Dissertationen zum Thema „Trucks – Standards – South Africa“
Geben Sie eine Quelle nach APA, MLA, Chicago, Harvard und anderen Zitierweisen an
Machen Sie sich mit Top-50 Dissertationen für die Forschung zum Thema "Trucks – Standards – South Africa" bekannt.
Neben jedem Werk im Literaturverzeichnis ist die Option "Zur Bibliographie hinzufügen" verfügbar. Nutzen Sie sie, wird Ihre bibliographische Angabe des gewählten Werkes nach der nötigen Zitierweise (APA, MLA, Harvard, Chicago, Vancouver usw.) automatisch gestaltet.
Sie können auch den vollen Text der wissenschaftlichen Publikation im PDF-Format herunterladen und eine Online-Annotation der Arbeit lesen, wenn die relevanten Parameter in den Metadaten verfügbar sind.
Sehen Sie die Dissertationen für verschiedene Spezialgebieten durch und erstellen Sie Ihre Bibliographie auf korrekte Weise.
Loots, Erik. „HME Management in Mega Mining: Sishen Mine – South Africa“. Thesis, University of Canterbury. Engineering Management, 2013. http://hdl.handle.net/10092/7441.
Der volle Inhalt der QuelleJanse, van Rensburg Heidi. „Standards and indicators for sustainability in South African businesses“. Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/14334.
Der volle Inhalt der QuelleThomson, Steven Michael. „A standards-based security model for health information systems“. Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/718.
Der volle Inhalt der QuelleShika, Matsepane Rebecca. „Radiation safety standards at public hospitals in Limpopo Province, South Africa“. Thesis, University of Limpopo (Turfloop Campus), 2012. http://hdl.handle.net/10386/859.
Der volle Inhalt der QuelleMostert-Wentzel, Karien. „Development of standards for undergraduate community physiotherapy education in South Africa“. Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/32938.
Der volle Inhalt der QuelleThesis (PhD)--University of Pretoria, 2013.
gm2013
Physiology
Unrestricted
Le, Roux Leonard. „Agricultural change and farmworker living standards in post-apartheid South Africa“. Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30961.
Der volle Inhalt der QuelleDu, Toit Engela A. „Certification standards for sustainable game ranching in the Northern Province, South Africa“. Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51648.
Der volle Inhalt der QuelleENGLISH ABSTRACT: Formal systems of environmental management and certification for activities associated with extensive land use, relate mainly to forestry. The emergence of forest certification largely originates from the issue of tropical deforestation and the associated boycott campaigns against tropical timber. At the United Nations Conference on Environment and Development in Rio de Janeiro in 1992, a new set of international norms were set in the form of Forest Principles. These were non-binding and together with international initiatives, such as the Tropical Forestry Action Programme and the International Tropical Timber Organisation have failed to decrease deforestation. New efforts to encourage sustainable forestry through forest certification were made by Non Governmental Organisations which collaborated with the private sector in developing new policy instruments. They followed the trend of eco-labelling in an attempt to link green consumers to producers whose aim it is to improve management practices. The Forest Stewardship Council (FSC) was established. The FSC system relies on forest management principles and criteria approved by itself and is based on performance standards. The International Standards Organisation (ISO) also developed a management standard based on the principle of continuous improvement. ISO developed the ISO 14001 standard for the certification of Environmental Management Systems which is applicable to any industry concerned with the environment. From questionnaire surveys carried out among a sample of private game ranch owners/managers in the Northern Province, current standards of management were established. It was found that private owners/managers rely mostly on their own experience and knowledge. Information about management on game ranches is rarely available and only major concerns and most visible problems are attended to. Guidelines with standards for an Environmental Management System (EMS) according to the ISO 14000 series were drawn up from the results of the surveys and a literature review. A checklist of principles and criteria which could be used for the certification process was also developed. The final objective is to attain quality game ranch management which is environmentally sensitive, socially aware/beneficial and economically viable. This is crucial for the conservation and preservation of the natural systems in South Africa in which private land owners playa major role.
AFRIKAANSE OPSOMMING: Formele omgewingsbestuursisteme en sertifisering vir aktiwiteite wat geassosieer word met ekstensiewe grondbenutting, word hoofsaaklik gekoppel met bosbou. Die konsep van sertifisering het tot stand gekom as gevolg van die omstredenheid rondom ontbossing en die gassosieerde sanksies teen tropiese hout. By die Verenigde Nasies Konferensie oor Omgewing en Ontwikkeling in Rio de Janeiro in 1992 is 'n nuwe stel internasionale norme daargestel in die vorm van Bosbeginsels. Hierdie was nie-bindend en saam met internasionale inisiatiewe soos die Tropiese Bos Aksie Program en die Internasionale Tropiese Hout Organisasie het hulle gefaal om ontbossing te verminder. Nuwe pogings om volhoubare bosboupraktyke aan te moedig is aangewend nadat Nie-Regering Organisasies en die privaatsektor saamgewerk het om nuwe beleidsinstrumente te ontwikkel. Hulle het die neiging vir die "eko-etiket" nagevolg in 'n poging om omgewingsbewuste verbruikers in kontak te bring met produseerders wat gemoeid is met verbeterde bestuurspraktyke. Die Forest Stewardship Council (FSC) het tot stand gekom en hulle sisteem sluit bosbestuursbeginsels en kriteria in wat deur hulleself goedgekeur is en gebaseer is op werkverrigtingstandaarde. Die Internasionale Standaarde Organisasie (ISO) het ook 'n bosbestuurstandaard opgestel gebaseer op die beginsel van kontinue verbetering. ISO het die ISO 14001 standaard opgestel vir Omgewingsbestuursisteme wat van toepassing gemaak kan word op enige industrie wat gemoeid is met die omgewmg. Na afhandeling van vraelys opnames onder privaat wildsplaas eienaars/bestuurders, is daar vasgestel wat die standaard van bestuur tans in die Noordelike Provinsie is. Privaat eienaarsIbestuurders maak meestal staat op hulle eie ondervinding en kennis. Inligting oor die bestuur van die wildsplase is nie geredelik beskikbaar nie en slegs die mees sigbare en grootste probleme word bestuur. 'n Riglyn met standaarde vir 'n Omgewingsbestuursisteem volgens ISO is opgestel vanaf resultate van die opnames en 'n literatuurstudie asook 'n "Checklist" wat beginsels en kriteria insluit wat gebruik kan word in die sertifiseringsproses is ook ontwerp. Die finale doel is om kwaliteit bestuur te bewerkstellig wat omgewingsensitief, sosiaal bewus/voordelig en ekonomies lewensvatbaar is. Laasgenoemde is uiters belangrik aangesien privaat grondeienaars 'n sleutelrol speel in die bewaring en preservering van die natuurlike sisteme in Suid-Afrika.
Law, Melanie Ann. „The development of professional standards for editing in South Africa /|cM.A. Law“. Thesis, North West University, 2010. http://hdl.handle.net/10394/12826.
Der volle Inhalt der QuelleM.A., Language Practice, North-West University, Vaal Triangle Campus, 2010
Danster, Franscesca Olivia. „An evaluation of the assessment criteria of the Unit Standard 115789“. Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/1215.
