Rozprawy doktorskie na temat „Statement on communion practices”

The purpose of this study was to explore the perceptions of a university's faculty as to how the strategies, staffing policies, and systems procedures were aligned with the mission statement. Differences in perceptions were examined by college affiliation, rank, primary teaching assignment and gender. Data were analyzed to determine if there were correlations between faculty members' perceptions of alignment of the university's mission statement with administration's actions, policies, and procedures and their level of organizational commitment, job satisfaction, and overall satisfaction with their job and the organization The population for this study was comprised initially of 1363 teaching faculty members of the University of Central with more than one year of service and reduced to 1285 who were determined to meet the criteria for inclusion. The 67-item survey instrument used in this study was developed and copyrighted by Dr. Robert C. Ford (Ford et al, 2006), and was administered during January and February 2006 A total of 297 usable responses (23.1%) were returned. An analysis of all responses indicated that there was a wide disparity in perceptions and that respondents did not believe that there was a strong alignment of mission with administrative practices, policies, and procedures. This confirmed an earlier finding as to the importance of perception (Dickson, Ford, & Upchurch, 2006, Ford et al., 2006). Significant differences in faculty perceptions by college affiliation, university rank, and primary teaching assignment were identified. Significant differences based on gender were minimal. The correlations of items representing level of organizational commitment were highly correlated. Items representing job satisfaction and overall satisfaction with their job and the organization were moderately intercorrelated, and the interrelationship was not strong.
Ed.D.
Department of Educational Research, Technology and Leadership
Education
Educational Leadership EdD

This study examines whether the probability of a firm receiving a going concern modified report or a standard audit report with note disclosure of a going concern uncertainty has increased after the issuance of SAS No. 59. This study also examines whether the probability of a firm having no reference to a going concern uncertainty in its audit report or the financial statement notes has decreased after the issuance of SAS No. 59. The findings provide support for the hypotheses that a firm has a higher probability of receiving a standard audit report with note disclosure of a going concern ('J uncertainty and a lower probability of receiving no reference to a going concern uncertainty in the audit report or the financial statement notes after the issuance of SAS No. 59. However, this study finds no support for the hypothesis that a firm has a higher probability of receiving a going concern modified report after the issuance of SAS No. 59. The findings of this study suggest that the Auditing Standards Board, the government, and the accounting profession should consider the impact of SAS No. 59 on the presence of note disclosure when assessing the success or failure of SAS No. 59 in decreasing the so-called audit expectation gap.

Certificate Authorities (CAs) carry a huge responsibility in today's internet security landscape as they issue certificates that establish secure end-to-end connections. This thesis conducts a policy review and survey of CAs' Certificate Policies and Certificate Practice Statements to find similarities and differences that could lead to possible vulnerabilities. Based on this, the thesis then presents a taxonomy-based analysis as well as comparisons of the top CAs to the Baseline Requirements. The main areas of the policies that were focused on are the issuance, revocation and expiration practices of the top 30 CAs as determined by the use of Tranco's list. We also determine the top CA groups, meaning the CAs whose policies are being used by the most other CAs as well as including a top 100 CAs list. The study suggests that the most popular CAs hold such a position because of two main reasons: they are easy to acquire and/or because they are connected to several other CAs.  The results suggest that some of the biggest vulnerabilities in the policies are what the CAs do not mention in any section as it puts the CA at risk for vulnerabilities. The results also suggest that the most dangerous attacks are social engineering attacks, as some of the stipulations for issuance and revocations make it possible to pretend to be the entity of subscribes to the certificate rather than a malicious one.

