This study explores the concept of accountability in Islamic Banks (IB), which may achieve through disclosure. It aims to measuring the bank’s disclosure levels which contains Sharia, Social and Financial (SSF) as well as determinants and consequences of this disclosure. It moreover aims to identify the gap between Islamic banks’ board and stakeholders concerned with the accountabilities priorities of IBs. To achieve these objectives the researcher conducted six empirical studies. The first three empirical studies uses content analysis to measuring compliance level with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards as well as measuring the and sharia, social and financial disclosure (SSFD). It furthermore adopts Ordinary Least Squares (OLS) to identify the determinants of SSF reporting related to firm characteristics and corporate governance of Board of Directors (BOD) and Sharia Supervisory Board (SSB). The fourth empirical study uses the same method (manual content analysis) and OLS to measuring the economic consequences of SSFD on the firm value through testing the impacts of disclosure on market capitalization and return on assets. The fifth empirical study adopts questionnaire as well as Structural Equation Modelling (SEM) to measures the non-economic consequences of SSFD though surveying the perceptions of stakeholders who deal with IBs about the increasing SSFD on loyalty; trust and satisfaction. Finally, the sixth empirical study uses questionnaire to explore the consequences of SSF practices on the perceptions 600 stakeholders who deal with IBs and non-customers who do not deal with IBs. Highlighting the distinctions between economic and non-economic consequences of disclosure in the study enables the researcher to obtain greater insights into the implications of SSF reporting. Moreover, exploring accountability practices from different viewpoints (management, stakeholders and non-customers) and based on different methods (content analysis and questionnaire) allows the researcher to obtain greater insights into IBs accountabilities’ practices. This study provides several interesting findings. With regard to the disclosure and compliance levels, the study finds a variation between IBs in the number of SSFs disclosed, with a notably low level of non-financial reporting (Sharia and social). It also finds high compliance level with AAOIFI standards related to financial and Sharia reporting and low compliance levels with social reporting requirements. Concerning with the determinants of disclosure; the analysis shows positive significant association of disclosure levels with existing Sharia auditing department; auditor; size and profitability. It also finds that corporate governance mechanisms play an important role in improving SSF reporting. The analysis indicates that corporate governance mechanism of board of directors (BOD) as well as Sharia supervisory board (SSB) are the main determinants behind the disclosure levels for IBs such as SSB size, SSB reputation; BOD independence, duality in position and ownership structure. Concerned with the economic consequences of disclosure, the study finds that Sharia, social and overall disclosures have a positive impact on Firm Value (FV) based on the accounting-based measure (ROA). It moreover finds that Sharia and overall disclosure has a positive significant impact on the FV based on market-based measure (Market Capitalization). It argues that the association between disclosure and FV is sensitive to the category of disclosure and the proxy employed for FV. Consequently, the study provides evidence that the SSF disclosures not derived from the same factors, and both have a different impact on firm value. With regard to the non-economic consequences of disclosure, the results indicate that there is a significant association between disclosure and stakeholders’ trust, satisfaction, and loyalty. The results furthermore indicate that there is a partial mediating of trust and satisfaction in the relationship between disclosure and loyalty. A pyramid of IBs’ accountabilities from stakeholders’ perspectives shows the importance of Sharia, then financial and social accountability for both stakeholders and non-customers. It moreover shows that the main criterion of stakeholder’s selection of IBs was Sharia, financial then social factors. Stakeholders who deal with IBs are satisfied about the practices of these banks. Both of groups believe that IBs may guide by Sharia, financial then social objectives. The results identifies gap between the orientation of IBs’ board based on the disclosure and orientation of stakeholders and non-customers based on their perceptions towards SSF accountability. The main originality for this study is measuring SSFD for most of Islamic banks around the world from different perspectives and methods as well as identifies the main determinants and consequences of this disclosure. These results have several implications for regulators, policy makers, managers, IBs, investors, FASB and AAOIFI. For instance, the present study has revealed that disclosure of SSFs - especially non-financial ones - was limited in many annual reports as well as websites. Therefore, regulatory bodies may identify a minimum level of SSFs to publish by each IB. The study has crucial implications to how IBs may improve its Sharia compliance disclosures to create a competitive advantage. The present study is one of the first to investigate the determinants and consequences for SSF disclosure for IBs based on a holistic model. Moreover, the current study is one of the first to investigate the non-economic consequences for corporate disclosure. The current study has some limitations, in either sample or data; disclosure indices; approach; or in its research methodology, which have to consider as potential avenues for future research.

