Rozprawy doktorskie na temat „Van Buren”

Residencia para optar al Título de Profesional Especialista en Farmacia Clínica y Atención Farmacéutica
En trasplantados renales el no cumplimiento está asociado a altos riesgos de rechazo y pérdida del injerto. El objetivo del presente estudio fue evaluar el cumplimiento del tratamiento con ciclosporina (CsA) y fármacos concomitantes en pacientes trasplantados renales atendidos ambulatoriamente en el Hospital Carlos Van Buren. El cumplimiento se estimó mediante concentración plasmática (Cpl) de los inmunosupresores, recuento de fármacos, registro de retiro de medicamentos desde farmacia, registro de cumplimiento y cuestionario Morisky-Green modificado (CMGM). La farmacoterapia utilizada por los pacientes se clasificó en CsA, otros inmunosupresores (IS) (azatioprina, prednisona, sirolimus, everolimus y micofenolato), inhibidores de la CYP3A4 (ketoconazol y diltiazem) y otros fármacos (antagonistas H2, hipotensores, etc.). De acuerdo a lo señalado para cada método, los sujetos fueron clasificados como cumplidores o no cumplidores. Se usó el promedio como medida estadística. Para estudiar la asociación entre el cumplimiento y las variables sociodemográficas, clínicas o farmacológicas se utilizó el modelo de regresión logística y como parámetro de cuantificación de riesgo se usó el Odds Ratio (OR) con el programa STATA 9.1®. En el período de estudio, los pacientes trasplantados renales que tenían indicada CsA eran 61 y fueron reclutados 59 (96,7%) de ellos, los que firmaron un formulario de consentimiento informado. El esquema IS más utilizado fue CsA asociado a azatioprina y prednisona. El 55,9% de los pacientes tenía incorporado en su terapia un inhibidor CYP3A4. El fármaco concomitante al tratamiento IS más indicado fue la ranitidina (32,2%). De acuerdo a los métodos empleados para estimar cumplimiento, se encontró que los porcentajes de pacientes clasificados como cumplidores para CsA estuvieron entre 23,7% y 49,2%. En base a las Cpl de CsA, se encontró que el 28,8% de los pacientes obtuvieron Cpl dentro del rango terapéutico y que el 49,2% retiró a tiempo sus medicamentos desde la farmacia. Usando el registro de cumplimiento se obtuvo que el 29,2% de los pacientes omitió 1 dosis de CsA en 1,4 meses, valor similar al 23,7% que omitió dosis de CsA según el CMGM. La percepción de cumplimiento fue del 89% para CsA; 94% para los otros IS, 88% para los inhibidores CYP3A4 y un 90% para los otros fármacos. El 16,9% declaró no conocer el beneficio a largo plazo de la CsA, un 47,5% el de ninguno de los otros IS que tenían indicados y un 78,8% desconocía el de los inhibidores de la CYP3A4. El análisis de los datos mostró riesgos de no cumplir con el tratamiento de CsA relacionados a la edad, años de trasplante, ciudad de origen, volumen de CsA menor a 0,5 ml por dosis, usuario de CsA vencida y el médico que los atiende. Al igual que en estudios internacionales, se observó un alto porcentaje, entre 50,8% y 76,3% de pacientes trasplantados renales que no cumplen con la prescripción de CsA, aun cuando se perciben como cumplidores. Es necesario generar estrategias para una educación continua a los pacientes, con controles permanentes de cumplimiento a los IS, supervisando la forma en que toman sus medicamentos y los almacenan, además de evaluar conductas que perjudiquen su terapia y al injerto, como son la automedicación y el uso de plantas medicinales

During the historic mining episodes at Cagle Saltpetre Cave, wooden leaching vats needed for the lixiviation of calcium nitrate from mined sediments (from which saltpeter was then produced) were constructed and used in the cave. When mining operations ceased, these features were abandoned and preserved in situ, some remaining virtually intact. Their remarkable preservation enabled tree-ring dating of timbers associated with these vats to be accomplished. Tree rings from oak planks used in the construction of the leaching vats were measured to 0.001 mm precision on a Velmex measuring system. Using COFECHA software, we crossdated the measurement series to both the Norris Dam State Park and Piney Creek Pocket Wilderness white oak reference chronologies, spanning the years from 1633 to 1982, obtained from the International Tree-Ring Data Bank. Graphical comparisons via scatter plots were inspected to ensure correct temporal placements. The final chronology developed from 39 dated series correlated very highly with the Norris Dam State Park reference chronology (r = 0.49, n = 170 yrs, t = 7.29, p < 0.0001) and verified that our site chronology extends from 1692 to 1861. The results of our analyses indicate that saltpeter was mined and processed at the site during separate episodes throughout the 19th Century. Additionally, saltpeter-processing technology changed throughout the course of the mining operations.

Although the ‘death of God’ theology attracted considerable attention during the 1960s, in recent decades it has fallen into neglect. Nonetheless, the issues raised by the ‘death of God’ theology were important ones and it remains an interesting question whether the ‘death of God’ theologians were able to make substantial contributions to them. This thesis re-examines the work of the ‘death of God’ theologians. It argues that the popular view – that the ‘death of God’ theology represented a common tendency, or movement, towards atheism among certain prominent American Protestant theologians – is mistaken. Through a series of detailed studies of Thomas J.J. Altizer (chapters 3 and 4), William Hamilton (Chapter 5), Paul van Buren (Chapter 6), and Harvey Cox (Chapter 7), the thesis shows not only that the significance of the ‘death of God’ theologians has been widely misinterpreted, but that their work contains a number of features which have been under-emphasised or even overlooked. The aim of the thesis is to provide a more balanced contemporary reading of their work. The work of Altizer receives special attention and a case is made for the view that he should be read as a Protestant mystic of a peculiar sort.

The changed appearance as a result of burns for a child in middle childhood years has several implications in terms of its physical, emotional, and social development. It seems that the burnt child in middle childhood years can benefit from therapeutic assistance, and specifically, empowerment. As far as the researcher could determine, Gestalt play therapy has not yet been utilized for this purpose nor has there been research done in connection to this. For the purpose of this study, the value of the Gestalt play therapy process, as described by Oaklander, in empowering the burn victim in the middle childhood years is explored and described. Consultations with experts as well as a literature review was undertaken in order to obtain background information about the Gestalt play therapy process, with specific reference to the empowerment aspect as well as the implications of the burn wounds and burn marks on the burn victim in the middle childhood years. The literature studied produced a theoretical framework within which this study was performed. Following the literature review, an empirical investigation into Gestalt play therapy was used, with the focus on empowerment. A qualitative study was conducted with a single case study as data collection method. For the duration of the empirical study, 17 therapeutic sessions were conducted with the participant, within the framework of qualitative research investigation. Data collected was described, analysed, and verified through a literature study. This study came to the conclusion that the Gestalt play therapy process is valuable in the empowerment of a burn victim in middle childhood years. It was particularly the therapeutic relationship and the elements that focused on the strengthening of the self, which was valuable in empowering the participant. The information is described in an article according to the guidelines for the Social Work/Maatskaplike Werk journal entitled: “Empowerment of a burn victim through the Gestalt play therapy process”. Various elements are discussed respectively as used in the case study to empower the child. Section A provides an introduction and explanation of the study, which includes the rationale and problem statement for the study and research methodology. The article that followed, is discussed in Section B. Conclusions and recommendations that arose from this study are discussed in Section C. Section D contains the compiled bibliography, and appendices are in Section E.
Thesis (MA (Psychology))--North-West University, Potchefstroom Campus, 2013.

