Gauteng, one of the nine provinces of South Africa, has a high number of households as compared to the other provinces. Geographically the province has the smallest land size, however it forms the central part of the South African economy. From the total value of credit granted in all provinces, Gauteng has the highest. The province has a high number of registered debt counsellors and an increasing number of consumers who apply for debt counselling because of over-indebtedness. The high number of the registered debt counsellors and consumers seeking debt counselling service gave rise to the purpose of the study. The purpose of the study was to assess the role of debt counselling services provided by debt counsellors to consumers on the one hand, and to also assess whether debt counselling has had a positive effect on the personal financial well-being of consumers who participated in the debt counselling process on the other hand. Furthermore, the study aimed at developing a framework that will empower consumers to be self-sufficient with their finances. From the purpose of the study, two research questions were proposed: (1) How does the debt counselling service provided by debt counsellors assist consumers to manage their finances effectively? (2) Which role does the debt counselling service provided by debt counsellors play in terms of the personal financial well-being of consumers? In an attempt to answer research questions, the theoretical framework of both personal finance and debt counselling were studied. The importance of personal finance, personal financial planning, the evolution of debt counselling, the effectiveness and the ineffectiveness of debt counselling services were identified. A two-phased sequential design (qualitative and quantitative) was used. Fifteen debt counsellors were selected (for the first phase of the study) by making use of a purposeful sampling. These debt counsellors were interviewed and further requested to identify and send questionnaires to consumers whom they have rendered debt counselling service between the years 2007 and 2013. In the second phase of the study, 300 over-indebted consumers were surveyed through a snowball non-probability sampling technique and a response rate of 61% was realised. Data was analysed using ATLAS.ti and the Statistical Package for Social Science (SPSS) for the first and the second data collected respectively. Furthermore, the exploratory factor analysis was used to analyse the data, and the factorability of the data was assessed by means of two statistical measures, namely Bartlett’s test of sphericity and Kaizer Meyer-Olkin. It was observed that most debt counsellors lack financial management knowledge and do not have mechanisms to verify their clients’ financial well-being after debt counselling service had been completed. In addition, there was no evidence that consumers who received debt counselling improved in their financial well-being and that consumers also lacked personal financial management skills. The study concluded that, although debt counselling is essential, it does not necessarily assist consumers to effectively manage their finances. The study purports to suggest the following: Debt counsellors should be subjected to formal financial management training prior to their registration, debt counsellors should provide personal financial management education to their clients, and assess the financial management conduct of their clients once debt counselling process is complete, and debt counsellors should establish debt counsellors’ forums. The South African government (in conjunction with the Department of Education and Training) should introduce and implement personal financial management education in both primary and high schools’ curricula. Personal financial management should continue to be offered at adult learning centres as well as other institutions of higher learning. Employers should appoint employee wellness officers who will provide personal finance training to employees. Credit providers should take the responsibility of educating their clients on how to manage their accounts and the importance of paying debts on time. The South African media should also be used by the government and the NCR to educate and inform consumers about finance-related matters. Finally consumers should seek guidance and advice before making financial commitments. The study concluded by suggesting a framework that should help consumers to manage and sustain their financial well-being. / Business Management / DCOM (Business Management)

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

