M. Tech. Cost and Management Accounting / This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane municipality. The focus was generally recognised costing techniques used. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees' perceptions of management's implementation and maintenance of the budget estimates as required by legislation governing municipal budgeting process was also carried out.

Following extensive research into mine health and safety fatalities by the Leon Commission in 1996, the Mining Qualifications Authority (MQA) was established as an organ of state. The study focuses on the relationship between strategic planning and budgeting and how well these concepts are implemented within the MQA. The study found that there is definite alignment between the budgeting and strategic planning processes of the MQA. The strategic planning process in the MQA is well-formulated through an annual strategic planning session. The strategy identified is that Board and Committee members with no financial management experience should attend the training course specifically developed by the University of South Africa (Unisa), namely “Roles of a board in the management of public entities” and the MQA should play a more central role in health and safety through the development of health and safety programmes aimed at reducing fatalities. / Thesis (M. Tech. (Public Management))

Thesis (MBA)--Stellenbosch University, 2005. / ENGLISH ABSTRACT: South Africa's main requirements for power are in the form of electricity and liquid fuels The country's electricity is generated mainly from coal while the liquid fuels requirement is mainly from crude oil. Both coal and crude oil use are coming under increasing pressure locally because of pollution and accompanying environmental awareness. Internationally both energy sources are also increasingly being abandoned as preferred energy sources, in first world countries, in favour of cleaner energy sources.ln view of these developments in the macro environment South Africa's gas to liquids refinery built in the early 1990's seems a well placed past investment ahead of its time. This study project looks at the economic feasibility of the continued existence of the PetroSA gas to liquid plant in Mossel Bay.The study looks at South Africa as well as Southern Africa's energy resources , the effect of changing legislation on the future use of energy resources and the economics of the Mossel Bay facility. The study finds that South Africa's abundance of coal reserves, its lack of oil and gas reserves and the slow pace of environmental legislation delivery means that gas is unlikely to become a major source of energy in South Africa.The Mossel Bay gas to liquids plant is profitable but its high fixed costs and certain growth of this cost component means that the continued feasibility of operations is dependant on favourable movements in the exchange rate and oil price. To answer the question about whether to continue operating or close down the analysis found that although although early closure would provide a return of more than 15 percent it would be even more viable financially to make an investment for more gas and continue operations.The main reason for the better than average projected returns is the high oil price .The decision to close down the Mossel Bay plant is not likely to be based on financial considerations alone. The recommendation is thus to continue operations untill 2016.The investment required to secure more gas would , even in the worst case scenario, provide a satisfactory return on investment. / AFRIKAANSE OPSOMMING: Suid Afrika se energie behoeftes is hoofsaaklik vir elektrisiteit en brandstof. Die meerderheid van die land se elektristeit word deur middel van steenkool opgewek terwyl ru-olie gebruik word om brandstof te vervaardig. Beide steenkool en ru-olie word al hoe meer onder druk geplaas as gevolg van besoedeling en 'n meer omgewing bewuste publiek. Op internasionale vlak , in eerste wereld lande word die gebruik van steenkool en ru-olie al hoe meer afgeskaf ten gunsle van skoner kragbronne. In die lig van hierdie verwikkeling in die makro omgewing mag dit op die oog af Iyk of PetroSA se gas na vloeistof aanleg in Mosselbaai, wat reeds in die vroee 1990's gebou is, as 'n goeie destydse strategiese belegging voorkom. Hierdie studie projek ondersoek die ekonomiese lewensvatbaarheid van die voorgesette bestaan van die PetroSA se Mosselbaai gas na vloeislof aanleg. Die studie kyk na Suid-Afrika sowel as die groter Suider Afrika se natuurlike energiebronne, die invloed van verandering in wetgewing op die toekomstige gebruik van energiebronne en die ekonomiese kenmerke van die aanleg in Mosselbaai. Die bevinding van die studie is dat Suid-Afrika se oorvloed van steenkool, sy tekort aan natuurlike gas en die stadige pas waarteen omgewings-wetgewing ontwikkel word, daartoe lei dat gas nie 'n volmatige energiebron in Suid Afrika sal word nie. Die aanleg in Mosselbaai is huidiglik winsgewind maar sy hoe vastekoste en groei hiervan belemmer sy vooruitsigte vanuit 'n finansiele oogpunt. Die winsgewindheid van die aanleg is afhanklik van 'n verswakkende Suid Afrikaanse geldeenheid en verhogende ru-olie pryse. Die vraag onstaan dus of die aanleg moet toemaak en of produksie moet voortgaan. Die ondersoek vind dat alhoewel die sluiting van die aanleg 'n opbrengs van meer as 15 persent sal lewer dit selfs meer finansieel aantreklik is on te belê in meer gas sodat produksie kan voortgaan. Die hoofrede vir die bogemiddelde opbrengs is die hoe oilieprys. Dit is onwaarskynlik dat die oorweging om die Mosselbaaise aanleg sluit suiwer op finansieele oorwegings sal rus. Die aanbeveling is dus om voort te gaan met produksie tot 2016. Die belegging wat nodig is vir meer gas sal selfs onder die mees pessimistiese omstandighede steeds 'n bevredigende opbrengs lewer.

