like editorial material, but is in reality an advertisement, it is of interest for researchers and practicing marketers alike to know what effects using them has on the brand. Previous research differ in the view on advertorials; some claim that it is a good way to advertise as it is seen as less intrusive and irritating, while others say that the deceptiveness makes people irritated. Purpose                        Through a quantitative case study of Aftonbladet.se, a Swedish news website, from a consumer perspective analyze the effects the level of deception of online advertorials have on 1) brand credibility, and 2) the irritation level, on both the medium and the advertiser. Also, 3) to thereafter examine if possible alterations in irritation and brand credibility trigger changes in brand attitudes towards medium and advertiser. Background                  Newspapers have long been dependent on the revenue from advertisement sales, even more so since the emergence of free newspapers and news web sites. With this in mind, the importance of advertorials stands clear. In the on-line world, where readers jump from article to article and from site to site, the advertorials play an important role in “catching” the reader and make him/her stay on the site. Moreover, advertorials is one of the formats of on-line advertising which commands the highest revenues. Frame of reference        The on-line context provides additional ways of deceiving a consumer, in comparison with print media. Therefore, the frame of reference focuses on previous research on the effects the deception can have with a consumer and the perception of the brands included; irritation, brand credibility, brand attitude, likeliness to return to site, and advertising avoidance. For later testing, 11 hypotheses were defined. Method                        The study uses a mixed method approach, with both quantitative and qualitative data. An experiment, with one control group and two different manipulations formed the basis for the data collection. 19 out of the 103 participants in the quantitative study were asked to participate in the qualitative study as well. Analysis                        As the distribution of the data was found not to be normal, the Kruskal-Wallis test was used to test the hypotheses. All hypotheses but one were accepted. Further, to explore the relationship between variables, hierarchical multiple regression analysis was also performed. Conclusion                   It was not possible to prove that a higher level of blend-in decreased credibility of any of the two brands, neither does induce more irritation. It was also not possible to discern a statistically significant effect on the attitude towards the brands, likeliness to return to Aftonbladet.se, or future avoidance of adverts by Volvo. However, several of the participants of the interviews expressed concern over the long-term effects the use of advertorials may have on the brand of Volvo. Further, advertorials are definitely highly deceptive, and almost half of the respondents did not realize they were reading an advert even at the lowest level of blend-in, which is currently used by Aftonbladet.se and Volvo.
Avhandlingen utforskar advertorials, reklam kommer att se ut som redaktionellt innehåll, från en konsument beteende perspektiv. Introduktion                Konsumenter exponeras dagligen för oerhörda mängder reklam. Detta gör det svårt för marknadsförare att nå konsumenten. Sedan slutet av 1980-talet har vissa marknadsförare därmed börjat använda okonventionella metoder för reklam. En av dessa är användandet av ”dolda annonser”, en form av reklam som lånar utseende och andra funktioner för att smälta in med redaktionellt material i tidningar, på webbsidor och så vidare. Problemdiskussion       Eftersom ”dolda annonser” är gjorda för att likna redaktionellt material, men i själva verket är en annonser är det av intresse för både forskare och praktiserande marknadsförare att veta effekterna användandet har på deltagande företags varumärken. Tidigare forskning skiljer sig i synen på dessa ”dolda annonser”, vissa hävdar att det är ett bra sätt att göra reklam, eftersom det ses som mindre påträngande och irriterande, medan andra säger att dess vilseledande natur faktiskt gör människor uppretade. Syfte                            Genom en kvantitativ fallstudie av Aftonbladet.se, en svensk nyhets-site, från ett konsumentperspektiv analysera effekterna på 1) varumärket trovärdighet, och 2) irritationsnivån, både på annonsorganet och annonsören, när ”dolda annonser” smälter in mer med redaktionellt innehåll. Dessutom, 3) att därefter undersöka om eventuella ändringar i irritation och varumärkestrovärdighet leder till förändringar i attityd mot annonsorganet och annonsören. Bakgrund                     Tidningar har länge varit beroende av intäkterna från annonsförsäljning. I takt med att framväxten av gratistidningar och nyhets-siter har försvårat marknaden har ”dolda annonser” blivit en allt viktigare inkomstkälla. I den elektroniska världen, där läsare kan hoppa från artikel till artikel och från plats till plats, spelar ”dolda annonser” en viktig roll i att fånga läsaren. Referensram                 Online-kontextet ger större möjligheter att vilseleda konsumenten i jämförelse med tryckta medier. Därför är den teoretiska tungdpunkten lagd på tidigare forskning om effekterna vilseledande marknadsföring kan ha på en konsuments  uppfattning av deltagande varumärken vad gäller irritationsnivå, varumärkestrovärdighet, attityd, sannolikhet att återvända till webbplats, samt reklamundvikande. Ur tidigare forskning konstruerades 11 hypoteser för senare prövning. Metod                          Studien använder en blandad metodstrategi, med både kvantitativa och kvalitativa data. Ett experiment med en kontrollgrupp och två olika manipulationer låg till grund för insamlingen av uppgifter. 19 av de 103 deltagarna i den kvantitativa delen ombads att delta i den kvalitativa studien med. Analys                          Eftersom fördelningen inte var helt normalt distribuerad användes Kruskal-Wallis test för att testa hypoteserna. Resultatet var att alla hypoteser utom en godkändes. Relationen mellan variabler undersöktes också genom hierarkisk multipel regressionsanalys. Slutsats                         Det var inte möjligt att bevisa att annonser som smälter in mer leder till minskad trovärdighet för någon av de båda varumärkena, och inte heller lockar fram mer irritation. Det var inte heller möjligt att urskilja en statistiskt signifikant effekt på attityd gentemot varumärken, sannolikheten att återvända till Aftonbladet.se, eller framtida undvikande av annonser av Volvo. Dock uttryckte flera av deltagarna i intervjuerna oro över de långsiktiga effekterna användning av ”dolda annonser” kan ha på varumärket Volvo. Vidare är definitivt annonserna mycket vilseledande, och nära hälften insåg inte de läste en annons även på nivån som används av Aftonbladet.se och Volvo idag.