Burn-out is a wide concept and similar to other medical diagnoses and concepts, for example fatigue syndrome. In this study we chose to use burn-out. Burn-out unfortunately occurs both in the working life and the elite sport world, which brings very large consequences for both individuals and society. What does it take for a person to recover from burn-out? This study is about the recovery process from a burn-out among workers and elite athletes and how educated people work to help people in this condition. The results of this qualitative study show that it mostly is about recovery. A concrete concept is not available because of the difference between individuals, but methods exist.

Forskning visar att anhörigvårdaren upplever glädje och närhet tillsammans med närstående trots bördor. Syftet med studien var att belysa vad det innebar att må bra och att stärka hälsan som anhörigvårdare. Intervjuer med fem anhörigvårdare genomfördes. Analysen gjordes med kvalitativ innehållsanalys. Huvudtemat beskrevs som en process mot helhet och hälsa. Inre nycklar till stärkt hälsa innebar en ökad kunskap och därmed ökad förståelse för sig själv, närstående och andra. När anhörigvårdarens förståelse växte fram använde hon parallellt avkopplingen, vårdandet av sig själv, naturen samt kreativitet som nycklar. Få känna glädje och göra roliga saker själv och tillsammans med närstående var betydelsefullt. Inre nycklar var också mening och hopp, att få vara självständig samt att hantera vardagen. Yttre nycklar till stärkt hälsa innebar att relationen mellan anhörigvårdare och närstående var betydelsefull. Innebörden i detta var att ha gemensamma minnen samt roligt tillsammans. Ett socialt nätverk med familj, vänner och kommunens service som stöd var centralt. Studien har betydelse för förståelse för anhörigvårdarens hälsa. Slutsatsen blir att trots ett tungt ansvar så uppfattar anhörigvårdaren att hon med inre och yttre stöd har möjlighet att bevara sin hälsa.

This thesis deals with a design of a circular draining machine. The aim is to design a machine that complies with the respective requirements. The machine is assembled in a line for the preparation of paper stock, which is further processed for final paper production.

Thesis (M Social Work)--Stellenbosch University, 2001.
ENGLISH ABSTRACT: This study attempts to investigate the sources of stress and burnout in the social work profession and specifically in mental health settings. In order to achieve this, a literature study is undertaken which identified the sources of stress and burnout as external and internal stresses. External stresses can be identified as the administrative function of supervision, the educational function of supervision, and the relationship between the supervisor, the social worker and the client, aspects in the social work profession and the organisation. The personality and gender of the social worker are discussed as internal sources of stress. Social workers' experiences of stress and burnout are explored against the background of the socio-economic and political changes after the first democratic election in 1994 in South Africa. The literature review also indicated that there are peculiar stresses in mental health settings due to the clients' mental conditions. An exploratory study was undertaken in which 17 social workers in the Peninsula, working in mental health settings, participated. Information on the research topic was obtained by means of anonymous questionnaires. A group interview was arranged to ensure that all the questionnaires were received. It was found that since the 1994 democratic election, social workers worked under more stressful circumstances due to limited resources, restructuring, decreased manpower, a higher caseload, deinstitutionalisation of mental patients and an increased amount of uncertainty with regard to job security. Aspects in the social work profession that caused the most stress were identified as insufficient salaries and limited opportunities for promotion. The participants revealed uncertainty with regard to their future in the social work profession. Social workers acknowledge the importance of the supportive function of supervision but are also of the opinion that individuals should take responsibility to address burnout. Strategies that can be used by the social worker, the organisation and the supervisor to address burnout, are discussed. On the basis of the results and conclusion of the study, recommendations are made to supervisors, as well as further research.
AFRIKAANSE OPSOMMING: In hierdie studie word ondersoek ingestel na die bronne van stres en uitbranding in die maatskaplikewerkberoep en spesifiek in 'n geestesgesondheidsopset. Ten einde hierin te slaag, word 'n literatuurstudie onderneem en word die bronne van stres en uitbranding geïdentifiseer as eksterne stressors soos byvoorbeeld die administratiewe funksie van supervisie, die onderrrigfunksie van supervisie, die verhouding tussen die supervisor en die maatskaplike werker, die klientsisteem, aspekte in die maatskaplikewerkberoep en die organisasie, en interne stressors waaronder die maatskaplike werker se persoonlikheid en geslag bespreek is. Die sosio-ekonomiese en politieke veranderinge wat ingetree het na die eerste demokratiese verkiesing in 1994 in Suid-Afrika is in ag geneem en maatskaplike werkers se belewing van stres en uitbranding is teen hierdie agtergrond verder ge-eksploreer. Die literatuurstudie dui aan dat eiesoortige stressors in 'n geestesgesondheidsopset bestaan wat hoofsaaklik verband hou met die unieke kliëntsisteem en hul siektestoestand. 'n Verkennende studie is onderneem waartydens maatskaplike werkers in die skiereiland wat in 'n geestesgesondheidsopset werk, betrek is. Inligting is bekom deur middel van anonieme vraelyste. 'n Groeponderhoud het verseker dat al die vraelyste terug ontvang is. Daar is bevind dat maatskaplike werkers onder meer stresvolle omstandighede voor die 1994 verkiesing vanwee beperkte hulpbronne, herstrukturering, verminderde mannekrag, verhoogde gevalleladings, deïnstitusionalisering van pasiënte en groter onsekerheid met betrekking tot werksekuriteit. Aspekte in die maatskaplikewerkberoep wat die meeste stres veroorsaak is onder andere onvoldoende vergoeding en beperkte bevorderingsgeleenthede. Die respondente weerspieël 'n onsekerheid met betrekking tot hul toekoms in die beroep. Maatskaplike werkers erken die belangrikheid van die ondersteuningsfunksie in supervisie, maar is ook van mening dat individue 'n verantwoordelikheid het om self uitbranding aan te spreek. Strategieë wat die maatskaplike werker, die organisasie en die supervisor kan aanwend om uitbranding aan te spreek word derhalwe bespreek. In die lig van die bevindinge van die ondersoek, word aanbevelings aan supervisors gemaak ten opsigte van verdere navorsing.