Der volle Inhalt der QuelleShippey, Theodore Clive. „Standards and quality in higher education“. Thesis, Cape Technikon, 1994. http://hdl.handle.net/20.500.11838/1987.
Der volle Inhalt der QuelleThe main hypothesis underlying this study has been formulated on the basis of an identified need in the Republic of South Africa (RSA) for a means of ensuring and preserving acceptable standards (by international norms) and quality in higher education. It has been assumed that this need may partially be met by the adaptation of selected overseas systems of quality control and systems of evaluation and accreditation of standards. The emphasis throughout is on intelligent, selective adaptation of successful attempts at controlling and managing standards and quality in higher education. One of the primary reasons for the establishment of a model for the preservation and enhancement of standards in higher education in the RSA, becomes clear when one identifies the emergence of a growing number of aspirant students. Many of those students attended schools where neither the tuition nor the facilities provided a suitable foundation for further studies at an advanced level. A further need for such a model is related to great pressures to lower standards which are being exerted by political and social groups and the prevailing views amongst many educators that a decrease in standards is inevitable. The hypotheses that will be tested include the assumption that a lowering of standards will seriously affect industry, commerce, and the whole social fabric and ultimately the credibility of South Africa's higher educational institutions and the acceptability of their graduates. This study is therefore aimed primarily at focusing attention on the need for an awareness amongst the higher educational community, and other communities, of the implications of vastly increased enrolments of under-prepared students.
Mamatu, Ntombizonke Lydia. „A critical perspective of national norms and standards of school funding in Eastern Cape East London District“. Thesis, University of Fort Hare, 2009. http://hdl.handle.net/10353/303.
Der volle Inhalt der QuelleDase, Bonginkosi. „Impact of ISO 9000 certification on quality management practices among SMEs in the Western Cape, South Africa“. Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2383.
Der volle Inhalt der QuelleThe study has been carried out on impact of implementing ISO standards on SMEs to seek general evaluation of its benefits. The purpose of this paper is to outline the benefits of ISO implementation on South African small- and medium-sized enterprises (SMEs). The SME sector is the backbone of developed economies, which is regarded as the engine of growth for economies all over the world. For developing countries, SMEs often offer the only realistic prospects for increases in employment since they employ the largest percentage of the workforce population. With the trend towards global market orientation and trade liberalisation, SMEs are moving towards implementing quality systems. The empirical study aims to explore current implementation of quality management tools and advanced improvement techniques in the Western Cape SMEs, in order to understand what factors impact on how quality control is managed. Two main categories are analysed, namely tangible and intangible. This study will assist other SMEs in developing countries on ISO 9000 implementation. This study is restricted to small and medium-sized companies in South Africa implementing ISO system and other quality tools or techniques. Data collection of this study is done based on a combination of survey questionnaires and interviews with managers, supervisors and general staff.
Steyn, Jacobus Nicolaas. „'n Makro-perspektief op kwaliteitsversekering in hoer onderwys : relevansie van die Britse en Nederlandse ervarings vir technikons in Suid Africa“. Thesis, Cape Technikon, 1992. http://hdl.handle.net/20.500.11838/1882.
Der volle Inhalt der QuelleQuality assurance has emerged as a vital element in tertiary education management at both the macro- and the institutional levels in the Netherlands as well as the united Kingdom. Although, from the nature of the matter, the situation in South Africa would obviously differ from that in these two respective countries, it is clear that universities and technikons may both learn considerably from the British and Dutch experiences. However, in this study the focus will be on technikons. In both the Netherlands and Britain comprehensive quality assurance systems have been established within the realm of higher education during the past decade. Although this phenomenon was largely prompted by external pressures, educational institutions themselves, individually and collectively, contributed substantially to the present system. Characteristic of the Dutch and British dispensations is the willingness on the part of the authorities to create structures for quality assurance. Such structures are still largely absent in South Africa. Compared to the British and Dutch systems, there is, particUlarly within local university education, very little by way of collective structures and actions towards ensuring quality. The link between quality of education and state funding is well established in the overseas countries studied. As a corollary to this, various measuring instruments have been developed for the purpose of determining quality. In this respect it is significant that in the United Kingdom the emphasis is on performance criteria, while in the Netherlands preference is given to peer evaluation. Although the State may through its actions do a great deal to ensure quality of education, individual institutions cannot escape accountability for the development of self-evaluation systems and promoting an internal quality culture and value system aimed at enhanced quality. However, in the process it is important to maintain a balance between efficiency in terms of management and effectiveness in terms of output.
Shepherd, Robyn. „Meeting the minimum standards of the Palermo Protocol: The case of South Africa“. University of the Western Cape, 2019. http://hdl.handle.net/11394/6823.
Der volle Inhalt der QuelleThis research is aimed at evaluating the adequacy and effectiveness of the legal framework dealing with human trafficking in South Africa. To achieve this purpose, a comprehensive overview of the punishment, prevention of human trafficking in South Africa was looked into as well as victim protection. An overview of the history of slavery and an analysis of the modern conceptualisation of human trafficking indicate that human trafficking is a highly complex concept, and that there are various approaches to the understanding of the concept of human trafficking. There are various definitions of trafficking found in international instruments of which the most important has been identified as that contained in the Palermo Protocol. The definitions vary also because trafficking is closely related to the phenomena of migration, slavery and smuggling of humans. The study further identifies some significant root causes of trafficking The research concedes that although common-law crimes, statutes and transitional legislation can be utilized to challenge some trafficking elements, these offences are not comprehensive enough to amply deal with the crime’s complexities and provide only a fragmented approach to combating the crime. The study shows that South Africa has adopted specific legislation, namely the Trafficking Act. The research further establishes also that international, regional and sub-regional instruments on trafficking and related aspects of trafficking provide guidelines for developing effective strategies to deal with trafficking within the region. The counter-trafficking strategies as found in treaties, protocols, declarations and resolutions, which focus specifically on combating trafficking and those with a human-rights focus, obliges States to prosecute traffickers, protect those who are vulnerable to trafficking as well as those already trafficked and establish measures for prevention. This research further highlighted the importance of preventing human trafficking which starts with government but non- governmental organisations play a vital role in this element as well.
Le, Roux Martyn. „Defect in the South African construction industry“. Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1020320.
Der volle Inhalt der QuelleMayongo, Nwabisa. „Evaluating the quality of the national government self-help housing scheme in the Western Cape; before and after NHBRC involvement“. Thesis, Cape Peninsula University of Technology, 2018. http://hdl.handle.net/20.500.11838/2819.
