ahmedheakl/docatlas_instruct huggingface dataset:
ዓመታዊ የአፈጻጸም ግቦች	ክብደት	መለኪያዎች	መነሻ የ 2015 ዓ . ም አፈፃፀም	የ 2016 ዒላማ
የሰው ሀብት አሰራር ስርዓቶችን መተግበር	0.92	የሰው ሀብት አሰራር ስርዓቶችን የተተገበረ በቁጥር	100%	100%

## ደረጃ አምስት 5

- ከአበይት ጉዳዮች አንፃር

### ግቦችና ዋና ዋና ተግባራት

#### 5.1 የተገልጋይ ዕይታ

##### ግብ 1 ፡ ቀልጣፋና ውጤታማየአሰራር ስርአትን ማረጋገጥ

- በከተማውበኢኮቴ ዘርፍ ለተሰማሩ 20 ድርጅቶች የብቃት ማረጋገጫ፣ ፈቃድና የዕድሳት አገልግሎት የመስጠት ስራ ማከናወን፣

- በኢኮቴ ዘርፍ ለተሰማሩ ለ 20 ድርጅቶች የብቃት ማረጋገጫ፣ ፈቃድና ዕድሳት ቁጥጥር እና የቴክኒካል ድጋፍ የማድረግ ስራ የሚከናወን ይሆናል፡፡

- የከተማው ተቋማት የተገልጋይ እርካታ ዳሰሳ ማድረግ

- በከተማውለሚገኙ ሴክተር መ / ቤቶች እና ክ / ከተማዎች የክህሎት ክፍተት ዳሰሳ ማድረግ፣

- በከተማዉ መንግስት መ / ቤቶች የሚገኙ ሽቦ አልባ ስልኮች የሚሰራና የማይሰራን በመለየት የመረጃ ክትትል ማድረግና ተጠግነዉ ለአገልግሎት እንድዉሉ ማድረግ ያሉበትን ደረጃ መለየት

ግብ 2 2 ፡ ምቹየምርምርና የፈጠራ ስራ ምህዳር በመፍጠር የተመራማሪዎችንና የፈጠራ ባለሙያዎችን ውጤታማነትማሳደግ

- የሳይንስና ኢንፎርሜሽን ቴክኖሎጂ ተጠቃሚነትን ከፍ ለማድረግ አንድ ዙር የምክክር መድረክ ማዘጋጀት፣

- 1 የፈጠራና የምርምር ውጤቶችን በመለየ የቴክኒክ ድጋፍ ማድረግ፣

- አንድ ዙር ከተማ አቀፍ የፈጠራ ስራዎች ኤግዝብሽን፣ ፓናል ዉይይት ውድድርና የሽልማት ስነ ስርዓት ማካሄድ፣

- ስለ ሳይንስና የቴክኖሎጂ ሳምንት አከባበር ግንዛቤ በመስጠት የሳይንስና ቴክኖሎጂ ሳምንታት ክበባት በተቋቋመባቸው በቁጥር 6 ት / ት ቤቶች እንዲከበሩ ማድረግ፡፡

#### 5.2 የውስጥ አሰራር ዕይታ

##### ግብ 3 ፤ ብቁና ውጤታማአገልግሎትመስጠትየሚችሉተቋማትንመፍጠር

- በዳሰሳ ጥናት መሠረት በከተማው ላሉ ሴክተር መ / ቤት ኃላፊዎችና ባለሙያዎች የኢኮቴ ስልጠና መስጠት በቁጥር 50 ( ወ 30 ሴ 20) ፣
14

Медицинские организации особого типа, заполняют данную таблицу при наличии лицензии на осуществление деятельности для оказания медицинской помощи в амбулаторных условиях, организованного соответствующего подразделения (кабинета) и утвержденной его плановой мощности (таблица 1010 «Мощность (плановое число посещений в смену) поликлиники» формы № 30). Строку 122 «прочие» следует расшифровать. В строке 123 указываются посещения врачей-специалистов, оказывающих помощь в отделении (кабинете, пункте) неотложной медицинской помощи (при наличии его в структуре поликлиники медицинской организации), а также при оказании неотложной медицинской помощи на дому. В строке 124 указываются посещения врачей-специалистов, оказывающих паллиативную медицинскую помощь в отделении (кабинете) паллиативной медицинской помощи (при наличии его в структуре поликлиники медицинской организации). В строке 125 указываются посещения, выполненные выездной патронажной службой для оказания паллиативной медицинской помощи на дому. В строке 126 указывается деятельность психологов в медицинской организации. Показывается деятельность психологов, оказываемая в амбулаторных условиях и в общее количество посещений в табл.2100 не включается. По строкам 124, 125 и 126 графы 6, 7, 8, 11 и 13 не заполняются.