The aim of this thesis is to analyze the economic effects of the VAT rate changes to the czech households. Under investigation are three VAT rate regimes including the standard VAT rate and the reduced VAT rate of 21% and 15%, the uniform VAT rate of 17,5% and the standard VAT rate and two reduced VAT rates of 21%, 15% and 10%. The first of two intermediate aims of this thesis is to assign the appropriate tax rate to divisions, groups and classes of the classification CZ-COICOP at each of the evaluated VAT rate regimes. The second intermediate aim is to evaluate impacts of different tax burden caused by different VAT rate regime to the czech households devided into deciles by their income.

The aim of this study was to explore spouses' roles in a relationship with a partner with dementia and to understand spouses' situations at home. The study was focusing on gender roles and authority in relationships between the spousal caregivers and their partners with dementia. The method used for this study was qualitative content analysis and the data was collected from seven interviews with spousal caregivers about their roles as partners of people with dementia. By critically examining Twiggs three models, carers as resources, caregivers as co-workers and carers as co-clients, we have been able to visualize how spouses can look upon their role to their partners with dementia. A fourth model has been added to a modification of Twiggs models, because spouse's roles didn't fit into any of Twiggs already existing models. There is not a big gender difference about spousal care for a partner, and the caregivers are in a highly extent affected of the situation with a partner with dementia. Spouses role can fit in with partners as carers, which is a fourth model added to Twiggs original three models.

Denna uppsats kritiserar den sekulära diskursen som är dominerande i den svenska religionsundervisningen genom att diskutera olika förhållningssätt till sekularism. Studiens huvudfokus ligger på att diskutera begreppet religionskritik och hur man kan föra ett kritiskt samtal om den sekulära diskursen genom två förhållningssätt till sekularism. Tankar om sekularism från Charles Taylor och Ann af Burén utgör studiens material och diskussionen kring religionskritik utgår ifrån Mikael Stenmarks öppna strategi med ett speciellt fokus på immanent kritik.  Analysen visar att både Taylor och af Buréns förhållningssätt till sekularism möjliggör en immanent kritik då båda deras resonemang kan sägas utgöra interna skäl för att utforma kritik gentemot den sekulära diskursen. Till skillnad från den sekulära diskursen så förhåller sig både Taylor och af Buréns förhållningssätt till sekularism relativt positiva till religion och menar att sekularism inte behöver innebära en uppdelning mellan det religiösa och icke-religiösa. Studien avslutas med att diskutera vad de eventuella didaktiska konsekvenserna kan bli om den sekulära diskursen kritiseras genom att använda sig av Taylor och af Buréns förhållningssätt till sekularism. Den diskussionen utgår ifrån vikten av att kunna vara kritisk gentemot alla former av livsåskådningar i samhället för att motverka fördomar.

During the 19th century, the increasing demand for saltpeter, a vital ingredient in gunpowder, led to both large- and small-scale saltpeter-mining operations in caves throughout Tennessee. Although the general procedures in the historic processing of saltpeter are fairly well understood, very little archaeological research has been undertaken on specific saltpeter-mining sites. Historic documentation of mining activities within these caves is scarce, thus systematic studies of these sites are integral to a greater understanding of this early extractive industry. The research presented in this thesis is the first in the region in which archaeological and dendrochronological investigations were used in conjunction in an attempt to remedy this absence of formal study. The dry environment of deep caves allows for excellent preservation of the material record, thus many saltpeter-mining sites still contain the equipment used in the mining operations, much of it still in context. The subject of this study, Cagle Saltpetre Cave, in Van Buren County, Tennessee, is one such site. My research design was focused on outlining the social history of the site, examining specific mining activities and saltpeter processing technologies employed, establishing specific temporal parameters for when the mining activities took place, and delineating changes in processing technology over time. Both archaeological and dendrochronological principles were employed to address these questions. The archaeological investigation of Cagle Saltpetre Cave consisted of archival research, a comprehensive survey and mapping project, and Geographical Information Systems (GIS)-based data management and analyses. Archival research was conducted in an attempt to locate historic documentation of the mining operations at Cagle Saltpetre Cave. The cave was comprehensively surveyed and mapped in detail in order to document the location of prehistoric and historic cultural remains. The data generated from the mapping project were then examined for spatial patterns using GIS software. By documenting the spatial relationships of extant artifacts and features, information was gleaned to account for specific activities that took place at the site. In addition, these analyses allowed the reconstruction of other important aspects of the mining operations. During the mining episodes at Cagle Saltpetre Cave, wooden leaching vats needed for the lixiviation of saltpeter, or calcium nitrate, from mined sediment were constructed and used within the cave. When mining operations ceased, these artifacts were abandoned and preserved in situ, some remaining virtually intact. Their remarkable preservation enabled tree-ring dating of timbers associated with these artifacts. The results of these analyses indicate that saltpeter was mined and processed at the site during three discrete episodes throughout the 19th century. Additionally, saltpeter-processing technology changed throughout the course of the mining operations.

M.Cur. (Nursing Management)
The largest and most expensive asset of any health care institution is its human resources. Mol [1984 : 1J quite correctly says that no organization can reach its full potential when these resources are not utilized effectively. The researcher has noticed certain behavior patterns amongst the nursing staff in intensive care units. These behaviour patterns include an increase in staff turnover and absenteeism. The question that arose was whether it could be ascribed to professional burnout and whether nursing managers could be contributing to the cause thereof. Th. burnout syndrome is a slowly developing psychologically destructive process, which is in relation to the effect the work environment· has on the individual. The consequences of professional burnout has many negative effects on the nurse, ·the patient, the profession and the health care delivery system. The concept of professional burnout is described with reference from the literature and by means·of a survey the following was determined, that:- all nurses working in intensive care units in the hospital were the research was conducted, had experienced symptoms of professional burnout; the majority of these nurses perceive their work situation as severely stressful; and - nursing managers are overwhelmingly applying the autocratic leadership style. Some of the important conclusions culminating from this study are that:- all these nurses experience one or other degree of professional burnout as a result of experiences resulting from unresolved stress in the work environment; and the nursing manager possibly uses ineffective management strategies due to a lack of management training, thus contributing to professional burnout.