Der volle Inhalt der QuelleAccording to Section 26 (1) of the constitution of Republic of South Africa, everyone has a right to have a satisfactory house to restore and honour the dignity of the South Africans. However South African government implemented several housing programmes to bridge the gap of housing backlog in South Africa. One of the housing programmes that South African government implemented is People Housing Process (PHP). It was approved in 1998 by South African government. South African government shifted focus on the quality of houses and mainly focused on the quantity of houses delivered through the financial year. There have been a lot of quality complaints on PHP. The quality defects are signs of foundation failures, cracks on foundations, water flooding around the houses, water not properly channelling to the drain, cracks on walls, dampness of walls, mould on walls, water seeping through the windows, poorly applied external plaster, incorrect bonding of internal walls to external walls, walls that are not straight walls, sagging ceiling panels, gable not properly filled with mortar, roof structure not properly tied up, sagging roof coverings, roof leaks, sagging roof tiles and ridges, rust on painted iron material, poor quality of blocks used, insufficient cement on mortar mix and peeling off paint. National Home Builders Registration Council (NHBRC) are the custodians of the home building industry. They were excluded from PHP from 1998 till March 2012. NHBRC was approved to inspect PHP house in April 2012. Thus, the aim of the study was to compare the houses that were built before NHBRC involvement in PHP with those that were built after NHBRC involvement in PHP. The sample included 50% of each of the two groups (those in houses built without NHBRC involvement and those built with NHBRC involvement), the research involved at least 50 respondents per group (McMillan, et al 2001:177 – recommends 15 respondents per group). The sample size per group has been put at 50 since the larger the sample the higher the accuracy. The study is classified as quantitative research because it intended to quantify the variation in occurrence, situation, problem or issue; the information was gathered using predominantly quantitative variables and the analysis was geared to ascertain the magnitude of the variation. The findings of the study revealed that the quality of the houses that were built under PHP programme before NHBRC intervention on PHP was not up to standard however the quality on those that were built after NHBRC involvement improved. Therefore it is recommended for Western Cape government to implement the rectification programme which was approved by National Department of Human Settlements in 2009 mainly focusing on houses that have been severely structurally compromised and are regarded as unfit for human habitation as it poses a threat to the health and safety of the occupants (The National Housing Code, 2009: 11-13).
Pretorius, Adeline. „An assessment of the comprehension of the preliminary 2007 version of the South African paediatric food-based dietary guidelines for Northern Sotho infants 6–12 months of age in Soshanguve and Ga-Rankuwa“. Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/96978.
Der volle Inhalt der QuelleENGLISH ABSTRACT: Introduction Malnutrition, in both adults and children, is a problem worldwide with negative health consequences. The World Health Organization (WHO) and Food and Agricultural Organization (FAO) of the United Nations (UN) therefore initiated the implementation of country-specific food-based dietary guidelines (FBDGs) to be used as an educational tool to address nutrition-related health issues. They further suggested consumer testing to evaluate the comprehension and cultural acceptability thereof prior to the release of country-specific FBDGs. Focus group discussions (FGDs) were recommended for consumer testing. Aim The aim of this study was to assess the comprehension and applicability of the 2007 version of the preliminary South African paediatric food-based dietary guidelines (PFBDGs) for healthy infants aged 6–12 months in Soshanguve and Ga-Rankuwa. Specific objectives included qualitative evaluation of exposure to preliminary PFBDGs, participants’ interpretation thereof, cultural acceptability and practical application of the guidelines. Socio-demographic information was collected to determine whether these factors could potentially exert an influence on the comprehension and applicability of the FBDGs. This study could further inform emerging efforts to update public health initiatives to educate mothers/caregivers of infants. Methodology An observational, cross-sectional study design was followed, incorporating both qualitative and quantitative research methods. FGDs were utilised to assess comprehension of the PFBDGs and gather insight into perceptions, attitudes and appropriateness of the PFBDGs. Quantitative data were collected by means of a questionnaire regarding the socio-demographic profiles of participants. Setting This study focused on two small, densely populated towns, Soshanguve and Ga-Rankuwa, in the north western district of Tshwane in the Gauteng province of South Africa. The areas represent relatively low socio-economic communities that include a mix of formal and informal urban setting. Participants Twenty-seven Northern Sotho-speaking mothers and caregivers of infants aged 6–12 months participated in a total of six FGDs. Each FGD was attended by between three and six participants. Results None of the participants had previous exposure to the PFBDGs, although they were familiar with most of the concepts. Guidelines were generally well received and understood, but a few were misinterpreted; particularly those pertaining to “enjoy time with your baby”, “increase your baby’s meals to five times per day” and “teach your baby to drink from a cup”. These needed further explanation and rephrasing by the investigator to improve their comprehensibility. The guideline pertaining to breastfeeding was the most familiar, well accepted and most generally applied. Quantitative results indicated no significant difference between the socio-demographic profiles of participants in Soshanguve and Ga-Rankuwa. Participants’ education level, employment status and housing conditions were considered a good representation of the population. It appears that socio-demographic circumstances may affect exposure to, and interpretation and application of the PFBDGs. Conclusion Many of the adjustments recommended from this research is consistent with the changes incorporated in the recently published revised PFBDGs. Supportive documentation, educational material and health campaigns tailored to specific socio-demographic groups may further enhance the interpretation of the revised guidelines and their exposure to the public, once tested and adopted.
AFRIKAANSE OPSOMMING: Inleiding Wanvoeding onder kinders en volwassenes, is ʼn wêreldwye probleem wat, as dit nie aangespreek word nie, ernstige gesondheidsgevolge kan inhou. Die Wêreldgesondheidsorganisasie (WGO) en die Voedsel-en-landbou-organisasie (VLO) het die implementering van voedselgebaseerde dieetriglyne (VGDR) spesifiek aan elke land geïnisieer sodat dit as opleidingshulpmiddel kan dien om voedselverwante gesondheidsprobleme op te los. Daar is voorgestel dat verbruikers die riglyne in fokusgroepbesprekings (FGBs) evalueer om begrip en die kulturele toepaslikheid van bevolking-spesifieke riglyne te toets voordat dit bekendgestel word. Doel Die doel van die studie was om begrip en die toepassing van die 2007 weergawe van die voorlopige Suid-Afrikaanse pediatriese voedselgebaseerde dieetriglyne (PVGDR) vir gesonde kinders van 6–12 maande te bepaal. Spesifieke doelwitte het kwalitatiewe evaluering ten opsigte van blootstelling, deelnemers se interpretasie, kulturele aanvaarbaarheid en praktiese toepassing van die riglyne ingesluit. Sosiodemografiese inligting is ingesamel om te bepaal of daar ʼn verband bestaan tussen hierdie omstandighede en die begrip en toepassing van PVGDR’s. Hierdie studie kan toekomstige pogings ondersteun om openbare-gesondheidsprogramme by te werk en om