L’éducation par les pairs est de plus en plus utilisée en promotion de la santé. Elle consiste à faire appel à des personnes pour offrir des interventions de prévention et de promotion de la santé (PPS) à leurs pairs. Une formation est généralement offerte aux pairs avant qu’ils débutent leur implication en PPS. Peu d’études ont examiné l’implantation de programmes de promotion de la santé (PPS) offerts par des pairs, ses déterminants et leurs mécanismes d’action. Cette thèse s’inscrit dans le cadre d’une étude quasi-expérimentale visant à évaluer les effets du programme Vivre en Équilibre (VEE), un PPS offert par des pairs ciblant la peur de tomber et ses conséquences sur la participation sociale des aînés. La thèse vise à développer et appliquer un modèle conceptuel des facteurs influençant l’implantation de programmes offerts par des pairs. Les objectifs spécifiques sont: 1) de développer un modèle conceptuel de l’implantation des PPS offerts par des pairs; 2) de documenter l’implantation de VEE; et 3) d’identifier les facteurs associés à son implantation. À la suite d’une recension des écrits, un modèle conceptuel de l’implantation des PPS offerts par des pairs a été élaboré en se basant sur des travaux conceptuels existants et en adoptant une conceptualisation des PPS en tant que systèmes complexes. Ce modèle postule que des facteurs liés aux individus, au programme et au contexte influencent l’implantation et suggère trois mécanismes (interactions, auto-organisation, processus d’adaptation) par lesquels ces facteurs agissent. Une étude de cas multiples a permis d’analyser l’implantation de VEE dans six résidences pour aînés du Québec. La population rejointe, la fidélité d’implantation, les adaptations, la réponse au programme et les facteurs associés à l’implantation du programme ont été documentés à l’aide de grilles d’observation, de journaux de bord, de fiches de présences, de questionnaires téléphoniques et d’entrevues réalisées auprès des pairs, des répondants de résidences et d’un sous-groupe de participants au programme. Une analyse intra- et inter-cas a permis d’identifier les facteurs associés à l’implantation et de les comparer au modèle élaboré. Au total, 71 aînés ont participé au programme. Les participants recrutés correspondaient majoritairement à la population ciblée par le programme. Les pairs ont offert toutes les activités du programme, mais ont rapporté avoir fait certaines adaptations. Le taux de participation (91%) et le niveau de satisfaction des participants, des pairs et des répondants des résidences étaient élevés. L’analyse révèle que des facteurs liés aux individus (ex. : attitudes des participants, expérience des pairs), au programme (ex. : qualité du contenu et du matériel, formation des pairs) et au contexte (ex. : climat d’implantation) ont influencé l’implantation du programme par le biais des mécanismes identifiés dans le modèle conceptuel. La thèse montre que VEE peut être implanté avec succès par des pairs aînés dans des résidences. Les résultats soutiennent aussi le modèle conceptuel élaboré dans le cadre de cette thèse. Ils apportent un éclairage sur les facteurs associés à l’implantation de VEE et guideront les chercheurs et les intervenants intéressés par l’implantation de PPS offerts par des pairs. / Peer education is increasingly being used in health promotion. In this strategy, peer leaders deliver health promotion programs (HPPs) to their peers. Peer leaders usually attend training before delivering HPPs. Few studies have examined the implementation of peer-led HPPs, along with their determinants and mechanisms of action. This thesis was undertaken as part of a quasi-experimental study aiming to evaluate the effectiveness of Vivre en Équilibre (VEE), a peer-led HPP targeting fear of falling and its consequences on older adults’ social participation. The purpose of this thesis is to develop and apply the implementation framework of peer-led HPPs. More specifically, the objectives are to: 1) develop a conceptual framework of peer-led HPPs; 2) document the implementation of VEE; and 3) identify the factors associated with its implementation. Following a literature review, a conceptual framework of peer-led HPPs was developed based on existing conceptual work and on complex systems theory concepts. This framework postulates that factors related to individuals, to the program and to the context influence implementation. It further suggests three mechanisms (interactions, self-organization, adaptation process) through which these factors may act. A multiple case study analyzed the implementation of VEE among six independent-living residences for older adults in Quebec. Program reach, fidelity of implementation, adaptations, responsiveness, and factors associated with implementation of the program were documented. Observation grids, peer leaders’ logbooks, attendance sheets, phone questionnaires and interviews (with peer leaders, activity coordinators of the residences, and a subgroup of program participants) were used to collect the data. Content analysis and case comparisons helped identify factors associated with implementation of VEE and compare them with the conceptual framework developed. Overall, 71 older adults participated in the program. Most participants corresponded to the program’s target population (i.e. older adults with fear of falling). Peers delivered all program content but adapted some elements. The participation rate (91%) and the satisfaction level of participants, peers and activity coordinators were high. The analysis revealed that some factors related to individuals (e.g., participants’ attitudes, peer leaders’ experience), to the program (e.g., materials and content quality, training) and to the organizational context (e.g., implementation climate) facilitated VEE implementation through mechanisms identified in the framework. This thesis shows that VEE can be successfully delivered by peer leaders in independent-living residences. The results also support the conceptual framework and shed light on factors associated with the implementation of VEE. These results can guide researchers and practitioners interested in implementing peer-led HPPs.