M.Phil.
This research focuses on aspects of burnout amongst ministers of religion in the Dutch • Reformed Church ("NG Kerk") Synod of Southern Transvaal. Burnout is a common metaphor for a state of mental exhaustion, usually work-related. It is described as a syndrome of emotional exhaustion, depersonalization and reduced personal accomplishment that can occur among individuals who do 'people work' of some kind. Research literature describes the general symptomatology of the syndrome, its preconditions, as well as the domain in which it occurs. From the literature it becomes apparent that burnout is a persistent, negative, work-related state of mind in 'normal' individuals that is primarily characterised by exhaustion, which is accompanied by distress, a sense of reduced effectiveness, decreased motivation, and the development of dysfunctional attitudes and behaviours at work. This psychological condition develops gradually but may remain unnoticed for a long time by the individual involved. It results from a misfit between intentions and reality at the job. Often burnout is selfperpetuating because of inadequate coping strategies that are associated with the syndrome. The research design can be typified as exploratory, descriptive and quantitative. The central hypothesis of this study is that burnout is the product of specific factors in the person-work environment interaction of ministers in the Dutch Reformed Church. With the aim of the study in mind, the following research process was followed: A literature review as theoretical grounding for burnout in general, as well as the analysis of literature specifically on burnout amongst ministers of religion. The development of a questionnaire, based on the review of literature, as self-report measure for burnout amongst ministers. After a field investigation, with the questionnaire as a method of data collection (on two occasions, 20 months apart), the data were analysed, consolidated, displayed and interpreted. The consolidated data were also interpreted in the broader perspective of the theoretical framework and recommendations were made about aspects of burnout amongst ministers in the Dutch Reformed Church. Possible causes, negative outcomes, ways of coping, interventions and support were explicated. The most important findings on aspects of burnout amongst ministers of the Dutch Reformed Church, as shown in this study, are: low horizontal mobility, quantitative work overload, time pressure, negative personal experience of the work situation, a negative evaluation of training and the negative evaluation of personal well-being because of the work situation. It can be concluded that ministers of the Dutch Reformed Church are at risk of burnout, caused by unique stressors in their work environment.

M.A. (Social Science)
The work environment in which social workers are fulfilling their duties are today demanding more and more of them. These demands are different from those demands of other professions and is the result of the distinctiveness of the helping professions. Social workers boast that they are because of their work situation always in a state of emotional exhaustion. To this the literature refers as the burnout syndrome. Articles and research reports on the topic of burnout appeared in the past on a regular basis and are new articles and reports published regularly. A research study was undertaken to determine what the extent of burnout is in social workers and to determine if there are reason for the widespread claims that they are victims of the burnout syndrome. The aim was also to determine those factors that are involved in causing burnout. A literature study were undertaken with the aim to describe the burnout syndrome. The literature showed that burnout is a syndrome characteristic of the helping professions. The literature also describes specific elements by which burnout could be recognised. It further gave some indications of those factors that are instrumental in the development of burnout. A sample were selected, a questionnaire compiled and distributed with the aim to collect information on the appearance of burnout. The results of the study showed different results. The most important result that was established was the lack of high levels of burnout in the sample. Only a small percentage of the respondents displayed high levels of burnout. The results also indicated that work dissatisfaction, a lack of autonomy, role problems (role conflict and role ambuguity) related to high levels of burnout. A sample were selected, a questionnaire compiled and distributed with the aim to collect information on the appearance of burnout. The results of the study showed different results. The most important result that was established was the lack of high levels of burnout in the sample. Only a small percentage of the respondents displayed high levels of burnout. The results also indicated that workdissatisfaction, a lack of autonomy, role problems (role conflict and roleambuguity) related to high levels of burnout in respondents. The results of the study led to certain recommendations concerning the prevention of burnout in social workers.

D.Phil.
This study investigates the management of burnout among ministers of religion in the Dutch Reformed Church ("NG Kerk") Synod of Southern Transvaal. Burnout is a common metaphor for a state of mental exhaustion, usually work-related. The traditional, and most frequently used definition describes burnout as "a syndrome of emotional exhaustion, depersonalization, and reduced personal accomplishment that can occur among individuals who do 'people work' of some kind" (Maslach & Jackson, 1986: 1). Research literature describes the general symptomatology of the syndrome, its preconditions, and the domain in which it occurs. From the literature it becomes apparent that burnout is a persistent, negative, work-related state of mind in 'normal' individuals that is primarily characterised by exhaustion, which is accompanied by distress, a sense of reduced effectiveness, decreased motivation, and the development of dysfunctional attitudes and behaviours at work. This psychological condition develops gradually but may remain unnoticed for a long time by the individual involved. Often burnout is self-perpetuating because of inadequate coping strategies associated with the syndrome. The more recent multidimensional theory describes burnout as an individual's stress experience embedded in a context of social relationships involving the person's conception of both the self and others. According to this view burnout is a psychological syndrome of emotional exhaustion (stress component), depersonalization (otherevaluation component), and reduced personal accomplishment (self-evaluation component), the product of a major mismatch between the nature of the job and of the person who does the job, and the index of the dislocation between what people are and what they have to do. Six areas of organizational life are identified which can cause the imbalance, mismatch or misfit between the person and work: Workload, control, reward, sense of community, fairness and values. According to the multidimensional view burnout is also seen as a syndrome of exhaustion, negativity, hostility, cynicism and distance, and inefficiency on one side of a continuum, while the opposite and positive side of the continuum is represented by a state of engagement, characterised by energy, positive and supportive involvement and a sense of efficacy and accomplishment. Burnout is not a trivial problem but an important barometer of a major social dysfunction in the workplace that says more about the conditions of their job than it does about the workers. It is therefore not only a problem of the individual worker, but involves the complex interaction between organization and employees, on personal and interpersonal level, and also of specific working conditions and the context in which the work is being done. This interaction shapes the way people see and do their work, and impacts on the well-being of the workers and the organization. Burnout is therefore not only related to negative outcomes for the individual, including depression, a sense of failure, fatigue, and loss of motivation, but also to negative outcomes for the organization, including absenteeism, turnover rates, and lowered productivity.

The research posed two questions, namely (a) how much stress, if any, is experienced by house mothers in a childrens' home, and (b) which factors cause such stress. The methodology employed is descriptive research. It covered the total population of ten house mothers in a childres' home. Measuring instruments employed were; the Heimler scale for Social Functioning, the Glazer Stress Control Life Style Questionnaire, the Stress Questionnaire, and a self-formulated questionnaire. The results are as follows: 70% reported average to high stress, but are inclined to deny stress. 30% reported normal stress levels, Possible causes of stress are the work context of the childrens' home, age, period of service, and personality.
Die studie soek antwoorde op twee vrae, naamlik (a) hoeveel sires, indien enige, beleef huismoeders in 'n kinderhuis, en (b) wat veroorsaak sulke sires? Die metode wat gebruik was, is beskrywende navorsing. Die totale populasie van tien huismoeders in die spesifieke kinderhuis is betrek. Die klein omvang maak hierdie studie nie veralgemeenbaar nie. Die volgende meetinstrumente is benut ; die Heimlerskaal vir Maatskaplike Funksionering, die "Glazer Stress Control Life Style Questionnaire'', die "Stress Questionnaire", en 'n selfgeformuleerde vraelys. Die resultate is soos volg: 70% van die huismoeders in die studie vermeld gemiddelde tot hoe mates van stres, maar is geneig om stres te ontken. Dertig persent van die respondente vermeld normale hoeveelhede stres. Moontlike oorsake van sires is aangetoon as: die werkskonteks binne die kinderhuis, ouderdom, tydperk van diens, en persoonlikheid
Social Work
M.A. (Social Work: Mental Health)