### Таблица 2101

Посещения к среднему медицинскому персоналу учитываются при условии осуществления самостоятельного амбулаторного приема (включая передвижные): фельдшерами, акушерками, в смотровых кабинетах, в кабинетах доврачебного приема, кабинетах неотложной помощи, в пунктах неотложной помощи на дому. В строку 4 таблицы включаются сведения о числе посещений к среднему медицинскому персоналу, ведущему самостоятельный прием, как в пунктах, так и в отделениях и кабинетах неотложной помощи, то есть при наличии соответствующих структурных подразделений, указанных в таблице 1001 по строкам 76. Не учитываются в виде учетной единицы - «посещение» работа среднего медперсонала лабораторий, рентгеновских, физиотерапевтических, лечебно- физкультурных и других вспомогательных отделений (кабинетов), где учету подлежит число отпущенных процедур (выполненных анализов, исследований и др.). Посещения к зубным врачам и гигиенистам стоматологическим в таблицу не включаются. Таблица дополнена строкой 5 «в амбулаториях», где указываются посещения среднего медицинского персонала во врачебных амбулаториях, входящих в состав медицинской организации и самостоятельного юридического лица. В строке 5.1 указываются посещения среднего медицинского персонала, выполненных на передвижных врачебных амбулаториях. Данные должны сопоставляться с таблицей 1003.
GRAAD 8 TOT 12 OUERAFSPRAKE 2023 MAANDAG 31 JULIE 2023 TYD: 16:30 - 19:30 (10 minute per afspraak) BASIS: WIE EERSTE OPDAAG, WORD EERSTE GEHELP!

## AFSPRAKE MET OUERS

Na afloop van die Junie-eks amen wil die skool graag 'n geleentheid aan ons ouers bied om met ons opvoeders oor hul kind se vordering te praat. Ons vertrou dat u ook hierdie geleentheid sal aangryp om te verseker dat die vennootskap tussen u as ouers en die opvoeders maksimaal kan funksioneer. Leerders het reeds hulle rapport ontvang, so elke ouer is dus op hoogte van sy/haar kind se akademiese vordering. Die opvoeders sal in drie lokale ingedeel word en u as ouer kan sonder 'n vaste afspraak die onderwysers spreek op die basis van WIE EERSTE OPDAAG, WORD EERSTE GEHELP! Vanjaar sal u vir die afsprake moet registreer sal u vir die afsprake moet registreer sodat die opvoeders voorbereid kan wees op watter ouers om te verwag. Sien die skakel onderaan die brief. Daar sal stoele in elkeen van die lokale uitgepak word waar op u gerus vir 'n afspraak kan sit en wag. Daar sal ook 'n senior onderwyser in elke lokaal leiding neem wat die ordelike verloop van gebeure sal monitor. Indien u egter nie by al die onderwysers kon uitkom nie, kan u die skool skakel en die betrokke op voeder(s) sal dan met u 'n afspraak reël . Die fokus van die gesprek tussen u en die onderwyser moet die uitslag van die Junie- eksamen wees. Die idee is dat daar gesamentlik op 'n vakverbeteringsplan besluit moet word waarby die leerder, die onderwyser en die ouer moet inkoop. Lokale: Die volgende lokale sal vir afsprake gebruik word: Saal en Sysaal, Creãre-saal in Kunssentrum en Musieksentrum.

## Sien die aangehegte lys vir die indeling van personeel in lokale.

U word hartlik uitgenooi om van hierdie kontakgeleentheid met die opvoeders gebruik te maak.