This master thesis deals with the Europeanization of humanitarian aid/assistance provided to foreign countries, from the perspective of the Czech Republic. Upon the accession of the Czech Republic into European Union in 2004, the country had to adopt the whole body of acquis communautaire on humanitarian assistance, which implied a range of rights and obligations. By doing so, the humanitarian aid system experienced and undergone major changes, which resulted in significant transformation of conceptual and principal layout constituting the aid provision system. The overall objective of this thesis is thus to prove that such changes have been caused by the misfit between European and Czech hard law and soft law documents. In that regard, the thesis aims to examine the above mentioned changes in several analytical dimensions, including humanitarian aid principles, aid goals, forms of humanitarian aid, territorial and sector aid distribution. To illustrate, this thesis analyses three different time periods, i.e. before, during and after the European influence is being examined. The author exclusively focuses on state actors, while paying attention to qualitative humanitarian assistance aspects.

Tesis por compendio / [ES] Algunos productos se caracterizan por su falta de homogeneidad, lo que significa que productos con diferentes características pueden ser obtenidos de un mismo proceso de producción debido a factores incontrolables como la naturaleza de las materias primas o las condiciones ambientales durante la producción. Hay cuatro aspectos que caracterizan la falta de homogeneidad en el producto: los subtipos homogéneos que se obtienen de un mismo lote de producción, la cantidad de productos que componen cada subtipo, el valor de cada uno de los subtipos, y el estado de los productos. La falta de homogeneidad en el producto dificulta la gestión de los procesos de las empresas y cadenas de suministro en el momento en el que los clientes requieren homogeneidad entre las unidades de producto que adquieren. Un ejemplo de esto se produce en el sector de la cerámica, en el que los clientes requieren que todas las unidades que van a ser ensambladas juntas tengan el mismo color, espesor y calidad por razones estéticas y de seguridad. Otro ejemplo es el extraído del sector agroalimentario, en el que el mercado final requiere productos que cumplan con un tamaño mínimo, un color particular, o sabor en el caso de las frutas. Además, el sector agroalimentario tiene la complejidad añadida producida por el deterioro de los productos a lo largo del tiempo, y la necesidad de los mercados de ofrecer a los clientes productos con una mínima duración tras su venta. En esta Tesis, se define como productos heterogéneos a aquellos productos que se pueden clasificar en subtipos homogéneos con una cantidad variable, mientras que los productos perecederos son aquellos que, además de ser heterogéneos, tienen falta de homogeneidad en su estado. De acuerdo con estos conceptos, el sector cerámico comercializa productos heterogéneos mientras que el sector agroalimentario comercializa productos perecederos. Esta Tesis propone marcos conceptuales y modelos de Investigación Operativa que soporten la gestión de cadenas de suministro con productos heterogéneos y perecederos en la toma de decisiones centralizada y distribuidas relacionadas con los niveles de decisión estratégica, táctica y operativa. El objetivo es mejorar la competitividad, sostenibilidad y flexibilidad de la cadena de suministro para adaptarse a los requerimientos del mercado bajo condiciones de incertidumbre. Para esto, se han propuesto modelos de Investigación Operativa deterministas e inciertos, cuyos resultados se comparan concluyendo que los resultados obtenidos con los modelos inciertos se adaptan mejor al comportamiento real de las cadenas de suministros.Los modelos de Investigación Operativa propuestos han contribuido a tres áreas de investigación: problemas operativos en el sector cerámico, problemas estratégicos en el sector agroalimentario y problemas de planificación en el sector agroalimentario. Las principales novedades en los problemas operativos en el sector cerámico son el modelado de las características de las baldosas cerámicas, la consideración de los requerimientos de homogeneidad entre unidades de diferentes líneas de pedido, y la posibilidad de