Educators in the basic education system are facing extreme challenges in assessing learners in general and in implementing assessment policy in particular. These challenges influence the pass rate, particularly in grade 12. The validity of the evidence of the learners’ performance depends on the quality and type of assessment tasks administered to those learners. Therefore, it was critical that those aspects, which pose challenges in the management of the assessment policy within the education system, be addressed by developing policies which would assist educators in managing assessment at school, since assessment forms an integral part of teaching and learning. Support programmes on policy implementation had to be developed for learners and for the training of educators, the implementation of which should improve the pass rate. These programmes had to include the conditions and roles of provincial and district education officers. A South African policy development model had to be developed to address the unique situation of developing such programmes. The introduction of the National Curriculum Statement (NCS) and the National Protocol on Recording and Reporting (NPRR) were some of the measures aimed at improving learner performance and assisting educators in implementing and managing assessment which is in line with national policy. An exploratory study, aimed at providing a broad framework on policy analysis, was used with the view to understand how the NCS and National Protocol for Recording and Reporting are managed. A proportional representative sample of 25% of the schools from the six clusters in the Mopani district formed part of this study. To ensure that the historically white, urban and rural schools were represented, an incidental biased sampling method was used. Data obtained from the questionnaire indicates that educators have knowledge of the various policies, acts and guidelines which should be used in assessing learners. However, some data indicates that some educators know about the existence of such policies, acts and guidelines but do not have knowledge of the content thereof. Data obtained from the interviews indicates that educators either know the content of policies or are only aware of them. Therefore, the lack of knowledge of policy content which regulates the practice of a policy has an influence on the teaching and assessing of learners.
Thesis (PhD)--University of Pretoria, 2011.
School of Public Management and Administration (SPMA)
unrestricted

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

The Curriculum and Assessment Policy Statement or CAPS (which is the modified extension of the National Curriculum Statement policy), Music learning area, gives an option for Music learners to follow the Indigenous African Music (IAM) stream. This caters for them to be examined in African instruments. Currently, there are no available prescribed instrumental curricula in any IAM instrumental practices that learners can follow should they choose the IAM stream. Therefore, this research was prompted by the need for graded curriculum in IAM instruments for Music learners at the Further Education and Training (FET) level. This quantitative research focuses on the incorporation of contemporary African instrumental music practices in the modern Music curriculum as demanded by current trends, multiculturalism and multi‐ethnic societies with their emerging modern culture which to an extent nevertheless still embrace old traditions. The research is underpinned by the theoretical framework of multicultural music education. This study comprises two sections. Section one analyzes the dilemma that the South African Music curriculum faces when incorporating indigenous African instruments for examination at FET level and poses questions on how and which instrumental practices can be part of the possible solution. It revisits the epistemology of traditional African drumming and investigates how some of the traditional drumming practices have changed and are practised in the contemporary context. Section two introduces a contemporary African instrumental practice whose development is rooted in the generic traditional idioms of African drumming. This contemporary drumming style is not tied to a specific ethnic group but rather a creative continuum of African traditional drumming. This practice is explored as a potential instrumental option for the South African Music curriculum (IAM stream); through conducting of training workshops, progress survey and the evaluation of the implementation process of the pilot graded model curriculum. Lastly, pedagogical instructions on teaching, learning and evaluation of this contemporary drumming practice are provided.
Thesis (DMus)--University of Pretoria, 2013.
lk2014
Music
DMus
Unrestricted

À quoi sert la prospective ? Telle est la question de cette recherche sur les usages du futur par les régions et les métropoles en France depuis 1955. À quel moment la prospective est-elle mobilisée, par qui et selon quelles modalités ? En comparant seize démarches menées sur quatre territoires (Nantes, Lyon, Pays de la Loire et Rhône-Alpes), la thèse démontre que la prospective est moins utilisée pour agir sur le long terme que pour gouverner les institutions. En croisant la sociologie des institutions avec l’approche discursive des politiques publiques, ce travail développe le concept d’énoncé d’institution pour analyser la fonction de ces démarches. Relancée à intervalles irréguliers mais toujours éphémère, l’activité prospective correspond à une tentative des acteurs pour énoncer l’institution et construire une coalition discursive autour de cette définition. À travers l’élaboration d’un tel énoncé, les porteurs de ces démarches poursuivent trois objectifs : démontrer l’unité de l’institution, en justifier l’utilité et en revendiquer le pilotage. La thèse distingue quatre générations de démarches prospectives, correspondant chacune à un usage spécifique du futur : exister par anticipation à travers la planification à long terme (1955-1983), susciter un besoin d’institution malgré la résistance des notables locaux (1983-1995), affirmer la vocation stratégique de l’institution par la formulation d’un projet transversal (1995-2004) et atténuer les contradictions de l’action publique territoriale par la construction d’un discours politique consensuel (2004-2015). En s’intéressant au travail discursif des acteurs locaux plutôt que d’étudier les réformes nationales et leurs mises en œuvre, ce travail apporte un nouvel éclairage sur l’institutionnalisation des régions et des métropoles. Il révèle l’importance de ces énoncés pour faire tenir l’institution face au poids des dynamiques centrifuges, territoriales et sectorielles
What are the functions of visioning (prospective)? Such is the guiding question of this dissertation, which examines efforts to envision the future at the regional and metropolitan level in France since 1955. When has foresight been used, by whom and for what ? Comparing sixteen exercises held in two cities (Nantes and Lyon) and two regions (Pays de la Loire and Rhône-Alpes), this work demonstrates that visioning is used less to shape the long term future than to govern current political institutions. Combining sociology of institutions with the discursive approach of public policy, this dissertation develops the concept of institution statement. Ephemeral although regularly revived, foresight activities are attempts to define the institution and to build discursive coalitions to support this definition. With such a statement, stakeholders in foresight activities act in pursuit of three goals: to demonstrate the unity of the institution, to justify its utility and to claim its leadership. The dissertation distinguishes four generations of foresight practices, each of which deals with a specific use of the future: to exist in advance through long term planning (1955-1983) ; to develop a need for an institution in spite of reluctance by the local political elite (1983-1995) ; to affirm the strategic vocation of the institution through the formulation of a project (1995-2004) ; and to alleviate growing contradictions in local public policies (2005-2015).This work contributes to revitalizing the study of the institutionalization of regional and metropolitan governments. Rather than studying national reforms and their implementation, it analyses the discursive work of local actors in order to define the role of these new state spaces. It reveals the importance of such statements in holding the institution in spite of spatial and sectorial centrifugal forces