Magister Administrationis - MAdmin / Ethiopia is exercising decentralisation of the health system and thus this study assesses lessons learned about the experiences of the decentralization of institutions in heoretical terms. The problem investigated in this study concerns the lack of institutional capacity to effectively provide services, lack of transparency, responsibility and accountability. Decision making is also very remote from the people with regard to resource allocation and public health service delivery. The scope of this study covers the Southern Nations, Nationalities and People’s Regional State of Ethiopia and its relationship with the Cheha District in the area of health service decentralization. The objective of this study was to identify fundamental elements of decentralization of health institutions and the impact on the performance of the health system at local government level in the Cheha District in Ethiopia. / South Africa

Magister Administrationis - MAdmin / The study focused on financial reporting in the public sector with the view to understanding the impact of the present financial management system in South Africa is adding value to the measurable outcomes-based objective process as required by the Public Finance Management Act (PFMA). The study determines the role of the Medium-Term Expenditure Framework (MTEF) in financial reporting, in relation to the business plan (strategy) and measurable outcomes and results of the Department of Community Safety. The primary objective of this study was to perform an assessment of financial reporting and its effectiveness in terms of the PFMA as the legislative framework and the MTEF as a financial management tool. The secondary objectives were to: (1) to provide a theoretical perspective of public financial management and reporting in government; (2) to provide an verview of policies, legislation and strategies; (3) to record and develop a case study of financial reporting in the Western Cape Provincial Government within the Department of Community Safety (WCPG); (4) to present the research findings on financial management, and (5), to apply the theoretical framework to the case study in order to develop findings. / South Africa

Magister Artium (Development Studies) - MA(DVS) / This study aims to establish the effectiveness and sustainability of Kenya's Constituency Development Fund as a fiscal decentralized initiative aimed at poverty reduction. The study focuses on the contribution of CDF on education and how this has brought about changes related to increased access to education, better education facilities and improved performance. The study also seeks to highlight prime factors such as participation in decision making as necessary for the implementation of the CDF, while also highlighting those factors that hinder the effective and sustainable implementation of the program. / South Africa

Magister Artium - MA / Development thinking in the 21st century has embraced the challenge to inform development practice towards managing the relationship between the macro and micro level of development with an emphasis on people-centred development (PCD) and a participatory development approach (PDA). People-centred development advocates a process focused on people, which enables beneficiaries of communitydevelopment initiatives to empower themselves through participation. People-centred development has been universally accepted in the development community as the only viable option, with the potential to reverse decades of top-down approaches to development through the engagement of community stakeholders in a meaningful participation process. The social development scene in South Africa is characterised by a strong presence of the civil society in general and non-governmental organisations (NGOs) in particular, which are major role players in socio-economic development at the grassroots. Most of these organisations are committed to participatory development methodologies in order to meet the needs of povertystricken communities in South Africa. This thesis critically assessed participatory development in the Small Business Development Departments (SBDD) programmes/projects at the Elgin Learning Foundation, in the Overberg district of the Western Cape. A qualitative research methodology was applied throughout the study. This research approach was chosen because the purpose of this project was to understand and describe community participation at the SBDD from an insider perspective, and not to predict social action or make generalisations about it. Accordingly, observation, in-depth interviews, documentary analysis, and focus-group discussions were utilised for data collection. The study also used secondary sources of information, namely policy briefs, project proposals, annual evaluation reports, and minutes of meetings. The findings indicate that the community-development activities of the SBDD are very visible in the Overberg region, and that the organisation maintains good relationships with community stakeholders. In addition, the department contributes significantly towards entrepreneurship and skills development in the  community, through its training and mentorship programmes. However, results also suggest that community-development at the SBDD is not always people-centred because training programmes are largely externally designed, monitored and evaluated, without taking into consideration the felt needs of the people. Participation that is perceived as a means to an end, rather than an end in itself can be described as tokenistic. In this light, the study recommends that the SBDD develops context-specific strategies to implement participatory methodologies at all stages of project-cycle management, in order to provide an enabling environment for the genuine participation of people at the grassroots. This approach can empower community members and build local institutional capacities to ensure project/programme sustainability in the long term. / South Africa