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

The purpose of the study was to examine home conditions, housing satisfactions, and allergen avoidance practices of people with allergic rhinitis, focusing on female patients who lived in an urban area in a hot, humid climate. The Morris and Winter theory of housing adjustment provides a theoretical base for this study. Nine hypotheses were tested to investigate interrelationships among home conditions, housing satisfaction in terms of health issues, allergen avoidance practices, and age. A sample of 41 female allergy patients aged 20 to 77 years completed a screening questionnaire and an in-depth survey questionnaire. The researcher visited their dwellings to conduct home observations and to take photos.Dust mite allergens were reported as the most common allergy triggers. Presence of cockroaches, presence of furry pets outdoors, molds in bathrooms, and molds in kitchens were the most common problematic home conditions. Open shelves, bookcases, drapes, horizontal blinds, and foam rubber pillows were the most common allergy related items found in respondents' bedrooms. Concerning health issues, the majority of the respondents were satisfied with their homes. Allergen avoidance practices were not followed regularly, particularly, using allergen-proof pillowcases and sheets, washing bedding in hot water, wearing a particle mask when vacuuming, using an exhaust fan, an air cleaner, a dehumidifier, and cockroach traps. The respondents who received suggestions from doctors were more likely to follow allergen avoidance practices than those who did not receive suggestions.The result shows a significant negative relationship between problematic home conditions and housing satisfaction in terms of health issues. A significant negative relationship between age and allergen avoidance practices was found. Older sufferers were less likely to use allergen-proof products. They also lived in older homes that were more likely to have allergy related conditions. The most common obstacles that prevented respondents from improving their homes in order to avoid allergens were cost of products, emotional attachment to pets, not having time to improve homes, and procrastination. Based on these findings, design recommendations, home maintenance recommendations, and lifestyle practice recommendations were developed.
Ph. D.