moeders en versorgers oor babas in te lig. Ontwerp Die studieontwerp was ’n waarnemende deursnit met kwalitatiewe en kwantitatiewe navorsingsmetodes. FGBs was gebruik om die begrip van die PVGDR’s te bepaal en insigte oor die persepsies, houdings en geskiktheid van die PVGDR’s in te samel. Kwantitatiewe data is ingesamel met ʼn vraelys oor die sosiodemografiese profiele van deelnemers. Omgewing Die studie het gefokus op twee klein, digbevolkte stedelike gebiede, Soshanguve en Ga-Rankuwa in Tshwane, die noord-westelike distrik van die provinsie Gauteng in Suid-Afrika. Die areas verteenwoordig relatief lae sosio-ekonomiese gemeenskappe met ʼn mengsel van formele en informele stedelike nedersettings. Deelnemers Die studiegroep het 27 Noord-Sotho-sprekende moeders en versorgers ingesluit wat aan altesaam 6 FGB’s deelgeneem het. Tussen drie en ses deelnemers het elke FGB bygewoon. Resultate Geen deelnemers was voorheen aan PVGDR’s blootgestel nie, hoewel die meerderheid met meeste van die begrippe bekend was. Die riglyne was oor die algemeen goed aanvaar en verstaanbaar, maar ʼn paar was verkeerd geïnterpreteer; veral “geniet tyd saam met jou baba”, “vermeerder jou baba se maaltye na vyf kere per dag” en “leer jou baba om uit ʼn koppie te drink”. Verduideliking en herformulering was nodig om begrip te verbeter. Die riglyne oor borsvoeding was die bekendste, was die beste aanvaar en was in die algemeen toegepas. Kwantitatiewe resultate het aangedui dat die sosiodemografiese profiel van deelnemers uit Soshanguve en dié uit Ga-Rankuwa nie beduidend verskil nie. Deelnemers se opleidingsvlak, werkloosheidstatus en huislike omstandighede het die populasie goed verteenwoordig. Daar is bevind dat sosiodemografiese omstandighede blootstelling aan en begrip en toepassing van PVGDR’s kan beïnvloed. Gevolgtrekking Baie van die wysigings wat voorgestel is deur hierdie studie, stem ooreen met die verandering wat aangebring is in die onlangs gepubliseerde hersiene PVGDR’s. Ondersteunende dokumente, opvoedkundige materiaal en gesondheidsveldtogte vir spesifieke sosiodemografiese groepe sal die korrekte interpretasie van riglyne asook openbare bewusmaking bevorder. Die riglyne kan, met minimale aanpassings, suksesvol as ʼn voedingsverwante opvoedkundige hulpmiddel in die gemeenskap gebruik word. Baie van hierdie aanpassings is reeds aangebring tydens die ontwikkeling van die veranderde PVGDR’s. Die bevindinge van die studie kan ʼn kernbydrae tot die voorstelle lewer, en aanduidings vir voorstelle vir verdere ontwikkeling en evaluering oplewer.
Pienaar, Mario Morne. „Die noodsaaklikheid van 'n rekeningkundige verslagdoeningsraamwerk vir klein en medium grootte entiteite“. Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52782.
Der volle Inhalt der QuelleENGLISH ABSTRACT: THE NECESSITY OF A FINANCIAL REPORTING FRAMEWORK FOR SMALL AND MEDIUM-SIZED ENTITIES Financial statements are prepared annually for all types of businesses and for a wide variety of users that require specific information in order to make certain decisions. The majority of users of the financial statements of larger companies, especially listed public companies, use the information in fmancial statements to make investment decisions, since they are unable to obtain fmancial information in any other way. However, the users of the financial statements of small and medium-sized entities have a legal and/or inferential right to request further financial information to enable them to make certain decisions. Thus, users of fmancial statements are classified according to their right to obtain fmancial information. To protect the right of the users of larger entities, it is necessary to compile fmancial statements in accordance with a financial reporting framework that includes certain requirements regarding the measurement and recognition of transactions, as well as the minimum information that needs to be disclosed to these users. This fmancial reporting framework has been adapted over the years to protect investors. Small and medium-sized entities are legally compelled to comply with the same reporting framework at a high cost, even if such users had no need for all the information. To assist small entities (that are of great value to the economy) in saving these costs whilst still setting a standard, different international models were implemented that have encouraged South Africa to follow the same path. To make a success of the South African model, two criteria should be met. Firstly, the qualification requirements for an entity should be based on qualitative criteria, such as the right of users to obtain further information, before such entities can comply with the accounting standards set for small and medium-sized entities. Secondly, simpler and more understandable financial statements should be the result of the application of these new financial standards. This is only possible if the measurement and recognition criteria as well as the disclosure requirements of the current accounting standards are adjusted to meet the needs of smaller entities. These adjustments, as well as the implementation of new accounting standards are discussed in this study, after which the writer reaches the conclusion that a financial reporting framework for small and medium-sized entities is necessary for the upcoming South African economy.
AFRIKAANSE OPSOMMING: DIE NOODSAAKLIKHEID VAN 'N REKENINGKUNDIGE VERSLAGDOENINGSRAAMWERK VIR KLEIN EN MEDIUM GROOTTE ENTITEITE Finansiële state word jaarliks vir alle tipe ondernemingsvorme opgestel VIT gebruik deur 'n wye verskeidenheid gebruikers wat elkeen spesifieke inligting benodig om bepaalde besluite te neem. Die oorgrote meerderheid gebruikers van groter en veral genoteerde publieke maatskappye, moet op grond van die finansiële inligting soos vervat in die fmansiële state hul beleggingsbesluite neem aangesien hulle nie ander finansiële inligting kan bekom nie. Aan die ander kant beskik feitlik al die gebruikers van klein en medium grootte entiteite oor 'n wetlike en/of afgeleide reg om verdere fmansiële inligting aan te vra wanneer dit benodig word om bepaalde besluite te neem. Gebruikers van fmansiële state word dus geklassifiseer op grond van die reg tot die verkryging van fmansiële inligting. Om hierdie reg te beskerm by veral die gebruikers van finansiële state van groter maatskappye, is dit noodsaaklik dat fmansiële state ooreenkomstig 'n rekeningkundige verslagdoeningsraamwerk opgestel word. Hierdie raamwerk behoort vereistes uiteen te sit aangaande die meting en erkenning van transaksies, asook die minimum inligting wat geopenbaar moet word aan die gebruikers. Hierdie rekeningkundige verslagdoeningsraamwerk is egter oor die jare baie aangepas om beleggers te beskerm. Klein en medium grootte entiteite is wetlik verplig om teen hoë koste ook daaraan te voldoen, ten spyte daarvan dat die gebruikers van hierdie entiteite nie die inligting gebruik nie. Ten einde klein entiteite (wat van groot waarde in 'n ekonomie is) van hierdie onnodige koste te spaar en steeds 'n riglyn daar te stel, is verskeie internasionale modelle geïmplementeer en is Suid-Afrika aangespoor om dieselfde pad te volg. Om die Suid-Afrikaanse model werkbaar te maak, is twee komponente noodsaaklik. Eerstens moet die toelatingskriteria gegrond word op kwalitatiewe kriteria, soos die reg van gebruikers om verdere inligting te bekom. Entiteite moet aan hierdie kriteria voldoen alvorens die nuwe rekeningkundige standaarde vir klein en medium grootte entiteite toegepas mag word. Tweedens behoort vereenvoudigde en maklik verstaanbare finansiële state die gevolg van die toepassing van hierdie nuwe rekeningkundige standaarde se inhoud te wees. Dit is slegs moontlik indien die metings- en erkenningskriteria, asook die openbaarmakingsvereistes van die huidige rekeningkundige standaarde aangepas word om aan kleiner entiteite se behoeftes te voldoen. Hierdie aanpassmgs, asook die implementering van nuwe rekeningkundige standaarde word in die studie bespreek, waarna die skrywer tot die gevolgtrekking kom dat 'n rekeningkundige verslagdoeningsraamwerk vir klein en medium grootte entiteite 'n noodsaaklikheid vir die opkomende Suid- Afrikaanse ekonomie is.
