scholarly journals Valuation practices under business rescue circumstances in South Africa

Author(s):  
Shaneen Conradie ◽  
Christiaan Lamprecht

Background: A business rescue plan should indicate the benefits of adopting a business rescue plan as opposed to the benefits of immediate liquidation. Performing a valuation is thus a vital aspect of the business rescue process as the estimated values determine the amount to be divided between creditors and, if possible, shareholders. Conventional valuation methods have the underlying assumption that the business is a going concern (based on liquidy and solvency tests). However, a company in business rescue is not necessarily a going concern, nor in liquidation, leaving the company in a grey area in terms of valuation.Aim: This research explored how the business rescue value of a financially distressed company is determined.Setting: The setting for this study was South Africa.Method: Thematic analysis of qualitative data collected through 11 semi-structured interviews with senior business rescue practitioners (BRPs).Results: When the intention is to return the company to solvency, the BRPs prepared a short-term, undiscounted cash flow budget to determine the business rescue value, but without including a terminal value in the projected cash flows. In contrast, when the intention is to obtain a better return compared to immediate liquidation, BRPs follow an asset approach to determine the business rescue value. The results also showed that the business, digital and relational acumen of the BRP is a major influencer in the business rescue value.Conclusion: The financial elements identified and substantiated in this study may serve as best practice guidance in the business rescue industry and lead to an expansion of the existing valuation theory.

2021 ◽  
pp. 193672442110356
Author(s):  
Elmira Jangjou

In response to students’ food insecurity, a number of colleges and universities have taken action and established campus food pantries as part of their intervention plans. However, many of these pantries ceased operation due to COVID-19 campus shutdowns. The purpose of this study is to illustrate the short-term impacts of the COVID-19 pandemic on postsecondary students, who use a university-provided food pantry. Drawing from semi-structured interviews with 12 participants, the thematic analysis explored the initial coping strategies these students used to endure the pandemic. Findings revealed that many students experienced the immediate effects of the pandemic in the form of income loss, self-isolation, anxiety, and appetite change. Although the pandemic interrupted these students’ journeys to continue their studies and become independent in various ways, the affected students implemented various coping strategies, including seeking help from family or friends, using available resources, cooking at home, and even trying to save money. However, considering that the targeted population in this study was already at risk because of their basic needs insecurity, these postsecondary students require extra attention from their higher education institutions in the case of emergencies, such as a global pandemic. In addition to its timely and relevant findings, this study provides important avenues for future research and intervention efforts.


2016 ◽  
Vol 15 (1) ◽  
pp. 35
Author(s):  
Thomas Joseph Parayil ◽  
Tony Sam George

This paper explores the therapists’ views and experience on spiritual components in counselling. Qualitative data were collected through semi-structured interviews, and thematic analysis used. The participants were nine mental health professionals from different backgrounds with 15 to 30 years of experience in the field. The four main themes that emerged are faith in God, the power of prayer, forgiveness and wholesome treatment process  


2022 ◽  
Vol 14 (1) ◽  
pp. 497
Author(s):  
Vanessa Gaffar ◽  
Benny Tjahjono ◽  
Taufik Abdullah ◽  
Maya Sari ◽  
Rofi Rofaida

Our study reveals the impacts of various COVID-19-related restrictions on the culinary tourism industry by exploring how street food vendors deal with this unprecedented encounter. The data were collected through semi-structured interviews of 20 street food vendors and later analyzed using qualitative data analysis, focusing on the thematic analysis of coded interview transcripts, as a basis for generalization of our findings. This study unfolds the knock-on effects of the lock-down, social distancing, and movement restrictions imposed on the street food vendors and sheds light on how the culinary tourism industry can become more resilient and sustainable in facing a future or recurring pandemic. Understanding the dynamic impacts of the pandemic will offer insights for the culinary tourism industry and the government in the development of relevant policies to alleviate those impacts and protect the culinary tourism industry in the ‘new normal’ post-pandemic era.