Philosophiae Doctor - PhD / In this thesis, I examine household strategies in response to water level fluctuations of Lake Chilwa. I also analyse the frequency and patterns of migration of fishers, conflicts due to migration of fishers and comanagement. The following are the key results:First, the seasonal and periodic lake level changes affect livelihoods of the households. As a coping strategy, the households depend on fishing in pools of water located in influent rivers and hunt birds for income and food while others migrate to find work as casual labourers. When the lake rises during the rain season, inundated areas become suitable for production of maize and rice. However, when the floods recede in the dry season, farming of winter maize and vegetables is common.Second, migration of fishers is common around Lake Chilwa. The pattern of migration varies according to the season and gear type. The northern marshes and floodplain where fishers land the highest catches composed mainly of Barbus paludinosus, attract more fishers operating different fishing gear types. Conflicts emerge due to the Nkacha seine operations,which require removal of aquatic vegetation. The local fishers believe that the aquatic vegetation is a source of food for fish. The conflicts are in various forms including access to fishing grounds, authority to grant access to fishing areas and fish price competition between the local fishers and migrants.Third, the household strategies towards recovery of the fishery after recessions are inherent within the households’ traditional system.However, the introduction of co-management does not recognise key actors that include fishers and river-based fishing households that participated in the formulation of conservation strategies for remnant fish stocks in lagoon and rivers during the 1995 recession. Co-management is characterised by limited participation of the fishers especially those operating seines, district assemblies and non-governmental organisations. Similarly, there is low transparency especially with respect to how the key stakeholders, Department of Fisheries and traditional leaders, take decisions. In stark contrast, accountability among Beach Village Sub- Committees is growing; hence more fishing households now perceive these as representing the interests of Department of Fisheries.Based on the above results, a diversified occupational change involving fishing, farming and trading is necessary. The co-management arrangement should be adaptive with consideration of the traditional customs and values of the participating households. Since these households are dependent on the availability of fisheries, it is thus imperative to promote maximum resource exploitation in between recessions and encourage a complete stop to fishing during recessions.September 2009

Magister Legum - LLM

Magister Administrationis - MAdmin / Post-apartheid local government in South Africa has significant responsibilities in terms of redressing the socio-economic imbalances of the past, including basic service delivery and fostering local economic development. In meeting the socio-economic and material needs of communities, local government is also required to be democratic by enhancing various forms of public participation in governance and through the election of community representatives for local decision-making. So far as participation is concern, Cornwall (2002), distinguishes between two forms of mechanisms for public participation to include; ‘invited spaces’ (authorized participation) and ‘invented spaces’ (unauthorized participation). In the context of local government in South Africa, invited spaces include elections ward committees and public consultation around the annual budget and integrated development planning (IDP) process. While, invented spaces include protest, civil society engagement with the state and social movement activities. However, the last ten years has revealed that, the promise of effective, responsive and inclusive local governance has not been fulfilled. Rather local government has proven to be unresponsive as revealed by increasing protests over poor service delivery, as well as formal assessments of local government performance. In this context of poor state performance and unresponsiveness, substantial literature points to civil society as a source for deepening democracy and active citizenship. This thesis explores one version of this idea by examining two civil society programmes in the impoverished and gang-ridden community of Manenberg in Cape Town. More specifically this thesis examines the security programme of the Proudly Manenberg Organisation (PMO) and the infrastructure development programme of the Violence Prevention Through Urban Upgrading Programme (VPUU). Contrary to the claim that civil society is a source for enhancing democracy and service delivery, this thesis has found that neither of these programmes has yielded much in terms of fostering democracy and service delivery. In interrogating concerns regarding forms of representation, accountability and participation, it may be argued that in terms of both representation and accountability, the PMO represents and accounts to a certain minority only. Moreover, there is evidence to suggest that participation in the safety sector activities reinforces rather than challenging the coercive rule iii of gangs (drug lords) in Manenberg. With reference to VPUU, failure to implement the programme has frustrated many potential community allies. Furthermore, inclusion in the VPUU project in Manenberg was only accorded to two NGOs (notably PMO), despite the fact that there are two hundred and thirty NGOs conducting activities in Manenberg. This has limited participation in the first stages of the project to those groups. While, the VPUU project has delayed in Manenberg, its representatives have also been seen to be unaccountable to the community. In short, with reference to Manenberg, the notion that civil society can solve or model alternative solutions to democratic development remains farfetched.