REGISTRASIE VIR DIE OUERAFSPRAKE SLUIT OP 31 JULIE OM 12:00

U benodig die volgende voor registrasie:

• kind se graad en seksie • kind se graad en seksie Die vanne van die spesifieke opvoeders wat u wil spreek •

SKAKEL VIR REGISTRASIE: https://www.outeniqua.co.za/ouerafsprake/ NB: VUL ASSEBLIEF VIR ELKE KIND 'N APARTE VORM IN.
### 6.4 Queries

The closing date for submitting queries is specified on the title page. All queries regarding this tender should be through the messaging facility on www.etenders.gov.ie , including any omissions which would prevent tenderers from submitting a comprehensive tender. Please submit queries as soon as possible. In circulating responses, queries will be edited to avoid disclosing the identity of the querist and will be circulated to all parties who have expressed an interest in the procurement on the eTenders website.

### 6.5 Extension of the Tender Deadline

The Contracting Authority reserves the right, at its sole discretion, to extend the closing date for receipt of tenders by giving notice in writing (by post or electronic means) to all parties who have expressed an interest in the notice via eTenders no later than six days before the original closing date. Tenderers will be responsible for any costs incurred by them in the event that they are required to attend clarification or other meetings or make a presentation of their proposals.

### 6.6 Tender Validity Period

To allow sufficient time for Tender assessment a Tender Validity period of 12 months is required, this period commencing on the closing date by which the Tenders are to be returned.

### 6.7 Discrepancies between Documents

A pdf version of the Request for Tender has been made available on eTenders. This document will be considered as the primary source document in this procurement process, word versions of documents where they are provided are being made available to assist tenderers in responding to the tender competition. Where there is a discrepancy between a pdf version and a word version, the pdf version will take precedence. Tenderers are requested to notify the Contracting Authority immediately of any anomaly. Where applicable the Contracting Authority will issue amended versions. The Contracting Authority may also have supplied a Tender Response Document as the template to be used in preparing the tender submission. If there is any discrepancy between the Tender Response Document and the Request for Tender please contact the Contracting Authority as soon as possible.

### 6.8 Formatting of Tenders / Amending Tender Documents

Tenderers must ensure the following:

- • The first page of their tender contains all relevant contact information
- • All responses should include page numbers and a contents page
- • Follow, where possible the number structure of the Invitation to Tender
- • Ensure that the tender response is structured in a format for ease of evaluation customised to the RFT

CONFIDENTIAL 18
## Disclaimer

This document issued herewith (“the Document”) is for information only and does not constitute, and shall not be interpreted as, an offer for sale, prospectus, or the basis of a contract. Applicants are recommended to read the documents thoroughly. While all reasonable steps have been taken to ensure that the information set out in the Document is accurate and up to date, no representation or warranty, express or implied, is or will be made or given in relation to the accuracy or the completeness of any information contained in the Document or otherwise provided by or on behalf of the Contracting Authority (in writing or otherwise) to any interested party or its advisers. No responsibility or liability for any loss or damage arising as a result of reliance on these documents, or for the information contained in these documents or for any omission is or will be accepted by the Contracting Authority or by any of its officers, employees, agents or professional advisers. No officer, employee, agent, or professional adviser of the company has any authority to give or make any representation or warranty, express or implied, in relation to such information. The Contracting Authority’s officers, employees, agents, and professional advisers expressly disclaim any and all liability arising out of such documentation or information and any errors or omissions in or from the documents and information. The Contracting Authority reserves the right to discontinue the procurement process at any time.

## Note

Please note that information relating to this Request for Tender, including clarifications and changes, will be published on the Irish Government Procurement Opportunities Portal www.etenders.gov.ie. Registration is free of charge and there is no charge for documents. Please note that the Contracting Authority accepts no responsibility for information relayed (or not relayed) via third parties. The Environmental Protection Agency (EPA) have provided a Tender Response Document as a separate document for tenderers to use in preparing their response to this tender. This document and format must be used.
######## Basis for Disclaimer of Conclusion

The directors did not conduct a count of physical inventory on hand at the end of the year. We were unable to satisfy ourselves concerning the inventory quantities held at 31 December 20XX, which are stated in the statement of financial position at 31 December 20XX. In addition, the introduction of a new computerised accounts receivable system in September 20XX resulted in numerous errors in accounts receivable and inventory. As of the date of our report, management was still in the process of rectifying the system deficiencies and correcting the errors. As a result of these matters, we were unable to determine whether any adjustments might have been necessary in respect of recorded or unrecorded inventories and accounts receivable, and the elements making up the statement of profit or loss and comprehensive income, the statement of changes in equity and the statement of cash flows.