Author(s):  
أميمة سليم جهيمي ◽  
نبيل محمد الجعيدي

يتطرق هذا البحث إلى تحليل ومناقشة مفهوم العقد النفسي لدى أعضاء هيئة التدريس بجامعة مصراتة كأحد المفاهيم الحديثة والمؤثرة نظرياً وعملياً في أداء الموظفين. يسعى البحث إلى إطار عمل مفاهيمي (Theoretical Framework) لتفسير ظاهرة العقد النفسي (Psychological Contract) والخصائص (Characteristics) المميزة له من وجهة نظر أعضاء هيئة التدريس (Academic Staff) بجامعة مصراتة. إجرائياً، يستند البحث على التساؤل التالي: ماهي الخصائص المميزة لمفهوم العقد النفسي لدى أعضاء هيئة التدريس بجامعة مصراتة؟. سعياً إلى توليد معرفة قيِمة وعميقة حول التفسيرات المحتملة للقعد النفسي، تم تبني تصميم منهجية دراسة الحالة (Case study Research Design)، اعتماداً على المدخل النوعي (Qualitative Approach) من خلال تجميع بيانات نوعية (Qualitative data) عن طريق المقابلات الشخصية شبه المهيكلة (Semi-Structured Interviews) بعدد (21)، والتي تم اختيارها وفق اسلوب المعاينة القصدية (Purposive Sampling) وتحليلها وفق تحليل الموضوع (Thematic Analysis). من خلال تحليل البيانات تم التوصل إلى عدد من الاستنتاجات؛ كما يلي: وجود ثلاثة تصنيفات للعوامل المؤثرة على مستويات التوقعات لدى أعضاء هيئة التدريس، هي: المقارنات، الوظائف السابقة، والواقع الحالي للأزمة الليبية. كما تم استنتاج أن التوقعات المكونة للعقود النفسية تتضمن: الالتزامات والوعود كعناصر اساسية. وأخيراً، وجود ظاهرة اختراق العقود النفسية لدى أعضاء هيئة التدريس. لذلك فقد تم عرض آليات عمل أمام إدارة جامعة مصراتة أهمها: مقابلة المستويات المرتفعة من التوقعات، توفير البيانات والمعلومات التي تخفض مستويات التوقع في حالة عدم القدرة على تلبية تلك التوقعات، مما يقود إلى إتجاهات وسلوكيات إيجابية في العمل. الكلمات المفتاحية: العقد النفسي، بحث نوعي، دراسة حالة، مقابلات شبه مهيكلة، جامعة مصراتة، أعضاء هيئة التدريس.


2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 379-380
Author(s):  
Glenna Brewster ◽  
Christina Pierpaoli ◽  
Fayron Epps ◽  
Kalisha Bonds Johnson ◽  
Kate Yeager

Abstract Sleep disturbance is prevalent among caregivers of people living with dementia. Gaps exist regarding when caregivers begin to experience sleep disturbance along their caregiving trajectory. This study aimed to identify and describe phenotypes of current caregivers’ sleep patterns before and during caregiving and describe caregivers’ perception of their current sleep quality relative to their pre-caregiving sleep. We conducted semi-structured interviews with 19 caregivers participating in a larger, randomized controlled trial. Interviews were about caregivers’ sleep patterns and were conducted after caregivers completed the first 6 months of the study. Interviews were audio-recorded using a videoconferencing platform and ranged from 20 to 45 minutes. We conducted thematic analysis of the interview transcripts. Four distinct caregiver-sleep phenotypes emerged from the qualitative data: Changed and Dissatisfied, Changed and Satisfied, Unchanged and Dissatisfied, and Unchanged and Satisfied. Caregivers whose sleep was categorized as Changed experienced a difference in their pre-caregiving sleep, usually from good to poor sleep. Caregivers whose sleep was Unchanged had poor sleep pre-caregiving and continued to have poor sleep during caregiving. Caregivers also reported being Satisfied or Dissatisfied with their current sleep pattern, defined in terms of daily distress and impairment. These 4 subtypes highlight the heterogeneity of caregivers’ sleep experiences and debut a useful clinical framework with which to identify, categorize, and target caregivers at risk for sleep disturbance. Identifying caregivers’ sleep phenotypes will enable healthcare providers to determine caregivers’ needs and readiness for interventions.