Text in Afrikaans
In hierdie studie is gepoog om insig in die beroepsmobiliteit van maatskaplike werkers te verkry. Om dit te kon bereik, is eerstens 'n uitgebreide literatuurstudie onderneem en is die aard van beroepsmobiliteit, faktore wat 'n invloed op die beroepsmobiliteit van maatskaplike werkers kan he en die gevolge daarvan op maatskaplikewerkdienslewering, die maatskaplike werker en die maatskaplikewerkorganisasie verken en beskryf. Tweedens is 'n empiriese studie onderneem en is inligting oor die navorsingsonderwerp deur middel van posvraelyste as data-insamelingsinstrument by maatskaplike werkers en maatskaplikewerkorganisasies verkry. Die empiriese studie het aangedui dat maatskaplike werkers meestal aan onrealisties hoe roleise in die werksituasie en hul persoonlike lewens blootgestel is en dat die omgewings waarin hul figureer, soos die werksomgewing en persoonlike omgewings, dikwels as onvriendelik beleef word en dat dit 'n stabiele arbeidsmag verhinder. Faktore wat met die werksomstandighede van maatskaplike werkers verband hou, dra by tot die beroepsmobiliteit van maatskaplike werkers, sowel as faktore wat met persoonlike omstandighede verband hou, terwyl oorplasings en bevorderings ook 'n rol in die werksomset van maatskaplike werkers speel. Interaksie en wedersydse beinvloeding tussen die verskillende faktore vind voortdurend plaas. Daar is tot die gevolgtrekking gekom dat die maatskaplike werker, deur beroepsmobiel te wees, poog om 'n passing tussen roldruk en omgewingsdruk te bewerkstellig. Met betrekking tot die gevolge van die werksomset van maatskaplike werkers, is bevind dat maatskaplikewerkdienslewering, die maatskaplike werker en die maatskaplikewerkorganisasie positief en negatief beinvloed word wanneer maatskaplike werkers van werk verwissel of ophou om beroepsarbeid te verrig. Tendense kon deur die ondersoek vasgestel word en dit kan hydra tot die ontwikkeling van 'n teorie oor die beroepsmobiliteit van maatskaplike werkers. Aanbevelings is gemaak ten einde die beroepsmobiliteit van maatskaplike werkers te verminder en/of te voorkom
This study attempts to gain insight into the occupational mobility of social workers. In order to achieve this, an· extensive literature study was undertaken and the nature of occupational mobility, factors that could affect the occupational mobility of social workers and the consequences thereof on the delivery of social work, the social worker and the social work organisation were explored and described. Secondly, an empirical study was undertaken and information on the research topic was obtained from social workers and social work organisations through postal questionnaires as data gathering instruments. The empirical study indicated that social workers are mostly exposed to unrealistically high role demands in the work situation and in their personal lives and that the environments in which they figure, such as the work and personal environments, are often experienced as unfriendly and that these hinder a stable labour force. Factors related to the working conditions as well as to the personal situations of social workers contribute to the occupational mobility of social workers while transfers and promotions also play a part in the work turnover of social workers. Interaction and mutual influencing between the various factors take place constantly. It is concluded that occupational mobility is the result of the social workers' efforts to bring about a harmony between role and environmental pressures. With regard to the work turnover of social workers, it was found that the delivery of social work service, the social worker and the social work organisation are affected positively and negatively when social workers change jobs or cease to perform professional work. The study was able to pinpoint trends and this can contribute to the development of a theory on the occupational mobility of social workers. Recommendations were made to reduce and/or prevent the occupational mobility of social workers
Social Work
D. Phil. (Maatskaplike Werk)

Text in Afrikaans
Die sogenaamde vermoede van onskuld is via die Engelse Reg in ons reg oorgeneem en tot konstitusionele status verhoog met die daarstelling van artikel 25(3)(c) van die Grondwet, No. 200 van 1993. Hierdie reg om onskuldig geag te word en die gepaardgaande swygreg, wat hier kortliks aangeraak word, kan egter aan beperking onderhewig wees soos bepaal deur artikel 33 van die Grondwet. Die beginsels soos ontwikkel in Kanada en Amerika word ondersoek. Die slotsom waartoe geraak word is dat, alhoewel historiese en ander verskille deurgaans voor oe gehou sal moet word, die regspraak in genoemde jurisdiksies, en meer spesifiek Kanada, 'n groat rol sal speel by die inhoud wat die SuidA: frik:aanse howe, in die konteks van statutere vermoedens, aan die konstitusionele reg om onskuldig geag te word, sal gee.
The so-called presumption of innocence has been inherited from the English common law and awarded constitutional status by the introduction of section 25(3)(c) ofthe Constitution, Act 200 ofl993. This right to be presumed innocent and the accompanying right to remain silent, which is briefly touched upon, are however not absolute and can be subject to limitation as provided for by section 33 ofthe Constitution. The principles, as they have been developed in Canada and America, are investigated. The conclusion which is drawn is that, despite historical and other differences, it can be expected that foreign jurisprudence, particularly that of Canada, will play a major role in the content that will be given by the South African courts to the right to be presumed innocent in the context of statutory presumptions.
Criminal & Procedural Law
LL. M.

Afrikaans text
Die doel van die navorsingstudie was om die voorkoms en hantering van stressors en stres by welsynsorganisasies in die Boland streek te ondersoek ten einde aanbevelings aan die Bestuur van welsynsorganisasies te maak met die oog op voorkoming en vermindering van stres in die werksplek. Vyftien (15) welsynsorganisasies en agtien (18) maatskaplikewerkbestuurders in die Boland streek is by die ondersoek betrek. Slegs veertien (14) maatskaplikewerkbestuurders het aan die ondersoek deelgeneem. Die navorsingsproses is deur kwantitatiewe navorsing gerig en die navorsinginligting is met behulp van literatuurstudie en ‘n gestruktureerde vraelys bekom. Na aanleiding van die empiriese ondersoek is die gevolgtrekking gemaak dat Maatskaplikewerkbestuurders in die Boland streek werkstres ervaar en dat die meeste privaat-; en staatswelsynsorganisasies nie oor programme vir die voorkoming van stres beskik nie. Daar word aanbeveel dat die Bestuur van welsynsorganisasies die verantwoordelikheid moet neem om stres in die werksplek te bestuur deur die daarstelling van stres voorkomingstrategieë.
The purpose of this research study was to investigate the occurrence of stressors and stress in the private-; as well as government welfare organisation in the Boland region and to make recommendations to the Management of welfare organisations regarding the prevention and decrease of stress in the workplace. Fifteen (15) welfare organisations with eighteen (18) social work managers were approached, but only fourteen (14) participated in the investigation. The research process was directed by quantitative research and research information being obtained through literature study and a structured questionnaire. With reference to the empirical study, it was established that social workers in the Boland region experience stress in the workplace and most of the welfare organisations do not have stress prevention programmes available for social work personnel. It is recommended that the Management of welfare organisations institute stress management programmes with the focus on management of stress through stress prevention strategies.
Social Work
M.A. (SS)