######## Disclaimer of Conclusion

Due to the significance of the matters described in the Basis for Disclaimer of Conclusion paragraph, we were unable to obtain sufficient appropriate evidence to form a conclusion on these financial statements. Accordingly, we do not express a conclusion on these financial statements.

######## Other Matter - Reports Required by the Companies Act of South Africa

The annual financial statements include the Directors' Report as required by the Companies Act of South Africa. The directors are responsible for the Directors' Report. We have read the Directors' Report and, in doing so, considered whether the Directors' Report is materially inconsistent with the financial statements or our knowledge obtained in the independent review, or otherwise appears to be materially misstated. However, due to the disclaimer of conclusion in terms of the International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements , we are unable to report further on the Directors' Report .

[ Independent reviewer's signature ] [ Name of the individual reviewer ] [ Capacity, if not a sole practitioner, e.g. Director or Partner ] Registered Auditor [ Date of the independent reviewer ' s report ] [ Independent reviewer's address ]
Réserve mondiale de semences

Cascade gelée
положении и трудной жизненной ситуации на базе детских оздоровительных учреждений.
10	Работа клубов «Родительская академия» «Ровесник»	2021г - 2023г	ГБУ РА «Красногвардейск ий КЦСОН» (по согласованию)	Оказание консультативно й помощи в решении межличностны х проблем	ГБУ РА «Красногварде йский КЦСОН» (по согласованию)	ГБУ РА «Красногварде йский КЦСОН» (по согласованию)	ГБУ РА «Красногварде йский КЦСОН» (по согласованию)
11	Патронаж семей находящихся в социально-опасном положении	2021г - 2023г	ГБУ РА «Красногвардейск ий КЦСОН» (по согласованию)	Оказание юридической, психологическ ой и гуманитарной помощи	по плану «Красногварде йский КЦСОН» (по согласованию)	по плану «Красногварде йский КЦСОН» (по согласованию)	по плану «Красногварде йский КЦСОН» (по согласованию)
12	Проведение военно- спортивных соревнований «Зарница» среди молодежи допризывного возраста и несовершеннолетних, состоящих на профилактических учетах.	2021г - 2023г	МБУ ДО «ЦДОД» Красногвардейски й район совместно с КДН и ЗП МО «Красногвардейск ий район», управлением образования администрации МО «Красногвардейск	Пропаганда здорового образа жизни, привлечение несовершеннол етних к занятиям физической культурой и спортом, организация	без финансировани я	без финансировани я	без финансировани я.
- - መግለጫ ማዘጋጀት ከስትራቴጂው ጋር ተመጋጋቢ መሆናቸውን ማረጋገጥ፣ - መግለጫ ማዘጋጀት ከስትራቴጂው ጋር ተመጋጋቢ መሆናቸውን ማረጋገጥ፣
- - እንደ አስፈላጊነቱ ስትራቴጂክ እርምጃ በማዘጋጀት ይሆናል፡፡ - እንደ አስፈላጊነቱ ስትራቴጂክ እርምጃ በማዘጋጀት ይሆናል፡፡
- 2. የሴክተሩን ግብ ወደ ዓመታዊ የአፈፃፀም ዕቅድ በመመንዘር ዋናና ደጋፊ የሥራ ሂደቶች የየራሳቸዉን ድርሻ ከተቋሙ ዕቅድ ያዘጋጃሉ፡፡
Date: Date: Monday June 2020 LO: I can use my phonics to write words.
10. Na watter TWEE dinge kan kosbaarhede r.8 binne die konteks van die gedig verwys? \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

11. Hoe word daar in reëls 4 - 6 met die regeringsorganisasies in Suid-Afrika gespot? \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 12. Watter beskuldiging teenoor God is opgesluit in reël 6? \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 13. Waarom word 'n ooievaar in die gedig genoem? \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 14. Wie is die spreker in die gedig? Verduidelik volledig. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 15. Gee 'n sinoniem vir summie r. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 16. Wat wil die spreker met haar kind / baba doen? \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 17. Waarom wil sy dit doen? \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ 18. Pas die verduideliking in Kolom B by die versgedeelte in Kolom A.