Within the worldwide business community, many analysis tools and techniques have evolved to assist in the evaluation and encouragement of financial health and fiscal viability. However, in the educational community, such analysis is uncommon. It has long been argued that educational institutions bear little resemblance to, and should not be treated like, businesses. This research identifies an educational environment where educational institutions are, indeed, businesses, and may greatly benefit from the use of business analyses. The worldwide effort of Education for All (EFA) has focused on primary education, particularly in less developed countries (LDCs). In Sub-Saharan Africa, Uganda increased its primary school enrollments from 2.7 million in 1996 to 7.6 million in 2003. This rapid primary school expansion substantially increased the demand for secondary education. Limited government funding for secondary schools created an educational bottleneck. In response to this demand, laws were passed to allow the establishment of private secondary schools, operated and taxed as businesses. Revenue reports, filed by individual private schools with the Uganda Revenue Authority, formed the database for the financial analysis portion of this research. These reports, required of all profitable businesses in Uganda, are similar to audited corporate financial statements. Survey data and national examination (UNEB) scores were also utilized. This research explored standard business financial analysis tools, including financial statement ratio analysis, and evaluated the applicability of each to this LDC educational environment. A model for financial assessment was developed and industry averages were calculated for private secondary schools in the Mukono District of Uganda. Industry averages can be used by individual schools as benchmarks in assessing their own financial health. Substantial deviations from the norms signal areas of potential concern. Schools may take appropriate corrective action, leading to sustainable fiscal viability. An example of such analysis is provided. Finally, school financial health, defined by eight financial measures, was compared with quality of education, defined by UNEB scores. Worldwide, much attention is given to education and its role in development. This research, with its model for financial assessment of private LDC schools, offers a new and pragmatic perspective.