Magister Artium (Development Studies) - MA(DVS) / Development thinking in the 21st century has embraced the challenge to inform development practice towards managing the relationship between the macro and micro level of development, with an emphasis on people-centred development (PCD) and a participatory development approach (PDA). People-centred development advocates a process focused on people, which enables beneficiaries of communitydevelopment initiatives to empower themselves through participation. People-centred development has been universally accepted in the development community as the only viable option, with the potential to reverse decades of top-down approaches to development through the engagement of community stakeholders in a meaningful participation process. The social development scene in South Africa is characterised by a strong presence of the civil society in general and non-governmental organisations (NGOs) in particular, which are major role players in socio-economic development at the grassroots. Most of these organisations are committed to participatory development methodologies in order to meet the needs of povertystricken communities in South Africa.This thesis critically assessed participatory development in the Small Business Development Departments’ (SBDD) programmes/projects at the Elgin Learning Foundation, in the Overberg district of the Western Cape. A qualitative research methodology was applied throughout the study. This research approach was chosen because the purpose of this project was to understand and describe community participation at the SBDD from an insider’s perspective, and not to predict social action or make generalisations about it. Accordingly, observation, in-depth interviews,documentary analysis, and focus-group discussions were utilised for data collection. The study also used secondary sources of information, namely policy briefs, project proposals, annual evaluation reports, and minutes of meetings.The findings indicate that the community-development activities of the SBDD are very visible in the Overberg region, and that the organisation maintains good relationships with community stakeholders. In addition, the department contributes significantly towards entrepreneurship and skills development in the community,through its training and mentorship programmes. However, results also suggest that community-development at the SBDD is not always people-centred because training programmes are largely externally designed, monitored and evaluated, without taking into consideration the felt needs of the people. Participation that is perceived as a means to an end, rather than an end in itself can be described as tokenistic. In this light, the study recommends that the SBDD develops context-specific strategies to implement participatory methodologies at all stages of project-cycle management, in order to provide an enabling environment for the genuine participation of people at the grassroots. This approach can empower community members and build local institutional capacities to ensure project/programme sustainability in the long term.

In some schools in Gauteng the School Governing Bodies operate in such a way that some principals dominate them and impose rules upon teachers and pretend as if the directives are instructions from the SGBs whereas they are not. According to Heystek (in De Groof, Heystek, Malherbe and Squelch, 1997:152), in many cases, the true focus of power and authority remains where it has always been. This simply means that sometimes conflict will arise between the school principal and the School Governing Body (SGB) because some school principals will try by all means to cling to power even if the South African Schools Act tries to decentralise the power of school governance. The thesis focuses on aspects of the relationship between the school principals and the School Governing Bodies (SGBs), their duties and responsibilities, and the effects of their relationship on the learners, teachers and parents. A proper demarcation of duties and responsibilities of the School Governing Bodies and those of school principals will help them to govern and manage the schools harmoniously and effectively. The irony is that principals must empower and train their SGBs who are supposed to be their partners but who sometimes become their competitors and the contradiction is how can one empower his/her competitor. / Thesis (PhD (Education Management and Policy Studies))--University of Pretoria, 2006. / Education Management and Policy Studies / PhD / Unrestricted