Qabaka, Brenda. „Factors affecting a performance management system at South African Airways“. Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/8360.
Der volle Inhalt der QuelleSmith, Heidi Helette. „Evaluering van twee groepe dubbelgenoteerde maatskappye, wat op die JSE Sekuriteitebeurs van Suid-Afrika genoteer is, vir suksesvolle omskakeling na internasionale finansiele verslagdoeningstandaarde teen 2005“. Thesis, Stellenbosch : University of Stellenbosch, 2005. http://hdl.handle.net/10019.1/1911.
Der volle Inhalt der QuelleThe fact that investors increasingly invest in companies from another country than the investor himself and the consequential globalisation of capital markets, resulted in the European Parliament and Council (EP) accepting Regulation No. 1606/2002 during 2002. The consequence of the regulation was that uniform accounting standards had to be implemented throughout the European Union (EU). The accounting standards that were accepted, are the International Financial Reporting Standards (IFRS) (previously known as International Accounting Standards (IAS)). The regulation further determined that the effective date of this required compliance with IFRS was 1 January 2005. At the time when the regulation was accepted, most companies that were listed on the JSE Securities Exchange of South Africa (JSE) still prepared their financial statements in accordance with South African Statements of Generally Accepted Accounting Practice (South African SGAAP). The implication of the acceptance of the regulation by the EP was that in the event that a company was not only listed on the JSE but also on a stock exchange in the EU, the financial statements of that company would have to be prepared in accordance with IFRS. In this study two groups of companies were selected for evaluation. The one group consists of companies with a primary listing on the JSE and a secondary listing in the EU (first group) and the other group has a primary listing in the United Kingdom (UK) and thus the EU, with a secondary listing on the JSE (second group). The purpose of the study is to identify the implications of the acceptance of abovementioned regulation on the financial reporting of the selected companies. Firstly, a study was made of the differences between the Generally Accepted Accounting Practice of the United Kingdom (UK GAAP) and IFRS. The reason for this largely relates to the fact that there are still substantial differences between these two sets of accounting standards. No such study was conducted in respect of differences between South African SGAAP and IFRS as South African SGAAP was completely replaced by IFRS during 2004 and hence no differences exist any more. The only exception relates to the 500 series of standards that are unique to South Africa. There are, however, only two issued standards in this series and hence no further attention was paid to that. Hereafter the 2002 financial statements of all the selected companies were evaluated by measuring it against an IFRS disclosure checklist for 2002. The purpose was to identify the extent to which the selected companies comply with IFRS by focusing on the areas with regards to which they do not comply with IFRS. It was found that the companies of the first group largely fail to comply with IFRS in respect of matters of disclosure, whilst the second group of companies sometimes also, in their application of recognition requirements and measurement guidelines, used different practices to those suggested by IFRS. This was largely attributable to the fact that there are substantial differences between UK GAAP and IFRS, whilst South African SGAAP and IFRS already were very similar until recently. Consequently, questionnaires were sent to interested selected companies in which they could give feedback on their level of awareness and perceptions of the required transition to IFRS by 2005 as well as the procedures that they have followed or will follow in their process of transition to IFRS. Fourthly the 2003 financial reports of the selected companies were evaluated for compliance with IFRS by measuring it against the IFRS disclosure checklist that would be applicable on their 2004 financial periods. This was done in order to determine whether the selected companies showed any progress in their level of compliance with IFRS. This process also identified which IFRS, which were issued during 2003/2004, will be applicable on the 2004 or later financial periods of the selected companies, as these are further areas that will demand the attention of the selected companies in their process of becoming IFRS compliant. It was found that all selected companies showed rather little progress in their level of IFRS compliance. It is however concerning that even though South African SGAAP were previously very narrowly aligned with IFRS, the companies of the first group still fail to comply with fairly simple disclosure requirements. It would thus appear that they do not take the process of transition to IFRS serious enough. The fact that the second group of companies also did not make much progress can still be justified by the fact that UK GAAP were not aligned closer to IFRS during 2003 and most of the selected companies were still busy with the planning process for the transition to IFRS. It is expected that the financial statements of these companies will display substantial progress in their 2004 financial periods. Finally the compliance mechanisms were studied in order to determine which processes are in place to ensure that companies will indeed comply with IFRS. This study was done in respect of the EU, the UK and South Africa. All three these regions either already have or will have bodies in the near future that will have the task of evaluating the financial statements of listed companies for IFRS compliance. The conclusion is however that as a result of the negative consequences of noncompliance with IFRS sufficient factors do exist that will motivate companies to fully comply with IFRS. In addition, the listing requirements of the JSE has changed and financial reporting in accordance with IFRS is now a requirement.
Mali-Swelindawo, Bongiwe Lorreta, und Bingwen Yan. „South African public sector property management: a performance model“. Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/21185.
Der volle Inhalt der QuelleLong, Kelly Ann. „The teaching practice component of initial teacher education: a social justice approach“. Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/60200.
Der volle Inhalt der QuelleGathongo, Johana Kambo. „Labour dispute resolution in Kenya: compliance with international standards and a comparison with South Africa“. Thesis, Nelson Mandela Metropolitan University, 2018. http://hdl.handle.net/10948/23980.
Der volle Inhalt der QuelleNaledzani, Zwiafhela. „An economic assessment of the implications of changes in wheat quality standards in South Africa“. Diss., University of Pretoria, 2018. http://hdl.handle.net/2263/65924.
Der volle Inhalt der QuelleDissertation (MSc (Agric))--University of Pretoria, 2018.
Agricultural Economics, Extension and Rural Development
MSc (Agric)
Unrestricted
Parker, Sakena. „Distributive- and procedural justice: towards understanding fairness perceptions of performance appraisals in a national government department office, Chief Directorate Surveys and Mapping“. Thesis, University of the Western Cape, 2006. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_5681_1183429128.
Der volle Inhalt der QuellePerceptions of performance management in the South African Public Sector was characterised by high levels of unfairness owing to a bias in favour of those individuals that can write essays well. The essays would provide the evaluation team with an indication of the achievement of the individual as its relates to job performance, knowledge, insight, interpersonal relations and leadership qualities. Although the Performance Management system has changed from what was called the Performance Appraisal System to the Personnel Performance Management System that involves both supervisor and employee inputs, fairness perceptions remain unchanged. This study aimed to ascertain perceptions of fairness toward performance appraisals amongst public service raters and ratees on Level 1 to 12 who are subject to use the Personnel Performance Management System in the office of a public service organisation: National Department of Land Affairs Chief Directorate : Surveys and Mapping.
Lutchmun, Thashveen. „Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market“. Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017537.