Cette recherche porte sur l’appropriation d’un dispositif informationnel, le document technique, au sein d’une communauté professionnelle, les conducteurs de travaux. Document prescripteur, le document technique est une énonciation éditoriale du fait technique partagée dans le secteur de la construction. Documenter les pratiques informationnelles avec et autour de cet écrit professionnel, permet de saisir au plus près le processus de médiation qui s’opère entre l’objet et ceux qui l’utilisent en situation de travail. Nous avons fait le choix d’une approche par le document, qui permet de saisir le document dans son agir organisationnel. Le cadre d’analyse est celui des Approches Communicationnelles des Organisations qui postulent que la communication organisationnelle est structurée par des activités info-communicationnelles, auxquelles les acteurs ont recours lors de situations de communication mobilisant des dispositifs. L’enquête de terrain rend visible un répertoire de pratiques informationnelles activées par les acteurs au cours de leurs activités de travail. Ce répertoire se construit au cours de processus de médiation : éditorialisation, traduction, et affiliation, qui agissent selon des temporalités différentes. Ils permettent le passage du document technique de la sphère sémiotique où il est produit, le bureau, à la sphère sémiotique où il doit être réalisé, le chantier. L’ensemble forme une littératie, ou pratique sociale du document technique, qui révèle une dynamique documentaire, elle-même révélatrice d’une dynamique organisationnelle. Ces éléments permettent d’énoncer une définition du document technique et une modélisation de l’économie de ce dispositif
This research focuses on the appropriation of an information device, the technical document, within a professional community, the work supervisors. A prescriptive document, the technical document is an editorial statement of the technical fact shared in the construction sector. Documenting information practices with and around this professional writing enables a closer understanding of the mediation process that takes place between the object and those who use it in a work situation. We have chosen a document-based approach, which allows us to understand the document in its organizational action. The framework of analysis is that of the Communicational Approaches of Organizations which postulate that organizational communication is structured by information-communicational activities, to which the actors have recourse during communication situations involving devices. The field survey makes visible a repertoire of information practices activated by the actors during their work activities. This repertoire is built during mediation process: editorialization, translation, and affiliation, which act according to different temporalities. They allow the passage of the technical document from the semiotic sphere where it is produced, the office, to the semiotic sphere where it must be produced, the construction site. The whole forms a literacy, or social practice of the technical document, which reveals a documentary dynamic, itself indicative of an organizational dynamic. These elements make it possible to state a definition of the technical document and a model of the economy of this device

The aim of this research project was to explore Grade 10 Mathematics teachers understanding and practices in implementing the NCS in their rural schools. The research further explored perceptions teachers have about the curriculum. The research was conducted in four rural schools under Ugu District the Lower South Coast Region of KwaZulu–Natal which were randomly selected based on the rural location of the schools. Four teachers one from each school were selected on condition that they had taught Grade 10 Mathematics for more than two years from 2006. The data was collected from questionnaires, observations and interviews. The study was focused on the understanding and teaching practices that teachers have as they go about implementing Grade 10 Mathematics curriculum in their schools. The findings of the study indicate that generally the teachers felt the content of the curriculum was appropriate for their Grade 10 learners. However it was also found that not only one teacher made an attempt to mediate in context. In terms of assessment all the teachers supported the traditional methods of assessment, and had a superficial understanding of assessment. None of the teachers used lesson plans while teaching. In terms of support none of the teachers received unsolicited help from their HODs or school management. In terms of classroom teaching, none of the lessons that were observed included feedback or consolidation of previous work. The lessons of the teachers were also very poorly resourced. The recommendations of this study are that teachers need to familiarise themselves with the current policy documents and to make more effective use of their teaching time Furthermore the school management teams also need guidance on how to provide teachers with support that can help them improve their teaching.
Thesis (M.Ed.) - University of KwaZulu-Natal, Edgewood, 2012.

The role of the principal can no longer be viewed as merely being a manager and administrator but rather as learning-expert and lifelong learner. Principals are expected to establish appropriate preconditions for effective teaching, learning and assessment, and flow through with interactions aimed at improving teaching and leaning. The problem statement for this study was based on the researcher’s opinion that the lack of knowledge of effective assessment practices by principals as instructional leaders seemed to have a negative influence on teacher’s perceptions of the implementation of quality assessment practices in their respective classrooms. The reason for this challenge is because principals are not involved in the classroom assessment practices, to revise, support and manage the quality of assessment by indentifying teacher’s assessment to them. The purpose of this study was to design a proposed instructional leadership model/ framework to ensure effective and quality assessment practices at school level. This ILQA framework/model was designed from the literature review, findings and personal experience as a principal. The aim of this ILQA framework/model was to support principals understand their roles in the teaching and learning environment in ensuring quality assessment practices at school level. This study investigates how principals execute their roles as instructional leaders in ensuring effective and the implementation of quality assessment practices using structured questionnaire from a sample of 250 respondents and semi structured interviews with five primary school principals in the Free State Department of Basic Education. It was found that to ensure quality assessment practices, principals should understand their role in assessment for learning, assessment of learning and assessment as learning and integrate them into classroom instruction as an important component of quality teaching and learning. In summary the researcher further hopes that when the findings and the recommendations of this study are implemented, it will add value to the school principals’ instructional leadership roles in ensuring quality assessment practices at school level.
Curriculum and Instructional Studies
D. Ed. (Curriculum Studies)

