The value-added statement: An appeal for standardisation

Owing to the absence of accounting standards for the preparation of a value-added statement (VAS), a large variety of methods are used in financial statements. In this study the published value-added statements (PVAS) of companies listed on the JSE Securities Exchange during the period 1976-2005 have been standardised by the Graduate School of Business of the University of Stellenbosch (USB) in order to quantify the differences between the standardised VAS (SVAS) and the PVAS. These differences consist of the inclusion of items that do not belong in the VAS, items that are erroneously allocated among the distribution to stakeholders, and interpretation differences in whether a certain item forms part of the calculation of value added or the distribution thereof. The greatest difference quantified was the overstatement of the distribution to government that amounted to 54.4% of total differences. For users, including government, to properly calculate and compare the value added of different business entities, a standard for the preparation and presentation of VAS ought to be published. In the South African context the need of a precise measurement of each business entity's contribution to the growth of the national economy is relevant, and this need should also be addressed.Value added, Gross Domestic Product, South Africa, financial statements

A survey of participants in two internet support groups for people with hair-pulling

The original publication is available at http://www.biomedcentral.com/1471-244X/5/37Background: A substantial number of patients suffering from psychological problems or psychiatric disorders have turned to internet support groups for help. This paper reports on the perceived effectiveness of trichotillomania (TTM) internet support groups for people suffering from hair-pulling. Methods: A questionnaire was sent via e-mail to all subscribers of two mailing lists devoted to TTM, each of which takes a somewhat different approach to the condition. The questionnaire addressed the possible benefits and problems associated with belonging to a TTM virtual support group. Results: Subscribers had similar demographic features as clinical samples of trichotillomania patients. Subscribers to both internet lists found them helpful in terms of feeling supported and in obtaining information. The different approaches to TTM on the two lists were associated with differences in treatments attempted by participants. Conclusion: Internet support groups can potentially contribute to increasing awareness about and knowledge of psychiatric disorders such as TTM, as well as to their management. Nevertheless, additional effort is required to ensure that subscribers are able to make informed, evidence-based decisions

Enhancing long-term grape grower/winery relationships in the Australian wine industry

Purpose – There are many factors which may influence the ability of wineries to build and maintain long-term relationships (LTR) with their suppliers of grapes. The aim of this paper is to identify the most important factors which enhance LTR between Australian wineries and grape growers. Design/methodology/approach – A qualitative in-depth interview technique was employed with 13 Australian grape growers. Findings – The relational dimensions of communication, goal compatibility and use of power were found to influence the relationship quality dimensions of trust and satisfaction, which are also linked to the level of commitment and hence long-term relationship. Practical implications – The Australian wine industry is currently suffering economic instability which has resulted in the demise of some relationships between grape growers and winemakers. However, economic misfortunes will no doubt change and inefficiencies will result if LTR are not maintained. These inefficiencies could prove detrimental as the Australian wine industry strives to produce regionally branded and higher quality wine products which are both grape grower derived element. Furthermore, issues related to communication frequency and reduction in trust have implications for communication strategies which may result in the reduction of winery grower liaison staff. Originality/value – This paper offers a grape/grower-winery perspective on buyer-seller relationships. It moderates the theory on communication and its effect on trust and commitment. Furthermore it posits the issue of buyer size on relational dimension and outcomes, which has had little attention in the literature

Recommendations for the use of endoscopic lung volume reduction in South Africa: Role in the treatment of emphysema

Emphysema is a very common cause of morbidity and mortality in South Africa (SA). Therapeutic options in severe emphysema are limited. Endoscopic lung volume reduction (ELVR) is increasingly being used internationally for the treatment of advanced emphysema in a subset of patients with advanced disease, aiming to obtain the same functional advantages as surgical lung volume reduction while reducing risks and costs. In addition to endobronchial valves, ELVR using endobronchial coils is now available in SA. The high cost of these interventions underscores the need for careful patient selection to best identify those who may or may not benefit from ELVR-related procedures. The Assembly on Interventional Pulmonology of the South African Thoracic Society appointed a committee comprising both local and international experts to extensively review all relevant evidence and provide advice on the use of ELVR in SA based on published evidence, expert opinion and local access to the various devices

Australian wines in China. Wine with lemonade: Is the myth a reality?

This exploratory study examined characteristics of Chinese-born wine consumers residing in South Australia providing some insights into Chinese wine-related behaviour. Anecdotal evidence points to the Chinese phenomenon of mixing wine and carbonated soft drinks, in particular the mixing of red wine and lemonade and a preference for sweet wines. This study aimed to substantiate whether there was a preference for these styles of wine and whether Chinese consumers prefer other styles of wine that are produced in Australia. The information provides an insight into the Chinese wine consumer to aid wine producers in adjusting their marketing strategies and inparticular new product development for the Chinese market

Association between childhood adversities and long-term suicidality among South Africans from the results of the South African Stress and Health study: a cross-sectional study