2021 ◽  
Vol 12 ◽  
Author(s):  
David M. O’Shaughnessy ◽  
Ilana Berlowitz

Background: In Peruvian Amazonian medicine, plant diets (dietas) are a fundamental and highly flexible technique with a variety of uses: from treating and preventing illness, to increasing strength and resilience, to rites of passage, to learning even medicine itself. Many of the plants used in diets are psychoactive; for example, one now well-known plant that can be dieted is Banisteriopsis caapi—the vine also used in the psychoactive brew ayahuasca. The use of ayahuasca has attracted increasing clinical attention towards Amazonian medicine in recent decades, and much work has focused on the potent DMT-containing ayahuasca brew, thus placing the tradition within the purview of psychedelic science.Aims: In comparison to ayahuasca, the properties of diets have been studied less often. Our work draws on data from Amazonian healers to examine plant diets as medical practices, while also considering their fit within the “set and setting framework” that is central to psychedelic research. We argue that the framework is not sufficiently broad for understanding diets, and thus the investigation aimed to expand the conceptual field of Amazonian medicine, particularly in the context of a renewed psychedelic science and its theoretical concepts.Design: We used qualitative data from interviews with Amazonian healers, applying a thematic analysis and contrasting findings with the available literature.Setting: Interviews were conducted in various locations in the San Martín province of Peru between 2015 and 2017.Participants: We selected and interviewed eight healers who had been extensively trained in traditional Amazonian medicine.Measures: Semi-structured interviews were used to gain insight into the healers’ personal experiences with plant diets.Conclusions: Diets are complex but understudied medical practices that should not be explained by reference to pharmacology or psychology only. Intercultural and interdisciplinary research programmes are called for in order to not only better understand plant diets, but traditional Amazonian medicine on the whole.


2021 ◽  
Author(s):  
Martha Smith Anderson ◽  
Azziza Bankole ◽  
Nutta Homdee ◽  
Brook A. Mitchell ◽  
Grace E. Byfield ◽  
...  

BACKGROUND Caregiver burden associated with dementia-related agitation is one of the most common reasons a community-dwelling person living with dementia (PLWD) transitions to a care facility. The Behavioral and Environmental Sensing and Intervention (BESI) for Dementia Caregiver Empowerment system uses sensing technology, smartwatches, tablets, and data analytics to detect and predict agitation in PLWD and to provide just-in-time notifications and dyad-specific intervention recommendations to caregivers. The BESI system has shown that there is a valid relationship between dementia-related agitation and environmental factors and that caregivers prefer a home-based monitoring system. OBJECTIVE This study aimed to obtain input from caregivers of PLWD on the value, usability, and acceptability of the BESI system in the home setting as well as their recommendations and insights for the next stage of system development. Methods. A descriptive qualitative design with thematic analysis was used to analyze ten semi-structured interviews with caregivers. A medical case study model was introduced to incorporate clinical and qualitative data and better inform the intervention recommendations piloted. METHODS A descriptive qualitative design with thematic analysis was used to analyze ten semi-structured interviews with caregivers. A medical case study model was introduced to incorporate clinical and qualitative data and better inform the intervention recommendations piloted. RESULTS Post-deployment caregiver feedback about the BESI system and the overall experience was generally positive. Caregivers acknowledged the acceptability of the system by noting ease of use and saw the system as a fit for them. Functionality issues such as timeliness in agitation notification and simplicity in the selection of agitation descriptors on the tablet interface were identified. Caregivers indicated a desire for more word options to describe agitation behaviors. Caregivers reported mild to moderate burden with caring for their PLWD but did not report significant distress. Agitation intervention suggestions were positively received in the caregiver interviews. Case study analyses showed that the intervention suggestions were well received and the decreased number of agitations helped confirm that BESI has good value and acceptability. The categories of ‘caregiver needs’ and ‘interpersonal communication’ were both received equally positively. Agitation scores, caregiver distress, caregiver depression, and stage of dementia in the PLWD were judged pertinent. Thematic analysis suggested a cascade of subjective experiences and yielded the themes of Usefulness and Helpfulness. CONCLUSIONS Caregiver acceptance of this developing technology was consistently demonstrated by tolerance, commitment to its use, and in feedback received on ways to improve the system. The themes of Usefulness and Helpfulness were discerned thematically and support the use of caregiver knowledge and experience to inform further development of the technology. The case study method provided helpful insights for the research team in determining associations between clinical data, sensor data, and the just-in-time notifications and intervention recommendations.