Text in Afrikaans
The aim of this study is to design a program that will prevent the manifestation of burnout. The focus is on mobilising the high profile adolescent with the necessary life skills in order to counter the development of burnout. The emphasis is thus on pro-active action rather than providing a therapeutical approach. Qualitative and quantitative time management strategies become the key to equip a person with the life skills to avoid burnout. Man is to a great extent the architect of his own burnout, but can with the implementation of certain strategies put into place the necessary skills to counter burnout. The study implements a qualitative research paradigm whereby the researcher acts as an ethnographer. The life stories of six high profile adolescents are ethnographically unlocked. The researcher's own auto-ethnographic story is also told. The life stories of the adolescents are told within the context of a survey of the literature on burnout. A discourse with the adolescents was maintained for more than a year in order to locate signs of burnout. If necessary, indications of burnout were countered. The results of the study have shown that the adolescents as well as the researcher have been equipped to reveal life better and to make a bold stand against the impact of burnout.
Psychology
D.Litt. et Phil.(Psychology)

碩士
逢甲大學
商學院商學專業碩士在職專班
105
Business tax and value added tax in China accounted for a large proportion of the tax, which the business tax of repeated taxation issues, increase operating costs, may have an impact on the development of the industry, thus promoting the business tax reform VAT reform in an attempt to reduce Corporate tax burden. In this paper, the real estate industry in mainland China from 2010 to 2016 as a sample to explore the business tax levied on the impact of corporate tax burden. According to the empirical results, the sales tax and value-added tax were maintained at a certain percentage and the fluctuation was not significant. In the third quarter to the fourth quarter of 2016, the value-added tax changed little, but because of the cancellation of the business tax, Corporate tax burden reduced. So the implementation of business reform by the real estate tax has a lower impact.

碩士
逢甲大學
商學院商學專業碩士在職專班
106
Business tax and value-added tax accounted for a large proportion of tax revenue in mainland China，among them, the double taxation of business tax increases the operating cost，the development of the industry must have an impact，therefore, to promote the business tax reform levy VAT reform hopes to reduce corporate tax burden。This study uses the life service industry in China from 2010 to 2016 as a sample，discussion on the Impact of Business Tax Reform on Enterprise Tax Burden。Empirical results show，Implementation of business tax levied before VAT， sales tax and value added tax are maintained at a certain percentage，not too much volatility； the VAT change from the third quarter to the fourth quarter of 2016 remains modest，however, due to cancellation of business tax, corporate tax burden decreased significantly。 In addition， companies can obtain special VAT invoices， tax deductible input tax impact on the amount of tax is very significant，so have a complete tax knowledge and sound management of bills，is life service enterprises to reduce the tax burden important issue。 Keywords: VAT、 Living Service、Chinese Tax Burden

Organisasieverwante stres onder maatskaplike werkers is ‘n internasionale verskynsel (Shweta & Siebert, 2007). Maatskaplike dienslewering gaan gewoonlik gepaard met organisasieverwante eise wat ‘n negatiewe uitwerking op die maatskaplike werker sowel as die kwaliteit van dienslewering kan hê indien dit nie vroegtydig geïdentifiseer en voorkom word nie (Werner, 2007:320). Ten spyte van die feit dat maatskaplike werk as een van die mees stresvolle beroepe beskryf word, het organisasieverwante stres binne die maatskaplike diensveld eers in die laaste paar jaar aandag begin geniet (Dillenburger, 2004:213). In die literatuur word daar na drie vlakke van intervensie verwys, naamlik primêre, sekondêre en tersiêre intervensie (Departement van Arbeid, 2003:14; Cooper, Dewe & O’Driscoll, 2001:189). Sekondêre en tersiêre intervensies word as die mees algemene strategieë vir die bestuur van stres in ‘n organisasie geïdentifiseer (Cooper et al., 2001:190; Grobler, Wärnich, Carrell, Elbert & Hatfield, 2002:441). Kritiek op die genoemde vlakke van intervensie sluit in dat die verantwoordelikheid op die maatskaplike werker alleen geplaas word om sy/haar stres te hanteer. Primêre intervensie behels dat die oorsprong van die probleem voorkom word, in plaas daarvan dat die simptome behandel word nadat dit reeds voorgekom het (Satcher, 1999). Hierdie navorsingstudie plaas die fokus op die primêre-intervensiestrategie, nadat daar ‘n leemte in die literatuur in hierdie verband geïdentifseer was. Die doel van die navorsing was om die aard van voorkoming van organisasieverwante stres onder maatskaplike werkers, deur middel van primêre-intervensiestrategieë deur maatskaplikewerkbestuurders, te verken en te beskryf ten einde ‘n voorkomingsriglyn te ontwikkel. Ten einde die navorsingsdoel te kon bereik is die kwalitatiewe navorsingsbenadering in hierdie studie gebruik, aangesien dit die mees geskikte wyse sou wees om die verkennende en beskrywende aard van die studie te ondersteun (Creswell & Plano Clark, 2007:12). Die populasies vir hierdie kwalitatiewe studie was: • Alle maatskaplikewerkbestuurders wat by regerings- of nie-regeringsorganisasies werksaam is. • Alle maatskaplike werkers wat by regerings- of nie-regeringsorganisasies werksaam is. Binne die raamwerk van die kwalitatiewe navorsingsbenadering is daar van ‘n nie-waarskynlikheidsteekproefmetode en die doelgerigte en sneeubal steekproeftegnieke gebruik gemaak. Die navorser wou gebruik maak van haar eie oordeel oor wie die navorsingsvraag die beste sou kon beantwoord. Die steekproefgrootte was bepaal deur data-versadiging wat waargeneem was na nege onderhoude met maatskaplike werkers en nege onderhoude met maatskaplikewerkbestuurders. Die navorser het by beide populasies semi-gestruktureerde onderhoude as die metode van data-insameling benut. Tesch soos aangehaal in Creswell (2009:186), se agt stappe vir kwalitatiewe data-analise het die navorser ondersteun om die data op ‘n sistematiese wyse tot temas en sub-temas te kodeer. Die data is na afloop van die identifisering van die temas en sub-temas beskryf en gekontroleer met bestaande literatuur. Guba het (in Krefting, 1991:214-222) ‘n model saamgestel om met die verifikasie van kwalitatiewe data te help. Hierdie model is op die volgende vier aspekte gegrond en in hierdie studie benut: geldigheid van die waarheid, toepasbaarheid, bestendigheid en neutraliteit. Die volgende etiese aspekte is tydens die beplanning en uitvoering van hierdie studie in ag geneem: Vermyding van skade; vrywillige deelname; ingeligte toestemming en anonimiteit en konfidensialiteit. Die benutting van bovermelde metodologie het die navorser in staat gestel om voorkomingsriglyne te ontwerp en om gevolgtrekkings en aanbevelings te maak.
The goal of this research was to explore and describe the nature of prevention of organisation-related stress among social workers through primary intervention strategies by social work managers to develop a prevention guideline. The qualitative research approach, together with the case study, contextual, explorative and descriptive research designs were used in the study. The two populations included a) all social work managers and b) all social workers that work for government or non-government organisations. Samples from the populations were obtained through the non-probability sampling method and the purposive and snowball sampling techniques. Data was collected through semi-structured interviews. Tesch’s framework for qualitative research analysis supported the researcher to identify themes and sub-themes, while Guba’s model was used to assist with the verification of qualitative data. The empirical findings provided the foundation for the development of a prevention guideline.
Prevention of organisation-related stress amongst social workers by social work managers
Prevention of organisation related stress amongst social workers by social work managers
Text in Afrikaans, with abstract and title in Afrikaans and English
Department of Social Work
Ph. D. (Social Work)

