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Tax system reform in RwandaKamasa, R. E. 12 1900 (has links)
Thesis (MPA)--Stellenbosch University, 2002. / ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be
negatively influenced by factors such as difficulties with resource mobilization,
the dominance of technocratic policy management advocated by donors, and the
persistence of state centralism.
Tax system reforms in Rwanda constitute institutional and policy reforms aimed
at improving tax compliance and ultimately the contribution of tax revenue to the
national GDP. But, because of implementation flaws, including among others the
scant flow of technical and financial resources; the dominance of a narrow
technocratic approach in implementation; and indeed the failure of the
implementers to mobilize political resources and constituent support, the
realization of the above objective became a less attainable goal.
This research examines the institutional and policy reforms in the tax system and
the dynamics of their implementation, through the manipulation of secondary,
numerical and textual information/ data on tax system administration in Rwanda.
Chapter one of the research deals with the development of the idea to research tax
system reform and the formulation of the research problem, hypothesis and
methodology. In addition to that, chapter one provides an overview of the tax
system reform in Rwanda, a comparative insight into the implementation of
reform policies in developing countries, and contemporary experiences in tax
system reforms. Chapters two and three, which are formative chapters, focus
respectively on the background situations that either influenced or affected tax
system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with
problem situations and normatives. Chapter five is summative in that it provides
an interpretation and recommendations, as well as a summary of the research
findings. / AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief
beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die
oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs
voorgestaan word, en 'n voortgesette sentralistiese staatsbestel.
Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met
die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die
bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die
implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek
aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese
benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit
dat die implementeerders nie die nodige politieke middele of die publiek se
ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik
bereikbaar geraak het.
Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten
opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek
daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en
tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda.
Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die
hervorming van die belastingstelsel in Rwanda te doen, en stel die
navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied
hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en
vergelykende insigte in die implementering van hervormingsbeleid in
ontwikkelende lande asook onlangse ervaring wat die hervorming van
belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus
onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan
belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van
hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou.
Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as
'n samevatting van die navorsingsbevindinge.
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The Impact of New Public Management on Academic Citizenship : A Case Study of the University of the Witwatersrand in Johannesburg, South AfricaPersson, Lina, Ani, Sharareh January 2016 (has links)
Background: The last decade has had many changes within the management of organisations in the public sector and several public sector organisations have implemented New Public Management. This has lead to research becoming more emphasised in universities lately, mostly because international ranking systems put more weight to it. At the same time recent literature underestimates the contribution of citizenship behaviour to public organizations and the wider society. This opens up to an interesting debate on how New Public Managament affects academic citizenship. Purpose of the study: The purpose of this study is to investigate the impact of New Public Management on academic citizenship at the University of the Witwatersrand in South Africa. It will explore how certain characteristics of New Public Managementaffect academics ability to perform academic citizenship. This study will also look at the practical implications for the university. Methodology: In order to conduct this study a qualitative approach was chosen. The research design is a single case study that focuses on one specific setting, in this case the University of the Witwatersrand in Johannesburg, South Africa. The empirical data was gathered through interviewing 10 academics at the university with semi-structured interviews. Conclusion: The conducted study has shown that New Public Managament does affect academic citizenship. The study shows that certain New Public Management characteristics affect the academics ability to perform academic citizenship, which leads to it being pushes a side to a certain extent. The implications of academic citizenship being pushed a side affects both the university and the students as well as the contribution to the society.
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NPM och sjuksystern : En fallstudie kring New Public Managements påverkan på sjuksköterskans profession och yrkesgemenskapSundberg, Johan, Billing, Gustaf January 2012 (has links)
No description available.