KOLOM A	KOLOM B
18.1. 'Frats'	a) Hulle oë sê iets anders as dit wat op die gelukwensing geskryf is.
18.2. 'hy ontsier my huis'	b) Mense wat kom kuier, kyk aanhoudend na die baba.
18.3. 'besoekers staar'	c) Hy maak my huis lelik.
18.4. 'begaan verward'	d) My Downsindroomkind.
18.5. 'freudiaanse glips'	e) Iis innerlik bly dat húlle kind nie gestrem is nie.
18.6. 'ek verduur gelukwensings op papier	f) Hulle is bekommerd en voel jammer, maar weet nie wat om te sê nie.
18.7. 'dankie …myne 'n volmaakte replik a …is'	g) Die spreker verwelkom nie die gelukwensings nie.
18.8. 'terwyl hulle oë sê'	h) Wanneer jy jou verspreek deur iets wat in jou onderbewuste is te sê.
- 17 von 27 - Auszug aus der Internetseite www.123pilze.de - Autor Pilzsachverständiger Bachmeier - Passau

Stand Ausdruck: 20.04.2025 - alle Angaben ohne Gewähr! Daten frei verwendbar mit dieser Herkunftsangabe.

Giftnummer	Namen	Giftart	Gefährlichkeit	Giftreaktion	Latenzzeit	Gegenmaßnahme *
Proxima-Syndrom.	Allen-Norleucin, 2-amino-4,5- hexadienoic acid (allelic norleucine).	Gefährlichkeit: Tödlich	Phase I: Magen- Darm- störungen, Brechdurchfälle, oft nach einiger Zeit ab- klingend. Phase II: Späterbrechen, Nierenschmerzen und Verringerung der Harn- produktion sowie Bluthochdruck. Phase III: Leichte Leberschäden und nach 3-4 Tagen Nierenschäden (Tubulo-interstitielle Nephritis) möglich. Bessere Prognose gegenüber dem Orellanus-Syndrom.	Latenzzeit: 2 bis 17 Tage.	Dialyse, Haemodialyse.
Shiitake-Syndrom (Flagellanten- Dermatitis).	Lentinan	Gefährlichkeit: Leicht giftig.	Sehr schmerzhafte Hautirritationen, Nesselsucht, Eosinophilie. Verursacht meist durch zu wenig gegarten Pilzen.	Latenzzeit: Einige Stunden bis 5 Tage.	Hautirritationen können bis fast 40 Tage bestehen bleiben. Behandlung mit milder Creme. Bei schlimmer Irritation Arzt kontaktieren!
Verunreinigung bei Trockenpilzen durch mitgetrocknete Giftpflanzen.	Verschiedene Pflanzen-Toxine.	Gefährlichkeit: Gefährlich giftig.	Sehr schmerzhaftes Brennen im Mund und sonstigem Speisebereich. Anschwellen der Schleimhäute sowie intensiver Speichelfluss	Latenzzeit: Sekunden.	Kühlen, Kortison… Auf alle Fälle Arzt kontaktieren!

######## * Gegenmaßnahmen leiten grundsätzlich nur der Arzt/Ärztin ein! Link aller Giftpilze

Diese Liste soll nur eine Information sein und entspricht nicht den aktuellen medizinischen und wissenschaftlichen Kenntnissen. Aktuelle Informationen erhalten sie bei den Giftnotrufzentralen (siehe unten), Apotheken oder Fachärzten.

######## ... Und noch ein wichtiger letzter Hinweis: nur wenige Pilzarten sind roh essbar!
(Draft)

observations it is possible to give a more satisfying account of the notions of radical evil and grace presented in Kant's Religion.