Text in Afrikaans
The purpose of this research study is to determine how Police Social Workers experience the supportive function in supervision, and how they can be empowered through the strenghts perspective. The respondents were fifteen (15) Police Social Workers in the Western Cape. The findings of the empirical study proved that Police Social Workers also experience the profession to be stressful in nature. The respondents do have inherent strenghts, that can be utilised optimally during supervision, to enhance service delivery to their different client systems. It is recommended that all SAPS social workers be exposed to supervision / consultation, as a stress management mechanism. SAPS supervisors must be empowered, eg. Inservice training, to develop an effective supervion programme.
Die doel van die navorsing is om vas te stel hoe Polisie Maatskaplike Werkers die ondersteuningsfunksie in supervisie ervaar, en hoe hulle bemagtig kan word deur die sterkteperspektief. Die respondente was vyftien (15) maatskaplike werkers indiens van die SAPD in die Wes Kaap. Die empiriese studie het getoon dat Polisie Maatskaplike Werkers ook die professie as stresvol ervaar. Die respondente beskik almal oor inherente sterkpunte en vaardighede, wat optimaal benut kan word tydens supervisie om sodoende 'n effektiewe diens aan hul onderskeie klientsisteme te lewer. Daar word aanbeveel dat alle SAPD maatskaplike werkers aan supervisie / konsultasie blootgestel word, en dat supervisie / konsultasie as 'n streshanteringsmeganisme benut moet word. SAPD supervisors moet ook bemagtig word, deur byvoorbeeld indiensopleiding, om 'n effektiewe supervisie program te ontwikel.
Social work
M.Diac. (Social Work)

Die studie foku.s op die verwantskap tussen sin vir koherensie as 'n intrinsieke hanteringsbron aan die een kant, en elk van streshantering, algemene gesondheid en sielkundige uitbranding aan die antler kant. Vraelyste wat hierdie veranderlikes meet is aan 200 bestuurders gegee om te voltooi. Die bevindinge van hierdie studie toon aan dat bestuurders met 'n hoi! sin vir koherensie goeie algemene gesondheid geniet. Die bestuurder met 'n hoi! sin vir koherensie behoon dus meer e.ffektief te junksioneer in die werksiruasie as die bestuurder met 'n lae sin vir koherensie. Voons is ook bevind dar 'n hoi! sin vir koherensie nie noodwendig aanleiding gee tot lae vlakke van stres of van sielkundige uitbranding nie. Aanbevelings word gedoen oor hoe om die negatiewe gevolge van stres en sielkundige uitbranding te venninder en algemene gesondheid te bevorder, ten einde die bestuurder se potensiaal optimaal benut.
This study focuses on the relationship between sense of coherence as an intrinsic coping mechanism. and work stress, general health and psychological burnout. To measure these variables, questionnaires were completed by 200 managers. The findings of this study indicate that managers with a high sense of coherence experience good general health. The manager with a high sense of coherence should therefore junction more efficiently in a work situation·than the manager with a low sense of coherence. It was also found that a high sense of coherence does not necessarily lead to low levels of stress nor of psychological burnout. Recommentfations are made on how to reduce the negative effects of stress and psychological burnout and how to improve general health in order to make optimal use of the manager's potential.
Industrial and Organisational Psychology
MCom (Bedryfsielkunde)

У роботі розглядаються теоретичні аспекти оподаткування податком на додану вартість, а саме: сутність ПДВ як непрямого податку, його історія виникнення і нормативно-правове регулювання. Наведено методичні підходи до визначення фіскальної ефективності ПДВ. Здійснено оцінку фіскальної ефективності податку на додану вартість в Україні протягом 2010-2016 рр., проаналізовано практику бюджетного відшкодування ПДВ, а також визначено вплив податку на додану вартість на фінансово-господарську діяльність конкретного підприємства – «Агрофірми радгосп «Білозерський». На основі дослідженого досвіду зарубіжних країн та проведеного аналізу запропоновано шляхи удосконалення елементів та механізму справляння ПДВ в Україні.
The work deals with the theoretical aspects of taxation of value added tax, namely: the essence of VAT as an indirect tax, its history and legal regulation. The methodical approaches to determining the fiscal efficiency of VAT are given. The estimation of the fiscal efficiency of the value-added tax in Ukraine during 2010-2016 has been carried out, the practice of budget reimbursement of VAT has been analyzed, and the impact of the value-added tax on the financial and economic activity of a particular enterprise - «Agrofirm farm «Bilozersky» has been analyzed. Based on the experience of foreign countries and the analysis conducted, ways of improving the elements and mechanism of VAT collection in Ukraine are proposed.