Two areas of expertise required in the production of industrial and commercial robotics are motor control and obstacle navigation algorithms. This is especially true in the field of autonomous robotic vehicles, and this application will be the focus of this work. This work is divided into two parts. Part I describes the motor types and feedback devices available and the appropriate choice for a given robotics application. This is followed by a description of the control strategies available and appropriate for a variety of situations. Part II describes the vision hardware and navigation software necessary for an autonomous robotic vehicle. The conclusion discusses how the two parts are coming together in the emerging field of electric smart car technology. The content is aimed at the robotic vehicle designer. Both parts present a contribution to the field but also survey the required background material for a researcher to enter into development. The material has been made succinct and graphical wherever appropriate.
Master of Science

This research is concerned with the manner in which the risk of a collision is managed by people in control of ships as they navigate the Dover Strait. Fundamental to the management of collision risks are the International Regulations for the Prevention of Collisions at Sea 1972 (Merchant Shipping Notice M. 1642/COLREG 1 1996) which are known as the COLREGs. These regulations are designed to give guidance to the people in charge of the ships in order to manage the collision risk. A two-phase mixed method approach was utilised to investigate the reasons lying behind the decisions taken to manage the collision risk through the application of the COLREGs. The first phase consisted of an analysis of a 24 hour period of the radar record of all ship movements in the Dover Strait. The findings from this dataset informed the ethnographic second phase in which the actions of those in charge of the ships were observed onboard ship. Strict compliance with the COLREGs required trust in the other ship to resolve the risk of collision. For the respondents, strict compliance with the COLREGs would have raised the risk of collision to an unacceptable level due to a lack of trust in the other. The people in charge of the ships then undertook unilateral action, in contravention of the COLREGs, to resolve the collision situation. This non-compliance occurred whilst under the observation of the regulatory authority. However, the authority failed to visibly enforce the COLREGs and so the surveillance lacked any deterrent value. The issue of an ex-practitioner undertaking the research was investigated from both ethical and methodological aspects. It was found that being an ex-practitioner assisted greatly in gaining access but placed an added responsibility on the ex-practitioner to handle the data with great care.

Pressure ulcers (PUs) present intrinsic risk factors that are not consistently identified by clinical assessments. The objective of this project was to develop a clinical practice guideline (CPG) to provide nurses with guidance in identifying and differentiating how intrinsic and extrinsic risk factors are associated with populations at risk for developing avoidable and unavoidable PUs. CPG development followed a systematic method to search the literature, organize findings, and assess the strength of the resulting evidence and its applicability to the CPG. Quality of the CPG was assessed by a panel of 8 health care professionals using the Appraisal of Guidelines for Research & Evaluation II instrument. Findings of the assessment indicated a high overall quality of the CPG; its immediate use was recommended and systematic evaluation was suggested to promote usage in a wider array of health care contexts. The quality domains with the highest scores were scope, purpose, applicability, editorial independence (all 100%), rigor of development (99.7%), and clarity of presentation (99.3%). The stakeholder involvement domain demonstrated the lowest--yet still robust--score (94.4%). The CPG can be used to emphasize appropriate and specific nursing competencies for making informed decisions when identifying and describing patients at risk for developing PUs. Further research and evaluation of the use of this CPG will be useful to demonstrate how CPGs can help to decrease the incidence of avoidable PUs. The potential for positive social change relative to the prevention of PUs is high. Decreased incidence of preventable PUs will eliminate unnecessary health care costs and improve overall health outcomes of patients at all levels of socioeconomic status.

The main aim of this research is to investigate if large multinational firms publicly listed in the European Union avoid more taxation than less international firms. Furthermore, the composition of the board of directors in terms of independence is considered as a potential moderating influence. I perform Pooled OLS regressions on a 2008-2016 sample of 5,118 firm-year observations, incorporating 669 firms from 21 countries. The results show a negative influence of the level of internationalization on tax avoidance, and this relation is found to be weakened by board independence.