## 1. Radical Evil

The Religion begins with the ancient question whether human kind is good or evil by nature. Kant does not disclose his motivation in tackling this question and it seems peculiar in view of the standard understanding of Kantian ethics. In the Groundwork Kant gives a full account to the meaning of the moral good: The moral good is a good will, a will motivated by duty, i.e. respect for the moral law. The essence of morality is encapsulated in the categorical imperative which gives the general form of morally good maxims for willing actions. But if the categorical imperative guiding specific actions is the essence of morality, what is the meaning of the question about the moral character of a person as a whole, and furthermore the moral nature of human kind in general?

There seems to be a discrepancy between the notion of a moral nature and the basic premises of Kantian ethics. The moral law is inextricably bound to the idea of freedom. Only acts of freedom can be morally accountable. Therefore if there is such a thing as a moral nature, it must be related to an act of freedom, something that can be imputed to a person. But if it is an act of freedom, how can it belong to the essence of the human species? And if it is an inborn state of humanity, in what sense a person can be imputed with it? Kant was well aware of this problem:

But lest anyone be immediately scandalized by the expression nature, which would stand in direct contradiction to the predicates morally good or morally evil if taken to mean (as it usually does) the opposite of the ground of actions from freedom, let it be noted that by “the nature of a human being” we only understand here the subjective ground – wherever it may lie – of the exercise of the human being's freedom general2 in (emphasis mine)

The key notion here is that of a “subjective ground”. For Kant every action is an expression of a maxim, a rational ground for action. The maxim of a moral action conforms to the form of the categorical imperative. A subjective ground for the exercise of freedom in general, is therefore a supreme maxim guiding the whole use of the power of choice. Such a supreme maxim can thus be

2
### DEBITEURE

INLEIDEND

'n Debiteur is 'n persoon of instansie wat geld aan die Universiteit verskuldig is vir dienste of goedere gelewer.

Die Universiteit se betalingsooreenkoms is streng 30 dae (geen ooreenkoms vir afbetaling, bv. oor 'n termyn van 6 maande, sal aangegaan word nie). Na 60 dae word rente ooreenkomstig huidige bankkoerse gehef (indien ŉ faktuur as rentedraend uitgereik is). Die Universiteit staan geen korting toe en gee geen afslag aan instansies of persone wat stiptelik betaal nie.

In die meeste gevalle is die betalings wat ontvang word belasbare inkomste. Daarom is dit noodsaaklik dat die kwotasie wat u uitreik altyd BTW insluit. Die inkomsterekening waarop belasbare inkomste verskyn is rekening 5597 (diverse) of rekening 5413 (navorsing).

BEWEGING VAN FONDSE

Debiteure is sinoniem met geld wat op die Universiteit se bankrekening inbetaal word; met ander woorde, wat 'n inkomste vir die Universiteit en natuurlik vir die betrokke KP genereer. Dit is dus altyd inkomsterekeninge wat hier ter sprake is. Die inkomsterekeninge is gelys in die reeks rekeninge wat van 5000 tot 5999 genommer is; uitgawerekeninge is in die reeks 1000 tot 4000 saamgevat. Voorbeeld: belasbare inkomste is 5597, en skryfbehoeftes ( ŉ uitgawe) is 1015.

Daar is egter 'n baie belangrike rekening wat die hele verloop van 'n transaksie kontroleer, vandat die faktuur geskep word totdat die geld werklik ontvang is. Dit is die debiteurekontrolerekening (8312). Sodra die stand van dié rekening [0] is, is die geld werklik op die inkomsterekening beskikbaar - hoewel die skep van die faktuur die illusie skep dat die fondse reeds op die inkomsterekening lê.

Wat gebeur wanneer 'n faktuur geskep word?

### ONTHOU: Vir elke debiet inskrywing moet 'n kredietinskrywing gemaak word.

Stap 1

Met die skep van die faktuur word die debiteurekontrolerekening gedebiteer en die inkomsterekening gekrediteer. Dit lyk op hierdie tydstip of die KP-rekening alreeds die geld ontvang het, hoewel geen geld al werklik inbetaal is nie. Terselfdertyd, omdat dit 'n belasbare inkomste is, word die BTW-kontrolerekening (8721) met 14% gekrediteer. Die KP ontvang dus die bedrag sonder BTW, die BTW-kontrolerekening ontvang die 14% en die debiteurekontrolerekening word gedebiteer (met die volle bedrag).

Opgestel deur:

Afdeling: Debiteure

Okt 2011