The purpose of this study was to establish the perception of Grade One teachers regarding the school readiness of Reception Year learners in relation to the new national Curriculum Assessment and Policy Statement (CAPS). The study also provides recommendations on how to implement CAPS in Grade R so that teachers, learners and parents experience the easiest possible transition to Grade One. The research took the form of a case study, building on current trends related to the subject of Reception Year CAPS curriculum implementation, and using the Interpretive approach as its essential, functional paradigm, which focuses on experiences of the world based on the culture and previous experiences of each individual, with an emphasis on mutual understanding. By using this strategy to explore Grade One teacher perceptions regarding the school readiness of the Reception Year learners, this project was centred on an in-depth and detailed analysis of a person, group or situation as a sample of the whole, and involved a systematic collection of data and analysis. This led to a conclusions-based report on the findings, all the while focusing on five Grade One teachers and their Head of Department at a public primary school in Pretoria, Gauteng. Preliminary findings suggested that learners coming into Grade One could in fact be adequately prepared during Grade R for successful assimilation in the CAPS curriculum material, if all stakeholders overcome the challenges they face during this important phase of academic development. This study has shown that varying amounts and levels of training amongst the teachers is a hindrance to proper CAPS curriculum implementation and therefore, the Head of Department, the school and ultimately the Department of Education has to ensure parity in the area of teacher training in terms of CAPS curriculum implementation. The study has shown that, due to the different sites where learners did their Reception Year, the school and the Grade One teachers faced learners who came into their classrooms with differing levels of exposure to the formal schooling system. Some learners may have no CAPS curriculum exposure at all. This means that, if the Department of Education is to succeed in implementing the CAPS curriculum in Grade R, then it needs to assist schools more in the form of providing funds for primary schools to build and add space for the Grade R classrooms. Finally, the study showed that a language backlog remains one of the main challenges learners have to face. Historically, Early Childhood Development Centres were never required to use English as a medium of instruction. In fact, teaching in the preschool classroom, which includes Grade R, is still mostly done in one of many mother tongue languages, depending on the location of the centre. With the move to make Grade R part of formal schooling and moving the Reception Year class to a primary school, CAPS requires careful curriculum implementation from Grade R to Grade Three, although instruction in English is only required from Grade One.
Curriculum and Instructional Studies
M. Ed. (Specialisation in Curriculum Studies)

Money laundering involves activities which are aimed at concealing benefits that were acquired through criminal means for the purpose of making them appear legitimately acquired. Money laundering promotes criminal activities in South Africa because it allows criminals to keep the benefits that they acquired through their criminal activities. It takes place through a variety of schemes which include the use of banks. In this sense money laundering control is based on the premise that banks must be protected from providing criminals with the means to launder the benefits of their criminal activities. The Financial Intelligence Centre Act 38 of 2001 (‘FICA’) in aggregate with the Prevention of Organised Crime Act 121 of 1998 (‘POCA’) form the backbone of South Africa’s anti-money laundering regime. Like its international counterparts FICA imposes onerous duties on banks seeing that they are most often used by criminals as conduits to launder the benefits of crime. In turn, POCA criminalises activities in relation to the benefits of crime and delineates civil proceedings aimed at forfeiting the benefits of crime to the state. This study identifies the idiosyncrasies of the South African anti-money laundering regime and forwards recommendations aimed at improving its structure. To this end nine issues in relation to money laundering control and banks are investigated. The investigation fundamentally reveals that money laundering control holds unforeseen consequences for banks. In particular, a bank that receives the benefits of crimes such as fraud or theft faces prosecution if it fails to heed FICA’s money laundering control duties, for example, the filing of a suspicious transaction report. However, if the bank files a suspicious transaction report, it may be sued in civil court by the customer for breach of contract. In addition, if the bank parted with the benefits of fraud or theft whilst suspecting that the account holder may not be entitled to payment thereof, it may be sued by the victim of fraud or theft who seeks to recover loss suffered at the hand of the fraudster or thief from the bank. Ultimately, this study illustrates that amendment of some of the provisions of South Africa’s anti-money laundering legislation should enable banks to manage the aforementioned and other unforeseen consequences of money laundering control whilst at the same time contribute to the South African anti-money laundering effort.
Criminal and Procedural Law
Mercantile Law
LL.D.