Laboratory analyses, essential in screening, diagnosis, treatment, and monitoring of disease, are indispensable in health care, but appropriate utilization is intricate. The overall aim of this thesis was to study the use of laboratory tests in Sweden with the objective to evaluate and optimize test utilization. Considerable inter-county variations in test utilization in primary health care in Sweden were found; variations likely influenced by local traditions and habits of test ordering leading to over- as well as underutilization. Optimized test utilization was demonstrated to convey improved quality and substantial cost savings. It was further established that continuing medical education is a suitable means of optimizing test utilization, and consequently enhancing quality and cost-efficiency, as such education was demonstrated to achieve long-lasting improvements in the test ordering habits of primary health care physicians. Laboratory tests are closely associated with other, greater, health care costs, but their indirect effects on other areas of medicine are rarely evaluated or measured in monetary terms. In an illustrative example of the effects that optimal test utilization may have on associated health care costs it was demonstrated that F-calprotectin, a fecal marker of intestinal inflammation, has the potential to substantially reduce the number of invasive investigations necessary in, and the costs associated with, the diagnosis of Inflammatory Bowel Disease. Information on trends in test utilization is essential to optimal financial management of laboratories. A longitudinal evaluation revealed that test utilization had increased by 70% in 6 years, and even though the selection of tests more than doubled, a very small number of tests represented a stable, and disproportionally large, share of the total number of tests ordered. The study defines trends and thus has potential predictive values. In summary, appropriate utilization of laboratory analyses has both clinical and economical benefits on all levels of health care.

A prospective, longitudinal and observational study, using a non-clinical population of mother-child dyads was conducted to evaluate the contribution of family-environmental factors in predicting child food avoidance and feeding problems across early childhood. The contribution of maternal feeding practices, mealtime structure and interactional behaviour during mealtimes, were explored in predicting child food avoidance between 2 and 5 years, whilst also evaluating the role of maternal psychopathology and child temperament. This thesis also assessed the validity of maternal reports of child eating behaviour and feeding practices by obtaining independent observations of these constructs, and explored the longitudinal stability and continuity of both independent observations and maternal reports of child eating behaviour and maternal feeding practices. Concurrently and prospectively, observations of mothers eating with their child, displaying high sensitivity, low control, and more positive emotion and verbalisation during mealtimes predicted less avoidant child eating behaviour. Reports of mothers providing a healthy food-related home environment, encouraging balanced food intake, and involving their child in food planning, in addition to a less emotional child temperament, were also significant longitudinal predictors of less avoidant child eating behaviour. Maternal descriptions of their child s eating behaviour were validated by independent observations; however maternal descriptions of their own feeding practices were not. Child eating behaviour and maternal feeding practices were predominantly stable and continuous across early childhood, with the exception of child difficulty to feed and maternal pressure to eat which decreased between the ages of 3 and 4. This thesis demonstrates many interesting and novel findings but primarily through the utilisation of observational and longitudinal data it demonstrates the important causal contribution of family-environmental factors in the development of food avoidant eating behaviours during early childhood.

Uncertainty avoidance as a cultural construct has been known to affect worker stress and performance in organizations, but a review of these findings has not been done up until this point. In effort to clarify the relationship between uncertainty avoidance and stress and performance, a comprehensive literature search was performed. Findings from articles on this topic have been presented. In addition, organizational practices for accommodating uncertainty avoidance and other cultural dimensions have been explored. This review shows that uncertainty avoidance appears to be linked to higher stress, while its relationship to performance appears to depend on other factors. Best practices for accommodating uncertainty avoidance tend to include enhanced communication and structure. Ideas for future research on this topic are discussed.
B.S.
Bachelors
Sciences
Psychology