Кваліфікаційна робота магістра складається з трьох розділів. Об’єктом дослідження виступає система оподаткування юридичних осіб в Україні. У роботі розглядаються теоретичні аспекти системи оподаткування юридичних осіб. Визначається класифікація податків, механізм функціонування оподаткування юридичних осіб. Досліджено теоретичні засади оподаткування діяльності підприємств, визначено проблеми та недоліки вітчизняної системи оподаткування, проаналізована фіскальна ефективність системи оподаткування юридичних осіб, узагальнено зарубіжний досвід у цій сфері. Проаналізовано вплив податкового навантаження на результати діяльності сільськогосподарського товариства з обмеженою відповідальністю ім. Б. Хмельницького. Запропоновано наступні рекомендації: встановлення економічно обґрунтованих податкових ставок; розроблення механізму, заснованого на принципі прогресивного оподаткування галузей; скасування мало результативних податків; значну увагу приділити в напрямку удосконалення податку на додану вартість та заміни податку на прибуток підприємств податком на виведення капіталу.
Квалификационная работа магистра состоит из трех разделов. Объектом исследования выступает система налогообложения юридических лиц в Украине. В работе рассматриваются теоретические аспекты системы налогообложения юридических лиц. Определяется классификация налогов, механизм функционирования налогообложения юридических лиц. Исследованы теоретические основы налогообложения деятельности предприятий, определены проблемы и недостатки отечественной системы налогообложения, проанализирована фискальная эффективность системы налогообложения юридических лиц, обобщен зарубежный опыт в этой сфере. Проанализировано влияние налоговой нагрузки на результаты деятельности сельскохозяйственного общества с ограниченной ответственностью им. Бы. Хмельницкого. Предложены следующие рекомендации: установление экономически обоснованных налоговых ставок; разработка механизма, основанного на принципе прогрессивного налогообложения отраслей; отмена мало результативных налогов; значительное внимание уделить в направлении совершенствования налога на добавленную стоимость и замены налога на прибыль предприятий налогом на вывод капитала.
Thesis consists of three chapters. Object of study taxation of legal entities in Ukraine. Diploma thesis deals with theoretical aspects of systems of taxation of legal entities. Taxes classification, functioning of taxation of legal entities are determined. Theoretical bases of taxation of enterprises are studied, problems and disadvantages of the domestic taxation system are determinated, fiscal efficiency of the taxation system of legal entities is analyzed, foreign experience in this field is summarized. The influence of the tax burden on the activity of Bogdan Khmelnitsky limited-liability agricultural enterprise is analyzed. The following recommendations are proposed: establishment of economically justified tax rates, development of a mechanism based on the principle of progressive taxation of industries, cancellation of non-performing taxes, to pay significant attention to the improvement of the value added tax and the replacement of the corporate income tax with the capital outflow tax.

Драбець Х. В. Обліково-контрольні аспекти розрахунків ТОВ «ГЕЛФ» з бюджетом за податками : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник Ю. М. Уманська. Запоріжжя : ЗНУ, 2019. 123 с.
UA : Кваліфікаційна робота: 123 с., 10 рис., 18 табл., 2 додатки, 64 джерела. Об’єкт дослідження  процес обліку та контролю розрахунків малого підприємства ТОВ «ГЕЛФ» з бюджетом за податками. Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконалення організації обліку та контролю розрахунків малого підприємства ТОВ «ГЕЛФ» з бюджетом за податками з метою підвищення ефективності діяльності та зміцнення конкурентоспроможності підприємства. Методи дослідження: системний підхід до вивчення економічних явищ і процесів. Під час виконання дослідження використано загальнонаукові методи пізнання: методи наукового узагальнення, діалектичний метод, методи індукції та дедукції, класифікації, порівняння, наукової абстракції, системного та комплексного аналізу, синтезу, моделювання. Наукова новизна одержаних результатів полягає в теоретико-методичному обґрунтуванні та вирішенні комплексу питань, пов’язаних з удосконаленням організації обліку та контролю розрахунків малого підприємства з бюджетом за податками, оптимізацією оподаткування та підвищенням таким чином ефективності його діяльності. У процесі дослідження отримано такі наукові результати, яким притаманна наукова новизна: набули подальшого розвитку:  методичне забезпечення управління процесом оподаткування малих підприємств шляхом визначення основних елементів спрощеної системи оподаткування в системі управління малим підприємством;  методичне забезпечення побудови якісної системи внутрішнього контролю розрахунків малого підприємств з бюджетом за податками шляхом систематизації основних завдань такого внутрішнього контролю. За підсумками проведеного дослідження сформовані пропозиції щодо вдосконалення порядку відображення в обліку нарахування єдиного податку з метою підвищення якісного рівня даних обліку та звітності щодо витрат та фінансових результатів і спрощення процедури моніторингу доцільності застосування спрощеної системи оподаткування, а також розроблені пропозиції щодо реорганізації ТОВ «ГЕЛФ» шляхом виокремлення реалізації витратних матеріалів та запасних частин в окреме підприємство із подальшим застосуванням загальної системи оподаткування, що в цілому дозволить підвищити рівень прибутковості даного бізнесу. Застосування на практиці запропонованих автором рекомендацій дозволить підвищити якісний рівень організації обліку та внутрішнього контролю розрахунків малих підприємств з бюджетом за податками, забезпечити якісний методичний рівень управління процесом оподаткування малих підприємств, досягти оптимізації податкових платежів малого підприємства і підвищити таким чином ефективність його діяльності та конкурентоспроможність. Отримані результати дослідження спрямовані на підвищення якісного рівня організації обліку та контролю розрахунків малих підприємств з бюджетом за податками, а також на оптимізацію податкового навантаження та підвищення ефективності діяльності малих підприємств.
EN : Qualifying work: 123 pp., 10 fig., 18 tab., 2 annex, 64 references. The object of study is accounting and control process of the calculations of the small enterprise LLC «GELF» with the budget for taxes. The purpose of the qualification work is to justify of the theoretical regulations and work out practical recommendations to improve the organization accounting and control of the calculations of the small enterprise LLC «GELF» with the budget for taxes in order to increase the efficiency of activities and strengthen the competitiveness of the enterprise. Methods of research: a systematic approach to the study of economic events and processes. During research performance scientific methods of cognition were used: methods of scientific analysis, the dialectical method, methods of induction and deduction, classification, comparison, abstraction, systematic and comprehensive analysis, synthesis, simulation. Scientific novelty of the results is theoretical and methodical substantiation and solving complex issues related to improving of the organization of accounting and control of the calculations of the small enterprise LLC «GELF» with the budget for taxes and optimization of taxation increasing the efficiency of its activities. The study yielded the following scientific results, which are characterized by scientific innovation: Got further development:  methodological support of small business tax management by identifying the basic elements of a simplified tax system in a small business management system;  methodological support for building a high-quality internal control system for small businesses with the budget for taxes by systematizing the main tasks of such internal control. According to the results of the research generated proposals were made to improve the procedure for displaying a single tax in accounting for the purpose of improving the qualitative level of accounting data and costs and financial results and simplifying the procedure for monitoring the feasibility of applying a simplified tax system, as well as developed proposals for reorganization through LLC «GELF» separation of the realization of consumables and spare parts in a separate enterprise with the subsequent application of the general system of taxation, which will increase the profitability of this business. The application of proposed recommendations in practice will improve the quality of the organization of accounting and internal control of small businesses with the budget for taxes, provide a qualitative methodological level of management of the taxation of small enterprises, achieve optimization of tax payments of small businesses and thus increase its efficiency and competitiveness. The results of research are aimed at improving the quality level of the organization of accouting and control of small enterprises with the budget for taxes, as well as optimizing the tax burden and improving the efficiency of the operation of small enterprises.

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa.
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Abstracts in English, Afrikaans and Southern Sotho
The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses.
Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ʼn risiko van nievoldoening inhou wat ʼn negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ʼn aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ʼn afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ʼn besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ʼn beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ʼn bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag.
Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo.
D. Phil. (Accounting Sciences)