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New Public Management : En analys med Kriminalvården som ett praktiskt exempelUhlig, Jasmin January 2014 (has links)
Syftet med uppsatsen är att kritiskt granska och analysera hur New Public Management kan påverka en statlig institution och förändra organisationen. I början av uppsatsen presenteras olika exempel på hur konceptet New Public Management har blivit en utgångspunkt för stora förändringar i tre utvalda statliga institutionerna. Resultat baseras på olika forskningar. Därefter beskrivs ursprunget av New Public Management och de viktigaste kännetecken av konceptet. Kännetecken är till och med underlag till intervjuguiden för alla intervjuer samt även dokumentanalysen. Förutom detta framställas möjliga konsekvenser av reformerna efter New Public Management har implementerats i en organisation. Mitt empiriska material är intervjuer med Kriminalvårdspersonal som innehar en högre befattning och dokument samt rapporter från Kriminalvården. Dessutom använder jag dokumentanalysen. Dokumentanalysen baseras på olika rapporter och andra publikationer från Kriminalvården som finns publicerad på organisationens hemsida. Delvis ingår även interna dokument i analysen. Jag använder mig även av litteratur för att kunna förklara bakgrund och teorier som har betydelse för analysen. Efter presentationen av materialet följer analysen där alla kännetecken av New Public Management konceptet blir jämfört med Kriminalvården aktuella situationen samt organisationens pågående förändringsarbete under de senaste åren. Frågan om hur mycket och på vilket sätt reformerna har påverkat Kriminalvårdens arbete idag försöks att framställa. Slutsatsen är väl att mycket av New Public Management konceptet försöks att omsätta i verksamheten. Det finns tydliga bevis för olika kännetecken, fast Kriminalvården har delvis misslyckas, exempelvis med sitt personalarbete och i detta samband ekonomin. Förändringsprocessen är alltså inte avslutat än.
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Managing fragmentation : a case study of an area child protection committee in a time of changeBarton, Adrian January 2000 (has links)
One of the outstanding features of capitalist society is its fluidity. What is the orthodoxy today stands a very good chance of being supplanted by a new orthodoxy tomorrow. Similarly, today's problems have every chance of being tomorrow's solutions. Accordingly, individuals and organisations are often faced with situations, contexts and environments which are new and challenging and contain the potential to disrupt existing control structures. Essentially, this contention is at the heart of this piece of work. The following pages will describe and discuss the impact that a 'new orthodoxy' has had on an existing organisational arrangement. Specifically, the work focuses on the child protection system of England and Wales to examine the effect that New Public Management, and its accompanying tendency to fragment organisations into managerialised purchaser or provider units, has had on the established organisational discourse of partnershipworking. It argues that the central features of nianagerialism core tasks, ownership, audit and ideology run counter to those features required to facilitate partnerships co-operation, sharing and resources exchange. Moreover, it suggests that the inherent mis-match between these two prominent organisational discourses is acting as a barrier to the effective implementation of either.
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Management capacity-building in the South African Police service at station level.Ketel, Belinda 12 1900 (has links)
Thesis (PhD (School of Public Management and Planning
))—University of Stellenbosch, 2005. / The concern of the South African public with the ability of the police to do their work properly is highlighted by the media and the sensational opinions that are given by the various reporters. Researchers and academics in South Africa have voiced different points of view through research reports and publications; politicians have involved themselves in the debate through their statements and promises and the South African Police Service (SAPS) itself, through various reports and committees, is aware of the seemingly endless debate around police management competency.
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The Mayor's listening campaign in the integrated development planning process : a case study of the city of Cape TownGutas, Thembani Lawrence 12 1900 (has links)
Thesis (MPA (School of Public Management and Planning))--University of Stellenbosch, 2005. / The new legal and policy framework for local government has changed the character of this third level of government. Municipalities are required to put the public at the centre of development undertakings. Interaction between local government and the public can only be effective if an environment conducive to such interaction is created. Public participation strategies should be able to give the public an opportunity to influence the decision-making process. Based on the above, this study evaluates the Mayor’s Listening Campaign as public participation strategy in the Integrated Development Planning process in the City of Cape Town. The study indicates that the Listening Campaign was not an authentic and sustainable public participation strategy to empower the public.
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Event greening : is this concept providing a serious platform for sustainability best practiceKatzel, Charmaine Tzila 03 1900 (has links)
Thesis (MPhil (Sustainable Development Planning and Management))--University of Stellenbosch, 2007. / Large scale events have historically been ignored by those involved in the sustainability debate.