Der volle Inhalt der QuelleDu, Toit Nazli. „Social workers experiences and perceptions of performance appraisal within a social services department at the provincial government of the Western Cape“. Thesis, University of the Western Cape, 2004. http://etd.uwc.ac.za/index.php?module=etd&.
Der volle Inhalt der QuelleNel, Nico. „An analysis of the perceptions of non-bargaining unit employees of the performance management system at Transnet Engineering“. Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/5531.
Der volle Inhalt der QuelleHeyns, M. W., und M. Mostafa Hassan. „South Africa Class F Fly Ash for roads : physical and chemical analysis“. Interim : Interdisciplinary Journal, Vol 13, Issue 3: Central University of Technology Free State Bloemfontein, 2013. http://hdl.handle.net/11462/310.
Der volle Inhalt der QuelleFly Ash is a by-product at thermal power stations, also otherwise known as residues of fine particles that rise with flue gases. An industrial by-product may be inferior to the traditional materials used construction applications, but, the lower the cost of these inferior materials make it an attractive alternative if adequate performance can be achieved. The objective of this study is to evaluate the chemical and physical effectiveness of self-cementing fly ashes derived from thermal power stations for construction applications with combined standards. Using laboratory testing specimens, suitable types of Fly Ashes namely: Kendal Dump Ash, Durapozz and Pozzfill, were tested to the required standards to evaluate the potential properties. All three Fly Ashes have been classified as a Class F Fly Ash, which requires a cementing agent for reactions to take place and for early strength gains in the early stages of the reaction processes. The Fly Ashes conformed to the combination of standards and have shown that the proper reactions will take place and will continue over period of time. The use of fly ash is accepted worldwide due to saving in cement, consuming industrial waste and making durable materials, especially due to improvement in the quality fly ash products.
Jantjies, SO. „A critical evaluation of the effectiveness of performance appraisal in the Western Cape Provincial Treasury (WCPT)“. Thesis, Cape Peninsula University of Technology, 2006. http://hdl.handle.net/20.500.11838/1634.
Der volle Inhalt der QuelleThe Constitution of the Republic of South Africa, Act 108 of 1996, instructs the Public Service Commission (PSC) to propose measures to ensure effective and efficient performance in the public service, which includes National and Provincial Departments (1996:108).Various view points on this issue have been expressed why even some hard working staff members of the Western Cape Provincial Treasury (WCPT) are found to be surprised and disappointed over the performance management process especially, when their hard work throughout the year goes unnoticed or are under-rated by their superiors.The bias scoring by certain performance evaluators also causes plenty of animosity, hostility and resentment among colleagues because "friendly" staff is prejudiced ahead of other staff.The Public Service Act 103 of 1994 states that an executive authority has powers and duties regarding the performance management of officers and employees of that office or department (1994:14). "... a head of department shall be responsible for the efficient management and administration of his or her department, including the effective utilisation and training of staff..." .
Matete, Kenevoe Rose. „The implications of the 2014 construction regulations for the Department of Public Works procurement system“. Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/10309.
Der volle Inhalt der QuelleZwane, Themba Lambert. „The role of performance management in the motivation of employees : a case study“. Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1090.
Der volle Inhalt der QuelleSieberhagen, Charlotte. „Employee health and wellness practices in South Africa / Charlotte Sieberhagen“. Thesis, North-West University, 2008. http://hdl.handle.net/10394/2075.
Der volle Inhalt der QuelleDlamini, Buyi P. „Housing knowledge of final year student teachers at Esikhawini College of Education : implications for the development of housing unit standards“. Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53450.
Der volle Inhalt der QuelleENGLISH ABSTRACT: The provision of housing in South Africa is a national priority. As many aspirant homeowners are first-time homeowners, they are not necessarily informed about the pitfalls of home ownership. Although the Government has attempted short-term solutions aimed at equipping these housing consumers with the necessary knowledge and skills to make informed and responsible housing-related decisions, research pointed to the need for a sustainable longterm solution in the form of education and training of the housing consumer. There must be a concentrated effort to provide housing education to consumers, since everyone has a constitutional right of access to adequate housing. Unless consumers are equipped with adequate knowledge and information to make informed choices, this right will not be realised and the housing market shall not function effectively. The main objective of the research study was to determine the basic housing knowledge of the senior student teachers of the Esikhawini College of Education in KwaZulu Natal. The second objective was to develop an illustrative Unit Standard for teacher qualification programmes on the fifth level of the National Oualificationa Framework (NOF). The sixteen housing education and training core concepts identified by Serfontein (2001 :120) namely Basic Housing Technology, Community, Cultural Aspects of Housing, Environment, Financial Aspects of Housing, Housing Consumerism, Housing Design and Decoration, Housing Market, Housing Needs, Housing Policy, Legal Aspects of Housing, Resource Management, Role-players in Housing, Sources of Housing Information, Tenure Options and Types of Housing were used to compile a questionnaire which was administered to the senior students of Esikhawini College of Education. The aim was to determine the basic knowledge that respondents possessed. The data collected formed the background for the illustrative Unit Standard for Housing Education that was developed in this research study. The development of Unit Standards for Housing Education is very necessary and timely as the Department of Housing, who seeks to develop a systematic housing consumer education framework for South Africa, have recommended that Housing Education should be included in the formal education curriculum. If the recommendations of the Department of Housing are implemented and housing education is included in the school curriculum, well-qualified and trained teachers would be needed to facilitate the learning of the content. Therefore housing education should be included in student teacher training programmes. The illustrative Unit Standard for Housing Education developed in this research study is ideally suited for this purpose.