Submitted in fulfilment of Masters in Development Planning, Faculty of Engineering & the Built Environment, School of Architecture and Planning, University of the Witwatersrand, 2016 / The purpose of the thesis is to assess municipal own sources of revenue in the Johannesburg Metropolitan Municipality. Section 229 of the Constitution of South Africa states that municipalities may impose rates on property and surcharges on fees for services provided by the municipality or on behalf of the municipality. The primary data obtained from the City of Johannesburg facilitated the assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. A case study approach was used and the data required was on assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. Data was therefore collected from the primary data sources.This research shed the light on challenges that the City of Johannesburg Metropolitan Municipality encounter in the process of tax rate and charges administration in order to raise enough revenue to cover the cost of service delivery. Findings in relation to revenue collection were based on the information obtained from a user’s survey, the department of revenue, head of property unit, MMC finance and the executive mayor. Amongst other challenges that affect the CoJ own source of revenue, is the issue of property valuation and billing system which is to allow the city to charges tax payers according to property market value. In addition, there is no proper line of communication between the city and the community about the necessity of property tax rates and fee charges. Hence, some members of local community are not fulfilling their property tax obligations because of poverty or by preference. Observations from the study indicates that practical difficulties related to tax base identification and the lack of human capacity contribute significantly to the underperformance of the property tax administration system across South Africa as a whole. The inadequate records on property information have contributed to the inefficiency of the property tax system since many taxable units are not known, and therefore, it becomes difficult for the taxing authorities to collect property tax. Consequently, the City of Johannesburg Metropolitan Municipality is unable to collect enough revenue to cover the cost of service delivery. In order to rectify these problems some of the measures recommended include the need to improve human capacity and the communication/collaboration between local community and the municipality. / MT2017

The most important asset of any organization is its people (Danish & Usman, 2010). Whatever the market segment, they are the driving force behind creating and delivering on the organization’s strategic and financial objectives. The ability to attract, retain and motivate the necessary workforce, through use of financial rewards, is a main determinant in the degree to which these objectives are met (Fong & Tosi, 2007; Gomez- Mejia & Balkin, 1992b; Newman, Gerhart, & Milkovich, 2016). While there are many approaches to pay strategy, a key aspect, and the focus of this dissertation, is the market positioning of cash compensation. Specifically examined was the stated policy narrative of market positioning compared to actual pay practice. While compensation practices in the private sector have received significant research attention, much less focus has been given to pay in academia. This work seeks to address this apparent gap and extend our knowledge in this area. Utilizing faculty pay at Florida’s ten major public universities, this dissertation analyzes consistency between the narrative and practice at the levels of university, department, rank, size and region. The findings demonstrated a significant difference between pay and university but inconsistencies across all levels with the stated narrative. Additionally, the results indicate a widening gap between actual pay and the market average between the 2005- 2006 academic year to present. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2016. / FAU Electronic Theses and Dissertations Collection

余琴. / "2013年8月". / "2013 nian 8 yue". / Thesis (Ph.D.)--Chinese University of Hong Kong, 2013. / Includes bibliographical references (leaves 218-232). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract in Chinese and English. / Yu Qin.

This study empirically examines the determinants of government expenditure in South Africa using annual data for the period from 1970 to 2014; and provides an overview of the South African government expenditure. The Johansen-Juselius co-integration test established that there is a long-run relationship between government expenditure and its determinants. The error correction model was used to examine the key determinants. The results of this study show that urbanisation rate, national income, poverty reduction; trade openness lagged one period and the wage rate significantly influence the size of government expenditure. Therefore, the study recommend that government create job opportunities; increase its expenditure in developing rural areas; and find ways to manage the public sector wage bill. The study concludes that population growth, inflation and trade openness in current period are not important in determining government expenditure in South Africa / Economics / M. Com. (Economics)

The aim of this research project was to investigate the impact of funding on the service delivery of the Information Technology Division in the Department of Finance, North West Province. A secondary related purpose of the study was to determine the existence and utilisation of a proper strategic plan in the Division of Information Technology. A Division or Programme without a proper strategy would not be in a position to compile a credible budget. Two different self-administered questionnaires were developed. The first questionnaire was a survey of all Information Technology staff members including high-ranking officials such as assistant directors, deputy directors and managers. The second questionnaire was directed to provincial departmental officials across various departments who were willing to take part in the study. Eight provincial departments were chosen and the sample represented a total population of twelve provincial departments in the North West Provincial government. In addition to the surveys, direct interviews were conducted in cases where the respondents were not able to complete questionnaires without assistance. Although the intention of the study was to determine the impact of funding on the service delivery of information technology Division in the Department of Finance, the overall findings revealed that the strategic plan, which was not well defined, was found as the major problem that impacted on the process of compiling a reasonable budget. This, in effect, had a greater impact on service delivery than the actual funding of the Division. / (MBA) North-West University, Mafikeng Campus, 2004

The construction of state highway projects is bid out each year at approximately three billion dollars. Claims from contractors for additional compensation are common. This paper investigates the policies and procedures for handling claims and explores the False Claims Act case law and its implications for the Department of Transportation's contract administration.

The purpose of this research is to analyze the relationship between the executive and legislative branches of American federal government, during periods within which these two branches are led by different political parties, to discover whether the legislative branch attempts to independently legislate and enact foreign policy by using “the power of the purse” to either appropriate in support of or refuse to appropriate in opposition to military engagement abroad. The methodology for this research includes the analysis and comparison of certain variables, including public opinion, budgetary constraints, and the relative majority of the party that holds power in one or both chambers, and the ways these variables may impact the behavior of the legislative branch in this regard. It also includes the analysis of appropriations requests made by the legislative branch for funding military engagement in rejection of requests from the executive branch for all military engagements that occurred during periods of divided government from 1946 through 2009