realizar entregas parciales y entregas con retraso. Esta Tesis contribuye a los problemas estratégicos en el sector agroalimentario al diseñar una cadena de suministro completa de productos agroalimentarios frescos considerando el aspecto perecedero de los productos e integrando decisiones tácticas, y determinando el impacto real que tiene considerar el aspecto perecedero de los productos durante el diseño de la cadena de suministro ... / [CA] Alguns productes es caracteritzen per la seua falta d'homogeneïtat, el que significa que productes amb diferents característiques poden ser obtinguts d'un mateix procés de producció degut a factors incontrolables com la naturalesa de les matèries primeres o les condicions ambientals durant la producció. Hi ha quatre aspectes que caracteritzen la falta d'homogeneïtat en el producte: els subtipus homogenis que s'obtenen d'un mateix lot de producció, la quantitat de productes que componen cada subtipus, el valor de cada un dels subtipus, i l'estat dels productes. La falta d'homogeneïtat en el producte dificulta la gestió dels processos de les empreses i cadenes de subministrament en el moment en què els clients requerixen homogeneïtat entre les unitats de producte que adquirixen. Un exemple d'açò es produïx en el sector de la ceràmica, en el que els clients requerixen que totes les unitats que seran acoblades juntes tinguen el mateix color, grossària i qualitat per raons estètiques i de seguretat. Un altre exemple és l'extret del sector agroalimentari, en el que el mercat final requerix productes que complisquen amb una grandària mínima, un color particular, o sabor en el cas de les fruites. A més, el sector agroalimentari té la complexitat afegida produïda pel deteriorament dels productes al llarg del temps, i la necessitat dels mercats d'oferir als clients productes amb una mínima duració després de la seua venda. En aquesta Tesi, es definix com a productes heterogenis a aquells productes que es poden classificar en subtipus homogenis amb una quantitat variable, mentres que els productes peribles són aquells que, a més de ser heterogenis, tenen falta d'homogeneïtat en el seu estat. D'acord amb aquests conceptes, el sector ceràmic comercialitza productes heterogenis mentres que el sector agroalimentari comercialitza productes peribles. Aquesta Tesi proposa marcs conceptuals i models d'Investigació Operativa que suporten la gestió de cadenes de subministrament amb productes heterogenis i peribles en la presa de decisions centralitzada i distribuïdes relacionades amb els nivells de decisió estratègica, tàctica i operativa. L'objectiu és millorar la competitivitat, sostenibilitat i flexibilitat de la cadena de subministrament per adaptar-se als requeriments del mercat sota condicions d'incertesa. Per a açò, s'han proposat models d'Investigació Operativa deterministes i incerts, els resultats es comparen concloent que els resultats obtinguts amb els models incerts s'adapten millor al comportament real de les cadenes de subministraments. Els models d'Investigació Operativa proposats han contribuït a tres àrees d'investigació: problemes operatius en el sector ceràmic, problemes estratègics en el sector agroalimentari i problemes de planificació en el sector agroalimentari. Les principals novetats en els problemes operatius en el sector ceràmic són el modelatge de les característiques de les rajoles ceràmiques, la consideració dels requeriments d'homogeneïtat entre unitats de diferents línies de comanda, i la possibilitat de realitzar lliuraments parcials i lliuraments amb retard. Aquesta Tesi contribueix als problemes estratègics en el sector agroalimentari al dissenyar una cadena de subministrament completa de productes agroalimentaris frescos considerant l'aspecte perible dels productes, integrant decisions tàctiques, i determinant l'impacte real que té considerar l'aspecte perible dels productes durant el disseny de la cadena de subministrament ... / [EN] Some products are characterised by their lack of homogeneity, what means that products with different characteristics can be obtained from the same production process due to uncontrollable factors such as the nature of raw materials or the environmental conditions during production. There are four aspects that characterize the lack of homogeneity in the product: the homogeneous subtypes to be obtained from a production