Cette thèse s’attache à décrire les formes de la fragmentation urbaine à Marseille ainsi que leurs conséquences socio-spatiales à travers les modalités de l’offre scolaire au niveau collège et les pratiques de choix des lieux de scolarisation à l’entrée en sixième, à plusieurs échelles, en 2006 et 2009. La carte scolaire impose aux familles un collège de secteur mais face aux importantes recompositions socio-territoriales qui affectent la ville de Marseille, des décalages s’opèrent entre les collèges, les attentes éducatives des parents et les conditions locales de scolarisation. L’étude porte d’une part sur la quantification et à la localisation du phénomène de l’évitement scolaire à Marseille et d’autre part, sur l’analyse fine de contextes territoriaux, dans lesquels se développent plusieurs types de stratégies scolaires. Les fortes différenciations et les rapides recompositions socio-territoriales urbaines de la ville de Marseille impliquent des pratiques scolaires hétérogènes qui illustrent le creusement des inégalités socio-résidentielles dans la ville et constituent d’excellents indicateurs pour décrypter une fragmentation urbaine croissante. L’analyse des stratégies des différents acteurs institutionnels et individuels, permet d’appréhender les mécanismes de production d’un espace scolaire systémique et hiérarchisé. L’approche territoriale est largement valorisée et l’analyse des contextes locaux souligne l’existence de territoires scolaires multiples et différenciés
This dissertation aims at describing the forms of urban fragmentation in Marseille as well as its socio-spatial consequences through the modalities of school supply at the middle-school level (collège) and the practices of choosing schools for 6th graders (élèves de sixième), at various levels, in 2006 and 2009. School mapping (carte scolaire) imposes to families a neighborhood middle school, but in the face of important socio-spatial reconfigurations affecting the entire city of Marseille, discrepancies between schools, parent’s pedagogical expectations and local schooling conditions widen. The study focuses on the one hand on the quantification and localization of the phenomenon of school dodging (évitement scolaire) in Marseille, and on the other on the detailed analysis of territorial contexts, where several types of schooling strategies develop. Strong differentiations and quick urban socio-territorial recompositions in Marseille imply heterogeneous school practices illustrating the widening of socio-residential inequalities in the city and representing excellent markers to probe into increasing urban fragmentation. An analysis of the strategies of different institutional and individual actors allows one to grasp the mecanisms of production of a systemic, top-down school space. The territorial approach is largely valued here and the analysis of local contexts underlines the existence of multiple, differentiated school territories

碩士
國立臺灣大學
事業經營法務碩士在職學位學程
107
To encourage people to take out life insurance as a living protection for bereaved family in case the insured pass away as well as fostering life insurance industry to vitalize economy and create job opportunities, our national insurance policy provides the tax preference with insurance payment exclusions from total amount of inheritance. This tax preference, which comes from payment exclusions stipulated in Estate and Gift Tax Act and Insurance Act, however, is abused by someone with ulterior motives. They take advantage of a single premium to gain the benefit by inheritance tax avoidance, leading to a loss to our national treasury taxes. Seemingly being aware of this loophole in the law, our government stipulated a maximum for the insurance payment which can be excluded from the basic income per household in Income Basic Tax Act, in order to narrow down the tax preference resulting from insurance payment exclusions from total amount of inheritance. Besides, whether taxpayers perpetrate tax avoidance will be judged by the interpretation from Ministry of Finance, and they may be instructed to pay off the tax as well as penalized according to Substance over Form Principle. On the foundation of tax preference with life insurance payment exclusions from total amount of inheritance, this paper tried to explore facts finding and laws interpretation upon Tax Collection Act, as well as differences among tax avoidance, saving and evasion. This paper also explored the legitimacy of current regulations and court decisions through practical cases. From the viewpoint of the rule of law, a legislative proposal was put forward in the conclusion of this paper, basing on the regard for tax preference related with life insurance delivered by legislators and considering the spirit of equality (Article 7), right of property protection (Article 15) and Principle of Taxation under the Law (Article 19) in Constitution. It is hoped to solve the issues of inheritance tax avoidance employing life insurance, also bring a flourishing development to our country’s taxation systems in life insurance and inheritance.