However there is growing realization that major events can have significant environmental and
socio-economic impacts and opportunities. This has been highlighted by the global growth of a
phenomenon which has become known as event greening. The hosting of a major event like the
Olympic Games comes with benefits and problems to the host city or region. The question is can
the benefits be maximised and the problems minimised? This thesis shows that events can be
hosted in a manner that contributes positively to the host city and limits the negative impacts, by
incorporating principles of sustainable development with in the event management plan. This is
known as event greening. Managing an event in a way that minimizes negative impacts and
maximizes positive impacts produces results that are true reflections of success of a major event
(GoJ Report, 2003).
Event greening has been evolving since the early 1990’s and has arguable reached a point where
absolute definition and standardisation is required to ensure its authenticity and integrity into the
future. As the practice of event greening programmes occurs more and more so the need for a
benchmarking tool to ascertain true measurable all encompassing impacts of events becomes
more essential. The use of a Sustainability Rating System was employed as a way of measuring
the percentage sustainability an event greening project or programme is actually achieving. This
system was developed as a way of determining whether event greening is in fact contributing to
sustainable development or is it another attempt at perceived sustainability best practice known
as green washing. A selection of event greening projects is measured according to the
Sustainability Rating System and the results show event greening is progressively contributing to
global sustainable development best practice. This thesis also suggests that event greening is
evolving into a sophisticated mechanism for implementing sustainable development best practice
through mega- events.
This research is a prelude to developing an assessment tool and a standard for event greening.
The use of the Sustainability Rating System in this thesis and the discussed results propose this
method as an adequate rudimentary tool which can be used to assess in a broad way the extent of
sustainability of an event greening programme. This method and the information in this thesis are
intended to be used as a first step in the development of an industry event greening measuring
and evaluating standard or tool. It is intended that this thesis will act as a catalyst for further
research and development into standards, benchmarking and possibly even certification processes
for event greening.
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An evaluation of participative management in police organisations at station level.Stassen, Carl Christiaan 03 1900 (has links)
Thesis (MA (Public and Development Management))--University of Stellenbosch, 2006. / In any organisation it is of the utmost importance that employees form part of the
decisions made by management that influence them personally as well as those decisions
that have an influence on their daily responsibilities. A sound principle that could be
practised by managers to address this aspect is that of participative management.
Although it will depend on the type of manager there is legislation in South Africa that
forces managers to ensure that their personnel are managed in a participative manner.
There are formal and informal methods to practice participative management in an
organisation and certain factors that will have an influence on the successful
implementation of this type of management style.
In this research the focus will be on participative management at the police stations in the
Eastern Metropole, Western Cape as well as a benchmarking with the police departments
in Wyoming, United States of America.
The methods that will be used to gather information to evaluate participative management
will entail a questionnaire that has to be completed by the employees at the identified
police stations and personal interviews with the individual Station Commissioners and
Chiefs at the police departments in Wyoming.
The analysis in relation to the questionnaires, interviews and literature review has been
used by the researcher to formulate the findings and recommendations.
The employees who work at the police stations in the Eastern Metropole are satisfied
with the amount of responsibility and accountability that is delegated to them by the
management. The employees are therefore adequately empowered to render a
professional service to their respective clients. There is a need for the management at the police stations in the Eastern Metropole to
improve on the following:
to make use of the ideas, talents and suggestions of employees;
to obtain commitment from employees before embarking on a course of action;
to utilize the ideas on how to solve problems and improve service delivery by
employees;
the identifying of critical outputs and goals by the employees for their work, although
the Performance Enhancement Process has ensured the opportunity it seems that the
negotiation of the outputs in the individual performance plans of employees still need
improvement;
to create a working environment where employees are treated as stakeholders and
democracy is enhanced by means of participative management; and the
dispute settlement between management and unions.
That the management at station level:
do not always consult with employees in relation to decisions that affect them; and
there are not always opportunities created for employees to participate in decisionmaking.