lot, the quantity of products that belong to each subtype, the value related to each of the subtypes and the state of the products. The lack of homogeneity in the product hinders the management of the supply chain or company's processes at the time customers require the homogeneity among the acquired units of product. An example of this is produced in the ceramic tile sector, in which customers need all acquired ceramic tiles that are going to be jointly assembled to have the same colour, thickness and quality for aesthetic and safety reasons. Another example is the extracted from the agri-food sector, in which final markets require products that meet some characteristics such as a minimum size, a particular colour or flavour in the case of fruits. In addition, the agri-food sector has the added complexity produced by the deterioration of products over time, and the need of markets to offer to end consumers products with a minimum durability after sale. In this Thesis, heterogeneous products are defined as products for which different subtypes can be obtained in a variable quantity while perishable products are those that, apart from being heterogeneous, have a lack of homogeneity in their state. According to these concepts, ceramic sectors would commercialize heterogeneous products while the agri-food sector would do so with perishable products. This Thesis proposes conceptual frameworks and Operations Research models to support the management of supply chains with heterogeneous and perishable products in centralized and distributed decision-making processes related to strategic, tactical and operative decisional levels. The objective is to improve the supply chain competitiveness, sustainability and flexibility to adapt to market requirements under uncertain conditions. For this, both deterministic and uncertain Operations Research models have been proposed, whose results are compared concluding that results obtained with uncertain models better fit with the behaviour of real supply chains. The proposed Operations Research models have contributed to three research areas: operational problems in the ceramic sector, strategic problems in the agri-food sector and planning problems in the agri-food sector. Main novelties in the ceramic operational problems are the modelling of the characteristics of ceramic tile products, the consideration of homogeneity requirements between units from different order lines, and the possibility of making partial deliveries and delayed deliveries. This Thesis contributes to strategic problems in agri-food products by designing an entire fresh agri-food supply chain considering the perishability of products and integrating tactical decisions, and by determining the real impact that considering the products' perishability has on the supply chain design process ... / This Thesis has been developed in the Research Centre of Management and Production Engineering (CIGIP, for its acronym in Spanish “Centro de Investigación en Gestión e Ingeniería de Producción”) of the Universitat Politècnica de València with the support of the predoctoral grant Programme of Formation of University Professors (FPU, for its acronym in Spanish “Formación de Profesorado Universitario”) from the Spanish Ministry of Science, Innovation and Universities (Ref. FPU15/03595). The supervisors of this Thesis are Dr. Angel Ortiz, and Dra. María del Mar Alemany Diaz that are Professors in the Research Centre of Management and Production Engineering (CIGIP) of the Universitat Politècnica de València. The FPU grant has been endorsed by the supervisor Dr. Ángel Ortiz. This Thesis has also been supported by the project ‘RUC-APS: Enhancing and implementing Knowledge based ICT solutions within high Risk and Uncertain Conditions for Agriculture Production Systems’ (Ref. 691249) funded by the EU under its funding scheme H2020-MSCA-RISE-2015, the project ‘Methods and models for operations planning and order management in supply chains characterised by uncertainty in production due to the lack of product uniformity’ (PLANGES-FHP) (Ref. DPI2011- 23597) funded by the Spanish Ministry of Economy and Competitiveness. The projects RUC-APS and PLANGES-FHP have been led by the one of the supervisors of this Thesis Dr. María del Mar Eva Alemany. In order to obtain the international mention for this Thesis, three months of research stages have been made in the research agency Agenzia Lucana di Sviluppo e di Innovazione in Agricoltora, located in Metaponto (Italy) / Esteso Álvarez, A. (2020). Operations research models for the management of supply chains of perishable and heterogeneous products in uncertain contexts. Application to the agri-food and ceramic sectors [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/141099 / TESIS / Compendio