Chronic stress is a major problem in organisations and police are at particular risk due to regular exposure to traumatic stressors on the job. This research was initiated by the New South Wales Police Force (NSWPF) to address this problem. It focuses on the development and evaluation of resilience-training programs. Resilience training aims to equip participants with coping skills that can help them to “bounce back from adversity” and be resilient. Key research questions included: Can a brief training course enhance the long-term resilience of police recruits and prevent future psychological injuries? What is the most appropriate resilience training design? What factors are related to better outcomes for resilience training? Drawing on a broad literature review covering stress, policing, coping, emotion regulation, developmental psychopathology and occupational health psychology, we designed a resilience-training program that was universal (to be provided to all officers), preventative (designed to prevent future injuries), and targeted to address transdiagnostic factors that were related to the development of a range of stress-related pathology (especially PTSD and depression). The program was informed by an understanding of risk and protective mechanisms that shape the impact of stressors together with the literature on stress interventions. In order to reduce experiential avoidance and promote coping flexibility, the program incorporated content from Acceptance and Commitment Therapy (ACT). The research program involved three studies. Studies 1 and 2 were conducted with recruits at the NSWPF Academy while study 3 was conducted with 3rd year psychology students. The program design was updated between the studies to address issues that were identified, and to explore study-specific hypotheses. In line with the existing literature, in study 1 we found that the targeted mechanisms of change accounted for a large amount of variance in the mental health outcome measures indicating that the intervention was directed at important factors that serve to build resilience. However, findings of high levels of attrition, poor training engagement and poor knowledge retention demonstrated problems with training transfer. Program changes were made to address these problems in study 2, with an emphasis on motivating practice through coaching calls and a focus on stages of change. Key findings were that participants who practised the skills during the coaching period experienced significant reductions in stress, t(14) = 3.25, p < .01, PTSD symptoms, t(14) = 2.46, p < .05, and a significant increase in mindfulness, t(14) = -3.05, p < .01. Study 3 built on studies 1 and 2 with a particular focus on homework, stages of change and the replacement of coaching calls with performance aids (in the form of both a Smartphone App and traditional workbook). There were some promising findings, with improvements across time, including a reduction in experiential avoidance, t(53) = -2.01, p = .05, and increases in values progress, t(53) = 2.06, p < .05, and instrumental support , t(53) = 2.09, p < .05. The participants’ change pathway was found to significantly moderate the impact of the training program on practice amount, F(2,49) = 7.17, p < .05, anxiety, F(2, 49) = 4.04, p < .05, perceived stress, F(2,49) = 3.95, p < .05, resilience, F(2,49) = 6.05, p < .01, values progress, F(2,49) = 4.10, p < .05, with the biggest improvements in wellbeing mainly found for participants who were already in an action stage of change for stress management, followed by participants who moved into progress. While practice method was not found to impact on well-being scores, it was found to impact practice quality, t(35.11) = -2.65, p < .05. In conclusion, it appears as if a brief training course can have positive outcomes but more work needs to be done to investigate long-term resilience; the resilience training design needs to be focused on the core constructs of coping and emotion regulation, protective mechanisms and training transfer; and better outcomes are achieved when the training motivates participants to progress along the stages of change and practice the skills. While there is more work to be done the research outlined in this thesis has contributed to moving resilience training forward.

This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed.
JURISPRUDENCE
LLD

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of
Taxation
M.Comm.

Research Doctorate - Doctor of Philosophy (PhD)
People living in Residential Aged Care Facilities (RACFs) in Australia are old, vulnerable, frail and have complex health care needs. This population commonly experiences acute deterioration resulting in transfer to the Emergency Department (ED) where they have longer ED and hospital stays and higher hospital mortality than the broader population. RACF residents also experience increased rates of hospital acquired complications including falls, pressure injuries and delirium, and high rates of invasive intervention. Given the risks associated with hospitalisation for this cohort, it is important that the reasons and benefits of ED transfer are clearly defined. There is a need to establish models of care that continue to ensure access to the ED for older people in RACFs while mitigating the avoidable risks. This thesis by publication traces the evolution of a model of care to support the care of acutely unwell older people living in RACFs in the Hunter New England region of New South Wales, Australia from 2011 to 2020. The model of care focuses on avoiding hospitalisation, whilst delivering clinically appropriate care, in line with the goals of older persons, their carers and families. A research paradigm that supports pragmatic real-world interventions underpins the study. The Sax Institute Translational Research Framework has been used to frame the body of work. Publications about the model of care align to the Translational Research Framework elements from idea generation through to scalability. Consistent with a pragmatic approach, multiple research methods were used to guide the development of and test the model of care. These included focus groups, analyses of pre and post outcomes to pilot the model of care and use of video-telehealth within the model, as well as a cost analysis and a large stepped wedge evaluation. The program of research demonstrated that the model of care was able to reduce ED presentations and hospital admissions thereby generating cost savings. It also demonstrated that an assistant workforce in the ED could undertake screening and provide supportive care. The use of video-telehealth did not demonstrate a significant change in ED presentations or hospital admissions when compared to telephone consultation. The research highlighted the mechanism of the Community of Practice in facilitating clinicians and managers from multiple agencies to work interprofessionally to support research and ongoing development of the ACE program as evidence into practice. It highlighted the need for an integrated health and aged care system, the importance of person-centred care and the need for ED avoidance strategies to ensure alternative access to clinical care for older people who are acutely unwell.