The legislation and collective agreements that relate to participative management in the
SAPS are not always adhered to by the management at the police stations in the Eastern
Metropole, Western Cape. Shop stewards should get more involved at station level in the
representation of their respective employees. Participative management is being practised
at the police stations in the Eastern Metropole, but there is a need for the improvement
thereof.
The police departments in Wyoming do not have legislative prescriptions to formal
participative management as the Police Service of South Africa. The organisational The informal methods used in Wyoming to practice participative management are very
similar to that of South Africa, despite the fact that there is no legislation or prescriptions
to the adherence thereof.
The researcher is of the humble opinion that a clear policy in relation to the practice of
participative management in police organisations at station level should be compiled that
will incorporate existing legislation and collective agreements in the SAPS as well as the
methods to practice participative management. The shop stewards that represent their
employees at the police stations in the Eastern Metropole, Western Cape should be
sensitised on their role and responsibilities. Managers at the police stations in the Eastern
Metropole, Western Cape should again be sensitised on the legislation and collective
agreements that relate to participative management and that a suggestion box, quality
circles and a participative management forum be implemented at station level.
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Technical and financial proposal for sustainability of the Copperbelt Environment Project in ZambiaSinkamba, Peter 12 1900 (has links)
Thesis (MPhil (Sustainable Development Planning and Management))--University of Stellenbosch, 2007. / This is a technical and financial proposal for a large-scale and complex sustainable development
project in Zambia. The sustainable development project is the Copperbelt Environment Project
(CEP)1.
This proposal aims at developing strategies for addressing sustainability problems of CEP. One
objective of the proposed strategies is to raise additional funds to support its activities beyond
CEP’s initial project-life. The other is to enhance public participation in CEP, especially of
political and traditional leaders.
CEP is a project of the Government of the Republic of Zambia (GRZ) created in 2002 to mitigate
historical environmental and social liabilities caused by mining after the privatisation of stateowned
mines. Furthermore, CEP is charged with the responsibility to improve compliance of ongoing
mining operations through enhanced environmental and social regulation.
CEP is faced with three key sustainability problems. The first problem relates to the cessation of
CEP activities after the end of its conceptual project life span in 2008. If CEP activities cease
without an exit strategy to take care of on-going CEP activities, serious environmental and socioeconomic
problems are likely to arise in mining areas.
The second sustainability problem relates to the financial deficit of CEP. Less than US $60
million of the US $200 million required has been sourced for CEP activities implying a deficit of
about US $150 million. Unless the financial deficit is secured, it is unlikely that most historical
environmental liabilities will be addressed. It is also unlikely that environmental and social
regulation targets of CEP will be attained by the end of its initial life span.
The third sustainability problem relates to inadequate public participation in CEP activities.
Although public participation in development programmes is a policy and legal requirement in
Zambia, it is however very low in CEP. Traditional and political leaders are not using their
offices to advance CEP agenda. A hybrid of participatory research/action research, evaluation research, empowerment evaluation
and literature reviews research methodologies is proposed to be used to develop the strategies
that will address the above problems. In addition, multiple methods of data collection are
proposed to be used, including structured and semi-structured individual and group interviews,
questionnaires, documentary sources and analysis, plenary and focus group discussions, personal
experience, commissioned expert inputs, websites and participation records.
The long-term target of the proposed project is to generate in excess of US $900 million for CEP
activities by 2025. The proposed project will also utilise the Community-Based Environmental
Protection (CBEP) approach and draw on the South African experience on public participation to
build the capacity of target groups to take stewardship of environmental problems in their areas.
A detailed implementation plan will be developed to serve as the framework for operationalising
the proposed strategies. Existing CEP monitoring and evaluation mechanisms will be used to
track the implementation plan.
A six-man team headed by a team leader is proposed to execute this project proposal. An activitybased
budget including a logical framework, timescales for deliverables, coverage areas, target
groups, action planning, project goals, stakeholder analysis, time plans for staff and activity
schedules are proposed.
Depending on the speed and efficiency with which the project proposal and its strategies are
implemented, a sustainable solution to poor environmental management in mining areas of
Zambia is possible.
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