Die Globalisierung des Agrarhandels führt zu komplexen Lieferketten, was weitreichende Folgen für die Lebensmittelsicherheit haben kann. Entsprechende internationale Vorkommnisse stellen die zuständigen Behörden vor die Herausforderung, Risiken sachgemäß zu managen und zu bewerten. Bei der Analyse von aufgetretenen Problemfällen wurden erhebliche Wissenslücken hinsichtlich der Rolle der Logistik aufgedeckt. Um das Forschungsgebiet der globalen Warenströme abzubilden, wurde anhand einer qualitativen Textanalyse multidisziplinärer Literatur - angelehnt an den Grounded Theory-Ansatz - ein konzeptioneller Bezugsrahmen am Beispiel von Agrarrohstoffen entwickelt. Dieser diente als Grundlage für eine Fallstudie zur empirischen Untersuchung der potentiellen Kontamination von Agrarrohstoffen mit Mykotoxinen. Hierzu wurden Experteninterviews mit 24 Akteuren aus den Bereichen Logistik, Handel, Beschaffung und Richtlinien und Standards durchgeführt. Wir haben verschiedene Ebenen der wichtigsten Konzepte innerhalb (z.B. Logistikprozesse und Hauptakteure) und außerhalb (z.B. Globale Driver) der Warenströme von Agrarrohstoffen bestimmt. Mit Hilfe der Fallstudie konnten wir zudem kritische Dimensionen (z.B. Maßnahmen zur Lebensmittelsicherheit, menschlicher Faktor, Hafenmerkmale) und entsprechende kritische Faktoren für die Lebensmittelsicherheit und ihre Wechselbeziehungen identifizieren. Die Studie zeigt die Notwendigkeit integrativer und nachhaltiger Lösungen, wie die Zusammenarbeit zwischen Wirtschaftsakteuren, als auch mit Behörden, sowie politische Anreize, um z.B. mehr Transparenz und Sorgfalt im Qualitätsmanagement als auch Investitionen in neue Technologien (z. B. Blockchain) im Logistiksektor zu erreichen. Die gewonnenen Erkenntnisse sollten in bestehende und neue Instrumente, die zur Klärung internationaler Lebensmittelsicherheitsvorfälle oder in der Risikofrüherkennung eingesetzt werden und entsprechend der Dynamik des Sektors auf EU- und internationaler Ebene ständig aktualisiert und erweitert werden. / The globalization of agricultural trade leads to complex supply chains, which can have far-reaching consequences for food safety. International food safety incidents are challenging competent authorities to assess and manage food safety risks appropriately. Analysis of respective occurrences revealed substantial knowledge gaps regarding the role of logistics. To map the research area of global commodity flows, a conceptual framework - using agricultural commodities as an example - was developed based on qualitative text analysis of multidisciplinary literature, inspired by the Grounded Theory approach. This served as the foundation for a case study to empirically investigate the potential contamination of agricultural commodities with mycotoxins. For such purpose, expert interviews were conducted with 24 stakeholders from logistics, trade, procurement, and regulations and standards. We identified different levels of key concepts within (e.g., logistics processes and key actors) and outside (e.g., global drivers) the commodity flows of agricultural commodities. The case study further allowed us to identify critical dimensions (e.g., food safety measures, human factor, port characteristics) and corresponding critical factors for food safety and their interrelationships. The study demonstrates the need for integrative and sustainable solutions, such as collaboration between economic actors, as well as with authorities, policy incentives, for example to achieve more transparency and diligence in quality management, as well as more investments in new technologies (e.g. blockchain) in the logistics sector. The knowledge gained calls to be integrated into existing and new tools used to verify and assess international food safety incidents or in early risk detection, and should constantly be updated and expanded according to the unfolding dynamics of the sector at EU and international levels.