AFRIKAANSE OPSOMMING: Die beskikbaarstelling van behuising in Suid-Afrika is 'n nasionale prioriteit. Aangesien baie aspirant huiseienaars nog nie vantevore huise besit het nie, is hulle nie noodwendig ingelig oor die struikelblokke van huiseienaarskap nie. Alhoewel die regering korttermyn pogings aangewend het om behuisingverbruikers toe te rus met die nodige kennis en vaardighede om ingeligte en verantwoordelike behuisingsbesluite te kan neem, toon navorsing dat daar 'n behoefte is aan 'n langtermyn, standhoudende oplossing in die vorm van opvoeding en die opleiding van behuisingsverbruikers. Daar moet 'n doelgerigte strewe wees om behuisingsopvoeding aan verbruikers te verskaf aangesien almal die konstitusionele reg tot gepaste behuising het. Tensy verbruikers toegerus word met gepaste kennis en inligting om ingeligte besluite te kan neem, sal hierdie reg nie gerealiseer kan word nie, en sal die behuisingsmark nie effektief kan funksioneer nie. Die hoofdoelwit van die navorsingstudie was om die basiese behuisingskennis van senior onderwysstudente aan die Esikhawini College of Education in KwaZulu Natal te bepaal. Die tweede doelwit was om 'n Eenheidstandaard vir Behuisingsopvoeding vir onderwysprogramme op die vyfde vlak van die Nasionale Kwalifikasie Raamwerk (NKR) te ontwikkel. Die sestien Behuisingsopvoeding en -opleiding kernkonsepte wat deur Serfontein (2001: 120) geïdentifiseer is, naamlik Basiese Behuisingstegnologie, Gemeenskap, Kulturele Aspekte van Behuising, Omgewing, Finansiële Aspekte van Behuising, Behuisingsverbruik, Behuisingsontwerp en -versiering, Behuisingsmark, Behuisingsbehoeftes, Behuisingsbeleid, Regsaspekte van Behuising, Hulpbronbestuur, Rolspelers in Behuising, Bronne van behuisingsinformasie, Huisverblyfopsies en Tipes Behuising is gebruik om 'n vraelys op te stel wat ingevul is deur die senior onderwysstudente aan die Esikhawini College of Education. Die doel was om die basiese kennis van die respondente te bepaal. Die data wat ingesamel is, het die onderbou gevorm van die Behuising Eenheidstandaard wat in dié navorsingstudie ontwikkel is. Die ontwikkeling van Eenheidstandaarde vir Behuisingsopvoeding en Opleiding is noodsaaklik en tydig vir die Departement van Behuising, aangesien hulle poog om 'n sistematiese behuisingsverbruikers-opvoedingsraamwerk vir Suid-Afrika daar te stel. Die Departement het aanbeveel dat behuisingsopvoeding ingesluit moet word in die formele onderwyskurrikulum. As die aanbevelings van die Departement van Behuising geïmplementeer word, en behuisingsopvoeding in die skoolkurrikulum ingesluit word, sal goedgekwalifiseerde, opgeleide onderwysers benodig word om hierdie inligting aan die leerders voor te hou. Om hierdie rede moet behuisingsopvoeding ingesluit word in die opleidingsprogramme van onderwysstudente. Die Eenheidstandaard vir Behuising wat in hierdie studie ontwikkel is, sou optimaal aangewend kon word vir hierdie doel.
Siebritz, Marjorie Dawn. „Determination of international customer satisfaction levels in terms of service quality at Cape Point National Park“. Thesis, Cape Peninsula University of Technology, 2012. http://hdl.handle.net/20.500.11838/1597.
Der volle Inhalt der QuelleMaritz, Martinus Johannes. „Towards establishing national standards for the classification of construction information in the Republic of South Africa“. Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-07212005-135255.
Der volle Inhalt der QuelleZvidzayi, Tapiwanashe. „Compliance with international standards on compensation for occupational injuries and diseases by Zimbabwe and South Africa“. Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5145.
Der volle Inhalt der QuelleThis mini thesis provides a comparative study on two Member States of the ILO. These are, namely: South Africa and Zimbabwe. The purpose of this research is to find out whether Zimbabwe and South Africa are complying with the standards set by the ILO regarding the issue of compensation for occupational injuries and diseases. The terms workers compensation and employment injury benefits are frequently used interchangeably.¹³ Workers compensation is the older term, generally used originally to refer to schemes which provide benefits in the case of death and incapacity due to accidents at work and, later, due to prescribed occupational diseases as well. These benefits could be temporary or permanent, total or partial. In these ILO instruments, the term employment injury is used to cover both accidents at work and occupational diseases.¹⁴ This mini-thesis determines whether South Africa and Zimbabwe are complying with or failing to meet the standards set by the ILO. The research further provides recommendations regarding the shortfalls that South Africa and Zimbabwe are facing so that they will get in line with the standards of ILO, because this is essential to the lives of millions of workers working in these two countries.
Harris, Maleecka. „Quality assurance in higher education: a managerial perspective at a university of technology“. Thesis, Cape Peninsula University of Technology, 2008. http://hdl.handle.net/20.500.11838/1208.
Der volle Inhalt der QuelleIncreasing customer demand for quality products and services have virtually forced organisations to adopt quality in every aspect of their business enterprises. Due to dynamic technological, political and economic changes in the world of business, the science of management is volatile. Higher Education Institutions are service providers and the customers thereof should be the focal point of their existence, requiring very specific structures to manage service quality within the various areas of application. After extensive research on customer complaint behaviours, the value of customer complaints have been highlighted, as it leads to useful insight into critical aspects pertaining to service organisations. Some customers 'pre-plan' complaints, and this act has been labeled as 'faked complaints'. This may lead to the organisation obtaining an image of service failure, however this is not a true representation of the organisation, thus impacting adversely on the efficiency of the organisation. The primary research objectives of this study are the following: ~ To identify key drivers underpinning complaints at the Cape Peninsula University ofTechnology (CPUT), in terms of service delivery. ~ To determine if management has a strategic focus on the quality of service to students at CPUT. ~ To demonstrate the impact that management has on the quality of service delivery. ~ To improve customer service at CPUT by minimizing complaints. It is anticipated that the research will lead to an improvement in the current state of service delivery at CPUT. By identifying and providing possible solutions to customer complaints and addressing problem areas, the research in addition should lead to improved communication between departments and communication between CPUT and its customers (students).
Owen, Morné. „An enterprise information security model for a micro finance company: a case study“. Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1151.
Der volle Inhalt der QuelleDambuza, Inga Yola. „Effects of colours, shapes and icons on performance and familiarity“. Thesis, Rhodes University, 2011. http://hdl.handle.net/10962/d1005195.
Der volle Inhalt der QuelleSlater, Michael M. A. „Target costing as a strategic cost management tool in the South African motor industry“. Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1094.
Der volle Inhalt der QuelleVilakazi, Siyakhula. „A case study on the challenges faced by municipalities in implementing the new Generally Recognised Accounting Practices standards“. Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95687.
Der volle Inhalt der QuelleSection 216 (1)(a) of the South African constitution of 1996, as amended, requires financial reporting of municipalities and municipal entities to be aligned with the GRAP (all three spheres of government are required to comply). The Municipal Finance Management Act No. 56 of 2003 (MFMA) also requires this principle. The main objective of this principle is to ensure the transparency and consistency of financial reporting in the public sector. The objective of the public Finance Management Act, Act 1 of 1999 (PFMA), as amended, is to improve the components of financial management and financial administration in government reforms since 1994, giving recognition to the need to improve the value for money that the public sector provides to the citizens of South Africa. Government is increasing its interest in measuring and reporting on programme performance. The ability to obtain maximum benefit from increasingly limited resources can be enhanced by an understanding of the results of the programmes for which budget resources have been expended. The objective of government is to provide services, in contrast to the objective of private sector organisations, which is to earn profits and enhance return on investment, both of which are monetary objectives. The report on programme performance measures is not only an appropriate reporting statement, but is likely to be the most important statement for those persons interested in how the government entity is using the resources. (The Southern African Institute of Government Auditors, 2010) The introduction of such reports is considered to be an urgent priority for accountability purposes. The “appropriation accounts” that were previously prepared on a cash basis of accounting focused on inputs side only. It did not measure the resources consumed during the period under review, thus the actual cost of programmes is not measured, controlled or reported. In the absence of accurate cost information, performance measures of efficiency and cost-effectiveness cannot be readily determined other than by performing expensive ad-hoc studies. In contrast, the accrual accounting basis of accounting more readily provides the true cost of resources consumed. The introduction of GRAP on an accrual basis of accounting is therefore an urgent priority (The Southern African Institute of Government Auditors, 2010). In 2002, the Accounting Standards Board (ASB) was established. The main objective of the ASB was to develop the standards of GRAP. The GRAP standards are in line with International Public Sector Accounting Standards (IPSAS), which are in turn in line with International Financial Reporting Standards (IFRS). The transformation from the IMFO and GAMAP accounting frameworks to GRAP is a very challenging task. This research report is an exploratory study to highlight challenges faced by municipalities when implementing GRAP standards. The main challenges faced in the implementation of the GRAP standards include the following: • The identification, classification, and measurement of property, plant and equipment in line with GRAP 17 requirements; • Complex standards that require accounting technical expertise which include the following: o IFRS 9: financial instruments; o GRAP 9: revenue from exchange transactions; o GRAP 17: property, plant and equipment; • Existing staff lacking necessary knowledge and skills to implement GRAP standards; • Amending accounting policies and procedures to be in line with GRAP standards and where amended, difficulty in accounting for changes in accounting policies; and • The actual preparation of financial statements. Despite these challenges, the benefits of GRAP standards, which are on accrual accounting basis, include those listed below. • An assessment can be made of the stewardship or accountability of management. • The true cost of goods and services rendered can be determined. • An assessment can be made of the levels of borrowings and other liabilities, as well as an extent of the guarantees provided by the government. The author seeks to determine the challenges faced by municipalities when implementing GRAP standards. Once these challenges have been determined, recommendations on how to overcome the challenges will be made.