Healthcare ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 1048
Author(s):  
Mushfique Ahmed ◽  
Carly Wheeler ◽  
Bryony Dean Franklin ◽  
Rabia Begum ◽  
Sara Garfield

Nonadherence to medicines is widespread and can adversely affect health outcomes. Previous research has identified that patients develop their own strategies to assist with adherence. However, such research has not focused on how the helpfulness of these strategies may change in response to changes in patients’ circumstances. This study aimed to explore resilience of medication adherence to life changes. It involved secondary thematic analysis of the verbatim transcripts of 50 semi-structured interviews that were conducted with adults who were advised to shield or were over the age of 70 during the first wave of the COVID-19 pandemic in the UK. Interview data suggested that resilience of medication adherence varied between participants. Participants either reported that they had not used any specific strategies to remind them to take their medicines prior to the pandemic, that the strategies that they had employed prior to the pandemic remained effective during the pandemic, that they had needed to make some adjustments to the strategies used, or that the strategies they had used were no longer effective. In addition, beliefs about medicines and motivation to take them were altered for some participants. These findings suggest that challenges associated with medication adherence do not always remain stable over time and that healthcare professionals need to continue to monitor and support medication adherence long-term.


Author(s):  
M. Bilal Akbar ◽  
Liz Foote ◽  
Alison Lawson ◽  
Jeff French ◽  
Sameer Deshpande ◽  
...  

AbstractThis paper contributes to emerging discourse about the ongoing challenges and opportunities of social marketing as a discipline. The paper presents a qualitative perspective on existing challenges faced by social marketing and offers suggestions for addressing these challenges. Nine semi-structured interviews with social marketing academics and practitioners from six different countries were conducted. Thematic analysis was used to analyse and interpret the qualitative data. The study provides insight into existing challenges for social marketing, classified into three key themes according to their position within or outside of the discipline: 1) poor branding of the discipline as an internal challenge, 2) competing disciplines as an external challenge, and 3) overall reach of the discipline, seen as both an internal and external challenge. The findings suggest that social marketing needs to overcome poor branding issues to sufficiently address external challenges. We conclude by arguing for a more robust marketing of the discipline. While scholars have identified the challenges and opportunities for social marketing as a discipline, they have paid little attention to examining these challenges from the viewpoint of expert practitioners and academics. This paper presents a nuanced contextual understanding of the identified challenges through a qualitative perspective and explores how social marketing can overcome these challenges.


2019 ◽  
Vol 8 (11) ◽  
pp. 484 ◽  
Author(s):  
Allan Mazimwe ◽  
Imed Hammouda ◽  
Anthony Gidudu

One of the grand challenges of disaster management is for stakeholders to be able to discover, access, integrate and analyze task-appropriate disaster data together with their associated algorithms and work-flows. Even with a growing number of initiatives to publish disaster data using open principles, integration and reuse are still difficult due to existing interoperability barriers within datasets. Several frameworks for assessing data interoperability exist but do not generate best practice solutions to existing barriers based on the assessment they use. In this study, we assess disaster data interoperability in Uganda and identify generic solutions to interoperability challenges in the context of disaster data. Semi-structured interviews and focus group discussions were used to collect qualitative data from stakeholders in the disaster sector in Uganda. Data interoperability was measured to provide an understanding of interoperability in the disaster sector. Interoperability maturity is measured using qualitative methods, while data compatibility metrics are computed from identifiers in the RDF-triple model. Results indicate high syntactic and technical interoperability maturity for disaster data. On the contrary, there exists considerable semantic and legal interoperability barriers that hinder disaster data integration and reuse. A mapping of the interoperability challenges in the disaster management sector to solutions reveals a potential to reuse established patterns for managing interoperability. These include; the federated pattern, linked data patterns, broadcast pattern, rights and policy harmonization patterns, dissemination and awareness pattern, ontology design patterns among others. Thus a systematic approach to combining patterns is critical to managing data interoperability barriers among actors in the disaster management ecosystem.


Sign in / Sign up

Export Citation Format

Share Document