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 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)

Abstracts in English, Afrikaans and Xhosa / Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their reporting and their accountability mechanisms. This study therefore examined annual reports of sampled NGOs within Namibia and analysed various institutional accountability logics that shape accountability and reporting in the sector. Extending the literature on accountability logics of NGOs to include local regulations logics, financial and non-financial logic and integrated reporting logic, the study adopted a qualitative illustrative case study of the HIV and AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting their documents to analysis and through the conducting of interviews to build both theory and practice. The data were then analysed using content analysis to theme the findings towards the novel contribution it was intended to make. The findings of the study are analysed and interpreted through the lens of the institutional logics theory. The findings indicated that, currently, NGOs do not disclose decision-useful information suitable for all major groups of stakeholders. It is clear from the study that funder and local context regulation logics are the dominant logics in shaping the accountability mechanisms of NGOs in Namibia. The results have an implication for understanding the reporting systems of NGOs, particularly in developing countries such as Namibia. It is argued that extended accountability logics, such as local accountability, financial and non-financial and integrated reporting, are emerging in the NGO sector. / Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes van NROs gevorm. Hierdie studie het die jaarverslae van NRO's in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika in NROs te integreer. ‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes van NROs in Namibië gevorm het. Die resultate het 'n invloed op die verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening insluit, in die NRO-sektor na vore kom. / Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo, zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO, na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u bveledzwa. Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia. Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu bveledzwa kha sekhithara ya NGO. / Financial Accounting / D. Phil. (Accounting Science: Financial Accounting)

Although the development of critical thinking in students is not an easy task, it is becoming increasingly more vital. Students need to be able to think critically to thrive in the 21st century workplace. The auditor of the future must adapt to a fast-changing, technologydriven world where critical thinking capabilities provide the ability to solve unstructured problems, analyse and interpret information, make informed decisions and interrogate information. With claims that the auditing profession is not delivering entry-level chartered accountants with the necessary skills and competencies to truly add value to auditing clients, the onus is on educators to develop critical thinking in their students. As critical thinking is a complex concept with multiple dimensions, imparting this skill to students is an intricate process. Technology-based educational interventions which include simulations, virtual reality and games can provide effective platforms for developing critical thinking. However, educators are often hesitant to use these technologies and uncertain how to instill critical thinking in students. It is therefore clear that educators need guidance and require a robust, holistic framework for critical thinking development through technology-based educational interventions. The primary objective of this study was to propose such a conceptual framework that would provide guidance to educators in addressing the growing need for auditors with welldeveloped critical thinking capabilities. To arrive at this conceptual framework, more insights into the conceptualisation and development of critical thinking were required. These insights set the foundation for a preliminary, literature-based, conceptual framework. To validate the concepts and relationships proposed in this preliminary framework and to provide insights into additional concepts and relationships, the perspectives of three groups of participants were obtained using an Interactive Qualitative Analysis (IQA) design. Concepts in the final conceptual framework included studentrelated factors, educator-related factors, design and development considerations, technology-based enabling tools, collaboration among stakeholders and disciplines, the learning process, ethics, globalisation, auditing content, critical thinking and other learning outcomes associated with critical thinking, constructivism and characteristics of critical thinking instruction. The end product is a novel, integrated and robust conceptual framework aimed at the development of critical thinking in auditing students through technology-based educational interventions. This framework provides a structure to the complex nature of critical thinking development. The acquisition of critical thinking capabilities is, however, not a once-off, linear event. The framework and its individual concepts and relationships should thus be seen as part of a continuous process of critical thinking growth. / Hoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem. Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle onseker hoe om kritiese denke by studente in te skerp. Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek, globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel. / Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21. Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane. Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi bangakufaka kanjani ukucabanga sakuhlaziya kubafundi. Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA). Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi, okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi oqhubekayo wokukhula kokucabanga sakuhlaziya. / Taxation / D. Phil. (Accounting Sciences)