Flippies, Emirenthia Emogin Elouise, und D. J. L. Venter. „The relationship between organisational contextual factors and clinical practice guideline implementation in private critical care units“. Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12583.
Der volle Inhalt der QuelleDeiss, Jarryd Andre. „Relative influence of high capacity vehicle design parameters“. Thesis, 2019. https://hdl.handle.net/10539/29435.
Der volle Inhalt der QuelleA Performance-based Standards(PBS) framework legislates the dynamic performance and road-width usage of heavy vehicles,allowing the length and mass of a vehicle to exceed prescriptive legislation.The PBS framework defines the safe performance envelope of vehicles but does not optimise their safety and productivity.The design process to achieve the optimal productivity of PBS vehicles is highly iterative.An initial design is evaluated using multi-body dynamic ssimulation.If the required PBS performance is not achieved,design iterationsare made until the required PBS performance is achieved.The process is costly,time-consuming andcomputationallyexpensive.Theobjectiveofthisresearchistoquantifytherelativeeffect ofeachVehicleDesignParameter(VDP)ofamulti-bodyvehicledynamicsmodelonthevehicle safetyasmeasuredwithinthePBSframeworktoassistinthePBSassessmentprocess.To achievethis,threerepresentativebaselinePBSvehiclesweredeveloped(aquadsemi-trailer, trideminterlinkandrigiddrawbarcombination)fromPBSassessmentsconductedinSouth Africa.AsetofrangeswithinwhicheachVDPcouldbevariedwasdevelopedbyconsidering OriginalEquipmentManufacturer(OEM)data,legalrestrictions,physicalconstraintsand SouthAfricanPBSassessments.EachVDPforeachbaselinecombinationwasvariedin isolationtoevaluateitsinfluenceonthevehiclesperformancewithinthePBSframework.A comparative matrix was developed for each baseline vehicle comparing the relative influence of each VDP on each of the PBS performance measures.The matrices yield insight into which VDP shave the most influence on each performance measure for each of the baseline vehicles.Furthermore VDPs that have an egligible influence on the performance of all baseline vehicles can be conservatively estimated in the absence of OEM data while still predicting representative vehicle performance.These insights will guide designers to focus onVDPs with a high influence on vehicle performance,allow PBS assessors to determine which design parameters can be modelled with generic approximate data in the absence of OEMdata,and speedup the process of assessing vehicles with in the PBS framework.
TL (2020)
Buys, Johannes Jacobus. „Hijacking of trucks with freight : a criminological analysis“. Diss., 2003. http://hdl.handle.net/10500/1838.
Der volle Inhalt der QuelleCriminology
M.A.
Carver, Amanda Margaret. „Unit standards for African musics in South Africa“. Diss., 2002. http://hdl.handle.net/2263/28989.
Der volle Inhalt der QuelleDissertation (MMus)--University of Pretoria, 2006.
Music
unrestricted
Bosman, Ronelle. „Unit standards for aerophones in a postmodern South Africa“. Thesis, 2002. http://hdl.handle.net/2263/30174.
Der volle Inhalt der QuelleThesis (DMus)--University of Pretoria, 2006.
Music
unrestricted
Roberson, Joseph Robert. „Developing a grading system for restaurants in South Africa“. 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001540.
Der volle Inhalt der QuelleThe low entry barriers to the restaurant industry have given rise to an extremely competitive business environment. In this volatile business sector it is of utmost importance that a strategy of quality differentiation be implemented. In most international sectors of the tourism and hospitality industry customers rely on grading systems to give them some indication of what quality they can expect at a certain price. South African restaurants, that form an integral part of the hospitality industry, however are not rated according to a nationally accepted grading system. Important aspects of a quality differentiation strategy are Total Quality Management, benchmarking and service quality management. This project was aimed at establishing a grading system that would inform customers as well as restaurateurs of expectations of restaurant quality. The researcher conducted this study to ascertain which criteria restaurateurs regard as important factors influencing the customer's restaurant selection.
Ossip, Jared Gidon. „The value relevance of mandatory IFRS adoption in South Africa“. Diss., 2011. http://hdl.handle.net/2263/29297.
Der volle Inhalt der QuelleMuller, Marie Elizabeth. „Verpleegdiensstandaarde vir privaathospitale“. Thesis, 2014. http://hdl.handle.net/10210/10645.
Der volle Inhalt der QuelleWith the current expanding privatisation of health services in South Africa, the establishing of quality assurance mechanisms is not only essential but is becoming a prerequisite for further privatisation. Privatisation of health care services, together with economical problems, are causing the role fulfilment and accountability structure of the nurse administrator to become much more complex and greater demands are continually made. A profile of the nurse administrator in private hospitals in South Africa, was compiled by means of an explorative descriptive study. This was done to ascertain their preparedness for the formalisation of quality assurance in nursing. The conclusion which was ultimately reached conceded that the nurse administrator in South African private hospitals, is not adequately prepared for her managerial responsibilities. She is, however, according to the registered qualifications, adequately qualified;.. to exercise effective quality control and assurance in the various nursing disciplines. Consequently national nursing service standards for private hospitals were formulated. These standards were validated bya representative group of national experts. The validation process consisted of a two-stage research technique. The statistical validity was calculated by means of a content validity index for each standard. Fourteen (N=275) of these standards (5%) were rejected by the whole group and 25 (9%) require reformulation. The respondents from the private sector rejected three more standards. Standards form the basis of the quality assurance process. These standards should equip the nurse administrator with valuable guidelines to promote a high standard of nursing service management in private hospitals. It is recommended that these standards should serve as optimum standards for nurse administrators in private hospitals.