Objective: Suicide and suicidal behaviours are significant public health problems and a leading cause of death worldwide and in South Africa. We examined the association between childhood adversities and suicidal behaviour over the life course. Methods: A national probability sample of 4351 South African adult participants (aged 18 years and older) in the South African Stress and Health (SASH) study was interviewed as part of the World Mental Health Surveys initiative. Respondents provided sociodemographic and diagnostic information, as well as an account of suicide-related thoughts and behaviours. Suicidality or suicidal behaviour were defined as were defined as suicide attempts and suicidal ideation in the total sample, and suicide plans and attempts among ideators. Childhood adversities included physical abuse, sexual abuse, parental death, parental divorce, other parental loss, family violence, physical illness and financial adversity. The association between suicidality and childhood adversities was examined using discrete-time survival models. Results: More than a third of the respondents with suicidal behaviour experienced at least one childhood adversity, with physical abuse, parental death and parental divorce being the most prevalent adversities. Physical abuse, sexual abuse and parental divorce were identified as significant risk markers for lifetime suicide attempts, while physical abuse and parental divorce were significantly correlated with suicidal ideation. Two or more childhood adversities were associated with a twofold higher risk of lifetime suicide attempts. Sexual abuse (OR 9.3), parental divorce (OR 3.1) and childhood physical abuse (OR 2.2) had the strongest associations with lifetime suicide attempts. The effect of childhood adversities on suicidal tendencies varied over the life course. For example, sexual abuse was significantly associated with suicide attempts during childhood and teen years, but not during young and later adulthood. Conclusions: Childhood adversities, especially sexual abuse, physical abuse and parental divorce, are important risk factors for the onset and persistence of suicidal behaviour, with this risk being greatest in childhood and adolescence

A phenomenological enquiry into gay male domestic abuse victims’ experience of engaging with psychotherapy

Domestic abuse (DA) can have a severe impact on one’s mental health and well-being and has been shown to be at least as prevalent within LGBT relationships as heterosexual relationships. However, heteronormative narratives around same-sex DA mean that victims are less likely to name their experience as DA, and less likely to seek professional support, such as psychotherapy. Gay men can face specific help-seeking challenges and there is a seeming absence of qualitative in-depth research into gay men’s experiences of engagement with psychotherapy. In this context, this research project used Interpretative Phenomenological Analysis (IPA) to reflexively explore how five gay male victims of DA made sense of their experience of therapeutic engagement, thereby voicing their unique needs and circumstances. The impact of participants’ relationships with themselves (Self-with-Self) and others (Self-with-Other) on their sense-making of the abuse emerged as key themes, culminating in often-long journeys to a turning point whereby they knew that something in their abusive relationship had to change. Once in therapy, the therapeutic relationship had reparative potential as it both helped participants to make sense of their abusive experiences and gave them a different relational experience, thus enhancing the potential to break repetitive patterns of abuse. Recommendation for wider society (the macro) down to individual therapists (the micro) were made, in the hope that more gay male victims of DA access and engage with support services such as psychotherapy, thereby not hiding and suffering in silence, and that DA support services and mental health professionals such as therapists are able to respond to them more appropriately and effectively from a more informed position

Comparison of theoretical to experimental load bearing resistance of com-posite slabs

Abstract: Reinforced concrete structures can be strengthened by externally bonding steel plates to the con-crete surface in tension creating a composite structural element. This paper compare the theoretically calculated flexural resistance of composite structural slabs to the experimentally tested results. The test results of full scale experimental composite slabs are presented, loaded by either a point load at mid span or point loads at third spans mimicking a uniformly distributed load. The following variations in the in the composite slabs are considered: (1) number of bonded steel plates (2) width of the bonded steel plates (3) thickness of the bonded steel plate

Hereditary nonpolyposis colorectal cancer : comprehension of a cancer risk in conjuction with a genetic risk

Includes bibliographical references (p. 66-71).The purpose of this study was to explore the level of understanding of the predictive test result and subsequent impact of testing for a predisposition to HNPCC. Using a qualitative research design, in-depth interviews were conducted with ten individuals (all mutationpositive and asymptomatic for CRC) subsequent to the disclosure of their predictive test result. The use of personal interviews could construct rich descriptions of the circumstances faced by these individuals, following their predictive testing for HNPCC

Characteristics of domestic homicide perpetrated by persons with severe mental illness - a forensic psychiatry observation population-based study

Background: Domestic homicide (killing of a person aged 16 or older by a family member or a current or former partner) accounts for 50% - 70% of homicides perpetrated by offenders with mental illness. Despite these statistics, surprisingly little is currently known about the characteristics of domestic homicides perpetrated by those with severe mental illness. To the best of our knowledge, domestic homicide in the context of severe mental illness has not been researched in South Africa. Objective: To investigate domestic homicides by offenders with severe mental illness referred to the Forensic Mental Health Service at Valkenberg Hospital for forensic psychiatric observation. Methods: A five-year retrospective folder review was conducted to obtain data on the characteristics of offenders and victims, as well as the circumstances surrounding the homicide. Results: The majority of the offenders in our sample were young (mean age of 31), single, unemployed males who were known to mental health care services. Substance use disorders and non-adherence to medication were common. Psychotic disorders were the most prevalent diagnoses. The majority of victims were male and a significant minority of the domestic homicides were parricides (28.6%). The incident took place at the victim's residence or the victim and perpetrator's shared residence in most cases. Stabbing was the most common method used. Almost half of the perpetrators were psychotic when the incident took place and 60% of these were first episode psychoses. In spite of the high prevalence of substance use disorders (66.7%), only 23.8% of the sample reported that they were intoxicated when they committed the offence. Conclusions: The majority of our sample was known to mental health care services. This implies that there were potential missed opportunities to prevent these lethal assaults. Our research identified treatment adherence, comorbid substance use disorders and aggressive treatment of first episode psychosis as a possible focus of future interventions in order to prevent domestic homicides due to mental illness